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The purpose of this paper is to analyze the recently enacted Regulation (EU) 2022/2560 of the European Parliament and of the Council of December 14, 2022, on foreign subsidies distorting the internal market (foreign subsidies regulation [FSR]) and its repercussions on the European Union (EU) public procurement marketplace and corporations from third countries. The purpose of this paper is to analyze the geopolitical and economic backgrounds for the Regulation and its efficiency.

In this study, the authors used doctrinal and analytical legal methodologies, meticulously examining pertinent EU law sources. The authors systematically collated and scrutinized applicable literature and legislative process materials to discern the essence and substance of the norms enshrined in the law. In this study, the authors also applied a socio-legal methodology when focusing on the economic and geopolitical context surrounding the adoption of the FSR. The contextual analysis traces the evolution of changes in international cooperation and recent political shifts.

Implementing the FSR should pave the way for a more equitable competitive landscape within the EU public procurement market, bolstering EU values. However, its potential to prolong public procurement procedures and create uncertainties regarding their outcomes could pose challenges, possibly affecting the effectiveness of public procurement regulations. Only time will reveal the extent of the EU’s interventionist approach and how necessary adjustments must be made to align with market demands.

This study highlights socially relevant aspects of the implementation of EU policies – European New Green Deal and European Industrial Policy in the context of public procurement. The analysis contained in this study concerns issues directly related to meeting the collective needs of the citizens.

To the best of the authors’ knowledge, this study is the first in-depth analysis of the solutions contained in the FSR in terms of geopolitical and economic aspects. Furthermore, there have been no studies so far, which have analyzed the FSR in detail from the point of view of its effectiveness. The effectiveness concept contained in this study is the authors’ own solution.

The purpose of this paper is to explore what drives customer acceptance of frontline service robots (FSR), as a result of their interaction experiences with FSR in the context of retail banking services.

Applications of the unified theory of acceptance and use of technology and service robot acceptance model frame the exploration of customers’ interaction experiences with physical FSR to explain acceptance. A thematic analysis of information obtained through observations, focus groups and participant interviews was applied to identify themes.

This study identifies 16 dimensions that group into five main themes that influence customer acceptance of FSR in retail banking services: (1) utilitarian aspect, (2) social interaction, (3) customer responses toward FSR, (4) customer perspectives of the company brand and (5) individual and task heterogeneity. Themes 1 and 2 are labeled confirmed themes based on existing theoretical frameworks used; themes 3–5 are additional themes.

This study provides actionable suggestions to allow managers to reflect on their strategy and consider ways to design and improve the delivery of services that involve FSR.

This study adds to our limited knowledge of how human-robot interaction research in robotics translates to a relatively new research area in frontline services and provides a step toward a comprehensive FSR acceptance model.

This study aims to examine the correlation between the readability of financial statements and the likelihood of future stock price crashes in nonfinancial companies listed on the Egyptian Stock Exchange. It further explores the possible moderating effect of audit quality on this relationship.

The study uses ordinary least squares regression, generalized least squares estimation and two-stage least squares methodology to examine and validate the research hypotheses. The sample comprises 107 nonfinancial companies registered on the Egyptian Stock Exchange from 2016 to 2019.

The results reveal a significant negative association between the readability of financial statements and stock price crash risk. This suggests that companies with more complex financial statements tend to experience higher future crash risks. Additionally, the study identifies audit quality as a significant moderating factor. Higher audit quality, often indicated by engagements with Big-4 audit firms, strengthens the influence of financial statements readability on stock price crash risk. This implies that while high audit quality enhances investor confidence and market stability, it also accentuates the negative consequences of complex financial statements.

The findings of this paper have significant implications for regulators and standard-setting bodies in Egypt. They should consider refining and revising existing standards to emphasize the importance of enhancing the readability of financial reports. Additionally, auditing firms should actively engage in efforts to ensure clearer and more transparent financial reporting. These actions are vital for boosting investor confidence, strengthening Egypt’s capital market and mitigating potential risks associated with information opacity and complexity.

This study represents a pioneering endeavor within the Arab and Egyptian financial environments. To the best of the author’s knowledge, it is the first examination of the association between the readability of financial statements and stock price crash risk in these contexts. Furthermore, it explores factors such as audit quality that may influence this connection.

The purpose of this paper is to contribute to an understanding of how auditing standard setting is adapted to changing patterns of resistance at various stages of its development.

The research is conducted as a longitudinal single case study of the auditing standard‐setting activities of the Danish professional body 1970‐1978. The case is based on extensive interviews with members of the standard‐setting board at that time, supplemented with documentary studies.

The paper identifies and discusses five general measures to deal with the immanent resistance to auditing standard setting: alignment of interests, representation, due process, soft texts, and reference to ideology. It concludes by analyzing how these strategies are adapted to changing patterns of standard‐setting resistance at various stages.

The paper discusses auditing standard setting only. Although resistance to accounting standard setting may be dealt with in the same way, the patterns of resistance are most likely different and the adaptation strategies may therefore also be different.

Presenting insight into the processes of auditing standard setting, the paper is of interest to anyone involved in the process, either as developers or as users.

The paper supplements previous studies of standard setting by applying the Actor‐Network Theory approach to auditing standard setting, thereby outlining a new general framework for the study of standard setting.

The purpose of this paper is to present gait analysis for five different terrains: level ground, ramp ascent, ramp descent, stair ascent and stair descent.

Gait analysis has been carried out using a combination of the following sensors: force-sensitive resistor (FSR) sensors fabricated in foot insole to sense foot pressure, a gyroscopic sensor to detect the angular velocity of the shank and MyoWare electromyographic muscle sensors to detect muscle’s activities. All these sensors were integrated around the Arduino nano controller board for signal acquisition and conditioning purposes. In the present scheme, the muscle activities were obtained from the tibialis anterior and medial gastrocnemius muscles using electromyography (EMG) electrodes, and the acquired EMG signals were correlated with the simultaneously attained signals from the FSR and gyroscope sensors. The nRF24L01+ transceivers were used to transfer the acquired data wirelessly to the computer for further analysis. For the acquisition of sensor data, a Python-based graphical user interface has been designed to analyze and display the processed data. In the present paper, the authors got motivated to design and develop a reliable real-time gait phase detection technique that can be used later in designing a control scheme for the powered ankle-foot prosthesis.

The effectiveness of the gait phase detection was obtained in an open environment. Both off-line and real-time gait events and gait phase detections were accomplished for the FSR and gyroscopic sensors. Both sensors showed their usefulness for detecting the gait events in real-time, i.e. within 10 ms. The heuristic rules and a zero-crossing based-algorithm for the shank angular rate correctly identified all the gait events for the locomotion in all five terrains.

This study leads to an understanding of human gait analysis for different types of terrains. A real-time standalone system has been designed and realized, which may find application in the design and development of ankle-foot prosthesis having real-time control feature for the above five terrains.

The noise-free data from three sensors were collected in the same time frame from both legs using a wireless sensor network between two transmitters and a single receiver. Unlike the data collection using a treadmill in a laboratory environment, this setup is useful for gait analysis in an open environment for different terrains.

The purpose of this paper is to study heterogeneous transfer learning for activity recognition using heuristic search techniques. Many pervasive computing applications require information about the activities currently being performed, but activity recognition algorithms typically require substantial amounts of labeled training data for each setting. One solution to this problem is to leverage transfer learning techniques to reuse available labeled data in new situations.

This paper introduces three novel heterogeneous transfer learning techniques that reverse the typical transfer model and map the target feature space to the source feature space and apply them to activity recognition in a smart apartment. This paper evaluates the techniques on data from 18 different smart apartments located in an assisted-care facility and compares the results against several baselines.

The three transfer learning techniques are all able to outperform the baseline comparisons in several situations. Furthermore, the techniques are successfully used in an ensemble approach to achieve even higher levels of accuracy.

The techniques in this paper represent a considerable step forward in heterogeneous transfer learning by removing the need to rely on instance – instance or feature – feature co-occurrence data.

The objective of this study is to investigate an appropriate breast prosthesis of pattern with center of gravity that exerts less clothing pressure on women who are breast cancer patients.

From November 2018, clothing pressure was measured with silk fabric breast prosthesis (SBP) of three different patterns above an affected breast (AB) by the force-sensitive resistance (FSR) sensor.

When wearing SBP above the AB, clothing pressure was significantly different in the healthy breast (HB) and the AB; the highest clothing pressure was at the center of nipple in the AB. Meanwhile, the top of the nipple area in the HB experienced higher clothing pressure than before wearing it. Because wearing heavy breast prosthesis presses down, influencing the HB as well. However, below the bottom of the breast bra curve in the AB, clothing pressure becomes lower than before wearing it. Because when the breast prosthesis was inserted into the bra, the clothing pressure not only increased generally but also the clothing pressure divided at some areas. Also, when comparing three different patterns of SBP, the result indicated a significant difference in clothing pressure only inside of breast cap and the center of gravity of the lower breast prosthesis has the lowest clothing pressure.

A comparison in pressure based on a circuit design (FSR sensors) and an air pack (AP) device was presented. Further work will be focused on the generation of pressure clothing for breast cancer patients.

The paper demonstrates that wearing breast prosthesis with a center of gravity in the lower position from the nipple area has less effect on breast cancer women. The results of this paper facilitate the pattern design of clothing for patients.

The law of passing‐off concerns itself primarily with the protection of a trader's goodwill — his customer connection. It has proved itself an expansive tort action, being used to combat a diverse variety of commercial dishonesty and unfair competition. In the leading case of ERVEN WARNINK BV v J. TOWNEND & SONS (HULL) (‘the Advocaat case’) [1980] RPC 31, Lord Diplock observed: