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Topology optimization of structures under self-weight loading is a challenging problem which has received increasing attention in the past years. The use of standard formulations based on compliance minimization under volume constraint suffers from numerous difficulties for self-weight dominant scenarios, such as non-monotonic behaviour of the compliance, possible unconstrained character of the optimum and parasitic effects for low densities in density-based approaches. This paper aims to propose an alternative approach for dealing with topology design optimization of structures into three spatial dimensions subject to self-weight loading.

In order to overcome the above first two issues, a regularized formulation of the classical compliance minimization problem under volume constraint is adopted, which enjoys two important features: (a) it allows for imposing any feasible volume constraint and (b) the standard (original) formulation is recovered once the regularizing parameter vanishes. The resulting topology optimization problem is solved with the help of the topological derivative method, which naturally overcomes the above last issue since no intermediate densities (grey-scale) approach is necessary.

A novel and simple approach for dealing with topology design optimization of structures into three spatial dimensions subject to self-weight loading is proposed. A set of benchmark examples is presented, showing not only the effectiveness of the proposed approach but also highlighting the role of the self-weight loading in the final design, which are: (1) a bridge structure is subject to pure self-weight loading; (2) a truss-like structure is submitted to an external horizontal force (free of self-weight loading) and also to the combination of self-weight and the external horizontal loading; and (3) a tower structure is under dominant self-weight loading.

An alternative regularized formulation of the compliance minimization problem that naturally overcomes the difficulties of dealing with self-weight dominant scenarios; a rigorous derivation of the associated topological derivative; computational aspects of a simple FreeFEM implementation; and three-dimensional numerical benchmarks of bridge, truss-like and tower structures.

This study aims to analyze the effect of the board of directors on financial performance, either directly or indirectly, through the existence of risk management after the issuance of the Palestinian Code on Corporate Governance in Palestine.

This study uses a panel data of 31 Palestinian listed companies from 2010 to 2016. It also uses structural equation modeling (SEM) model.

The results of the SEM model show a significant positive relationship of the existence of risk management and the tenure-chief executive officer (CEO) with financial performance. However, CEO duality has a significant negative relationship with financial performance. The results also show a significant positive relationship of CEO duality and board size with financial performance through the existence of risk management.

This study adds to the existing literature by analyzing the effect of the board of directors on financial performance, either directly or indirectly, through the existence of risk management in Palestine, one of the youngest stock exchanges in the region, which assists in testing the validity of agency theory in a young and small emerging Islamic market context.

The results of this paper are significant for shareholders and managers of companies to make proper choices to secure the interests of stakeholders and increase the flow of capital and foreign investment.

To the best of the author’s knowledge, it is one of the first papers to investigate the effect of the board of directors on financial performance, either directly or indirectly, through the existence of risk management in Palestine.

The optimal level of customer participation is an important factor in service design. However, researchers know little about the impact of customer participation for their willingness to pay and hence organizations’ financial outcomes. This paper examines the impact of customer participation in a pay-what-you-want (PWYW) pricing system, allowing customers to pay any price they want for a product or service.

This paper reports the results of three experiments, in which the authors manipulated the level of customer participation (Study 1: Low versus high, Study 2: Medium versus high, Study 3: Low versus medium versus high) and measured customers' PWYW payments (Studies 1–3), customer satisfaction (Studies 1–3), perceived equity (Study 3) and perceived enjoyment (Study 3). Studies 1 and 3 were scenario-based experiments, while study 2 was a field experiment. Study 3 was preregistered.

The results support a direct effect of customer participation in service production on customer PWYW payments, yet only when comparing low to high levels of customer participation. High levels of customer participation lead to a decrease in perceived equity and an increase in perceived enjoyment, which in turn spilled over to customer PWYW payments through customer satisfaction.

This research provides causal evidence at the individual level of analysis for the relationship between customer participation in service production and financial results. The paper also provides insights into its underlying mechanisms.

This study aims to investigate whether and how auditors responded to the documented increases in earnings management after split-share structure reform (SSSR) in China, as manifested in auditors’ propensity to issue modified audit opinions (MAOs) after the SSSR. This study further investigates how client importance and auditor size influence auditors’ response to earnings management after the SSSR.

This study adopts logit regression models to investigate auditors’ propensity to issue MAOs to their clients that appear to manage earnings after the SSSR. Initially, including all Chinese publicly listed firms from the CSMAR database, the sample for final analyses consists of 21,904 firm-year observations for 1,290 unique listed firms during the period 2001–2020. The sample period surrounds the implementation of the SSSR, which started in 2005, allowing the examination of auditors’ propensity to issue MAOs after vis-à-vis before the SSSR.

The authors find that non-Big10 auditors in China were less likely to issue MAOs to their economically important clients who appear to manage earnings after SSSR. However, in the years of non-tradeable shares being released to the markets, both Big10 and non-Big10 auditors were less likely to issue MAOs to their economically important clients who appear to manage earnings. The findings suggest that auditors may have compromised auditor independence in response to earnings management after the SSSR, likely due to the pressure from their economically important clients.

This paper contributes to the literature, specifically the practice and theory in auditing, by shedding light on ever-changing auditors’ reporting behaviour, especially with regard to auditor independence. It also adds to the growing body of literature on the impact of institutional changes on auditing practices worldwide. The findings of this study further suggest that the recently documented declining demand for high-quality audits after the SSSR may be motivated by the clients’ intention to manage earnings after the SSSR.

The purpose of this study is to document and analyze the success story of YouTube as a social network site in a competitive market, offering important academic and managerial implications.

Historical methods were used for investigation. This study applies the Resource-Advantage theory to identify key events in the history of YouTube from archival documents and evaluates and synthesizes the evidence to recount the channel’s evolution.

YouTube faced challenges from competitors across various industries since its launch. It has used its global user base and technological skills to develop innovative market offerings for users, contributors and marketers. YouTube built long-term relationships with stakeholders, continuously adapted to external changes and initiated internal alignments to compete in multiple industries. Over time, despite several changes in the competitive landscape, YouTube has grown into a successful media firm, competing across traditional broadcasting, gaming, live TV streaming and SNS industries. It is an exciting tale in the history of social networking.

This study significantly contributes to the marketing history of social network sites and platform-specific scholarship by applying the Resource-Advantage theory to document the evolution of YouTube.

The purpose of this study is to test the effect of entrepreneurship education programs (EEPs) on the individual entrepreneurial orientation (IEO) by considering the innovativeness, proactiveness and risk-taking dimensions of undergraduate students and the role of these dimensions on the relationship between program inspiration (PI) and entrepreneurial intention (EI).

This study uses a pre- and post-test analysis with data from 1,423 undergraduate students from two emerging countries in Latin America: Colombia and Ecuador. To verify the effect of the EEP on innovativeness, proactiveness and risk-taking at two-time points, the analysis of median for the difference of two paired populations (Sign Test and the Wilcoxon signed-rank test) was used. In addition, structural equation modeling analysis under the covariance and multigroup approach was applied to test the relationship between PI, IEO and EI.

The results of this study show that the EEP enhances innovativeness, proactiveness and risk-taking whose effects are more prominent in Ecuadorian students. Equally importantly, the EEP benefits represented in PI translate into higher EI through the mediating effect of the IEO dimensions for both the Colombian and Ecuadorian contexts, where the findings suggest no significant differences between two groups.

The findings of this study contribute to a better understanding of entrepreneurship education's role in entrepreneurial competence's development and intention by revealing the role of IEO dimensions. This study is one of the first studies that applies the IEO to contribute to the literature on the relationship between entrepreneurship education and intention from an emotional entrepreneurial perspective.

The purpose of this study is to analyze the intersection of research on impact investing and its closely related financial vehicles.

The paper explores 196 articles collected from Scopus and Web of Science using bibliometric and content analysis methodologies.

Despite a growing academic interest in impact investing, scholars generally investigate impact investing as a social phenomenon, using the specific financial mechanism of social impact bonds. This perspective potentially deflates the complex nature of impact investing, which actually combines both social and financial targets and uses a plurality of financial vehicles to reach its goals.

The emerging themes identified will provide both academics and practitioners additional tools to further the debate on impact investing and the understanding of its potential and limits according to the different financial forms it takes. This review should pave the way for a discussion about the boundaries of the social impact sector itself.

Despite the strong international commitment toward impact investing, tensions still exist. A comprehensive overview on the relevant aspects not yet thoroughly investigated will foster the growth of impact investments.

To the best of the authors’ knowledge, this is the first holistic overview of impact investing, that jointly examines both literature on impact investing and literature on the correlated financial products used in the industry. The result is a comprehensive report of what is known about impact investing in its different financial forms, opening up new pathways for future studies.

This paper focused on financial constraints scenario and tax planning activities of banks in Ghana. The study explores how financial constraints could motivate the banks to pursue tax planning mechanism and the implication on tax revenue mobilisation.

The paper followed generalised method of moments and fixed effect estimators to investigate the financial constrained-tax planning activity nexus. Simulation approach is adopted to provide financially constrained bank scenario. Besides contemporaneous analysis, sensitivity analysis is conducted to determine time varying effect. Data from all the 20 commercial banks which have operated from 2008 to 2018 were used.

The paper found that when banks are faced with financial constraints, they exhibit lower cash-effective-tax-rate. The decomposition analysis also revealed that financially constrained banks are likely to take on both short- and long-term tax planning opportunities. The paper also found evidence of persistence in the tax planning activities under financial constrained scenario.

This paper is one of the few studies which have extended the tax planning literature to the Ghanaian banking sector. Further novelty is seen from the development of financial constraint scenario from liquidity and solvency. Liquidity and solvency are the anchors for continuity of banking operation and sensitive to regulatory watch and sanctions. Therefore, by applying simulation approach to trigger financial constraints scenarios from these fundamental indicators reveals the extent to which commercial banks rely on tax planning opportunities to mitigate the consequence of financial constraints.

The purpose of this paper is to estimate the possible impact of the COVID-19 pandemic on the hospitalization and hospital mortality of the patients with gallstone disease and chronic liver diseases (CLD) in the worst pandemic period in Ukraine.

A retrospective comparative analysis of annual reports data of all economy subjects, which conducted economic activity in medical practice for 2019 and 2021. Data was accepted from the Ministry of Health of Ukraine, the National Security and Defense Council of Ukraine (NSDC) and the State Statistics Service of Ukraine (SSSU).

The total hospitalization rates for diffuse liver disease and cholelithiasis significantly decreased during the peak of the COVID-19 pandemic in Ukraine, compared to the values of 2019. At the same time, the rates of in-hospital mortality for these diseases have significantly grown. Also, various proportions of similar trends were described in other countries during the first wave of the pandemic.

This paper highlights the fact that regulatory restrictions and the fear of the population of referring to healthcare facilities considering the high risk of getting an infection had significant disruption to medical care for patients with gallstone disease and CLD. Improving the management of medical resources and strengthening all kinds of institutions in the healthcare system must be thought about if similar challenges appear in the future.

The purpose of this paper is to investigate the role of cross-listing in overcoming liability of origin (LOO) facing emerging economy corporations (EECs).

This paper takes Chinese firms' cross-listing in Hong Kong and the firms' establishment of international joint ventures (IJVs) with foreign partners as the research setting. This is an empirical study using Heckman's self-selection model as the primary econometric technique and two-stage least square (2SLS) regressions as the supplementary estimation procedure.

Cross-listing in developed economies can serve as a signal for EECs to overcome the LOO. In addition, the regional institutional voids of emerging economies (EEs) and state ownership are prominent boundary conditions shaping this effect.

Only Chinese firms and the firms' cross-listing in Hong Kong are considered for the empirical context as a result of data availability.

This paper provides a practical solution for EECs whose internationalisation tends to be hindered by the LOO.

This study is of high importance in that it centres on a distinctive and challenging problem faced with EECs—the LOO. Besides, it ascribes this liability to a matter of information asymmetries and explores how cross-listing can serve as a signal to cope with this challenge.