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This paper aims to study the issues of output reachable set estimation for the linear singular Markovian jump systems (SMJSs) with time-varying delay based on a proportional plus derivative (PD) bumpless transfer (BT) output feedback (OF) control scheme.

To begin with, a sufficient criterion is given in the form of a linear matrix inequality based on the Lyapunov stability theory. Then, a PD-BT OF controller is designed to keep all the output signs of the system are maintain within a predetermined ellipsoid. Finally, numerical and practical examples are used to demonstrate the efficiency of the approach.

Based on PD control and BT control method, an OF control strategy for the linear SMJSs with time-varying delay is proposed.

The output reachable set synthesis of linear SMJSs with time-varying delay can be solved by using the proposed approach. Besides, to obtain more general results, the restrictive assumptions of some parameters are removed. Furthermore, a sufficiently small ellipsoid can be obtained by the design scheme adopted in this paper, which reduces the conservatism of the existing results.

The operational framework of external financing in the correlation between the gender of entrepreneurs and firm performance remains to be resolved. This study aims to investigate the mediating effect of external financing on gender-based disparities in private firm performance and to explore its heterogeneity within the Chinese context.

Based on national data from the 10th to 13th Chinese Private Enterprise Survey, this study used a bootstrap-based mediation effect model to analyze the role of external financing as a mediator in the relationship between entrepreneur gender and firm performance.

This study found that external financing is a constructive mediator between entrepreneur gender and firm performance. Heterogeneity analysis revealed that external financing plays a complementary mediation role in the impact of entrepreneur gender on performance in West China. In the tertiary industry, external financing acts as the sole mediator for the impact of gender on firm performance. Notably, this mediating effect is present in non-startups but not in startups.

The findings suggest that external financing can improve the firm performance of female entrepreneurs. Governments and policymakers should strengthen financial support for female entrepreneurs in West China, tertiary industry and non-startup enterprises.

This paper contributes to the literature on gender and corporate governance by shedding light on the mediating role of external financing in the relationship between the gender of business owners and firm performance.

This study aims to explore the different effects of inter-community group networks and intra-community group networks on group innovation.

The authors used a pooled panel dataset of 12,111 self-organizing innovation groups in 463 game product creative workshop communities from Steam support to test the hypothesis. The pooled ordinary least squares (OLS) model is used for analyzing the data.

The results show that network constraint is negatively associated with the innovation performance of online groups. The average path length of the inter-community group network negatively moderates the relationship between network constraint and group innovation, while the average path length of the intra-community group network positively moderates the relationship between network constraint and group innovation. In addition, both the network density of inter-community group networks and intra-community group networks can negatively moderate the negative relationship between network constraint and group innovation.

The findings of this study suggest that network structural characteristics of inter-community networks and intra-community networks have different effects on online groups’ product innovation, and therefore, group members should consider their inter- and intra-community connections when choosing other groups to form a collaborative innovation relationship.

Cross-layer approach in media access control (MAC) layer will address interference and jamming problems. Hybrid distributed MAC can be used for simultaneous voice, data transmissions in wireless sensor network (WSN) and Internet of Things (IoT) applications. Choosing the correct objective function in Nash equilibrium for game theory will address fairness index and resource allocation to the nodes. Game theory optimization for distributed may increase the network performance. The purpose of this study is to survey the various operations that can be carried out using distributive and adaptive MAC protocol. Hill climbing distributed MAC does not need a central coordination system and location-based transmission with neighbor awareness reduces transmission power.

Distributed MAC in wireless networks is used to address the challenges like network lifetime, reduced energy consumption and for improving delay performance. In this paper, a survey is made on various cooperative communications in MAC protocols, optimization techniques used to improve MAC performance in various applications and mathematical approaches involved in game theory optimization for MAC protocol.

Spatial reuse of channel improved by 3%–29%, and multichannel improves throughput by 8% using distributed MAC protocol. Nash equilibrium is found to perform well, which focuses on energy utility in the network by individual players. Fuzzy logic improves channel selection by 17% and secondary users’ involvement by 8%. Cross-layer approach in MAC layer will address interference and jamming problems. Hybrid distributed MAC can be used for simultaneous voice, data transmissions in WSN and IoT applications. Cross-layer and cooperative communication give energy savings of 27% and reduces hop distance by 4.7%. Choosing the correct objective function in Nash equilibrium for game theory will address fairness index and resource allocation to the nodes.

Other optimization techniques can be applied for WSN to analyze the performance.

Game theory optimization for distributed may increase the network performance. Optimal cuckoo search improves throughput by 90% and reduces delay by 91%. Stochastic approaches detect 80% attacks even in 90% malicious nodes.

Channel allocations in centralized or static manner must be based on traffic demands whether dynamic traffic or fluctuated traffic. Usage of multimedia devices also increased which in turn increased the demand for high throughput. Cochannel interference keep on changing or mitigations occur which can be handled by proper resource allocations. Network survival is by efficient usage of valid patis in the network by avoiding transmission failures and time slots’ effective usage.

Literature survey is carried out to find the methods which give better performance.

The primary purpose of this paper is to identify the so-called core authors and their publications according to pre-defined criteria and thereby direct the users to the fastest and easiest way to get a picture of the otherwise pervasive field of bankruptcy prediction models. The authors aim to present state-of-the-art bankruptcy prediction models assembled by the field's core authors and critically examine the approaches and methods adopted.

The authors conducted a literature search in November 2022 through scientific databases Scopus, ScienceDirect and the Web of Science, focussing on a publication period from 2010 to 2022. The database search query was formulated as “Bankruptcy Prediction” and “Model or Tool”. However, the authors intentionally did not specify any model or tool to make the search non-discriminatory. The authors reviewed over 7,300 articles.

This paper has addressed the research questions: (1) What are the most important publications of the core authors in terms of the target country, size of the sample, sector of the economy and specialization in SME? (2) What are the most used methods for deriving or adjusting models appearing in the articles of the core authors? (3) To what extent do the core authors include accounting-based variables, non-financial or macroeconomic indicators, in their prediction models? Despite the advantages of new-age methods, based on the information in the articles analyzed, it can be deduced that conventional methods will continue to be beneficial, mainly due to the higher degree of ease of use and the transferability of the derived model.

The authors identify several gaps in the literature which this research does not address but could be the focus of future research.

The authors provide practitioners and academics with an extract from a wide range of studies, available in scientific databases, on bankruptcy prediction models or tools, resulting in a large number of records being reviewed. This research will interest shareholders, corporations, and financial institutions interested in models of financial distress prediction or bankruptcy prediction to help identify troubled firms in the early stages of distress.

Bankruptcy is a major concern for society in general, especially in today's economic environment. Therefore, being able to predict possible business failure at an early stage will give an organization time to address the issue and maybe avoid bankruptcy.

To the authors' knowledge, this is the first paper to identify the core authors in the bankruptcy prediction model and methods field. The primary value of the study is the current overview and analysis of the theoretical and practical development of knowledge in this field in the form of the construction of new models using classical or new-age methods. Also, the paper adds value by critically examining existing models and their modifications, including a discussion of the benefits of non-accounting variables usage.

This study aims to explore the role of frontline service employees’ (FSEs) awareness that their job can be substituted by smart technology, artificial intelligence, robotics and algorithms (STARA) in their job autonomy and proactive service performance and when these relationships can be buffered. Drawing on the cognitive appraisal theory of stress, the study examined the mediating relationship between FSEs’ STARA awareness, job autonomy and proactive service performance and the moderating effects of self-efficacy and resilience on this relationship.

The authors administered two-wave online surveys to 301 South Korean FSEs working in various service sectors (e.g. retailing, food/beverage, hospitality/tourism and banking). The Time 1 survey measured respondents’ STARA awareness, self-efficacy, resilience and job autonomy, and the Time 2 survey assessed their proactive service performance.

FSEs’ STARA awareness negatively affected their subsequent proactive service performance through decreased job autonomy. The negative association between STARA awareness and job autonomy was weaker when FSEs’ self-efficacy was high than when it was low. While the authors observed no significant moderation of resilience, the author found a marginally significant three-way interaction between STARA awareness, self-efficacy and resilience. Specifically, STARA awareness was negatively related to job autonomy only when both self-efficacy and resilience were low. When either self-efficacy or resilience was high, the association between STARA awareness and job autonomy became nonsignificant, suggesting the buffering roles of the two personal resources.

Given that the measurement of variables relied on self-reported data, rater biases might have affected the findings of the study. Moreover, the simultaneous measurement of STARA awareness, self-efficacy, resilience and job autonomy could preclude causal inferences between these variables. The authors encourage future studies to use a more rigorous methodology to reduce rater biases and establish stronger causality between the variables.

Service firms can decrease FSEs’ STARA awareness through training in the knowledge and skills necessary to work with these technologies. To promote FSEs’ proactive service performance in this context, service firms need to involve them in decisions related to STARA adoption and allow them to craft their jobs. Service managers should provide FSEs with social support and exercise empowering and supportive leadership to help them view STARA as a challenge rather than a threat.

Distinct from prior research on STARA awareness and employee outcomes, the study identified proactive service performance as a key outcome in the STARA context. By presenting self-efficacy and resilience as crucial personal resources that buffer FSEs from the deleterious impact of STARA awareness, the study provides practitioners with insights that can help FSEs maintain their job autonomy and proactive service performance in times of digitalization and automation.

We consider a joint optimization problem of product platform design and scheduling on unrelated additive/subtractive hybrid machines, and seek to find efficient solution approaches to solve such problem.

We propose a mathematical formulation for the problem of simultaneous product platform design and scheduling on unrelated additive/subtractive hybrid machines, and develop a simulated annealing-based hyper-heuristic algorithm with adjustable operator sequence length to solve the problem.

The simulated annealing-based hyper-heuristic algorithm with adjustable operator sequence length (SAHH-osla) that we proposed can be quite efficient in solving the problem of simultaneous product platform design and scheduling on unrelated additive/subtractive hybrid machines.

To the best of our knowledge, we are one of the first to consider both cost-related and time-related criteria for the problem of simultaneous product platform design and scheduling on unrelated additive/subtractive hybrid machines.

The purpose of this paper is to determine the ultra-high cycle fatigue behavior and ultra-slow crack propagation behavior of selective laser melting (SLM) AlSi7Mg alloy under as-built conditions.

Constant amplitude and two-step variable amplitude fatigue tests were carried out using ultrasonic fatigue equipment. The fracture surface of the failure specimen was quantitatively analyzed by scanning electron microscope (SEM).

The results show that the competition of surface and interior crack initiation modes leads to a duplex S–N curve. Both manufacturing defects (such as the lack of fusion) and inclusions can act as initially fatal fatigue microcracks, and the fatigue sensitivity level decreases with the location, size and type of the maximum defects.

The research results play a certain role in understanding the ultra-high cycle fatigue behavior of additive manufacturing aluminum alloys. It can provide reference for improving the process parameters of SLM technology.

This paper aims to identify the primary motivations for clothing donations to the immediate social environment. Furthermore, a model that describes the relationship between these motivations, donation tendency and meaning in life is developed and tested.

A mixed method is applied. In the first study, interviews were conducted with 11 people determined with maximum diversity. With the factors that evolved in the first study, a survey method was applied in the second study, and 346 data were collected by convenience sampling.

Individual (independent and interdependent self-construals) and religious motivations for donating clothes to the immediate social surroundings emerge from the interview results. The second study focuses on the relationship between the concept of meaning in life and donation and the possible drivers of donation identified in the first study. A positive relationship was hypothesised between independent self-construal/ intrinsic religiosity/donation tendency and life meaning, as well as between interdependent self-construal and donation tendency. The research results validated all of the hypotheses. The relationship between independent self-construal/intrinsic religiosity and donating behaviour was statistically insignificant.

The current study's findings contain three features that support and enrich previous literature. The first thing is to identify the motivations for the donation tendency. The second issue is considering the meaning of life in terms of its motivations. The final point is to think about donating from a mixed-method perspective. This perspective, in particular, has the potential to provide a comprehensive understanding of the phenomena under discussion.

This study aims to identify the intellectual structure of expanded audit reporting (EAR), offers a quantitative summation of prominent themes, contributors and knowledge gaps and provides suggestions for further research.

This research uses various bibliometric techniques, including co-word and co-citation analysis for EAR science mapping, based on 123 papers from Scopus Database between 1991 and 2022.

The results show EAR research is focused on Audit Quality; Auditor Liability and Litigation; Communicative Value and Readability; Audit Fees; and Disclosure. Regarding EAR research, Brasel et al. (2016), article is the most cited paper, Bédard J. is the most cited author, Laval University is the most influential university, The Accounting Review is the most cited journal and USA is the leading country. Furthermore, the results show that in common law countries, in which shareholder rights and litigation risk is high, topics such as disclosure quality and audit litigation have been addressed more; and in civil legal system countries, which usually favor stakeholders’ rights, topics of gender diversity or corporate governance have been more studied.

This research has practical implications for standard setters and regulators, who can identify important, overlooked and emerging issues and consider them in future policies and standards.

This paper contributes to the literature by providing a more objective and comprehensive status of the accounting research on EAR, identifying the gaps in the literature and proposing a direction for future research to continue the discussion on the value-relevance of EAR to achieve more transparency and less audit expectation gap.