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Vocational education and training (VET) in Australia has for some time been driven by an agenda of “reasonable adjustment”, in which practices are modified to ensure equitable access and participation by disadvantaged students. However, the growing marketization of VET has instead encouraged the use of more flexible approaches to attract and retain students from diverse backgrounds. They have thus paralleled and confounded reasonable adjustment practices for inclusive development. This study sought to identify the moral dilemmas experienced by VET teachers arising from implementing reasonable adjustment practices.

This phenomenological research project used in-depth conversational interviews with 19 experienced VET teachers from a diversity of teaching fields to identify moral dilemmas experienced as arising from changes in their workplace contexts.

One of the identified dilemmas was responding flexibly to heightened student diversity, to which study participants largely responded by prioritising the economic imperative over social inclusion. Well-intended actions thus led to unintentionally damaging outcomes, raising important ethical questions about the relative value of economic and social development outcomes and the role of reasonable adjustment in their attainment. The study also highlights the lack of appropriate VET teacher training in managing ethical conflicts to minimise risks to themselves and their employing organizations.

As a case study of inclusive development policies in practice, this research may be seen as a cautionary tale for inclusive development policies in other countries with similarly strong VET economic and socially inclusive development policies for sustainability. The paper thus opens a dialogue for critical reflection on the current problems in a reasonable development approach in the field of comparative and international education. Those two parallel agendas have presented VET teachers and trainers with ethically challenging situations in which the economic and social development imperatives are experienced as being conflict with each other.

The current study investigates the impact of directors' attributes on the extent of compliance with International Financial Reporting Standards (IFRS) fair value disclosure requirements. The attributes investigated include directors' human capital (accounting qualification) and social capital (political association), directors' share ownership and the power distance between the chief executive officer (CEO) and the rest of the board members.

The study uses disclosure analysis to measure the extent of compliance with the fair value disclosure requirements of IFRS. Ordinary least squares (OLS) regression is used to test the relationship between the disclosure score and directors' attributes. Data were collected from the annual reports and websites of the sample companies.

Contrary to conventional belief, this study's findings suggest that directors' social capital and the power distance between the CEO and the rest of the board act as more powerful factors than directors' human capital in explaining corporate mandatory disclosure. Specifically, the results indicate that powerful actors form a dominant coalition and co-opt influential constituents from the institutional domain to neutralize the effect of legal coercion and the accounting expertise of board members and Big Four audit firms on the extent of compliance with institutional (fair value) rules.

This study utilizes Oliver's (1991) framework of strategic response to institutional processes in the Bangladeshi context. Although the study provides new insights into corporate disclosure practices, findings are not generalizable due to different institutional settings in different countries. Therefore, future studies could replicate the approach in different institutional settings.

The findings of this study will be of interest to the International Accounting Standards Board (IASB) as it focuses on a developing country that has adopted IFRS 13 and other fair value-related standards relatively recently.

The disclosure analysis contained in this study represents the first comprehensive analysis of the extent of compliance with the fair value disclosure requirements of IFRS. Furthermore, this study considers the impact of directors' social capital and finds that it is a more powerful determinant of the extent of compliance with IFRS as compared to human capital.

This paper empirically investigates the relationship between financial availability and crime by measuring it across five dimensions: banking, securities, insurance, private lending and digital inclusive finance.

The study utilizes 2011–2017 data from prefecture-level cities as a representative sample. Moreover, these findings remain robust after addressing endogeneity through the use of the historical distance between cities and the railroad network as an instrumental variable.

The findings demonstrate a significant negative relationship between financial accessibility and crime rates. Heterogeneity exists in the inhibitory effect of different types of financial accessibility on crime, with banking finance exhibiting a stronger inhibitory effect compared to private lending. Areas affected by natural disasters and infectious diseases exhibit a stronger inhibitory effect of financial accessibility on crime rates, particularly in areas with severe shocks of natural disasters and epidemics. This effect is attributed to the low financing threshold and easy access to private lending, which plays a more effective role than bank finance when people face extreme risks.

There should be stricter regulations imposed on private lending markets and the introduction of more rational legislation aimed at guiding a healthy development within these markets; such measures serve as effective and complementary means for individuals from all walks of life to access credit financing.

The regulation of financial resources by the government should always prioritize ensuring the accessibility of financial policies to cater to the needs of the majority population.

This study is for the first time in an emerging economy context, the causal relationship between financial accessibility and crime. To provide a more comprehensive measure of financial accessibility in a region, this paper proposes a five-dimensional methodology.

This paper aims to focus on the assessment of a domestic property's energy performance status by a domestic energy assessor (DEA), to ascertain the possible underlying reasons for variability in the results of Energy Performance Certificates (EPCs). By variability, the authors mean discrepancies in assessment between different DEAs on similar properties. This is important because the uses for the EPC have been extended beyond their original function as an asset rating system, to include themes encompassing building policy decisions, building performance and the distribution of incentives and grants. Consequently, inaccuracies in EPC reporting will have a greater impact than may have been the case at the outset.

A case study approach involving the conducting of semi-structured interviews with 20 practicing DEAs was carried out, with transcribed recordings of the interview material subjected to thematic analysis. This formed part of a wider mixed methods study.

The results identify a wide range of underlying reasons for variability driven by issues in both practice and process, including conflicts of interests, the EPC auditing process, the default inputting of missing data by RdSAP where information may not be available/discoverable by the DEA, the quality and perception of EPCs and DEA training and experience.

The sample size of 20 is by definition limiting, and it is possible that different results would have been obtained from a different sample. Although thematic saturation from the analysis of the responses on the key question of whether EPCs are considered variable does mitigate this. The respondents were all in possession of five years or more experience and of carrying out EPCs for different purposes. Less experienced DEAs may inevitably have responded to questions differently. The thematic analysis gives the researcher control over the presentation of the results, and it is noted that this creates a potential for bias. The researcher is immersed in the world of construction and property, with regular contact with DEAs and EPCs, which may influence the perspective of the results.

The research identifies risks to the accuracy of EPCs. To this end, and with the specific research findings in mind, this research may be of interest to construction professionals with respect to EPC practice and procurement, to the Accrediting Bodies who audit EPCs, to the creators of RdSAP with respect to automated EPC inputs, to academics either at face value or for use in further research and to policy makers who may wish to consider RdSAP data in future with qualifiers or margins of error, or may even look to review the EPC as the instrument of choice for some applications.

There is much literature analysing the shortcomings and nuances of RdSAP results, and the software model that generates the EPC, but only very limited literature extending the discussion about RdSAP to its operator: the DEA. At the time of writing, there is no literature focusing directly on the DEA and its role within the EPC production process. Their role is more important now, given the expanding use of EPCs, and increased reliance on EPC data.

The paper draws extensively from Aristotle’s Poetics, a classical work on the aesthetics of drama. Drawing from symbolic and thematic elements from folklore and mythology, this paper aims to illustrate how the Poetics can be referenced as an allegorical device in the design of culture-building strategies and interventions.

This exploratory paper examines Aristotle’s “Poetics” and the range of creative expression this literature provides as a conceptual design framework for the development of a culture map in creating a distinctive organisational mythology. The Poetics articulates an Aristotelian perspective on theatre which infuses itself as a new language in offering structural and archetypical plot devices in the development of an organisational narrative.

Findings from this explorative study can provide a creative roadmap to culture practitioners and leaders, to be used as a determining reference point in developing culture maps and change management interventions.

Poetics has its detractors, notably Bertolt Brecht and Augusto Boal. Boal examines how Poetics promotes a narrative that suppresses free thinking and encourages a cult of feudal personality, therefore encouraging industrial and cultural oppression, which he rebelled against through the development of his “Theatre of the Oppressed”. This new kind of theatre discarded the Aristotelian model of thinking. Ideas proposed in the Poetics may also lend verisimilitude to the propagation of obsessive consumerism through the definitive symbolism it offers in the development of institutionalised personality cults.

The Poetics as a creatively driven reflexive study provides a forward movement in the study of culture design templates. Its definitive allegorical devices and metaphors act as action principles through which an enterprise culture and its value system can be examined and developed.

This study aims to examine the impact of socioeconomic factors on electricity usage and assess the feasibility of implementing a mini-grid system in Kasangazi, Malawi. The primary aim is to understand the community’s current and potential utilisation of electrical equipment.

A mixed-methods approach was used to collect quantitative and qualitative data. Information was gathered through structured questionnaires, and energy audits were conducted among 87 randomly selected households from 28 Kasangazi communities. Data analysis relied on descriptive statistics using IBM SPSS version 28.

The study indicates that every household in Kasangazi uses non-renewable energy sources: 60 households use disposable batteries for lighting, 20 for radios and all use firewood, freely sourced from local forests, for cooking and heating water. The study shows that firewood is the community’s preferred energy source, illustrating the challenges faced in the fight against deforestation. Most household income comes from farming, with smaller contributions from businesses, employment and family remittances. Access to higher education is scarce, with only one out of 349 family members receiving tertiary education. Despite the constraints of low education levels and income, there is a demand for larger electrical appliances such as stoves and refrigerators. This underscores the need for mini-grid solutions, even in less technologically advanced, agriculture-dependent communities.

This study underscores that in Sub-Saharan Africa, factors like household size, income and education levels do not significantly influence the electricity demand but should be taken as part of the fundamental human rights. Rural populations express a desire for electricity due to the convenience it offers, particularly for appliances like refrigerators and stoves. Mini-grids emerge as a viable alternative in regions where grid electricity provision is challenging. It is concluded from this paper that the issue of using renewable energy should not only be taken for environmental preservation but also to promote energy access, augmenting efforts in supplying electricity to the remotest parts of the country.

Consumers may enjoy the information sharing and social support made available when a social media platform is used for pre-purchase research; however, do consumers reevaluate the privacy and security of the platform differently when ordering and payment capabilities are added? As social media systems have evolved into social commerce platforms (SCPs), individuals are often faced with whether to complete a purchase they have been researching or switch to a traditional e-commerce platform to complete the transaction. This research examines consumer trust formation in the SCP channel and how consumer interest and engagement in the channel are maintained and influence consumer decisions to purchase via the SCP.

Based on trust and involvement literature, a research model was conceptualized to capture consumer beliefs about SCP privacy and security and whether the SCP can be trusted, using these inputs into subsequent consumer interest, engagement and decisions on whether to use the SCP for purchasing. The research model was empirically tested using the panel data's structural equation modeling (AMOS) (n = 405). The data showed acceptable reliability and convergent validity, while the original research model provides predictive validity and theory-confirming insights.

Results confirm that consumer perceptions of privacy and security play a crucial role as decision criteria, informing their judgments of whether a new social commerce channel can be trusted enough to conduct purchases. Further, consumer trust supports their interest in the SCP, resulting in enduring and enhanced behavioral use and, to a lesser extent, purchase intent. Still, a majority of this sample declined to purchase using the SCP and rather preferred to transact on tried and trusted traditional e-commerce sites.

This study is among the first to examine trust formation in new SCPs, where consumers are deciding to expand their engagement level from social and informational to commercial.

Although (tele)work is increasingly being adopted and employees’ behavior is recognized to be key for organizational outcomes (e.g. performance), the current literature on counterproductive work behaviors (CWB) in telework settings is fragmented, and a valid measurement instrument is lacking. This study aims to address this gap and starts by presenting a review of the current literature on counterproductive work behavior in flexible work arrangements (i.e. telework). Based on this study, eight categories of work behavior that appear to be frequent under telework settings were identified.

Next, four studies aimed at developing and validating a measurement instrument that captures employee counterproductive work behavior when teleworking: the counterproductive [tele]work behavior scale (CTwBS).

In Study 1, the CTwBS was created, and in Study 2, its factorial validity was examined (N = 350). In Study 3, using a sample of teleworkers (N = 289), the convergent and discriminant validity of the CTwBS was tested using self-ratings of (positive and negative) affect, attitudes toward telework and frequency of CWB in general. In Study 4, a daily-diary study across five workdays (N = 232 × 5 = 1,160) examined the criterion validity of the CTwBS.

The results indicated that the CTwBS is a valid and reliable instrument for capturing employee counterproductive work behavior in telework settings. Theoretical and practical implications are discussed.

To the best of the authors’ knowledge, CTwBS is the first measure aimed at assessing counterproductive work behavior in telework settings.

This paper aims to investigate the impact of relationship quality among team members in the project team on knowledge transfer effectiveness and analyze the role of organizational structure in the influencing process.

The hypotheses are verified by the Structural Equation Modeling (SEM) analysis using Smart PLS 3 software with the data collected from 236 questionnaire samples in Chinese construction industry.

The results indicate that relationship quality has a direct impact on knowledge transfer in project teams and centralization has a negative impact on relationship quality. Moreover, relationship quality plays a mediating role between centralization and knowledge transfer effectiveness and formalization plays a negative moderating role in the effect of relationship quality on knowledge transfer effectiveness.

This paper studies intra-project knowledge transfer from the perspective of relationship quality of project teams and explores the antecedent and moderating role of organizational structure in the influence of relationship quality on knowledge transfer.

This research aims to determine to what extent corporate social responsibility (CSR) actions developed by bank entities in Spain improve the vulnerable customers' emotions and quality perception of the banking service. Consequently, this increases the quality of their relationship regarding satisfaction, trust and engagement.

Data from 734 vulnerable banking customers were analyzed through structural equations modeling (EQS 6.2) to test the relationships of the proposed variables.

Vulnerable customers' emotional disposition exerts a strong influence on their perceived service quality. The antecedent effect is concentrated primarily on the CSR towards the client, with a residual secondary weight on the CSR towards society. These positive service emotions are determinants of the outcome quality perceived by vulnerable customers, directly in terms of higher satisfaction and trust and indirectly through engagement.

This research contributes to understanding how financial service providers should adapt to the specific characteristics and needs of vulnerable clients by adopting a strategy of approach, personalization and humanization of the service that seems to move away from the actions implemented by the banking industry in recent years.

This study has adopted a theoretical and empirical perspective on the impact of CSR on service emotions and outcome quality of vulnerable banking customers. Moreover, banks can adopt a dual conception of CSR: a macro and external scope toward society and a micro and internal scope toward customers.