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At present, the majority of industrial robots are not well suited to the specific needs of the food industry. Additionally, the high cost of robotic systems means that it is currently difficult for food manufacturers to financially justify the use of this technology. This paper aims to examine the unique requirements of the food industry with regards to robot manipulator design and outlines the design features of a low‐cost robotic arm developed specifically for use in food production.

Considerations for the design of the robot arm in addition to industrial requirements for hygienic design, low cost, fast pick and place speed, safety for operation alongside human workers and ease of reprogramming are discussed in detail.

A successful manipulator design must consider functional requirements relevant to food production from the very outset of the design process. The principal three requirements are those of ease of cleaning, speed and low cost.

The availability of low‐cost industrial robots specifically designed for food production might encourage a wider adoption of robotics and automation in the food industry and would benefit food manufacturers by reducing production costs and increasing competitiveness in what is becoming an increasingly difficult market.

This paper is of value to engineers and researchers developing robotic manipulators for use in the food industry.

The purpose of this paper is the increase the flexibility of robots used for handling of 3D (food) objects handling by the development and evaluation of a novel 3D Bernoulli gripper.

A new gripper technology have been designed and evaluated. A deformable surface have been used to enable individual product handling. The lift force generated and the force exerted on the product during gripping is measured using a material tester instrument. Various products are tested with the gripper. A experimental/theoretical approach is used to explain the results.

A deformable surface can be used to generate a lift force using the Bernoulli principle on 3D objects. Using a small forming a significant increase in the lift force generated is recorded. Increasing the forming further was shown to have little or even negative effects. The forces exerted on the product during forming was measured to be sufficiently low to avoid product damage.

To be able to improve the grippers lift strength a better model and understanding of the flow is needed.

A novel Bernoulli gripper for 3D Bernoulli gripping have been designed and evaluated. The gripper enables flexible and delicate handling of various product shapes, 3D as well as 2D. Increased utilization of robots in the food industry can be gained.

People are responsible for their wellbeing, yet whether they take ownership of their own or even others' wellbeing might vary from actor to actor. Such psychological ownership (PO) influences the dynamics of how wellbeing is co-created, particularly amongst actors, and ultimately determines actors' subjective wellbeing. The paper's research objective pertains to explicating the concept of the co-creation of wellbeing and conceptualizing the dynamics inherent to the co-creation of wellbeing with consideration of the influences of all involved actors from a PO perspective.

To provide a new conceptualization and framework for the dynamics of wellbeing co-creation, this research synthesizes wellbeing, PO and value co-creation literature. Four healthcare cases serve to illustrate the effects of engaged actors' PO on the co-creation of wellbeing.

The derived conceptual framework of dynamic co-creation of wellbeing suggests four main propositions: (1) the focal actor's wellbeing state is the intangible target of the focal actor's and other engaged actors' PO, transformed throughout the process of wellbeing co-creation, (2) PO over the focal actor's wellbeing state is subject to the three interrelated routes of exercising control, investing in the target, and intimately knowing the target, which determine the instigation of wellbeing co-creation, (3) the level of PO over the focal actor's wellbeing state can vary, influence and be influenced by the extent of wellbeing co-creation, (4) the co-creation of wellbeing, evoked by PO, is founded on resource integration, which influences the resources–challenges equilibrium of focal actor and of all other engaged actors, affecting individual subjective wellbeing.

This article provides a novel conceptual framework that can shed new light on the co-creation of wellbeing in service research. Through the introduction of PO the transformation of lives and wellbeing can be better understood.

This paper aims to illustrates the use of the modern Graham and Dodd valuation methodology as a corporate M&A tool by way of case study.

The paper presents a case study of the 1995 Berkshire Hathaway acquisition of GEICO and draws on previously published Graham and Dodd methodological materials as well as GEICO's publicly available financial information. The valuation presented in the case is the sole work of the authors.

The paper finds that, while Graham and Dodd‐based valuation is a popular investment methodology it has thus far received scant attention as a corporate M&A tool. The results of the GEICO case suggest that Graham and Dodd valuation could be applied successfully to corporate M&A.

The paper explains modern Graham and Dodd valuation in the context of Berkshire Hathaway's 1995 GEICO acquisition. It demonstrates how that acquisition contained a reasonable margin‐of safety, or price discount to estimated intrinsic value, even though it was taken private at a 25.6 percent premium over the $55.75/share market price at the time. The case demonstrates the practical utility of Graham and Dodd‐based valuation in corporate M&A, and provides recommendations for its use in that context.

While Graham and Dodd valuation has been well covered from an investment perspective this is the first work, as far as the authors are aware, that seeks to apply it to corporate M&A.

The purpose of this paper is to reflect on the life of Tony Lowe, Emeritus Professor of Accounting and Financial Management at the University of Sheffield, who died on 5 March 2014. It celebrates Tony Lowe’s considerable direct contributions to accounting knowledge and, possibly more significantly, his indirect contribution through his enabling of a range of those associated with him at Sheffield to become scholars of distinction in their own right.

Publication review, personal reflections and argument.

Apart from providing insight into Tony Lowe's direct contribution to accounting knowledge through an analysis of a range of significant sole authored and joint authored publications, the paper gives rather more attention to his more indirect enabling contribution. In this regard it traces the development of initially the Management Control Association and subsequently the “Sheffield School” to Tony Lowe, clarifying the values that underlie these groups. It also clarifies how some of the key elements that have allowed the now global Interdisciplinary and Critical Perspectives on Accounting (ICPA) Project to exist and flourish are traceable to Tony Lowe and the “Sheffield School” he created.

This paper provides an important historical analysis of the direct and indirect influence of a unique scholar on the beginnings and development of particularly the now global ICPA Project. This history is personal and maybe selective and possibly limited because of this but hopefully will encourage others to investigate the claims further.

The history of the ICPA Project has only partially been told before. This is another part of this history that has not been analysed before on which further work can build.

Since the first Volume of this Bibliography there has been an explosion of literature in all the main areas of business. The researcher and librarian have to be able to uncover specific articles devoted to certain topics. This Bibliography is designed to help. Volume III, in addition to the annotated list of articles as the two previous volumes, contains further features to help the reader. Each entry within has been indexed according to the Fifth Edition of the SCIMP/SCAMP Thesaurus and thus provides a full subject index to facilitate rapid information retrieval. Each article has its own unique number and this is used in both the subject and author index. The first Volume of the Bibliography covered seven journals published by MCB University Press. This Volume now indexes 25 journals, indicating the greater depth, coverage and expansion of the subject areas concerned.

This chapter offers an inquiry into the emerging phenomenon of corporate social advocacy, also known as CEO activism, in a non-Western sociocultural context. It addresses gaps in CEO activism research, including a dearth of non-Western contexts, dominance of modernist perspectives, and omission of female activist CEO voices. I apply alternative theoretical lenses of Caritas, Ubuntu, Africapitalism, and postmodernism to examine facets of CEO activism in Ghana. Data were collected through long interviews with 24 activist CEO men and women and data underwent hermeneutic phenomenological theme analysis. Findings suggest that CEO activism in Ghana is motivated by a range of factors previously not articulated in the literature on CEO activism. Brand activism typologies adequately describe the causes/issues advocated by activist CEOs in Ghana – as findings advance perspectives of non-Western society CEO activists. Hence, this chapter internationalizes the CEO activism phenomenon for the public relations literature while extending diversity, equality, and inclusion, sustainability, postmodern values, and insider activist perspectives to also include Caritas, Ubuntu philosophy, and Africapitalism.