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The purpose of this study is to investigate the thermoforming process of 3D-printed parts made from polylactic acid (PLA) and explore its application in producing wrist-hand orthoses. These orthoses were 3D printed flat, heated and molded to fit the patient’s hand. The advantages of such an approach include reduced production time and cost.

The study used both experimental and numerical methods to analyze the thermoforming process of PLA parts. Thermal and mechanical characteristics were determined at different temperatures and infill densities. An equivalent material model that considers infill within a print is proposed. Its practical use was proven using a coupled finite-element analysis model. The simulation strategy enabled a comparative analysis of the thermoforming behavior of orthoses with two designs by considering the combined impact of natural convection cooling and imposed structural loads.

The experimental results indicated that at 27°C and 35°C, the tensile specimens exhibited brittle failure irrespective of the infill density, whereas ductile behavior was observed at 45°C, 50°C and 55°C. The thermal conductivity of the material was found to be linearly related to the temperature of the specimen. Orthoses with circular open pockets required more time to complete the thermoforming process than those with hexagonal pockets. Hexagonal cutouts have a lower peak stress owing to the reduced reaction forces, resulting in a smoother thermoforming process.

This study contributes to the existing literature by specifically focusing on the thermoforming process of 3D-printed parts made from PLA. Experimental tests were conducted to gather thermal and mechanical data on specimens with two infill densities, and a finite-element model was developed to address the thermoforming process. These findings were applied to a comparative analysis of 3D-printed thermoformed wrist-hand orthoses that included open pockets with different designs, demonstrating the practical implications of this study’s outcomes.

Porosity is a commonly analyzed defect in the laser-based additive manufacturing processes owing to the enormous thermal gradient caused by repeated melting and solidification. Currently, the porosity estimation is limited to powder bed fusion. The porosity estimation needs to be explored in the laser melting deposition (LMD) process, particularly analytical models that provide cost- and time-effective solutions compared to finite element analysis. For this purpose, this study aims to formulate two mathematical models for deposited layer dimensions and corresponding porosity in the LMD process.

In this study, analytical models have been proposed. Initially, deposited layer dimensions, including layer height, width and depth, were calculated based on the operating parameters. These outputs were introduced in the second model to estimate the part porosity. The models were validated with experimental data for Ti6Al4V depositions on Ti6Al4V substrate. A calibration curve (CC) was also developed for Ti6Al4V material and characterized using X-ray computed tomography. The models were also validated with the experimental results adopted from literature. The validated models were linked with the deep neural network (DNN) for its training and testing using a total of 6,703 computations with 1,500 iterations. Here, laser power, laser scanning speed and powder feeding rate were selected inputs, whereas porosity was set as an output.

The computations indicate that owing to the simultaneous inclusion of powder particulates, the powder elements use a substantial percentage of the laser beam energy for their melting, resulting in laser beam energy attenuation and reducing thermal value at the substrate. The primary operating parameters are directly correlated with the number of layers and total height in CC. Through X-ray computed tomography analyses, the number of layers showed a straightforward correlation with mean sphericity, while a converse relation was identified with the number, mean volume and mean diameter of pores. DNN and analytical models showed 2%–3% and 7%–9% mean absolute deviations, respectively, compared to the experimental results.

This research provides a unique solution for LMD porosity estimation by linking the developed analytical computational models with artificial neural networking. The presented framework predicts the porosity in the LMD-ed parts efficiently.

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.

Quality 4.0 is being presented as the new stage of quality development. However, its overlying concept and rationale are still hard to define. To better understand what different authors and studies advocate being Quality 4.0, a systematic literature review was undertaken on the topic. This paper presents the results of such review, providing some avenues for further research on quality management.

The documents for the systematic literature review have been searched on the Scopus database, using the search equation: [TITLE-ABS-KEY (“Quality 4.0”) OR TITLE-ABS-KEY (Quality Management” AND (“Industry 4.0” OR “Fourth Industr*” OR i4.0))]. Documents were filtered by language and by type. Of the 367 documents identified, 146 were submitted to exploratory content analysis.

The analyzed documents essentially provide theoretical discussions on what Quality 4.0 is or should be. Five categories have emerged from the content analysis undertaken: Industry 4.0 and the Rise of a New Approach to Quality; Motivations, Readiness Factors and Barriers to a Quality 4.0 Approach; Digital Quality Management Systems; Combination of Quality Tools and Lean Methodologies and Quality 4.0 Professionals.

It was hard to find studies reporting how quality is actually being managed in organizations that already operate in the Industry 4.0 paradigm. Answers could not be found to questions regarding actual practices, methodologies and tools being used in Quality 4.0 approaches. However, the research undertaken allowed to identify in the literature different ways of conceptualizing and analyzing Quality 4.0, opening up avenues for further research on quality management in the Industry 4.0 era.

This paper offers a broad look at how quality management is changing in response to the affirmation of the Industry 4.0 paradigm.

For corporate communications, it is crucial to know how news media outlets report and frame the sociopolitical activities of multinational corporations (MNCs), including their corporate diplomacy, that affect perceptions of their legitimacy. Therefore, this study aims to identify how local news media frame corporate diplomacy in a host country and, in turn, benefit the media legitimacy of MNCs.

To identify media frames in the host country, a quantitative content analysis involving factor and cluster analyses of 385 articles published in newspapers in the United Arab Emirates from 2014 to 2019 addressing the corporate diplomacy of large European MNCs operating in the country was conducted.

This study identified three media frames, two of which establish moral and pragmatic media legitimacy. Results suggest that media legitimacy grows when news media emphasise institutional relationships between MNCs and local, established organisations and corporate diplomacy's benefits for society.

Findings provide insights into how corporate communications can contribute to legitimacy building by emphasising corporations' relationships with institutional actors in host countries and the benefits of corporate activities for local communities.

To the best of the authors’ knowledge, this study was the first in corporate communications to empirically investigate news media's role in corporate diplomacy and how media frames contribute to the media legitimacy of MNCs at the moral, pragmatic, regulative and cognitive levels.

This study aims to investigate the digital entrepreneurial intentions of Albanian youth, identify the obstacles they face in starting digital businesses and examine their preferences regarding the types of businesses they aspire to establish. The Theory of Planned Behavior (TPB) is used as a framework to analyze these factors.

Primary data were collected via questionnaires distributed in public and private universities. In a sample of 325 students, Structural Equation Modeling with Confirmatory Factor Analysis, path analysis and machine learning-based text analysis were used.

This study reveals significant impacts of innovativeness, attitude towards entrepreneurship, subjective norms, perceived behavioral control and self-efficacy on digital entrepreneurial intentions among Albanian students. Additionally, text mining highlights a strong preference for digital entrepreneurship.

The theoretical contributions of this study include applying Structural Equation Modeling to reveal insights into the impact of entrepreneurial factors and obstacles. The findings can inform policymakers and educators in designing targeted interventions to support student entrepreneurship. Meanwhile, the limitations of this study encompass a small sample size, lack of time series and panel data and the absence of an evaluation of the impact of education system practices, along with the need to investigate the effects of young population emigration from Albania to the EU.

This research contributes to the understanding of digital entrepreneurial intentions and behavior by using TPB in the Albanian context, offering access to a diverse dataset from Albanian universities, testing the direct impact of innovativeness on entrepreneurial behavior and pioneering the use of machine learning techniques for text analysis. Thus, it provides novel insights into the entrepreneurial landscape in Albania. In addition, this work can drive initiatives to support student entrepreneurship and bridge the gap between academia and industry in Albania.