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This study aims to investigate the tensile strength and compressive behaviour of two thermoplastic polyurethane (TPU) filaments produced via material extrusion (ME): TPU 95A and Reciflex (recycled).

Tensile strength and compressive behaviour are assessed. The influence of extrusion temperature and infill pattern on these properties is examined, supported by thermal characterization, surface morphology analyses and a comprehensive comparison with existing literature. An analytical method is presented for estimating the solid ratio of ME parts, using an ellipse model to describe the material bead geometry.

Reciflex is generally stiffer than TPU 95A in both tensile and compressive tests. Specimens loaded orthogonally in compression tests exhibited stiffer behaviour than those loaded parallelly, and higher tensile properties were typically observed when material beads were deposited parallel to the load direction. Unlike TPU 95A, Reciflex is sensitive to extrusion temperature variations.

By comparing recycled and virgin TPU filaments, this research addresses waste management concerns and advocates for environmentally sustainable production practices in the broadly used filament/based ME technique.

This study provides an extensive comparison of computed values with existing literature, offering insights into how different materials may behave under similar processing conditions. Given ongoing challenges in controlling melt flow during extrusion, these results may offer insights for optimizing the production of ME parts made with thermoplastic elastomers.

The aim of the paper is to process clients’ online reviews of 20 spa locations in the Slovak Republic in the form of a case study. The purpose is to identify and specify the shortcomings of Slovak spa resorts as well as the needs and preferences of their clientele.

To obtain data, Google text reviews were scraped using the Instant Data Scraper. The text mining approach was used for the analysis of 5,670 reviews (using the RapidMiner Studio and Atlas.ti tools).

The performed sentiment analysis of the reviews has determined that 4,807 of the reviews were positive, 476 were neutral and 387 were of negative sentiment. The subsequently processed word list states the most frequently mentioned nouns and adjectives. Detailed opinion mining identifies the areas/phrases with the most frequent occurrence of the negative sentiment in their reviews.

The stated results are important from the perspective of service quality management in order to improve the satisfaction of spa customers. Sentiment analysis of Google Maps reviews for the target clientele remains unexplored and represents a novel area of study.

This research centres on how digital technologies are revolutionizing agriculture, affording farmers improved access to information, crop forecasts, markets and innovations, in addition to facilitating training and other benefits. The purpose of this investigation is to examine how technologies used in the Agro 4.0 industry facilitate agricultural and livestock practices.

A thorough examination of the existing literature on this subject was conducted, encompassing articles published between 2013 and 2023 that have been catalogued in Scopus and the Web of Science.

The analysis of these studies reveals the growing significance of innovations such as artificial intelligence, blockchain, precision agriculture, the Internet of Things (IoT) and robotics in the transformation of agriculture and livestock farming. The implementation of these technologies is occurring across various sectors of agricultural production, including livestock production, shrimp farming, vertical farming, supply chains, irrigation, grain inspection, the dairy sector and smart farms. The impacts identified include improvements in productivity, intelligent analysis systems, operational efficiency, transparency and reliability, management per square metre, optimization, environmental sustainability, animal welfare, enhancement of food security and risk reduction.

Therefore, the contributions of technologies are associated with data-based decision-making, digital skills to maximize agribusiness performance, digital transformation in the field and competitiveness in the global market.

This study aims to identify the challenges faced by taxpayers in adopting electronic invoicing for value-added tax (VAT) collection and develop a framework for addressing these challenges based on their interrelationships within a developing country.

To establish a practical framework, a comprehensive literature review was conducted. The extracted factors were then presented to a panel of experts for validation or modification. Subsequently, this study employed a multi-criteria model based on DEMATEL and interval neutrosophic value set (INVS) to assist decision-makers in evaluating taxpayer challenges and identifying their interdependencies. This research adopts a mixed-methods approach, combining library research, expert interviews/consultations (qualitative) and a survey (quantitative).

The study suggests that taxpayer challenges can be categorized into six primary factors: distrust and security concerns, technical challenges, cost considerations, regulatory compliance challenges, cultural/demographic factors and lack of awareness. Key findings reveal that lack of awareness (X6) and cultural/demographic factors (X5) emerged as the most critical factors in terms of both importance and influence on other factors.

This study offers a more realistic understanding of cause-and-effect relationships, ultimately leading to more informed decision-making regarding e-invoicing adoption. The findings provide valuable insights for policymakers, guiding them towards effective practical implications.

This study differentiates itself from previous research by not only prioritizing factors influencing taxpayer e-invoicing adoption but also by examining the causal relationships between these factors. Unlike prior studies, this research has delved into the interdependencies among the prerequisite variables of e-invoicing adoption for VAT in a developing country. Moreover, to the best of our knowledge, no existing research has employed neutrosophic DEMATEL to address the uncertainty inherent in identifying the interrelationships among factors affecting e-invoicing adoption by taxpayers.

The adoption of proper handwashing behaviour among food handlers could significantly reduce food safety risks and contribute to better public health outcomes, aligning with Sustainable Development Goals (SDG). Training alone may not be adequate to improve food safety behaviour. Hence, the purpose of this paper is to conduct a needs assessment to identify the important variables that could enhance handwashing behaviour among school food handlers.

Using an extended Health Action Model (HAM) as a framework, a survey and direct observation were conducted on a total of 211 food handlers from schools in Klang Valley, Malaysia. The food handlers were assessed on their handwashing knowledge, belief, norm, motivation, habit strength, behavioural intention and behaviour. Data analysis was carried out using partial least squares-structural equation modelling (PLS-SEM) software (v3.0), followed by the importance performance matrix analysis (IPMA).

Findings revealed that norm and knowledge significantly influenced belief, which ultimately affects the food handlers’ intention to perform handwashing practices (p = 0.001). The IPMA revealed self-efficacy as a priority variable for improving handwashing behaviour.

The study identifies key factors to prioritise for improving handwashing behaviour among school food handlers. This will aid in creating targeted food safety programmes with tailored messages for the intended audience.

Although the use of theoretical framework to predict safe food handling behaviours has received considerable attention in literature, most researchers utilise self-report approach. This paper is the first to use actual observed handwashing behavioural data to model an extended HAM.

• (1)

  Needs assessment using an extended HAM.

• (2)

  Prioritising self-efficacy can improve handwashing practices.

• (3)

  Norm, knowledge and belief influence food handlers’ intention to perform handwashing.

• (4)

  Having the right intention may not necessarily transform into behaviour.

Needs assessment using an extended HAM.

Prioritising self-efficacy can improve handwashing practices.

Norm, knowledge and belief influence food handlers’ intention to perform handwashing.

Having the right intention may not necessarily transform into behaviour.

The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such technology becomes increasingly evident as citizens demand greater transparency and engagement between them and governing institutions.

Utilising a longitudinal case study methodology, the research focusses on Turin’s Integrated Popular Financial Report (IPFR) as a lens through which to evaluate the broader implications of digital transformation on governmental transparency and operational efficiency.

Digital tools, notably sentiment analysis, offer promising avenues for enhancing governmental efficacy and citizenry participation. However, persistent challenges highlight the inadequacy of traditional, inflexible reporting structures to cater to dynamic informational demands.

Embracing digital tools is an imperative for contemporary public administrators, promoting streamlined communication and dismantling bureaucratic obstructions, all while catering to the evolving demands of an informed citizenry.

Different from previous studies that primarily emphasised technology’s role within budgeting, this research uniquely positions itself by spotlighting the transformative implications of digital tools during the reporting phase. It champions the profound value of fostering bottom-up dialogues, heralding a paradigmatic shift towards co-creative public management dynamics.

In response to strict regulations, high customer pressure, climate change and scarcity of natural resources, manufacturers have reassessed their operation and performance strategies to balance the sustainability and competitiveness needed to pursue a long-term competitive advantage toward an endurable business. The purpose of this paper is to fill the gap between lean and sustainability, analyzing the sustainable lean manufacturing (SLM) effect on performance in the Brazilian automotive sector.

This study divided the performance into Triple Bottom Line (TBL) drivers: Economic, Social and Environmental, and developed six hypotheses for assessing the multidimensional performance of SLM organizations. Empirical data was collected with 127 usable responses, and the models were tested using partial least squares structural equations modeling. The results of this study are valid and adequate models and revealed that environmental, operational and social performance are significantly improved through SLM adoption in Brazilian automotive studies. In addition, analyze the interaction among the TBL’s drivers.

The results revealed positive and direct improvements in economic, social and environmental performance enhanced LM adoption. In addition, the results obtained in this study reveal that social drivers are more sensitive to prejudice due to simultaneous other driver improvements overlapping the workforce.

These findings are beneficial for company leaders and researchers working to improve the organization’s performance in these drivers, especially within companies in developing countries. These results explored different aspects of performance evaluation supporting a holistic view of the organization toward sustainability performance. Also explored different regulations and incentives for automotive companies that comply with specific sustainable goals.

New Zealand (NZ) has committed to achieving net-zero carbon emissions by 2050, with the refurbishment of existing buildings and infrastructure playing a crucial role in this endeavour. This research aims to evaluate current zero-carbon refurbishment (ZCR) practices and collect expert perspectives to improve these practices across the country.

Employing a qualitative approach, this study involves semi-structured interviews with key stakeholders, including construction managers, engineers, cost managers, quantity surveyors and sustainability experts. It also includes an analysis of industry documents to enrich the findings.

The research highlights effective strategies and tools currently used for achieving ZCR, with a focus on carbon assessment and life cycle costing techniques. Key challenges identified include the need for accurate building data, access to consistent and reliable carbon data sources, standardised methodologies for carbon assessment, specialist involvement and enhanced collaboration and integration. Based on these insights, the study offers practical recommendations to facilitate informed decision-making and help stakeholders select cost-effective ZCR options, thereby fostering sustainable practices in NZ and potentially influencing global standards.

This study provides valuable insights into the practical aspects and critical considerations necessary for successful ZCR projects. By fostering a deeper understanding of these elements, it assists in making informed decisions that advance sustainable practices in the refurbishment sector.

In our world, nearly nine million people die every year from hunger, losing one person to hunger every few seconds. Ethiopia is among the leading countries in the total number of people facing hunger. Several actions have been taken to achieve food security globally and at the household level. However, the problem of food insecurity is still high in many parts of the world. Why are we failing to achieve food security? And where should we start? This study aims to answer these main questions.

Relevant quantitative and qualitative data were duly used to describe food insecurity and associated climate factors globally and nationally. For this, PRISMA review methodology was used to help the systematic review. More than 90 relevant empirical and theoretical literature in the field were reviewed in an integrated way with practical evidence from Ethiopia. Governmental technical reports, NGOs reviews and other relevant empirical data referring to Ethiopia are thematically analyzed.

The subjectivity, dynamism and complexity of the concept of food security are found to be some of the issues challenging the practice of achieving food security. The unresolved issues in the combination and interaction of the four pillars of food security (food availability, access to food, food utilization and stability) are affecting its measurement. In this study, it is emphasized that food insecurity in rural and urban areas should be treated differently, as food insecurity in rural areas is directly related to food production which depends on rainfall patterns. In rural Ethiopia, rainfall variability was among the main causes of food insecurity. More importantly, it is indicated that rainfall variability does not affect all pillars of food security equally; its effect is more pronounced on food availability and stability aspects. Deconstructing the concept of food security to make it more pragmatic, and understanding the factors behind the rainfall variability should be the starting tasks in achieving food security. Further, even though food aid is preferred to react to transitory food insecurity, focusing on long-lasting preventive measures that address the root causes of the recurring food insecurity in rural areas of Ethiopia would be an effective way of addressing the problem.

Policy makers and other governmental and humanitarian agencies working on food security can make an evidence-based decision, shape policies and programs if they have clear information about the features of food insecurity, the nature of rainfall variability and critiques of the reacting mechanisms to food insecurity. Shortages of food in some place and food price crises in the other places have been both referring to food insecurity. This makes the understanding of food security situations more difficult to explain and communicate.

This study primarily clarifies the conceptual complexity surrounding food security as it currently exists. Further, it provides a comprehensive and quantitative description of the state of global to national food security, along with the associated variability of rainfall patterns that are related to it. It also provides a brief overview of the intervention mechanisms for addressing food security, with a specific focus on Ethiopia. This study has set a clear demarcation to assess food security in rural and urban areas.

To characterize the consulting services provided by accountants to owner-managers of small businesses (OMSBs) in Brazil, addressing a significant gap in existing research.

A qualitative approach was employed, conducting 23 semi-structured interviews with OMSBs and specialists, analyzed using grounded theory techniques from an interpretivist perspective.

The study identifies three categories of accounting consultancy: tools, advisory and training. Accountant-consultants act as integrators, bridging diverse knowledge domains for less professionally managed businesses and connecting various resources or advisory professionals for more structured ones. Preparation in multiple areas, especially management, is considered crucial, alongside fostering trust and using clear, simple language. Collective consultancy and specialization in specific segments are suggested as mechanisms to ensure the economic viability of providing these services.

The study provides insights into the nature of accounting consultancy for small businesses in Brazil but may not capture the full spectrum of practices across different regions or industries. Future research could explore these variations for a more comprehensive understanding.

This study addresses a significant gap in the literature by providing a detailed understanding of the consulting services offered by accountants to small businesses in Brazil, offering practical insights for both professionals and policymakers aiming to support this vital sector of the economy.