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The research objective starts from the argument that small-scale multinational corporations’ (SMNCs’) managerial behavior toward auditing decisions is influenced by their personal value, especially when the auditing process is not mandatory. This study aims to examine how national culture-religiosity affects that decision. The authors further examine how foreign-owned MNCs might behave differently from local MNCs, although the host country’s cultural-religiosity value might influence that decision.

This study obtains the data from three sources: Hofstede Framework, Pew Research Center and World Bank Enterprise Survey in cross-sectional mode. The final sample consists of 8,590 SMNCs from 45 countries as the observations. This study uses robust regression analysis to test the effects of culture, religiosity and controlling shareholders on the audited financial statements decision.

The regression results support the hypothesis, whereas cultural-religiosity values are associated with the audited financial report. The findings confirm stakeholder theory and institutional theory.

This study fills a gap in the literature by providing empirical evidence on the cultural and religiosity effects on the accounting decision of SMNCs. The results can be used as the foundation for future research related to MNCs’ managerial behavior toward accounting policies, especially with the psychosocial factors.

Modern subway transportation systems need to satisfy increasing safety demands to rapidly evacuate passengers under hazardous emergency circumstances, such as fires, accidents or terrorist attacks, to reduce passenger injuries or life losses. The emergency evacuation capacity (EEC) of a subway station needs to be revised timely, in case passenger demand increases or the evacuation route changes in the future. However, traditional ways of estimating EEC, e.g. fire drills are time- and resource-consuming and are difficult to revise from time to time. The purpose of this study is to establish an intuitive modelling approach to increase the EEC of subway stations in a stepwised manner.

This study develops an approach to combine agent-based evacuation modelling and building information modelling (BIM) technology to estimate the total evacuation time of a subway station.

Evacuation time can be saved (33% in the studied case) from iterative improvements including stopping escalators running against the evacuation flow and modifying the geometry around escalator exits. Such iterative improvements rely on integrating agent-based modelling and BIM.

The agent-based model can provide a more realistic simulation of intelligent individual movements under emergency circumstances and provides precise feedback on locations of evacuation bottlenecks. This study also examined the effectiveness of two rounds of stepwise improvements in terms of operation or design to increase the EEC of the station.

This study aims to examine how women on board influence quality and quantity disclosure of emissions discharge by the listed non-financial firms for the period of six years (2016–2021), with institutional ownership as a moderator.

The study obtained data from a sample of 83 listed non-financial firms. A content analysis technique was employed to compute emissions disclosure indexes using Global Reporting Initiatives standards from the sampled firms. Random and fixed effect regression analyses were run for both direct and moderation models. Based on the results of the Hausman tests, random results were adopted and used in examining the relationship.

The result reveals that women on board are significantly related to emission disclosure. The study also documented that institutional owners have not influenced the relationship between women directors and emissions disclosure.

The study's findings have practical implications for emerging economies, corporations and other business organizations seeking to actively involve the emissions control and reduction issues toward sustainable development goals 5, 7 and 13 in their business models and successfully communicate these efforts to stakeholders.

Listed firms in emerging economies would gain sincerity through the women directors’ knowledge, skills, demographics and ethnicity in the society. Therefore, corporate bodies in emerging economies can successfully contribute toward improving the social welfare of various segments of society by controlling current and future climate issues. Additionally, society will surely benefit when firms control the pollution discharges within the community.

This is the first study, to the best of the authors’ knowledge, that provides empirical evidence on the effect of the presence of women on board on emissions disclosure using institutional ownership as a moderator in Nigeria.

This study aims to examine how audit committee (AC) attributes influence quality and quantity disclosure of energy consumed by the listed nonfinancial firms for the period of five years (2016–2020). The study aims at providing empirical evidence on how board of director’s independence influences the relationship between AC attributes and firms’ energy in achieving sustainable development goals (SDGs) on world climate policy.

The study obtained data from a sample of 83 listed nonfinancial firms, content analysis technique was used to compute energy disclosure indexes using global reporting initiative standards, while regression analysis was conducted to test the relationship among research variables.

The study revealed that AC independence, diversity and meetings were significantly related with energy disclosure. Also, the study found that other variables were insignificantly related with energy disclosure.

The study is constrained for not considering all listed firms in the country. Furthermore, the study considered selected attributes, other important audit-committee size attributes such as audit-committee size, audit-committee size tenure could be study in by the future study.

The study’s findings would have practical implications for corporations and other business organizations seeking to actively involve the energy-related SDGs 7 and 13 in their business models and successfully communicate these efforts to stakeholders.

To the best of author’s knowledge, this is the first study that provides empirical evidence on the effect of AC attributes on the energy disclosure using effect of board independence as moderator in Nigeria.

This case involves a traditional coffee shop that is family-owned and was experiencing problems with succession planning. The family business was started by the grandparents, who later named their son to run it. The third generation is now preparing to take over. The case serves as an example of family disputes, especially those involving siblings, are the most destructive to the peace of the family and can endanger the survival of the business. The case also illustrates a crucial stage for a family business which might lead to conflict when the founders hand authority over to the following generation. Lastly, the case also demonstrates that owners must carefully plan for succession in order to ensure that the administration of the business is in capable hands when they retire. The success of businesses depends on succession planning, particularly if the business wants to ensure that its performance will either stay the same or improve.

The purpose of this paper is to design and construct an amplitude shift keying (ASK) modulator, which, using the digital binary modulating signal, controls a floating memristor emulator (MR) internally without the need for additional control circuits to achieve the ASK modulated wave.

A binary digital unipolar signal to be modulated is converted by a pre-processor circuit into a suitable bipolar modulating direct current (DC) signal for the control of the MR state, using current conveyors the carrier signal’s amplitude is varied with the change in the memristance of the floating MR. A high pass filter is then used to remove the DC control signal (modulating signal) leaving only the modulated carrier signal.

The results from the experiment and simulation are in agreement showed that the MR can be switched between two states and that a change in the carrier signals amplitude can be achieved by using an MR. Thus, showing that the circuit behavior is in line with the proposed theory and validating the said theory.

In this paper, the binary signal to be modulated is modified into a suitable control signal for the MR, thus the MR relies on the internal operation of the modulator circuit for the control of its memristance. An ASK modulation can then be achieved using a floating memristor without the need for additional circuits or signals to control its memristance.

This research addressed online customer-to-customer (C2C) incivility during digital service recovery.

To examine the effectiveness of managerial responses to online C2C incivility post a restaurant service failure, a 2 (Managerial response: general vs specific) x 2 (Failure severity: high vs low) quasi-experimental design was employed. A pretest was conducted with 123 restaurant consumers via Amazon Mechanical Turk, followed by a main study with 174 restaurant consumers. Taking a mixed-method approach, this research first asked open-ended questions to explore how participants perceived the restaurant’s motivation for providing a generic versus a specific response. Hayes’ (2013) PROCESS procedure was then performed for hypotheses testing.

The results revealed significant interaction effects of managerial responses and failure severity on perceived online service climate and revisit intention, mediated by trust with managerial responses.

This research yielded unique insight into C2C incivility management literature and industry practices in the context of digital customer service recovery.

This study aims to use the dual-continuum model of mental health to explore mental health in Australian construction apprentices from the perspective of key stakeholders in the apprenticeship model. In particular, this study explored how construction apprentices, Vocational Education and Training (VET) teachers, industry employers and mental health workers understood the construct of mental health, factors associated with the dimension of psychological distress/symptoms of mental illness, and factors associated with the dimension of mental wellbeing.

This study used an exploratory qualitative research design. Data from 36 semi-structured interviews were analysed using thematic analysis. Participants comprised 19 Australian construction apprentices, 5 VET teachers, 7 industry employers and 5 mental health workers.

In total, 14 themes were generated from the data set. Participants across stakeholder groups reported a limited understanding about mental health. Participants cited a range of negative personal, workplace and industry factors associated with psychological distress/symptoms of mental illness, but only reported a few factors associated with mental wellbeing.

To the best of the authors’ knowledge, this study is one of the first to use the dual-continuum model of mental health to explore the mental health of Australian construction apprentices, and to explore the factors associated with both dimensions of this model from the perspective of key stakeholders in the Australian construction apprenticeship model.

The rising occurrence of digitally driven public consumer complaints has made it necessary for enterprises to obtain consumer forgiveness. However, existing research has provided little understanding regarding how to obtain consumer forgiveness effectively. Thus, the present study examined how brand avatars can improve consumer forgiveness in the context of public apology.

This study tested the mechanism of a brand avatar on consumer forgiveness using three studies. Specifically, we explored the direct and mediating effect of empathy toward a brand (Study 1); we identified the moderating mediating effect of humorous responses (Study 2) and product type (Study 3). Data for these studies were collected on Credamo. We analyzed the data using SPSS (26.0) for the primary analysis and PROCESS (3.5) for the mediating and moderating mediating analysis.

The results indicate that brand avatars enhance consumer forgiveness. Moreover, empathy toward a brand plays a mediating role in the effect of brand avatars on consumer forgiveness. Additionally, when a humorous response is present, a brand avatar can enhance customer forgiveness through empathy toward that brand. Compared to utilitarian products, hedonic products can also increase the impact of a brand avatar on empathy toward the brand, thus enhancing consumers' forgiveness.

From the perspective of emotion, this study explored the impact of brand avatars on consumer forgiveness via empathy toward a brand. It augments the research on brand avatars and consumer forgiveness. The study also verified the moderating mediating effect of humor response and product type while expanding the brand avatar research boundary.

There are over 300,000 male migrant workers in Singapore. Around 600 major workplace injuries are reported in Singapore each year, mainly in the manufacturing and construction injuries. Migrant workers who are affected by workplace injuries often face many challenges, including not being able to work and thus may be repatriated to their home countries, which affects their financial status and that of their families, whom they support. This research aims to explore the knowledge, attitudes and beliefs of injured migrant workers in Singapore, towards disability and vocational rehabilitation.

Fifteen male migrant workers, from Bangladesh, China and India, who had acquired disabling injuries in their workplaces in Singapore, were identified through purposive sampling. They were interviewed by a male interviewer, either in Mandarin Chinese or with the assistance of interpreters for Bengali-English and Tamil-English. Interviews were recorded, transcribed, translated to English, then analysed thematically.

The interviewees generally had a pessimistic outlook on their disability, which often impacted negatively on their self-worth and familial relationships. Many of them also had little knowledge of vocational rehabilitation and had not yet seriously considered future job prospects.

To the best of the authors’ knowledge, there are no similar studies exploring the knowledge, attitudes and beliefs of injured migrant workers in Singapore towards disability and vocational rehabilitation.