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This paper analyzes the design of a force‐based impedance control for a haptic interface system characterized by a parallel kinematics. By exploiting the features of parallel mechanisms, which perform better than the serial ones in terms of dynamic performance, stiffness and position accuracy, and by implementing a closed‐loop force control, the transparency of a haptic master system and the fidelity of resultant force feedback can be consistently improved. Issues for design and control as well as aspects of performance evaluation of haptic interfaces are treated within the paper and some results of the experimental characterization of a haptic interface are presented.

Product returns information gives firms an opportunity for continuous strategic adaptation by allowing them to understand the reasons for product returns, learning from them and improving their products and processes accordingly. By applying the Dynamic Capabilities (DCs) view in the context of closed-loop supply chains (CLSC), this study explores how firms can continuously learn from product returns information.

This study adopts a qualitative Delphi study-inspired approach. Experts from industry and academia are interviewed in two interview rounds. First round of interviews are based on extant research, while the second round allows the experts to elaborate and correct the results.

This study culminates into a conceptual model for incremental learning from product returns information. The results indicate incremental learning from product returns can potentially lead to a competitive advantage. Additionally, the authors identify the sources of information, capabilities along with their microfoundations and the manifestations of product return information. Three propositions are formulated embedding the findings in DC theory.

This study supports extant literature in confirming the value of product returns information and opens concrete avenues for research by providing several propositions.

This research elucidates the practices, processes and resources required for firms to utilize product returns information for continuous strategic adaptation. Practitioners can use these results while implementing continuous learning practices in their organizations.

This study presents the first systematic framework for incremental learning from product returns information. The authors apply the DC framework to a new functional domain, namely CLSC management and product returns management. Furthermore, the authors offer a concrete example of how organizational learning and DC intersect, thus advancing DC theoretical knowledge.

This chapter takes an overview look at open digital infrastructures for financial services: what they are, why they are important for digital financial landscape, and thus why the central banks might need to take an active role to promote them. This chapter also reviews some concrete examples of open digital infrastructures in various jurisdictions to give some context.

Increased economic development in emerging economies has spurred the growth of “fast fashion” and this in turn has led to not only an opportunity for recycling activity but also a need to do so from a sustainability perspective. The purpose of this paper is to consider the emergence of such recycling activity in a developing economy.

A process flow approach guides identification of stakeholders and an analysis of reverse supply chain structure and processes. An adapted and extended theory of planned behaviour (TPB) model is employed to explore recycling behaviour at the household level.

The authors find rather haphazard garment recycling channels in Delhi NCR. In particular product acquisition processes are characterised by poor value appropriation and provide a limited service to households. This is supported by the householder survey that finds poor satisfaction levels with most recycling channels. PLS path modelling tested hypotheses that each of the four constructs (attitudes, subjective norm, perceived control and sense of duty) are significant determinants of “intention to plan to recycle”. Having tested for various possible meditating effects, sense of duty was found to act as a precursor to attitude. In this model all other constructs were significant determinants of intention to recycle garments. Thus the study highlights the role of “sense of duty” in attitude formation, a key determinant of intention to recycle garments. This highlights the importance of adherence to sustainable practices and the need for associated governance and regulation. Subjective norm points to the impact of a range of people, including experts. While perceived control points to difficulties encountered both from a self-efficacy and external (opportunity) perspectives.

The findings suggest that reverse supply chain design should address the limitations of the product acquisition process (especially poor value appropriation and limited collection services) and respond to household motivational factors and perceived difficulties.

The study considers the impact of the garment product lifecycle on household behaviour. In this context the adapted TPB model addressed the role of conscious planning. The model is extended to include sense of duty, this contributes to emerging work in this field.

Adaptability is an inherent quality in building circularity, as adaptability can physically facilitate the reversibility of materials in a closed-reversible chain, also called “loops”. Nevertheless, positioning adaptability in circularity-oriented models could overlook some of the contextual considerations that contribute to the utility for the built environment. This paper reconceptualises building adaptability to incorporate circularity, in order to facilitate for the resource loops whilst preserving the long-lasting functionality in buildings.

An integrative literature review on adaptability and circularity of buildings was conducted using systematic search approach. From the initial database of 4631 publications, 104 publications were included for the final analysis. A comparative analysis of definitions and determinants of both concepts was conducted to reconceptualise circular building adaptability.

The findings of the literature study show that incorporating circularity and adaptability is possible through 10 design and operation determinants, namely configuration flexibility, product dismantlability, asset multi-usability, design regularity, functional convertibility, material reversibility, building maintainability, resource recovery, volume scalability, and asset refit-ability. The study concludes that considering the defined determinants in a holistic manner could simultaneously facilitate: building resilience to contextual changes, creation of asset value, and elimination of waste generation.

This paper expands the relevant bodies of literature by providing a novel way of perceiving building adaptability, incorporating circularity. The practical value of this paper lies in the discussion of potential strategies that can be proactively or reactively employed to operationalise circular building adaptability.

International Financial Reporting Standard (IFRS) 15 required credit card rewards programmes (CCRPs) to reconsider their accounting practices. While Brink and Steenkamp (2023a, 2023b) developed a theoretical accounting model for CCRP transactions after the effective date of IFRS 15, this model should be validated and finalised as an accounting framework. Thus, the purpose of the present paper was to examine the validity of Brink and Steenkamp’s (2023b) model by interviewing CCRP managers and obtaining the opinions of experts in the field, and then develop a framework for accounting for CCRP transactions after the effective date of IFRS 15.

A qualitative exploratory approach within an interpretive paradigm was applied. Fifteen semi-structured interviews were conducted with South African CCRP managers, after which the Delphi technique (with 22 experts) was used. All data collected were analysed using thematic analysis, after which the CCRP accounting framework was finalised.

The study confirmed parts of the theoretical model, updated the model for what was evident in practice (e.g., not identifying interest as a relevant revenue stream, not differentiating between an open-loop and closed-loop structure and not including interest in the interchange fee) and improved the model by including alternative accounting treatments and additional guidance (e.g., to determine how the CCRP transaction should be viewed and to determine the value of award credits without an observable value).

The CCRP accounting framework provides practical guidelines for CCRP accounting and will assist managers of CCRPs in their decision-making processes and the application of judgement.

The study developed a CCRP accounting framework embedded in a decision tree and included all possible alternatives for accounting for CCRP transactions, which is a novel contribution to the field.

The purpose of this paper is to improve the tracking performance of the carrier phase lock loop (PLL) in the strapdown inertial navigation system/global positioning system (SINS/GPS) integrated system with an innovative scheme of ultra‐tight integration.

First, providing the Doppler frequency for PLL using SINS velocity could enlarge the loop equivalent bandwidth and reduce the dynamic effect on the carrier loop. Meanwhile, lowering the filter bandwidth could increase the immunity to noise. Second, the relationships between the PLL and SINS errors have been analyzed, and then the PLL error model is established to eliminate the correlation between the pseudo‐range‐rate error and SINS velocity error. Third, the carrier frequency is regulated to improve the tracking accuracy, according to the error estimations of Kalman filter.

The innovative ultra‐tightly integrated system could not only enhance the anti‐jamming capability and the dynamic tracking performance of the tracking loops, but also improve the pseudo‐range‐rate measurements accuracy for the integrated filter.

This paper provides further study on the method of enhancing the carrier‐tracking performance and improving the integration mode in the ultra‐tightly integrated system based on the software‐defined GPS receiver.

The purpose of this paper is to explore the possibility of effectively enforcing the Anti‐money Laundering and Counter Terrorism Financing (AMLCTF) Act compliance on prepaid card small and medium enterprises (SMEs). Currently, certain types of prepaid cards providers are exempt from compliance. This paper looks at this situation bearing in mind the necessity of keeping regulation manageable for SMEs.

The paper adopts the case study approach facilitated by an online search of different prepaid card vendors. Using this as a basis, a feasibility analysis of the AMLCTF Act is conducted for prepaid card SMEs.

It is found that not all regulation compliance requirements are applicable to SMEs. Regulation enforcement without considering the capabilities of the regulated entities will only increase avoidance. It is also found that the AMLCTF Act does not effectively address the issue of prepaid cards' vulnerability to money laundering and terrorism financing (ML/TF) illustrated by exclusion of prepaid cards that cannot be used to withdraw money from the compliance. Given that there are records of such cards been exploited for illegal trading, Australian Transactions Reports Analysis Centre appears not to be up to date with the ongoing trend in ML/TF around the world.

Limitations of case study research methodology apply. Also, the prepaid card vendor information is based on an online search of their web sites and did not involve in‐person interactions to gather the information.

This is the first paper in anti‐money laundering literature that has considered SMEs and attempted to look into the AMLCTF Act compliance requirements' applicability for them. It is believed that the case study can facilitate further research related to regulation enforcement issues for SMEs.

The purpose of this paper is to evaluate three categories of four-degrees of freedom (4-DOFs) upper limb rehabilitation exoskeleton mechanisms from the perspective of relative movement offsets between the upper limb and the exoskeleton, so as to provide reference for the selection of exoskeleton mechanism configurations.

According to the configuration synthesis and optimum principles of 4-DOFs upper limb exoskeleton mechanisms, three categories of exoskeletons compatible with upper limb were proposed. From the perspective of human exoskeleton closed chain, through reasonable decomposition and kinematic characteristics analysis of passive connective joints, the kinematic equations of three categories exoskeletons were established and inverse position solution method were addressed. Subsequently, three indexes, which can represent the relative movement offsets of human–exoskeleton were defined.

Based on the presented position solution and evaluation indexes, the joint displacements and relative movement offsets of the three exoskeletons during eating movement were compared, on which the kinematic characteristics were investigated. The results indicated that the second category of exoskeleton was more suitable for upper limb rehabilitation than the other two categories.

This paper has a certain reference value for the selection of the 4-DOFs upper extremity rehabilitation exoskeleton mechanism configurations. The selected exoskeleton can ensure the safety and comfort of stroke patients with upper limb dyskinesia during rehabilitation training.

Optimizing an electromechanical device often requires a significant number of evaluations of the winding inductance. In order to reduce drastically the computing costs associated with the calculation of inductances, the purpose of this paper is to propose a semi-analytical toolbox to calculate inductances in any winding made of axial and azimuthal wires and lying in the air.

First, this paper presents a typical rectangular, spiral winding and the way its geometry is approximated for inductance calculations. Second, the basic formulas to calculate inductances of various windings arrangements are provided. The analytical model of the inductances is exposed, and the formulas for the inductances are derived. Finally, a validation is proposed by comparing analytical predictions to 3D FE simulations results and experimental measurements.

The semi-analytical predictions agree with the finite element methods (FEM) and experimental data. Furthermore, the calculation of the inductances was done using much fewer resources with the semi-analytical model than with FEM.

The analytical formula for the mutual inductance between coaxial circular arcs is a series with an infinite number of terms which should be truncated appropriately. This is necessary because the term are found using a recurrence formula which may be unstable for a high number of terms.

The paper includes implications for the optimization of electromechanical devices comprising windings made of axial and azimuthal pieces of wires.

The main original result resides in the analytical expression of Neumann’s integral for the inductance between two coaxial circular arcs.