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This study aims to improve the maneuverability and stability of four-wheel chassis in a small paddy field; a front axle swing steering four-wheel chassis with optimal steering is designed.

When turning, the front inner wheel stops and the rear inner wheel is in the following state. The hydraulic drive system of the walking wheel adopts a driving mode in which two front-wheel motors are connected in series and two rear wheel motors in parallel. The chassis uses a combination of a gasoline engine with a water cooling system, a CVT continuously variable transmission and a hydraulic drive system to increase the control capability. The front axle rotary chassis adopts a step-less variable speed engine and a hydraulic control system to solve the hydraulic stability of the chassis in uphill and downhill conditions so as to effectively control the over-speed of the wheel-side drive motors. Through the quadratic orthogonal rotation combination design test, the mathematical models of uphill and downhill front-wheel pressures and test factors are established.

The results show that the chassis stability is optimal when the back pressure is 0.5 MPa, and the rotating slope is 4°. The uphill and downhill pressures of the front wheels are 2.38 MPa and 1.5 MPa, respectively.

The influence of external changes on the pressure of hydraulic motors is studied through experiments, which lays the foundation for further research.

This study was conducted to achieve the following objectives: (1) determine the differences and reasons for using outgroup OSNs by gender, age and student groups (Mainland and Hong Kong [HK] students); (2) uncover the impact of online social networks (OSNs) on the development of Mainland–HK friendships and (3) determine the roles of different OSNs (social networking sites [SNSs] and instant messaging platforms [IMPs]) in the development of intercultural friendships in the real world.

To explore how OSNs facilitate (or inhibit) intercultural interactions, 198 students completed a questionnaire and 24 students participated in follow-up semi-structured interviews examining the role of OSNs in intercultural friendship development.

Results revealed that demographic and motivational preferences for using outgroup-OSNs differed among students. Both IMPs and SNSs helped students maintain friendships using little effort, whereas it tended to strengthen their existing social networks, rather than helping to start new friendships. IMPs helped develop a sense of “presence awareness”, strengthening pre-existing friendships and solidifying offline connections. SNSs also assisted students in exploring their shared interests while revealing their values and cultural differences.

The authors’ findings offered empirical evidence on social exchange theory and anxiety-uncertainty management theory regarding the perceived benefit of OSNs on students' friendship development.

The study sheds light on the differences between Mainland Chinese and HK students, including participants' perceptions of different friendship stages.

This study is interested in the roles of different SNSs and IMPs in intercultural friendship development, especially their strengths and weaknesses as perceived by students. Also, the authors are curious about how students select and use IMPs and SNSs differently according to their individual preferences and needs. To the authors’ knowledge, the dynamic link between online communication and intercultural friendship development has not been thoroughly examined in the field of intercultural communication.

The present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of socially responsible Tunisian companies following the coronavirus disease 2019 (COVID-19) pandemic (COVID-19) shock.

A survey was sent to 119 Tunisian tax administration auditors. Data analysis methods principal component analysis (PCA) and regression analysis were used. The data were collected through a questionnaire after the general containment of Tunisia from September 2020 to February 2021. These quantitative data were analysed using processing software (STATA).

Professionals of the tax authorities, particularly those in charge of the audit mission, aim for corporate profitability from the perspective of stakeholders that seek to integrate ethics and social responsibility into companies and consider employee morale a top priority. The results show that highly ethical and socially responsible professionals are far from practising aggressive strategies. Thus, an auditor from the tax administration is far from engaging in social responsibility to justify fraudulent acts. During the COVID-19 period, the role of these professionals was to prevent and detect fraud in the tax sector to fight corruption and investigate taxes based on sound regulations.

The results are consistent with optimal taxation theory, which postulates that a tax system should be chosen to maximise a social welfare function subject to a set of constraints. Professionals seek to make taxation much simpler for taxpayers by providing advice and consultation to manage tax obligations. The minimisation of tax or the play of tax values requires expertise in the field to respect legal constraints. Therefore, these professionals play a crucial role in tax collection, as the professionals' advice and suggestions can influence taxpayers' decision-making.

In recent years, academic researchers, policy makers and the public have become increasingly interested in corporate tax evasion behaviour. At the same time, companies are under increasing pressure to integrate CSR into the companies' decision-making processes, which has led to increased academic interest in CSR. Opportunistic tax minimisation reduces state resources and funds needed for government programmes to improve the social welfare of the entire community. This study represents an overriding concern not only for legal and tax authorities and companies, but also for shareholders and stakeholders.

The authors' study contributes to the existing literature by determining the state of play on corporate social responsibility (CSR) practices amongst Tunisian tax authorities' professionals. In Tunisia, an executive of the tax authorities in charge of the verification mission is required to verify the proper application of the accounting and tax legislation in force, follow up on tax control operations on declared taxes and validate the sincerity of the accounts. This study focussed on the tax evasion of companies engaged in social responsibility practices according to the judgements of Tunisian tax authorities' auditors during the global COVID-19 pandemic.