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The primary objective of this study is characterizing the anisotropic mechanical properties of corrugated cardboard and simultaneously simulating its drop cushioning dynamic effects under various drop conditions.

Static and dynamic tests were conducted on corrugated cardboard to obtain adequate experimental data in different directions. An effective anisotropic constitutive model is introduced by developing the honeycomb materials model in ANSYS LS-Dyna, and an effective approach is established toward effectively determining the material parameters from the test data obtained. The model is validated by comparing simulation results with experimental data from five drop conditions, including bottom drop, front drop, side drop, 30° side drop and edge drop. Additionally, simulations are conducted to study the cushioning performance of the packaging by dropping the corrugated cardboard at different heights.

The study establishes a fast and effective approach to simulating the drop cushioning performance of corrugated cardboard under various drop conditions, which demonstrates good agreement with experimental data.

This approach is of value for packaging protection and provides guidance for stacking of packaging during transportation.

This study aims to minimize the pressure drop across wavy microchannels using secondary branches without compromising its capacity to transfer the heat. The impact of secondary flows on the pressure drop and heat transfer capabilities at different Reynolds numbers are investigated numerically for different wavy microchannels. Finally, different channels are evaluated using performance evaluation criteria to determine their effectiveness.

To investigate the flow and heat transfer capabilities in wavy microchannels having secondary branches, a 3D conjugate heat transfer model based on finite volume method is used. In conventional wavy microchannel, secondary branches are introduced at crest and trough locations. For the numerical simulation, a single symmetrical channel is used to minimize computational time and resources and the flow within the channels remains single-phase and laminar.

The findings indicate that the suggested secondary channels notably improve heat transfer and decrease pressure drop within the channels. At lower flow rates, the secondary channels demonstrate superior performance in terms of heat transfer. However, the performance declines as the flow rate increased. With the same amplitude and wavelength, the introduction of secondary channels reduces the pressure drop compared with conventional wavy channels. Due to the presence of secondary channels, the flow splits from the main channel, and part of the core flow gets diverted into the secondary channel as the flow takes the path of minimum resistance. Due to this flow split, the core velocity is reduced. An increase in flow area helps in reducing pressure drop.

Many complex and intricate microchannels are proposed by the researchers to augment heat dissipation. There are challenges in the fabrication of microchannels, such as surface finish and achieving the required dimensions. However, due to the recent developments in metal additive manufacturing and microfabrication techniques, the complex shapes proposed in this paper are feasible to fabricate.

Wavy channels are widely used in heat transfer and micro-fluidics applications. The proposed wavy microchannels with secondary channels are different when compared to conventional wavy channels and can be used practically to solve thermal challenges. They help achieve a lower pressure drop in wavy microchannels without compromising heat transfer performance.

As a financial policy, dividend policy significantly affects firm value. This chapter analyzes how stock prices react to dividend decisions. First, a dividend payment is an extraction of value; therefore, stock price theoretically drops by the dividend amount on the ex-dividend day. In practice, the price drop and the dividend magnitude are not equal because of tax clientele, short-term trading, and market microstructure. Investors are indifferent in trading stocks before and after stocks go ex-dividend if they obtain equal marginal benefits from the two trading times. The difference in tax rates on dividends and capital gains leads to the gap between the price drop and the dividend amount. Moreover, if transaction costs are considerable, investors have high incentives to short-sell stocks until they cannot obtain more profits. The final outcome of this short-term trading is the difference between the price drop and the dividend amount. Furthermore, market microstructure factors such as limit orders, bid-ask spread, and price discreteness also create this gap. Second, dividend announcements convey valuable information to outsiders. When firms announce increases (decreases) in dividends, their stock prices tend to increase (decrease). Third, dividend policy is negatively related to stock price volatility. This negative relationship is explained by duration effect, rate of return effect, arbitrage realization effect, and information effect. Empirical evidence for this relationship is found in many countries. Finally, dividend smoothing is also considered as a signal about firms' future earnings. Consequently, firms with stable dividends have higher market value. In other words, dividend stability has a positive effect on stock prices.

This paper aims to investigate the effect of partially blocking the cathode channel with the stair arrangement of obstacles on the performance of a proton exchange membrane fuel cell.

A numerical study is conducted by developing a three-dimensional computational fluid dynamics model.

As the angle of the stair arrangement increases, the performance of the fuel cell is reduced and the pressure drop is decreased. The use of four stair obstacles with an angle of 0.17° leads to higher power density and a lower pressure drop compared to the case with three rectangular obstacles of the same size and maximum height. The use of four stair obstacles with an angle of 0.34° results in higher power density and lower pressure drop compared to the case with two rectangular obstacles of the same size and maximum height.

Using the stair arrangement of obstacles as an innovation of the present work, in addition to improving the fuel cell’s performance, creates a lower pressure drop than the simple arrangement of obstacles.

Today, collaborative fashion approaches are a popular method of reimaging and positioning in contested markets. Fashion collaborations see brands, designers, artists, and companies come together, offering consumers new, alternative products. While shopping continues to be a popular leisure and touristic activity, it is becoming comparable across cities. At present, scholars and practitioners have paid scant attention to collaborative fashion consumption (Botsman & Rogers, 2010). This chapter considers how destinations should become involved with fashion collaborations and drop culture from the offset, establishing specific events for tourists to experience. Ultimately, changing the culture and behavior of shopping tourists to one of event experience and not solely product ownership.

This study aims to examine whether audit partners’ gender affects the year-to-year changes (year-to-year additions and drops) of key audit matters (KAMs) identified in the audit report. This study also examines whether female audit partners’ audit experiences, accounting education and narcissism reduce the difference in time variances of KAMs reporting between female and male audit partners. This study defines the year-to-year additions and drops of KAMs as the time variance of KAMs.

Data of this study includes the audit reports of Australian Securities Exchange 300 companies for the period from 2017 to 2021. This study also applies the theory of female auditors’ preference for anchoring and availability heuristics. This study uses multivariate regression with robust standard errors clustered by the firms. This study also uses several robustness tests.

The findings suggest that female audit partners disclose fewer time variant KAMs in that they have a lower tendency both to add new KAMs and to drop old KAMs. Further analysis suggests that the differences between female and male audit partners decrease as the female audit partners’ experience increases or if the female audit partner possesses a bachelor’s degree in accounting. Female audit partners’ narcissism also reduces the gender gap in the time variances of KAMs.

The fact that female audit partners report more stable KAMs implies that there are differences between female and male audit partners in the way audit risk assessments are conducted, audits are planned and professional judgement is applied by female and male audit partners.

The findings imply that female audit partners’ experience, accounting education and narcissistic personality can play a significant role in explaining the differences in audit outcomes produced by male and female audit partners.

This study is novel in showing that female audit partners report more stable and less time-variant KAMs. The findings of this study may inform audit firms and regulators that female audit partners’ experience, tertiary qualifications in accounting and narcissistic personality traits may be effective means of reducing the gender gap in auditing. The findings also imply that auditors’ observable and unobservable personality traits affect audit outcomes.

The Covid-19 pandemic appears to have engendered heterogeneous effects on individuals’ labour market prospects. This paper focuses on two possible sources of a heterogeneous exposition to labour market risks associated with the pandemic outbreak: the routine task content of the job and the teleworkability. To evaluate whether these dimensions played a crucial role in amplifying employment and wage gaps among workers, we focus on the case of Italy, the first EU country hit by Covid-19.

Investigating the actual effect of the pandemic on workers employed in jobs with a different degree of teleworkability and routinization, using real microdata, is currently unfeasible. This is because longitudinal datasets collecting annual earnings and the detailed information about occupations needed to capture a job’s routine task content and teleworkability are not presently available. To simulate changes in the wage distribution for the year 2020, we have employed a static microsimulation model. This model is built on data from the Statistics on Income and Living Conditions (IT-SILC) survey, which has been enriched with administrative data and aligned with monthly observed labour market dynamics by industries and regions.

We measure the degree of job teleworkability and routinization with the teleworkability index (TWA) built by Sostero et al. (2020) and the routine-task-intensity index (RTI) developed by Cirillo et al. (2021), respectively. We find that RTI and TWA are negatively and positively associated with wages, respectively, and they are correlated with higher (respectively lower) risks of a large labour income drop due to the pandemic. Our evidence suggests that labour market risks related to the pandemic – and the associated new types of earnings inequality that may derive – are shaped by various factors (including TWA and RTI) instead of by a single dimension. However, differences in income drop risks for workers in jobs with varying degrees of teleworkability and routinization largely reduce when income support measures are considered, thus suggesting that the redistributive effect of the emergency measures implemented by the Italian government was rather effective.

No studies have so far investigated the effect of the pandemic on workers employed in jobs with a different degree of routinization and teleworkability in Italy. We thus investigate whether income drop risks in Italy in 2020 – before and after income support measures – differed among workers whose jobs are characterized by a different degree of RTI and TWA.

As the world is becoming more volatile and uncertain, organizations face much complexity in their daily operations. Further, there is a much ambiguity in business operations to achieve the effective utilization of resources. The work optimizes a novel constraint programming model approach of the utilization of shuttle services vehicle while considering cost savings, employee wellbeing and other real an Information Technology enabled service (ITES) industry constraints.

The present work considers a novel extension of the vehicle routing problem related to the shuttle service operation in an ITES industry in VUCA context. Additionally, the model considers the women safety aspects, which engages the company to provide a security guard for women employees in the night shift.

Numerical experiments were conducted on real instances data of ITES industrial partner. The results show that the vehicle utilization increased from 75% up to 96% while ensuring in parallel the wellbeing of employees and women safety during the night shift. Finally, the proposed model is converted to a decision support application allowing ITES partner to plan employees shuttle service operations efficiently.

Study has evaluated the shuttle services optimization for ITES industry using data from industrial which makes it a unique contribution to literature in shuttle operations. Further, the study used constraint programming to evaluate the vehicle utilization and security allocation, thereby introducing new parameter on security allocation in open VRP problem.

Iron deficiency anemia (IDA) is the most common nutritional anemia in the world and a pervasive health problem, especially in developing countries. Children under two years of age are more prone to be affected by IDA. The best strategy to prevent and treat IDA is to use iron supplements. This study aims to examine the factors associated with noncompliance (such as non-utilization or inconsistent usage) of iron drop supplementation among infants between 6 and 24 months old.

Online databases (PubMed, Scopus and SID) were searched to retrieve relevant articles published from inception up to July 2023. Among the 2,177 articles detected, after removing duplicate and irrelevant titles, 21 cross-sectional studies that met the authors’ inclusion criteria were included. Screening for articles and data extraction were conducted separately by two researchers.

The findings suggest that some factors related to mothers, such as education, knowledge, attitude and performance; some factors associated with child such as child’s gastrointestinal and dental complications; taste and smell of iron drops; and birth order and gender are the main determinants of adherence to iron supplementation.

It can be proposed that the most significant factors affecting the feeding of iron drops to children under the age of two include: the level of mother’s awareness, socio-economic status of the household and the occurrence of digestive complications following the supplementation. Given these observations, adopting proper policies toward improving the nutritional awareness of mothers and producing iron supplements with minimal side effects seems crucial.

Inclination angle has been reported to have an enhancing effect on the thermal-hydraulic characteristics and entropy of some thermal systems. Therefore, this paper aims to numerically investigate the effects of inclination angle, volume concentration and Reynolds number on the thermal and hydraulic characteristics and entropy generation rates of water-based Al₂O₃ nanofluids through a smooth circular aluminum pipe in a turbulent flow.

A constant heat flux of 2,000 Watts is applied to the circular surface of the tube. Reynolds number is varied between 4,000 and 20,000 for different volume concentrations of alumina nanoparticles of 0.5%, 1.0% and 2.0% for tube inclination angles of ±90o, ±60o, ±45o, ±30o and 0o, respectively. The simulation is performed in an ANSYS Fluent environment using the realizable kinetic energy–epsilon turbulent model.

Results show that +45o tube orientation possesses the largest thermal deviations of 0.006% for 0.5% and 1.0% vol. concentrations for Reynolds numbers 4,000 and 12,000. −45o gives a maximum pressure deviation of −0.06% for the same condition. The heat transfer coefficient and pressure drop give maximum deviations of −0.35% and −0.39%, respectively, for 2.0% vol. concentration for Reynolds number of 20,000 and angle ±90o. A 95%–99.8% and 95%–98% increase in the heat transfer and total entropy generation rates, respectively, is observed for 2.0% volume concentration as tube orientation changes from the horizontal position upward or downward.

Research investigating the effect of inclination angle on thermal-hydraulic performance and entropy generation rates in-tube turbulent flow of nanofluid is very scarce in the literature.