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This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment.

This study adopts the experimental method of 2 × 3 between-subjects mixed factorial design with 102 participants to test the hypotheses. The participants are undergraduate and postgraduate accounting students at a major university in Indonesia.

The results show that gender affects budgetary slack ethical judgment, in which women judge budgetary slack as more unethical than men. Additionally, the results indicate that individuals consider budgetary slack more unethical when a code of ethics is present than when it is absent.

This study contributes to the management accounting literature and behavioural research by understanding budgetary slack from an ethical perspective. Additionally, this study contributes to ethics literature by identifying the effect of gender and code of ethics on budgetary slack righteous judgment.

In this paper, the authors aim to introduce international dynamic marketing capabilities (IDMCs) theoretically derived from marketing capabilities (MCs), dynamic marketing capabilities (DMCs) and international marketing capabilities (IMCs) and provide a novel conceptualization of the concept by applying a holistic view of the international enterprise.

This is a literature review that maps the current research on MCs, DMCs and IMCs and serves as a basis for the theoretical conceptualization of a novel IDMCs concept as well as for the identification of research gaps and the development of future research directions on this phenomenon.

Existing typologies of MCs, DMCs and IMCs are classified into four categories: strategic, operational, analytical and value creation capabilities. A new typology of IDMCs is proposed, consisting of digital MC and dynamic internationalization capability as strategic capabilities, agile IMC, IM excellence and absorptive capability in IM as operational capabilities, IM resilience capability, IM knowledge management capability, AI-enabled IDMC and Industry 4.0-enabled IDMC as analytical capabilities, and ambidextrous IM innovation capability as value creation capability. Finally, the authors identify research gaps and develop research questions that open future research avenues for the coming years.

This paper offers a novel view of MCs, DMCs and IMCs and argues that, in contrast to the majority of previous research, a comprehensive understanding of these is only possible if all levels are considered simultaneously: the strategic, the operational, the analytical and the value creation level. A new conceptualization and typology of IDMCs follows this logic.

Digitalising cities requires new urban governance processes that account for rapidly changing environments and technological advances. In this context, agile development methods have become valuable, if not necessary. However, agile development contradicts public administration practices of risk aversion and long-term planning. The purpose of this study is to discuss practical avenues for navigating these two contradictions by adapting agile development to the needs of public sector organisations.

The authors review the collaborative elaboration of Dresden’s smart city strategy as a critical case study. Dresden’s smart city strategy was developed using agile development and quadruple-helix innovation. The year-long co-creation process involved stakeholders from various groups to conceive an integrated and sustainable vision for digitalisation-based urban development.

Despite the apparent contradictions, this study finds that key aspects of agile development are feasible for public sector innovation. Firstly, risks can be strategically managed and distributed among administration and non-administration stakeholders. Secondly, while delivering value through short iterative loops, adherence to formal processes remains possible. Informal feedback cycles can be harmoniously combined with official statements, allowing iterative progress.

The empirical material is based on a single case study and thus risks overemphasising the general applicability of the proposed methods.

This paper outlines practical steps to greater agility for public administration engaged in digitalising cities. The paper conceptualises a forward and lateral momentum for the agile development of a smart city strategy that aims to reconcile formal policymaking processes with short-term loops and risk aversion with experimental value creation. This approach balanced risks, created value and enhanced the strategy‘s alignment with strategic frameworks, ultimately promoting innovation in the public sector.

This paper proposes a novel, empirically grounded conceptualisation of implementing agile methods that explicitly recognises the peculiarities of public administrations. It conceptualises the orchestrated and pragmatic use of specific agile development methods to advance the digitalisation of cities.

The existing Nonlinear Dynamic Vibration Absorbers (NLDVAs) have the disadvantages of complex structure, high cost, high installation space requirements and difficulty in miniaturization. And most of the NLDVAs have not been applied to reality. To address the above issues, a novel Triple-magnet Magnetic Dynamic Vibration Absorber (TMDVA) with tunable stiffness, only composed of triple cylindrical permanent magnets and an acrylic tube, is designed, modeled and tested in this paper.

(1) A novel TMDVA is designed. (2) Theoretical and experimental methods. (3) Equivalent dynamics model.

It is found that adjusting the magnet distance can effectively optimize the vibration reduction effect of the TMDVA under different resonance conditions. When the resonance frequency of the cantilever changes, the magnet distance of the TMDVA with a high vibration reduction effect shows an approximately linear relationship with the resonance frequency of the cantilever which is convenient for the design optimization of the TMDVA.

Both the simulation and experimental results prove that the TMDVA can effectively reduce the vibration of the cantilever even if the resonance frequency of the cantilever changes, which shows the strong robustness of the TMDVA. Given all that, the TMDVA has potential application value in the passive vibration reduction of engineering structures.

This paper aims to investigate the impact of combining grain-oriented electrical steel (GOES) grades on specific iron losses and the flux density distribution within a single-phase magnetic core.

This paper presents the results of finite-element method (FEM) simulations investigating the impact of mixing two different GOES grades on losses of a single-phase magnetic core. The authors used different models: a 3D model with a highly detailed geometry including both saturation and anisotropy, as well as a simplified 2D model to save computation time. The behavior of the flux distribution in the mixed magnetic core is analyzed. Finally, the results from the numerical simulations are compared with experimental results.

The specific iron losses of a mixed magnetic core exhibit a nonlinear decrease with respect to the GOES grade with the lowest losses. Analyzing the magnetic core behavior using 2D and 3D FEM shows that the rolling direction of the GOES grades plays a critical role on the nonlinearity variation of the specific losses.

The novelty of this research lies in achieving an optimum trade-off between the manufacturing cost and the core efficiency by combining conventional and high-performance GOES grade in a single-phase magnetic core.

The purpose of this paper is to demonstrate the impact of the welding sequence on the substrate plate distortion during the wire and arc additive manufacturing (WAAM) process. This paper also aims to show the capability of finite element simulations in the prediction of those thermally induced distortions.

An experiment was conducted in which solid aluminum blocks were manufactured using two different welding sequences. The distortion of the substrates was measured at predefined positions and converted into bending and torsion values. Subsequently, a weakly coupled thermo-mechanical finite element model was created using the Abaqus simulation software. The model was calibrated and validated with data gathered from the experiments.

The results of this paper showed that the welding sequence of a part significantly affects the formation of thermally induced distortions of the final part. The calibrated simulation model was able to capture the different distortion behavior attributed to the welding sequences.

Within this work, a simulation model was developed capable of predicting the distortion of WAAM parts in advance. The findings of this paper can be used to improve the design of WAAM welding sequences while avoiding high experimental efforts.

According to statistics by the US National Sexual Violence Resource Center, more than 50% of women claim they have been raped by an intimate partner or an acquaintance. In this experiment, the authors test whether exposing individuals to different types of images portraying the victim and their perpetrator influences individuals' perception of (1) the perpetrator's deserved punishment and (2) the role played by the victim in her rape.

In an experimental survey, the authors randomly treat groups of individuals with manipulated facial and physical expressions of the same photographs.

The authors find that news about rape are more or less effective in uncovering the seriousness of the crime independent of the pictures accompanying them, suggesting media should avoid their misusage.

While the role of the narrative of rape has been extensively discussed in the literature from a theoretical perspective, this research provides original evidence based on actual behavioural response.

Efficient thermal management of central processing unit (CPU) cooling systems is vital in the context of advancing information technology and the demand for enhanced data processing speeds. This study aims to explore the thermal performance of a CPU cooling setup using a cylindrical porous metal foam heat sink.

Nanofluid flow through the metal foam is simulated using the Darcy–Brinkman–Forschheimer equation, accounting for magnetic field effects. The temperature distribution is modeled through the local thermal equilibrium equation, considering viscous dissipation. The problem’s governing partial differential equations are solved using the similarity method. The CPU’s hot surface serves as a solid wall, with nanofluid entering the heat sink as an impinging jet. Verification of the numerical results involves comparison with existing research, demonstrating strong agreement across numerical, analytical and experimental findings. Ansys Fluent® software is used to assess temperature, velocity and streamlines, yielding satisfactory results from an engineering standpoint.

Investigating critical parameters such as Darcy number (10⁻⁴ ≤ Da_D ≤ 10⁻²), aspect ratio (0.5 ≤ H/D ≤ 1.5), Reynolds number (5 ≤ Re_D,bf ≤ 3500), Eckert number (0 ≤ EC_bf ≤ 0.1) , porosity (0.85 ≤ ε ≤ 0.95), Hartmann number (0 ≤ Ha_D,bf ≤ 300) and the volume fraction of nanofluid (0 ≤ φ ≤ 0.1) reveals their impact on fluid flow and heat sink performance. Notably, Nusselt number will reduce 45%, rise 19.2%, decrease 14.1%, and decrease 0.15% for Reynolds numbers of 600, with rising porosity from 0.85 to 0.95, Darcy numbers from 10⁻⁴ to 10⁻², Eckert numbers from 0 to 0.1, and Hartman numbers from 0 to 300.

Despite notable progress in studying thermal management in CPU cooling systems using porous media and nanofluids, there are still significant gaps in the existing literature. First, few studies have considered the Darcy–Brinkman–Forchheimer equation, which accounts for non-Darcy effects and the flow and geometric interactions between coolant and porous medium. The influence of viscous dissipation on heat transfer in this specific geometry has also been largely overlooked. Additionally, while nanofluids and impinging jets have demonstrated potential in enhancing thermal performance, their utilization within porous media remains underexplored. Furthermore, the unique thermal and structural characteristics of porous media, along with the incorporation of a magnetic field, have not been fully investigated in this particular configuration. Consequently, this study aims to address these literature gaps and introduce novel advancements in analytical modeling, non-Darcy flow, viscous dissipation, nanofluid utilization, impinging jets, porous media characteristics and the impact of a magnetic field. These contributions hold promising prospects for improving CPU cooling system thermal management and have broader implications across various applications in the field.

The study explored the effect of information and communication technology-assisted instruction (ICTAI) on civic education (CE) students' academic performance and the effect of gender on students' performance. Specifically, the study addressed the facilitating effect of ICTAI on students' scholarly performance.

This study utilised the quasi-experimental approach. A sample of 255 senior secondary school students was the analysis unit. A teacher-made performance test was used as an instrument for the study. The data were analysed with descriptive statistics for the research questions, and hypotheses tested with paired sample t-test statistics.

The study results indicated that ICTAI improved student scholarly performance. The study also proved that gender had an impact on student academic performance.

Not all the students in intact classes that were used for conducting the study/research, and the background and gender of research assistants were not considered, and these could have affected the result of the study. The study implications are that this study is a piece of deeper ingenuity and innovation that provides an additional source of information to study. The study provided proof that innovative activity-based instructions such as computer-assisted instruction (CAI) boost students’ performance.

On the instructor, the study findings demonstrated the significant effect of ICTAI on the scholarly performance of CE students. Consequently, this study contends that CE instructors/teachers can benefit from the implications of these findings by comprehensively understanding that ICTIA usage enhances student performance and, thus, improves the students' performance. Additionally, the study's findings proved that gender affected students' performance when instructed with ICTAI. The study implies that CE instructors/teachers should pay special attention to students' gender, specifically female students, as gender affects the improvement of students' CE performance when instructed with ICTAI.

The study findings contribute to the literature on academic improvement and performance of CE students by enhancing the understanding of the effect of ICTAI on students' scholarly performance. The study recognises the existing gaps in previous literature and vivid understanding of the effect of ICTAI on students' performance and gender as a mediator.

Expanding on the real-world financial market framework and considering the current market turmoil, with cryptocurrencies (where contracts for difference (CFDs) are extremely common) (Hasso et al., 2019) displaying unprecedented volatility, the authors aim to test in an online laboratory setting whether displaying a risk warning message is truly effective in reducing the level of risk taken and whether the placement of this method makes a difference.

To explore the impact of risk disclosure framing on risk-taking behavior, the authors conducted an online pair-wise lottery choice experiment. In addition to manipulating risk awareness through the presence or absence of risk warning messages of varying intensity, the authors also considered dynamic inconsistency, cognitive ability and questionnaire-based financial risk tolerance (FRT) scores. The authors aimed to identify potential relationships between these variables and experimentally elicited risk aversion. The authors' study offers valuable insights into the complex nature of risky decision-making and sheds light on the importance of considering dynamic inconsistency in addition to risk awareness and aversion.

The authors' results provide statistical evidence for the efficacy of informative and very salient messages in mitigating risky decision, hinting at several policy implications. The authors also provide some statistical evidence in support of the relationship between cognitive abilities and risk preferences. The authors detect that individual with low cognitive abilities scores display great risk aversion.

This study investigates the impact of risk warning messages on investment decisions in an online laboratory setting – a unique approach. However, the authors go beyond this and also examine the potential influence of dynamic inconsistency on decision-making, adding further value to the literature on this topic. To ensure a comprehensive understanding of the participants, the authors collect data on cognitive ability and FRT using questionnaires. This study provides a simple and cost-effective framework that can be easily replicated in future research – a valuable contribution to the field.