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This study aims to examine the prevalence of transfer pricing and earnings management activities, and how they are impacted by corporate governance mechanisms.

Using the political cost theory, the study provides insights into how opportunistic managerial behaviours which have a strong link to profit shifting and tax evasion are driven by corporate governance using data from 16 listed firms for the period 2008–2020.

The results reveal that the transaction-based transfer pricing model is better than the index-based model and the accrual-based earnings management model suits the political cost theory more than the real earnings management metric. Board size and female CEO increase transfer pricing aggressiveness but board independence, CEO tenure, CEO nationality and female Board Chairwomanship reduce transfer pricing aggressiveness. The findings also reveal the role of multinational enterprise status, private ownership, industry type, firm size, financial leverage, asset tangibility and firm age. For accrual-based earnings management, board independence, CEO tenure, and female Board Chairwomanship significantly decrease earnings management. Other factors include private ownership, firm size, and firm age.

The findings of the study are relevant for shaping industry-level policies on earning management, transfer pricing and related-party transactions. Since these opportunistic managerial behaviours are the foremost drivers of tax avoidance and profit shifting, the findings of this study provide relevant insights for practitioners, tax and other regulatory authorities, policymakers and the academic community alike.

This is among the premier studies on the transfer pricing and earnings management nexus with corporate governance factors using the political cost theory, especially in the developing country context. It also reveals the significant impact of gender and suggests the need for gender diversity in corporate management.

The aim of this paper is to achieve a reasonable microclimate between clothing and the human body and optimize the custom dress pattern.

An interactive design method of 3D modeling, virtual try-on and heat transfer simulation are used. First, a 3D dress is designed with nonuniform rational B-splines curves and tried on virtually. After that, the heat transfer in the body-air-clothing microclimate and temperature distributions on the clothing surface are obtained. Based on the heat transfer in the body-air-clothing system, we design a method to improve the thermal comfort by optimizing the garment pattern digitally. Then, this paper utilized two heat transfer validating indexes to quantify the improvement of thermal comfort, and evaluate the modified model of dress.

The microclimate under the clothing is varied with the air gap distance, and the heat transfer on the area of the clavicle, bust point and front abandon are higher than other parts due to the narrow air gaps. In view of thermal comfort, the pattern optimization changes the distance ease and reforms the air circulating efficiency. The mean heat transfer and its standard variance are changing by about 10% and more than 20%. Thus, the heat transfer evaluation indexes are suitable to represent the heat transfer and thermal comfort in the microclimate system.

It can be concluded that the methodology proposed in this paper has the advantage of interactive design, 3D visualization and local heat transfer simulation. This technology meets the need of personalized customization and well-considered garment and has broad application prospects.

This study demonstrates that modifying the distance ease on body key girths based on heat transfer is a reliable way to improve thermal comfort. This method meets the consumers’ demand of the comfort of body-fit clothing under the condition of daily activities.

• 3D air gap distributions.

• Heat transfer varies with air gap distance.

• Thermal comfort can be improved by optimizing garment pattern.

3D air gap distributions.

Heat transfer varies with air gap distance.

Thermal comfort can be improved by optimizing garment pattern.

The purpose of this research is to achieve multi-task autonomous driving by adjusting the network architecture of the model. Meanwhile, after achieving multi-task autonomous driving, the authors found that the trained neural network model performs poorly in untrained scenarios. Therefore, the authors proposed to improve the transfer efficiency of the model for new scenarios through transfer learning.

First, the authors achieved multi-task autonomous driving by training a model combining convolutional neural network and different structured long short-term memory (LSTM) layers. Second, the authors achieved fast transfer of neural network models in new scenarios by cross-model transfer learning. Finally, the authors combined data collection and data labeling to improve the efficiency of deep learning. Furthermore, the authors verified that the model has good robustness through light and shadow test.

This research achieved road tracking, real-time acceleration–deceleration, obstacle avoidance and left/right sign recognition. The model proposed by the authors (UniBiCLSTM) outperforms the existing models tested with model cars in terms of autonomous driving performance. Furthermore, the CMTL-UniBiCL-RL model trained by the authors through cross-model transfer learning improves the efficiency of model adaptation to new scenarios. Meanwhile, this research proposed an automatic data annotation method, which can save 1/4 of the time for deep learning.

This research provided novel solutions in the achievement of multi-task autonomous driving and neural network model scenario for transfer learning. The experiment was achieved on a single camera with an embedded chip and a scale model car, which is expected to simplify the hardware for autonomous driving.

This paper aims to study the effect of concentric hot circular cylinder inside egg-cavity porous-copper nanofluid on natural convection phenomena.

The finite element method–based Galerkin approach is applied to solve numerically the set of governing equations with appropriate boundary conditions.

The effects of different range parameters, such as Darcy number (10–3 = Da = 10–1), Rayleigh number (103 = Ra = 106), nanoparticle volume fraction (0 = ϑ = 0.06) and eccentricity (−0.3 = e = 0.1) on the fluid flow represent by stream function and heat transfer represent by temperature distribution, local and average Nusselt numbers.

A comparison between oval shape and concentric circular concentric cylinder was investigated.

In the current numerical study, heat transfer by natural convection was identified inside the new design of egg-shaped cavity as a result of the presence of a circular inside it supported by a porous medium filled with a nanofluid. After reviewing previous studies and considering the importance of heat transfer by free convection inside tubes for many applications, to the best of the authors’ knowledge, the current work is the first study that deals with a study and comparison between the common shape (concentric circular tubes) and the new shape (egg-shaped cavity).

The purpose of this study is to investigate the accumulation process of transfer film formation and dissipation and its effect on friction coefficients in non asbestos organic friction materials with various lubricant FeS₂ contents.

In total, 2.5%, 5% and 10% FeS₂ were added as lubricating components to the friction materials. Friction tests composed of two stages were conducted for these friction materials, and the friction surfaces of the counterpart discs were examined using scanning electron microscopy.

The transfer film formation reduced the friction coefficients, and the transfer film dissipation influenced the recovery of the friction coefficients. The effect of a high content of FeS₂ was to promote the transfer film formation at high temperatures and to hinder the transfer film dissipation at low temperatures, thus resulting in a decrease in the friction coefficients at high temperatures together with recovery retardation at low temperatures.

FeS₂ contributed to the transfer film formation at high temperatures in the fade test but hindered the transfer film removal in the recovery test, resulting in the retardation of friction coefficient recovery. The mechanism by which the FeS₂ lubricant component affected the transfer film formation and dissipation was analyzed and attributed to the different levels of FeS₂ pyrolysis at different temperature levels.

With the rise of the gig economy, management positions are increasingly staffed with flexible labor, so-called interim managers. They plunge into organizations for a limited period, operating in a liminal position as partly insider, partly outsider. Although several contributions to their client organizations are acknowledged, it is unknown how the interim manager’s knowledge from previous assignments is made useful in the new context under these particular working conditions. Therefore, the purpose of this paper is to increase the understanding of how the interim manager’s knowledge is transferred to the client organization while operating from a liminal position.

This paper presents an interview-based multiple case study of six interim assignments where knowledge transfer is considered a social and context-dependent process.

The findings unveil the multifaceted nature of the liminal position, which consists of task orientation, time limitation, political detachment and cultural distance. These facets contribute to knowledge transfer in terms of new shared understandings and joint interests, which in turn might create new practices that augment continuous knowledge-sharing patterns.

The results contribute to the research on flexible work arrangements by shedding light on how the liminal position, predominantly depicted as an obstacle for the individual, might facilitate knowledge transfer. Through the process of knowledge generation, it is shown how a short-term engagement might enable the organization to increase its knowledge over time.

This study asks whether external auditors enable the transfer of policies to the United Nations organizations that they audit and, if so, what types of policies are transferred.

The empirical research is based on a content analysis of 512 external auditor recommendations from 28 pre- and post-accrual reports of 14 UN bodies.

We find that external auditors do enable policy transfer and that such involvements may, at times, veer into non-neutral policy spaces.

We did not analyze all UN organizations with accruals-based accounting. We also did not engage in a longer longitudinal study.

Our findings raise new questions about international organization accountability, the technocratic and policy-specific influences of external auditors, and open a debate about whether attempted policy transfers can be neutral.

The world’s largest group of international organizations is affiliated with the UN. External auditors help ensure that member-state monies are appropriately utilized. Our study is the first to compare pre- and post-accrual external auditor recommendations for 14 UN bodies. It is also the first to notate and study the attempted policy transfers from external auditors to the audited UN bodies.

The purpose of this paper is to explore the geometric parameter difference of the terrace-like structural transfer film under different working parameters [pressure and velocity (PV) values] and filled particle types (three fillers: SiO₂, TiO₂ and ZnO), and find the geometric parameter related to the wear of polytetrafluoroethylene (PTFE)-based composites.

PTFE composites were filled with SiO₂, TiO₂ and ZnO particles, and the morphology parameter of the PTFE composite transfer film under different PV values obtained from the rotary reciprocating pin-on-disk frictional tester was quantified by using a three-dimensional laser scanning microscope.

The results showed that the effective layer coverage rate and effective thickness of the transfer film had a good relationship with the wear of the three PTFE composites. On the whole, increasing the speed or load was helpful to increase the effective thickness of the three PTFE composite transfer films, but reduced the effective layer coverage rate. The greater the effective layer coverage rate and effective thickness of the transfer film, the better the wear resistance of the PTFE composites in the entire speed and load range.

This work will promote further understanding of the transfer film and lay a foundation for realizing its morphology regulation and improving the wear of the PTFE composites.

Family policy is an area where policy transfer has garnered a lot of attention lately. A growing body of research demonstrates policymakers' interest in and willingness to adopt foreign family policies. However, previous studies have tended to neglect the second mechanism of policy transfer: resistance. This manuscript aims to address this research gap by exploring both the willingness and resistance to policy transfer in Czech and Korean childcare and leave policies.

This study employs a qualitative research design, incorporating structured expert interviews instrumental in in-depth thematic analysis.

The analysis shows that policymakers in both countries demonstrated interest and willingness to transfer family policies, albeit employing different strategies and to varying extents. Moreover, the two countries exhibited significant differences in resistance to family policy transfer, with resistance in the Czech Republic being more frequent and effective. Resistance is directed towards both forced and voluntary transfers, although it isn't always against transfers that require a paradigm change. Policy transfer and non-transfer can concurrently be perceived as threats.

The study concludes that integrating both policy transfer and resistance in the analyses helps to shed light on cross-national differences in family policy change and contributes to a more nuanced portrayal of the world of policy transfer in this policy field.

This study aims to examine the impact of knowledge and skills acquisition from youth leadership programs on the extent of training transfer. Additionally, it explores the role of self-esteem as a potential intervening mechanism in linking the acquired knowledge and skills to the transfer of training.

Using a non-probability purposive sampling, data were gathered from participants of youth leadership programs in Brunei. The study hypotheses were validated using multiple linear regression analysis and Hayes PROCESS macro.

The findings revealed that knowledge and skills acquisition positively affect the extent of training transfer among youth leadership program participants. Moreover, self-esteem is found to be a crucial mediator in the relationship between knowledge and skills acquired from youth leadership programs and the extent of training transfer.

The study suggests that to optimize the transfer of training in the youth leadership programs, relevant stakeholders – training providers, and practitioners – must prioritize not only the knowledge and skills acquisition but also the cultivation of participants’ self-esteem. To achieve this, a primary focus should be placed on the criticality of designing such programs to address these factors. Policymakers, particularly in Brunei, can enhance the leadership pipeline among the youth population and expedite progress toward achieving the national vision by aligning leadership development initiatives with the broader national development agenda.

Collectively, this study enhances understanding of training transfer in youth leadership development, an often-overlooked area in the literature.