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This study aims to examine the prevalence of transfer pricing and earnings management activities, and how they are impacted by corporate governance mechanisms.

Using the political cost theory, the study provides insights into how opportunistic managerial behaviours which have a strong link to profit shifting and tax evasion are driven by corporate governance using data from 16 listed firms for the period 2008–2020.

The results reveal that the transaction-based transfer pricing model is better than the index-based model and the accrual-based earnings management model suits the political cost theory more than the real earnings management metric. Board size and female CEO increase transfer pricing aggressiveness but board independence, CEO tenure, CEO nationality and female Board Chairwomanship reduce transfer pricing aggressiveness. The findings also reveal the role of multinational enterprise status, private ownership, industry type, firm size, financial leverage, asset tangibility and firm age. For accrual-based earnings management, board independence, CEO tenure, and female Board Chairwomanship significantly decrease earnings management. Other factors include private ownership, firm size, and firm age.

The findings of the study are relevant for shaping industry-level policies on earning management, transfer pricing and related-party transactions. Since these opportunistic managerial behaviours are the foremost drivers of tax avoidance and profit shifting, the findings of this study provide relevant insights for practitioners, tax and other regulatory authorities, policymakers and the academic community alike.

This is among the premier studies on the transfer pricing and earnings management nexus with corporate governance factors using the political cost theory, especially in the developing country context. It also reveals the significant impact of gender and suggests the need for gender diversity in corporate management.

Polyethylene terephthalate (PET) as a fiber molding polymer is widely used in aerospace, electrical and electronic, clothing and other fields. The purpose of this study is to improve the thermal insulation performance of polyethylene terephthalate (PET), the SiO₂ aerogel/PET composites slices and fibers were prepared, and the effects of the SiO₂ aerogel on the morphology, structure, crystallization property and thermal conductivity of the SiO₂ aerogel/PET composites slices and their fibers were systematically investigated.

The mass ratio of purified terephthalic acid and ethylene glycol was selected as 1:1.5, which was premixed with Sb₂O₃ and the corresponding mass of SiO₂ aerogel, and SiO₂ aerogel/PET composites were prepared by direct esterification and in-situ polymerization. The SiO₂ aerogel/PET composite fibers were prepared by melt-spinning method.

The results showed that the SiO₂ aerogel was uniformly dispersed in the PET matrix. The thermal insulation coefficient of PET was significantly reduced by the addition of SiO₂ aerogel, and the thermal conductivity of the 1.0 Wt.% SiO₂ aerogel/PET composites was reduced by 75.74 mW/(m · K) compared to the pure PET. The thermal conductivity of the 0.8 Wt.% SiO₂ aerogel/PET composite fiber was reduced by 46.06% compared to the pure PET fiber. The crystallinity and flame-retardant coefficient of the SiO₂ aerogel/PET composite fibers showed an increasing trend with the addition of SiO₂ aerogel.

The SiO₂ aerogel/PET composite slices and their fibers have good thermal insulation properties and exhibit good potential for application in the field of thermal insulation, such as warm clothes. In today’s society where the energy crisis is becoming increasingly serious, improving the thermal insulation performance of PET to reduce energy loss will be of great significance to alleviate the energy crisis.

In this study, SiO₂ aerogel/PET composite slices and their fibers were prepared by an in situ polymerization process, which solved the problem of difficult dispersion of nanoparticles in the matrix and the thermal conductivity of PET significantly reduced.

The game strategies differ when different regions participate in the oil game. Under what circumstances will different participants choose cooperation or sanction strategies? This is the core issue of this paper.

Regarding the current and future game behavior between different regions in the oil trade, this paper constructs an evolutionary game model between two regions to explore the possibility of sanctions strategies between the two sides in different situations.

The research finds: (1) When the benefits of in-depth cooperation between the two regions are greater, both sides tend to adopt cooperative strategies. (2) When the trade conflict losses between the two regions are smaller, both sides adopt sanctions strategies. (3) When a strong region trades with a weak region, if the former adopts a sanctions strategy, the net profits are greater than the benefits of in-depth cooperation between the two regions. If the latter adopts a sanctions strategy, the net profits are less than the trade conflict losses between the two regions. There will be the strong region adopting a sanctions strategy and the weak region adopting a non-sanctions strategy. At this time, the latter should reasonably balance the immediate and future interests and give up some current interests in exchange for in-depth cooperation between the two regions. Otherwise, it will fall into the situation of unilateral sanctions by the strong against the weak.

There is no paper in the existing literature that uses the evolutionary game method to analyze the oil game problem between the two regions. This paper constructs a two-party evolutionary game model composed of crude oil importers and crude oil exporters and, based on this, analyzes the evolutionary stability between the two regions under sanctions and cooperation strategies, which enriches the energy research field.

This study aims to examine the impact of CEO age on corporate financialization by considering the moderating effects of CEO gender, identity and tenure in this relationship.

The analyses use ordinary least squares across 213 nonfinancial firms listed in Bursa Malaysia throughout 2015–2021. The author addresses potential endogeneity through propensity score matching and the generalized method of moments. The results are also robust to alternative measures of corporate financialization and CEO age.

The results show that firms with young CEOs are more likely to avoid taking short-term financial investments and, as a result, inhibit corporate financialization. Furthermore, the findings indicate that firms with female CEOs and those with family members as CEOs are less likely to invest in financial assets. The results also show that corporate financialization is weakened in the early stages of CEO tenure and strengthened in the late stages.

The empirical results have useful policy implications. For researchers, this study finds prominent differences in corporate financialization related to each stage of a person’s career. The study findings can be used by policymakers to guide programs that attempt to undertake the necessary measures to optimize corporate governance standards and restrict managers’ shortsighted conduct. In the long run, these kinds of projects could improve the way surplus financial reserves are used and raise economic output in general. The study also provides investors with insightful information about the possible relationship between CEO traits and company performance, especially with regard to measures for financial resource allocation.

This paper expands the existing research on corporate investment behavior and provides a new theoretical basis for the underlying factors of corporate financialization. It studies the influence of managerial traits on corporate financialization and deepens the understanding of CEO age and companies’ financialization levels.

This study aims to examine the links between carbon emissions, electric vehicles, economic growth, energy use, and urbanisation in 15 countries from 2010 to 2020.

This study adopts seminal panel methods of moments quantile regression with fixed effects to trace the distributional aspect of the relationship. The reliability of methods is confirmed via fully modified ordinary least squares coefficients.

This study reveals that fossil fuel use, economic activity, and urbanisation negatively impact environmental quality, whereas renewable energy sources have a significant positive long-term effect on environmental quality in the selected panel of countries.

The main limitation of this study is the generalisability of the findings, as the study is confined to a limited number of countries, and focuses on non-renewable and renewable energy sources.

Finally, this study proposes several policy recommendations for decision-makers and policymakers in the 15 nations to address climate change, boost sales of electric vehicles, and increase the use of renewable energy sources.

This study calls for a comprehensive transition towards green energy in the transportation sector, enhancing economic growth, fostering employment opportunities, and improving environmental quality.

At the beginning of the Corona Virus Disease 2019 (COVID-19) pandemic, a digitalized construction environments surfaced in the heating, ventilation and air conditioning (HVAC) systems in the form of a modern delivery system called demand controlled ventilation (DCV). Demand controlled ventilation has the potential to solve the building ventilation's biggest problem of managing indoor air quality (IAQ) for controlling COVID-19 transmission in indoor environments. However, the improper evaluation and information management of infection prevention on dense crowd activities such as measurement errors and volatile organic compound (VOC) generation failure rates, is fragmented so the aim of this research is to integrate this and explore potentials with machine learning algorithms (MLAs).

The method used is a thorough systematic literature review (SLR) approach. The results of this research consist of a detailed description of the DCV system and digitalized construction process of its IAQ elements.

The discussion revealed that DCV has a potential for being further integrated by perceiving it as a MLAs and hereby enabling the management of IAQ level from the perspective of health risk function mechanism (i.e. VOC and CO₂) for maintaining a comfortable thermal environment and save energy of public and private buildings (PPBs). The appropriate MLA can also be selected in different occupancy patterns for seasonal variations, ventilation behavior, building type and locations, as well as current indoor air pollution control strategies. Furthermore, the conceptual framework showed that MLA application such as algorithm design/Model Predictive Control (MPC) integration can alleviate the high spread limitation of COVID-19 in the indoor environment.

Finally, the research concludes that a large unexploited potential within integration and innovation is recognized in the DCV system and MLAs which can be improved to optimize level of IAQ from the perspective of health throughout the building sector DCV process systems. The requirements of CO₂ based DCV along with VOC concentrations monitoring practice should be taken into consideration through further research and experience with adaption and implementation from the ventilation control initial stage of the DCV process.

This study aims to ensure reliable analysis of dynamic responses in asphalt pavement structures. It investigates noise reduction and data mining techniques for pavement dynamic response signals.

The paper conducts time-frequency analysis on signals of pavement dynamic response initially. It also uses two common noise reduction methods, namely, low-pass filtering and wavelet decomposition reconstruction, to evaluate their effectiveness in reducing noise in these signals. Furthermore, as these signals are generated in response to vehicle loading, they contain a substantial amount of data and are prone to environmental interference, potentially resulting in outliers. Hence, it becomes crucial to extract dynamic strain response features (e.g. peaks and peak intervals) in real-time and efficiently.

The study introduces an improved density-based spatial clustering of applications with Noise (DBSCAN) algorithm for identifying outliers in denoised data. The results demonstrate that low-pass filtering is highly effective in reducing noise in pavement dynamic response signals within specified frequency ranges. The improved DBSCAN algorithm effectively identifies outliers in these signals through testing. Furthermore, the peak detection process, using the enhanced findpeaks function, consistently achieves excellent performance in identifying peak values, even when complex multi-axle heavy-duty truck strain signals are present.

The authors identified a suitable frequency domain range for low-pass filtering in asphalt road dynamic response signals, revealing minimal amplitude loss and effective strain information reflection between road layers. Furthermore, the authors introduced the DBSCAN-based anomaly data detection method and enhancements to the Matlab findpeaks function, enabling the detection of anomalies in road sensor data and automated peak identification.

The density peak clustering algorithm (DP) is proposed to identify cluster centers by two parameters, i.e. ρ value (local density) and δ value (the distance between a point and another point with a higher ρ value). According to the center-identifying principle of the DP, the potential cluster centers should have a higher ρ value and a higher δ value than other points. However, this principle may limit the DP from identifying some categories with multi-centers or the centers in lower-density regions. In addition, the improper assignment strategy of the DP could cause a wrong assignment result for the non-center points. This paper aims to address the aforementioned issues and improve the clustering performance of the DP.

First, to identify as many potential cluster centers as possible, the authors construct a point-domain by introducing the pinhole imaging strategy to extend the searching range of the potential cluster centers. Second, they design different novel calculation methods for calculating the domain distance, point-domain density and domain similarity. Third, they adopt domain similarity to achieve the domain merging process and optimize the final clustering results.

The experimental results on analyzing 12 synthetic data sets and 12 real-world data sets show that two-stage density peak clustering based on multi-strategy optimization (TMsDP) outperforms the DP and other state-of-the-art algorithms.

The authors propose a novel DP-based clustering method, i.e. TMsDP, and transform the relationship between points into that between domains to ultimately further optimize the clustering performance of the DP.

Polyaniline (PANI) has garnered attention for its potential applications in anticorrosion fields because of its unique properties. Satisfactory outcomes have been achieved when using PANI as a functional filler in organic coatings. More recently, research has extensively explored PANI-based organic coatings with self-healing properties. The purpose of this paper is to provide a summary of the active agents, methods and mechanisms involved in the self-healing of organic coatings.

This study uses specific doped acids and metal corrosion inhibitors as active and self-healing agents to modify PANI using the methods of oxidation polymerization, template synthesis, nanosheet carrier and nanocontainer loading methods. The anticorrosion performance of the coatings is evaluated using EIS, LEIS and salt spray tests.

Specific doped acids and metal corrosion inhibitors are used as active agents to modify PANI and confer self-healing properties to the coatings. The coatings’ active protection mechanism encompasses PANI’s own passivation ability, the adsorption of active agents and the creation of insoluble compounds or complexes.

This paper summarizes the active agents used to modify PANI, the procedures used for modification and the self-healing mechanism of the composite coatings. It also proposes future directions for developing PANI organic coatings with self-healing capabilities. The summaries and proposals presented may facilitate large-scale production of the PANI organic coatings, which exhibit outstanding anticorrosion competence and self-healing properties.

This study evaluates the impact of Avatar-led Green Training on enhancing organizational citizenship behavior for the environment (OCBE) and green creativity among employees in the hospitality sector. This study aims to understand how such innovative training influences green engagement and workplace spirituality, exploring the role of employees’ biospheric values in this context.

The research involved implementing Avatar-led Green Training courses for 724 hotel employees, followed by comprehensive online surveys. The collected data were analyzed using partial least squares structural equation modeling to assess the effectiveness and implications of the training.

Findings indicate that Avatar-led Green Training significantly enhances green engagement in OCBE, primarily through the development of workplace spirituality. Additionally, the study discovers a moderating effect of biospheric value on the training’s efficacy in fostering workplace spirituality, underlining its critical role in environmental consciousness and creativity.

This research benefits managers, human resources professionals, senior leaders and employees by enhancing training effectiveness and workplace satisfaction, while also positively impacting the industry’s environmental footprint and reputation.

This study’s originality lies in its exploration of artificial intelligence (AI)-driven training methods, particularly Avatar-led Green Training, in enhancing OCBE and green creativity in the hospitality sector. It offers a novel perspective on how technology can be leveraged for environmental stewardship and employee engagement.