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Pragmatism is very relevant to workplace management and performance measurement, yet in the accounting literature, it is a term used loosely and in a colloquial manner. By drawing on a framework based on classical pragmatism, this study aims to examine how a pragmatic perspective is discernible in the form and use of management control (MC) practices.

This study collects data using a case study of a firm in the green energy construction sector.

Building on the analytical framework, this study provides evidence that a pragmatic perspective is discernible in both form and use of MC practices, through a clear focus on targets rather than variance analysis, the presence of mutable local MC practices characterised by interaction and problem-solving and the absence of other common MC practices with no clear links to ends-in-view. This study also provides evidence of the potential limitations of a pragmatic perspective including myopia and an exacerbation of the inherent bias in organisations towards exploitation.

This research brings analytical clarity to the study of pragmatism in the accounting literature and insights into how a pragmatic perspective is discernible in the form and use of MC practices. Further, the study shows the potential limitations of a pragmatic perspective for management.

In this paper, the standard Peridynamic Timoshenko beam model accounting for the shear deformation is chosen to describe the thick beam kinematics. Unfortunately, when applied to very thin beam structures, the standard Peridynamics (PD) encounters the shear locking phenomenon, leading to incorrect solutions.

PD differs from classical continuum mechanics and other nonlocal theories that do not involve spatial derivatives of the displacement field. PD is based on the integral equation instead of differential equations to handle discontinuities and other singularities.

The shear locking can be successfully alleviated using the developed selective integration method. In particular, this technique has been implemented in the standard PD, which allows an accurate result for a wide range of slenderness from very thin to thick (10 < L/t < 10³) structures. It can also accelerate the computational time for particular dynamic problems using fewer neighboring integration particles. Several numerical examples are solved to demonstrate the effectiveness of the proposed method for modeling beam structures.

The paper highlights the severe shear locking phenomenon in the Peridynamic Timoshenko beam available in the literature, especially for very thin structures. A new alternative for the alleviation of shear locking in the Peridynamic Timoshenko beam, using selective integration. Hence the developed Peridynamic Timoshenko beam model is effective for thin and thick structures. A new peridynamic formulation for the low-velocity impact beam models is presented and validated.

1. The paper highlights the severe shear locking phenomenon in the Peridynamic Timoshenko beam proposed in the literature, especially for very thin structures.

2. The developed Peridynamic Timoshenko beam model based on selective integration is effective for thin and thick structures.

3. A new peridynamic formulation for the low-velocity impact beam models is presented and validated.

The paper highlights the severe shear locking phenomenon in the Peridynamic Timoshenko beam proposed in the literature, especially for very thin structures.

The developed Peridynamic Timoshenko beam model based on selective integration is effective for thin and thick structures.

A new peridynamic formulation for the low-velocity impact beam models is presented and validated.

This paper aims to explore the increasing importance of the intraorganizational dimension of the sales role (IDSR) based on service-ecosystem theory. Specifically, it examines how firms can improve interactions both internally and with external actors and stakeholders to both create and sustain advantageous “thin crossing points” (Hartmann et al. 2018). Academic research on sales ecosystems has yet to fully harness the rich insights and potential afforded by the crossing-point perspective.

After developing and unpacking the paper’s guiding conceptual framework (Figure 1), the authors focus on crossing points and the diversity of interactions between the contemporary sales force and its many stakeholders. They examine the sales literature, identify opportunities for thinning sales crossing points and propose dozens of research questions and needs.

The paper examines the importance of improving interactions both within and outside the vendor firm to thin crossing points, further develops the concept of the “sales ecosystem” and contributes a series of important research questions for future examination.

The paper focuses on applying “thick” and “thin” crossing points, a key element of Hartman et al. (2018). The primary limitation of the paper is that it focuses solely on the crossing-points perspective and does not consider other applications of Hartman et al. (2018).

This work informs managers of the need to improve interactions both within and outside the firm by thinning crossing points. Improving relationships with stakeholders will improve many vendor firm and customer outcomes, including performance.

Integrating findings from the literature, the authors propose a conceptual framework to encompass the entire diversity of idiosyncratic interactions as well as long-term relationships the sales force experiences. They discuss the strategic importance of thinning crossing points as well as the competitive disadvantages, even peril, “thick” crossing points create. They propose an ambitious research agenda based on dozens of questions to drive further examination of the IDSR from a sales-ecosystem perspective.

This study aims to examine the applicability of Hartmann et al.’s (2018) service ecosystem framework to the day-to-day management of the modern sales force. The authors provide a review of the framework, acknowledging its strengths, while also indicating areas for advancement. The authors conclude with recommendations to the framework and indicate opportunities where future research could advance sales theory.

A review of the theoretical underpinnings of the service ecosystem framework is weighed against the established roles and responsibilities of the modern sales force in the literature.

The ability of the framework to capture the multi-level, multi-actor and dynamic aspects of sales represents an improvement in the conceptualization of selling is critical. Suggestions around the refinement for meso-level sales interactions and a more pliant application of service dominant-logic are offered.

The suggested extensions of the framework continue the advancement of novel theorization for the field of sales. Priorities for future research include consideration of ethical implications of the framework and formulations of new management strategies reflective of the broad and dynamic properties of the ecosystem conceptualization.

This paper provides managerial guidelines and implications tied specifically to the thick and thin crossing points and how they may impact employee decision-making.

To the best of the authors’ knowledge, this study is the first to pointedly examine the service ecosystem framework with respect to established principles of managing a modern sales force.

This study aims to investigate the fabrication of solid ankle foot orthoses (SAFOs) using fused deposition modeling (FDM) printing technology. It emphasizes cost-effective 3D scanning with the Kinect sensor and conducts a comparative analysis of SAFO durability with varying thicknesses and materials, including polylactic acid (PLA) and carbon fiber-reinforced (PLA-C), to address research gaps from prior studies.

In this study, the methodology comprises key components: data capture using a cost-effective Microsoft Kinect® Xbox 360 scanner to obtain precise leg dimensions for SAFOs. SAFOs are designed using CAD tools with varying thicknesses (3, 4, and 5 mm) while maintaining consistent geometry, allowing controlled thickness impact investigation. Fabrication uses PLA and PLA-C materials via FDM 3D printing, providing insights into material suitability. Mechanical analysis uses dual finite element analysis to assess force–displacement curves and fracture behavior, which were validated through experimental testing.

The results indicate that the precision of the scanned leg dimensions, compared to actual anthropometric data, exhibits a deviation of less than 5%, confirming the accuracy of the cost-effective scanning approach. Additionally, the research identifies optimal thicknesses for SAFOs, recommending a 4 and 5 mm thickness for PLA-C-based SAFOs and an only 5 mm thickness for PLA-based SAFOs. This optimization enhances the overall performance and effectiveness of these orthotic solutions.

This study’s innovation lies in its holistic approach, combining low-cost 3D scanning, 3D printing and computational simulations to optimize SAFO materials and thickness. These findings advance the creation of cost-effective and efficient orthotic solutions.

Determining the suitable material and accurate thickness of the thermal insulation layer used in exterior walls during the design phase of a building can be challenging. This study aims to determine suitable material and optimum thickness for the insulation layer considering both operational and embodied factors by a comprehensive assessment of the energy, economic and environmental (3E) parameters.

First, the energy model of an existing building was created by using Autodesk Revit software according to the as-built floor layout to evaluate the impact of five alternative insulating materials in varying thickness values. Second, using the results derived from the model, a thorough evaluation was conducted to ascertain the optimal insulation material and thickness through individual analysis of 3E factors, followed by a comprehensive analysis considering the three aforementioned factors simultaneously.

The findings indicated that polyurethane with 13 cm thickness, rockwool with 10 cm thickness and EPS with 20 cm thickness were the best states based on energy consumption, cost and environmental footprint, respectively. After completing the 3E investigation, the 15-cm-thick mineral wool insulation was presented as the ideal state.

This study explores how suitable material and thickness of insulating material can be determined in advance during the design phase of a building, which is a lot more accurate and cost-effective than applying insulating materials by assumed thickness in the construction phase.

To the best of the authors’ knowledge, this paper is unique in investigating the advantages of using thermally insulating materials in the context of a mosque structure, taking into account its distinctive attributes that deviate from those of typical buildings. Furthermore, there has been no prior analysis of the cost and sustainability implications of these materials concerning the characteristics of subtropical monsoon climate.

This study aims to integrate research on customer success (CS) management with the service ecosystems perspective of selling to enhance the understanding of the CS management function and the outcomes selling firms should expect based on implementation of CS management.

The authors apply the service ecosystems perspective of selling to describe how CS management is manifested in practice by offering relevant insights and practical industry examples.

Study findings identify relevant ecosystem actors, acting on behalf of the customer, required for the delivery of desirable customer outcomes. Study findings also link the orchestration efforts of CS managers to theory-based tenets for explanation of how CS management facilitates the attainment of competitive advantages via the thickening and thinning of ecosystem crossing points.

Given that the research is conceptual, additional research that empirically examines this framework and the insights presented would lend further credence to the recommendations the authors suggest.

From a practical perspective, the authors present a “Customer Relationship and Solution Innovation Matrix” which integrates necessary value-creating activities that CS managers perform and the coordination with internal actors that CS managers rely on to create value.

Although the practice of CS management is becoming increasingly common, theoretical approaches capable of explaining the function have been lacking. Similarly, while the service ecosystems perspective redefines selling to encompass a broader set of actors than traditionally examined, practical examinations of the theory are limited. The authors address these issues, integrating both research streams for an enhanced understanding of the CS management function through the service ecosystems perspective theoretical lens.

This paper revolves around the central question: is it possible to do “proper ethnography” without complete participant observation? The authors draw upon a student's experiences of negotiating National Health Service (NHS) ethical approval requirements and access into the student's research field, a British NHS hospital and having to adapt data collection methods for the student's doctoral research. The authors examine some of the positional (insider/outsider, native gone academic), methodological (long-term/interrupted, overt/covert) and contextual challenges that threatened the student's ethnographic study.

The paper draws on reflexive vignettes written during the student's doctorate, capturing significant moments and issues within the student's research.

The authors highlight the temporal, practical, ethical and emotional challenges faced in attempting an ethnography of nursing culture within a highly regulated research environment. Having revealed the student's experience of researching this specific culture and finding ways to overcome these challenges, the authors conclude that the contemporary ethnographer needs to be increasingly flexible, opportunistic and somewhat covert.

The authors argue that it is possible to do “proper” and “good” ethnography without complete participant observation – it is not the method, the observation, that is the essence of ethnography, but whether the researcher achieves real understanding through thick descriptions of the culture that explain “what is really going on here”.

The authors hope to assist doctoral students engage in “good” ethnographic research within (potentially) risk-averse host organisations, such as the NHS, whilst being located in neo-liberal performative academic organisations (Foster, 2017; McCann et al., 2020). The authors wish to contribute to the journal to ensure good ethnography is accessible and achievable to (particularly) doctoral researchers who have to navigate complex challenges exacerbated by pressures in both the host and home cultures. The authors wish to see doctoral researchers survive and thrive in producing good organisational ethnographies to ensure such research is published (Watson 2012), cognisant of the pressures and targets to publish in top-ranked journals (Jones et al. 2020).

Having identified key challenges, the authors demonstrate how these can be addressed to ensure ethnography remains accessible to and achievable for, doctoral researchers, particularly in healthcare organisations. The authors conclude that understanding can be attained in what they propose as a hybrid form of “propportune” ethnography that blends the aim of the essence of “proper” anthropological approaches with the “opportunism” of contemporary data collection solutions.

Among different types of engineering structures, plates play a significant role. Their analysis necessitates numerical modeling with finite elements, such as triangular, quadrangular or sector plate elements, owing to the intricate geometrical shapes and applied loads. The scope of this study is the development of a new rectangular finite element for thin plate bending based on the strain approach using Airy's function. It is called a rectangular plate finite element using Airy function (RPFEUAF) and has four nodes. Each node had three degrees of freedom: one transverse displacement (w) and two normal rotations (x, y).

Equilibrium conditions are used to generate the interpolation functions for the fields of strain, displacements and stresses. The evolution of the Airy function solutions yielded the selection of these polynomial bi-harmonic functions. The variational principle and the analytical integration approach are used to evaluate the basic stiffness matrix.

The numerical findings for thin plates quickly approach the Kirchhoff solution. The results obtained are compared to the analytical solution based on Kirchhoff theory.

The efficiency of the strain based approach using Airy's function is confirmed, and the robustness of the presented element RPFEUAF is demonstrated. Because of this, the current element is more reliable, better suited for computations and especially intriguing for modeling this kind of structure.

This paper aims to present a novel approach for computing particle temperatures in simulations coupling computational fluid dynamics (CFD) and discrete element method (DEM) to predict flow and heat transfer in fluidized beds of thermally thick spherical particles.

An improved lumped formulation based on Hermite-type approximations for integrals to relate surface temperature to average temperature and surface heat flux is used to overcome the limitations of classical lumped models. The model is validated through comparisons with analytical solutions for a convectively cooled sphere and experimental data for a fixed particle bed. The coupled CFD-DEM model is then applied to simulate a Geldart D bubbling fluidized bed, comparing the results to those obtained using the classical lumped model.

The validation cases demonstrate that ignoring internal thermal resistance can significantly impact the temperature in cases where the Biot number is greater than 0.1. The results for the fixed bed case clearly demonstrate that the proposed method yields significantly improved outcomes compared to the classical model. The fluidized bed results show that surface temperature can deviate considerably from the average temperature, underscoring the importance of accurately accounting for surface temperature in convective heat transfer predictions and surface processes.

The proposed approach offers a physically more consistent simulation without imposing a significant increase in computational cost. The improved lumped formulation can be easily and inexpensively integrated into a typical DEM solver workflow to predict heat transfer for spherical particles, with important implications for various industrial applications.