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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.

This study aims to provide a valuable contribution by exploring the moderating effect of women directors on the relationship between corporate social responsibility (CSR) and corporate tax avoidance of Malaysian listed companies.

The study is based on a sample consisting of 78 Malaysian firms over the 2010–2017 period. A moderation model that specifies the interaction between CSR, women directors and corporate tax avoidance motivates this study.

The results show that a high level of CSR is negatively associated with corporate tax avoidance in firms with a higher percentage of women on the board.

The findings may be of interest to the academic researchers, investors and regulators. For academic researchers, it is interested in discovering the dynamic relation between CSR, woman on the board and tax avoidance. For investors, the results show that the existence of female directors on the board reduces the corporate tax avoidance. For regulators, the results advise the worldwide policy maker to give the importance of female roles to improve the engagement firms in CSR reporting.

This paper extends the existing literature by examining the moderating effect of women directors on the relationship between CSR and corporate tax avoidance in the Malaysian context.

Quadrotors have been applied in various fields. However, because the quadrotor is subject to multiple disturbances, consisting of external disturbances, actuator faults and parameter uncertainties, it is difficult to control the unmanned aerial vehicle (UAV) to achieve high-precision tracking performance. This paper aims to design a safety controller that uses observer and neural network method to improve the tracking performance of UAV under multiple disturbances. The experiments prove that this method is effective.

First, to actively estimate and compensate the synthetic uncertainties of the system, a finite-time extended state observer is investigated, and the disturbances are transformed into the extended state of the system for estimation. Second, an adaptive neural network controller that does not accurately require the dynamic model knowledge is designed based on the estimated value, where the weights of the neural network can be dynamically adjusted by the adaptive law. Furthermore, the finite-time bounded convergence of the proposed observer and the stability of the system are proved through homogeneous theory and Lyapunov method.

The figure-“8” climbing flight simulation and real flight experiments illustrate that the proposed safety control strategy has good tracking performance.

This paper proposes the safety control structure of the UAV, which combines the extended state observer with the neural network method. Numerical simulation results and actual flight experiments demonstrate the effectiveness of the proposed control strategy.

We show political divisions in perceptions of police officers even before the divisive political and social events of 2016. We do so using respondents' interpretations of surprising and ambiguous headlines involving police officers (e.g., assumptions about what happened or who was involved).

We use affect control theory's ABO event structure and derivations of this structure to construct a set of headlines that describe ostensibly good people (A) doing bad things (B) to other good people (O) or are ambiguous on one or more of these components. We present 517 MTurk respondents with a set of seven headlines and collect quantitative and qualitative data on their reactions to, and interpretations of, these headline events.

Police headlines generate interest among readers. When interpreting events, respondents are less likely to modify or redefine police officers compared to other actors. However, assumptions related to ambiguous events involving police differ by political orientation. Liberals view police more negatively than conservatives, in part because they imagine them doing worse things to slightly better people. Qualitative analyses support and shed light on the mechanisms underlying this and other partisan effects.

The research was designed to examine interest in headline structure, not specific actors. Thus, the patterns unique to police and political differences were not an original focus. We believe these inductive results are informative, but a study expressly designed to test hypotheses regarding perceptions of events with police officers is recommended for future work.

Understanding the political divide in perceptions of police and the potential of media coverage for exacerbating these effects is essential and related to ACTs growing interest in meaning divergence.

This research paper aims to delve into the perceptions of health susceptibility among Iranian, Afghan and Tajik individuals hailing from asylum-seeking or refused asylum-seeking backgrounds currently residing in Finland, Norway and Sweden.

Semi-structured interviews were conducted between May and October 2022 involving a sample size of 27 participants. An adapted framework based on the health belief model along with previous studies served as a guide for formulating interview questions.

Notably influenced by cultural background, religious beliefs, psychological states and past traumatic experiences during migration journeys – before arrival in these countries till settling down – subjects’ perception of health concerns emerged significantly shaped. Additionally impacting perspectives were social standing, occupational status, personal/family medical history, lifestyle choices and dietary preferences nurtured over time, leading to varying degrees of influence upon individuals’ interpretation about their own wellness or illness.

Insights garnered throughout the authors’ analysis hold paramount significance when it comes to developing targeted strategies catering culturally sensitive health-care provisions, alongside framing policies better aligned with primary care services tailored explicitly around singular demands posed by these specific communities dwelling within respective territories.

This investigation represents one among few pioneering initiatives assessing perceptions regarding both physical and mental well-being within minority groups under examination across Nordic nations, unveiling complexities arising through intersecting factors like individual attributes mingling intricately with socio-cultural environments, thereby forming unique viewpoints towards health-care belief systems prevalent among such population segments.

This study aims to explore the range of sustainability-related discourses by the stakeholders within a particular Finnish Higher Education Institution (HEI); interaction between the discourses and the context of the HEI; and the extent to which different understandings of sustainability cause challenges for the implementation of the university strategy for sustainability. Specifically, the paper explores how the employees within the HEI make sense of sustainability in their teaching, research and daily life and the extent to which sustainability-related discourses are aligned with the university strategy.

This research draws upon collected qualitative and quantitative data. It focuses on individual discourses by executives, teaching and research staff within an HEI regarding their understandings of sustainability and the Sustainable Development Goals (SDGs).

This paper illustrates the key challenges of sustainability and SDG implementation that may emerge in HEIs due to varied understandings. The results indicate a need for efficient HEI strategic vision communication and consideration of the stakeholders’ multiplicity of sustainability values.

This paper sheds light on the challenges involved in seeking to enhance sustainable development in an academic setting with multiple disciplines and categories of staff guided by academic freedom. The analysis thus advances the understanding of academic sustainability-related discourses and framings as well as mechanisms through which the implementation of sustainability-related efforts can be enhanced in such a context.

The purpose of this paper is to understand the effect of basin water depth towards the cumulative distillate yield of the traditional and developed single basin double slope solar still (DSSS).

Modified single basin DSSS integrated with solar operated vacuum fan and external water cooled condenser was fabricated using aluminium material. During sunny season, experimental investigations have been performed in both conventional and modified DSSS at a basin water depth of 3, 6, 9 and 12 cm. Production rate and cumulative distillate yield obtained in traditional and developed DSSS at different water depths were compared and best water depth to attain the maximum productivity and cumulative distillate yield was found out.

Results indicated that both traditional and modified double SS produced maximum yield at the minimum water depth of 3 cm. Cumulative distillate yield of the developed SS was 16.39%, 18.86%, 15.22% and 17.07% higher than traditional at water depths of 3, 6, 9 and 12 cm, respectively. Cumulative distillate yield of the developed SS at 3 cm water depth was 73.17% higher than that of the traditional SS at 12 cm depth.

Performance evaluation of DSSS at various water depths by integrating the combined solar operated Vacuum fan and external Condenser.

The purpose of this study is to analyze the thermo-diffusion process in a semi-infinite nonlocal fiber-reinforced double porous thermoelastic diffusive material with voids (FRDPTDMWV) in light of the fractional-order Lord–Shulman thermo-elasto-diffusion (LSTED) model. By virtue of Eringen’s nonlocal elasticity theory, the governing equations for the considered material are developed. The free surface of the substrate is governed by the inclined mechanical load and thermal and chemical shocks.

With the aid of the normal mode technique, the solutions of the nondimensional coupled governing equations have been obtained.

The expressions of field variables are obtained analytically. By using MATHEMATICA software, various graphical implementations are presented to describe the impacts of angle of inclination, fractional-order and nonlocality parameters. The present model is also validated on the basis of some comparative studies with some preestablished cases.

As observed from the literature survey, many different studies have been carried out by taking into account the deformation analysis in nonlocal double porous thermoelastic material structures and thermo-mechanical interaction in fiber-reinforced medium under fractional-order thermoelasticity theories. However, to the best of the authors’ knowledge, no research emphasizing the thermo-elasto-diffusive interactions in a nonlocal FRDPTDMWV has been carried out. Moreover, the effect of fractional-order LSTED theory on fiber-reinforced thermoelastic diffusive half-space with double porosity has not been illuminated till now, which significantly defines the novelty of the conducted research.

This chapter focuses on a case study of Kareem Exchange Company and its use of big data analysis to detect and prevent fraud and suspicious financial transactions. The chapter describes the various phases of the big data analysis cycle, including discovery, data preparation, model planning, model building, operationalization, and communicating results, and how the Kareem Exchange Company team implemented each phase. This chapter emphasizes the importance of identifying the business problem, understanding the resources and stakeholders involved, and developing an initial hypothesis to guide the analysis. The case study results demonstrate the potential of big data analysis to improve fraud detection capabilities in financial institutions, leading to informed decision making and action.

This chapter of the book aims to introduce multiobjective linear programming (MLP) as an optimum tool to find the best quality engineering techniques (QET) in the main domains of supply chain management (SCM). The importance of finding the best quality techniques in SCM elements in the shortest possible time and at the least cost allows all organizations to increase the power of experts’ analysis in supply chain network (SCN) data under cost-effective conditions. In other words, this chapter aims to introduce an operations research model by presenting MLP for obtaining the best QET in the main domains of SCM. MLP is one of the most determinative tools in this chapter that can provide a competitive advantage. Under goal and system constraints, the most challenging task for decision-makers (DMs) is to decide which components to fund and at what levels. The definition of a comprehensive target value among the required goals and determining system constraints is the strength of this chapter. Therefore, this chapter can guide the readers to extract the best statistical and non-statistical techniques with the application of an operations research model through MLP in supply chain elements and shows a new innovation of the effective application of operations research approach in this field. The analytic hierarchy process (AHP) is a supplemental tool in this chapter to facilitate the relevant decision-making process.