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The objective of this paper is to investigate the direction of the causal relationship between dividend policy (DP) and earnings management (EM).

This research utilizes the panel data analysis to investigate the causal relationship between EM and DP. It provides empirical insights based on a sample of 280 French nonfinancial companies listed on the CAC All-Tradable index during the period of 2008–2015. The study initiates with a Granger causality examination on the unbalanced panel data and employs a dynamic panel approach with the generalized method of moments (GMM). It further estimates the empirical models simultaneously using the three-stage least squares (3SLS) method and the iterative triple least squares (iterative 3SLS) method.

The estimation of our various empirical models confirms the presence of a bidirectional causal relationship between DP and EM.

Our study highlights the prevalence of EM in the French context, particularly within DP. It underscores the need for regulatory bodies, the Ministry of Finance, external auditors and stock exchange organizers to prioritize governance mechanisms for improving the quality of financial information disclosed by companies.

This research is, to the best of our knowledge, the first is to extensively investigate the reciprocal causal relationship between DP and EM in France. Previous studies have not placed a significant emphasis on exploring this bidirectional link between these two variables.

In this paper, the author presents a hybrid method along with its error analysis to solve (1+2)-dimensional non-linear time-space fractional partial differential equations (FPDEs).

The proposed method is a combination of Sumudu transform and a semi-analytc technique Daftardar-Gejji and Jafari method (DGJM).

The author solves various non-trivial examples using the proposed method. Moreover, the author obtained the solutions either in exact form or in a series that converges to a closed-form solution. The proposed method is a very good tool to solve this type of equations.

The present work is original. To the best of the author's knowledge, this work is not done by anyone in the literature.

This article aims to present a direct solution to handle linear constraints in finite element (FE) analysis without penalties or the Lagrange multipliers introduced.

First, the system of linear equations corresponding to the linear constraints is solved for the leading variables in terms of the free variables and the constants. Then, the reduced system of equilibrium equations with respect to the free variables is derived from the finite-dimensional virtual work equation. Finally, the algorithm is designed.

The proposed procedure is promising in three typical cases: (1) to enforce displacement constraints in any direction; (2) to implement local refinements by allowing hanging nodes from element subdivision and (3) to treat non-matching grids of distinct parts of the problem domain. The procedure is general and suitable for 3D non-linear analyses.

The algorithm is fitted only to the Galerkin-based numerical methods.

The proposed procedure does not need Lagrange multipliers or penalties. The tangential stiffness matrix of the reduced system of equilibrium equations reserves positive definiteness and symmetry. Besides, many contemporary Galerkin-based numerical methods need to tackle the enforcement of the essential conditions, whose weak forms reduce to linear constraints. As a result, the proposed procedure is quite promising.

Although the Net Promoter Score (NPS) index is simple, NPS has weaknesses that make NPS's interpretation misleading. The main criticism is that identical index values can correspond to different levels of customer loyalty. This makes difficult to determine whether the company is improving/deteriorating in two different years. The authors describe the application of statistical tools to establish whether identical values may/may not be considered similar under statistical hypotheses.

Equal NPSs with a “similar” component composition should have a two-way table satisfying marginal homogeneity hypothesis. The authors compare the marginals using a cumulative marginal logit model that assumes a proportional odds structure: the model has the same effect for each logit. Marginal homogeneity corresponds to null effect. If the marginal homogeneity hypothesis is rejected, the cumulative odds ratio becomes a tool for measuring the proportionality between the odds.

The authors propose an algorithm that helps managers in their decision-making process. The authors' methodology provides a statistical tool to recognize customer base compositions. The authors suggest a statistical test of the marginal distribution homogeneity of the table representing the index compositions at two times. Through the calculation of cumulative odds ratios, the authors discriminate against the hypothesis of equality of the NPS.

The authors' contribution provides a statistical alternative that can be easily implemented by business operators to fill the known shortcomings of the index in the customer satisfaction's context. This paper confirms that although a single number summarizes and communicates a complex situation very quickly, the number is ambiguous and unreliable if not accompanied by other tools.

In this paper, the authors study the nonlinear matrix equation Xp=Q±A(X-1+B)-1AT, that occurs in many applications such as in filtering, network systems, optimal control and control theory.

The authors present some theoretical results for the existence of the solution of this nonlinear matrix equation. Then the authors propose two iterative schemes without inversion to find the solution to the nonlinear matrix equation based on Newton's method and fixed-point iteration. Also the authors show that the proposed iterative schemes converge to the solution of the nonlinear matrix equation, under situations.

The efficiency indices of the proposed schemes are presented, and since the initial guesses of the proposed iterative schemes have a high cost, the authors reduce their cost by changing them. Therefore, compared to the previous scheme, the proposed schemes have superior efficiency indices.

Finally, the accuracy and effectiveness of the proposed schemes in comparison to an existing scheme are demonstrated by various numerical examples. Moreover, as an application, by using the proposed schemes, the authors can get the optimal controller state feedback of $x(t+1) = A x(t) + C v(t)$.

This paper aims to develop a model that reflects the current transformer (CT) core materials nonlinearity. The model enables simulation and analysis of the CT excitation current that includes the inductive magnetizing current and the resistive excitation current.

A nonlinear CT model is established with the magnetizing current as the solution variable. This model presents the form of a nonlinear differential equation and can be solved discretely using the Runge–Kutta method.

By simulating variations in the excitation current for different primary currents, loads and core materials, the results demonstrate that enhancing the permeability of the B–H curve leads to a more significant improvement in the CT ratio error at low primary currents.

The proposed model has three obvious advantages over the previous models with the secondary current as the solution variable: (1) The differential equation is simpler and easier to solve. Previous models contain the time differential terms of the secondary current and excitation flux or the integral term of the flux, making the iterative solution complicated. The proposed model only contains the time differential of the magnetizing current. (2) The accuracy of the excitation current obtained by the proposed model is higher. Previous models calculate the excitation current by subtracting the secondary current from the converted primary current. Because these two currents are much greater than the excitation current, the error of calculating the small excitation current by subtracting two large numbers is greatly enlarged. (3) The proposed model can calculate the distorted waveform of the excitation current and error for any form of time-domain primary current, while previous models can only obtain the effective value.

Sentiment analysis is a text analysis method that is developed for systematically detecting, identifying, or extracting the emotional intent of words to infer if the text expresses a positive or negative tone. Although this novel method has opened an exciting new avenue for organizational research – mainly due to the abundantly available text data in organizations and the well-developed sentiment analysis techniques, it has also posed a serious challenge to many organizational researchers. This chapter aims to introduce the sentiment analysis method in the text mining area to the organizational research community. In this chapter, the authors first briefly discuss the central role of sentiment in organizational research and then introduce the traditional and modern approaches to sentiment analysis. The authors further delineate research paradigms for text analysis research, advocating the iterative research paradigm (cf., inductive and deductive research paradigms) that is more suitable for text mining research, and also introduce the analytical procedures for sentiment analysis with three stages – discovery, measurement, and inference. More importantly, the authors highlight both the dictionary-based and machine learning (ML) approaches in the measurement stage, with special coverage on deep learning and word embedding techniques as the latest breakthroughs in sentiment and text analyses. Lastly, the authors provide two illustrative examples to demonstrate the applications of sentiment analysis in organizational research. It is the authors’ hope that this chapter – by providing these practical guidelines – will help facilitate more applications of this novel method in organizational research in the future.

Single-shot multi-category clothing recognition and retrieval play a crucial role in online searching and offline settlement scenarios. Existing clothing recognition methods based on RGBD clothing images often suffer from high-dimensional feature representations, leading to compromised performance and efficiency.

To address this issue, this paper proposes a novel method called Manifold Embedded Discriminative Feature Selection (MEDFS) to select global and local features, thereby reducing the dimensionality of the feature representation and improving performance. Specifically, by combining three global features and three local features, a low-dimensional embedding is constructed to capture the correlations between features and categories. The MEDFS method designs an optimization framework utilizing manifold mapping and sparse regularization to achieve feature selection. The optimization objective is solved using an alternating iterative strategy, ensuring convergence.

Empirical studies conducted on a publicly available RGBD clothing image dataset demonstrate that the proposed MEDFS method achieves highly competitive clothing classification performance while maintaining efficiency in clothing recognition and retrieval.

This paper introduces a novel approach for multi-category clothing recognition and retrieval, incorporating the selection of global and local features. The proposed method holds potential for practical applications in real-world clothing scenarios.

This study aims to emphasize the integration of lean start-up and design thinking approaches and investigate how they may be used together.

The report uses a systematic literature review methodology to analyze and summarize previous research on combining lean start-up and design thinking. Inferences were discovered and analyzed after relevant publications were chosen based on predetermined inclusion criteria.

The research shows that combining lean start-up and design thinking significantly impacts entrepreneurship. Start-ups can efficiently uncover consumer needs, reduce risks and improve their product or service offerings by combining the client-centricity of design thinking with the iterative and data-driven concepts of lean start-up. This integration promotes an innovative culture, gives teams the freedom to try new things and learn from mistakes and raises the possibility of start-up success.

The dependence on pre-existing literature, which might cover only some potential uses and circumstances, is a weakness of this research. It is advised that more empirical research be conducted to determine the precise circumstances in which the integrated strategy performs best. Future studies should also explore the difficulties and drawbacks of using these approaches to offer suggestions for overcoming them and maximizing their advantages.

The findings have significant ramifications for business owners and other professionals working in the start-up environment. The combination of lean start-up and design thinking emphasizes the relevance of early customer interaction and empathy-driven design. To foster creativity and hasten the expansion of start-ups, practitioners are urged to create a comprehensive strategy that integrates the advantages of both techniques. Through this integration, business owners may develop solutions that appeal to their target market, increasing adoption rates and market competitiveness.

This study is interesting in comparing lean start-up and design thinking, emphasizing the overlaps and benefits of their application to entrepreneurship. This study discusses successful start-up methods by offering suggestions for future research and practice. It also provides a basis for further developing and adopting the integrated approach.

The purpose of this paper is to calculate the meshing stiffness of nutation face gear considering the roughness, establish the calculation method of time-varying meshing stiffness of rough tooth surface and analyze the influence of roughness, load and other factors on the meshing stiffness of tooth surface.

The Weierstrass–Mandelbrot (W-M) function in the Majumdar–Bhushan model is used to characterize the rough contact line of the tooth surface, the normal height and radius of the micro convex body are calculated and the contact flexibility of the contact point of the tooth surface is obtained. The contact flexibility and the bending shear deformation flexibility obtained previously are substituted into the improved deformation compatibility equation for iterative calculation, and the time-varying meshing stiffness of the nutation face gear considering the roughness is obtained.

Compared with ABAQUS finite element simulation results, it is found that the meshing stiffness curve of rough tooth surface is more gentle than that of smooth tooth surface, the meshing stiffness value is smaller and the meshing stiffness change is smaller at the position where the number of gear teeth coincide changes.

In the process of calculating contact deformation, the fractal theory W-M function is used to characterize the contact line of the rough nutation face gear, and the deformation coordination condition considering roughness is improved. Therefore, the method of time-varying meshing stiffness considering roughness can obtain more accurate results, which provides theory and data for the subsequent dynamics analysis of the nutation face gear transmission.