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In order to certify the testing of vehicle Cd on the real road can be replaced by the much simplified steady-state simulation process inside wind tunnel.

The paper opted innovative methods to verify the feasibility of using aerodynamic wind tunnel test for vehicle development purpose, including establishing the typical sinusoidal mapping function for road shapes during vehicle driving process to simplify the complexity of the road and choosing three different kinds of road spectrum amplitudes to establish the vehicle motion model, which can accurately predict the vehicle motion characteristics in the road driving process. The new approach simulates the vehicle aerodynamics on the road by taking into account the pitch angle changes during vehicle motion.

By comparing the transient drag coefficient on road with the steady-state simulated value in the conventional aerodynamic wind tunnel. This paper provides empirical insights about the flow field analysis around the vehicle on road that can verify the feasibility of using aerodynamic wind tunnel test for vehicle development purpose.

Because of establishing the typical sinusoidal mapping function for road shapes, the study results may lack generalizability. Therefore, researchers are encouraged to test the proposed propositions further.

This paper includes implications for the flow field analysis around the vehicle on road that can verify the feasibility of using aerodynamic wind tunnel test for vehicle development purpose.

This paper fulfills an identified need to use aerodynamic wind tunnel test for vehicle development purpose.

This paper aims to investigate the effects of school quality (SQ) on residential property prices in Johannesburg, South Africa. Previous studies have empirically examined the quality of private and public schools without a standard proxy that is accepted in the literature. As a result, this paper extends the literature to the global south by the effect that SQ has on residential property price changes in the local markets of the City of Johannesburg.

The research adopts the hedonic pricing model to evaluate and quantify the impact that the structural attributes such as erf size; number of bedrooms and bathrooms; and SQ measured by pass rates, sport rankings and quality of facilities have on house prices. A total of 2,763 property transactions covering the Kensington and Observatory areas of the City of Johannesburg over the period 2010 and 2020 were obtained from the deeds registry and used for the empirical analysis.

The study finds that SQ has a positive impact on house prices. When the average pass rate of the model school increases by 1%, all other things being equal, house prices also increase by 1.8%. This suggests that people who live closer to the model school are willing to pay more when the school performance improves. The 1.8% premium this study attributes to a 1% increase in school performance is however generally low when compared to some findings in the literature suggesting that there may be some other important factors that households consider when purchasing their home.

The main contribution is uncovering the relationship between the SQ and residential property prices in the local markets, using Kensington and Observatory in Johannesburg as sampled areas. Due to the presence of reliable and quality of data sets, such studies are not many in the global south and a study of this nature in South Africa is notably not existing in the literature.

Adaptive slicing is a key step in three-dimensional (3D) printing as it is closely related to the building time and the surface quality. This study aims to develop a novel adaptive slicing method based on ameliorative area ratio and accurate cusp height for 3D printing using stereolithography (STL) models.

The proposed method consists of two stages. In the first stage, the STL model is sliced with constant layer thickness, where an improved algorithm for generating active triangular patches, the list is developed to preprocess the model faster. In the second stage, the model is first divided into several blocks according to the number of contours, then an axis-aligned bounding box-based contour matching algorithm and a polygons intersection algorithm are given to compare the geometric information between several successive layers, which will determine whether these layers can be merged to one.

Several benchmarks are applied to verify this new method. Developed method has also been compared with the uniform slicing method and two existing adaptive slicing methods to demonstrate its effectiveness in slicing.

Compared with other methods, the method leads to fewer layers whilst keeping the geometric error within a given threshold. It demonstrates that the proposed slicing method can reach a trade-off between the building time and the surface quality.

The purpose of this paper is to investigate the causal link between foreign direct investment (FDI) and exports in China based on the knowledge capital model (KK model, Markusen, 2002).

The bootstrap Granger full-sample and sub-sample rolling window causality test is used to determine whether FDI can promote exports.

The full-sample causality test indicates no causal relationship from FDI to exports. However, considering structural changes of exports and FDI, the authors’ find that the full-sample test is not reliable. Instead, the authors use the rolling window causality test to revisit the dynamic causal relationship, and the results present significant effects from FDI on exports, mostly around periods in which the proportion of FDI from Hong Kong, Macao and Taiwan is increasing. Specifically, positive impacts of FDI on exports are stronger than the negative impacts in China.

The findings in this study suggest a significant time-varying nature of the correlation between FDI and exports. The promotion effect of FDI to exports is proved by the rolling window approach; it thus supports the KK model that divides FDI into lateral FDI and vertical FDI and proves that the constitution of FDI is critical to the relationship between FDI and exports.

China has been facing adjustment of its economic structure in recent years, and in this situation, increasing the proportion of FDI that can bring advanced production function is critical for the industrial structural adjustment.

This paper uses the bootstrap rolling window causality test to investigate the time-varying nature of the causality between FDI and exports, considering structural changes for the first time. The authors further deepen the previous research and draw a more realistic conclusion.

The governing equations for dynamic transient analysis of a fluid‐saturated two‐phase porous medium model based on the mixture theory are presented. A penalty finite element formulation is derived with the general Galerkin procedure of the finite element method (FEM), and the obtained dynamic system equation can be solved with implicit or explicit time integration method, which is discussed in this paper. Using this method, a porous medium column under impulsive loading is analyzed and the results reveal the phenomena of one‐dimensional wave propagation, which are consistent with analytical solutions. Furthermore, two numerical examples of two‐dimensional problems demonstrate the existence of two body waves, i.e. longitudinal (P‐type) and transverse (S‐type) waves in porous media, and the Rayleigh wave in the vicinity of the surface of porous media.

Accounting comparability has been the subject of significant interest in empirical financial accounting research. Recent literature, particularly that following De Franco et al.’s (2011) influential study, has focused on utilizing the output of the financial reporting process to measure accounting comparability. In this paper, we conduct an early survey of studies using output-based measures of comparability. We provide two distinct contributions to the literature. First, we describe and comment on four important measurement concepts as well as the studies that introduced them. With this methodological contribution, we aim to facilitate the measurement choice for empirical accounting researchers engaged in comparability research. Second, we classify the sub-streams of literature and related studies. In providing this content-related contribution, we sum up what has already been achieved in output-based accounting comparability research and highlight potential areas for prospective research. As a whole, our study attempts to guide empirical researchers who (plan to) undertake studies on accounting comparability in selecting relevant topics and choosing adequate approaches to measurement.

This chapter examines China’s corporate governance and accounting environment that shapes the adoption of internationally acceptable principles and standards. Specifically, it examines international influences, including supranational organizations; foreign investors and international accounting firms; domestic institutional influences, including the political system, economic system, legal system, and cultural system; and accounting infrastructure. China’s convergence is driven by desired efficiency of the corporate sector and legitimacy of participating in the global market. Influenced heavily by international forces in the context of globalization, corporate governance and accounting practices are increasingly becoming in line with internationally acceptable standards and codes. While convergence assists China in obtaining legitimacy, improving efficiency is likely to be adversely affected given that corporate governance and accounting in China operate in an environment that differs considerably from those of Anglo-American countries. An examination of the corporate governance and accounting environment in China suggests heavy government involvement within underdeveloped institutions. While the Chinese government has made impressive progress in developing the corporate governance and accounting environment for the market economy, China’s unique institutional setting is likely to affect how the imported concepts are interpreted and implemented.

The purpose of this paper is to provide the details of developments to research works in the distribution characteristics of the air gaps within firefighters’ clothing and research methods to evaluate the effect of air gaps on the thermal protective performance of firefighters’ clothing.

In this paper, the distribution of air gaps within firefighters’ clothing was first analyzed, and the air gaps characteristics were summarized as thickness, location, heterogeneity, orientation and dynamics. Then, the evaluation of the air gap on the thermal protective performance of fighters’ clothing was reviewed for both experimental and numerical studies.

The air gaps within clothing layers and between clothing and skin play an important role in determining the thermal protective performance of firefighters’ protective clothing. It is obvious that research works on the effects of actual air gaps entrapped in firefighters’ clothing on thermal protection are comparatively few in number, primarily focusing on static and uniform air gaps at the fabric level. Further studies should be conducted to define the characteristic of air gap, deepen the understand of mechanism of heat transfer and numerically simulate the 3D dynamic heat transfer in clothing to improve the evaluation of thermal protective performance provided by the firefighters’ clothing.

Air gaps within thermal protective clothing play a crucial role in the protective performance of clothing and provide an efficient way to provide fire-fighting occupational safety. To accurately characterize the distribution of air gaps in firefighters’ clothing under high heat exposure, the paper will provide guidelines for clothing engineers to design clothing for fighters and optimize the clothing performance.

This paper is offered as a concise reference for researchers’ further research in the area of the effect of air gaps within firefighters’ clothing under thermal exposure.

This study examines the effects of incentive compensation and guanxi, a type of informal personal relationship between people, on the objectivity of Chinese internal auditors. Given that the objectivity of internal auditors is essential for promoting financial reporting quality, it is important to investigate the effectiveness of internal audit functions, especially in emerging markets where the corporate governance mechanisms designed to promote objectivity are less mature.

The research employs a 2 × 2 between participants experiment with 116 graduate accounting student participants.

After controlling for internal auditors’ ethicality, we find that close-guanxi between management and internal auditors and incentive compensation in the form of bonuses based upon meeting earnings targets both have the capacity to impair the objectivity of Chinese internal auditors. Participants were more tolerant of management’s attempts to manage earnings when there was close guanxi or bonus compensation. Further, compensation structure only influenced internal auditors’ support of management when guanxi was distant, but when there was close guanxi between internal auditors and management, internal auditors were unlikely to challenge management regardless of the compensation structure.

The purpose of this study is to determine how Western business practitioners, specifically Australian accounting professionals, identify with the Chinese value concept of guanxi and the impact of their perceptions of guanxi on their ethical decision-making. This objective is predicated by a belief that aspects of guanxi are similar to the Western concepts of social networking and would be identified by practitioners as an organizational process providing positive benefits to those associated with its application. Further, it is anticipated that concepts of guanxi influence the way Australian accountants form ethical judgements and intentions, precursors to acceptable moral behaviour.

A cross-sectional questionnaire based on a survey of 111 usable Australian accounting professionals was completed during 2012. A confirmatory factor analysis was used to validate each construct of guanxi before a path analysis was performed.

Australian accounting professionals associate well with the favour-seeking aspects of guanxi, suggesting an affiliation with Western concepts of social networking. Both groups (i.e. public accountants and private accountants) reject rent-seeking guanxi as clearly unethical. Rent-seeking guanxi is seen to directly influence ethical judgement and intention; however, their favour-seeking guanxi attitudes do not influence ethical judgement or intention, regardless of employment type. Public and private accountants apply guanxi in a differential manner when determining moral intention. Public accountants are viewed as acting spontaneously without adequately considering the consequences (via the judgement phase), which appears to be a function of the nature of their personal association with the case study applied in this research.

The research provides evidence that Australian accounting professionals relate to favour-seeking guanxi as representative of a broader notion of social networking. In this context, the guanxi instrument appears to be amenable to cross-cultural evaluations of group behaviour. Significant differences of opinion exist compared to the prior Chinese studies when unethical practices are considered. The guanxi instrument proves to be a useful tool when examining the group interactions involving Western professionals and also helps establish differences in moral constructions based on employment types.