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This paper presents an institutional theory framework integrating normative, regulatory and cognitive-cultural pillars (Scott, 2008) to depict an interinstitutional system within which professions operate and develop. The pillars highlight the trade-offs between institutions leading to conflicts of interest that also impact the stability of the system and the ability of the profession to self-regulate. To illustrate the framework, the paper uses selected accounting-based professions and their alignment with the institutional pillars. Drawing from examples emerging from the Enron experience, the paper delves more deeply into the regulatory profession and professionals as agents to explore implications of their role in interpreting and in some instances developing institutions. Further, the paper highlights the potential fissures that emerge in a competitive environment between the public interest and market-based cognitive-cultural pillars that tends to erode public trust and weaken the institutional system, leading to the need for increased regulation to maintain the stability of the pillars. Overall, the framework presents a unique perspective on the role of public interest as a component of the normative pillar in aligning and thereby, stabilizing the functioning of the interinstitutional system. This perspective provides a basis to contextualize and articulate a public interest perspective for the accounting profession in an interinstitutional system.

This research aims to investigate critical success factors, barriers and initiatives of total productive maintenance (TPM) implementation in selected manufacturing industries in Addis Ababa, Ethiopia.

This study built and looked into a conceptual research framework. The potential barriers and success factors to TPM implementation have been highlighted. The primary study techniques used to collect relevant data were a closed-ended questionnaire and semi-structured interview questions. With the use of SPSS version 23 and SmartPLS 3.0 software, the data were examined using descriptive statistics and the inferential Partial Least Square Structural Equation Modeling (PLS-SEM) techniques.

According to the results of descriptive statistics and multivariate analysis using PLS-SEM, the case manufacturing industries' TPM implementation initiative is in its infancy; break down maintenance is the most widely used maintenance policy; top managers are not dedicated to the implementation of TPM; and there are TPM pillars that have been weakly and strongly addressed by the case manufacturing companies.

The small sample size is a limitation to this study. It is therefore challenging to extrapolate the research findings to other industries. The only manufacturing KPI utilized in this study is overall equipment effectiveness (OEE). It is possible to add more parameters to the manufacturing performance measurement KPI. The relationships between TPM and other lean production methods may differ from those observed in this cross-sectional study. Longitudinal experimental studies and in-depth analyses of TPM implementations may shed further light on this.

Defining crucial success factors and barriers to TPM adoption, as well as identifying the weak and strong TPM pillars, will help companies in allocating their scarce resources exclusively to the most important areas. TPM is not a quick solution. It necessitates a change in both the company's and employees' attitude and their values, which takes time to bring about. Hence, it entails a long-term planning. The commitment of top managers is very important in the initiatives of TPM implementation.

This study is unique in that, it uses a new conceptual research model and the PLS-SEM technique to analyze relationships between TPM pillars and OEE in depth.

This paper aims to apply the novel numerical model to analyze the effect of pillar material on the response of compound quartz crystal resonator (QCR) with an array of pillars. The performance of the proposed device compared to conventional QCR method was also investigated.

A finite element method model was developed to analyze the behavior of QCR coupled with an array of pillars. The model was composed of an elastic pillar, a solution and a perfectly matched layer. The validation of the model was performed through a comparison between its predictions and previous experimental measurements. Notably, a good agreement was observed between the predicted results and the experimental data.

The effect of pillar Young’s modulus on the coupled QCR and pillars with a diameter of 20 µm, a center-to-center spacing of 40 µm and a density of 2,500 kg/m³ was investigated. The results indicate that multiple vibration modes can be obtained based on Young’s modulus. Notably, in the case of the QCR–pillar in air, the second vibration mode occurred at a critical Young’s modulus of 0.2 MPa, whereas the first mode was observed at 3.75 Mpa. The vibration phase analysis revealed phase-veering behavior at the critical Young’s modulus, which resulted in a sudden jump-and-drop frequency shift. In addition, the results show that the critical Young’s modulus is dependent on the surrounding environment of the pillar. For instance, the critical Young’s modulus for the first mode of the pillar is approximately 3.75 Mpa in air, whereas it increases to 6.5 Mpa in water.

It was concluded that the performance of coupled QCR–pillar devices significantly depends on the pillar material. Therefore, choosing pillar material at critical Young’s modulus can lead to the maximum frequency shift of coupled QCR–pillar devices. The model developed in this work helps the researchers design pillars to achieve maximum frequency shift in their measurements using coupled QCR–pillar.

Business politics and social and economic policies in the past decades brought us to the inevitability of change. Foreign direct investment (FDI) plays a vital role in this change as it is a tool for international business management in a global world. The relationship between FDI and sustainability in sub-Saharan countries with lower incomes has not yet been sufficiently studied, so this study aims to bring some more conclusions to the discussion. Thus, the main objective is to understand if FDI effectively influences the so-called triple bottom line (TBL) pillars of sustainability.

With data from the World Bank regarding 20 sub-Saharan countries gathered between 2010 and 2018, this study analysed 34 indicators composing 11 United Nations Sustainable Development Goals (SDGs). Afterwards, the authors grouped them by the TBL pillars and evaluated the influence of FDI inflows on their scores using panel data models.

The results show a positive and significant correlation between the TBL pillars, with the highest correlation being between the environmental and economic pillars. On the other hand, FDI has no significant influence on the TBL pillars.

This study could improve foreign investment legislation/regulation in sub-Saharan African countries, potentially impacting the sustainability these investments should generate.

This study contributes to understanding how FDI implies sustainability. The results suggest that governments, non-governmental organisations and other competent entities need to adjust their actions in these countries so that foreign companies sustainably exploit the resources.

This study brings to the current arena an emerging theme: FDI and sustainability in African countries, particularly in sub-Saharan countries. This subject in developing countries is still under-researched.

Most companies rarely work on sustainable development as a whole, which includes environmental, social, governance, and economic pillars. The purpose of this paper is to explore causal relationships between pillar scores and overall score of sustainability and identify the most critical pillar to which policy makers should allot limited resources with the highest priority.

Based on Thomson Reuters ASSET4 database of global corporate sustainability, this paper examines the causal relations between pillar scores and overall score of sustainability by using the three-stage integrative methodology consisting of cluster analysis, data mining, and partial least square path modeling.

This paper finds that each pillar has unequal effects on the overall corporate sustainability and that the overall score is affected by not only the direct effects from pillar scores but also the indirect effects from the causal interrelations among pillars. Moreover, the patterns of causal directions and the most critical pillar are sensitive to industries. Social performance is the most critical pillar for the majority of industries, followed by environmental performance, and economic performance, respectively. The governance performance, however, is not the most critical pillar in any industry.

To construct a roadmap for reform priorities, policy makers should follow the top-down approach which involves hierarchical decisions. Using the three-stage methodology, the policy makers first decide on the most critical pillar score before selecting the most critical category score underneath.

Relaxing traditional assumptions of simple average overall score of corporate sustainability, the three-stage integrative framework allows for causal interrelations among pillars and different weights on individual pillars.

This paper demonstrates that Hong Kong currently provides four pillars of old-age protection: a publicly managed and noncontributory social security system (zero pillar), a funded contribution scheme (the second pillar), voluntary personal savings (the third pillar) and informal support, formal social programs and other individual financial assets (the fourth pillar). This paper aims at evaluating current four pillars of old-age protection and unraveling the deep-seated causes underlying the current old-age protection model by tracing a short history from 1965 onward. This paper aims at making recommendations about the current old-age protection model.

The paper analyzes the current four pillars of old age protection. A comprehensive literature review was conducted covering relevant government reports, academics' journal papers and nongovernmental organizations' reports concerning the development of old age protection system from 1965 to the present.

The poverty rate of elderly residents was approximately 44.5% between 2009 and 2018, indicating that the four pillars of old-age protection had been unable to alleviate poverty in the aging population. The development of the current four pillars is attributed to a residual welfare system, the effectiveness of which is further dependent on familial dependence or welfare financialization. However, the reliability of familial dependence is affected by the declining coresidence rate and low fertility rate, whereas welfare financialization not only predominately favors financial institutions but also exacerbates income polarization. Therefore, the University of Hong Kong (2014) introduced an additional pillar of noncontributory social pension and assistance, which generated a contentious debate. The Hong Kong Special Administrative Region (HKSAR) government initiated a public engagement exercise on retirement protection in 2015 to assess public opinion on old-age protection. These consultation exercises were met with broad public disappointment because of the explicit reservations imposed by the government on the proposals.

Although the government's resistant attitude can be attributed to the residual welfare system, pension reform needs to be urgently implemented at three levels, namely strengthening of each pillar, emphasis on the pillar's interrelatedness and introduction of the first pillar.

The poverty of the elderly population is serious in Hong Kong. It is important to solve the deep-seated problems faced by the current old-age protection model. Hence, it comes a critical time to design a sustainable old-age protection model despite the heated discussion on the establishment of a central provident fund and pension system among officials since 1960s.

The purpose of this paper is to present the experimental and simulation studies on the influence of copper pillar bump structure on flip chip packaging during reflow soldering.

In this work, solidification/melting modelling and volume of fluid modelling were used. Reflow soldering process of Cu pillar type FC was modelled using computational fluid dynamic software (FLUENT). The experimental results have been validated with the simulation results to prove the accuracy of the numerical method.

The findings of this study reveal that solder volume is the most important element influencing reflow soldering. The solder cap volume reduces as the Cu pillar bump diameter lowers, making the reflow process more difficult to establish a good solder union, as less solder is allowed to flow. Last but not least, the solder cap height for the reflow process must be optimized to enable proper solder joint formation.

This study provides a basis and insights into the impact of copper pillar bump structure on flip chip packaging during reflow soldering that will be advancing the future design of 3D stack package. This study also provides a superior visualization and knowledge of the melting and solidification phenomenon during the reflow soldering process.

The computational fluid dynamics analysis of copper pillar bump structure on flip chip packaging during reflow soldering is scant. To the authors’ best knowledge, no research has been concentrated on copper pillar bump size configurations in a thorough manner. Without the in-depth study, copper pillar bump size might have the impact of copper pillar bump structure on flip chip packaging during reflow soldering. Five design of parameter of flip chip IC package model was proposed for the investigation of copper pillar bump structure on flip chip packaging during reflow soldering.

The purpose of this paper is to develop and test a theoretical framework for understanding information literacy (IL) within the context of a small business workplace environment. The theoretical framework developed related IL competencies to competencies for success as described by the psychologist Howard Gardner in his book “Five Minds for the Future”.

A theoretical framework was developed using the CILIP Seven Pillars for IL and Howard Gardner’s Five Minds theory. Indicative connections between the Seven Pillars and Five Minds were identified by the researchers. The framework was tested through analysis of transcripts from qualitative interviews conducted with four small business owners.

Connections were found between the Seven Pillars and the Five Minds; some which had been projected by the researchers and others which had not. The theoretical framework aided description of and understanding of IL within small business workplace environments.

A small sample size limits the generalizability of the findings, and further testing of the framework is required. The findings do, however, suggest that the context in which IL manifests remains significant and should be further examined in wider and divergent contexts.

Using theory from psychology paired with a well-known theory of IL to develop a new theoretical framework is novel. The framework developed offers a new way of understanding the role of IL within the context of small business workplaces.

The presence of underground quarries in North France in close proximity to urbanized areas, imposes serious problems in terms of security of both people and constructions at one hand, and induces a strong constraint against planning and urban development on the other hand. The purpose of this paper is to provide a practical tool for the preliminary estimation of the stability of underground quarries.

In this paper, a numerical stability study of quarries, excavated in chalk of North France with or without joints, by the method of rooms and pillars, is presented. This integrates the data provided from site: mechanical properties of the chalk and geometric characteristics of the quarries (width of the pillar W, height of the pillar H and span between pillars L), as well as the orientation of the joints (α). Numerical parametric analysis is conducted using FLAC 3D. Factors of safety are computed from the numerical models. Then, a second-order regression technique is applied on these numerically obtained factors, to correlate new formulae.

As a result, user-friendly formulae for the calculation of factors of safety Fs (ex) are extrapolated. Besides, abacuses to determine the minimum permissible effective width of safe pillars are proposed.

By this, it becomes possible, knowing only few parameters about geometry and properties, to give a fast estimation of the stability state of any quarry in the region.

This study aims to investigate whether strategy pillars have a positive direct effect on organizational productivity performance (OPP) in the Indonesian HEI (Higher Education Institutions) research setting and, if so, whether the effect is mediated by a performance management system (PMS).

This study used quantitative research employing partial least square structural equation modeling (PLS-SEM) to test the hypotheses. A mediation model of the research framework was developed to investigate the mediating role of PMS.

Using a sample of 182 Indonesian HEI managers, the results indicate that strategy pillars have a positive effect on OPP. Further analysis shows that PMS partially mediates the strategy pillar–OPP relationship.

This study has limitations. Firstly, the sample size used was relatively small and this may raise the issue of generalization. Secondly, it used a Likert scale and therefore may raise the issue of judgment bias. Lastly, this study is context-specific for Indonesia and caution should be used when generalizing it to other countries.

To enhance the HEIs productivity performance, the HEI managers should develop strong strategy pillars for the purpose of effective strategy formulation and execution.

This study provides a model showing how to improve the HEIs productivity performance by employing strategy pillars and a PMS. The better the performance of the HEIs, the better the quality of life of society in the era of the knowledge economy.

Strategy pillars have rarely been researched. This study is therefore one of the few studies on strategy pillars. This study also provides new elements related to measuring strategy pillars, PMS and OPP in the context of HEIs in Indonesia as an emerging economy.