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The purpose of this paper is to investigate the thermomechanical response of four well-known lead-free die attach materials: sintered silver, sintered nano-copper particles, gold-tin solders and silver-tin transient liquid phase (TLP) bonds.

This examination is conducted through finite element analysis. The mechanical properties of all die attach systems, including elastic and Anand creep parameters, are obtained from relevant literature and incorporated into the numerical analysis. Consequently, the bond stress-strain relationships, stored inelastic strain energies and equivalent plastic strains are thoroughly examined.

The results indicate that silver-tin TLP bonds are prone to exhibiting higher inelastic strain energy densities, while sintered silver and copper interconnects tend to possess higher levels of plastic strains and deformations. This suggests a higher susceptibility to damage in these metallic die attachments. On the other hand, the more expensive gold-based solders exhibit lower inelastic strain energy densities and plastic strains, implying an improved fatigue performance compared to other bonding configurations.

The utilization of different metallic material systems as die attachments in power electronics necessitates a comprehensive understanding of their thermomechanical behavior. Therefore, the results of the present paper can be useful in the die attach material selection in power electronics.

Supervisor incivility and organizational gossip are two examples of dark organizational behaviors. Norm of reciprocity theory suggests that employees may develop revenge intentions after exposure to such behaviors while attributing blame to others. This study aims to empirically investigate the mediating effect of blaming others on the impact of supervisor incivility and negative organizational gossip on revenge intention.

Confirmatory factor analysis (CFA) was performed to test the measurement model. Structural equation model was used to test the research hypotheses based on data gathered in Turkey from restaurant employees in Mersin Marina selected by convenience sampling. Data set that consists of 239 questionnaires was subjected to CFA.

The findings show that negative organizational gossip and supervisor incivility increase to employees’ revenge intentions, and blaming others mediates the impact of supervisor incivility and negative organizational gossip no employees’ revenge intentions. In addition, blaming others mediates the impact of supervisor incivility and negative organizational gossip on employees’ revenge intentions.

Empirical study has not been encountered related to dark behaviors of (especially gossip, incivility, blame and revenge intention) restaurant managers and employees as a holistic model. Therefore, this paper contributes to organizational behavior literature. Moreover, this paper suggests to restaurant managers for supply to organizational peace.

The existence of a wedding organizer plays an essential role in realizing the dream wedding of the bride and groom and the progression of a family-centred structure. The wedding organizer industry is one of the business sectors that experienced a significant impact during the COVID-19 pandemic due to various policies restricting mobility and interaction. This study aims to answer research questions: What challenges are experienced by wedding organizers in the context of COVID-19? What factors drive entrepreneurial resilience for family business continuity in the face of the COVID-19 pandemic?

This study uses a qualitative research design through semi-structured in-depth interviews with eight wedding organizers in Indonesia with questions centred around the context of the family in the event.

This study found several challenges faced by wedding organizers, including personal barriers and environmental challenges due to the COVID-19 pandemic. The four drivers of entrepreneurial resilience of wedding organizers in dealing with the COVID-19 crisis include entrepreneurial motivations, entrepreneurial characteristics, firm strategies, and environmental support. These factors create a positive interaction effect for the continuity of the wedding event organizers.

This study contributes to the literature by providing valuable insights into the broader entrepreneurial resilience issue and offering practical recommendations for wedding organizers and other entrepreneurs facing similar challenges. This study has both academic and practical implications in providing event management guidance and future avenues of research in this field.

This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.

This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.

The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.

The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.

The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.

This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.

Introduction: In the context of Sri Lanka, this study compares how institutions and financial development (FD) affect economic growth (EG) and inclusive growth (IG).

Purpose: The well-structured administration and judicial system at the provincial level have been established against the socioeconomic vulnerabilities in the country for an extended period. Still, the country as a whole and provincial level is experiencing huge income and social inequality, though there are required provisions for enhancing the well-being of the people.

Methodology: The study consists of data from the nine provinces from 2013 to 2019. The analysis used the Dynamic Spatial Durbin Model (D-SDM) to explore the spatial dependencies between the provinces. Two models were developed: the interaction of the financial service activities (FSA) and insurance, reinsurance, and pension (INPEN), representing the FD with the EG and IG with and without. The IG index was estimated by principal component analysis (PCA) using indicators of the four dimensions. The results indicated spatial dependency among FD’s interaction with EG when provincial tax (PROTAX) and provincial expenses (PROEXP) are the provincial institutions.

Findings: The IG model results showed the IG’s spatial dependency moderated by the FD and only the IG model between the provinces. PROEXP showed a significant positive spillover impact among provinces towards the IG.

Practical Implications: The finding inform economic policy making while identifying weaknesses in existing local governments. Attention must be given to how poverty can be reduced, enhancing the well-being of the people with the proper channelling of finance and government institutional mechanisms.

The current study uses an advanced machine learning method and aims to investigate whether auditors perceive financial statements that are principles-based as less risky. More specifically, this study aims to explore the association between principles-based accounting standards and audit pricing and between principles-based accounting standards and the likelihood of receiving a going concern opinion.

The study uses an advanced machine-learning method to understand the role of principles-based accounting standards in predicting audit fees and going concern opinion. The study also uses multiple regression models defining audit fees and the probability of receiving going concern opinion. The analyses are complemented by additional tests such as economic significance, firm fixed effects, propensity score matching, entropy balancing, change analysis, yearly regression results and controlling for managerial risk-taking incentives and governance variables.

The paper provides empirical evidence that auditors charge less audit fees to clients whose financial statements are more principles-based. The finding suggests that auditors perceive financial statements that are principles-based less risky. The study also provides evidence that the probability of receiving a going-concern opinion reduces as firms rely more on principles-based standards. The finding further suggests that auditors discount the financial numbers supplied by the managers using rules-based standards. The study also reveals that the degree of reliance by a US firm on principles-based accounting standards has a negative impact on accounting conservatism, the risk of financial statement misstatement, accruals and the difficulty in predicting future earnings. This suggests potential mechanisms through which principles-based accounting standards influence auditors’ risk assessments.

The authors recognize the limitation of this study regarding the sample period. Prior studies compare rules vs principles-based standards by focusing on the differences between US generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) or pre- and post-IFRS adoption, which raises questions about differences in cross-country settings and institutional environment and other confounding factors such as transition costs. This study addresses these issues by comparing rules vs principles-based standards within the US GAAP setting. However, this limits the sample period to the year 2006 because the measure of the relative extent to which a US firm is reliant upon principles-based standards is available until 2006.

The study has major public policy suggestions as it responds to the call by Jay Clayton and Mary Jo White, the former Chairs of the US Securities and Exchange Commission (SEC), to pursue high-quality, globally accepted accounting standards to ensure that investors continue to receive clear and reliable financial information globally. The study also recognizes the notable public policy implications, particularly in light of the current Chair of the International Accounting Standards Board (IASB) Andreas Barckow’s recent public statement, which emphasizes the importance of principles-based standards and their ability to address sustainability concerns, including emerging risks such as climate change.

The study has major public policy suggestions because it demonstrates the value of principles-based standards. The study responds to the call by Jay Clayton and Mary Jo White, the former Chairs of the US SEC, to pursue high-quality, globally accepted accounting standards to ensure that investors continue to receive clear and reliable financial information as business transactions and investor needs continue to evolve globally. The study also recognizes the notable public policy implications, particularly in light of the current Chair of the IASB Andreas Barckow’s recent public statement, which emphasizes the importance of principles-based standards and their ability to address sustainability concerns, including emerging risks like climate change. The study fills the gap in the literature that auditors perceive principles-based financial statements as less risky and further expands the literature by providing empirical evidence that the likelihood of receiving a going concern opinion is increasing in the degree of rules-based standards.

The purpose of this study was to investigate work-related adaptive performance from a longitudinal process perspective. This paper clustered specific behavioral patterns following the introduction of a change and related them to retentivity as an individual cognitive ability. In addition, this paper investigated whether the occurrence of adaptation errors varied depending on the type of change content.

Data from 35 participants collected in the simulated manufacturing environment of a Research and Application Center Industry 4.0 (RACI) were analyzed. The participants were required to learn and train a manufacturing process in the RACI and through an online training program. At a second measurement point in the RACI, specific manufacturing steps were subject to change and participants had to adapt their task execution. Adaptive performance was evaluated by counting the adaptation errors.

The participants showed one of the following behavioral patterns: (1) no adaptation errors, (2) few adaptation errors, (3) repeated adaptation errors regarding the same actions, or (4) many adaptation errors distributed over many different actions. The latter ones had a very low retentivity compared to the other groups. Most of the adaptation errors were made when new actions were added to the manufacturing process.

Our study adds empirical research on adaptive performance and its underlying processes. It contributes to a detailed understanding of different behaviors in change situations and derives implications for organizational change management.

There remains a critical issue in sport management scholarship in that the field lacks a well-defined framework for delineating practical implications in research. This research aims to answer the following research questions: (1) What types of practical implications can be identified in sport management research? (2) How can sport management research frame the practical implications of the study in a way that is both theoretically sound and useful for practitioners?

Through a scoping review and within the lens of Jaworski (2011)'s framework for managerial relevance, the study examined 427 articles from European Sport Management Quarterly, Journal of Sport Management and Sport Management Review published between 2000 and 2020.

This study presents a five-pronged framework that identifies target managers, organizational tasks, time horizons, philosophical impact and desired outcomes. Furthermore, the current research offers suggestions for how to present managerial implications in sport management research.

The findings shed light on the managerial relevance of the recent sport management body of work, developing an important framework for practical implications for the field to reflect and incorporate into future studies. With a theoretical understanding of how to frame the practical implications of sport management research, the gap between academia and industry can continue to narrow, and the relevance to the industry may be more pertinent than ever before.

The purpose of this paper is to shed light on the protection motivation theory’s (PMT) maladaptive coping response to anti-Covid-19 preventive persuasive appeals. PMT is based on coping appraisal that may lead to either an adaptive- or a maladaptive coping response. It has been suggested that the maladaptive coping response is not sufficiently investigated and can be represented by individuals’ resistance to anti-Covid-19 persuasive messages. It has been also supposed that resistance is predicted and modeled through a set of cognitive, affective and individual factors such as information processing style, fear arousal, gender and coping self-efficacy.

An experiment and a survey were conducted online on a random sample of 290 individuals. The sample was divided into two groups, each of which was exposed to an anti-Covid-19 persuasive message.

The findings show that resistance to anti-Covid-19 persuasion is not directly predicted by the individual’s exposure to the message, but channeled through an affective and a cognitive process. It was also reported that resistance is predicted by both the reflective and the nonreflective information processing styles, which are in turn predicted by a high versus a low fear arousal. Fear arousal level was shown to be moderated by gender and coping self-efficacy.

This research brings additional insight to the PMT in so far that it highlights the maladaptive coping response through resistance to persuasion in a pandemic context.

In order to improve the computation efficiency of the four-point rainflow algorithm, a new fast four-point rainflow cycle counting algorithm (FFRA) using a novel loop iteration mode is proposed.

In this new algorithm, the loop iteration mode is simplified by reducing the number of iterations, tests and deletions. The high efficiency of the new algorithm makes it a preferable candidate in fatigue life online estimation of structural health monitoring systems.

The extensive simulation results show that the extracted cycles by the new FFRA are the same as those by the four-point rainflow cycle counting algorithm (FRA) and the three-point rainflow cycle counting algorithm (TRA). Especially, the simulation results indicate that the computation efficiency of the FFRA has improved an average of 12.4 times compared to the FRA and an average of 8.9 times compared to the TRA. Moreover, the equivalence of cycle extraction results between the FFRA and the FRA is proved mathematically by utilizing some fundamental properties of the rainflow algorithm. Theoretical proof of the efficiency improvement of the FFRA in comparison to the FRA is also given.

This merit makes the FFRA preferable in online monitoring systems of structures where fatigue life estimation needs to be accomplished online based on massive measured data. It is noticeable that the high efficiency of the FFRA attributed to the simple loop iteration, which provides beneficial guidance to improve the efficiency of existing algorithms.