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Magnetic polarizability tensors (MPTs) provide an economical characterisation of conducting magnetic metallic objects and their spectral signature can aid in the solution of metal detection inverse problems, such as scrap metal sorting, searching for unexploded ordnance in areas of former conflict and security screening at event venues and transport hubs. In this work, the authors aim to discuss methods for efficiently building large dictionaries for classification approaches.

Previous work has established explicit formulae for MPT coefficients, underpinned by a rigorous mathematical theory. To assist with the efficient computation of MPTs at differing parameters and objects of interest, this work applies new observations about the way the MPT coefficients can be computed. Furthermore, the authors discuss discretisation strategies for hp-finite elements on meshes of unstructured tetrahedra combined with prismatic boundary layer elements for resolving thin skin depths and using an adaptive proper orthogonal decomposition (POD) reduced-order modelling methodology to accelerate computations for varying parameters.

The success of the proposed methodologies is demonstrated using a series of examples. A significant reduction in computational effort is observed across all examples. The authors identify and recommend a simple discretisation strategy and improved accuracy is obtained using adaptive POD.

The authors present novel computations, timings and error certificates of MPT characterisations of realistic objects made of magnetic materials. A novel postprocessing implementation is introduced and an adaptive POD algorithm is demonstrated.

This study examines whether US effective tax rates on foreign income of US multinationals (MNCs) vary according to the favorability of US macroeconomic conditions relative to those of non-US countries. We use the pre-Tax Cuts and Jobs Act of 2017 regime as our setting and present evidence that US effective tax rates on foreign earnings are higher (lower) in periods when macroeconomic conditions in the US are favorable (unfavorable) relative to those elsewhere in the world. These results imply that firms seek to maximize after-tax returns when making asset allocation decisions, even when faced with US repatriation tax costs. We provide further evidence indicating that our primary results vary predictably according to certain firm characteristics, namely the ability to acquire funds for investment through less expensive means than repatriation of foreign profits, high intangible asset intensity, and tax aggressiveness. Finally, we show that economic uncertainty in the US counters the positive effects of favorable US macroeconomic conditions on US effective tax rates on foreign earnings. Our findings have implications for the policy debate around the US taxation of foreign earnings and provide a (partial) explanation for the observed lower-than-expected levels of repatriation activity following the implementation of the Tax Cuts and Jobs Act of 2017.

This study examined the factors militating against walking as a form of active mobility in Akure, Nigeria. For questionnaire administration, from the 548,315 population of Akure, two hundred and seventy-four (274) household heads representing 0.05% of the entire population of Akure were sampled with the aid of a structured and self-administered questionnaire using a systematic sampling technique. The elicited data were analysed using descriptive and inferential statistics. From the analysis, the major impediments to walking were the socio-cultural belief that anybody walking was poor, followed by accessibility to motorised transport, and inadequate pedestrian facilities. These situations have significantly deterred people from seeing walking as an active form of mobility in the study area. Thus, the study recommends a strong sensitisation and awareness programme to robustly enlighten people on the need to embrace walking as a form of urban mobility. Also, the government should adequately and sustainably invest more in pedestrian facilities that will promote the culture of walking among people and/or road users in Akure, Nigeria. More importantly, for inclusiveness in urban planning, road infrastructure should be designed alongside other road elements to ensure seamless negotiations between pedestrians and vehicles without any form of conflict.

This chapter examines the connections between race and class divisions and examines how they shape racial inequities in the distribution of resources, power and privilege. Throughout history, racial identity has been a key factor in determining a person's position in modern capitalist societies. As such, issues of race and class have preoccupied sociologists and other scholars with diverse ideological orientations. This is highlighted in debates around the nexus of race and class in the production of racial structures, laws and institutions that legitimate and perpetuate the normalisation and centrality of whiteness. This chapter summarises some of the historical and ongoing debates, providing a synthesis of how race and class divisions continue to shape contemporary intergroup relations and social policy. It delves into racial capitalism and how race intersects with other social identities to determine socio-economic hierarchy in many western countries.

This chapter explains the phenomenon of artificial intelligence (AI) powered by big data in technology and its contribution in knowledge-based marketing in B2B and its impact on rational decision-making in B2B marketing that affects business performance. This chapter is literature review prepared by compiling and reviewing previous literature, studies, articles, books and other sources related to the contribution of big data-enabled AI to B2B marketing. According to the information analysed, the findings show that big data supported by AI plays a significant role in creating user knowledge, external knowledge and customer knowledge, all of which are factors that significantly influence the ability of business-to-business marketers to make rational decisions that affect the performance of their companies. This chapter explains to them the phenomena of AI powered by big data and its effect on B2B marketing rational decision that will enhance company performance and its contribution on knowledge-based marketing in B2B. This chapter contributes to understanding main functions and interactions of AI system powered by big data and how such a system helps in B2B marketing by generating knowledge about customers, users and markets.

A charity’s core purpose is legally mandated and delivery thereof is not a corporate social responsibility (CSR) activity which, by definition, is voluntary in nature. Any CSR activity not required by law should be “incidental” and be an outcome of a core purpose/object and not a focus of activity. The purpose of this study, therefore, is to address the lack of research into voluntary CSR activities conducted by charities so that charities might have a clearer operating platform and do not involuntarily contravene legislation.

This was an exploratory investigation using purposive sampling of senior leaders in UK charities. This study uses a case study approach to identify pragmatic areas of concern and also identify practical actions.

The conventional hierarchical ordering of Carroll’s CSR pyramid (1991) for profit-focussed organisations were found to be inconsistent with those for charitable organisations which were: ethical, legal, economic and philanthropic/voluntary/incidental.

This was an exploratory study and would benefit from further investigation.

Corporate social responsibility actions undertaken by charities need to be carefully evaluated to ensure that they comply with the core charitable purpose or are incidental.

Many employees in charities are motivated by social justice; however, they need to be cautious that they do not exceed the core purpose of the charity.

To the best of the authors’ knowledge, no research was identified which has addressed the fundamental issue of charities’ core purposes and the extent to which charities might legally undertake CSR activities.