Search

Purpose The purpose of this study is to reveal the usability of waste paper sludge on the production of composite materials and the printability of their surfaces were investigated. Design/methodology/approach First, composite plates were produced by using dried and milled waste sludge together with polyester resin and epoxy. Screen printing using water, solvent and UV-based inks were carried out. Findings It was determined that UV and solvent-based inks in both resin groups were permanently attached to the surface of composite plates produced using paper mill waste sludge, while it was found that the adhesion was not achieved sufficiently in cardboard factory waste sludge. Originality/value The unique aspect of this study is obtained the composite plates from paper mill and cardboard mill waste sludge and improved the printability of them.

Purpose In flexible electronics applications, organic inks are mostly used for inkjet printing. Three-dimensional (3 D) printing technology has the advantages of low cost, high speed and good precision in modern electronic printing. The purpose of this study is to solve the high cost of traditional printing and the pollution emissions of organic ink. It is necessary to develop a water-based conductive ink that is easily degradable and can be 3 D printed. A nano-silver ink printed circuit pattern with high precision, high conductivity and good mechanical properties is a promising strategy. Design/methodology/approach The researched nano-silver conductive ink is mainly composed of silver nanoparticles and resin. The effect of adding methyl cellulose on the ink was also explored. A simple 3 D circuit pattern was printed on photographic paper. The line width, line length, line thickness and conductivity of the printed circuit were tested. The influence of sintering temperature and sintering time on pattern resistivity was studied. The relationship between circuit pattern bending performance and electrical conductivity is analyzed. Findings The experimental results show that the ink has the characteristics of low silver content and good environmental protection effect. The printing feasibility of 3 D printing circuit patterns on paper substrates was confirmed. The best printing temperature is 160°C–180°C, and the best sintering time is 30 min. The circuit pattern can be folded 120°, and the cycle is folded more than 60 times. The minimum resistivity of the circuit pattern is 6.07 µΩ·cm. Methyl cellulose can control the viscosity of the ink. The mechanical properties of the pattern have been improved. The printing method of 3 D printing can significantly reduce the sintering time and temperature of the conductive ink. These findings may provide innovation for the flexible electronics industry and pave the way for alternatives to cost-effective solutions. Originality/value In this study, direct ink writing technology was used to print circuit patterns on paper substrates. This process is simple and convenient and can control the thickness of the ink layer. The ink material is nonpolluting to the environment. Nano-silver ink has suitable viscosity and pH value. It can meet the requirements of pneumatic 3 D printers. The method has the characteristics of simple process, fast forming, low cost and high environmental friendliness.

Learning outcomes Through this case, participants will be able to: ▪ understand the different approaches to preparing operating budgets; ▪ classify the costs based on traceability to its cost centres; ▪ understand the difference in budget preparation and its analysis under different cost centres; ▪ put together the required information, identify the format and prepare major operating budgets; and ▪ evaluate operating budgets and give suggestions to the company based on budget analysis. Case overview/synopsis This case is about a manufacturing company that is going to introduce a budgeting system. It highlights the process of information collecting from key employees for budget preparation. This case also deals with various decisions to be made during the implementation of the new system such as the context of budgets, cost units and sequence of budgets.This case will help students to enhance their understanding of the operating budgets. The students will able to visualize the difficulty faced by companies to implement a new system. Complexity academic level This case is applicable in the courses such as Master of Business Administration, Master of Commerce or other postgraduate studies. This can also be discussed in professional courses such as Chartered Accountants, Certified Management Accountants, Company Secretaries, Institute of Cost and Works Accountants of India and Chartered Financial Analysts. Supplementary materials Teaching Notes are available for educators only. Subject code CSS 1: Accounting and Finance.

PurposeThis viewpoint article discusses and analyses the need and benefits of a patient safety definition within the context of nursing.Design/methodology/approachThis viewpoint article is supported by literature review, statutory documents and expert knowledge evidence. All these sources provided a unified narrative of the background, current aspects and future needs of patient safety.FindingsThe need for strengthening patient safety and the nurses' role within healthcare's actions towards patient safety are discussed. The predominant role of nurses due to the proportionate size and significant role along with the need for clarification of patient safety in nursing terms is recognised. Research evidence of nursing areas with safety issues and relevant nursing interventions are presented. Based on all findings, a research-based nursing specific patient safety definition is proposed. This definition includes three axes: what is patient harm, how this harm can be eliminated or reduced and which are the areas of nursing practice that are identified to provide opportunity for patient harm. These axes include nursing specifications of the patient safety definition.Originality/valueIt is the first time that a nurse specific patient safety definition is proposed. This definition strives to enhance nurse practitioners' understanding and engagement with patient safety by clarifying aspects of patient safety within everyday nursing practice.

PurposeThe paper describes patterns of study on innovation in the regional economic resilience literature regarding methods and findings.Design/methodology/approachThis study is a descriptive one and it uses, as a method, the scoping review based on Scopus and Web of Science databases. Forty-eight theoretical-empirical papers were thematically coded, and analyses were conducted using R packages and MaxQDA.FindingsInnovation has been used narrowly in the regional resilience literature, considering the variables, the types of shocks and the analyzed loci. From the sampled papers, this study suggests that, depending on the operationalization, the addressed relationship can be positive or negative, which still needs further investigation. In addition, the study identified two lines of research. The first, characterized by quantitative research, secondary sources and multivariate analyses, focuses on testing predictive regional resilience models based on innovation-related variables. The second, characterized by qualitative or multi-method approaches, is more concerned with explaining the knowledge accumulation and the learning capacity related to regional innovation.Research limitations/implicationsThe paper’s findings show a restricted view of the innovation–resilience relationship. Although this study does not present a meta-analysis, it reveals gaps for future research. Some suggestions can be highlighted, such as (1) expanding knowledge about innovation as a predictor of resilience, (2) the theoretical development of this relationship to guide empirical investigations and (3) studies that consider the meso or micro level, approaching the role of actors in fostering innovation in the regional resilience process.Originality/valueThis paper fulfills an identified need to investigate how innovation has been operationalized in regional resilience empirical research.

Purpose This study aims to synthesize the current literature and present a definition of future smart banking services known as “metaverse banking” as well as to discuss its future potential. Design/methodology/approach This paper proposes a suitable definition for metaverse banking that includes the important elements of metaverse banking and sheds light on its impending potential from distinct aspects. Findings Metaverse banking is a banking channel actualized through the integration of metaverse and online banking services, enabled by a mix of numerous advanced technologies, that provides customers with synchronous banking services accompanied with 3D experiences in a virtual world. There is a high likelihood in the future that metaverse banking is able to be marketed intensively yet effectively, and incur progressive demands, as well as progress significantly in terms of development. Practical implications This study assists bank managers in understanding metaverse banking better and simultaneously makes them realize the metaverse banking’ growth opportunity which can be pursued. Originality/value To the best of the authors’ knowledge, this is the first paper to establish a definition for metaverse banking and expound on the upcoming potential of metaverse banking. There is a lack of related literature because this concept is relatively new. This study assists in enriching the concept and providing future research directions.

PurposeThe growing quantity of waste is a worrying reality that has resulted in environmental sustainability challenges. Waste paper sludge (WPS) in large quantities from paper mill industry are produced every year. Their disposal in landfills, in general, pollutes the environment. Cement manufacture also contributes to global warming by emitting carbon dioxide. As a result, a novel use of industrial wastes as a supplemental cementitious ingredient in concrete formulation can help to mitigate the environmental problem. This paper aims to study the possibility of usage of WPS as partial replacements of cement for sustainable development of concrete.Design/methodology/approachThis study aims at testing the mechanical properties of concrete that has been mixed with WPS. Between 5% and 20% of the weight of cement, WPS was used to substitute it. The water binder ratios of 0.55, 0.50, 0.45 and 0.42 were all considered for an experiment to better understand the impact of WPS on concrete. In terms of workability, density, water absorption (WA), compressive strength (CS) and flexural strength (FS), concrete mixtures were created, tested and compared to traditional concrete mixes.FindingsAccording to the findings, the initial and final setting times of the concrete mixtures were both significantly delayed, and the workability and density of the concrete mixtures were both significantly lowered at all water binder ratios and replacement levels. Both compressive and FS of concrete made with WSP declined significantly at all water binder ratio. Substitution of cement by WPS enhanced the WA of all the concrete mixes. The mechanical performance of concrete mixtures that were made with a replacement level of 5% exhibited noticeable improvements. Whereas the more is the replacement levels the more the loss in the mechanical properties were noted. The ideal replacement levels for the WPS are up to 5% only.Originality/valueThis paper contributes to the literature by exploring the ecological and sustainable effects of using WPS in construction materials.

Purpose The purpose of this study is to analyze the author’s experience related to several attempts of getting approved a paper of their authorship about gender and organizations by the lens of a researcher trying to meet his goal. Design/methodology/approach Throughout the endeavor, the author received substantial feedback and evaluations from editors and reviewers that allowed him to understand better the motivation of those that are dedicated to carry out such task; enhance his work whenever was possible; increase his resilience and self-motivation; and identify several inconsistencies of the peer-review process. Furthermore, that ample opinionated material allowed him to conduct the current autoethnographic study. Findings Accordingly, the author’s findings identified three aggregate dimensions, namely, demotivating assessments, mixed perceptions and motivating assessments. Moreover, the author did not identify any trace of developmental review (help), bill of rights or notion of being an “artist,” as some scholars suggest, from both the reviewers’ or editors’ part, but only from a specific journal’s editor and one of its reviewers. On the one hand, the majority of the reviewers/editors showed a harsh view about the author’s work or even a lack of interest to ponder his arguments and difficulties to carry out that study. Even though the author alluded to the limitations and unsurmountable hurdles that he faced along the way, they showed neither sympathy nor comprehension to his comments. On the other hand, it was not an easy task to the author to sift the hints provided by them. Research limitations/implications Nonetheless, the author also recognizes his own limitations that eventually affected his analysis and point of views. It is also worth noting that this method relies on a unique source (the author). Practical implications The author believes that his ideas and opinions have some base and merit. Rather, his findings embrace profound implications for reviewers and editors, particularly in terms of how they perform their work. Originality/value To the best of the author’s knowledge, this is the first endeavor focusing on peer-review system related to organizational studies and grounded in an autoethnography approach. Therefore, their contribution is derived from a researcher that is familiar with the system and its flaws.

Purpose The purpose of this paper is to explore and clarify the relationship between creative developments and the concepts of place and placemaking. Design/methodology/approach This paper systematically reviews scholarly literature on the relationship between creative developments and the concepts of place, and critically analyzes the extent to which creative developments acknowledge different aspects of place. Findings The findings demonstrate that the relationship between creative development and place is multifaceted, and combines physical, cultural and social aspects of place. However, the literature also calls for the greater valuation of particular facets of place, including the daily experiences of communities and local cultural producers, alongside symbolic and imagined aspects of place, all of which inform either positive or negative perceptions of urban form. In addition, the authors argue that the cultural value of the creative industries needs to be better acknowledged in creative developments, implying support for a range of cultural practitioners. Research limitations/implications The authors argue that embracing a more holistic understanding of place in creative development has the potential to minimize the negative impacts sometimes associated with such developments (like gentrification and social displacement) while generating greater social and cultural benefits to people and place. The study findings raise questions that frame a critical research agenda for creative-led developments and creative placemaking in this context. Originality/value By examining the broader relationship between creative developments and place and identifying areas neglected by researchers, this research contributes to an articulation of “creative placemaking” that moves creative city policy toward enhancing community development.

Purpose The purpose of this study was to design a paper strip-based non-invasive urine analysis system for the qualitative detection of biomarker aquaporin-1 (AQP1) in renal cancer (RC). RC accounts for 3% of all cancers and 85% of all kidney tumors and mainly originates from the kidney cortex. In recent times, higher urine concentration of AQP1 in patients with RC was confirmed as a specific biomarker of the disease. Hence, the noninvasive, user-friendly and self-diagnostic method is required for the detection of aquaporin biomarkers in RC. Design/methodology/approach The present research work was focused on the development and characterization of a dye conjugated cyclodextrin-based miniaturized system for impregnation on Whatman filter paper to identify RC using AQP1 biomarker present in urine samples. Findings It was observed that the test strip dipped into the urine sample, and the yellow color intensity increased with a decrease in AQP1 concentration due to the transformation of the dye system of free basic form into bound acidic form. The Hue-Saturation-Value profiling was used to observe the effect of color change using a smartphone application. The paper strip-based urine analysis system is highly sensitive for the detection of AQP1 in the range of 10 to 1,000 ng. Originality/value The successful validation indicated that this biosensor is likely to contribute to the development of point-of-care, novel, personalized diagnostics and ensure prolonged survival of RC patients in the near future.

Purpose This paper aims to outline the initial pilot use of the client complexity matrix (CCM), an outcome measure developed for an NHS Adult Intellectual Disabilities Intensive Support Team (IST) in the West Midlands of England. Design/methodology/approach A mixed method approach was used to report the results and evaluate the use of the CCM within this IST. The CCM was trialled for six months between January 2022 and June 2022. CCM scores pre and post IST intervention were analysed via t-test, and qualitative feedback from clinicians is detailed. Findings Analysis suggests the CCM captures service success showing a significant decrease in complexity and risk post-intervention. Qualitative comments from clinicians were generally positive; however, there were requested changes regarding specific presentations, use of labels/language and for a digital version. Research limitations/implications The tool is not co-constructed with the client. Because of this IST’s caseload, the sample size was small. Only one clinician was asked to complete the CCM pre and post intervention. Future use of the measure will encourage two clinicians to complete the measure to evidence its inter-rater reliability. Each client’s specific presentation was not explicitly analysed here. Practical implications The CCM will be updated using the feedback from clinicians and from the peer review process. Research that examines the generalisability of this measure to other IST services would be beneficial. Originality/value The CCM appears to fill a gap in outcome measurements for this IST service which looks at breadth and depth of client complexity and risk.

PurposeThis paper aims to find a suitable structure for a practitioner's handbook that addresses the structural elements of the business continuity (BC) practice.Design/methodology/approachThe case study using the mixed method, quantitative with a questionnaire and conceptual research approach was what has been chosen. The four steps to the research process are outlined: one, choosing the topic, two, collecting relevant literature, three, identifying specific variables and four, generating a structure. The design brought on by years of experience, should be put into an organised system and handbook that can be reused, without having to reinvent the wheel.FindingsA BC handbook should be as relevant to the executives and management as to their employees. By adopting a BC practice in a government department, state-owned entity, agency or municipality. Assurance will be ascertained for reliable, improved service delivery and reputation with much less interruption. Therefore a handbook with a “cradle to the grave” BC approach should outline, with examples of standards, awareness, policy, BC programme plan, BC structures, business impact and risk analysis, strategy, budgets, scorecards, monitoring and evaluation, recovery and BC plans, together with the audit and an International Standards Organization (ISO) 22301 certification process.Research limitations/implicationsThe research was limited to literature, questionnaires and identified variables pertaining to BC management (BCM) in the South African Government.Practical implicationsThe implications of the case study is that out of the variables identified and the relevant literature and standards, a structure for a relevant post-COVID-19 government practitioner's handbook could be made available.Social implicationsThe use of a BCM handbook for government would assist in the continuation of services through manmade and natural disasters. The service to the citizen, including but not limited to water, electricity, sanitation, medical and health services, and the food supply chain are just a few areas that can be positively impacted upon by good BCM. By implication the reliance of government structure are treated most in time of disasters as experienced through the two year period of the COVID-19 pandemic.Originality/valueThe government departments in South Africa do not have or have not implemented BCM due to the lack of clear guidelines. The COVID-19 pandemic however had accelerated the requirement for a top down BCM approach. To ensure that the scope of BCM is not limited, the possibility of having a set handbook for the government practitioner will ensure that service quality remains intact. Such a handbook related to government BCM practice is long outstanding.

PurposeThis study explores the everyday experiences of researchers in assessing their own and others' research, highlighting what “good” qualitative accounting research is from their perspectives.Design/methodology/approachThe analysis is based on interviews with accounting scholars from the UK, Germany, Italy, Spain and Australia, with diverse ethnic background and methodological preferences.FindingsInterviewees pointed to a plurality of practical, and to some extent tacit, ways in which they demonstrate and assess the quality of research, concerning “contribution”, “consistency” and “confidence”, with generalizability being seen as more controversial and difficult to attain. In general, interviewees highlighted the underlying ambiguity on what constitutes good research in the qualitative accounting community, contrasting it to the perceived stronger clarity to be found in the quantitative accounting community. This was seen as potentially strengthening the positions of “gatekeepers” in the accounting communities, and encouraging conformance and “signaling” behaviors, at the risk of hampering innovation.Originality/valueThe main critical issues affecting qualitative research quality highlighted by interviewees concern the engagement with the world of practice, and with theory and literature, the importance of accounting for the analysis of qualitative data and for the messiness of the underlying process, and the implicit search for compliance with editors' and community's expectations and conventions. These findings suggest the need to continue debating how to assess the quality of qualitative research in everyday activities, and reflect on how to promote acceptance and openness to pluralism, in scientific communities, as well as in data collection, analysis, in the theorizing, and in connecting epistemology and methodology.

PurposeThis paper reflects on Sven Modell's (2022) study discussing uses of institutional theorising for studying performance measurement and management (PMM) in the public sector context. The paper provides arguments for critically analysing the assumptions and characteristics of PMM research.Design/methodology/approachFirst, the paper addresses PMM as a field of research linking scientific disciplines, schools of thought and academic scholars. Second, the paper discusses the role of institutional theorising in PMM research. Third, the paper analyses and reviews Modell's ideas on the future prospects of PMM research. The paper also elaborates on the ideas presented in Modell's paper.FindingsModell's paper suggests sociology of valuation and the discussion on hybrid governance as future developments for PMM research. This paper provides a conceptual perspective to link these areas together. Furthermore, the paper contributes to understanding PMM as a multi-disciplinary, inter-disciplinary and trans-disciplinary research area.Originality/valueThis paper contributes to the conceptualizations of values, valuation and hybridity in PMM research from the viewpoint of institutional theory.

Purpose This paper aims to examine the nature of academic engagement with policy and the (lack of) responsiveness by policymakers to the scientific community through the development of the International Financial Reporting Standards (IFRS) Foundation Trustees’ Consultation Paper on Sustainability Reporting (IFRS Foundation, 2020). Design/methodology/approach The 577 submissions to the IFRS Foundation consultation were reviewed, and 39 were identified as being submitted by academics. These 39 included collectively 104 academic signatories from 74 organisations or networks and 20 countries. They were analysed using NVivo. Drawing on the literature on techniques used to discredit or credit arguments, we examine the academic responses to the consultation questions, particularly those concerning: the role of the IFRS Foundation; perceptions of the “investor perspective”; the audience for reporting; the definition of materiality; and a climate first approach. Findings The majority (72%) of academic submissions were opposed to the IFRS Foundation Trustees’ proposals on key issues. This dissenting majority collectively have substantial research records in sustainability reporting and its outcomes. Those supportive were significantly less likely to reference research or state their credentials and, despite being supportive, nevertheless raised concerns with the proposals. Practical implications Senior academics undertaking research in the field have engaged, in unusually high numbers, with a policy development they believe will not work and maybe counter to achieving sustainable development. The findings underscore the importance of highlighting the discrediting strategies and tactics used in this discursive “battle”. The findings have implications for the legitimacy of policymakers on sustainability-related initiatives which are not engaging with the relevant scientific community. Social implications Policy initiatives that are judged as potentially harmful to sustainable development attract more intense, activist and sustained engagement supported by research evidence. Originality/value The paper identifies the importance of evidence-based academic engagement and highlights strategies that engaging academics need to persist over. It highlights the collective view of academics in the field on the IFRS Foundation consultation paper.

PurposeThis paper aims to explore the factors that affect housing prices as per Chinese articles indexed in the Chinese Science Citation Database (CSCD). There were different foci regarding what drove housing prices in China in Chinese articles, and international journal articles in English. As most previous English articles only threw light on international research, it motivated the researchers to systematically review Chinese literature’s factors that affected housing prices in China.Design/methodology/approachThis paper reviewed housing price research articles indexed in the two largest Chinese academic research databases: the CSCD and China Knowledge Infrastructure Engineering Database (CNKI.NET). It systematically collected the data and adopted descriptive analysis techniques and synthesis.FindingsThis research reviewed the literature published from 2015 to 2020 and revealed some unique factors affecting China's housing prices. For example, research focused on administrative aspects such as macroeconomic regulation and control (often known as macro control). Authors of Chinese articles suggested that the two-child policy affected housing prices, which differed from that in the English journal articles. The research results implied that researchers should read top Chinese journals on top of good international journals when they study China's real estate market in the future.Research limitations/implicationsBecause the domestic real estate market started late, domestic real estate transaction data and real estate-related statistics are more difficult to obtain. The research is mostly based on the relationship between supply and demand, government policy and individual consumer factors, and the sample has a short time span.Practical implicationsAs China is a planned economy country, administrative factors are one main factor that affects the housing price. There were a significant number of articles in Chinese that considered this factor to be the main driver of the real estate price. It included government investment and macro-control, i.e. direct government intervention to cool down the overheated economy. Yet, there are few English articles that threw light on this factor including the commodity housing supply and government behaviour that affect housing price. The second-child policy, which is unique in China, also played an important role in the determination of the housing price. In the articles indexed in CNKI, the second-child rate, willingness to have a second child or having a second child were mentioned in the Chinese articles but not the English ones.Social implicationsIn this paper, the economic, social, administrative and environmental factors were summarised, which basically covered all the factors affecting housing prices. The administrative factors were a special group of factors that affect the housing price because of the country's planned economic system. Secondly, it provided useful information to real estate development enterprises in China. To make a correct investment and management decision, real estate development enterprises must understand the actual situation and possible problems of the industry. In this study, we analysed the research literature on the real estate industry in China for the period from 2015 to 2020 one by one and determined the influencing factors of the housing price, which provided references for effective cost control. Thirdly, it allows the public to understand and grasp the real estate industry. As the housing price has been continuously increasing, the public pays increasing attention to the real estate industry. Through the literature analysis of the impact of real estate prices, this paper revealed the elements of house price expenses, which makes it convenient for ordinary people to understand the real estate industry.Originality/valueThis study allows foreigners who do not know Chinese to know more about factors that drove housing prices from the Chinese perspective. It also provides insights to overseas developers who wish to enter the property market in China. The results can be generalised to other non-English-speaking real estate research.

Purpose The purpose of this article is to propose a standardization model that contributes to the creation of organizational knowledge in the paper industry. This study was oriented to answer the question: how to create organizational knowledge through the standardization model of the paper industry’s production system? Design/methodology/approach This research was applied in the main production unit of the paper organization. The data were collected through the analysis of documents, systems and routines of the researched unit. In the research, the observation technique and direct documentation were used. For the operationalization of the research, the following phases were carried: understanding of the applied standardization model, literature review on the research topics, formulation of a standardization model and application of the model. Findings A model of standardization of production processes that contributes to the creation of organizational knowledge, in which a correlation of all its stages with the Knowledge conversion modes was found and validated through an applied research in the industry. Research limitations/implications This study is applied in a paper industry. In the survey, there is no comparison with other companies. The adaptation of the study in other industries and organizations can increase knowledge about the connection of standardized systems with knowledge conversion modes, adjusting them to other environments or other situations. Originality/value This study stands out for empirically testing, a standardization model that favors the creation of knowledge through the analysis of the various activities in a paper industry, providing a real connection between the knowledge management literature and the organizational environment. Standardization can represent an instrument of innovation in the most diverse types of industry, as long as it comes with a proposal for something new and better than the existing model.

PurposePredicting highly cited papers can enable an evaluation of the potential of papers and the early detection and determination of academic achievement value. However, most highly cited paper prediction studies consider early citation information, so predicting highly cited papers by publication is challenging. Therefore, the authors propose a method for predicting early highly cited papers based on their own features.Design/methodology/approachThis research analyzed academic papers published in the Journal of the Association for Computing Machinery (ACM) from 2000 to 2013. Five types of features were extracted: paper features, journal features, author features, reference features and semantic features. Subsequently, the authors applied a deep neural network (DNN), support vector machine (SVM), decision tree (DT) and logistic regression (LGR), and they predicted highly cited papers 1–3 years after publication.FindingsExperimental results showed that early highly cited academic papers are predictable when they are first published. The authors’ prediction models showed considerable performance. This study further confirmed that the features of references and authors play an important role in predicting early highly cited papers. In addition, the proportion of high-quality journal references has a more significant impact on prediction.Originality/valueBased on the available information at the time of publication, this study proposed an effective early highly cited paper prediction model. This study facilitates the early discovery and realization of the value of scientific and technological achievements.

Purpose The purpose of this study is to investigate the effects of a pigment coating on the mechanical properties of fluting paper. Design/methodology/approach Two different calcium carbonate pigments were used in the preparation of the coated color, precipitated calcium carbonate (PCC) and ground calcium carbonate (GCC). Fluting paper produced by recycling waste paper was used as base paper. The effects of PCC and GCC pigments on mechanical properties were compared. Ring crush test (RCT), corrugating medium test (CMT), corrugating crush test (CCT), tensile and burst strength tests were applied to the coated papers, and the results were compared to the mechanical properties of base paper. Findings The tensile and burst indices of the coated papers were found to be higher than base papers about 13.9% and 6.05%, respectively. While the coating process positively affected the RCT and CCT values, it did not show a significant impact on the CMT values. GCC, one of the pigments used in coating colors, had a more effective effect on the mechanical properties of fluting papers compared to PCC. Originality/value These results suggest that coating of fluting papers has a positive effect on mechanical properties and the use of GCC as a pigment is more effective than PCC.

Purpose The purpose of this paper is to predict a suitable paper substrate which has high capillary pressure with the tendency of subsequent fluid wrenching in onward direction for the fabrication of microfluidics device application. Design/methodology/approach The experiment has been done on the WhatmanTM grade 1, WhatmanTM chromatography and nitrocellulose paper samples which are made by GE Healthcare Life Sciences. The structural characterization of paper samples for surface properties has been done by scanning electron microscope and ImageJ software. Identification of functional groups on the surface of samples has been done by Fourier transform infrared analysis. A finite elemental analysis has also been performed by using the “Multiphase Flow in Porous Media” module of the COMSOL Multiphysics tool which combines Darcy’s law and Phase Transport in Porous Media interface. Findings Experimentally, it has been concluded that the paper substrate for flexible microfluidic device application must have large number of internal (intra- and interfiber) pores with fewer void spaces (external pores) that have high capillary pressure to propel the fluid in onward direction with narrow paper fiber channel. Originality/value Surface structure has a dynamic impact in paper substrate utilization in multiple applications such as paper manufacturing, printing process and microfluidics applications.

Purpose This study aims to determine the ink removal efficiency of papers with different recycling numbers and to examine some electrophotographic printing properties. Design/methodology/approach The base papers prepared according to the INGEDE 11p standard are subjected to six recycling stages (RS) under equal conditions. The physical-optical properties of the papers obtained at the end of each RS are measured and CMYK (cyan, magenta, yellow, key) color measurement scales are printed on each paper with electrophotographic printing. Color measurements of the printed papers are measured using the X-Rite eXact spectrophotometer, adhering to the ISO 13655:2017 standard. According to the measurement results of the optical properties, the ink removal efficiency of each recycling step is determined as a percentage (%) using some formulas. Findings As general, according to DEMLab and IERIC data, it is determined that the ink removal efficiency increased as the recycling repetition increased. In DEMf factor values, the highest deinking efficiency is obtained after the fourth RS. There is no significant difference between the printing properties of the samples. Originality/value It has been a matter of curiosity that papers lose their properties after how many RS. Many studies have been carried out on this subject and it has been presented by experimental methods that the printability properties of papers increase or decrease after which RS. This study can be a pioneer for future studies.

Purpose This paper aims to provide a deeper understanding of using filling materials that are used to fill gaps in wooden objects, and their response to changes in the surrounding environment to evaluate wood gap fillers and choose the best material. As a wide variety of materials, but most of them were unsuitable for filler mixtures. Specific materials were used, which can adapt to changes in wood size in response to changes in humidity. This research discusses the results of experiments that were conducted to determine how gap fillers composed of glass microballoons, microcrystalline cellulose and paper pulp fills are mixed with Klucel G, Paraloid B-72 and methyl cellulose as binders, and respond in various conditions. Design/methodology/approach It requires using several scientific and analytical techniques to provide a deeper understanding of filling materials characterization, dimensional stability, their shrinkage and study mechanical properties. Findings The analytical study of filling gaps in wooden objects with different filling materials allowed defining that the main drawbacks of the examined gap fillers were low water resistance, poor dimensional stability upon drying, or exposure to water vapor or liquid water, and fragility. Two types of gap fillers with high mechanical properties and pH values similar to those of wood were found to be appropriate for application on wooden archaeological artifacts. Originality/value The importance of the experimental study was to determine suitable filling materials and provide the basic characteristics of filling materials reversibility, workability, dimensional stability, lack of shrinkage, drying, ability to take color and be shaped, stability with aging, compatibility with wood in terms of behavior with changing humidity and non-toxicity. Also, strength properties or their likelihood to deform easily allowing changes in the shape of the wooden object during the movement of wood, either of which may be desirable in specific circumstances.

Purpose Paper aims to determinate caking paper manuscript cause through studying of the manuscript components, bio-deterioration and physio-chemical deterioration factor. It will facilitate manuscripts and paper conservators to understand paper blocking and caking phenomenon. Design/methodology/approach The manuscript condition has been diagnosed by focusing on adhesion and fossilization regions. To achieve this, some methods of analysis and examination were used, such as visual examination, digital microscopy and scanning electron microscope were used to studying surface changes. X-ray diffraction and Fourier transform infrared microscopy were used to determinate of cellulose crystallinity, ink composition and identify the binding medium. Findings The results revealed the use of cotton pulp, and calcium carbonate was among the fillers that were used to improve the properties of paper. The crystallization of cellulose was lower in the first and last papers than the papers located in the heart of the manuscript. The most important reasons that led to the papers caking was the presence of fungi A. niger, Cladosporium sp, Chaetomium sp, by secreting some enzymes in combination with some other factors such as difference variation in temperature and moisture. Originality/value All deterioration factors participate with each other until rule the damage circle of the papers because one factor alone cannot stick the papers. It was inferred from the examinations and analyzes that were conducted for the samples.

Purpose In this present study, electrophotographic printing is made on papers which are subjected to different recycling numbers, and this paper aims to examine the colour changes of this printing type. Design/methodology/approach Four-colour electrophotographic printing is carried out on adhering to the INGEDE 11p standard recycled papers four times under the same conditions. Colour measurements are made by means of electrophotographic printed colour scales printed on these recycled papers. Colour measurements are made with the X-Rite eXact spectrophotometer according to the ISO 13655:2017 standard. As a result of colour measurements, colour differences (ΔL′, ΔH′, ΔC′, ΔE00) of recycled papers are determined using some formulas. Findings According to the values obtained after four recycling, the highest ΔL′ value is found to be 4.80 yellow and the lowest 1.92 black. Again, according to the measurement results, it is determined that the highest ΔE00 is yellow colour with a value of 5.66, and lowest ΔE00 is black colour with a value of 1.98. In ΔH′, black colour is the highest value of 12.61, the lowest value with −2.05 is obtained in magenta colour. It was observed that the highest ΔC′ value is 2.98 in yellow, and the lowest value is −0.28 in black. Originality/value In the printing industry, sometimes customers want to monitor the colour differences in the printing by taking the L′a′b′ obtained values as a result of printing from the printing houses. If the colour differences exceed the tolerance values, then they can interfere with the printing. As a result of the calculations, colour changes in electrophotographic printing are observed with many parameters. This study can be a pioneer for the studies that can be done on this subject.

Purpose The aim of the present paper to compare the cleaning treatments of paper samples exposed to artificial aging, toluene and isopropyl alcohol gel in cleaning wax stains. Design/methodology/approach In total, paper samples were made from wood pulp. They had a deterioration phenomenon represented in the stains of the paraffin wax, so two types of cleaning were used: A traditional method using a toluene solution and another new method using isopropanol gel by a cotton swap in a circular movement until the completion of the cleaning process. Then, all paper samples were treated with toluene and isopropanol to handle the second artificial aging and detect how the samples were affected by artificial aging. For identifying the efficacy of these materials in removing paraffin wax stains, a range of examinations and analyses were used, such as universal serial bus, scanning electron microscope, infrared analysis (IR), pH analysis, color change analysis. Moreover, these results were compared with the standard sample’s results. Findings The results of examinations and analyses proved that the use of toluene affected the paper samples. Their effects were twice as weak, fragile and degraded paper fibers compared to isopropanol gel. Therefore, the isopropanol gel is preferred for paper cleaning to the toluene solution. Originality/value This paper highlights the efficiency of isopropyl alcohol gel in cleaning wax stains from historical paper supports.

Purpose This paper aims to study the application of high-tolerance and flexible indigenous bacteria and fungi, along with the co-metabolism in recycled paper and cardboard mill (RPCM) wastewater treatment (WWT). Design/methodology/approach The molecular characterization of isolated indigenous bacteria and fungi was performed by 16S rRNA and 18S rRNA gene sequencing, respectively. Glucose was used as a cometabolic substrate to enhance the bioremediation process. Findings The highest removal efficiency was achieved for both chemical oxygen demand (COD) and color [78% COD and 45% color removal by Pseudomonas aeruginosa RW-2 (MZ603673), as well as approximately 70% COD and 48% color removal by Geotrichum candidum RW-4 (ON024394)]. The corresponding percentages were higher in comparison with the efficiency obtained from the oxidation ditch unit in the full-scale RPCM WWT plant. Originality/value Indigenous P. aeruginosa RW-2 and G. candidum RW-4 demonstrated effective capability in RPCM WWT despite the highly toxic and low biodegradable nature, especially with the assistance of glucose.

Purpose Paper aims to evaluate the efficiency of traditional chitosan, nano chitosan, and chitosan nanocomposites for consolidating aged papyrus samples. Cellulose-based materials, such as papyrus sheets and paper, which are the most common types of writing supports for works of art in many museums and archive. They are subjected to different types of deterioration factors that may lead to many conservation problems. Consolidation treatment is one of the most common conservation treatments, which should have perform after much testing to select the appropriate consolidants. Design/methodology/approach This research paper aims to evaluate the resistance of traditional chitosan, nanochitosan and chitosan/zinc oxide nanocomposite as an eco-friendly papyrus strengthening. Untreated and treated papyrus was thermally aged and characterized via scanning electron microscope (SEM) and Fourier transform infrared spectroscopy (FTIR). Antimicrobial activity of the papyrus specimens was also determined against four tested pathogenic bacteria by disc diffusion method: MRSA, Staphylococcus aureus, E. coli and P. aeruginosa. Findings The results revealed that chitosan nanocomposite showed a remarkable enhancement of papyrus tensile properties and presence of ZnO prevents the effects of biodeterioration. Originality/value Zinc oxide nanoparticles enhance the optical properties and increase the chemical reactions between the consolidating material and the treated papyrus.

Purpose This paper aims to provide a comprehensive conceptual framework and strong arguments with an intent to examine the stock market variables (predictors) indicating the money laundering (ML) and terrorism financing (FT) proceeds. Design/methodology/approach This paper provides a comprehensive review of ML/FT through the stock market across developed, developing and emerging jurisdictions, sheds light on the existing literature and critically evaluates the gap in the relevant studies. Moving forward, this paper develops the conceptual framework and formulates hypotheses to explore the empirical relationship. Findings This paper advocates and finds a basis to carry out much-needed empirical research between the ML/FT and stock market keeping in view the growing criminal cases in the developing countries. This paper suggests mining proxies from the publically available stock market data and the results of existing seminal research as variables of the study. These data and results carry information about the ML determinants. After developing hypothetical research providing concepts, this paper also finds that using a suitable methodology, preferable Bayesian logistic and linear regression models, it is possible to find the typologies and factors that can indicate and endorse the use of the stock market for ML/FT. Broadly, it is found that the significance of this study will be two-pronged: empirical development and policy implications. Research limitations/implications This paper mainly focuses on the developing region, a newly emerging market and, peculiarly, a grey-listed region by the Financial Action Task Force (FATF). Practical implications In light of the existing literature and to the best of the researchers’ knowledge, this study will bring into focus the new age of the action research on the ML regime in the securities markets of the developing countries, hence, the emerging markets. Moreover, this research shall have a sheer significance for the policy measures on FATF recommendations on ML and FT, especially for the countries listed as “grey”. Social implications The research based on comprehensive review will help in controlling the social behaviours aiding the proceeds of ML. Originality/value This research is extremely novel to the best of the researcher's knowledge.

Purpose The surface energy of the printing material can be increased to desired levels with different chemicals or methods. However, the important thing is that the surface properties of printing material are not affected negatively. In this way the aim of this paper provide that the surface properties of matte and glossy coated paper is improved by the argon containing atmospheric pressure plasma device because the plasma treatment method does not occur surface damaging on the papers. Design/methodology/approach In experimental studies, test samples cut from 160 mm × 30 mm in size from 115 g/m2 gloss- and matt-coated papers were used. The plasma treatments of paper samples were carried out with an argon containing atmospheric pressure plasma device of laboratory scale that produces plasma of the corona discharge type at radio frequency. The optimized plasma parameters were at a frequency of 20 kHz and plasma power 200 W. A copper electrode of length 12 cm and diameter 2.5 mm was placed in the centre of the nozzle. Findings Research findings showed that the surface energies of the papers increased with the increase in plasma application time. While the contact angle of the untreated glossy paper is 82.2, 8 second plasma applied G3 sample showed 54 contact angle value. Similarly, the contact angle of the base paper of matt coated is 91.1, while M3 is reduced to 60.4 contact angles by the increasing plasma time. Originality/value Plasma treatment has shown that no chemical coating is needed to increase the wettability of the paper surface by reducing the contact angle between the paper and the water droplet. In addition, the surface energies of all papers treated by argon gas containing atmospheric pressure plasma, increased. Plasma treatment provides to improve both the wettability of the paper and the adhesion property required for the ink, with an environmentally friendly approach.

Purpose The purpose of this paper is to develop a numerical simulation method based on the transient upstream finite element method (FEM) and Schottky emission theory to reveal the distribution characteristics of space charge in oil-paper insulation. Design/methodology/approach The main insulation medium of the converter transformer in high voltage direct current transmission is oil-paper insulation. However, the influence of space charge is difficult to be fully considered in the insulation design and simulation of converter transformers. To reveal the influence characteristics of the space charge, this paper proposes a numerical simulation method based on Schottky emission theory and the transient upstream FEM. This method considers the influence of factors, such as carrier mobility, carrier recombination coefficient, trap capture coefficient and diffusion coefficient on the basis of multi-physics field coupling calculation of the electric field and fluid field. Findings A numerical simulation method considering multiple charge states is proposed for the space charge problem in oil-paper insulation. Meanwhile, a space charge measurement platform based on the electrostatic capacitance probe method for oil-paper insulation structure is built, and the effectiveness and accuracy of the numerical simulation method is verified. Originality/value A variety of models are calculated and analyzed by the numerical simulation method in this paper, and the distribution characteristics of the space charge and total electric field in oil-paper insulation medium with single-layer, polarity reversal of plate voltage and double-layer are obtained. The research results of this paper have the guiding significance for the engineering application of oil-paper insulation and the optimal design of converter transformer insulation.

PurposeExpanding on an invited talk at the 1st Paper Development Workshop of the Qualitative Management Accounting Research Group, the purpose of this study is to offer some suggestions for developing qualitative accounting papers. Emphasis is put on the potential of qualitative research to situate evocative accounts of the organisational functionings of accounting in their wider social contexts.Design/methodology/approachTo think about paper development as an exercise in communicating worthwhile findings to the readership by interweaving the researcher’s impressions of the field, recorded field material and different social theories to create qualitative accounting scholarship.FindingsQualitative accounting papers can, through the use of different theories, show the embedding of the organisational in the social. Development of qualitative accounting papers is an achievement that emerges in the process of writing.Practical implicationsOutlines five summary recommendations for paper development.Originality/valueReflects on paper development designed to create qualitative accounting research.

PurposeProductivity improvement is key to sustainability performance improvements of organizations. In a real-world scenario, the nature of inputs and outputs is likely to be imprecise and vague, leading to complexity in comparing firms' efficiency measurements. Implementation of fuzzy-logic based measurement systems is a method for dealing with such cases. This paper presents a fuzzy weight objective function to solve Data Envelopment Analysis (DEA) CCR model for measuring paper mills' performance in India for 15 years.Design/methodology/approachAn integrated methodology is proposed to solve DEA models having fuzzy weights. The fuzzy DEA methodology is an extended version of the DEA approach that researchers have used for performance measurement purposes in imprecise and vague scenarios. The ecological performance of the paper industry is evaluated, considering some desirable and undesirable outputs. The effect of non-discretionary input on the performance of a paper mill is also analyzed.FindingsAnalysis suggests that the productivity of the paper industry is improving consistently throughout the period. The comparative evaluation of methods suggests that a diverse cluster of DMUs and integration of DEA with the fuzzy logic increases the diversity in the efficiency score while DEA-DE imitates the results of CCR DEA.Originality/valueProposed a fuzzy DEA-based analytical framework for measuring the paper industry's ecological performance in an imprecise and vague scenario. The model is tested on data from the paper industry in a developing country context and comparative performance analysis using DEA, fuzzy DEA and DE algorithm is done.

Purpose This paper aims to present the components' characterization and condition assessment of an important deteriorated Mamluk-illuminated paper manuscript housed in Al-Azhar Library, Egypt. Design/methodology/approach Different analytical techniques used in this study were the portable digital optical microscope, stereomicroscope, scanning electron microscope with EDX (SEM.EDX), portable X-ray fluorescence (pXRF), X-ray diffraction (XRD), pH measurement and Fourier transform infrared spectroscopy (FTIR). Findings The results obtained by different microscopes showed that the gilding in the surface of illuminated paper sheets was performed with gold leaves. Additionally, these microscopes revealed that the illuminated paper manuscript has different aspects of deterioration such as adhered dirt, staining, some micro-cracks, cracks and detachment of some parts in some illuminated areas. The results of elemental analysis by EDX, portable XRF and XRD analysis showed that the orange red pigment is red lead (Pb3O4), blue pigment is azurite (2CuCo3.Cu (OH)2), and the gold layer is has consisted of brass alloy (Cu-Zn) with a small amount of gold element (Au). The pH measurement stated that the historical paper in the acidity level. The ATR-FTIR analysis also revealed the oxidation of cellulose. Moreover, it was found from ATR-FTIR that Arabic gum was used as a binder for the pigments. Originality/value This study presents the important results of analytical methods used for condition assessment and identification of the components of an important Mamluk-illuminated paper manuscript, where these results referred that the studied paper manuscript had different aspects of deterioration. The conservation steps either conservation treatment or preventive conservation are urgently needed in future studies.

PurposeSynergy indicators and social network analysis (SNA), as practical tools, provide the possibility of explaining the pattern of scientific collaboration and visualization of network relations. Recognition of scientific capacities is the basis of synergy. The present study aims to measure and discover the synergistic networks of COVID-19’s top papers at the level of co-authorship, countries, journals, bibliographic couples and titles.Design/methodology/approachThe synergy indicator, co-authorship co-citation network analysis methods were applied. The research population comprises COVID-19’s top papers indexed in Essential Science Indicator and Web of Science Core Collection 2020 and 2021. Excel 2016, UCINET 6.528.0.0 2017, NetDraw, Ravar Matrix, VOSviewer version 1.6.14 and Python 3.9.5 were applied to analyze the data and visualize the networks.FindingsThe findings indicate that considering the three possible possibilities for authors, countries and journals, more redundancy and information are created and potential for further cooperation is observed. The synergy of scientific collaboration has revealed that “Wang, Y,” “USA” and “Science of the Total Environment” have the most effective capabilities and results. “Guan (2020b)” and “Zhou (2020)” are bibliographic couplings that have received the most citations. The keywords “CORONAVIRUS DISEASE 2019 (COVID-19)” were the most frequent in article titles.Originality/valueIn a circumstance that the world is suffering from a COVID-19 pandemic and all scientists are conducting various researches to discover vaccines, medicines and new treatment methods, scientometric studies, and analysis of social networks of COVID-19 publications to be able to specify the synergy rate and the scientific collaboration networks, are not only innovative and original but also of great importance and priority; SNA tools along with the synergy indicator is capable of visualizing the complicated and multifaceted pattern of scientific collaboration in COVID-19. As a result, analyses can help identify existing capacities and define a new space for using COVID-19 researchers’ capabilities.

PurposeThis study distinguishes the academic influence of different papers published in journals of the same subject or field based on the modification of the journal impact factor.Design/methodology/approachTaking SSCI journals in library and information science (LIS) as the research object, the authors first explore the skewness degree of the citation distribution of journal articles. Then, we define the paper citation ratio as the weight of impact factor to modify the journal impact factor for the evaluation of papers, namely the weighted impact factor. The authors further explore the feasibility of the weighted impact factor in evaluating papers.FindingsThe research results show that different types of skewness exist in the citation distribution of journal papers. Particularly, 94% of journal paper citations are highly skewed, while the rest are moderately skewed. The weighted impact factor has a closer correlation with the citation frequency of papers than the journal impact factor. It resolves the issue that the journal impact factor tends to exaggerate the influence of low-cited papers in journals with high impact factors or weaken the influence of high-cited papers in journals with low impact factors.Originality/valueThe weighted impact factor is constructed based on the skewness of the citation distribution of journal articles. It provides a new method to distinguish the academic influence of different papers published in journals of the same subject or field, then avoids the situation that papers published in the same journal having the same academic impact.

Purpose The main aim of this study is to study the effect of alkyl dimethyl benzyl ammonium chloride on removing stains, yellowness and harmful metal ions on historical printed paper, as well as the effect of this cleaner on optical and chemical properties of treated paper. Design/methodology/approach The assessments after and before treatment were carried out using digital microscopy, infrared spectroscopy (FTIR), pH measurement, color change and finally scanning electron microscopy. Findings The results showed that the concentrations used under study (1% and 3%) cleaned the paper efficiently without any observed effect on the chemical composition of cellulose, which was confirmed by IR spectra. The most stains that completely disappeared were the soil spots, also the pH values had improved significantly after treatment, which confirms that the detergent is effective in neutralizing the acidity of cellulose. Moreover, the color change revealed an increase in the chromatic lightness of the paper after treatment, which agreed with the results of the scanning electron microscopy examination, as the paper appeared free of dirt, and the fibers and bundles became more cohesive. Originality/value To the best of the authors’ knowledge, this study is a unique study, as there is no previous literature that has indicated the use of the effect of alkyl dimethyl benzyl ammonium chloride washing treatments for printed historical paper, as it was limited only to making disinfection materials and water purification products.

Purpose The aim of this paper, using the intuitionistic fuzzy (IF)–set based Preference Ranking Organization Method for Enrichment Evaluation (PROMETHEE) method, is to create multicriteria decision-making (MCDM) mechanism that evaluates the papers according to the offset print quality, separately for each of the CMYK colors. Thanks to the mechanism, the most suitable and the most unsuitable paper for printing is determined. Design/methodology/approach With the IF PROMETHEE method, respectively, deviations are calculated by linear criteria type; the overall IF preference relation matrix is obtained. Finally, the positive and negative outranking flows are calculated; by obtaining net outranking flows, all papers are ranked from best to worst for printability. Findings Based on the results of the MCDM algorithm; the best offset printing quality is Matte Coated 115 gr. for cyan, magenta and black and Glossy Coated 115 gr. for yellow. The worst offset printing quality for all papers is 70 gr. III. low grade paper. According to the findings, when all colors are examined, the best paper for offset printing quality is coated papers; the worst paper is III. low grade papers. Originality/value The creation of mechanism that evaluates all criteria together leads to the most accurate result. Cases of hesitation are also addressed using an IF-based algorithm; all criteria were assigned individual importance levels, and a single result was obtained by activating all of the criteria simultaneously. Therefore reasons, this is paper that will bring innovation and shed light on studies in this field.

PurposeThis paper explores how digitalization affects the academic research publication process by taking into account the perspective of management scholars. It provides an overview of the digital professional services dedicated to academic research, and investigates academics' awareness of, the impact on the publication process of, and scholars' expectations regarding digital services and software.Design/methodology/approachThis explorative study adopted a qualitative approach by performing direct observations of websites regarding digital professional research services and in-depth interviews with national and international management scholars.FindingsThe multiple digital professional services dedicated to academic research enable authors to develop a scientific paper independently or with the support of professionals. The scholars' awareness regarding the digital services and software was limited, because of both the plethora of options on the market and the frequent use of the same digital tools over time. In impact terms, these tools enable scholars to improve research quality and to increase productivity. However, the negative effects led scholars to express different expectations about how they can be improved and what difficulties should be overcome to favor the publication process.Practical implicationsThe results of this study provide suggestions both for scholars who engage in academic research and digital services and software providers.Originality/valueTo the best of the authors' knowledge, this is the first study to examine the ongoing development of digitalization in support of the research publication process from the perspective of academics.

Purpose This study aims to examine the colour changes affecting inkjet prints after the recycling of papers. Design/methodology/approach For recycling, papers prepared with the INGEDE 11p standard are recycled four times. Pulping, storage, flotation, beating and bleaching processes are applied for each recycling, respectively. Inkjet prints are made on the obtained test papers, and colour measurements are made using an X-Rite eXact spectrophotometer according to the ISO 13655:2017 standard. These processes are applied again to the papers which are recycled four times, and the results are analyzed. In addition, the values of ΔE00 ′, ΔL′, ΔH ′ and ΔC′ are calculated according to ISO 11664-6:2014 standard by making some calculations according to obtained the L′a′b′ values. Findings It is determined that the ΔE00 value increases after each recycling in cyan magenta and yellow colour, whereas it decreases in black. The highest ΔE00 value is calculated after the fourth recycling stage is yellow with a value of 8.33. The lowest ΔE00 value detected is black with a value of 0.76 after the fourth recycling stage. This paper observes that the colour with the most variation in hue angle among recycling repetitions is black and the colour with the highest hue angle value is yellow. It is seen that repeating recycling causes increase in the chromatic values of the prints. Originality/value After the fourth recycling stage, colour changes have reached an important point and can cause important printing problems. In this case, the customer’s approval must be obtained to continue printing. This case is valid for ΔE00 values. Colour differences for print contrast, trapping and print chroma values are either not very important or are positive for quality.

Purpose This study aims to provide control of liquids, especially against water-based ink on the paper and paperboard surface with natural substances, in also practical and greenway. Design/methodology/approach The paper surface was treated with natural rosin and its derivatives to obtain a hydrophobic effect and to improve printing properties. The oleoresin samples collected from Pinus nigra Arnold and Pinus pinaster Aiton trees in the controlled area and turpentine content removed was by hydrodistillation. The gum rosin (GR), fortified 10% with maleic anhydride (MGR) and esterified with 10% pentaerythritol (PMGR) samples solved in a simply alcohol and sprayed the base paper surface directly with a spray gun. Base paper samples were paperboard, bleached paper and test liner paper. Then, flexo printing was applied and printability properties were measured. Findings The treatment weights of these paper samples were 1.8 ± 0.5, 1.3 ± 0.5 and 0.7 ± 0.2 g/m2, respectively, compared to the base paper. Greater Cobb60 results were obtained from modified rosin samples than unmodified gum rosin-sized paperboards and the PMGR surface treatment reduces Cobb60 values by 20% and MGR treatment reduces 15% comparing to the base sheet. Then, the printing procedure was applied to the surface of the treated materials using a flexo printing system. As a result of the treatment better print density, chroma and print lightness value consumed a less hydrophobic agent and controlling water-based flexo ink on the base paper surface. Originality/value The unique aspect of this work was improving the hydrophobicity of the paper surfaces was achieved by spraying with natural rosin and derivatives.

PurposeThe industry is relying on the preventive maintenance techniques that can minimize failures and provide industrial plants with effective equipment, but in many companies the maintenance tasks are performed very frequently and not as per plan and do not take into consideration the conditions of the plant and equipments. The failure of each and every component needs to be studied in order to choose the best maintenance strategy. This paper presents a fuzzy VIKOR (Multicriteria Optimization and Compromise Solution) technique which is used in developing a comprehensive approach for maintenance strategy selection in the Deinking plant of the paper industry to choose the appropriate maintenance strategy thereby reducing the unnecessary cost incurred on the maintenance.Design/methodology/approachIn this paper, the Fuzzy VIKOR based methodology was applied for determining the maintenance criticality index of the deinking plant of the paper industry. The effect of failure of components were evaluated by three maintenance experts on five performance criteria that is chance of failure, chance of non-detection, downtime length, severity, spare part criticality. The components were ranked according to the maintenance criticality index and thereby implementing the appropriate maintenance strategy.FindingsThe Fuzzy VIKOR technique was applied to calculate the ranking of various components of paper industry based on the views and judgment of three maintenance experts. The proposed technique suggested the appropriate maintenance strategy for various components taking into consideration the maintenance criticality index of the components.Originality/valueThe proposed technique will help the maintenance managers to solve a discrete problem with non-commensurable and conflicting criteria. The study will help the industries to reduce the unnecessary maintenance tasks and thereby reduce the maintenance cost. This will help the maintenance practitioners in choosing the best and most effective strategy for the organization with regard to the market and company situation especially in the changing business requirement of Industry 4.0.

PurposeTo alleviate the effects of coronavirus disease 2019 (COVID-19) on the economy, Taiwan introduced a stimulus package in the form of triple stimulus vouchers. Despite intense promotion to opt for the vouchers in digital form, Taiwanese public overwhelmingly chose the paper form. This study considers the reasons that influenced their decision comfort in choosing paper rather than digital vouchers based on two categories: rational (promotion depth and ease of use) and behavioral economics factors (analysis paralysis, mental accounting related to ease of tracking expenses, social influence and payment habits).Design/methodology/approachPartial least squares (PLS) method was utilized to analyze survey information obtained from 183 individuals who chose paper vouchers.FindingsIndividuals consider rational and behavioral economic factors in their perception of decision comfort while choosing paper over digital vouchers. Decision comfort is driven more by behavioral economics than rational factors such as ease of use. Interestingly, analysis paralysis related to paper vouchers has the greatest impact, but it positively influences decision comfort, indicating that Taiwanese people view paper vouchers as a safe haven in the midst of uncertainties and information overload. Therefore, when designing public policies or promotional campaigns, possible behavior outcomes should be considered from both rational and behavioral economic perspectives.Originality/valueThis study provides insights into the dynamics of how individuals arrive at their decision of opting paper vouchers over digital ones and offers theoretical contributions related to system adoption and behavioral economics.

PurposeA review of papers on public sector accounting in emerging economies, as published in the Journal of Accounting in Emerging Economies' (JAEE) first decade.Design/methodology/approachA reflection on the issues covered and achievements made in the reviewed papers in the context of extant knowledge in this domain.FindingsA majority of the research in JAEE is dominated by accounting reforms inspired by New Public Management (NPM). Performance management, budgeting and accrual accounting are the main topics in the reviewed research. NPM claims, which can range from usability and use of a new accounting repertoire to desirable impacts on efficiency and service delivery, are often not fulfilled. Many papers attempt to explain failing accounting innovations by the local context in which they are embedded, including political instability, poor governance and a lack of capabilities.Research limitations/implicationsThe paper reviews research in a niche journal, but the findings are related to wider public sector accounting literature.Practical implicationsPublic sector practitioners, but also researchers, need to move away from a focus on public sector reforms due to contextual circumstances leading to built-in failures and concentrate instead on understanding how the accounting repertoire works in practice, including routes for improvements therein.Originality/valueAn original framework for analysing public sector accounting research in emerging economies is proposed, which, among others, distinguishes between various ambition levels for achieving NPM reforms.

This paper aims to present a tool for helping the mindset organization of graduate students and early career researchers in the process of scientific papers writing. The canvas roadmap is proposed and summarizes the fundamental steps and main features of an academic paper in the business management field.,The adopted methodological procedures followed action research and focus groups precepts. Validation was applied in longitudinal and transversal procedures, with two early career researchers and with three groups of graduate students from different institutions. The validation procedures allowed the identification of 15 main features that were structured in a canvas format.,The conception of the canvas roadmap, influenced by the business model canvas, is a tool for easing researchers’ mindset when preparing a manuscript. Each of 15 features are explored according to main identified components along the paper writing process. Advices for early researchers are addressed, and key characteristics are presented. Further readings in academic writing literature are suggested as along with practical tips for developing the manuscript.,Specifically, the canvas roadmap proposal intends to guide Iberoamerican/Latin American scholars to achieve their goals of publishing in top tier journals, relevant to their academic careers, and to improve research outcomes through a structured guidance for crafting scientific papers.,As main contribution and novelty, this paper intends to provide a canvas roadmap by identifying the main sections a scientific paper in the Business Management field must follow, and how to address specific features when writing these sections. This tool was conceived due the Business Management field needs a faster-to-address and easy-to-use tool and that summarizes main features of academic papers.,Este articulo tiene como objetivo presentar una herramienta para ayudar a la organizacion de la mentalidad de los estudiantes de postgrados y los investigadores de carrera temprana en el proceso de redaccion de articulos cientificos. El mapa canvas es propuesto y resume los pasos fundamentales y las principales caracteristicas de un articulo academico en el campo de la Gestion Empresarial.,Los procedimientos metodologicos adoptados siguieron los preceptos de la investigacion-accion y los grupos focales. La validacion se aplico en procedimientos longitudinales y transversales, con dos investigadores en carrera inicial y con tres grupos de estudiantes de postgrados de diferentes instituciones. Los procedimientos de validacion permitieron identificar quince caracteristicas principales que se estructuraron en formato canvas.,La concepcion del mapa canvas, influenciada por el modelo canvas para los modelos de negocios, es una herramienta para facilitar la mentalidad de los investigadores al preparar un manuscrito. Cada una de las quince caracteristicas se explora de acuerdo con los principales componentes identificados a lo largo del proceso de escritura de los manuscritos. Se abordan consejos para los investigadores tempranos y se presentan las caracteristicas clave. Se sugieren lecturas adicionales de literatura academica, asi como consejos practicos para desarrollar el manuscrito.,Como principal aporte y novedad, este articulo pretende proporcionar un mapa canvas identificando las principales secciones que debe seguir un articulo cientifico en el campo de la Gestion Empresarial y como abordar las caracteristicas especificas al escribir estas secciones. Esta herramienta fue concebida debido al campo de la Gestion Empresarial necesitar una herramienta mas rapida de abordar y facil de usar y que resume las principales caracteristicas de los articulos academicos.,Especificamente, la propuesta del mapa canvas pretende orientar a los academicos iberoamericanos/latinoamericanos para lograr sus objetivos de publicacion en revistas de primer nivel, relevantes para sus carreras academicas, y mejorar los resultados de la investigacion a traves de una guia estructurada para la elaboracion de articulos cientificos.,Este artigo tem como objetivo apresentar uma ferramenta que ajude a organizar a mentalidade de alunos de pos-graduacao e pesquisadores em inicio de carreira no processo de redacao de artigos cientificos. O mapa canvas e proposto e sintetiza as etapas fundamentais e as principais caracteristicas de um artigo academico da area de Administracao e Negocios.,Os procedimentos metodologicos adotados seguiram os preceitos da pesquisa-acao e dos grupos focais. A validacao foi aplicada em procedimentos longitudinais e transversais, com dois pesquisadores em inicio de carreira e com tres turmas de alunos de pos-graduacao de instituicoes diferentes. Os procedimentos de validacao permitiram identificar quinze caracteristicas principais que foram estruturadas em formato canvas.,A concepcao do mapa canvas, influenciada pelo modelo de negocios canvas, e uma ferramenta para facilitar a mentalidade dos pesquisadores na preparacao de um artigo. Cada uma das quinze caracteristicas e explorada de acordo com os principais componentes identificados ao longo do processo de redacao dos artigos. Abordam-se dicas para pesquisadores iniciantes e apresentam-se caracteristicas principais. Sugere-se leitura adicional da literatura academica, bem como dicas praticas para o desenvolvimento do artigo.,Como principal contribuicao e novidade, este artigo visa fornecer um mapa canvas identificando as principais secoes que um artigo cientifico deve seguir na area de Administracao e Negocios e como abordar as caracteristicas especificas na redacao destas secoes. Essa ferramenta foi concebida devido a area de Administracao e Negocios necessitar de uma ferramenta de abordagem mais rapida e facil de usar e que sintetiza as principais caracteristicas dos artigos academicos.,Especificamente, a proposta do mapa canvas visa orientar os academicos ibero-americanos/latino-americanos a atingirem seus objetivos de publicacao em periodicos de alto nivel, relevantes para suas carreiras academicas, e a melhorar os resultados da pesquisa por meio de um guia estruturado para a preparacao de artigos cientificos.