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A new cutting tool is always well-defined and sharp at the onset of the metal cutting process and gradually losses these properties as the machining process advances. Similarly, at the beginning of the machining process, amplitude of tool vibrations is considerably low and it increases gradually and peaks at the end of the service period of the cutting tool while machining. It is significant to provide a corresponding real-time varying damping to control this chatter, which directly influences accuracy and quality of productivity. This paper aims to review the literature related to the application of smart fluid to control vibration in metal cutting and also focused on the challenges involved in the implementation of active control system during machining process.

Smart dampers, which are used as semi-active and active dampers in metal cutting, were reviewed and the research studies carried out in the field of the magnetorheological (MR) damper were concentrated. In smart materials, MR fluids possess some disadvantages because of their sedimentation of iron particles, leakage and slow response time. To overcome these drawbacks, new MR materials such as MR foam, MR elastomers, MR gels and MR plastomers have been recommended and suggested. This review intents to throw light into available literature which exclusively deals with controlling chatter in metal cutting with the help of MR damping methods.

Using an MR damper popularly known for its semi-active damping characteristics is very adaptable and flexible in controlling chatter by providing damping to real-time amplitudes of tool vibration. In the past, many researchers have attempted to implement MR damper in metal cutting to control vibration and were successful. Various methods with the help of MR fluid are illustrated.

A new cutting tool is always well-defined and sharp at the onset of metal cutting process and gradually losses these properties as the machining process advances. Similarly, at the beginning of the machining process, amplitude of tool vibrations is considerably low and it increases gradually and peaks at the end of service period of cutting tool while machining. Application of MR damper along with the working methodology in metal cutting is presented, challenges met are analyzed and a scope for development is reviewed.

This study provides corresponding real-time varying damping to control tool vibration which directly influences accuracy and quality of productivity. Using an MR damper popularly known for its semi-active damping characteristics is very adaptable and flexible in controlling chatter by providing damping to real-time amplitudes of tool vibration.

This study attempts to implement smart damper in metal cutting to control vibrations.

It is significant to provide corresponding real-time varying damping to control tool vibration which directly influences accuracy and quality of productivity.

This paper explores the challenges of food security from source to consumption of agri-food value chain by considering urban–rural linkages in city region food systems (CRFSs) and proposes a strategic framework for CRFS identifying strategies to promote urban–rural linkages among multiple stakeholders.

A qualitative case study approach to a fruit and vegetable value chain from rural source to consumption in the Colombo City region identifies the challenges of food security. A snowballing sampling method was used to gather information from retailers, wholesalers, commission agent, farmers and consumers. The data were collected through face-to-face interviews, observations and secondary data sources. The data were analysed using thematic analysis.

Challenges in food security in the value chain related to five areas: input and production, infrastructure, public institutional support and policy, finance, and food market. Colombo city is heavily dependent on food sourced from other cities due to limited land and lack of locally situated commercially oriented farmers.

This research is limited to a selected number of fruits and vegetables in the Colombo city region and leaves out other food items.

This study contributes to informing policy and decision-making processes to promote a more balanced rural to city food value chain in Colombo City that could benefit all stakeholders from rural small-scale producers to urban consumers.

The purpose of this paper is to investigate the association between bargain purchase gains (BPGs) booked by the acquirer and smoothing of acquirers’ earning performance across time.

The authors use a sample of 122 bargain purchase acquisitions in non-financial industries from 2009 to 2012 and a pair-match control group of 122 goodwill acquisitions.

The authors find that BPGs, and in particular, the Level-3 fair value estimates of intangible assets acquired, have consistently been used to smooth earnings but that such smoothing activities are not associated with long-term market returns.

This study is the first one to investigate bargain purchase acquisitions in a broad range of non-financial industries and suggests that managers are using the valuation of intangibles to avoid unfavorable earnings even though these valuations are not credible to investors.

Auditing may be viewed as an arrangement for reducing inefficiencies arising from the fundamental market conflict between a seller who wants as high a price as possible and a buyer who wants to pay as low a price as possible. In more general terms, sellers prefer policies that boost the stock price in the short run whereas buyers would prefer the price to peak when they are ready to sell some time in the future. By framing audited financial reports within this context, the purpose of this paper is to provide some insights regarding both audit institutions and audit regulation.

This paper relies on conceptual arguments and a simple analytical model.

The basic findings are that a unique definition of audit quality is not compatible with the economics of a market where there are conflicts across traders as well a possibility that some traders hold superior information to others. Even an identification of quality with accuracy fails in this setting of conflict. The inference is that audit quality should be approached from a multi-dimensional perspective rather than a unique measure.

While the paper points out difficulties in constructing measures of audit quality extant in the literature, it does not provide any clear empirical suggestions for better measures.

The paper brings back into focus issues from information economics that form the bedrock for the study of audited financial statements in equity markets. While the paper is partially a survey and synthesis of some of the latest empirical findings, it describes them within the context of a rational economic market where traders may possess private information. Within such a market, the paper outlines both the conflicts and the benefits inherent to the current institutional arrangements where auditors are paid by incumbent shareholders and overseen by regulators.

The purpose of this study is to explore the perceptions of Afghan female engineers regarding opportunities and barriers to starting their own engineering/construction company in Kabul through three career trajectory chokepoints related to training through higher education, the engineering workplace and entrepreneurship, through the lens of feminist theory.

Semi-structured in-depth interviews were conducted. A Web-based survey was also conducted to collect data from participants who were not able to participate in the in-depth interviews. Thematic content analysis was used to analyze the collected data.

As a result of the analysis, three main themes were developed related to “chokepoints” that Afghan female engineers face along the path to starting their own construction companies: “entering and studying engineering,” “career development” and “starting her own engineering business”; the authors address the subthemes of barriers and opportunities confronted by Afghan women at each chokepoint.

Due to civil unrest, the authors are only able to reach a sample of Afghan female engineers working in the capital city of Kabul.

Afghanistan shows, perhaps, the most severe underrepresentation of female engineers of all countries in the world, yet no research gives them a voice to explain the challenges their face to starting their own engineering/construction businesses. The authors are able to report their perceptions and articulate recommendations to encourage female entrepreneurship in the engineering/construction sector in Afghanistan.

Afghan women face significant barriers to having meaningful careers in the science, technology, engineering and medicine professions. The findings provide information for regulators regarding why Afghan women do not start their own engineering firms.

As physical security and resource constraints generate difficulty in accessing Afghan women in general, this is the first paper to report the perceptions of Afghan female engineers regarding the barriers and opportunities they perceive on the path to engineering entrepreneurship.

Using the L. Bebchuk, Cohen, and Ferrell (2009) entrenchment index (E-index), the authors examine the relation between management entrenchment and the probability of a firm being implicated in the stock option backdating scandal. The authors conduct the analysis of this study using logistic regression, and they document a negative relation between the E-index and the probability of a firm being implicated in the stock option backdating scandal. The results of this study are consistent with the view that management entrenchment is advantageous to shareholders as it protects managers from short-term reporting pressures and egregious opportunistic behavior that can be detrimental to firm value.

The purpose of this research is to investigate the relationships of environmental concern and risk perception with residents' waste mobile recycling behavior in the scenario of continuously increasing electronic waste (aka e-waste) around the world.

For empirically testing proposed research model, this study utilized convenience sampling strategy and collected 346 responses from residents in the People’s Republic of China (PRC) through an online survey. The hypotheses were tested utilizing the structural equation modeling (SEM) framework through Mplus 7.0 program (Muthen and Muthen, 1998–2012). Robust maximum likelihood (MLR) was used as the method of estimation.

The results revealed that environmental concern is positively associated with individuals' intentions to recycle waste mobile phones and that the relationship between concern for the environment and individuals' intention to recycle is mediated by the factors such as individuals' mobile phone recycling attitude and subjective norms. The results further indicated that individuals' information security risk perception moderates the relationship between individuals' intention for recycling and subsequent recycling behavior.

This study provides substantial theoretical and practical implications for residents' e-waste recycling behavior while considering their environmental concern and information security risk perceptions.

This study examines (1) the extent of key audit matters (KAMs) reported by auditors is related to accounting estimates, (2) whether measurement uncertainty and management bias affect auditors to do so and (3) whether the use of accounting estimates, given the measurement uncertainty and management bias reported in KAMs adversely affects the decision usefulness of accounting information.

Data on key audit matters, accounting estimates, measurement uncertainty, management bias, etc. were collected from the auditor's reports of 351 sample Chinese listed firms. It employs regression analyses to assess the hypotheses on issues affecting the report of these key audit matters and the impacts on the decision usefulness of accounting information.

Fair value and impairment loss estimations make up of 2.6 and 44.1% of the 606 KAMs identified, respectively. Measurement uncertainty is positively, while management bias is negatively, affecting auditors report KAMs related to accounting estimates. The use of accounting estimates in firms where their auditors reported the KAMs related to accounting estimates does not enhance the value and predictive relevance of reported earnings. The assurance works on, and reporting of, KAMs served as a “red flag” about the accounting estimates.

The use of accounting estimates does not always lead to enhanced decision-useful accounting information. Auditors, in their stewardship role, shall ensure that the measurement uncertainty issue is appropriately identified, addressed and verified. In addition, they shall provide an effective check-and-balance to the accounting discretion managers have in providing decision-useful information from opportunistic reporting.

This study examines the proposition that while the use of estimates can enhance the decision usefulness of accounting information, it can also induce measurement uncertainty and management bias into financial reporting.

This paper investigates whether disclosure quality and a history of overpaying for acquisitions are associated with differences in the value-relevance of gains on bargain purchase with high disclosure prominence.

Findings are from multivariate regression results, using a sample of firms listed in South Africa from 2010 to 2019, where a mandatory earnings reconciliation provides high disclosure prominence for gains on bargain purchase.

Given high disclosure prominence, disclosure quality is not associated with differences in the pricing of gains on bargain purchase. Instead, most gains on bargain purchase are priced as future losses (unrecognised liabilities). However, when a firm has a history of overpaying for acquisitions, gains on bargain purchase are priced as transitory economic gains.

Further research is required to determine if overpaying for acquisitions similarly communicates the credibility of gains on bargain purchase when disclosure prominence is low.

Disclosure prominence can reduce disclosure processing costs and increase the value-relevance of complex acquisition accounting. High disclosure quality cannot compensate for a weak acquisition track record.

Findings deepen our understanding of the pricing of gains on bargain purchase. This paper presents empirical results that reconcile previously conflicting theoretical views of gains on bargain purchase (as unrecognised assets or as unrecognised liabilities), by shedding light on the role that a record of overpaying for acquisitions plays in the value-relevance of gains on bargain purchase.

The purpose of this study is to investigate the impact of titanium oxide (TiO₂) filler on the abrasive wear properties of bamboo fiber reinforced epoxy composites (BFRCs) using a Taguchi approach. The study aims to enhance the abrasive wear resistance of these composites by introducing TiO₂ filler as a potential reinforcement, thus contributing to the development of sustainable and environmentally friendly materials.

This study focuses on the fabrication of epoxy/bamboo composites infused with TiO₂ particles within the Wt.% range of 0–8 Wt.% using hand layup techniques. The resulting composites were subjected to wear testing according to ASTM G99-05 standards. Statistical analysis of the wear results was carried out using the Taguchi design of experiments (DOE). Additionally, an analysis of variance (ANOVA) was used to determine the influential control factors impacting the specific wear rate (SWR) and coefficient of friction (COF).

The study illuminates how integrating TiO₂ filler enhances abrasive wear in epoxy/bamboo composites. Statistical analysis of SWR highlights abrasive grit size (grit) as the most influential factor, followed by normal load, Wt.% of TiO₂ and sliding distance. Analysis of the COF identifies normal load as the primary influential factor, followed by grit, Wt.% of TiO₂ and sliding distance. The Taguchi predictive model closely aligns with experimental results, validating its reliability. The morphological study revealed significant differences between the unfilled and TiO₂-filled composites. The inclusion of TiO₂ improved wear resistance, as evidenced by reduced surface damage and wear debris.

This research paper aims to integrate TiO₂ filler and bamboo fibers to create an innovative hybrid composite material. TiO₂ micro and nanoparticles show promise as filler materials, contributing to improved tribological properties of epoxy composites. The utilization of Taguchi’s DOE and ANOVA for statistical analysis provides valuable guidance for academic researchers and practitioners in optimizing control variables, especially in the context of natural fiber reinforced composites.