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This study aims to examine the effects of audit firm attributes on audit delay associated with financial reporting complexity (FRC).

The authors use regression models with a sample of public firms with distinct monetary eXtensible Business Reporting Language tags to test the research hypotheses.

The authors find that two audit firm attributes (audit firm tenure and non-audit services performance) moderate the effect of FRC on audit delay.

The study provides insights to regulators, practitioners and investors into how firms may reduce audit delay from FRC by keeping their long-tenured auditors and allowing their auditors to gain more knowledge about the firms by providing non-audit services. The results, therefore, have implications for mandatory audit firm rotation.

To the best of the knowledge, this study conducts the first comprehensive analysis of this topic, exploring the impact of three audit firm attributes on audit delay caused by FRC. It attempts to illustrate the impact of external audit firms on reducing the adverse consequences of FRC.

Forecasting demand of emergency supplies under major epidemics plays a vital role in improving rescue efficiency. Few studies have combined intuitionistic fuzzy set with grey-Markov method and applied it to the prediction of emergency supplies demand. Therefore, this article aims to establish a novel method for emergency supplies demand forecasting under major epidemics.

Emergency supplies demand is correlated with the number of infected cases in need of relief services. First, a novel method called the Intuitionistic Fuzzy TPGM(1,1)-Markov Method (IFTPGMM) is proposed, and it is utilized for the purpose of forecasting the number of people. Then, the prediction of demand for emergency supplies is calculated using a method based on the safety inventory theory, according to numbers predicted by IFTPGMM. Finally, to demonstrate the effectiveness of the proposed method, a comparative analysis is conducted between IFTPGMM and four other methods.

The results show that IFTPGMM demonstrates superior predictive performance compared to four other methods. The integration of the grey method and intuitionistic fuzzy set has been shown to effectively handle uncertain information and enhance the accuracy of predictions.

The main contribution of this article is to propose a novel method for emergency supplies demand forecasting under major epidemics. The benefits of utilizing the grey method for handling small sample sizes and intuitionistic fuzzy set for handling uncertain information are considered in this proposed method. This method not only enhances existing grey method but also expands the methodologies used for forecasting demand for emergency supplies.

1. An intuitionistic fuzzy TPGM(1,1)-Markov method (IFTPGMM) is proposed.

2. The safety inventory theory is combined with IFTPGMM to construct a prediction method.

3. Asymptomatic infected cases are taken to forecast the demand for emergency supplies.

An intuitionistic fuzzy TPGM(1,1)-Markov method (IFTPGMM) is proposed.

The safety inventory theory is combined with IFTPGMM to construct a prediction method.

Asymptomatic infected cases are taken to forecast the demand for emergency supplies.

The purpose of this paper is to examine whether the shareholding of the largest shareholder and other large shareholders could exert a good stimulating effect within a firm's corporate governance structure and what impact the balance of power among large shareholders could have on top management turnover.

This paper has investigated 787 firms publicly listed in the Shanghai Stock Exchange and checked the relation between power balance of firms' block shareholders and their top management turnover.

The paper's empirical results show that there is a U‐shaped relationship between the proportions of shareholding of a firm's largest shareholder and its top management turnover, that is, the controlling shareholder could impose either negative or positive effect for different types of equity ownership. We also find that the proportion of shares held by other block shareholders is significantly and positively related to the turnover of management and the monitoring effect of other large shareholders is strong. Furthermore, duality of chairman and CEO shows a significant negative effect on firms's top management turnover.

The paper usefully shows that under the institutional background of relatively weak legal protection for medium and small investors in China, centralized shareholding by large shareholders in listed firms, or the so‐called mechanism of power balance among block shareholders, has the ability to effectively supervise and restrain the corporate governance of a firm, replace ineffective managers and thus improve its whole management performance.

The suggested antenna has a switched mechanism among the successive elements of the radiating patch. The purpose of this paper is to develop high gain and less interference at higher frequencies.

The design geometry of the suggested high gain switched beam Yagi-Uda antennas. The constructed antenna has been developed with Rogers Substrate, relative permittivity (ε_r) of 4.4, tangent of loss 0.0009 and with height of 1.6 mm. The proposed antenna has an input impedance of 50, and it is connected to input feed line with 2 mm.

In forthcoming life, the antennas play key role in all the wireless devices, because these devices perform with high gain and high efficacy.

The pivotal principle of this paper is to accomplish the gain as high, high directivity and interference is low at higher frequencies. Therefore, it is more applicable to 5G mobile communications and millimeter wave communications.