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This study aims to determine the best way to apply material flow cost accounting (MFCA) in an SME environment with the goal of visualizing negative product cost during the manufacturing process and pinpointing places where improvements can be made.

This study uses a case study approach to demonstrate the usefulness of the MFCA tool in an SME in India that produces aluminum energy products used in the electrical power sector through gravity die casting.

According to the results, the company’s gravity die casting has a negative product cost margin of 27.38% as a result of MFCA analysis. It is also determined that the negative material cost is Rs. 22,919, the negative system cost is Rs. 462 and the negative energy cost is Rs. 1,069 for processing 300 kg of raw material. The typical monthly raw material processing for this company is 45,000 kg.

This research shows that MFCA’s implementation will improve the company’s environmental consciousness and bottom line. To the best of the authors’ knowledge, this study is the first to implement MFCA in aluminum gravity die casting of electrical parts manufacturing.

This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand how accounting for SDGs begins in city administrations by following Power’s (2015) fourfold development schema composed of policy object formation, object elaboration, activity orchestration and practice stabilization.

Focusing on a network of cities coordinated by the Finnish local government association, we analyzed the six largest cities in Finland employing a holistic multiple case study strategy. Our data consisted of Voluntary Local Reviews (VLRs), city strategies, budget plans, financial statements, as well as results of participant observations and semi-structured interviews with key individuals involved in accounting for SDGs.

We unveiled the SDG framework as an interpretive scheme through which cities glocalized sustainable development as a novel, simultaneously global and local, performance object. Integration of the new accounts in city management is necessary for these accounts to take life in steering the actions. By creating meaningful alignment and the ability to impact managerial practices, SDGs and VLRs have the potential to influence local actions. Our results indicate further institutionalization progress of sustainability as a performance object through SDG-focused work.

While prior research has focused mainly on general factors influencing the integration of the sustainability agenda, this study provides a novel perspective by capturing the process and demonstrating empirically how new accounts on SDGs are introduced and deployed in the strategic planning and management of local governments.

This study uses computer-aided design to improve the ecological and environmental sustainability of early-stage landscape designs. Urban expansion on open land and natural habitats has led to a decline in biodiversity and increased climate change impacts, affecting urban inhabitants' quality of life and well-being. While sustainability indicators have been employed to assess the performance of buildings and neighbourhoods, landscape designs' ecological and environmental sustainability has received comparatively less attention, particularly in early-design stages where applying sustainability approaches is impactful.

The authors propose a computation framework for evaluating key landscape sustainability indicators and providing real-time feedback to designers. The method integrates spatial indicators with widely recognized sustainability rating system credits. A specialized tool was developed for measuring biomass optimization, precipitation management and urban heat mitigation, and a proof-of-concept experiment tested the tool's effectiveness on three Mediterranean neighbourhood-level designs.

The results show a clear connection between the applied design strategy to the indicator behaviour. This connection enhances the ability to establish sustainability benchmarks for different types of landscape developments using parametric design.

The study allows non-expert designers to measure and embed landscape sustainability early in the design stages, thus lowering the entry level for incorporating biodiversity enhancement and climate mitigation approaches.

This study expands the parametric vocabulary for measuring landscape sustainability by introducing spatial ecosystem services and architectural sustainability indicators on a unified platform, enabling the integration of critical climate and biodiversity-loss solutions earlier in the development process.

The purpose of this study is to empirically examine the impact of natural resource rents on income inequality in Ethiopia from 1981 to 2022 and investigate whether investments in manufacturing moderate this relationship.

Dynamic autoregressive distributed lag simulation and Kernel-based regularized least squares (KRLS) models are used to analyses short- and long-run relationships, as well as the potential moderating role of manufacturing.

The bounds test indicates natural resource rents have a long-run positive effect on inequality but a short-run negative impact. The KRLS model finds manufacturing conditions for this linkage in the short run. In the long run, economic growth decreases inequality following an inverted Kuznets pattern, while government expenditures reduce disparities when directed at priority social services.

The findings provide mixed support for theories while highlighting nuances not fully captured without local analyses. Strategic sectoral investments may help optimize outcomes from resource dependence.

The results imply Ethiopia should prudently govern resources, productively invest revenues and prioritize social spending to equitably manage industrialization and uphold stability.

Reducing disparities through inclusive development aligned with empirical evidence could help Ethiopia sustain peace amid transformation and realize its goals of shared prosperity.

This study applies innovative econometrics to provide novel insights into Ethiopia's experience, resolving inconsistencies in the literature on relationships between key determinants and inequality.

It is a well-accepted note that to enhance safety performance in a project by preventing hazards, recognizing the safety leading indicators is of paramount importance.

In this research, the relationship between safety leading indicators is determined, and their impacts on the project are assessed and visualized throughout the time of the project in a proactive manner. Construction and safety experts are first interviewed to determine the most important safety leading indicators of the construction industry, and then the relationships that may exist between them are identified. Furthermore, a system dynamics model is generated using the interviews and integrated with an add-on developed on the building information modeling (BIM) platform. Finally, the impacts of the safety leading indicators on the project are calculated based on their time of occurrence, impact time and effective radius.

The add-on generates a heat-map that visualizes the impacts of the safety leading indicators on the project through time. Moreover, to assess the effectiveness of the developed tool, a case study is conducted on a station located on a water transfer line. In order to validate the results of the tool, a survey is also conducted from the project's staff and experts in the field. Previous studies have so far focused on active safety leading indicators that may result in a particular hazard, and the importance of the effects that safety leading indicators have on another is not considered. This study considers their effects on each other in a real-time manner.

Using this tool project's stakeholders and staff can identify the hazards proactively; hence, they can make the required decisions in advance to reduce the impact of associated events. Moreover, two other potentially contributions of the presented work can be enumerated as: firstly, the findings provide a knowledge framework of active safety leading indicators and their interactions for construction safety researchers who can go on to further study safety management. Secondly, the proposed framework contributes to encouragement of time-based location-based preventive strategies on construction sites.

This study aims to analyze the distribution of novelty among scholarly papers in the field of library and information science (LIS) in China. Specifically, this study explores the distribution of novelty of papers in various journals, research topics and different periods. It is possible to understand the characteristics of LIS research in China and what factors have influenced it.

This paper collects articles published in Chinese library science journals indexed by the Chinese Social Sciences Citation Index from 2000 to 2022. The BERTopic model is used based on abstracts of the papers and to obtain the topic of each paper. Based on the combination innovation theory of reference pairs cited by focal papers, novelty scores of all papers are calculated. Next, this paper analyzes the novelty of papers under different topics. Finally, this paper analyzes the differences in author collaboration patterns across various topics, aiming to explain how these differences relate to the novelty of papers from a collaborative perspective.

This study shows that archival research topics have lower novelty than papers on journal evaluation and patent technology in Chinese LIS. Research papers in this field are gradually becoming more novel over time. Papers on different topics and with varying degrees of novelty exhibit distinct author collaboration patterns, with low-novelty topics more frequently featuring solo authorship, while high-novelty topics tend to involve a higher percentage of inter-institutional collaboration.

This study investigates the novelty characteristics of research papers on different topics in the field of LIS in China. The authors’ contribution includes visualizing research hotspots and trends in the field and analyzing authors’ collaboration patterns at the level of research topics, thereby providing new perspectives on the factors affecting the novelty of these papers.

The COVID-19 pandemic dramatically affected the fire service: stay-at-home orders and potential exposure hazards disrupted standard fire service operations and incident patterns. The ability to predict incident volume during such disruptions is crucial for dynamic and efficient staff allocation planning. This work proposes a model to quantify the relationship between the increase in “residential mobility” (i.e. time spent at home) due to COVID-19 and fire and emergency medical services (EMS) call volume at the onset of the pandemic (February – May 2020). Understanding this relationship is beneficial should mobility disruptions of this scale occur again.

The analysis was run on 56 fire departments that subscribe to the National Fire Operations Reporting System (NFORS). This platform enables fire departments to report and visualize operational data. The model consists of a Bayesian hierarchical model. Text comments reported by first responders were also analyzed to provide additional context for the types of incidents that drive the model’s results.

Overall, a 1% increase in residential mobility (i.e. time spent at home) was associated with a 1.43% and 0.46% drop in EMS and fire call volume, respectively. Around 89% and 21% of departments had a significant decrease in EMS and fire call volume, respectively, as time spent at home increased.

A few papers have investigated the impact of COVID-19 on fire incidents in a few locations, but none have covered an extensive number of fire departments. Additionally, no studies have investigated the relationship between mobility and fire department call volumes.

Formwork design and construction for reinforced concrete buildings take significant time, effort and money. Construction procedures are time-consuming for designers and costly for the contractor. Poor engineering decisions have led to several workplace accidents in the construction industry. This paper aims to present an integrated building information modeling – genetic algorithm (BIM-GA) model to automate formwork design, 3D visualization and optimization.

Data are precisely extracted from a 3D structural model and used to optimize formwork design based on available formwork components and prices. Optimization models are made using GA approach. A library of 3D formwork components was modeled and stored using Revit. The optimized design solution thereafter would be visualized automatically in Revit to readily acquire formwork quantities schedules and shop drawings.

A case study illustrating the proposed approach demonstrated that using BIM will reduce formwork design, quantification and drawing time by more than 50% of the traditional approach with safer design and accurate results due to process automation and optimize cost for the given data.

This research introduces an innovative integrated BIM and GA model for the optimization and automation of slab formwork design, which has significantly benefited the construction industry. The utilization of GA in the optimization process allows for the attainment of an optimal formwork design, ultimately leading to a reduction in construction cost and time.

The paper uncovers a mathematical error in George Spencer-Brown's genesis of re-entry. It distinguishes between the two interpretations of re-entry presented in “Laws of Form”: recursive versus sequential. The Indeterminacy inferred by George Spencer-Brown from his recursive genesis of re-entry is refuted in three different ways. The calculation of the Modulator from “Laws of Form” demonstrates that only the sequential interpretation of re-entry is reasonable. This contributes to the demystification of re-entry and enables a deeper understanding. Finally, six differences between the concept of form from “Laws of Form” and Niklas Luhmann's sociological systems theory are presented.

Methodologically, the paper uses the ternary logic of discrete mathematics, which extends {0, 1} by “don't care” to {0, 1, -}. George Spencer-Brown's Indeterminicy is refuted by using three different methods: complete induction, Theorems 14 and 15 and the software XBOOLE. For the calculation of the Modulator, the only practical application of re-entry in “Laws of Form”, techniques from automata theory are used.

The paper reveals a mathematical error in George Spencer-Brown's genesis of the re-entry of “Laws of Form” and refutes the assumption of Indeterminicy. The analysis of the only practical application of re-entry presented by George Spencer-Brown shows that the functioning of this Modulator can only be described correctly with the sequential interpretation of re-entry.

The paper emphasizes the interdisciplinary potential of sociology and information technology and provides methods and tools of discrete mathematics for use in the analysis of the works of George Spencer-Brown and Niklas Luhmann.

Learning from past construction accident reports is critical to reducing their occurrence. Digital technology provides feasibility for extracting risk factors from unstructured reports, but there are few related studies, and there is a limitation that textual contextual information cannot be considered during extraction, which tends to miss some important factors. Meanwhile, further analysis, assessment and control for the extracted factors are lacking. This paper aims to explore an integrated model that combines the advantages of multiple digital technologies to effectively solve the above problems.

A total of 1000 construction accident reports from Chinese government websites were used as the dataset of this paper. After text pre-processing, the risk factors related to accident causes were extracted using KeyBERT, and the accident texts were encoded into structured data. Tree-augmented naive (TAN) Bayes was used to learn the data and construct a visualized risk analysis network for construction accidents.

The use of KeyBERT successfully considered the textual contextual information, prompting the extracted risk factors to be more complete. The integrated TAN successfully further explored construction risk factors from multiple perspectives, including the identification of key risk factors, the coupling analysis of risk factors and the troubleshooting method of accident risk source. The area under curve (AUC) value of the model reaches up to 0.938 after 10-fold cross-validation, indicating good performance.

This paper presents a new machine-assisted integrated model for accident report mining and risk factor analysis, and the research findings can provide theoretical and practical support for accident safety management.