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The purpose of this research is to investigate the importance and status of conditional accounting conservatism indicators and financial flexibility for the management of legal claims of the company during the outbreak of Corona.

The research method was implemented using statistical analysis in the SPSS environment. The participants of this research can be experts and specialists working in companies admitted to the stock exchange and expert professors in accounting fields; auditing; economy; financial engineering and financial management, categorized. The data related to the localization tool of research variables were collected by snowball sampling method in the summer of 2022.

One of the main results of the research is that based on the opinions and professional experience of experts and professionals working in companies admitted to the stock exchange and academic experts, within a range of seven, “The number of legal claims of the company with electronic businesses” under the title of the main indicator in the legal claims of the company in the outbreak of Corona from the importance dimension; “Exchange rate fluctuations in financial resilience” under the title of the main indicator in financial resilience in the Corona outbreak from the functional dimension; “The number of legal claims of the company with government institutions” under the title of the main indicator in the company’s legal claims in the Corona outbreak from the functional dimension; “The company’s conservatism score” under the title of the main indicator in the conditional conservatism of accounting in the Corona outbreak from the functional dimension; “oil price fluctuations in financial resilience” under the title of the main indicator in financial resilience in the Corona outbreak from the importance dimension; and “type of industry based on total assets” under the title of the main indicator in the conditional conservatism of accounting in the Corona outbreak was calculated from the importance dimension.

Although the previous literature has studied the direct correlation between accounting conservatism and financial flexibility, this work focuses on examining the direct association between accounting conservatism and financial flexibility in the post-Corona era and is carried out to resolve legal claims.

Mobile robots with independent wheel control face challenges in steering precision, motion stability and robustness across various wheel and steering system types. This paper aims to propose a coordinated torque distribution control approach that compensates for tracking deviations using the longitudinal moment generated by active steering.

Building upon a two-degree-of-freedom robot model, an adaptive robust controller is used to compute the total longitudinal moment, while the robot actuator is regulated based on the difference between autonomous steering and the longitudinal moment. An adaptive robust control scheme is developed to achieve accurate and stable generation of the desired total moment value. Furthermore, quadratic programming is used for torque allocation, optimizing maneuverability and tracking precision by considering the robot’s dynamic model, tire load rate and maximum motor torque output.

Comparative evaluations with autonomous steering Ackermann speed control and the average torque method validate the superior performance of the proposed control strategy, demonstrating improved tracking accuracy and robot stability under diverse driving conditions.

When designing adaptive algorithms, using models with higher degrees of freedom can enhance accuracy. Furthermore, incorporating additional objective functions in moment distribution can be explored to enhance adaptability, particularly in extreme environments.

By combining this method with the path-tracking algorithm, the robot’s structural path-tracking capabilities and ability to navigate a variety of difficult terrains can be optimized and improved.

The objective of this research is to examine the accelerated adoption mechanisms of emerging technologies in information systems. Its goal is to comprehend the drivers behind the prompt assimilation of technology trends such as TikTok, ChatGPT, mobile payment schemes, cryptocurrency and VR.

The study follows the systematic literature review methodology (using the PRISMA protocol to guide the selection of scholarly materials from Google Scholar, Scopus and Springer). Specifically, the research draws on identified literature on the adoption trajectories of technologies (ChatGPT, TikTok, cryptocurrency, mobile payment systems, and virtual reality) to systematically assess pertinent insights, and draws on theoretical lenses of Disruptive Innovation Theory to reach interpretations.

The study indicates that the prompt assimilation of technology is shaped by several variables such as user-centered design, network effects, content powered through algorithms, viral trends, ease-of-use and accessibility features, engagement levels and retention rates.

The selection of specific platforms may limit the generalizability of findings.

The emergence of new technologies is causing a shift in societal behaviors and norms, which has significant social implications. While platforms such as TikTok offer opportunities for community-building, there are concerns regarding digital divide and privacy issues that need to be addressed. So understanding the impact of these changes becomes vital for achieving fairness in access and making technology's potential transformation practicalized effectively.

This research enhances the current body of literature by presenting a thorough examination of the non-linear patterns involved in adopting advanced technologies. By combining knowledge from numerous fields, this study delivers an integrated comprehension regarding what factors prompt swift adoption.

This study aims to examine the transaction costs (TCs) involved in searching for a business case to adopt specific walling innovations by housing developers and the influence of these TCs on their adoption outcomes. This is against the backdrop that innovation adoption, like any new venture, is failure-prone but necessary for countries to reap the full benefits of technological innovation in residential developments, especially when these innovations are also green. Moreover, this issue is understudied.

The study uses a qualitative design and focuses on the early adopting developers in Ghana. The original theoretical framework integrates theories on entrepreneurial opportunity discovery and TC economics. The authors interviewed 12 developers and 13 industry stakeholders purposively identified. The authors analysed and triangulated the resulting transcripts using thematic analysis techniques.

The authors identified two types of early adopters who attempted eight types of walling innovations. Most efforts (71%) were partially successful or failed. The range of TCs identified differed by the adopter type, technology and knowledge coordination strategy. Although the common TCs that were consequential were associated with monitoring and supervision, construction, additional learning, acquiring specialised skills, design change and dispute resolutions, their influence on adoption outcomes is very nuanced.

To the best of the authors’ knowledge, this paper is among the first to link TCs with innovation adoption outcomes by housing developers in discovering profitable opportunities to adopt specific walling innovations. The findings and theoretical framework lay a foundation for in-depth analyses of the entrepreneurship of innovation adoption in residential real estate. The exploratory work will generate further interest in this area.

As exponential technologies continue to transform business models rapidly, there is a growing focus on metaverse research within the tourism industry. Despite the significant findings, the practical discussion of high-cost and resource-demanding space tourism within the metaverse platform is still abstract. This study aims to provide a comprehensive understanding of virtual space tourism and consumer motivations inspired by the intrinsic principles of the sharing economy business model and the metaverse platforms.

By gathering primary data through questionnaires from individuals interested in virtual space tourism and using the 530 valid responses, this study uses the unified theory of acceptance and use of technology 2 (UTAUT2) along with the status quo bias theory (SQB) to better comprehend travelers’ motivations for engaging with the metaverse in space tourism.

The study confirms UTAUT2’s effectiveness in predicting travelers’ adoption behavior. Specifically, factors such as performance expectancy, effort expectancy, social influence, hedonic motivation, price value and facilitating conditions significantly impact attitudes and behavioral intentions toward adopting the metaverse for space tourism. Furthermore, skepticism significantly moderates the relationship between attitudes and behavioral intentions.

This study is one of the first to empirically explore the motivations for using metaverse capabilities in the context of space tourism. In line with recent calls for more research on advancing UN sustainable development goals through the metaverse platform, this research discusses findings based on eight shared attributes in both sharing economies and the metaverse platforms that offer the potential for sustainable, socialized and affordable access to space tourism. In addition to the managerial implications, this study outlines future research directions, drawing on insights from the sharing economy’s success in the tourism industry.

This study aims to address the critical subject of building capacity for the circular economy in the global south. It complements the literature by providing information on the role of higher education institutions in developing skills for the circular plastic economy.

This study used a mixed method approach drawing on reflective analysis on qualitative data from 5 focus groups and 12 semi-structured interviews, and structural equation modelling of quantitative data from 151 students across 4 Nigerian Universities.

The results indicate that Nigerian university students are more likely to participate in the circular plastic economy through a high prominence of soft power features such as increased awareness, inspiration, idea generation, encouragement and capacity building.

The main limitation of this study is with the sample. A larger data set, including other tertiary institutions such as private universities, polytechnics and schools of vocational studies, would strengthen the results.

The study underlines the importance of targeted policy interventions and pedagogic innovations to drive awareness and knowledge building among Nigeria’s youth population.

This study makes a novel contribution by using empirical evidence to determine the predictors of student participation in the circular plastic economy. This understanding is important for the development and implementation of appropriate policies that promote participation in the circular plastic economy. Furthermore, given the typical youthful age bracket of university students, any plans to achieve a systemic shift in the plastic value chain must involve the young generation.

This paper introduces the problematic of the SBP modeling. Our objective is to provide a conceptual analysis related to the concept of SBP. This facilitates, on the one hand, easier understanding by business analysts and end-users, and one the other hand, the integration of the new specific concepts relating to the SBP/BPM-KM domains into the BPMN meta-model (OMG, 2013).

We propose a rigorous characterization of SBP (Sensitive Business Processes) (which distinguishes it from classic, structured and conventional BPs). Secondly, we propose a multidimensional classification of SBP modeling aspects and requirements to develop expressive, comprehensive and rigorous models. Besides, we present an in-depth study of the different modeling approaches and languages, in order to analyze their expressiveness and their abil-ity to perfectly and explicitly represent the new specific requirements of SBP modeling. In this study, we choose the better one positioned nowadays, BPMN 2.0, as the best suited standard for SBP representation. Finally, we propose a semantically rich conceptualization of a SBP organized in core ontology.

We defined a rigorous conceptual specification for this type of BP, organized in a multi-perspective formal ontology, the Core Ontology of Sensitive Business Processes (COSBP). This reference ontology will be used to define a generic BP meta-model (BPM4KI) further specifying SBPs. The objective is to obtain an enriched consensus modeling covering all generic concepts, semantic relationships and properties needed for the exploitation of SBPs, known as core modeling.

This paper introduces the problem of conceptual analysis of SBPs for (crucial) knowledge identification and management. These processes are highly complex and knowledge-intensive. The originality of this contribution lies in the multi-dimensional approach we have adopted for SBP modeling as well as the definition of a Core Ontology of Sensitive Business Processes (COSBP) which is very useful to extend the BPMN notation for knowledge management.

Given the adversity of the COVID-19 pandemic, there remains an incomplete understanding of the gender disparities in the affectedness and recovery of micro-entrepreneurs from the crisis. Consequently, this paper aims to scrutinise gender disparities in the initial repercussions of the crisis and throughout the recovery phase.

Acknowledging the interconnectedness of micro-entrepreneurs’ professional and private spheres, the study adopts a mixed-methods approach combining a representative quantitative study with qualitative data from 36 semi-structured interviews with self-employed individuals in Germany amidst the COVID-19 crisis.

The findings indicate a gender gap in the impact and recovery trajectory, particularly affecting female entrepreneurs in caregiving roles beyond immediate financial repercussions. These disparities did not result in more pronounced business measures for recovery but rather involved more experimentation and prosocial behaviours, with a preference for alternatives to state aid, such as personal reserves and social networks.

Unveiling the dual influence of economic and social factors as essential for female entrepreneurs’ recovery from the crisis adds to the literature by providing a comprehensive understanding of gender-specifics.

Gamification has emerged as a dynamic force in education, with increasing interest in its impact on college students' learning. Most previous research regards gamification as a single element and only focuses on the cognitive level of gamification elements, lacking an overall exploration of the impact mechanism of gamification elements. Against the backdrop of virtual learning communities, we apply the cognition-affection-conation theory to examine the influence of various gamification elements on college students' online learning behaviors, examining both cognitive and affective pathways.

Data were collected through a predefined questionnaire from 11 Chinese virtual learning communities, with 587 respondents participating in the study. SmartPLS was employed to conduct a Partial Least Squares (PLS) analysis of the research model and test the hypotheses.

Our findings reveal that immersion and achievement-oriented gamification elements positively impact learning behavior. Conversely, the social gamification element exhibits a negative influence due to social burnout within virtual learning communities. This study pioneers a model to understand the intricate influence mechanisms of gamification elements on college students' online learning behaviors. The model contributes to the enriched exploration and practical application of college students' learning behaviors in virtual learning communities.

Unlike previous studies that often treat gamification as a single element and focus solely on cognitive aspects, this research explores both cognitive and affective pathways using cognition-affection-conation theory. By examining the influence of various gamification elements on college students' online learning behaviors in virtual learning communities, this study provides nuanced insights. In particular, immersion and achievement-oriented gamification elements positively impact learning behavior, while social gamification elements have a negative influence due to social burnout. This comprehensive approach deepens our understanding of how gamification affects students' learning experiences, enriches knowledge, and provides practical insights for educators and instructional designers.

Despite some recent progress, gender inequality remains a persistent problem in science, technology, engineering, mathematics and medicine (STEMM) organisations. This article seeks to better understand resistance to gender equality (GE) in this context with the aim of shedding light on the workplace-based impediments to equality and unlocking remediation opportunities.

The article draws on in-depth interviews with 20 STEMM leaders to examine how they talk about the problem of gender inequality in the organisations they lead. Because resistance is rarely expressed directly, we adopt an in-depth, granular approach to examining what we call STEMM leaders’ “resistance talk” by decoding expressions of GE resistance that may appear, ostensibly, as something else.

We found various ideas, arguments and other discursive practices which function to legitimate or justify the status quo. These are both described by leaders in relation to what they are dealing with in their own organisations and expressed themselves. While similar “legitimating discourses” operate in other gender-segregated workplaces, our findings show how they manifest specifically in STEMM contexts.

Our results provide much-needed granular level evidence of the discursive tactics deployed to legitimate the status quo and obstruct progress toward GE in STEMM. This extends understanding of barriers to GE in STEMM and, importantly, highlights where attention might be directed to both counter resistance and harness potentially changing attitudes to expedite the necessary change required for GE in STEMM.