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This research focuses on the development and characterization of oil-wetted spun-bonded polypropylene (PP) non-woven filters for improved air intake systems in automobiles. The study aims to enhance engine performance, durability, fuel economy and emission reduction by addressing key aspects such as contaminants filtration efficiency, loading capacity, pressure drop, temperature performance and longevity.

The research methodology involves the utilization of textile fabrics, particularly oil-wetted spun-bonded PP non-woven filters, renowned for their effective particle collection capability from intake air. Experiments were conducted using a Box–Behnken design with three variables – oil concentration, areal density and dust quantity – each at three different levels to establish correlations with the filter’s dust holding capacity (DHC) and pressure drop.

The findings indicate that immersing particles in oil-coated medium significantly enhances the filter’s DHC. Notably, castor oil as a coating demonstrates remarkable results, with a 97.53% increase in DHC and a high particulate matter filtration efficiency of 94.12%.

This study contributes to the originality of research by emphasizing the importance of oil density in determining the filter’s DHC and filtration efficiency. Furthermore, it highlights the superiority of castor oil over coconut oil-coated filter media, advancing air intake and/or filter systems for automotive engines.

This study aims to investigate the factors influencing the reduction in strength of sewing threads after stitching (after-stitch strength reduction) in different fabric assemblies, including nonwoven fabrics. This research expands upon previous studies, which primarily focused on woven fabrics.

A full-factorial experimental design was employed, considering three factors: fabric assembly type (woven, nonwoven, composite), yarn type (spun polyester, core-spun polyester) and thread count (30 Tex, 60 Tex). Also, the stitching parameters stitch density (3 spc, 5 spc) and needle count (75 Nm, 100 Nm) were considered. The predictive regression model was also developed with a second-degree order. Tensile testing was conducted on unravelled threads before and after stitching to assess strength reduction.

Fabric assembly type significantly impacted after-stitch strength reduction, with the composite assembly exhibiting the highest reduction. Yarn type played a crucial role in the composite assembly; core-spun yarn experienced higher strength reduction compared to spun polyester yarn. Thread count consistently affected strength reduction across all fabric assemblies, with finer threads experiencing higher reductions. Stitch density generally had a positive correlation with strength reduction for woven and nonwoven assemblies, but no significant difference was observed in the composite assembly. Needle count did not significantly impact strength reduction for any fabric assembly.

The findings can guide the selection of appropriate sewing threads, yarn types and sewing parameters for different fabric assemblies, including nonwoven fabrics, to optimize seam performance and garment durability.

This study contributes to the understanding of how fabric structure, yarn characteristics and sewing parameters interact to influence sewing thread strength reduction in diverse fabric assemblies, including nonwoven fabrics, which were not previously considered in similar studies. This broader investigation provides valuable insights applicable to a wider range of sewing applications.

The paper aims to investigate the dynamic measurement of the water vapour resistance. The water vapour diffusion kinetics depends on the fibre’s material. So, water vapour resistance measurement times till the equilibrium steady state can vary in the case of natural fibres compared to synthetic fibres. Devices for determining water vapour resistance according to the ISO 11092 standard allow static values to be measured.

In this study to investigate the dynamic of the water vapour resistance, a new parameter named “holding period” was introduced and defined as the time from sample placement on the measuring head until the measuring process begins. The holding period was varied as 0, 30, 60, 90, 120, 180, 240 and 300 s. Wool and cotton knitted fabrics were tested as natural fibres and compared to 100% polyester and 90% polyester/10% elastane as synthetic fibres. Measurements were conducted under both air velocities of 1 and 2 m/s. The experimental test data were statistically analysed based on ANOVA and four-in-one residual plots.

Statistical analysis of experimental tests shows that the holding period affects water vapour resistance in both air velocities of 1 and 2 m/s and on the measured values in the case of hydrophilic fibres.

The study of the dynamic relative water vapour permeability of natural and synthetic is an important area of interest for future research.

It is recommended to hold the samples on the top of the head measurement before starting the test.

Following the ISO 11092 standard, the static values of the water vapour resistance were measured without considering the dynamic behaviour of the water vapour diffusion through the textile fabrics. This paper fulfils an experimental dynamic measurement of the water vapour resistance.

This paper examines whether there is a presence of behavioral consistency in CEOs' earnings management decisions. Based on insights from the career imprint theory, we propose that firms are more likely to engage in earnings management when their newly appointed CEOs come from firms that were also involved in such practices. Empirical support was found by analyzing a dataset that tracks 855 CEO transitions. Additionally, we find that the strength of this effect is influenced by factors such as the age of the CEO when they joined their previous firm, the length of their tenure at the previous firm, the size of the former firm, and the strength of corporate governance in their current firm. Furthermore, additional tests support the idea of “moral cleansing” behavior in CEOs, but not the “slippery slope” mechanism.

Demographic characteristics such as race and ethnicity have long been shown to affect individuals' decision-making and can be associated with various behavioral outcomes. In this paper, we examine the association between the ethnicity of a chief financial officer (CFO) and financial reporting conservatism in a large sample of US public firms. We find that firms headed by CFOs of nonwhite ethnicities exhibit less conservative financial reporting than firms headed by white CFOs; however, this effect is attenuated for firms facing greater external scrutiny. Moreover, nonwhite CFOs in our sample recognize a higher level of discretionary accruals than white CFOs. Our study contributes to the literature on financial reporting and answers the call for more studies on top manager ethnicity effects. More importantly, our findings hold implications for both regulators and investors, given the prevalence and significance of diversity initiatives in today's globalized business environment.

This paper aims to examine the consequences of board diversity (BD) in Kuwait. In particular, it examines the impact of BD (gender, age and nationality) on earnings management (EM).

The research uses data from 103 non-financial Kuwaiti-listed companies from 2010 to 2017. The data is collected from the companies’ data from secondary sources such as their annual reports. The data analysis methods are correlation, multi-regression and robust regression. EM is measured using the modified Jones model (1995) and Kothari et al. (2005).

The findings show a negative association between gender diversity (GD) and EM. It also found a positive relationship between age diversity (AD) and EM and no relationship between national diversity (ND) and EM.

This study’s results have significant implications for investors. The practical empirical findings indicate that GD on the board did not impact on EM. Also, it is more important to have senior directors on the board than AD to reduce EM. There is no need to employ any foreigners because they do not affect EM.

It contributes to the growing body of literature on BD by investigating its effect on EM. Furthermore, building on the broader literature on gender, age and ND by highlighting the critical role that women, young people and foreign directors play in improving boards' monitoring role on EM. More specifically, it contributes to existing knowledge, provides a theoretical contribution and makes a methodological contribution.

This study aims to investigate the motivations behind the issuance of financial instruments with characteristics of equity (FICE), economic consequences associated with their issuance and accounting classifications based on a value-relevance approach.

Using a sample of 169 financial and nonfinancial firms from 10 jurisdictions that adopted International Financial Reporting Standards, the authors use a difference-in-differences econometric approach.

The findings reveal that FICE issuers are more leveraged companies with higher costs of equity and, in some cases, lower effective tax rates. This evidence corroborates the hypothesis that issuers of FICEs seek to increase their book values of equity (accounting treatment as equity) and, simultaneously, generate deductible expenses for tax purposes (tax treatment as liability).

This finding suggests that market participants do not treat these instruments as regular equity but rather as quasi-equity. The findings suggest that a binary classification of FICE as debt or equity may not be the accounting treatment that best represents the underlying economic substance of these contracts. Furthermore, this study reinforces the IASB indication regarding to increase the FICE disclosure to allow stakeholders to better understand the economic essence of these bonds.

This study assesses the economic outcomes and market evaluation of a specific type of FICE that has not been previously studied, which is similar to the examples provided by the IASB in their materials on the subject.

The purpose of this study was to examine the moderating role of institutional ownership on the relationship between board gender diversity and earnings management (EM) among listed firms in East African Community (EAC) partner states.

The study used a sample of 71 firms listed in the EAC partner states over 2011–2020. Data were handpicked from the individual firm's audited annual financial reports. Based on the results of the Hausman test, the study used the results of the fixed-effect regression model to test the hypotheses. To test the robustness of the results, the study employed an alternative measure of EM and two additional econometric techniques, including the pooled ordinary least squares (OLS) and the system generalized method of moments (GMM).

The empirical findings revealed that female directors improve the board's effectiveness in monitoring managerial roles. Specifically, the results showed a significantly negative relationship between the proportion of women in the corporate board and EM (as measured by discretionary accruals (DAs)). The findings further revealed an inverse relationship between the proportion of institutional ownership and EM. Finally, the results further demonstrated that institutional ownership enhances the role of board gender diversity in mitigating EM among listed firms in the EAC.

The findings of this study may be useful to managers, investors and regulators in assessing the role of institutional ownership and women's participation on corporate boards as a strategy for alleviating unethical manipulation of earnings.

The findings of this study contribute to the growing concern on gender inequality, especially the marginalization of women from the paid labor force and decision-making. The findings highlight the importance of having more women in the corporate board since this may help in mitigating corporate fraud. Similarly, the findings highlight the importance of institutional ownership as a corporate governance (CG) tool.

Previous studies have reported mixed empirical results on whether board gender diversity mitigates EM. To the best of the author's knowledge, this is the first paper to fill the existing gap by exploring whether institutional ownership moderates the relationship between board gender diversity and EM among listed firms in the EAC.

Corruption and earnings management remain a serious concern across the globe. In addition, corporate disclosure of anti-corruption practices is still in its infancy in developing and emerging countries. Therefore, the purpose of this study is to examine the effect of anti-corruption disclosure (ACD) on earnings management (EM) among listed firms in the East Africa Community (EAC) partners states.

The study used an ACD check list developed from recent studies and the Global Reporting Initiative (GRI-205) standard on anticorruption reporting. The sample comprised 58 firms listed across EAC partner states stock/securities exchanges over the period between 2013 and 2022. The hypothesis was tested using the ordinary least squares (OLS) method.

This study found low level of ACD among the selected firms. The regression results revealed a negative relationship between ACD and EM. The results are robust to alternative panel data estimation methods and a proxy measure of EM.

To the best of the author’s knowledge, this is the first paper that empirically examines the effect of ACD on EM in the EAC, thus making a contribution to the existing literature.

This chapter analyses the situation of gender research and education in tourism. It describes gender inequity as a wicked problem resulting from a deep embeddedness of gender stereotypes in social norms, values, and attitudes. Drawing on sociological theories, this chapter demonstrates that invisible power structures and interests of certain groups in society, in combination with prevailing gender-based stereotypes, result in vicious cycles of adapting behaviour to stereotypes and enforcing them by doing so. With its clear focus on appearance and easy-going lifestyle, the tourism industry still does not address gender issues, including sexual exploitation, appropriately. There is a need to systematically integrate gender-related topics into tourism studies and education curricula on a university level to create awareness among students and acknowledge how they can contribute to gender justice.