Occupational Exoskeletons: Understanding the Impact on Workers and Suggesting Guidelines for Practitioners and Future Research Needs

This paper examines occupational exoskeletons and their effects on workers. The study includes a thorough evaluation of the current literature on occupational exoskeletons, with an emphasis on the impact of these devices on workers’ health and the safety, performance and users’ subjective perceptions. The aim of the study was to gain knowledge of how exoskeletons affect the workers and to identify practical suggestions for practitioners. The findings of the study suggest that exoskeletons can have both positive and negative effects on workers. Some users claimed enhanced comfort and decreased fatigue, whilst others reported discomfort and suffering. The study highlights the importance of considering the individual needs and preferences of workers when selecting and implementing exoskeletons in the workplace, with a focus on health, safety, performance and user acceptance. Based on the findings, the paper presents suggestions for employers and practitioners to ensure the effective and safe use of exoskeletons in occupational settings. These recommendations cover areas such as the assessment of workplace requirements, the selection and fit of exoskeletons, the optimization of design and ergonomics and the evaluation of performance. The paper concludes by highlighting the need for further research in this area, particularly in the areas of long-term use

What does materiality mean to integrated reporting preparers? An empirical exploration

Purpose—This paper seeks to understand how the principle of materiality gets implemented in integrated reporting contexts. Design/methodology/approach—Drawing on an interpretation of materiality as a social construction, this research explores the meaning that practitioners attach to the principle during their implementation of it. Following an existing framework for exploring materiality in corporate reporting, this study investigates the meaning by focusing on who participates in determining integrated reporting materiality and to whom the integrated report (IR) is addressed. This analysis benefits from in-depth interviews with persons involved in the preparation of IR for a firm that pioneered this form of reporting. Findings—In IR preparers’ view, the meaning of materiality corresponds with the company strategy: The IR describes strategic priorities and related actions and results. Capital providers are the primary intended addressees of the material information. Although several actors engage in IR preparation, the materiality determination process is governed by a specific “IR hub” in strict collaboration with and dependence on the CFO. Research limitations/implications—In an IR context, materiality is intimately connected to the function that preparers assign to the report. Originality/value—This novel research opens the “black box” of the process by which materiality gets defined and then practically implemented in an IR context

Integrated reporting and narrative accountability: the role of preparers

Purpose: The International Integrated Reporting Council claims that integrated reporting (IR) can enhance corporate accountability, yet critical and interpretative studies have contested this outcome. Insufficient empirical research details how preparers experience accountability while constructing IR; to fill this gap, the purpose of this paper is to analyse how the preparers’ mode of cognition influences the patterns of accountability associated with IR. Design/methodology/approach: A functionalist approach to narratives helps elucidate the role that the IR preparers’ narrative mode of cognition plays on accountability towards stakeholders. The empirical analysis particularly benefits from in-depth interviews with the IR preparers of a global insurer that has used IR since 2013. Findings: The preparers’ narrative mode of cognition facilitates dialogue with IR users. It addresses accountability tensions by revealing the company’s value creation process. Preparers’ efforts to establish a meaningful dialogue with a growing variety of stakeholders through broader and plainer messages reveals the potential of IR as a narrative source of a socializing form of accountability. However, financial stakeholders remain the primary addressees of the reports. Research limitations/implications: This paper focusses on preparers’ views; further research should integrate users’ accountability expectations. Originality/value: This paper offers new insights for dealing with corporate reporting and accountability in a novel IR setting

Sustainable Circular Economy for the Integration of Disadvantaged People: A Preliminary Study on the Reuse of Lithium-Ion Batteries

The circular economy is attracting the attention of governments and companies who recognize the importance of promoting a sustainable approach toward social and industrial development. The European Union requires EU State members to support a sustainable approach to improving the production and consumption of Waste Electrical and Electronic Equipment (WEEE). This paper supports the conceptualization of a sustainable circular economy model, proposing the reuse of lithium-ion batteries from WEEE. The aim is to define a circular economy-based production model for the reuse of waste lithium-ion batteries and support the inclusion of disadvantaged people in the recovery process, breaking the barriers of social discrimination. The activities introduced in this paper are part of a circular economy project for the social integration of disadvantaged people. In this paper, the preliminary results of the project are introduced, proposing a methodology for the disassembly of waste lithium-ion batteries. The disassembly line balancing proposed in this paper focuses on the need to include workers with physical, psychological, sensory, or intellectual limitations, as well as people experiencing communication difficulties. Future steps of the project will focus on the design of the assembly line to produce battery packs for pedal-assisted bicycles from the recovered lithium-ion cells

Analysis of sustainable concrete obtained from the by-products of an industrial process and recycled aggregates from construction and demolition waste

warming. In response to the extreme climate changes and the lack of primary resources that social-economic systems are The excessive exploitation of natural resources for construction is producing an extreme impact on air pollution and global experiencing all over the world, international and local governments are supporting the development of the culture of warming. In response to the extreme climate changes and the lack of primary resources that social-economic systems are sustainable manufacturing, following the principles of the circular economy. In this context, the present study supports the experiencing all over the world, international and local governments are supporting the development of the culture of research on the design of sustainable and cross-industry value chains. This paper investigates the characteristics of sustainable sustainable manufacturing, following the principles of the circular economy. In this context, the present study supports the concrete obtained from industrial waste and recycled aggregates from construction and demolition waste. The industrial waste research on the design of sustainable and cross-industry value chains. This paper investigates the characteristics of sustainable adopted in this study is the by-product of an industrial production process. The aim was to investigate the characteristics of concrete obtained from industrial waste and recycled aggregates from construction and demolition waste. The industrial waste such a by-product as a recycled additive for sustainable concrete and to assess its eco-compatible safety performance. The adopted in this study is the by-product of an industrial production process. The aim was to investigate the characteristics of results suggest that the by-products adopted in this research provide an interesting alternative to the use of primary resources, such a by-product as a recycled additive for sustainable concrete and to assess its eco-compatible safety performance. The e.g. the fine sand, in the concrete mixture. However, the optimal amount of by-products depends on the characteristics of the results suggest that the by-products adopted in this research provide an interesting alternative to the use of primary resources, waste material in the mixture. The eco-compatibility test was performed to investigate the leaching behavior of the proposed e.g. the fine sand, in the concrete mixture. However, the optimal amount of by-products depends on the characteristics of the sustainable concrete. The present research promotes the adoption of a cross-industry and circular approach towards waste material in the mixture. The eco-compatibility test was performed to investigate the leaching behavior of the proposed sustainability, showing that the use of industrial waste to produce sustainable concrete allows benefits for all the stakeholders sustainable concrete. The present research promotes the adoption of a cross-industry and circular approach towards involved in the value chain and for society. sustainability, showing that the use of industrial waste to produce sustainable concrete allows benefits for all the stakeholders involved in the value chain and for society

Understanding human factors to improve occupational safety in manufacturing: a case study

This paper investigates how the deviation of an industrial process from its optimal productivity, maintenance, and quality levels can lead to safety issues. An integrated approach was developed in 2021 to analyze the correlation between safety deficie- ncies and process inefficiencies. In this study, the proposed approach was adopted, aiming to identify potential connections between the safety issues that emerged from the previous investigations and the process inefficiencies. A case study describes the application of the proposed approach in an Italian company leader in the production of boilers for domestic and industrial heating and cooling systems. The findings show that the joint analysis of the results from the investigations in the proposed approach allows understanding the human factors in the investigated manufacturing process, i.e. the environmental, organizational, and job factors, and the human and individual characteristics which influence behavior at work in a way which can affect occupational safety

Disclosing Business Model in the "Integrated Report": Evidence from European Early Adopters

The rising emphasis on the business model (BM) as a reportable element reflects the view it constitutes one of the key starting point for investors\u2019 analysis. In spite of this, recent academic and professional studies describe current reporting on BM as \u201cinadequate\u201d advancing the most heated critics for the presence of a so-called \u201cboilerplate\u201d disclosure.The IASB has thus embarked on a new initiative with the International Integrated Reporting Council to promote BM disclosure by mean of a particular reporting format called \u201cIntegrated Report\u201d (IR). An IR is as a clear and concise representation of how organization creates and sustains value, and BM constitutes a fundamental issue of disclosure. The paper aims to understand whether IR is apt to offer informative disclosure on firm\u2019s BM. Drawing on previous studies on voluntary disclosure, the paper purposes a \u201cframework of analysis\u201d to assess the quality of BM disclosure with specific regards to extensiveness and spread of covered topics and to three specific language attributes: type of information (quantitative vs. non-quantitative), tone (positive vs. non positive) and time orientation (forward looking vs. non-forward looking). By performing an in-depth manual content analysis, we apply our \u201cframework of analysis\u201d to all the European early-adopters and we find that their BM disclosure is substantially informative. Our findings have relevant implications in corroborating the role of IR project in improving reporting on BM

ANALYSIS OF INDUSTRIAL PROCESSES BASED ON INTEGRATION OF DIFFERENT SIMULATION TOOLS

The present paper provides an example of software tools integration in order to perform simulations incomplex industry models, such as a ceramic tile manufacture. The first part of the paper presents thefeatures of the two simulation tools adopted: AutoMod\u2122 and VirtES. AutoMod\u2122 is a commercial suiteof simulation tools witch provides an environment easy to develop highly accurate models for analysis.VirtES simulation tool was developed by the Industrial Plants Research Group of the Department ofIndustrial and Civil Engineering (DIMeC) of the University of Modena and Reggion Emilia. Modelsdeveloped in VirtES are useful to investigate macro Key Performances Indicators (KPI), such aseconomic indicators. The integrated used of VirtES and AutoMod\u2122 allows to perform accuratesimulation at line production level developed by AutoMod\u2122 in multiple virtual scenarios created byVirtES

A modular modelling approach to stochastic simulation of production – logistic systems

The economic scenario today is highly competitive in terms of costs and number of competitors, so it isnecessary to adopt strategies that allow the constant improvement of manufacturing processes withinthe spending constrains. Simulation models are useful to support and drive company management inimproving the performances of production and logistic systems. The costs of simulation modeldevelopment could be reduced by the reuse of some of its parts. This work presents a case studyconcerning stochastic modeling of a small manufacture operating into the wood products field. Amodular simulation model composed of reusable sub-models has been developed using AutoMod™software package. The aim of the modular architecture is to allow the use of sub-models in differentproduction systems with little changes, decreasing the costs of development in order to became moreaffordable in a SME (small medium enterprise) contest

Exoskeletons at work: opportunities, suggestions for implementation and future research needs

Exoskeletons are wearable devices that use mechanical interaction with the body to augment, assist, and enhance physical activity, motion, and body posture. In the last decades, these devices have been extensively studied and applied in motor rehabili- tation. More recently, both industrial and academic researchers have been working to explore the effectiveness of exoskeletons in supporting human upper and lower extre- mities during manual material handling to eliminate or reduce the risk of Work-related Musculoskeletal Disorders (WMSDs). If on the one hand, the effects for the prevention of WMSDs seem evident, on the other hand, some studies are carefully evaluating the overall impact of exoskeletons on the health and safety of workers. Still, there is limited evidence on the long-term effects of these devices. Hence, more research is necessary to understand the benefits and the potential opportunities arising from the introduction of exoskeletons in the workplace, as well as the potential limitations and risks that may arise for workers. This paper aims to address these challenges, pro- viding the results of a structured analysis of the scientific literature on occupational exoskeletons. A conceptual framework describes the benefits and the potential limi- tations of occupational exoskeletons, supporting the safe and effective selection and adoption of these devices in workplaces. The findings in this paper support academic, industrial practitioners, and researchers to understand the opportunities behind the use of exoskeletons, the future research needs, and to predict the benefits and the potential limitations of their implementation in workplaces