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The purpose of the quantitative correlational research study was to determine the relationship, if any, between the predictor variable, cosmeceutical business service quality, and the outcome variable, cosmeceutical client satisfaction, in the southeast region of the United States of America. Cosmeceuticals were cosmetics and medications administered by estheticians.

Literature on business service quality and client satisfaction theories was synthesized after extensive review. Quantitative research data were collected and statistically analyzed on the following subscales of consumer satisfaction: general satisfaction, technical quality, interpersonal manner, communication, financial aspects, time spent with professionals and accessibility/convenience. The hypotheses addressed the research question (RQ) of whether cosmeceutical business service quality affects client satisfaction. The Cosmeceutical Client Satisfaction Questionnaire 18 (CCSQ-18), a web-based research instrument, had strong reliability with a Cronbach’s alpha of 0.84. The target population (N = 50) included randomly selected female cosmeceutical consumers in the southeast region of the United States of America. The researcher did not digress from the detailed research protocol, instrumentation, data collection or data analyses. Through the Likelihood Ratio (LR) chi-squared statistic (18) = 65.35 and its associated probability, Prob > chi-squared = 0.000, the researcher determined the predictor variable cohesively has a statistically significant effect on the outcome variable.

Research results concluded that a significant relationship exists between cosmeceutical business service quality and cosmeceutical client satisfaction in the southeast region of the United States of America.

The findings detailed in the results complimented the argument that, generally, business service quality is important to consider, because good business is based on client satisfaction.

Like a well-designed procurement strategy, a well-designed rolling stock strategy promotes the development of a railroad company and contributes to its competitive advantage. Effective implementation of the rolling stock strategy enhances the likelihood of enjoying the benefits of the strategy’s design. A successful implementation relies on the strategy being known, understood, controlled and communicated to the entire organization.

The research consists of an extensive literature review as well as a series of workshops with rolling stock suppliers, railway authorities and representatives and rail users.

This paper presents a collection of solutions for passenger rail rolling stock procurement. The authors offer guidance to the strategic procurement of rolling stock in the European Union (EU) and propose key performance indicators to measure the effectiveness of a rolling stock strategy.

While this study presents a thorough evaluation of rolling stock procurement practices, it is limited by its geographic isolation. Future studies should compare the procurement practices discussed here to others in the EU, as well as in North America, South America and Asia. Additionally, this study focused on the passenger rail segment. Passenger transport is an important function of the rail network in the EU, but future research should expand the assessment of rolling stock procurement strategies to freight rail as well.

Overall, this work provides visibility into common rolling stock procurement practices in complex EU railway markets. This work expands the literature through a review of these practices and through enabling research into best practices or a commonly accepted procurement model.

The aim of the study is to highlight the perspectives of accounting professionals in Romania on adopting a single set of financial reporting standards for small and medium-sized entities (SMEs).

The study included a combination of qualitative and quantitative methodologies. A qualitative approach was employed to examine the perspectives of accounting professionals on their inclination toward international standards for SMEs or national regulations. The quantitative approach involved doing content analysis on interviews to provide empirical support for the implementation of these standards in a national context.

Romanian accounting professionals want an improvement in financial reporting, but not necessarily through the use of an international standard. And although the level of convergence between the International Financial Reporting Standard (IFRS) for SMEs and national regulations is medium, it is not desirable to apply an international financial reporting standard for SMEs.

This study stands out as one of the few papers that delve into the perspectives of accounting professionals about adopting IFRS for SMEs in a specific country, offering a unique and engaging perspective.

The purpose of this study is to highlight a paradox between inclusion/exclusion at the level of the organisation and classroom practices, as well as between general and disability/special educational needs (SEN)-specific approaches to diversity in the classroom. The authors recommend better alignment between school policies and teaching practices to offer all students an equal chance to benefit from inclusive pedagogies.

This study analyses a school that has gained public reputation as an innovative, inclusive school in Austria. Applying a case study with an ethnographic methodological approach, the authors explore what strategies are implemented to become more inclusive at the level of school organisation and classroom practices? What are the pedagogical beliefs and actions relating to diversity that drive inclusive efforts? How is this school's general approach to diversity enacted with students with SEN?

The findings show that context-specific circumstances shape inclusive school development, which comes with a set of affordances and challenges. The authors argue that in this case, striving for inclusion indicated two ways of “doing difference differently”. First, the school has built on many cornerstones of inclusion when relating and responding to student diversity, that was remarkably different than in other mainstream schools in Austria. On the contrary, while creating new educational and pedagogical norms, it also recycled conventional segregating tendencies, and as such, reproduced hierarchised difference, but in other ways than schools typically do in mainstream schooling.

This school and its pedagogical mission have never been analysed through the rich data that two researchers were able to gather and work through.