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This paper aims to investigate the morphology and tensile properties of SAC305 solder alloy under the influence of microwave hybrid heating (MHH) for soldering at different microwave parameters.

Si wafer was used as susceptor in MHH for solder reflow. Microwave operating power for medium and high ranging from 40 to 140 s reflow time was used to investigate their effect on the microstructure and strength of SAC305/Cu solder joints. The morphology and elemental composition of the intermetallic compound (IMC) joint were evaluated on the top surface and cross-sectional view.

IMC formation transformed from scallop-like to elongated scallop-like structure for medium operating power and scallop-like to planar-like structure for high operating power when exposed to longer reflow time. Compositional and phase analysis confirmed that the observed IMCs consist of Cu₆Sn₅, Cu₃Sn and Ag₃Sn. A thinner IMC layer was formed at medium operating power, 80 s (2.4 µm), and high operating power, 40 s (2.5 µm). The ultimate tensile strength at high operating power, 40 s (45.5 MPa), was 44.9% greater than that at medium operating power, 80 s (31.4 MPa).

Microwave parameters with the influence of Si wafer in MHH in soldering have been developed and optimized. A microwave temperature profile was established to select the appropriate parameter for solder reflow. For this MHH soldering method, the higher operating power and shorter reflow time are preferable.

To explore the challenges of worker ownership in complex and distributed collaborative production systems.

Review of emerging developments in the organization of economic production and conceptual exploration of their implications for the ownership regime, and for worker ownership.

Worker ownership research and advocacy usually take for granted what is to be owned: a factory or firm, exchanging on open markets. But this form of production, analyzed in the markets-hierarchy literature, is increasingly in question as more value is generated through flexible cross-boundary collaborations. As a result, the nature of ownership rights are contested from both within and without the business community.

This paper explores some implications of these developments on employee ownership as a practical ideal: what are the main possibilities for the evolution of “ownership” rights in collaborative processes?

Worker owners need to consider their relation to, and distribution of rights among, other collaborative partners, including knowledge contributors and interdependent stakeholders.

Implies a need to move beyond markets-hierarchies frameworks, in which concern is focused on the governance of firms, to building a set of mechanisms for the organization and governance of production networks.

Poses a set of problems for the worker ownership field emerging from the changing nature of production and organization.

This examine the impact of environmental, social and governance (ESG) performance on financial reporting quality (FRQ) before and during COVID-19 in the Egyptian market.

This study uses quarterly data from 2017 to 2021 to draw conclusions, with a sample consisting of 486 firm-year observations for 27 Egyptian companies listed on the Standard and Poor’s/Egyptian Stock Exchange ESG index. This study uses both firms’ ESG scores and the Beneish Model, an earnings detection model, as proxies for FRQ. COVID-19 effects on ESG performance and FRQ were examined by using Pearson’s correlation coefficient and two-stage least squares.

COVID-19 has a significant impact on the link between ESG and FRQ. This implies that corporations with high ESG performance are less likely to manipulate earnings (having a low M-score) and thus provide high FRQ during the COVID-19 pandemic. Moreover, there is a significant positive relationship between firm size, leverage and M-Score, indicating that large firms typically present a high FRQ.

The sample size and data availability are the main research limitations. Additionally, this study only considers the effects of firms’ ESG performance on FRQ during the COVID-19 pandemic. Thus, future research should consider other factors associated with investors’ corporate social responsibility (CSR).

This research has practical implications for market regulators seeking to establish a legislative framework and enhance guidance to mandate managers to provide ESG data and CSR reports appropriate for Egypt and other developing economies in times of crisis.

Promoting the adoption of ESG practices in business, particularly during crises, has the potential to effectively provide high-quality and reliable financial reporting required for investment.

This study aspires to address notable deficiencies in the pertinent literature concerning the relationship between ESG performance and FRQ during COVID-19. To the best of the authors’ knowledge, little is known about how ESG performance changes in response to pandemics in emerging markets. To address this gap, this study examines the effects of COVID-19 on the relationship between ESG performance and FRQ in Egyptian-listed firms from 2017 to 2021.

Although there are several often-used case research methods for teaching purposes, these cannot be used to conduct scientific research into business ethics, perhaps owing to criticism levelled against it. The precise aim of this work is to expound and argue for its use within the framework of scientific hypothetical-deductive methodology.

The opportunities offered by this methodological approach, both from an inductive (Eisenhardt, 1989; Dyer and Wilkins, 1991) and a deductive perspective (Yin, 1993; Carson et al., 2000), have been wasted, creating a need for scientific contributions within this area; hence, this study. It was carried on a theoretical approach of the use of single case applied to corporate management based on religion and spirituality inclusion.

The results obtained indicate that the single-case research method makes it possible to put forward alternative hypotheses to the dominant hypothesis, making contributions to the theory. Concretely, the scientific legitimacy of its use is justified by what it has been called “possibilistic hypothesis” for what it is not necessary to collect a large data or make an empiric research.

In the field of business ethics, these hypotheses (possibilistics) make alternatives stand out that widen the moral responsibility of decision-makers. It implies an open mind for decision-makers and rigorous arguments using just a single case. Reinforce and make them easier based on moral imagination improvement.

The decision process is complex, but in this rich method, the single-case study could permit establishing rigorous and robust decisions easily. The case study is not used widely for management, but this perspective could enrich and increase its use.

Empirical studies provide conflicting conclusions regarding the corporate social performance (CSP) of family firms. The purpose of this paper is to synthesize the existing empirical evidence and examine the potential role of research design and contextual factors.

A meta-analysis of existing empirical studies was performed to examine the role of sampling, measurement and contextual factors in explaining the different and often conflicting results of empirical studies in the family business literature.

The overall relationship between family firms and CSP is positive. The relationship between family firms and CSP is positive for private family firms but is negative for public family firms. The relationship between family firms and CSP is positive when family involvement includes both family ownership and management as opposed to only family ownership or family management. Private family firms care more and public family firms care less about the community, environment, and employees than private and public nonfamily firms. The relationship between family firms and CSP is stronger in institutional environments with weak labor and corporate governance regulatory frameworks.

The operationalization of both the family firm and CSP constructs significantly predicts the magnitude and direction of the relationship between family firms and CSP.

Family firms should become more skilled at measuring and disseminating information about the firm’s CSP. Family firms should work to improve public perceptions about the CSP of family firms.

Policy should encourage family firms to remain privately owned by the family. Policy should also incentivize the involvement of family owners in the management of family firms.

Although several literature reviews address the relationship between family firms and CSP, this is the first review to use the meta-analysis method. The authors contribute to the family business literature by analyzing how differences in study-, firm- and country-level factors can explain some of the variance in the results of the studies in the literature.

This study examines the relationships between the foreign entry mode (FEM) used by a company, its global corporate social responsibility (CSR) and the host country's local CSR environment in Spanish quoted firms. Additionally, it seeks to explore the moderating role of the host country's CSR in the relationship between firm's global CSR and FEM.

To test the proposed hypotheses, binary logistic regression is used with a sample of 418 foreign direct investment (FDI) operations between 2002 and 2008. This period is chosen with the aim of knowing what happened after the boom in Spanish investments abroad in the 1990s and the uncertainty of the early 2000s.

The results reveal firm patterns of behaviour regarding the FEM of companies and the two types of CSR according to the proposed hypotheses. Furthermore, it is found that the host country's local CSR may not only have a direct influence on the FEM decision but may also moderate the relationship between the firm's global CSR and firm's entry mode in a host country.

This is one of the first studies to propose as explanatory variables of FEM two types of CSR (firm's global CSR and host country's local CSR). This has been possible by the creation of an ad-hoc database with data from different information sources of FDI (Instituto Español de Comercio Exterior) and CSR [Eikon™ and AccountAbility National Corporate Responsibility Index (NCRI)].

Se examina las relaciones entre el modo de entrada en el exterior (MEE) de una empresa, su responsabilidad social corporativa (RSC) global y el entorno de RSC local del país de destino en empresas cotizadas en España. Además, analiza el papel moderador de la RSC del país de destino en la relación entre la RSC global de la empresa y el MEE.

Se utiliza la regresión logística binaria con una muestra de 418 operaciones de inversión directa exterior (IED) entre 2002–2008. Este período se elige para conocer qué sucedió durante el auge de las inversiones españolas en el exterior a principios de 2000.

Los resultados revelan patrones de comportamiento en relación al MEE de las empresas y los dos tipos de RSC según las hipótesis propuestas. Además, se encuentra que la RSC local del país de destino puede también moderar la relación entre la RSC global de la empresa y el MEE.

Este es uno de los primeros estudios en proponer como variables explicativas del MEE, dos tipos de RSC (RSC global de la empresa y RSC local del país de destino), gracias a la creación de una base de datos ad-hoc con datos de diferentes fuentes de información de IED (ICEX) y RSC (Eikon ™ y AccountAbility NCRI).

The purpose of this paper is to suggest two main objectives: to analyze if the size of the company is determined by the use of external legal and human resources (HR) advice; and to analyze if the size of the family business is determined by the use of these two same types of external advice.

The assessment is developed (2,013 firms, the Spanish industrial sector) by using descriptive statistics to compare the features of the different types of firms in the sample: family and non-family ones. This is completed with a test of equality of means and using econometric models.

Regarding legal advice, results show that as far as legal matters are concerned, when family businesses make greater use of this type of advice, they are smaller. This is a remarkable and interesting result because it differs from non-family firms, in which the use of this type of advice is positively related with size. Regarding the use of HR advice, while it remains significant in general cases with a positive result, this is not the same for family firms.

The use of advising in family firms is seldom dealt with in the literature, despite its helpfulness for family firm managers. There is gap in this field and a great deal of interesting research remains to be developed, because the authors consider that factors determining the use of advice in family and non-family firms are different.

El presente documento propone dos objetivos principales: (1) analizar si el tamaño de la empresa está relacionado con el uso de asesoramiento externo tanto jurídico como de recursos humanos. (2) examinar si para el caso de la empresa familiar su tamaño está relacionado por el uso de estos dos mismos tipos de asesoramiento externo.

El análisis se desarrolló (2.013 empresas, el sector industrial español) utilizando técnicas de la estadística descriptiva para comparar las características de los diferentes tipos de empresas de la muestra: familiares y no familiares queridos. Esto se completa con una prueba de la igualdad de medios y el uso de modelos econométricos.

En cuanto a asesoramiento jurídico, los resultados muestran que, en lo que se refiere a asuntos legales, las empresas familiares hacen un mayor uso de este tipo de consejos a medida que son más pequeñas. Este es un resultado notable e interesante, ya que se diferencia de las no familiares, en las que el uso de este tipo de asesoramiento se relaciona positivamente con el tamaño. Respecto al uso de asesoramiento de recursos humanos, mientras que sigue siendo significativa en los casos generales con un resultado positivo, este no es el mismo para las empresas familiares.

El uso de asesoramiento en las empresas familiares rara vez se aborda en la literatura, a pesar de su utilidad para los directivos de este tipo de empresas. Hay un vacío en este campo y una gran cantidad de investigación interesante que queda por desarrollar, teniendo en cuenta sobre todo, que los factores que determinan el uso de asesoramiento en las empresas familiares y no familiares no son los mismos.

The purpose of this paper is to present a comparative analysis concerning the influence of eddy currents on the distribution of the magnetic flux density in the laminated anisotropic structures.

The influence of the magnetic flux normal to the lamination surface is particularly analysed. Several models containing internal air gaps and overlapping are tested. For every structure, the eddy currents are first taken into account and then, they are neglected. At last, the 3D simulation of the anisotropic conductivity permits to analyse separately the longitudinal and normal flux in the structure and the eddy currents induced by those fluxes.

The study leads to a more realistic numerical model with conducting laminations. The results show that the normal flux does not turn at once on lamination. The normal and longitudinal fluxes induce eddy currents which modify the flux distribution in the laminated structure.

The results of the presented simulations make it possible to elaborate a more realistic numerical model of homogenized characteristics taking into account eddy currents.

The eddy currents induced by the fluxes modifies the field distribution in the structure and should be taken into account. The internal air‐gaps higher than 0.1 mm have an influence on the field distribution; the isolation between the laminations of 0.01 mm has a smaller but not negligible effect on the magnetic flux. The direction of the normal flux from one sheet to another one does not change immediately after the entrance of the lamination, the transition is progressive.

This study assesses the prevalence of accidental falls in Thailand's older adult population and the contingent influences surrounding this prevalence.

Data were drawn from the Cross-Sectional National Surveys of Older Persons in Thailand, pooling of four survey datasets which took place in 2007, 2011, 2014 and 2017. Stratified two-stage sampling was employed. Interviews were conducted with sample sizes of 11,370, 11,061, 13,775 and 12,457 senior citizens, aged 60 and above, in the respective survey years. Further investigation was conducted on subjects who reported to be of good health and without any disability, yet experienced accidental falls. The prevalence of accidental falls was examined, and variable aspects concerning fall risk were assessed with probability-weighted multiple logistic regression.

The average prevalence of accidental falls from the four surveys was 4.7%. Significant risk factors identified were advanced age, being female, living in a rural residence, having worked in the previous 7 days, lack of/excessive exercise, alcohol consumption, smoking and having an outdoor lavatory.

Accidental falls tend to increase among community-dwelling seniors aged 60 and above. Falls increase with age and are more common among the women in that demographic. Findings suggest the need for government and local agencies to consider tailoring some public health approaches to the prevention of accidental falls. This study also highlights the necessity of proper work environment maintenance to prevent these falls.

With the development of 3D printing or additive manufacturing (AM), curved layer fused deposition modeling (CLFDM) has been researched to cope with the flat layer AM inherited problems, such as stair-step error, anisotropy and the time-cost and material-cost problems from the supporting structures. As one type of CLFDM, cylindrical slicing has obtained some research attention. However, it can only deal with rotationally symmetrical parts with a circular slicing layer, limiting its application. This paper aims to propose a ray-based slicing method to increase the inter-layer strength of flat layer-based AM parts to deal with more general revolving parts.

Specifically, the detailed algorithm and implementation steps are given with several examples to enable readers to understand it better. The combination of ray-based slicing and helical path planning has been proposed to consider the nonuniform path spacing between the adjacent paths in the same curved layer. A brief introduction of the printing system is given, mainly including a 3D printer and the graphical user interface.

The preliminary experiments are successfully conducted to verify the feasibility and versatility of the proposed and improved slicing method for the revolving thin-wall parts based on a rotary 3D printer.

This research is early-stage work, and the authors are intended to explore the process and show the initial feasibility of ray-based slicing for revolving thin-wall parts using a rotary 3D printer. In general, this research provides a novel and feasible slicing method for multiaxis rotary 3D printers, making manufacturing revolving thin-wall and complex parts possible.