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The purpose of the present paper is to investigate how methods from statistics, natural language processing, information theory, and other scientific fields can be brought to bear on account reconciliation. Practically, the goal is to reduce the number of labor hours it takes to complete a task which is widespread in various subfields of accounting including fraud investigation.

In this paper, the authors explore novel applications of data mining techniques from natural language processing and statistics to a particular account reconciliation problem. The authors are careful to avoid ad hoc heuristics and instead work with techniques that are theoretically justifiable; this means the techniques should be extensible (subject to appropriate modifications) to problem variants other than those that are explicitly considered here. The authors evaluate their techniques based on precision and recall – standard measures from the field of information retrieval.

The paper finds that with careful tuning, it is possible to achieve near 100 percent precision (suggesting that the technique is highly accurate compared with an expert human reconciliation clerk) and close to 100 percent recall.

The current approach, unlike many previous approaches, looks to general principles of information theory rather than relying on heuristics which may work for one problem but not another. This approach is therefore highly general, and would apply to virtually any kind of accounting data (including even data where transaction descriptions are in a language other than English).

With ever-increasing global concerns over environmental degradation and resource scarcity, the need for sustainable manufacturing (SM) practices has become paramount. Industry 5.0 (I5.0), the latest paradigm in the industrial revolution, emphasizes the integration of advanced technologies with human capabilities to achieve sustainable and socially responsible production systems. This paper aims to provide a comprehensive analysis of the role of I5.0 in enabling SM. Furthermore, the review discusses the integration of sustainable practices into the core of I5.0.

The systematic literature review (SLR) method is adopted to: explore the understanding of I5.0 and SM; understand the role of I5.0 in addressing sustainability challenges, including resource optimization, waste reduction, energy efficiency and ethical considerations and propose a framework for effective implementation of the I5.0 concept in manufacturing enterprises.

The concept of I5.0 represents a progressive step forward from previous industrial revolutions, emphasizing the integration of advanced technologies with a focus on sustainability. I5.0 offers opportunities to optimize resource usage and minimize environmental impact. Through the integration of automation, artificial intelligence (AI) and big data analytics (BDA), manufacturers can enhance process efficiency, reduce waste and implement proactive sustainability measures. By embracing I5.0 and incorporating SM practices, industries can move towards a more resource-efficient, environmentally friendly and socially responsible manufacturing paradigm.

The findings presented in this article have several implications including the changing role of the workforce, skills requirements and the need for ethical considerations for SM, highlighting the need for interdisciplinary collaborations, policy support and stakeholder engagement to realize its full potential.

This article aims to stand on an unbiased assessment to ascertain the landscape occupied by the role of I5.0 in driving sustainability in the manufacturing sector. In addition, the proposed framework will serve as a basis for the effective implementation of I5.0 for SM.

In light of the challenges and opportunities posed by globalization and technological advancements, this study aims to develop a decision-support system to assist companies in identifying, structuring and prioritizing variables influencing their transformation and adaptation processes to Society 5.0.

The research employs a methodological approach focused on knowledge creation through expert discussions involving diverse backgrounds. Cognitive mapping and interpretive structural modeling (ISM) guide the process, allowing for the integration of subjective elements into the analysis system while ensuring objectivity through ISM. The methodology involves structuring the decision problem, identifying and ranking key factors and evaluating their cause-and-effect relationships.

The analysis underscores the significance of technology and external factors compared to other areas of interest within the model. Consequently, the study emphasizes the necessity for companies to pay special attention to these types of factors during their transformation processes.

While the study provides valuable insights, the reliance on expert discussions may introduce biases or overlook certain perspectives. Additionally, the findings may not be universally applicable and may require customization based on specific organizational contexts or industries. However, the proposed decision-support system offers a practical tool for companies seeking successful adaptation to Society 5.0.

This study provides a novel approach to addressing the challenges posed by globalization and technological advancements. It presents a valuable resource for organizations striving to adapt effectively in the evolving socioeconomic landscape.

This paper proposes that strategy activity is the most necessary form of and foundation for innovation. It is also the real context for any innovation effort that is intended to create competitive advantage, especially in response to three key strategic issues construction industry; changing client demands for value, partnering, and supply integration. Innovation is the profitable exploitation of ideas. Clearly, this requires two things a source of ideas that can lend themselves to profitable exploitation and a goal in pursuit which to exploit the ideas. Those goals are established and met by strategic innovation. The right strategy tools can motivate ideas and insight. However, elements of normal industry practice constitute strong demotivators to profitable strategic innovation, hence the presence of strategy activities noted in the industry. This paper discusses the development of the strategic management discourse and to identify tools for use in construction industry innovation that relate to its strategic challenges; the Value Chain, Game Theory and Delphi Technique. The paper also identifies the process of “Bricolage”, potentially a fourth tool, or process, which could be a source hard to imitate advantage in developing strategic innovation practices which act catalyst for participation and the means to profitably exploit new ideas. With strategically‐oriented innovation, a firm can identify and create new value for its customers and integrate its supply chains. Without it, innovation is at best blind, at worst, will never happen; there no goal to exploit the idea in pursuit of. Without strategy, there is no motivation to innovate.

Industry 5.0 (I5.0) is eventually set to supersede Industry 4.0 (I4.0), despite the fact that I4.0 continues to gain ground in emerging nations like India. Now India is aspiring to be a global manufacturing hub, and I5.0 offers enormous potential to position India as a forerunner in intelligent and collaborative manufacturing systems. Therefore, this research article aims to understand the relationship between I5.0 and sustainable manufacturing (SM) thoroughly; pinpoint its impact and implementation challenges; analyze its impact on Triple-Bottom-Line (TBL) sustainability; and present an inclusive framework for I5.0 implementation for Indian manufacturing enterprises.

The coexistence of two industrial revolutions raises questions, which necessitates debates and explanations. Thus, the systematic literature review (SLR) approach is used to address this issue and this study used Web of Science, Scopus, Science Direct and Google Scholar databases. Following a critical SLR, 82 research papers have been cited in this article, and the majority of cited articles were published from 2010 to 2022, to ensure a focused analysis of pertinent and recent scholarly contributions.

I4.0 is considered to be technology-driven, however, I5.0 is perceived to be value-driven. I5.0 is not a replacement or a chronological continuation of the I4.0 paradigm. The notion of I5.0 offers a distinct perspective and emphasizes the necessity of research on SM within the TBL sustainability boundaries. I5.0 introduces a new TBL: resilience in value creation, human well-being and sustainable society. Indeed, I5.0 seems to be economically, socially, and environmentally sustainable while manufacturing products with high productivity.

Theoretical implications pertain to restructuring business models and workforce transformation, whereas practical implications underscore the significance for manufacturing enterprises to embrace I5.0 for their sustainable development. By understanding the nuanced relationship between I5.0 and SM, enterprises can navigate implementation challenges, maximize TBL sustainability and embrace an inclusive I5.0 framework for high productivity and resilience.

The existing literature presents the general notion of I5.0 but lacks in-depth TBL sustainability analysis. This research used a systematic and rigorous SLR approach that evaluates the existing literature, enables an in-depth understanding, identifies research gaps and provides evidence-based recommendations for the decision-making process. Furthermore, this research aims to stand on an unbiased assessment, exploring theoretical and practical implications of I5.0 implementation for manufacturing enterprises and suggesting future research avenues.

The main aim of this study is to review different aspects of Industry 5.0 (I5.0) along with Kaizen measures to foster this novel aspect of industrial sustainability. The study makes a comprehensive study to explore the implementation status of I5.0 in industries, key technologies, adoption level in different nations and barriers to I5.0 adoption together with mitigation actions.

To do a systematic study of the literature, the authors have used preferred reporting items for systematic reviews and meta-analysis (PRISMA) methodology to extract articles related to the field of the study.

It has been found that academic literature on the I5.0 is continuously growing as the wheel of time is running. Most of the studies on I5.0 are conceptual-based, and manufacturing and medical industries are the flag bearer in the adoption of this novel aspect. Further, due to I5.0's infancy, many organizations face difficulty to adopt the same due to financial burden, resistive nature, a well-designed standard for cyber-physical systems (CPS) and an effective mechanism for human–robot collaboration. Further studies also provide avenues for future research in terms of the identification of collaborative mechanisms between machines and wells, the establishment of different standards for comparison and the development of I5.0-enabled models for different industrial domains.

The study is the first of its kind that reviews different facets of I5.0in conjunction with Kaizen's measures and application areas and provides avenues for future research to improve an organization's environmental and social sustainability.

Many studies have developed the corporate sustainability topic. The United Nations has implemented the 2030 Agenda and has brought “quality education” and “industry, innovation, and infrastructure” as two of the 17 Sustainable Development Goals. The educational processes in higher education can be focused on adding brand value and social value, and they can be promoting the social inclusion. In this sense, the purpose of this study is to answer some questions related to the corporate sustainability practices under the 2030 Agenda lenses in the Latin American higher educational scenario. After the literature review analysis, a conceptual framework was developed.

This exploratory research study proposes an educational conceptual framework, improving the corporate sustainability under the 2030 Agenda lenses. A literature review was developed, involving the seven variables: “Latin America,” “higher education,” corporate social responsibility,” “personal social responsibility,” “corporate sustainability,” “governance” and “sustainability.” A matrix was developed with 25 variable combinations, connecting the seven variables. Three questions have been proposed and answered: “How much research has been developed in the Latin American higher education?” “How can the corporate social sustainability be applied in higher education?” and “Which perspectives can be considered?”

The results of the literature review are presented through the number of papers found with the analysis of the year of publication and the conceptual background. A total of 524 papers were found. Of these studies, 49 addressed the Latin American panorama, 33 had a general approach and 16 promoted interactions between Latin American and European countries, as well as between regions and continents. Six topics emerged from the literature analysis: digital inclusion, internationalization, innovation, research, servitization and social inclusion. These topics are connected in the “discussion” section, and the educational conceptual framework shows the corporative perspectives on sustainability in higher education.

This research study presents “A conceptual framework for the corporate sustainability higher education in Latin America” and it brings some discussion topics: digital inclusion, internationalization, innovation, research, servitization and social inclusion. These topics were identified through the literature analysis, and they were applied in the conceptual framework to improve the quality of education. The implications of this study are connected with the conceptual framework to promote the discussion topics. The implications involved the public and private governance spheres, third sector, as well as the professors, students and other stakeholders of higher educational institutions. These implications can represent an agent of positive change in the Latin American scenario.

There is significant amount of literature tackling different issues related to the port industry. The present chapter focuses on a single business unit of seaports aiming at the documentation of works related to container terminals.

An effort to review, collect and present the majority of the works present in the last 30 years, between 1980 and 2010, has been made in order to picture the problems dealt and methods used by the authors in the specific research field. To facilitate the reader, studies have been grouped under five categories of addressed problems (productivity and competitiveness, yard and equipment utilization, equipment scheduling, berth planning, loading/unloading) and four modelling methodologies (mathematics and operations research, management and economics, simulation, stochastic modelling).

The analysis shows that most works focus on productivity and competitiveness issues followed by yard and equipment utilisation and equipment scheduling. In reference to the methodologies used managerial and economic approaches lead, followed by mathematics and operations research.

In reference to future research, two fields have been identified where there is scope of significant contribution by the academic community: container terminal security and container terminal supply chain integration.

The present chapter provides the framework for researchers in the field of port container terminals to picture the so far works in this research area and enables the identification of gaps at both research question and methodology level for further research.

An appeal under the Food and Drugs Acts, reported in the present number of the BRITISH FOOD JOURNAL, is an apt illustration of the old saying, that a little knowledge is a dangerous thing. In commenting upon the case in question, the Pall Mall Gazette says: “The impression among the great unlearned that the watering of the morning's milk is a great joke is ineradicable; and there is also a common opinion among the Justice Shallows of the provincial bench that the grocer who tricks his customers into buying coffee which is 97 per cent. chicory is a clever practitioner, who ought to be allowed to make his way in the world untrammelled by legal obstructions. But the Queen's Bench have rapped the East Ham magistrates over the knuckles for convicting without fining a milkman who was prosecuted by the local authority, and the case has been sent back in order that these easygoing gentlemen may give logical effect to their convictions.”

If it has become possible in recent times to talk of a jurisprudence of Franz Kafka,¹ it should be realised firstly that two things dear or indispensable to the writer will have long been disfigured in the study of law: desire and its assemblage. “For spiritual nourishment,” he writes of his legal education I have nothing but sawdust, which, to crown it all, has been chewed over already by thousands of mouths before me (Kafka, 1966, p. 94, as cited in Legendre, 1997, p. 101).Jurisprudence, after all, would be a very specialised field in which one must speak a very specialised and sober language; a particular form of expression inseparable from a particular investment of desire. But Kafka’s problem with legal studies, if it can be viewed as a problem of sawdust, would not be for example what else one can chew, but simply this: how else to put one’s mouth to use? In other words, how to invent a mode of expression as the only real way to desire, or alternatively how to desire as the only real way to express oneself. For this, one always finds a machine – literature, letters, childhood or animal machines perhaps, as Kafka discovers for himself. And of course the various juridical machines through which desire is assembled and organised according to strict formalisations of content and enunciation. Jurisprudence would still not have come close to laying its hands (or its mouth) upon this assemblage in which it, as a small or even marginal component, discovers its functionality: a legal assemblage of desire.