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The traditional predictor of technical inefficiency proposed by Jondrow, Lovell, Materov, and Schmidt (1982) is a conditional expectation. This chapter explores whether, and by how much, the predictor can be improved by using auxiliary information in the conditioning set. It considers two types of stochastic frontier models. The first type is a panel data model where composed errors from past and future time periods contain information about contemporaneous technical inefficiency. The second type is when the stochastic frontier model is augmented by input ratio equations in which allocative inefficiency is correlated with technical inefficiency. Compared to the standard kernel-smoothing estimator, a newer estimator based on a local linear random forest helps mitigate the curse of dimensionality when the conditioning set is large. Besides numerous simulations, there is an illustrative empirical example.

There has been a paradigm shift within research exploring autistic experience in recent decades towards greater participation, agency and voice for autistic researchers and the autistic community more generally (Fletcher-Watson et al., 2019). This approach has shown a greater focus on research oriented towards the priorities or preferences of the autistic community (Fletcher-Watson & Happé, 2019; Pellicano et al., 2014), curtails concerns regarding epistemic injustice and has influenced understandings of autistic ontology and neurology. Co-produced research, characterised by the inclusion of diverse stakeholders, builds trust between participants. Nonetheless, co-production in research requires careful planning and support (Stark et al., 2021), sometimes proving ‘turbulent’ and ‘challenging’ (Worsley et al., 2021). This chapter explores the experiences and reflections of a team of autistic and non-autistic researchers conducting co-produced research amid the global COVID-19 pandemic. With research practices and systems altered due to increased remote work, online communication and limited in-person interaction, this topic is especially pertinent. With the increasing emphasis on involving members of the autistic community in research at all levels of development, the impact of the pandemic on how participatory research is carried out may be complex. This chapter has implications for planning and conducting co-produced research in our new reality, considering both the opportunities and obstacles it presents.

This study aims to investigate the association between Corporate Social Responsibility (CSR) and tax avoidance, as well as the effect of earnings performance on this link. We suggest a negative association between CSR and tax avoidance based on the Stakeholder Theory. We also suggest that earnings performance moderates this relationship. Based on a sample of 25 Tunisian firms during the years 2012–2017, data were gathered via annual reports of the companies, and a survey-questionnaire was used to gather CSR information. The research design uses ordinary least squares (OLS) regression to investigate the association between CSR and tax. In addition, the analysis is performed using panel data to account for heterogeneity at the individual level and over time. Using this research design, the study provides a comprehensive examination of the effect of CSR on tax avoidance among Tunisian companies over a 6-year period. According to our findings, companies that participate in CSR initiatives show less tax avoidance than those that do not. Moreover, in line with the Slack Resource Theory, for businesses with higher earnings, the negative link between CSR and tax avoidance is stronger. Our research demonstrates that businesses may utilize CSR to improve their standing in the community and lower the likelihood of tax avoidance. These results suggest that profitable firms may have more funds available to spend on CSR initiatives and, as a result, are more motivated to maintain a positive reputation by refraining from tax avoidance strategies.

This review identifies low self-concept clarity (SCC) as a source of consumer vulnerabilities and explains how the uncertainty associated with low SCC leads to processes that result in materialistic behaviors and overspending, product dissatisfaction, and potential self-harm. Processes include uncertainty reduction efforts through symbolic self-completion and social comparison, responses to everyday self-concept threats that result in feelings of deficiency and reduced consumption constraints, and susceptibility to interpersonal and marketer influences. In addition, the negative association between SCC and materialism is explained, risk factors for low SCC are described, and the need for research to help low SCC consumers deal with their vulnerabilities is explored.

The hybrid nanofluid flow due to a rotating disk has numerous applications, including centrifugal pumps, paper production, polymers dying, air filtration systems, automobile cooling and solar collectors. This study aims to investigate the convective heat transport and magnetohydrodynamics (MHD) hybrid nanofluid flow past a stretchable rotating surface using the Yamada-Ota and Xue models with the impacts of heat generation and thermal radiation.

The carbon nanotubes such as single-wall carbon nanotubes and multi-wall carbon nanotubes are suspended in a base fluid like water to make the hybrid nanofluid. The problem’s governing partial differential equations are transformed into a system of ordinary differential equations using similarity transformations. Then, the numerical solutions are found with a bvp4c function in MATLAB software. The impacts of pertinent parameters on the flow and temperature fields are depicted in tables and graphs.

Two solution branches are discovered in a certain range of unsteadiness parameters. The fluid temperature and the rate of heat transport are enhanced when the thermal radiation and heat generation effects are increased. The Yamada-Ota model has a higher temperature than the Xue model. Furthermore, it is observed that only the first solution remains stable when the stability analysis is implemented.

To the best of the authors’ knowledge, the results stated are original and new with the investigation of MHD hybrid nanofluid flow with convective heat transfer using the extended version of Yamada-Ota and Xue models. Moreover, the novelty of the present study is improved by taking the impacts of heat generation and thermal radiation.

Previous studies on the relationship between corporate social responsibility (CSR) and tax avoidance (TA) have found inconclusive results. Academics have suggested deepening our understanding of this relationship. Although a few studies have responded to this call, research toward moderating variables is still nascent. The purpose of this study is to analyze the moderating role of economic freedom (EF) and its interaction with power distance (PD) on the relationship between CSR and TA.

Based on a sample of 3,866 publicly listed firms from 44 countries over the period 2010–2018, the authors use multivariate regressions techniques to investigate whether and how EF moderates the relationship between CRS and TA and how PD influences this effect.

Findings indicate that the potentially positive relationship between CSR and TA is weaker for firms in institutional environments with higher EF. Moreover, we find that this moderating effect is stronger when PD is lower.

This study has important implications. It offers insights for managers to reflect on their CSR and taxation practices, and for policymakers to consider the institutional conditions that facilitate corporations’ social and tax-responsible behavior. These findings indicate the necessity of integrating cultural, regulatory and collaborative elements to observe corporations engaged in social and tax-responsible behavior.

To the best of the authors’ knowledge, this is the first study to investigate the moderating effect of EF on the relationship between CSR and TA, and its interaction with PD. Moreover, our sample includes firms based in Europe, North and South America, Asia and Oceania, facilitating the study of EF and PD’s broad diversity.