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This study explores whether hard regulatory control decreases the level of earnings management in local governments. The implementation of a new regulatory approach by Norwegian authorities provides the opportunity for an empirical study.

The authors adopt a two-stage strategy to investigate the existence of earnings management, using the Jones (1991) and modified Jones (Dechow et al., 1995) models to construct a random-effects model.

The authors test the hypothesis that, given decentralisation of control, there will be an increase in opportunistic financial reporting. This study's findings suggest that this is not the case, thereby indicating that a soft control regime does not diminish discipline in municipalities.

This study has practical implications for policymaking in the public sector. Its findings suggest that municipalities do not engage in more earnings management under a soft regulatory regime. Hence, other authorities should consider adopting a soft regulatory approach to controlling local governments and their financial reporting systems.

This study contributes to a growing body of literature regarding earnings management by local governments. The authors investigate a hypothesis previously untested in the literature by comparing the degree of earnings management under different regulatory control regimes.

The harmonisation of university degrees at the European level leads us to believe that training needs are addressed in the same way in different countries. However, the inevitable adaptation to the changing environment faced by companies requires a continuous adjustment between training and future needs, according to the sector. The aim of this paper is to compare two leading and culturally similar countries in the tourism sector in order to determine whether training is being provided homogeneously in tourism higher education and whether more specific training is desired to meet the needs of the sector in each country.

This study is part of the European Next Tourism Generation (NTG) Project, the first European partnership to foster a collaborative and productive relationship between the education system and the tourism industry. A mixed research study was conducted with the purpose of development, i.e. with the intention that the results of one method (qualitative) are used to assist the development of the other method (quantitative) and an exploratory sequential design. Both qualitative (29 interviews) and quantitative (509 tourism organisations) methods are used.

For a sector that has undergone significant changes in recent years, the results show the differences between countries around the current level of soft skills of employees, the level they will need to develop in the future and the gaps that those responsible for training future employees in the sector need to focus on for the 2030 horizon.

Several recommendations have emerged from this paper: to complement higher education, to achieve a better link between the business world and future workers; to provide much more incentives for international student mobility, which will allow students to develop intercultural soft skills before they enter the world of work, and to propose the creation of a social network to share, communicate and learn about resources specific to the tourism industry.

Since the Bologna Plan, higher education institutions have been tasked with preparing students for the world of work and developing the employability of graduates. The link between the professional world (companies) and the educational world (training centres) is a crucial factor in determining students' future skills and needs. When educational programmes respond to the needs of industry, the university can gain a competitive advantage. Therefore, some authors suggest the need for coordination and regular communication between business and training centres, thus improving the competitiveness of companies and reducing the gap that currently exists. In this paper, comparing two culturally similar countries with a recognised trajectory in the tourism sector, we will try to observe this gap and propose interesting options for the future of the sector.

The purpose of this paper is to propose a casting process for the production of double-chamber soft fingers, which avoids the problems of air leakage and fracture caused by multistep casting. This proposed method facilitates the simultaneous casting of the inflation chamber and the jamming chamber.

An integrated molding technology based on the lost wax casting method is proposed for the manufacture of double-chamber soft fingers. The solid wax core is assembled with the mold, and then liquid silicone rubber is injected into it. After cooling and solidification, the mold is stripped off and heated in boiling water, so that the solid wax core melts and precipitates, and the integrated soft finger is obtained.

The performance and fatigue tests of the soft fingers produced by the proposed method have been carried out. The results show that the manufacturing method can significantly improve the fatigue resistance and stability of the soft fingers, while also avoiding the problems such as air leakage and cracking.

The improvement of the previous multistep casting method of soft fingers is proposed, and the integrated molding manufacturing method is proposed to avoid the problems caused by secondary bonding.

This study aims to analyse the influence of the pillars (hard and soft skills) of digital academic entrepreneurship on students' entrepreneurial intention.

This was done by adopting a quantitative methodology involving empirical research with a sample of 761 university students from two countries and adopting structural equation analysis to validate the theoretical model proposed.

The results indicate a direct influence between hard and soft skills and entrepreneurial intention, and a positive, indirect influence between these and entrepreneurial intention mediated by the dimensions of the theory of planned behaviour (TPB) – entrepreneurial attitude, subjective norms and perceived behavioural control. Therefore, the pillars of digital academic entrepreneurship have a direct and indirect influence on university students' entrepreneurial intention.

This study also contributes to better operationalization of entrepreneurial education in university environments, since the development of hard and soft skills can be planned better based on the model proposed here. Considering the relations between the dimensions of hard and soft skills and those of TPB, this study shows there can be an influence on students' entrepreneurial intention.

In this study, a new and innovative construct is inserted in the model of entrepreneurial intention: “structural pillars of digital academic entrepreneurship” through structural equation modelling, to determine the degree of influence of these pillars (hard and soft skills) constructs on HEI students' entrepreneurial intention.

The objective of this study was to develop wearable suit platforms with various anchoring structure designs with the intention of improving wearability and enhancing user satisfaction.

This study selected fabrics and materials for the suit platform through material performance tests. Two anchoring structure designs, 11-type and X-type are compared with regular clothing under control conditions. To evaluate the comfort level of the wearable suit platform, a satisfaction survey and electroencephalogram (EEG) measurements are conducted to triangulate the findings.

The 11-type exhibited higher values in comfort indicators such as α, θ, α/High-β and lower values in concentration or stress indicators such as β, ϒ, sensorimotor rhythm (SMR)+Mid-β/θ, and a spectral edge frequency of 95% compared to the X-type while walking. The 11-type offers greater comfort and satisfaction compared to the X-type when lifting based on the EEG measurements and the participants survey.

It is recommended to implement the 11-type when designing wearable suit platforms. These findings offer essential data on wearability, which can guide the development of soft wearable robots.

The introduction of robots as value-adding “workers” on the shop floor triggers complex changes to manufacturing work. Such changes involve highly entangled relationships between technology, organisation and people. Understanding such entanglements requires a holistic assessment of contemporary robotised manufacturing work, to anticipate the dynamically emerging opportunities and risks of robotised work.

A systematic literature review of 87 papers was conducted to capture relevant themes of change in robotised manufacturing work. The literature was analysed using a thematic analysis approach, with Checkland’s soft systems thinking as an analytical framework.

Based on the literature analysis, the authors present a systemic conceptualisation of robotised manufacturing work. Specifically, the conceptualisation highlights four entangled themes of change: work, organisation of labour, workers’ (experiences) and the firm’s environment. Moreover, the authors discuss the complex patterns of interactions between these objects as relationships that defy straightforward cause–effect models.

The findings draw attention to complex interactions between robotisation and manufacturing work. It can, therefore, inform strategic decisions and support projects for robotisation from a holistic perspective.

The authors present a novel approach to studying and designing robotised manufacturing work as a conceptual system. In particular, the paper shifts the focus towards crucial properties of the system, which are subject to complex changes alongside the introduction of robot technology in manufacturing. Soft systems thinking enables new research avenues to explain complex phenomena at the intersection of robotisation and manufacturing work.

This study explores practitioners’ perspectives on the perceived gap between university and practice beyond the hard and soft skill paradigm. Utilising Tomlinson’s graduate capital model of employability (2017), we explored human, social, cultural, and psychological capitals to enrich the understanding of this issue and employability. It provided a new perspective, useful for implementing curriculum renewal.

This study utilised a two-stage mixed methods design. Using Tomlinson’s (2017) Graduate capital model as a framework, the first stage involved distributing an online survey to qualified architects in hiring positions practising in Australia. This served as the foundation for generating qualitative and quantitative data. The second stage involved a two-hour practitioner workshop where the survey results were discussed and expanded upon.

Our results found that the practitioner’s perspective on the perceived skills gap is more complex than the hard/soft skill paradigm commonly discussed. Practitioners expressed a need for students/graduates to possess identity and cultural capital to contextualise industry norms and expectations. This knowledge lets students know where and how hard/soft skills are used. Our results also suggest practitioners are concerned with the prevailing individualistic approach to the higher education system and traditional architectural teaching methods, instead suggesting a more industry-aligned collaborative disposition.

By expanding the employability discourse beyond hard/soft skills, the results of this research provide an opportunity for architectural curriculum renewal in line with industry expectations.

This study aims to explore the relationship between the degree of state-owned enterprises’ (SOEs) mixed reform and the environmental response of enterprises, against the background of actively promoting the reform of mixed ownership in China.

The study is conducted on a sample of A-share listed manufacturing companies in Shanghai and Shenzhen of China, investigated for the period 2015 to 2020. The baseline regression results are robust to a series of robustness and endogeneity tests. To deal with the issue of endogeneity, the technique of instrumental variable method has been applied.

The study confirms the U-shaped effect of the depth and restriction of mixed ownership on SOEs’ environmentally responsive behaviour in the manufacturing industry, especially for lower environmental regulation and higher level of risk-taking firms. The findings indicate that the government, shareholders and other stakeholders of enterprises should not simply consider that the mixed reform is directly promoting or reducing the environmental response behaviour of enterprises.

SOEs should improve their shareholding structures to undermine performance enhancement at the expense of the environment and increase environmentally beneficial behaviours. Regulators and governments should improve the institutional mechanism of environmental regulation and make efforts to promote corporate awareness of the environment.

Although the adoption and implementation of environmentally friendly policies are costly, improved environmental response and other social responsibilities are helpful to corporate long-term growth and reputation and obtain more capital market attention. Therefore, firms would benefit from improving their environmental response to protect nature, as well as to enjoy the economic and social benefits of a better environmental response.

To the best of the authors’ knowledge, there is a lack of studies focussing on the environmental behaviour of SOEs of mixed reform. As the mixed reform in China has come to a climax phase in recent several years, SOEs of mixed reform is an ideal environment for research. The study focusses on manufacturing firms as these firms are more susceptible to contribute to environmental pollution, exploitation of natural resources and labour concerns.

Accurate and automatic clothing pattern making is very important in personalized clothing customization and virtual fitting room applications. Clothing pattern generating as well as virtual clothing simulation is an attractive research issue both in clothing industry and computer graphics.

Physics-based method is an effective way to model dynamic process and generate realistic clothing animation. Due to conceptual simplicity and computational speed, mass-spring model is frequently used to simulate deformable and soft objects follow the natural physical rules. We present a physics-based clothing pattern generating framework by using scanned human body model. After giving a scanned human body model, first, we extract feature points, planes and curves on the 3D model by geometric analysis, and then, we construct a remeshed surface which has been formatted to connected quad meshes. Second, for each clothing piece in 3D, we construct a mass-spring model with same topological structures, and conduct a typical time integration algorithm to the mass-spring model. Finally, we get the convergent clothing pieces in 2D of all clothing parts, and we reconnected parts which are adjacent on 3D model to generate the basic clothing pattern.

The results show that the presented method is a feasible way for clothing pattern generating by use of scanned human body model.

The main contribution of this work is twofold: one is the geometric algorithm to scanned human body model, which is specially conducted for clothing pattern design to extract feature points, planes and curves. This is the crucial base for suit clothing pattern generating. Another is the physics-based pattern generating algorithm which flattens the 3D shape to 2D shape of cloth pattern pieces.

The main objective of the present research is to investigate the benefits of using geogrid reinforcement in minimizing the rate of deterioration of ballasted rail track geometry resting on soft clay and to explore the effect of load amplitude, load frequency, presence of geogrid layer in ballast layer and ballast layer thickness on the behavior of track system. These variables are studied both experimentally and numerically. This paper examines the effect of geogrid reinforced ballast laying on a layer of clayey soil as a subgrade layer, where a half full scale railway tests are conducted as well as a theoretical analysis is performed.

The experimental tests work consists of laboratory model tests to investigate the reduction in the compressibility and stress distribution induced in soft clay under a ballast railway reinforced by geogrid reinforcement subjected to dynamic load. Experimental model based on an approximate half scale for general rail track engineering practice is adopted in this study which is used in Iraqi railways. The investigated parameters are load amplitude, load frequency and presence of geogrid reinforcement layer. A half full-scale railway was constructed for carrying out the tests, which consists of two rails 800 mm in length with three wooden sleepers (900 mm × 90 mm × 90 mm). The ballast was overlying 500 mm thick clay layer. The tests were carried out with and without geogrid reinforcement, the tests were carried out in a well tied steel box of 1.5 m length × 1 m width × 1 m height. A series of laboratory tests were conducted to investigate the response of the ballast and the clay layers where the ballast was reinforced by a geogrid. Settlement in ballast and clay, was measured in reinforced and unreinforced ballast cases. In addition to the laboratory tests, the application of numerical analysis was made by using the finite element program PLAXIS 3D 2013.

It was concluded that the settlement increased with increasing the simulated train load amplitude, there is a sharp increase in settlement up to the cycle 500 and after that, there is a gradual increase to level out between, 2,500 and 4,500 cycles depending on the load frequency. There is a little increase in the induced settlement when the load amplitude increased from 0.5 to 1 ton, but it is higher when the load amplitude increased to 2 ton, the increase in settlement depends on the geogrid existence and the other studied parameters. Both experimental and numerical results showed the same behavior. The effect of load frequency on the settlement ratio is almost constant after 500 cycles. In general, for reinforced cases, the effect of load frequency on the settlement ratio is very small ranging between 0.5 and 2% compared with the unreinforced case.

Increasing the ballast layer thickness from 20 cm to 30 cm leads to decrease the settlement by about 50%. This ascertains the efficiency of ballast in spreading the waves induced by the track.