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World Cup tournament is one of the most popular international organizations in football. The purpose of this paper is to investigate the overall performance of World Cup 2018 teams via multi-criteria decision-making (MCDM) approaches.

The presented approach adopts entropy integrated Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) and Weighted Aggregated Sum Product Assessment (WASPAS) approaches to weight the criteria and evaluate the performance of World Cup 2018 teams. Initially, the authors compute weight criteria via Shannon Entropy method. Then, the authors compute and compare the results of TOPSIS and WASPAS methods so as to evaluate the performance of World Cup 2018 teams.

According to TOPSIS and WASPAS results, Belgium has demonstrated better performance in comparison to other teams. As per to the empirical results, both methods have shown a significant harmony in terms of performance figures. There is also strong positive correlation between TOPSIS and WASPAS method results. This result confirms the stability of the analysis.

This paper contributes to sport performance management literature by using MCDM methods in FIFA World Cup 2018 teams. To the best of the authors’ knowledge, this is the first paper to measure performance of an international football organization via MCDM methods.

Unlike other materials, textiles associate with aesthetic and mechanical properties such as flexibility and removability that allow them to be deployed or folded as required and which make them good candidates for clothing and furnishing but also, eventually, for other applications such as building. Actually, the clothing should ensure appropriate heat and mass transfers between the human body and its environment in order to maintain the thermo-physiological comfort. For that, it is important to determine water vapor permeability (WVP) of textile. Several normalized procedures with variants depending on the nature of the tested material exist to measure the WVP. One of the methods used is the “dish method” described by the British Standard (BS 7209). The purpose of this paper is to determine the influence of the test parameters on the WVP measurements.

Consequently, WVP of different textiles was measured while varying several parameters like: nature of fabrics, air layer thickness, vapor pressure gradient and air velocity.

A decrease in the WVP values was observed with an increase in the air layer thickness and the number of textile layers. On the other side, an increase in the water pressure gradient induces an increase in the WVP value. Finally, it was also observed that air velocity has an impact on the WVP measurements.

In addition to intrinsic properties of fabrics, i.e., nature of fiber, woven structure, the influence of the several extrinsic properties, i.e., the influence of the air layer thickness, the number of textile layers, the vapor pressure gradient and the air velocity, on the WVP were investigated. Some researchers have already investigated the impact of these parameters on the WVP measurement separately. However, this study presents a difference from other studies that it takes into account the influence of the both intrinsic and extrinsic properties on WVP. In addition to these, this work combine several extrinsic properties which are presented separately during other studies. The first time, in this study the influence of the air velocity on WVP was investigated. Results on both hydrophilic and hydrophobic fabrics showed a great variation in the results when varying the location of the cups inside the climatic chamber. This is the reason why future studies look at studying more deeply the effect of air velocity on the WVP properties on different types of fabrics by connecting WVP values with air velocity values. It is also planned to make tests with the rotation device and by fixing the value of the temperature and RH. The objective will be to obtain reliable values that do not take into account the effect of air velocity.

The purpose of this paper is to describe a new transient approach for testing water vapor diffusivity of fabrics and fibrous assemblies.

An apparatus was designed and built in order to investigate the transient water vapor diffusivity of fabrics and fibrous assemblies, and the apparatus is validated by applying a theoretical model and comparing the result obtained by the desiccant cup method.

The transient water vapor diffusion test method permits rapid testing of small quantities of fabrics in a short amount of time. The method has an excellent correlation and agreement with the desiccant cup method. The variation of the new method is much smaller than the desiccant method. It also provided a way to study water vapor transfer through fibrous assemblies.

The paper introduces a new approach for testing water vapor diffusivity of fabrics and fibrous assemblies.

One of the most common forms of international tax avoidance is transfer pricing by multinational enterprises. The research will investigate on the factors that contribute to transfer pricing abuses. At present, there is no substantial and extensive transfer pricing rule in Mauritius. This paper aims to analyse the legal approaches to tackle transfer pricing issues that are undertaken by some countries whose taxation regime is similar to Mauritius. The selected countries are South Africa and UK. The objective behind the comparative study is to come up with the appropriate preventive and corrective measures for Mauritius.

The methodology adopted for this research consists of a critical analysis and comparative legal review of the relevant legislation, case law and literature. A minor quantitative analysis of the transfer pricing problem in Mauritius will be conducted, in terms of which interviews will be conducted with officials from different institutions in Mauritius.

The study will conclude that the absence of explicit formal rules on transfer pricing allows businesses to use the country to manipulate transfer prices to avoid paying taxes. Therefore, an amendment to Mauritius laws and regulatory framework is required to dissuade multinationals to engage in transfer pricing abuses. The study will conclude that the scope and application of the arm’s length principle needs to be formally set out in legislation and also, the use of Advance Pricing Agreements will also be recommended.

The research is among the first studies that compare Mauritius legal provisions on transfer pricing with that of South Africa and UK. The research is unique as it intends to provide fruitful recommendation to stakeholders in Mauritius to enhance the existing legal framework on the subject.

Efflorescence formation is very common in cement-based materials. In the case of mortar, efflorescence is more studied when only Portland cement is used as a binder. However, the repair of historical heritage, as well as the construction system of some countries, usually uses mortars composed of hydrated lime and Portland cement. This study aims to determine the influence of the hydrated lime content on the incidence of efflorescence in mortars.

Mortars with 0%, 50%, and 100% lime/cement ratio were studied, using three different methods to accelerate efflorescence formation. The surface area of mortars affected by efflorescence was quantified by analysis using image software. Also, analysis of mercury intrusion porosity test, flexural tensile, compressive strength, absorption of water by capillarity, porosity, XRD and TGA was performed.

More efflorescence in mortars with a higher amount of lime in their composition was observed. The results show that the increase in the lime content reduces the flexural tensile and the compressive strength and increased the absorption of water by capillarity and the porosity of the mortars. The material formed by the efflorescence was calcium carbonate, proven by microstructural tests.

The results of greater efflorescence formation in mortars with lime are important to alert users who apply this type of material. Some type of protection must be done more rigorously for lime-cement mortars, especially concerning contact with water, since efflorescence tends to be faster for this type of material.

Multinationals and its impact on transfer pricing techniques and strategies. First, traditional transfer pricing techniques and tax regulations will be analyzed. Second, tax regulations for transfer pricing and e‐commerce transactions will be investigated. Third, taxation of digitized tangible products transferred through the Internet will be discussed. Finally, recommendations for transfer pricing strategies for e‐commerce transactions are suggested to be used in planning and designing successful transfer pricing strategies.

The purpose of this paper is to describe a new apparatus for testing acoustic insulating, air permeating and water vapor transfer properties of fibrous assemblies with density variation.

An apparatus is designed and built in order to investigate the acoustic insulating, air permeating and water vapor transfer properties of fiber assemblies with density variation. The apparatus mainly consists of three chambers, just like the structure of a syringe. The three properties can be measured by placing different sensors at the corresponding chambers. The material density variation can be realized by compression.

The new apparatus can realize the measurement of the three properties with density variation, which provides a new perspective to study the physical property of fibrous assemblies.

The paper introduces a new apparatus for testing acoustic insulating, air permeating and water vapor transfer properties of fibrous assemblies with density variation.

The purpose of this paper is to evaluate the water vapour permeability and mechanical properties of a solventless epoxy – nano‐platelet nano‐composite system compatibilised with an amino‐silane.

The performance of a nano‐platelet reinforced coating composite was studied with reference to the water vapour permeability and mechanical properties. The effect of addition of coupling agent on these properties was also studied.

The addition of nano‐platelets to the solventless epoxy system resulted in an increased water vapour permeability which was reduced on the addition of coupling agent. The talc‐based films showed a better performance as compared to the montmorillonite based coatings. The mechanical properties of the films increased though the addition of coupling agent showed a larger increase. The gloss of the coatings was compromised on addition of nano‐particles. Comparing coupling agents, the primary amine based silane showed better performance and lower tactoid formation as compared to the secondary amino silane based coupling agent.

The addition of nano‐particles to solventless and other eco‐friendly coatings needs to be studied further. Various other coupling agents could be studied to further improve the performance of these coatings.

The formulation developed could be used to reduce the water vapour permeability and performance of solventless epoxy coatings, which could be used as anti‐corrosive coatings.

The study of performance of nano‐particles in solventless epoxy coatings and their effect on water vapour permeability could increase performance of these reduced VOC coatings.

The purpose of this paper is to gain an in-depth understanding into the research progress, hot spots and future trends in smart gripping technology in the field of apparel smart manufacturing.

This work scrutinised the current research status of the five automatic grasping methods for garment fabrics including the pneumatic suction grasping, the electrostatic grasping, the intrusive grasping and the dexterous grasping. Specifically, the principles, characteristics, main devices and the impact on garment production were discussed.

In particular, soft finger of the dexterous grasping method has good flexibility and adaptability in the process of fabric grasping, which provides a new solution for garment production automation. Up to now, the reviewed method in general exhibit good grasping speed, high grasping stability and flat grasping process. However, in the face of complex fabric materials which are thin and flexible and do not return their original shapes when deformed in practical applications, the gripper for automatic fabric grasping need new technological breakthroughs in the positioning accuracy, grab efficiency and flexible grasping.

The outcomes offered an overview of the research status and future trends of the automatic grasping methods for garment fabrics in the field of apparel intelligent manufacturing. It could not only provide scholars with convenience in identifying research hot spots and building potential cooperation in the follow-up research but also assist beginners in searching core scholars and literature of great significance.

Some universities have a commitment to both academic education and sustainable development, and the sustainable development goals can support several sustainable actions that universities may take as principles and attitudes. From this perspective, the purpose of this study is to present environmentally sustainable practices at a federal university in Brazil and to analyze and discuss the potential environmental impacts associated with an environmentally sustainable practice implemented using life cycle assessment (LCA) and its benefits for the university’s decision-makers.

To accomplish that, the study combines a description of environmentally sustainable practices at the 13 campuses of the Universidade Tecnológica Federal do Paraná (UTFPR) in terms of education, water and electricity consumption, waste management and emissions. As a result of this analysis, one campus identified that a high volume of disposable plastic cups were being disposed of, for which the use of reusable plastic cups was introduced. In addition, an LCA study (ISO 14040:2006 and 14044:2006) quantified the benefits of the introduction of said reusable plastic cups.

The results show that the university is working on environmentally sustainable initiatives and policies to become greener. At the same time, using a systematic LCA made it possible to measure that replacing disposable plastic cups for reusable ones reduced waste generation but increased water consumption on the campus. Faced with this, a sensitization was carried out to reduce water consumption. Finally, the current study provides lessons on the environmental performance to universities interested in sustainable practices, fostering perspectives for a better world. The findings of this study encourage organizations to accomplish environmental actions toward greener universities. The study shows that institutions need to be reflective and analytical about how even “greening” measures have impacts, which can be mitigated if necessary.

The sustainable practical implications were reported, and an LCA was conducted to assess potential environmental impacts of reusable plastic cups. It was identified that raw material production is the phase that generates most environmental impacts during the life cycle of the product, along with the consumer use phase, due to the quantity of water used to wash the reusable cups. In addition, the practical contributions of this study are to provide insights to institutions that aim to use environmental actions, i.e. suggestions of sustainable paths toward a greener university.

This is one of the first studies to investigate and discuss sustainable practices at UTFPR/Brazil. The study assessed one of the practices using a scientific technique (LCA) to assess the impacts of reusable plastic cups distributed to the students of one of the 13 campuses. Although there are other studies on LCA in the literature, the value of this study lies in expanding what has already been experienced/found on the use of LCA to assess environmental practices in university campuses.