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This paper aims to study the cross-modal correspondence between a visual stimulus (i.e. glossiness), haptic perception and consumers’ reactions (internal responses and behavioral intentions).

Using an experimental design, three experimental studies have been conducted to test the effect of a glossy (versus matte) packaging upon the perception of haptic features of a packaging (roughness, thickness and lightness), internal reactions (perceived product quality and product attractiveness) and behavioral intentions (purchase intention and willingness to pay).

This paper evidences the significant impact that glossiness bears on the haptic perception of a packaging material as well as upon internal reactions and behavioral intentions. A new conceptual framework combining the SOR model and the cross-modal correspondences is validated.

The results encourage further research to explore the wide range of potential cross-modal correspondences between visual stimuli and haptic perception.

The results highlight the critical influence of visual cues for managers, especially for online shopping or advertising. Even if consumers cannot touch the product, it is possible to induce haptic perception through visual cues and to influence the internal reactions and behavioral intentions.

This research demonstrates that the packaging texture and weight can be visually induced through glossiness.

This study aims to deal with both the development and mechanical investigations of unsaturated polyester matrix (UPR) composites containing recycled polyethylene terephthalate (PET) fibers as new fillers.

UPR/PET fibers composites have been developed as mats by incorporating 5, 8, 13 and 18 parts per hundred of rubber (phr) of 6-, 10- and 15-mm length PET fibers from the recycling of postconsumer bottles. The mechanical and physical properties of the composites were investigated as a function of fiber content and length. A significant increase in stress at break and in ultimate stress (sr) were observed for composites reinforced with 5 and 8 phr of 15-mm length PET fibers. The Izod impact strength of UPR/mat PET fiber composites as a function of fiber rate and length showed that the 5 and 8 phr composites for the 15-mm length PET fiber have the optimal mechanical properties 13.55 and 10.50 Kj/m², respectively. The morphological study showed that the strong adhesion resulting from the affinity of the PET fiber for the UPR matrix. The ductile fracture of materials reinforced with 5 and 8 phr is confirmed by the fiber deformation and fracture surface roughness.

This study concluded that the PET fiber enhances the properties of composites, a good correlation was observed between the results of the mechanical tests and the structural analysis revealing that for the lower concentrations, the PET fibers are well dispersed into the resin, but entanglements are evidenced when the fiber content increases.

It can be shown from scanning electron microscopy micrographs that the fabrication technique produced composites with good interfacial adhesion between PET fibers and UPR matrix.

Many taxing authorities use unimproved land (site) values as a tax base. In highly developed urban areas this may require the use of indirect valuation methods, such as an extraction technique to arrive at the land value. The purpose of this paper is to propose that the land extraction (residual) valuation calculation of an investment property should incorporate productivity variables, rather than cost based figures, in order to simulate market value principles.

This paper examines the assessment of the land component of investment property as an ad valorem tax base. It justifies a valuation methodology using the market comparison approach before developing a model to meet specified criteria. The model incorporates productivity based benchmarks and differentials appropriate for shopping centre properties. The model is then tested on an Australian shopping centre.

This paper found that the land value component of a major shopping centre in Australia could be derived from comparable vacant and improved sales using the variables of moving annual turnover (MAT) and gross lettable area (GLA) as key value determinants.

This exploratory research identified a model that is appropriate for major shopping centres in Queensland, Australia. The model could form the framework for other types of investment property but the key productivity determinants would require re‐examination.

This study provides a practical solution to an ongoing valuation problem arising from the rating legislation in Australia, which requires the determination of site value for all property types.

This paper uses productivity variables to assess the site value of investment property. This innovative methodology can provide a more accurate appraisal of site values.

Studies on the coronavirus disease 2019 (COVID-19) tracing apps have mostly focused on how to optimize adoption and continuous use, but did not consider potential long-term effects of their introduction. This study aims to analyse whether the characteristics of the recent introduction of tracing apps may negatively impact individuals' attitudes and intentions to adopt future tracking technology.

In an online experiment across three countries (Australia, Germany, UK), the authors measured how perceived benefits of COVID-19 tracing apps as well as specific government and campaign-related factors affect privacy concerns, attitude towards future tracking apps and intention to adopt. The authors manipulated the type of provider (governmental vs private) and the type of beneficiaries of the future tracking technology app (the individual alone or also the public) as determinants of adoption.

The authors find that privacy concerns towards the COVID-19 tracing apps negatively impact attitude and intention to adopt future tracking apps. Future adoption is more likely if the app is provided by the government, whereas additional benefits to the public do not positively stimulate adoption. Second, the study analyzed different factors, including perceptions on governments and the app introduction, as well as perceived benefits.

Taking the introduction of COVID-19 apps in different countries as a basis, the authors link both perceived benefits and contextual factors to privacy concerns, attitudes towards and intention to adopt the related technology in the future. The authors hereby clarify the responsibility of governmental actors who conduct large-scale technology introductions for the future diffusion of related technologies.

Purpose: The purpose of this chapter is to provide research-based information to foster positive discussions about the need for phonics and phonemic awareness instruction in the primary grades. In order to read, students must possess secure knowledge of the alphabetic principle (i.e., that speech sounds are represented by combinations of letters in the alphabet) as well as the ability to aurally separate the distinct sounds (phonemes) that make up words.

Design: In this chapter, the authors provide essential definitions of phonics and phonemic awareness terms, highlight peer-reviewed research and best instructional practices, and clarify findings in relation to the recently renewed controversy over how to effectively teach reading to young children. The authors draw from respected research journals and years of classroom experience to provide recommendations to literacy teachers.

Findings: Explicit, systematic phonics instruction is crucial for beginning readers because most children will not intuit phonics concepts. To set the stage for phonics instruction (connecting speech sounds with their written representations), students must understand how to separate sounds in words. Therefore, instruction in phonemic awareness must be given independently of alphabetic representations; that is, students need to be able to hear the distinct sounds before mapping them onto written words. Once a student has mastered this understanding, however, instructional time need not be devoted to its development.

Practical Implications: This chapter contributes to the literature on phonics and phonemic awareness by clearly explaining the differences between the two concepts and their necessary inclusion in any beginning reading program. It includes practical activities teachers can use to develop these understandings in the classroom and provides research evidence to support their use.

The purpose of this paper was to assess the economic impact of investment in different animal welfare–enhancing flooring solutions in Swedish dairy farming.

The authors developed a bio-economic model and used stochastic partial budgeting approach to simulate the economic consequences of enhancing solid and slatted concrete floors with soft rubber covering.

The findings highlight that keeping herds on solid and slatted concrete floor surfaces with soft rubber coverings is a profitable solution, compared with keeping herds on solid and slatted concrete floors without a soft covering. The profit per cow when kept on a solid concrete floor with soft rubber covering increased by 13%–16% depending on the breed.

Promoting farm investments such as improvement in flooring solution, which have both economic and animal welfare incentives, is a potential way of promoting sustainable dairy production. Farmers may make investments in improved floors, resulting in enhanced animal welfare and economic outcomes necessary for sustaining dairy production.

This literature review indicated that the economic impact of investment in specific types of floor improvement solutions, investment costs and financial outcomes have received little attention. This study provides insights needed for a more informed decision-making process when selecting optimal flooring solutions for new and renovated barns that improve both animal welfare and ease the burden on farmers and public financial support.

This paper aims to explore internal audit effectiveness through its contribution to corporate governance. Namely, the authors attempt to investigate the impact of internal audit professionalization on internal audit’s contribution to corporate governance.

Using a research framework informed by institutional theory, the authors predict that internal audit’s contribution to corporate governance is associated with factors related to internal audit professionalization. To investigate the arguments, the authors combine data from a survey of 49 listed companies in the Athens Stock Exchange with publicly available information from annual reports.

Empirical results indicate that internal audit professionalization affects internal audit effectiveness, as internal audit’s contribution to corporate governance is improved for organizations where internal audit function complies with internal auditing standards and internal auditors hold professional certifications. The findings also suggest that internal audit’s contribution to corporate governance is shaped by some company-specific characteristics, namely, CEO duality and audit committee quality.

The results have implications for internal auditors who wish to increase the efficiency of their work, corporate governance mechanisms such as the board of directors and the audit committee, which can use the findings of this study to better respond to their responsibilities concerning internal audit and regulators who can also benefit to strengthen areas with substantial impact on internal audit’s contribution to corporate governance.

This paper contributes to the academic discussion on the role of internal audit in corporate governance and complements the work of other researchers in the field of internal audit professionalization. This study tries to fill a gap in the literature on the effect of internal audit professionalization elements on internal audit’s contribution to corporate governance.

THE purpose of this article is to present a mathematical treatment which has been found extremely useful in the design of spiral springs since it enables us to determine the physical dimensions of a spiral spring, and also its behaviour when subject to a straining action; i.e. the change of the radius of curvature at any point, change in the number of coils or in the spacing of coils. The following method concerns itself only with the spiral springs whose coils throughout the whole range of deflexion are free, i.e. do not touch one another, and also the springs which become completely solid at the maximum deflexion.

The purpose of this study is to examine the energy savings in the indoor environment, using strategies that adopt the characteristics of nature, called biomimetic solutions. This research designed a biomimetic window system to bring daylight into interior spaces in educational buildings where daylight cannot be reached. Specifically, this study assessed how the daylight that was achieved via a biomimetic window system would affect energy savings using an energy simulation method.

This study explored how biomimetic methods would affect the building environment and which biomimetic method would involve the building's energy saving with daylight. The research intended to develop a novel biomimetic window system that can bring daylight to the basement floor of an existing building on a university campus to find out how much the biomimetic window system would affect the energy savings of the building. Referring to the existing building's layout and structure, energy simulation models were developed, and the energy consumptions were estimated.

Simulation models proved that the biomimetic window system has sufficient performance to bring more daylight to the basement floor of the building. Furthermore, it was confirmed that the use of the biomimetic window system for the building could reduce energy usage compared to the actual energy usage of the current building without biomimetic windows.

First, this study was adopted as a computer-designed simulation method instead of using a real-world system. Although this study designed the biomimetic window system based on previous studies, it should be considered the possibility of other problems when the system is actually built in. Second, it is necessary to predict how much an initial budget is required when the system is built. It means that this study did not calculate the lifecycle cost of the biomimetic window system. It will also be necessary to compare energy consumption to the required initial budget. Lastly, this study was simulated based on weather data in cold regions, and it did not compare/analyze different climate regions. Different results may be predicted if the biomimetic window system is built in different climatic regions.

This research showed new practical ways to capture and transmit solar heat and light using a biomimetic solution. Furthermore, using the proposed novel biomimetic window system, the amount of energy reduction can be calculated, and this method could be applied in the interior non-window spaces of academic and related types of buildings.