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This paper analyses the establishment and evolution of a public oversight body (POB) – the Egyptian Audit Oversight Unit (AOU) – and its implications for local auditing firms and practices.

Primary data were gathered from 34 semi-structured interviews (including follow-up ones) between 2014 and 2020. Secondary data was obtained through publicly available documents and internal memos. Drawing on Debord's (1967) Society of the Spectacle, the insights focus on the POB's conception, materialisation and evolution in a context characterised by weak regulatory structures.

Through a series of acts, the findings reveal how the AOU first accepted the image of “international best practice” oversight (the “metaphorical”), followed by the construction of the local structure and décor replicating a United States (US) style POB archetype (the “transformational”) by primarily relying on visible processes/procedures. Yet, these mechanisms emphasised the spectacular nature of oversight, with little improvement for practice and limiting itself to “cracking down” on smaller local firms. A final stage (the “performative”) reveals how the AOU seeks to expand its activities beyond its original mandate without challenging the image-driven nature of its oversight.

The paper offers two key contributions. First, it reveals how actors, through a combination of symbolic and tangible measures, create a new performative reality of public oversight. Second, it advocates Debord's “spectacle” to complement other theoretical lenses, with a view to illuminating the materialisation stages that bridge the gap between proclaimed oversight policies and actual practices (including conscious and unconscious omissions) within a given political economy context.

This study aims to understand the socioeconomic impact of flood events on households, especially household welfare in terms of changes in consumption and coping strategies to deal with flood risk. This study is based on Bihar, one of the most frequently flood-affected, most populous and economically backward states in India.

Primary data were collected from 700 households in the seven most frequently flood-affected districts in Bihar. A total of 100 individuals from each district were randomly selected from flood-affected villages. Based on a detailed literature review, an econometric (probit) model was developed to test the null hypothesis of the availability of consumption insurance, and the multivariate probability approach was used to analyze the various coping strategies of these households.

The results of this study suggest that flood-affected households maintain their consumption by overcoming various losses, including income, house damage and livestock loss. Households depend on financial transfers, borrowings and relief, and migrate to overcome losses. Borrowing could be an extra burden as the government compensates for house damage and crop loss late to the affected households. Again, there is no compensation to overcome livelihood loss and deal with occurrences of post-flood diseases, which further emphasizes the policy implications of strengthening the health infrastructure in the state and generating alternative livelihood opportunities.

This study discusses flood risk in terms of changes in household welfare, identifies the most effective risk-coping capabilities of rural communities and contributes to the shortcomings of the government insurance and relief model.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-07-2023-0569

Persons with disabilities (PwD) are generally less likely to be employed than the general population. The paper aims to investigate whether access to assistive technologies (AT) impacts labour force participation in the disabled population.

The study utilises the nationally representative survey on disability in India conducted in 2018 through multi-stage sampling by the Ministry of Statistics and Programme Implementation (MOSPI), Government of India. The instrumental variable (IV) approach has been employed to infer causality between AT and labour market participation.

The study found that the labour force participation rate (LFPR) in India amongst the disabled population was 29% in the age group of 15–65 years in 2017–2018, as compared to 52% in the general population. Around two-thirds of the PwD respondents who were advised to acquire aid appliances acquired them, implying limited access to AT. The probability of LFPR in disabled population increases by 26.6% with access to AT particularly in urban areas.

Persistent issues such as lack of adequate amenities, poor literacy and a lack of vocational skills need to be addressed to improve labour market outcomes for the disabled population in rural areas.

Despite its role in promoting distributive justice and inclusive development, research on equity gaps in access to AT and its impact on labour market outcomes is scant. This is the first paper that provides empirical evidence on the impact of access to AT on LFPR in the context of low- and middle-income countries.

As an emerging technology, Radio Frequency IDentification (RFID) and blockchain have the potential to disrupt many areas of business and social structure. However, it is loaded with significant technical, social, legal, financial and ethical complications that bring difficulty in its widespread use within the public distribution system (PDS). This research aims to analyze the barriers to integrated RFID and blockchain adoption in developing countries' PDS. Furthermore, this study also aims to validate the proposed framework against the Indian PDS.

The proposed framework consists of 10 potential barriers to integrated RFID and blockchain adoption. To identify the barriers, this study referred to the extant literature followed by consultations with domain experts. This study prepared the DEMATEL-based questionnaires, collected the data from four domain experts and analyzed them using an integrated Grey-DEMATEL approach.

The obtained results provide a precise list of barriers and the correlations among them. From the results, it is concluded that the unavailability of a skilled workforce at affordable cost, lack of knowledge about privacy level and unclear return on investment and benefits are the most critical blockchain adoption barriers in the context of Indian PDS.

This research proposes a framework consisting of 10 integrated RFID and blockchain adoption barriers in relation to Indian PDS. It also proposes a method for analyzing causal interrelationships between the barriers while allowing for data input from domain experts. Consequently, the framework is capable of coping with experts' biases and data scarcity.

The aim of this chapter is to describe the purpose of the introduction of the exchange rate commitment by the Czech National Bank (CNB) in the period from November 2013 to April 2017 and its effects on the real economy. The main reason for introducing the exchange rate commitment was concern about the possibility of a prolonged deflationary period in Czechia. Given that the standard monetary policy instruments had already been exhausted on easing the monetary policy conditions, the CNB Bank Board opted for an exchange rate commitment. The secondary objective of the exchange rate commitment was to boost the economy through the positive effect of a weaker koruna on exports. Next, we focus in more detail on the effect of the exchange rate commitment in the economy and the course of the foreign exchange interventions. Overall, we can summarize that the CNB's foreign exchange interventions were an extraordinary monetary policy instrument – in a market economy with inflation targeting and a flexible exchange rate – used in extraordinary times.

As foreign direct investment (FDI) plays an important role in economic globalization. This paper examines the structural features of the global FDI network based on FDI flows data and changes in the position of countries within the network.

In order to study the structural characteristics of the global FDI network and the status and changes of countries in the global FDI network, the authors build the investment network and apply the QAP (Quadratic Assignment Procedure) analysis to examine the evolutionary characteristics of the network and its influencing factors.

The global FDI network becomes more interconnected and has a clear “core-periphery” structure. The network connections and volumes have increased dramatically and most countries spread their assets across multiple countries, while only a handful of countries have concentrated investments. The topological structure of the global FDI network has changed noticeably, although this process has been slow and stable and countries in the core position have remained largely intact. The authors find that trade relations between countries, geographic distance and differences in economic size, income levels and institutional environments all have a significant impact on the global FDI network.

Although we find some valuable results, some aspects need further investigation. For example, how a country uses the investment network to boost its economy and how the different industries in the investment network change over time. It is important to get the industry-level details to understand the impact of the global investment network from a government's perspective.

FDI affects the distribution of international capital and contributes to the development of the global economy. Therefore, it is important to study the characteristics of the global FDI network and its development patterns. With more understanding about the network as well as its evolutionary pattern, the government can possibly carry out some policies to promote direct investments as well as economic development.

All countries should actively engage in international direct investments and strengthen their economic ties. At the same time, they can put more emphasis on inward or outward FDI based on their own level of economic development to better establish the circulation channel for domestic and international capital.

This paper examines foreign direct investments through the lens of a global network. In contrast to traditional bilateral studies, this paper focuses on the network structure and evolution, reflecting the dynamics of the entire direct investment system as well as the changing positions of participating countries.

This study, based on social exchange theory, aims to explore the association between appreciative leadership and employees' helping behaviors by investigating the mediation role of emotional reactions (pride, anxiety), and choosing organizational trust as a boundary condition between appreciative leadership and helping behaviors.

A total sample of 285 reliable questionnaires were collected in three time lags from employees working in the Pakistani education and banking sectors. PROCESS macro using SPSS and AMOS are employed for data analyses of the proposed model.

The findings reveal that appreciative leadership has positive impacts on employees' helping behaviors and emotional reactions (pride, anxiety) mediate the relationship of appreciative leadership and employees' helping behaviors. In addition, the results show that high organizational trust strengthens the positive relationship between appreciative leadership and employees' helping behaviors.

This research has provided empirical proof between the relationship of appreciative leadership and helping behaviors and the findings are of great significance for managers, employees, and organizations. The study proposes that leaders should have appreciative behavior while treating their subordinates. Moreover, it is revealed that the role of organizational trust should be given more attention and importance because it is a factor moderating the employees' helping behaviors.

The present study, among the first empirical efforts investigating the relationship between appreciative leadership and helping behaviors, organizational trust as a moderator, enriches the existing academic literature of and provides worthy insight into the research on appreciative leadership and helping behaviors.

Crowd logistics is a rising phenomenon in last-mile delivery that integrates technological applications and sources a large number of participants to do logistical activities, achieving sustainable shipping in urban environments. However, up until now, there has been limited literature in this field. This research aims to investigate the extrinsic and intrinsic factors that impact the participative behaviour of driver-partners in crowd logistics.

An integrated model is developed based on motivation theory, incorporating attitude as a contributor to both extrinsic and intrinsic motivations. A questionnaire was constructed and distributed to collect data from 303 respondents who are existing or potential driver-partners in Vietnam.

Our findings confirm (1) the influence of monetary rewards on extrinsic motivation and (2) the power of self-efficacy, trust and sense of belonging on intrinsic motivation. Further, we find that attitude positively impacts extrinsic motivation, whereas there is no effect between attitude and intrinsic motivation. Both extrinsic and intrinsic motivations are demonstrated to significantly influence driver-partners' participative intentions. Additionally, a positive association is found between extrinsic and intrinsic motivations.

Findings from this study theoretically enrich the literature on crowd logistics, especially on the supply side, and empirically contribute to implications that are valuable to crowd logistics firms on driver-partner recruitment and business strategy development.

This paper aims to concentrate on recent innovations in flexible wearable sensor technology tailored for monitoring vital signals within the contexts of wearable sensors and systems developed specifically for monitoring health and fitness metrics.

In recent decades, wearable sensors for monitoring vital signals in sports and health have advanced greatly. Vital signals include electrocardiogram, electroencephalogram, electromyography, inertial data, body motions, cardiac rate and bodily fluids like blood and sweating, making them a good choice for sensing devices.

This report reviewed reputable journal articles on wearable sensors for vital signal monitoring, focusing on multimode and integrated multi-dimensional capabilities like structure, accuracy and nature of the devices, which may offer a more versatile and comprehensive solution.

The paper provides essential information on the present obstacles and challenges in this domain and provide a glimpse into the future directions of wearable sensors for the detection of these crucial signals. Importantly, it is evident that the integration of modern fabricating techniques, stretchable electronic devices, the Internet of Things and the application of artificial intelligence algorithms has significantly improved the capacity to efficiently monitor and leverage these signals for human health monitoring, including disease prediction.

The purpose of this paper is to describe the perceptions that older people in Argentina have about the use of cell phones and to analyze their influence on user behavior. At the same time, it was intended to analyze whether sociodemographic factors influence these perceptions.

The authors conducted a study with a non-experimental, cross-sectional and cross-correlational design; a non-probabilistic sample of 138 intentionally selected older people was chosen.

The frequency and years of cell phone use, as well as the applications used, are influenced by the perceptions that older people have about cell phone use. In addition, it was found that age, gender and socio-educational level determine the perceptions that older people have about cell phone use.

This research has implications for interventions aimed at improving older people’s functional health. Understanding the perceptions of older people in relation to technology will enable the enhancement of its utility to foster an autonomous lifestyle and social integration in old age.