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Recently, a hugh trade deficit, hovering around $150 billion, has become an important public policy issue in the United States. In the current debate on this deficit, most attention has been on unfair trade practices. However, this is not the most important cause of the problem.

Some researchers regard discretionary accrual (DA) as one of the factors that drive corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based on agency theory and positive accounting theory, corporate managers can transform accounting information and manipulate firm earnings to reduce tax liability. There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of real earnings management (REM) on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning. Despite the widespread notion, as well as positive accounting theory, tax planning theory that financial attributes (profitability, leverage, liquidity and firm growth), REM and DA motivate tax planning, previous investigations have produced mixed results (Dwenger and Steiner, 2009; Wang and Chen, 2012; Chen and Zolotoy, 2014; Aghouei and Moradi, 2015; Pettersson and Wu, 2015; Ribeiro, 2015; Chen et al., 2016; Jamei and Khedri, 2016; Ogbeide, 2017; Yuniawati et al., 2017; Chen and Lin, 2017; Firmansyah and Febriyanto, 2018; Prastiwi, 2018; Rani et al., 2018; Kibiya and Aminu, 2019; Kałdoński and Jewartowski, 2019 and Siyanbonla, 2021). This study aims to use REM as a moderator to examine the relationship between financial attributes and tax planning whether it will strengthen or weaken the relationship.

The study examines the impact of financial attributes on the corporate tax planning of listed manufacturing firms in Nigeria. It also tests for the moderating effect of REM on the relationship between financial attributes and tax planning. Data for the study was sourced from the annual reports of sampled manufacturing firms. The study used the panel data methodology for analysis. The study used fixed effect estimation to interpret the parsimonious model and random effect was used to interpret the moderated model. The study documented that financial leverage has a positive significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other. The study recommends that firms should go for more debt to take advantage of the tax shield of interest on the debt. Also, firm management should use non-current debt to finance non-current assets and use current debt to finance current assets to avoid the risk of taking over or liquidation. The study also recommends that firm management should engage in intercompany and intracompany transactions by selling their goods to affiliates in countries with low prices and low tax rates. A firm should also overproduce goods to have high production costs and high closing inventory since real earning management significantly reduces tax liabilities by deferring income into a later year.

The study documented that financial leverage has a positive and significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative but significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive and significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other.

There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of REM on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning.

This paper probes into the relationship between Neighbourhood Parks and their efficiency as a potential stress reliever from the outdoor environment. It consists of the introduction to the relationship between stress and outdoor environment, background research on recent issues of Neighbourhood Park and it then continues with the context of perceiving Neighbourhood Park as a stress reliever. This paper looks into the previous studies that employed observations, survey, interviews and instruments as methods in proving Neighbourhood Parks as a potential stress reliever. Relevant findings were highlighted and recommendations for improving the design and planning were suggested to generate more quality living environment in the future.

This chapter develops an asymptotic theory for a general transformation model with a time trend, stationary regressors, and unit root nonstationary regressors. This model extends that of Han (1987) to incorporate time trend and nonstationary regressors. When the transformation is specified as an identity function, the model reduces to the conventional cointegrating regression, possibly with a time trend and other stationary regressors, which has been studied in Phillips and Durlauf (1986) and Park and Phillips (1988, 1989). The limiting distributions of the extremum estimator of the transformation parameter and the plug-in estimators of other model parameters are found to critically depend upon the transformation function and the order of the time trend. Simulations demonstrate that the estimators perform well in finite samples.

As large‐scale homogeneous networks suffer from high costs of communication, computation, and storage requirements, the heterogeneous sensor networks (HSN) are preferred because they provide better performance and security solutions for scalable applications in dynamic environments. Random key pre‐distribution schemes are vulnerable to collusion attacks. The purpose of this paper is to propose an efficient collusion resistant security mechanism for heterogeneous sensor networks.

The authors consider a heterogeneous sensor network (HSN) consists of a small number of powerful high‐end H‐sensors and a large number of ordinary low‐end L‐sensors. However, homogeneous sensor network (MSN) consists of only L‐sensors. Since the collusion attack on key pre‐distribution scheme mainly takes advantage of the globally applicable keys, which are selected from the same key pool, they update the key ring after initial deployment and generate new key rings by using one‐way hash function on nodes' IDs and initial key rings. Further, in the proposed scheme, every node is authenticated by the BS in order to join the network.

The analysis of the proposed scheme shows that even if a large number of nodes are compromised, an adversary can only exploit a small number of keys near the compromised nodes, while other keys in the network remain safe.

The proposed key management scheme described in the paper outperforms the previous random key pre‐distribution schemes by: considerably reducing the storage requirement, and providing more resiliency against node capture and collusion attacks.

Many companies worldwide are currently involved in open innovation processes (OIPs), through which they aim to collect innovative insights and ideas from the crowd. The phenomenon has grown – and is destined to continue to grow – massively. As a result, there is strong interest from scholars and practitioners in rebuilding the relevant processes and developing a set of best practices. What seems to be missing from this developing topic of research is a focus on its antecedents and consequences. Since the phenomenon is so new, a focus on its consequences seems untimely. A focus on its antecedents, on the other hand, seems both promising and intriguing.

The fact that more and more companies are involved in OIPs suggests that they have already developed an organizational open innovation (OI) culture. If an OI culture already exists, how widespread is it and to what extent is it shared among those involved in knowledge ecosystems? With this question in mind, it seems worthwhile to investigate whether OI is supported culturally at both social and individual levels.

Finally, this chapter summarizes the state of the art of OI culture at social, organizational and individual levels and considers how an OI culture developed at company level may serve to drive its development at the social and individual levels.

The contradiction between economic development and resource environment has become increasingly acute with the continuous societal and industrial development. The implementation of waste and renewable resource recycling can alleviate the conflict. The multi-project management theory was applied to the construction of an industrial park based on the characteristics of the circular economy theory. In this paper, the basic definition of circular economy and industrial parks was expounded, and the application of circular economy in the planning of parks was studied from five major aspects. From industrial selection, property function and volume allocation planning, industrial park planning and design were studied. Starting from the function structure of the park, the setting of the slag yard outside the park, the green land and the landscape, the road planning of the park, the planning of industrial parks of chemical recycling economy in Gansu was studied. Through empirical analysis, theoretical support and model reference were provided for the construction of circular economy in other industrial parks.

Australians were recently awarded the dubious honour of building the largest homes in the world. Our new homes are now seven percent larger than those in the United States and nearly three times larger than those in the United Kingdom. At the same time, the price of an average residential property is now five times what it was 20 years ago. Although incomes have risen over the same period, they have not kept pace with rising house prices. In terms of disposable income, the cost of housing has almost doubled. While traditional housing affordability is measured in terms of house prices and incomes, a broader and more encompassing perspective also indicates that we can no longer ‘afford’ to build houses as we have done in the past. The environmental impact of modern Australian housing is significant. Australians have resisted the need for increased urban density as their capital city populations grow and new houses have been built on the outskirts of the existing cities, encroaching on the greenwedge and agricultural lands, destroying and degrading existing fauna and flora. The houses built have increased carbon emissions because of their size, embodied energy and reliance on the motor car. This paper discusses the environmental ‘affordability’ of current Australian housing and argues that this must be considered alongside traditional affordability criteria so that a more holistic approach to the issues is adopted.

The strength and stiffness of steel deteriorate rapidly at elevated temperatures. Thus, the characteristics of steel structures exposed to fire have been concerned in recent years. Most studies on the fire response of steel structures were conducted at uniformly distributed temperatures. This study aims to evaluate the buckling capacity of steel H-beams subjected to different loading conditions under non-uniform heating.

A numerical investigation was conducted employing finite element analysis software, ABAQUS. A comparison between the numerical analysis results and the experimental data from previous studies was conducted to verify the beam model. Simply supported beams were loaded with several loading conditions including one end moment, end equal moments, uniformly distributed load and concentrated load at midspan. The effects of initial imperfections were considered. The buckling capacities of steel beams under fire using the existing fire design code and the previous study were also generated and compared.

The results showed that the length-to-height ratio and loading conditions have a great effect on the buckling resistance of steel beams under fire. The capacity of steel beams under non-uniform temperature distribution using the existing fire design code and the previous study can give unconservative values or too conservative values depending on loading conditions. The maximum differences of unconservative and conservative values are −44.5 and 129.2% for beams subjected to end equal moments and one end moment, respectively.

This study provides the buckling characteristics of steel beams under non-uniform temperature considering the influences of initial imperfections, length-to-height ratios, and loading conditions. This study will be beneficial for structural engineers in properly evaluating structures under non-uniform heating conditions.