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The main purpose of the paper is to develop model basing on the modified and properly‐adopted Fermi‐Dirac equation which combines proper accuracy with adequate simplicity as well as to show how steady state and transient curves resulting from this model can be applied for solving design task.

The standard Fermi‐Dirac equation was modified and extended. Full performance cycle for the SMA actuator was characterized by double‐valued function describing the actuator activation and the actuator deactivation. All these functions and parameters can be easily determined by analysis of measurement data or with use of Hooke‐Jeeves optimization algorithm.

SMA linear actuator can be used in mechatronic systems as a special non‐standard drive when ultra‐light mass and very simple mechanical construction of power feed system is required. The proposed steady‐state and transient performance curves as well as operation diagram constitute sufficient base for effective designing SMA drive systems.

The greatest disadvantage of a SMA actuator is long time of deactivation resulting from slow self‐cooling process. As far as efficiency is concerned as essential factor for choosing the most suitable linear actuator, there is no sense to take into account a linear SMA actuator because of its very low efficiency.

Designer can use performance curve which determines proper length of SMA actuator and range of its motion. The proposed model can be implemented in SMA drive control unit for controlling position of the actuator.

Similarities between change of martensitic phase during transition process and probability P of electron energy level distribution described by the Fermi‐Dirac two‐variable equation were taken into account. Such an approach seems to express in the most suitable way the physical nature of m‐a transition. The authors decided to extend concept (proposed in Jayender et al.) and to adopt the Fermi‐Dirac equation for describing behaviour of a SMA linear actuator.

This study aims to investigate the impact of organizational external environmental factors on strategic management accounting (SMA) usage in an emerging economy.

The study collected data from 79 public limited companies listed with the Dhaka Stock Exchange (Bangladesh) through a questionnaire survey. Multiple regression analysis is employed to test the impact of external environmental variables such as perceived environmental uncertainty and intensity of competition on SMA usage.

The study finds a significant positive impact of environmental uncertainty (fluctuation in the external environmental factors) and intensity of competition (domination by few companies) on SMA usage. However, the direction and magnitude of this impact vary considerably for specific groups of SMA practices such as costing, competitor accounting, customer accounting and planning and performance measurement techniques.

This study shows the impact of several facets of environmental uncertainty (i.e. unpredictability, fluctuation, ambiguity, lack of information and uncertainty of the outcome of decision) and intensity of competition (i.e. stressfulness and domination) in the empirical-based SMA research.

This study examines the association between the use of strategic management accounting (SMA) practices and competitive advantage and the moderating role of four aspects of organisational culture – teamwork orientation, outcome orientation, innovation orientation and attention to detail orientation – on this association. Online survey data were collected from 408 accountants in Australian business organisations, and structural equation modelling (SEM) was used to analyse the data. The results indicate a positive association between the use of SMA practices and competitive advantage with such an association positively moderated by one cultural dimension, teamwork orientation. Specifically, the findings indicate that the positive effect of SMA practices on competitive advantage is dependent upon the fit between the use of SMA practices and teamwork orientation with more (less) teamwork-oriented organisations exhibiting a stronger (weaker) association between the use of SMA practices and competitive advantage.

Business has a critical part to play in transforming the global economy and society to achieve sustainable development. Many granular sustainability accounting and management tools have been offered. To systematize these piecemeal developments, this paper aims to develop a framework for analysis of the potential role of sustainability management accounting (SMA). The key challenge addressed is how SMA could be extended to support future-oriented, long-term, pro-active management of multiple issues to contribute towards strong sustainable development at the macro-economy level.

This conceptual paper examines SMA within a multi-level, context-action-transformation framework which can move organizations and society towards sustainability. Based on normative stakeholder theory, including concern for mainstreaming marginalized stakeholders, the paper discusses the role of SMA and how it can contribute necessary information to sustainable development of the company and beyond its boundaries.

Guided by a SMA framework linking context, action and transformation and normative stakeholder theory, which considers all stakeholders, the paper shows how the present lack of progress towards macro-level sustainable development can be addressed. This requires a focus on measuring and assessing positive impacts and forward-looking, long-term and proactive management of multiple sustainability issues as typified by the Sustainable Development Goals (SDGs).

The paper distinguishes between two aspects of SMA – a focus on reducing unsustainability and a focus on transformations towards sustainability. It is observed that there is insufficient emphasis on the latter at present if SMA is to provide comprehensive support to achieving the SDGs. A set of supportive tools is presented as a guide to practice and future developments.

The paper considers how SMA can enable and support transformations towards sustainability at the macro- and meso-level. Different transformational challenges and opportunities are discussed. In particular, the need to balance consideration of time, proactivity and multiplicity, as highlighted in the SDGs, is identified as the central way forward for SMA.

As an unhealthy dependence on social media platforms, social media addiction (SMA) has become increasingly commonplace in the digital era. The purpose of this paper is to provide a general overview of SMA research and develop a theoretical model that explains how different types of factors contribute to SMA.

Considering the nascent nature of this research area, this study conducted a systematic review to synthesize the burgeoning literature examining influencing factors of SMA. Based on a comprehensive literature search and screening process, 84 articles were included in the final sample.

Analyses showed that antecedents of SMA can be classified into three conceptual levels: individual, environmental and platform. The authors further proposed a theoretical framework to explain the underlying mechanisms behind the relationships amongst different types of variables.

The contributions of this review are two-fold. First, it used a systematic and rigorous approach to summarize the empirical landscape of SMA research, providing theoretical insights and future research directions in this area. Second, the findings could help social media service providers and health professionals propose relevant intervention strategies to mitigate SMA.

Millions of social media users over the last two decades have become dependent on social media that has negatively affected their lives, both physically and mentally. Earlier attempts on social media addiction (SMA) scale development have not been made in India which makes it essential to undertake such a study in this region. One of the objectives of this study was to explore and identify the relevant dimensions of the SMA in the literature. The main study objective was to develop and validate a scale on SMA in India.

The research design applied in this work was both qualitative and quantitative. Based on the literature review, some themes of SMA were recognized that were used to conduct semi-structured interviews with the concerned subjects. The interviews conducted were then transcribed, and using NVivo software application, content analysis was carried out. This helped in the identification of relevant themes that were used for preparing the questionnaire. After that an exploratory study was conducted to explore the factors of SMA. This was followed by a confirmatory analysis on a different sample that validated the instrument.

This work developed and validated a six-factor measure of SMA. The total numbers of items in the final instrument are 22. Salience, Tolerance, Mood Modification, Relapse, Withdrawal and Conflict are the six factors of the final scale.

The current designed instrument can be exceptionally functional for evaluating the occurrence and level of the SMA. This can also serve to assist in the handling and management of such online addictive behavior. A lot of productivity is lost due to the unwarranted time spent on the social media. By better understanding the dimensions of SMA, one can limit one's time on such networks.

This work can provide valuable insight into this domain and help in understanding and treatment of this malaise. It can also help parents and other stakeholders at large to comprehend the danger linked with the excessive social media use and therefore, contribute towards the society. These dimensions can also help counsellors and psychologists to better understand the addiction behavior and accordingly counsel the concerned individual.

Although many instruments have been developed in the past by researchers to measure SMA,still some aspects of the concept remain under-researched. Moreover, most of such research has been confined to the developed world regions.

This paper aims to discuss the interplay between strategic management accounting (SMA) and three organizational change configurations: strategy, structure and restructuring. This explication occurs within a context that is characterized by organization restructuring and corporate strategy changes within Jordan Customs Organization (JCO).

This paper uses a qualitative research approach and presents an interpretive case study of the JCO public sector organization. To collect data, it uses methodological triangulation, which includes interviews, historical and statistical analyses, documents and archival records. It is informed by the theoretical lens of configurational theory and strategic typologies to interpret the influences of organizational change configurations on SMA as it relates to the interplay of strategy, structure and restructuring.

The study findings agree with the related literature that SMA practices have developed management accounting from important operational transactions to gain a more strategic orientation through integrating customers, human resources, processes and financial departments. This paper concludes that specific SMA techniques have been used for strategizing by organizations in the public sector, providing a valuable counterpoint to the private sector adaptation that has dominated SMA research. This study finds that organizational restructuring has also contributed to decentralization and delegation, which has led to the distribution of tasks and specialization in accounting departments. It also concludes that SMA may facilitate or delay organizational change configurations in JCO. SMA can play a significant role in ensuring that the institution learns in response to organizational changes. On the contrary, this paper also concludes that organizational practices led to changes in SMA rules and routines.

A general criticism of case-study methods is that they lack rigor and provide little basis for generalization. First, case studies tend to be specific and individual, posing significant issues regarding generalization. Therefore, several comparative case studies involving various organizations should be conducted to ascertain if these practices have become more commonplace, especially in the public sector. Second, considering the nature of a government entity and the sensitivity of the information that required confidentiality, certain strategizing imperatives could not be directly examined, such as meetings between top management to make important decisions of strategic significance. This paper has important implications because it highlights the shortcomings of a supercilious singular relationship between strategic choices and the design of SMA practices.

This paper contributes to the growing literature by focusing on the relationship between SMA and three organizational change configurations: strategy, structure and restructuring. This paper is informed by the configuration theory perspective commonly used in accounting research. The empirical evidence in this study is provided in an SMA field, where empirical research is needed to be comparable with traditional accounting practices.

Kids get exposed to advertising on social media platforms when they visit them to perform various goals. The purpose of this study is to find out the factors which affect kids' behaviour when the kids encounter advertising on social media and also to establish causal relationships amongst the factors of social media advertising (SMA).

A total of 11 factors of SMA have been identified with the help of experts and the causal relationships amongst the SMA factors have been constructed by the implementation of decision-making trail and laboratory evaluation (DEMATEL). Based on the established relationships, a causal diagram has been also developed to understand the structural nature of interdependence amongst the factors.

DEMATEL technique is based on logical steps, which have assisted in categorising the identified factors into two groups: cause group and effect group. Cause group factors are the reasons for the effect group factors to occur. Customisation, entertainment, information and interactivity have been observed as cause factors whereas, relevance, engagement with SMA, purchase intention, product involvement, advertising value, attitude towards SMA and irritation have been observed as effect factors. Product involvement is found to have the highest level of interaction with all other factors. Information and interactivity are observed to influence all other factors.

Kids possess a limited understanding of the selling intent of advertisers which makes kids vulnerable to advertising. This study supports that the content of the advertisement should be kept in accordance with the need of kids and also suggests that marketers should emphasise cause group factors which derive subsequent consequences on effect group factors. The foremost limitation of this study lies in the process of identifying the factors through expert opinions. The sets of contextual relationships may vary when different experts are considered.

This study strives to identify the factors which affect kids' understanding of SMA and also establishes causal relationships amongst them. This kind of study is unique in state of the art and to the authors' knowledge no significant research has been conducted in India which involves establishment of inter-relationships amongst SMA factors that affect kids' behaviour.

The purpose of this study is to investigate the mediating effects of customer engagement on the relationships between customer's perceived values of social media advertising (SMA) and customer response, as well as the moderated mediating effect of media involvement.

The sample was drawn from integrated resort tourists who use WeChat to browse advertisements of Macau integrated resorts. A total of 221 valid questionnaires were collected after three weeks of data collection.

Results showed that the hedonic value and utilitarian value of SMA have a significant positive impact on customer response through customer engagement with SMA respectively and media involvement moderates the mediating effect of customer engagement on SMA.

This study reveals the influence mechanism of social media advertising value on consumer response and pioneering attempts to highlight the moderated mediating effect of media involvement.

This paper aims to get rid of the traditional basic principle of using the motor as the variable stiffness drive source, simplify the structure of the exoskeleton and reduce the quality of the exoskeleton. This paper proposes to use shape memory alloys (SMA) as the variable stiffness drive source.

In this study, SMA is used to construct the active variable stiffness unit, the Brinson constitutive model is used to establish a dynamic model to control the active variable stiffness unit and the above active variable stiffness unit is used to realize the force control function and construct a lightweight, variable stiffness knee exoskeleton.

The dynamic model constructed in this paper can preliminarily describe the phase transformation process of the active variable stiffness unit and realize the variable stiffness function of the knee exoskeleton. The variable stiffness exoskeleton can effectively reduce the driving error under the high-speed walking condition.

The contribution of this paper is to combine SMAs to construct an active variable stiffness unit, build a dynamic model for controlling the active variable stiffness unit and construct a lightweight, variable stiffness knee exoskeleton.