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This study aims to integrate design methods and additive manufacturing with the use of a thermoplastic elastomer certified for medical use and reverse engineering towards a new concept of a customized buttress model with optimized features for the reconstruction of the osteo-dural opening after endoscopic endonasal transtuberculum-transplanum approach.

Additive manufacturing allows making of cost-effective and useable devices with tailored properties for biomedical applications. The endoscopic endonasal approach to the suprasellar area enables the management of different intradural tumours, and the craniectomy at the skull base is generally wide and irregular. Defining an optimal strategy for osteodural defect closure at the preoperative stage represents a significant challenge.

Using the results obtained from a computed tomography analysis, skull base defects were designed to plan the surgical approach. Several concepts of customized buttress models were first built up, initially focusing on thin, flexible edges characterized by different thicknesses. Finite element analyses and design optimization allowed us to achieve the optimal design solution with improved compliance/flexibility for easy intranasal manoeuvrability, maintaining an adequate mechanical stability. As the thickness of the edges decreased, an increase of strain energy values was found (i.e. 1.2 mJ – Model A, 1.7 mJ – Model B, 2.3 mJ – Model C, 4.3 mJ – Model D). However, a further optimization (Model E) led to a significant increase of the compliance (strain energy of 14.1 mJ).

The results obtained from clinical evaluations demonstrated the feasibility of the proposed technical solutions, improving surgery effectiveness.

After reading and analyzing the case study, the students would be able to understand the critical role of the International Financial Reporting Standards (IFRS)-compliant accounting principles in facilitating strategic alliances between publicly traded international corporations and emerging companies in informal business environments, design the company’s accounting system to ensure the application of the accounting standards contained in IFRS and understand the accounting process for properly recording a company’s transactions.

This case study deals with Giulia’s decision to take on the proposal of a conglomerate to acquire a 45% stake in her travel agency, Know Cuba First Travel Agency (KCF). Giulia was an Italian entrepreneur based in Havana, Cuba. She has dealt with informal business practices in the Cuban tourism industry. However, Foreign Investments Ltd., a publicly listed company, needs formal accounting if investing in the venture. If Giulia agrees with the proposal, an accounting information system would have to be implemented to comply with the investor’s requirements.

This case study is suitable for financial accounting undergraduate courses.

Teaching notes are available for educators only.

CSS 1: Accounting and finance.

The purpose of this paper is to carry out a literature review to determine which variables have the greatest impact on the survival capacity of mutual funds, and if these variables also have an influence on the various ways in which mutual funds disappear.

The authors carry out a systematic review of the literature on mutual funds and identify the main features that affect their capacity for survival.

The results show that most of the articles are based on data from the US market and that the two most studied variables are the return and the size of the fund. Furthermore, the relationship between the behaviour of variables and the disappearance of funds has mainly been analysed by comparing surviving and non-surviving funds, but without specifying the way in which they disappeared. Finally, the results show that there is no single methodology for examining the survival of funds.

In the financial literature, no previous literature review has focused on the factors that influence the survival capacity of mutual funds. The authors consider that this review will provide a broader and more realistic vision of the level of academic interest in this field and identify any gaps that exist in the literature available.

The food sector is currently undergoing a process of transition as a result of the increased level of consumers' awareness towards issues related to sustainability. This work aims at analyzing the existence of links between technological innovation and sustainability and its consequences on variables of paramount importance in the retail sector such as store image and loyalty towards the establishment. Moreover, we examine if the strength of these relations differs across store formats.

To achieve the objective of this work, a theoretical model based on the literature is proposed, contrasted through an empirical study carried out in a sample of 510 customers from three food retail formats: hypermarkets, supermarkets and discount stores.

The results indicate that technological innovation strengthens sustainability. In addition, sustainability is postulated as a dynamic element of the store's image and loyalty. The intensity of these relationships may vary depending on the commercial format.

The implementation of innovative and sustainable practices such as reducing energy consumption, the use of recycled materials to manufacture products, and the participation of retail companies in collective social actions is considered to be of primary importance.

The study sheds light on the knowledge of the relations between customers' perceptions of technological innovation and sustainability in retailing, confirming their influence on store image and customer loyalty. Moreover, the findings reveal the importance of sustainability and innovation for the main types of retail food store format, although with some peculiarities that allow to draw relevant managerial implications for practitioners.

This paper analyzes the influence of intellectual capital on firms’ technological innovation, and the intermediary effect of supply chain learning in the relationship between different dimensions of intellectual capital and technological innovation. Using a questionnaire to survey 167 Chinese high and medium-high technological manufacturing firms, our research provides a new insight with interesting results. (1) Among the four dimensions of intellectual capital, only two dimensions, internal social capital and external social capital, exert positive effect on technological innovation; (2) Among the two dimensions of supply chain learning, learning from both suppliers and customers exerts a significant effect on technological innovation, and learning from the customer has a more significant effect; (3) A complete intermediary effect occurs from supply chain learning in the relationship among human capital, structural capital and technological innovation, while an incomplete intermediary effect occurs from supply chain learning in the relationship among external social capital, internal social capital, and technological innovation.

Organizational happiness has received exponential attention in recent years. To offer an over-view for future research gap, this article produces a comprehensive review by combining bibliometric analysis and interviews to key authors in the field. The main objective of this paper is to show the state of research regarding the environment in the management of happiness in organizations: the evolution of scientific activity, current trends in authorship, topics and future setting research agenda.

The methodological process focuses on a mixed method. A systematic review of the relevant literature; bibliometric analysis and network mapping in the Web of Science and Scopus data-bases; bibliometric network analysis of authorship, citation and co-occurrence of key words in scientific publications.

The results reveal that happiness management is gaining importance and, moreover, more than half of the publications about happiness management are related to the environment in which the organizations are immersed. Therefore, the study provides some research directions and insists on role of environment to better understand the theoretical and practical perspectives. Likewise, bibliometric analysis and interviews allow to measure quality, impact, productivity and scientific evolution which are increasingly valued in order to identify the main concepts and topics that are considered key, drivers of research and those gaps that should be addressed in future research work for the conceptual framework of happiness management in organizations.

Conclusions are drawn that promoting corporate social responsibility strategies, aimed at fostering sustainability and care for the environment result in the well-being of organizations and the performance of their workers are highlighted.

The main objective of this study is to develop a strategy for implementing various quality measurement tools as part of a continuous improvement programme in institutions for the elderly in Portugal.

The empirical data were drawn from a survey performed in 32 institutions for the elderly, aiming to ascertain the level of knowledge of several performance measures and quality tools and their degree of implementation. Based on data and on total quality management principles, a performance measurement framework was designed and tested in two organisations.

The results confirmed the existence of a relevant gap between theory and practice and also showed that innovation measures were considered the less relevant and less used. Overall, it was concluded that the degree of quality management systems implementation (a small number of institutions have a quality system certified) affects positively the success of a performance measurement system.

The findings suggested the utility of the framework for quality improvement; however, some institutions took advantage from isolated improvements and individual measures without adopting a performance measurement system, confirming that the adoption of such a system will face obstacles.

The outcome of the study provides specific knowledge to social area organisations. The proposed framework is also a means of compliance with ISO 9001 requirements on performance measurement and continuous improvement and more general management needs.

The challenge of connectivity in Texas, between libraries and between citizens, is complicated by the state's size—both geographic and demographic—and its diversity—ethnic, economic, and technological.