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The purpose of the study is to investigate and analyze the dynamics of the government-enterprise grain joint storage mechanism, particularly, focusing on profit-driven speculative behaviors exhibited by enterprises within this context. The study aims to understand the various factors influencing the behavior of stakeholders involved in grain storage, including government storage departments, agent storage enterprises and quality inspection agencies.

The study employs a tripartite evolutionary game model to investigate profit-driven behaviors in government-enterprise grain joint storage. It analyzes strategies of government departments, storage enterprises and quality inspection agencies, considering factors like supervision costs and speculative risks. Simulation analysis examines tripartite payoffs, initial probabilities and the impact of digital governance levels to enhance emergency grain storage effectiveness.

The study finds that leveraging digital governance tools in government-enterprise grain joint storage mechanisms can mitigate risks, enhance efficiency and ensure the security of grain storage. It highlights the significant impact of supervision costs, speculative risks and digital supervision levels on stakeholder strategies, offering guidance to improve the effectiveness of emergency grain storage systems.

The originality of this study lies in its integration of digital governance tools into the analysis of the government-enterprise grain joint storage mechanism, addressing profit-driven speculative behaviors. Through a tripartite evolutionary game model, it explores stakeholder strategies, emphasizing the impact of digital supervision levels on outcomes and offering insights crucial for enhancing emergency grain storage effectiveness.

Loss of control and air crashes are frequently caused by aircraft faults. Therefore, a practical control strategy can prevent aircrafts from losing control without control laws reconstruction. The purpose of this paper is to propose a sideslip trim fault-tolerant control strategy for wing damage and aileron stuck.

The six degree of freedom model of the damaged aircraft is constructed by using the non-center-of-mass approach on the basis of aerodynamic database, which is calculated in XFlow. This paper adopts the sideslip command for trim, combining with the adaptive nonlinear dynamic inversion control to achieve fault-tolerant control.

This strategy can effectively improve the control margin of the remaining control surface and guarantee maneuverability of the aircraft after serious faults.

The original and wing-damaged aircraft models are reconstructed in CATIA, and the aerodynamic data is calculated in XFlow. Sideslip angle is adopted to compensate additional roll moment caused by wing damage or aileron stuck. Adaptive nonlinear dynamic inversion control, combined with sideslip trim, is applied to achieve fault-tolerant control.

This paper aims to present a topology optimization (TopO) method for designing heat exchangers (HEx) with two working fluids to be kept apart. The introduction of cut–cells gives rise to the cut-cell TopO method, which computes the optimal distribution of an artificial impermeability field and successfully overcomes the weaknesses of the standard density-based TopO (denTopO) by computing the fluid–solid interface (FSI) at each cycle. This allows to accurately solve the flow and conjugate heat transfer (CHT) problem by imposing exact boundary conditions on the computed FSI and results to correct performances computed without the need to re-evaluate the optimized solutions on a body-fitted grid.

The elements of an artificial impermeability distribution field defined on a background grid act as the design variables and allow topological changes to take place. Post-processing them yields two fields indicating the location of the two flow streams inside the HEx. At each TopO cycle, the FSIs computed based on these two fields are used as the cutting surfaces of the cut-cell grid. On the so-computed grid, the incompressible Navier–Stokes equations, coupled with the Spalart–Allmaras turbulence model, and the temperature equation are solved. The derivatives of the objective and constraint functions with respect to the design variables of TopO are computed by the continuous adjoint method, using consistent discretization schemes devised thanks to the “Think Discrete – Do Continuous” (TDDC) adjoint methodology.

The effectiveness of the cut-cell–based TopO method for designing HEx is demonstrated in 2D parallel/counter flow and 3D counter flow HEx operating under both laminar and turbulent flow conditions. Compared to the standard denTopO, its ability to compute FSIs along which accurate boundary conditions are imposed, increases the accuracy of the flow solver, which usually leads to optimal, rather than sub-optimal, solutions that truly satisfy the imposed constraints.

This work proposes a new/complete methodology for the TopO of two-fluid systems including CHT that relies on the cut-cell method. This successfully combines aspects from both TopO and Shape Optimization (ShpO) in a single framework thus overcoming the well-known downsides of standard denTopO regarding its accuracy or the need for a follow-up ShpO after TopO. Instead of adding the well-known Brinkman penalization terms into the flow equations, it computes the FSIs at each optimization cycle allowing the solution of the CHT problem on a cut-cell grid.

Higher education institutions discretionally participate in THE training of citizens for a sustainable world. Empirical evidence argues the synergetic effect of high-performance human resource practices (H-PHRPs) on its outcomes. Scholars have, however, questioned the appropriateness and applicability of H-PHRPs in developing economies, one of the eye-catching debates being the implicit universality of H-PHRPs. Literature has also banded the H-PHRPS and established the antecedent role of H-PHRPS on its outcomes. This study aims to examine the relative importance of H-PHRPs on discretionary work behavior (DWB) using a sample from public university employees to confirm the external validity of H-PHRPS constructs by replicating the findings in an Eastern setting and, more so, a developing nation like Uganda.

In the study, the authors used relative analysis to determine the role of H-PHRPs in enhancing DWB. The authors examined performance-based compensation, employee training and development, employee empowerment, competence-based performance appraisal and merit-based promotion as the H-PHRPs. The authors selected a sample of employees from Ugandan Universities used an explanatory study design to test the antecedent role of H-PHRPs on DWB.

The research results show that individual H-PHRPs significantly affect DWB. As regards the relative importance of H-PHRPs on DWB, the findings further reveal that H-PHRPs predicts DWB over and above its individual components.

The authors gathered the data from public universities; therefore, when applied to a scenario of private universities, the conclusions might not hold up. Therefore, to confirm the results of the current study, future research can take private universities into account. Although, the study was cross-sectional, high performance human resource strategies in an organization may evolve over time. This work paves the way for future longitudinal studies in the same field of study.

This research presents an understanding justification for human resources management strategies. Organizations’ managers should improve the morale of their employees through various management practices by strategically devising human resource practices geared toward enhancing employee DWB. Organizational managers ought to prioritize the high-performance practices in order of relative importance in enhancing employee DWB. By prioritizing human resource practices, like training and pay for performance, universities are able to proportionately direct distinctive focus on human resource practices that enhance employee behaviors.

The findings of the research have both empirical and theoretical significance. This is an innovative study that aims to determine the relative relevance of H-PHRPs on DWB by using a sample taken from Ugandan public universities which is a developing nation. From a theoretical standpoint, the study enhances the practicability of the social exchange theory by establishing that employees exhibit DWB to reciprocate the organization for the H-PHRPs provided by the organization.

This study aims to propose a new conforming tax measure based on the work of Badertscher et al. (2019).

This study divides total tax avoidance/management (TM) into nonconforming and conforming portions through a regression. The residual of the regression is treated as the conforming tax measure. In addition, the new conforming tax measure is validated via three approaches. Then, this study examines the moderating effect of nonconforming earnings management (EM) on the relationship between conforming TM and firm performance.

The empirical results show that the model has stronger explanatory power than the model proposed by Badertscher et al. (2019). Additionally, the validation results show that the mean value of the conforming tax measure is lower in quasi-private corporations (financially constrained companies) than in matched public corporations (nonfinancially constrained companies), and firms under high market capital pressure are less motivated to engage in conforming tax practices. Furthermore, nonconforming EM positively moderates the conforming tax–ROA association, implying that nonconforming EM can reduce financial reporting costs resulting from conforming tax practices.

This study contributes to conforming tax research in the following ways. First, this study proposes a new conforming tax measure by substituting the cash book tax difference (BTD) for the BTD in the model of Badertscher et al. (2019) (“BKRW”). Second, this study demonstrates theoretically why the cash BTD should outperform the BTD in computing the BKRW conforming tax measure and confirm this empirically. Third, this study presents a three-way conceptual schema that divides corporations into two groups along each of three tax-relevant dimensions. The group of firms that use both conforming and nonconforming tax strategies have different characteristics compared to the other group. This study also validates the conforming tax measure across the two-group dichotomies.

This paper explores the intersection of Management Buyouts (MBOs), Management Buy-ins (MBIs), and Open Innovation (OI). While MBOs have been associated with innovation in numerous studies, MBIs and their role in fostering OI remain underexplored, especially in the context of small and medium-sized enterprises (SMEs).

A Bibliometric-Systematic Literature Review (B-SLR) was conducted, analyzing 89 peer-reviewed articles from Scopus and Web of Science (1989–2022). Keyword co-occurrence analysis identified thematic clusters, including governance reforms, leadership entrepreneurship, and strategic partnerships, as critical enablers of OI in MBOs and MBIs.

The study highlights research directions, such as OI mechanisms, cross-industry comparisons, and performance evaluation frameworks. It underscores the differences in innovation outputs and organizational resilience between MBOs and MBIs, suggesting tailored strategies to optimize OI adoption.

The study is limited to literature from Scopus and Web of Science and focuses on conceptual frameworks rather than empirical testing. Future research should explore sector-specific dynamics and long-term innovation outcomes.

MBO/MBI managers can leverage the insights to foster OI, address innovation barriers, and build resilient businesses by adopting strategic partnerships and effective governance structures.

The research highlights the potential of MBOs/MBIs to drive innovation and economic growth in SMEs, particularly in industries requiring collaborative innovation strategies.

This study fills a significant gap by connecting MBIs to OI, offering a conceptual framework and a research agenda that align buyout strategies with sustainable innovation practices.

The purpose of this study is to investigate the impact of swirling jet flow on the cooling performance of a heated rectangular prism placed within a channel. The primary aim is to explore the influence of varying aspect ratios (AR) of the prism and different fluid Reynolds numbers (Re) on the cooling efficiency.

The numerical analysis is performed using a finite volume-based solver, which incorporates the large eddy simulations (LES) turbulence model. The setup consists of twin 45° swirling jets directed at isothermally heated bodies, with water used as the cooling medium. The rectangular prism is oriented perpendicularly to the channel flow direction, positioned one unit distance from the inlet. This study examines three distinct aspect ratios (AR = 0.5, 1 and 1.5) and a range of Reynolds numbers (6000 = Re = 20000).

The results indicate that cooling efficiency improves as the aspect ratio decreases and the Reynolds number increases. Higher Reynolds numbers enhance jet impingement and turbulent mixing, which are crucial for efficient heat transfer. Conversely, lower Reynolds numbers lead to diminished impingement and reduced cooling efficiency. Increasing the Reynolds number from 6000 to 20000 elevates the average Nusselt number by 35% (for AR = 0.5) and up to 45% (for AR = 1.5). It was observed that lower aspect ratios produce superior cooling effects due to intensified localized jet interactions.

This research significantly contributes to the fields of fluid dynamics and thermal engineering by elucidating the influence of swirling jet flows on the cooling of heated surfaces. The findings offer valuable insights for optimizing the design and performance of cooling systems across various industrial applications.

Although various stakeholder groups frequently advocate and call for greater heterogeneity among directors and managers, it remains unknown whether team heterogeneity can be beneficial for audit committee to exercise the auditor selection functions. This study aims to address this question.

Drawing on a sample of domestically listed nonfinancial A-share firms in China from 2008 to 2022, the authors empirically examine whether and how firm’s audit committee heterogeneity associates with the selection of auditors.

Firms with higher levels of audit committee heterogeneity are more likely to be associated with lower-quality auditors. Further examination reveals the mediating role of risk-taking: higher levels of heterogeneity are associated with higher levels of risk-taking, influencing firms to employ lower-quality auditors. Moreover, the authors document that increased audit committee heterogeneity is associated with more audit committee meetings and lower audit efficiency, and that hiring lower-quality auditors can influence the market value of firms with high audit committee heterogeneity.

To the best of the authors’ knowledge, this study is the first to examine whether and how audit committee erogeneity associates with the selection of auditors. Moreover, because China is a high-power distance, collectivism-oriented, more relations-based (i.e. guanxi-based) than rules-based society, it is critical to examine the influence of team heterogeneity based on the unique cultural context and transitional nature of China’s business environment.

Mega construction projects (MCPs), characterized by their vast scale, numerous stakeholders and complex management, often face significant uncertainties and challenges. While existing research has explored the complexity of MCPs, it predominantly focuses on qualitative analysis and lacks systematic quantitative measurement methods. Therefore, this study aims to construct a complexity measurement model for MCPs using fuzzy comprehensive evaluation and grey relational analysis.

This study first constructs a complexity measurement framework through a systematic literature review, covering six dimensions of technical complexity, organizational complexity, goal complexity, environmental complexity, cultural complexity and information complexity and comprising 30 influencing factors. Secondly, a fuzzy evaluation matrix for complexity is constructed using a generalized bell-shaped membership function to effectively handle the fuzziness and uncertainty in the assessment. Subsequently, grey relational analysis is used to calculate the relational degree of each complexity factor, identifying their weights in the overall complexity. Finally, the weighted comprehensive evaluation results of project complexity are derived by combining the fuzzy evaluation results with the grey relational degrees.

To validate the model’s effectiveness, the 2020 Xi’an Silk Road International Conference Center construction project is used as a case study. The results indicate that the overall complexity level of the project is moderate, with goal complexity being the highest, followed by organizational complexity, environmental complexity, technical complexity, cultural complexity and informational complexity. The empirical analysis demonstrates that the model can accurately reflect the variations across different dimensions of MCP complexity and can be effectively applied in real-world projects.

This study systematically integrates research on MCPs complexity, establishing a multidimensional complexity measurement framework that addresses the limitations of previous studies focusing on partial dimensions. Moreover, the proposed quantitative measurement model combines fuzzy comprehensive evaluation and grey relational analysis, enhancing the accuracy and objectivity of complexity measurement while minimizing subjective bias. Lastly, the model has broad applicability and can be used in MCPs across different countries and regions, providing a scientific and effective basis for identifying and managing MCP complexity.

Organizational performance (OP) is one of the most important constructs in management research and all functions are evaluated by their contribution toward OP. This paper evaluates the current state of the research on OP in strategic human resource management (SHRM) literature. The study intends to generate new ideas for ongoing research in the field, facilitate the strategic alignment of HR operations and provide practical guidance on adopting OP measurement metrics for evidence-based decision-making at both organizational and individual levels. Consequently, a dual-method systematic review methodology was employed to achieve the stated objectives. This research underpins its theoretical argument on a resource-based view.

This research paper follows a systematic review of 127 empirical studies conducted in the last three decades, in which, the selection of OP as a dependent variable is evaluated. This systematic review followed the integrated and systemic review of literature combining Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) and bibliometric analysis. The tools used for bibliometric analysis are Biblioshiny package from R software and VOSviewer software.

Out of selected 127 empirical studies, none of the studies provide a comprehensive measuring framework. As a result, the current literature review provides an expanded list of OP indicators and a measurement framework with 10 different performance perspectives based on Business Process Measurement literature.

Performance is a complex concept that requires understanding its relationships and the impact of context and measures. Objective measures alone may not capture this, so research is needed to determine the best combinations of subjective and objective measures. This systematic literature review identifies gaps in existing literature on performance measurement indicators in management and provides an exhaustive list of 161 indicators. These indicators can be used by practitioners and researchers to choose appropriate ones based on their needs. Future research should focus on case studies to validate results and enhance performance measurement systems in SHRM research.

The study emphasizes the importance of examining the multidimensionality of OP, which is linked to stakeholders affected by performance measures, the assessment environment, and the time frame when gauging performance.

This review analyzed the intellectual structure of SHRM and OP research field and identified various research fronts. This study added to the literature a measurement framework with 10 perspectives in which 161 performance indicators were categorized.