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China has recently introduced a new audit law that aims to increase the scope of audit supervision and raise the standards for preventing risks in auditing national public projects. This paper presents a systematic research study on the causes of audit risks in national public projects and discusses the process by which these causes contribute to the emergence of such risks. Furthermore, the paper investigates the core risk sources in various types of national construction project audit. This paper aims to provide theoretical support for auditors of national construction projects in risk avoidance when conducting audits.

In this study, the authors carefully selected five national public audit projects from China and performed a comprehensive analysis of 85 relevant audit documentation. The textual analysis was conducted using Nvivo12 software, and the grounded theory approach was adopted for generalization purposes.

Based on the research results, the findings suggest that there are five key causes contributing to the audit risk of national construction projects: professional competence, risk awareness, management capacity, level of attention and deliberate fraud. The most critical factor identified is management capability, with 59.93% of the data supporting this view. This conclusion was based on an analysis of state-owned enterprises, administrative organs and public institutions. Building upon this, a framework titled “the mechanism of audit risk factors with management capability as the core” was constructed.

This paper employs qualitative analysis methods to examine national construction projects in China, contributing new literature to the theoretical study of audit risk management. The article also provides practical recommendations for auditors on how to mitigate audit risks and improve the quality of audit services in national project governance.

Firefighter Personal Protective Equipment (PPE) is the only barrier between the firefighter and hazardous environment. Gloves are a crucial component of the multi-component PPE. Over time the gloves have reduced the intensity of hand injuries, yet further improvement in terms of material selection and glove design is required to strike the balance between protection and comfort. Focusing on the material aspect, the purpose of this study is to present literature analysis on material selection and testing for firefighter gloves.

The study conducted a literature analysis on material selection and characterization of firefighter PPE. The review summarizes and evaluates past work addressing the characterization of firefighter gloves in accordance with NFPA 1971 requirements and points out found research gaps to aid with foundation of future research.

The study summarizes several research works to inform readers about the material selection and characterization of firefighter gloves. Based on the analyzed literature, the study resulted in material specification sheets for firefighter gloves. The developed material specification sheets provide information in terms of crucial material properties to be incorporated for accurate functioning of firefighter gloves, testing methods to validate those material properties and materials from analyzed literature exhibiting desired properties.

With large research addressing firefighter PPE, only limited studies focus specifically on gloves. Thus, this study provides a literature analysis covering material selection and testing for gloves. A consolidated firefighter gloves material specification document, which does not appear to be available in the literature, will provide a foundation for the development and characterization of firefighter gloves to better serve the functions along with ensuring user comfort.

The objective of this paper is to examine the profound repercussions of workplace bullying (WB), emotional exhaustion (EE), and psychological distress (PD) on poor job performance (PJP) within the intricacies of Thailand’s healthcare sector. It also seeks to elucidate the moderating influence of COVID-19 burnout (CBO) on these variables.

This paper utilized a quantitative research approach. A total of 230 responses were collected from healthcare workers using convenience sampling during a significant surge of the coronavirus in March 2022. To assess the reliability and correlations between constructs, a dual-stage structural equation modeling (SEM) technique was applied.

During the global health crisis caused by COVID-19, WB and PD were found to positively predict PJP, except for EE. The presence of WB elevated EE and PD among Thai hospital staff. PD and EE partially mediated the relationship between WB and PJP. The positive moderating role of CBO among hospital employees significantly buffered the relationship between WB and EE.

The originality of this study lies in the examination of the poor mental health of Thai healthcare workers during the COVID-19 pandemic. Healthcare reforms are required to protect the mental health of Thai healthcare staff to prevent poor job performance following unprecedented circumstances.

The objective of this paper is to quantitatively assess shear band evolution by using two-dimensional discrete element method (DEM).

The DEM model was first calibrated by retrospectively modelling existing triaxial tests. A series of DEM analyses was then conducted with the focus on the particle rotation during loading. An approach based on particle rotation was developed to precisely identify the shear band region from the surrounding. In this approach, a threshold rotation angle ω₀ was defined to distinguish the potential particles inside and outside the shear band and an index g(ω₀) was introduced to assess the discrepancy between the rotation response inside and outside shear band. The most distinct shear band region can be determined by the ω₀ corresponding to the peak g(ω₀). By using the proposed approach, the shear band development of two computational cases with different typical localised failure patterns were successfully examined by quantitatively measuring the inclination angle and thickness of shear band, as well as the microscopic quantities.

The results show that the shear band formation is stress-dependent, transiting from conjugated double shear bands to single shear band with confining stress increasing. The shear band evolution of two typical localised failure modes exhibits opposite trends with increasing strain level, both in inclination angle and thickness. Shear band featured a larger volumetric dilatancy and a lower coordination number than the surrounding. The shear band also significantly disturbs the induced anisotropy of soil.

This paper proposed an approach to quantitatively assess shear band evolution based on the result of two-dimensional DEM modelling.

Charitable giving in China has moved from being subjected to government attention and public skepticism to receiving government encouragement and public support. The role played by political connections in philanthropy is indisputable, although very few studies have explored their association from the perspective of the country’s first Charity Law of 2016. This study aims to contribute to the ongoing debate about the 2016 Charity Law and offers an understanding of the future trends in corporate charitable giving.

Using empirical analysis of data collected from listed companies in China, this study analyzes the impact of political connections on corporate charitable giving before and after the 2016 Charity Law. The study adopts three leading theories from previous research into corporate charitable giving and political connections: corporate social responsibility, resource dependence theory and stakeholder theory. A conceptual framework is outlined, and hypotheses are formulated accordingly.

The results show that political connections have a substantial positive impact on corporate charitable giving, both before and after the implementation of the 2016 Charity Law, which has significantly promoted and increased the amount and proportion of charitable giving. Although the 2016 Charity Law attempted to weaken the political connections of enterprises, the influence of political connections on corporate charitable giving has proved difficult to diminish or eliminate, as charity is dominated by the state.

This study explores the association between political connections and corporate charitable giving from the perspective of China’s Charity Law of 2016.

The question of whether tourist destinations established in the aftermath of a disaster will attract visitors remains unanswered. This study attempts to answer this question by examining the effect of nation identity on tourists' loyalty in dark heritage tourism through place attachment using the social identity and attachment theory.

In this quantitative study, data were collected from 622 tourists through a survey method at Jallianwala Bagh, Amritsar, India. Data analysis was performed using exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and structural equation modelling.

The findings of the study suggest that tourists' national identity is a very important variable, not only in retaining the tourists at a destination but also in increasing their attachment towards that particular destination. Place attachment is found to be a predictor of tourist loyalty at a dark tourist destination. Finally, results of the mediation analysis show that place attachment mediates the relationship between national identity and tourist loyalty.

The findings of the study contribute to the research knowledge about a dark heritage tourist destination by exploring the role of national identity in explaining the place attachment and tourist loyalty towards a dark heritage tourist destination. The practical implications for site managers have also been discussed.

The study used the social identity theory and attachment theory to come up with an empirical model of place attachment for a dark heritage tourist destination. This study adds value to understanding national identity, place attachment and tourists' loyalty by exploring their inter-relationship. The focus on diverse characteristics of place attachment is what makes this study unique.

Aim to the limitations of grey relational analysis of interval grey number, based on the generalized greyness of interval grey number, this paper tries to construct a grey angle cosine relational degree model from the perspective of proximity and similarity.

Firstly, the algorithms of the generalized greyness of interval grey number and interval grey number vector are given, and its properties are analyzed. Then, based on the grey relational theory, the grey angle cosine relational model is proposed based on the generalized greyness of interval grey number, and the relationship between the classical cosine similarity model and the grey angle cosine relational model is analyzed. Finally, the validity of the model in this paper is illustrated by the calculation examples and an application example of related factor analysis of maize yield.

The results show that the grey angle cosine relational degree model has strict theoretical basis, convenient calculation and is easy to program, which can not only fully utilize the information of interval grey numbers but also overcome the shortcomings of greyness relational degree model. The grey angle cosine relational degree is an extended form of cosine similarity degree of real numbers. The calculation examples and the related factor analysis of maize yield show that the model proposed in this paper is feasible and valid.

The research results not only further enrich the grey system theory and method but also provide a basis for the grey relational analysis of the sequences in which the interval grey numbers coexist with the real numbers.

The paper succeeds in realizing the algorithms of the generalized greyness of interval grey number and interval grey number vector, and the grey angle cosine relational degree, which provide a new method for grey relational analysis.