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This paper aims to investigate the influence of “BroncoCut-X” (copper core-ZnCu50 coating) electrode on the machining of Ti-3Al-2.5V in view of its extensive use in aerospace and medical applications. The machining parameters are selected as Spark-off Time (ST_off), Spark-on Time (ST_on), Wire-speed (S_w), Wire-Tension (WT) and Servo-Voltage (S_v) to explore the machining outcomes. The response characteristics are measured in terms of material removal rate (MRR), average kerf width (KW) and average-surface roughness (SA).

Taguchi’s approach is used to design the experiment. The “AC Progress V2 high precision CNC-WEDM” is used to conduct the experiments with ϕ 0.25 mm diameter wire electrode. The machining performance characteristics are examined using main effect plots and analysis of variance. The grey-relation analysis and fuzzy interference system techniques have been developed to combine (called grey-fuzzy reasoning grade) the experimental response while Rao-Algorithm is used to calculate the optimal performance.

The hybrid optimization result is obtained as ST_off = 50µs, ST_on = 105µs, S_w = 7 m/min, WT = 12N and S_v=20V. Additionally, the result is compared with the firefly algorithm and improved gray-wolf optimizer to check the efficacy of the intended approach. The confirmatory test has been further conducted to verify optimization results and recorded 8.14% overall machinability enhancement. Moreover, the scanning electron microscopy analysis further demonstrated effectiveness in the WEDMed surface with a maximum 4.32 µm recast layer.

The adopted methodology helped to attain the highest machinability level. To the best of the authors’ knowledge, this work is the first investigation within the considered parametric range and adopted optimization technique for Ti-3Al-2.5V using the wire-electro discharge machining.

Blockchain technology (BCT) can play a vital role in manufacturing industries by providing visibility and real-time transparency. With BCT adoption, manufacturers can achieve higher productivity, better quality, flexibility and cost-effectiveness. The current study aims to prioritize the performance metrics and ranking of enablers that may influence the adoption of BCT in manufacturing industries through a hybrid framework.

Through an extensive literature review, 4 major criteria with 26 enablers were identified. Pythagorean fuzzy analytical hierarchy process (AHP) method was used to compute the weights of the enablers and the Pythagorean fuzzy combined compromise solution (Co-Co-So) method was used to prioritize the 17-performance metrics. Sensitivity analysis was then carried out to check the robustness of the developed framework.

According to the results, data security enablers were the most significant among the major criteria, followed by technology-oriented enablers, sustainability and human resources and quality-related enablers. Further, the ranking of performance metrics shows that data hacking complaints per year, data storage capacity and number of advanced technologies available for BCT are the top three important performance metrics. Framework robustness was confirmed by sensitivity analysis.

The developed framework will contribute to understanding and simplifying the BCT implementation process in manufacturing industries to a significant level. Practitioners and managers may use the developed framework to facilitate BCT adoption and evaluate the performance of the manufacturing system.

This study can be considered as the first attempt to the best of the author’s knowledge as no such hybrid framework combining enablers and performance indicators was developed earlier.

The purpose of this research is to present an integrated methodological framework to aid in performance stewardship of management institutions according to their strategies based on a holistic evaluation encompassing social, economic and environmental dimensions.

A Mamdani fuzzy inference system (FIS) approach was adopted to design the quantitative models with respect to balanced scorecard (BSC) perspectives to demonstrate dynamic capability. Individual models were developed for each perspective of BSC using Mamdani FIS. Data was collected from subject matter experts in management education.

The proposed methodology is able to successfully compute the scores for each perspective. Effective placement, teaching learning process, faculty development and systematic feedback from the stakeholders were found to be the key drivers for revenue generation. The model is validated as the results were well accepted by the head of the institution after implementation.

The model resulting from this study will assist the institution to cyclically assess its performance, thus enabling continuous improvement. The strategy map provides the causality of the objectives across the four perspectives to aid the practitioners to better strategize. Also this study contributes to the literature of BSC as well to the applications of multi-criteria decision-making (MCDM) techniques.

Mamdani FIS integrated BSC model is a significant contribution to the academia of management education to quantitatively compute the performance of institutions. This quantified model reduces the ambiguity for practitioners to decide the performance levels for each metric and the priorities of metrics.

This study aims to present a model for detecting and predicting creative accounting in companies listed on the Tehran Stock Exchange (TSE).

The authors conduct this research in three stages. First, the authors review the literature to determine the dimensions, components, indicators and techniques of creative accounting. Second, the authors conduct semi-structured interviews with experts using the fuzzy Delphi technique to obtain screening and reach a consensus. Finally, the authors develop a model to predict creative accounting by classifying the financial statements of the sample companies into two groups based on the use or non-use of creative accounting techniques, measuring the indicators determined in the previous stage, running various machine learning algorithms and choosing the superior algorithm.

The results indicate the usefulness of accounting information for detecting and predicting creative accounting and the relevance of several financial attributes as important predictors. The results also indicate the superiority of extremely randomized trees over other algorithms in predicting creative accounting and suggest that the primary purpose of creative accounting in Iran is earnings management. Contrary to the political cost hypothesis, large Iranian companies use creative accounting to inflate profits.

The present research also has several limitations that must be considered, and caution must be exercised in interpreting and generalizing the findings as specified in the revised manuscript.

This study’s implications are significant for policymakers, standard-setters and practitioners. By recognizing the detrimental effects of creative accounting on financial transparency within companies, policymakers can address existing gaps in accounting standards to minimize the potential for earnings manipulation. Consequently, strengthening internal and external mechanisms related to a firm’s financial performance becomes achievable. The study provides evidence of the need for audit firms to recognize the importance of creative accounting and consider creative accounting in their audit plans to prevent insufficient or even misleading disclosure by companies that extensively use creative accounting practices in their financial reporting. Moreover, knowledge of creative accounting techniques can help auditors assess audit and detection risks and serve as a valuable guide for reducing audit costs and improving audit quality.

Given that creative accounting practices distort the true or real accounting results, curbing creative accounting practices reduces corporate failures and could lead to the reduction of job losses and other social consequences.

This study uses a unique database in Iran to determine a model for predicting creative accounting using a mixed-method methodology, qualitative and quantitative, to identify creative accounting techniques and run various machine learning algorithms.

Asset maintenance in manufacturing industries is a critical issue as organizations are highly sensitive towards maximizing asset uptime. In the advent of Industry 4.0, maintenance is increasingly becoming technology driven and is being termed as Maintenance 4.0. Several barriers impede the implementation of Maintenance 4.0. This article aims at - exploring the barriers to implementation of Maintenance 4.0 in manufacturing industries, categorizing them, analysing them to prioritize and suggesting the digital technologies to overcome them.

Twenty barriers to the implementation of Maintenance 4.0 were identified through literature survey and discussion with the industry experts. The identified barriers were divided into five categories based on their source of occurrence and prioritized using fuzzy-technique for order preference by similarity to ideal solution (TOPSIS), sensitivity analysis was carried out to check the robustness of the solution.

“Data security issues” has been ranked as the most influencing barrier towards the implementation of Maintenance 4.0, whereas “lack of skilled engineers and data scientists” is the least influencing barrier that impacts the implementation of Maintenance 4.0 in the manufacwturing industries.

The outcomes of this research will help manufacturing industries, maintenance engineers/managers, policymakers, and industry professionals for detailed understanding of barriers and identify easy pickings while implementing Maintenance 4.0.

Manufacturing industries are witnessing a paradigm shift due to digitization and maintenance 4.0 forms the cornerstone. Little research has been carried in Maintenance 4.0 and its implementation; this article will help in bridging the gap. The prioritization of the barriers and digital course of actions to overcome those is a unique contribution of this article.

This paper aims to comprehensively analyze renewable energy alternatives in Brazil, focusing on identifying the most suitable option for investment in the country’s sustainable development.

The study adopts the step-wise weight assessment ratio analysis-multiobjective optimization by ratio analysis −3NAG (a combination of three normalization methods) methodology, a multicriteria decision-making approach, to evaluate and rank renewable energy sources based on key criteria such as resource availability, cost-effectiveness, job creation potential and environmental impact.

The analysis reveals that solar energy emerges as the preferred choice for Brazil, offering significant advantages over other alternatives such as hydroelectric, wind and biomass energy. Solar energy’s distributed generation capability, cost reduction trends and positive environmental impact contribute to its favorable position in meeting Brazil’s energy needs.

While the study provides valuable insights into renewable energy selection, there are limitations regarding the criteria’ scope and the exclusion of specific renewable energy options. Future research could explore sensitivity analyses and incorporate additional criteria to enhance the study’s comprehensiveness.

This research contributes to the existing literature by thoroughly analyzing renewable energy alternatives in Brazil using a robust multicriteria decision-making methodology. The study’s findings provide actionable guidance for policymakers, businesses and stakeholders seeking to promote sustainable energy development in the country.

The purpose of the study is to examine how risk factors contribute to the occurrence of defects in a process. By analyzing these risk factors in relation to process quality, the study aims to help organizations prioritize their resources and efforts toward addressing the most significant risks. These challenges, integrated with the emerging concept of Quality 4.0, necessitate a comprehensive risk assessment technique.

Fuzzy logic integrated with an analytic network process is used in the process failure mode and effects analysis for conducting risk identification and assessment under uncertainty. Through a mathematical model, the linkage of risk with Six Sigma is established and, finally, a value–risk matrix is developed for illustrating and analysing risk impact on process quality.

A case study on fused filament fabrication demonstrates the proposed methodology’s applicability. The results show its effectiveness in assessing risk factors’ impact on Six Sigma metrics: defects per million opportunities/sigma level.

By integrating qualitative assessments and leveraging available data, this approach enables a more comprehensive understanding of risks and their utilization for an organization’s quality improvement initiatives.

This approach establishes a risk-centric Six Sigma assessment method in accordance with the requirement of ISO 9001:2015 and in the context of Quality 4.0.

This study addresses the gap in understanding text analytics within the service domain, focusing on new service development to provide insights into key research themes and trends in text analytics approaches to service development. It explores the benefits and challenges of implementing these approaches and identifies potential research opportunities for future service development. Importantly, this study offers insights to assist service providers to make data-driven decisions for developing new services and optimising existing ones.

This research introduces the hybrid thematic analysis with a systematic literature review (SLR-TA). It delves into the various aspects of text analytics in service development by analysing 124 research papers published from 2012 to 2023. This approach not only identifies key practical applications but also evaluates the benefits and difficulties of applying text analytics in this domain, thereby ensuring the reliability and validity of the findings.

The study highlights an increasing focus on text analytics within the service industry over the examined period. Using the SLR-TA approach, it identifies eight themes in previous studies and finds that “Service Quality” had the most research interest, comprising 42% of studies, while there was less emphasis on designing new services. The study categorises research into four types: Case, Concept, Tools and Implementation, with case studies comprising 68% of the total.

This study is groundbreaking in conducting a thorough and systematic analysis of a broad collection of articles. It provides a comprehensive view of text analytics approaches in the service sector, particularly in developing new services and service innovation. This study lays out distinct guidelines for future research and offers valuable insights to foster research recommendations.

This study aims to explore and ranks the factors that might determine attitudes and intentions toward using autonomous vehicles (AVs).

The “technology acceptance model” (TAM) was extended by assessing the moderating influences of personal-related factors. Data were collected from 378 Vietnamese and analysed using a combination of “partial least squares” and the “adaptive neuro-fuzzy inference system” (ANFIS) technique.

The findings demonstrated the power of TAM in explaining the attitude and intention to use AVs. ANFIS enables ranking the importance of determinants and predicting the outcomes. Perceived ease of use and attitude were the most crucial drivers of attitude and intention to use AVs, respectively. Personal innovativeness negatively moderates the influence of perceived ease of use on attitude. Data privacy concerns moderate positively the impact of perceived usefulness on attitude. The moderating effect of price sensitivity was not supported.

These findings provide insights for policymakers and automobile companies' managers, designers and marketers on driving factors in making decisions to adopt AVs.

The study extends the AVs literature by illustrating the importance of personal-related factors, ranking the determinants of attitude and intention, illustrating the inter-relationships among AVs adoption factors and predicting individuals' attitudes and behaviours towards using AVs.

This paper aims to propose a hybrid force/position controller based on the adaptive variable impedance.

First, the working space is divided into a force control subspace and a position subspace, the force control subspace adopts the position impedance control strategy. At the same time, the contact force model between the robot and the surface is analyzed in this space. Second, based on the traditional position impedance, the model reference adaptive control is introduced to provide an accurate reference position for the impedance controller. Then, the BP neural network is used to adjust the impedance parameters online.

The experimental results show that compared with the traditional PI control method, the proposed method has a higher flexibility, the dynamic response accommodation time is reduced by 7.688 s and the steady-state error is reduced by 30.531%. The overshoot of the contact force between the end of robot and the workpiece is reduced by 34.325% comparing with the fixed impedance control method.

The proposed control method compares with a hybrid force/position based on PI control method and a position fixed impedance control method by simulation and experiment.

The adaptive variable impedance control method improves accuracy of force tracking and solves the problem of the large surfaces with robot grinding often over-polished at the protrusion and under-polished at the concave.