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This study seeks to offer a contextual, multilevel perspective on the impact of patriarchal culture and Islamic faith on issues facing women holding leadership positions in a Middle Eastern context.

Data were collected through 25 in-depth qualitative interviews along with open-ended questions in a paper-based survey. In view of the authors' research objectives, the authors purposively recruited participants who were identified as Muslim scholars (academics) and clerics (practitioners).

While the study challenges the prevailing stereotype that Islam holds women leaders back by referring to Islamic teachings that support gender equality, it also highlights the adverse impact of gender discriminatory misinterpretations of Islam for women leaders. The study identifies three interconnected, multilevel factors that lead to misinterpretations of Islamic teachings, i.e. (1) cultural factors (macro level – i.e. patriarchal and tribal culture), (2) organizational factors (meso level – i.e. organizational policies) and (3) individual factors (micro level – i.e. interpretations and practices of religion).

This study contributes to the existing theory development of religion and women in leadership by presenting a novel model highlighting the interplay between religion, patriarchy and women in leadership.

The study recommends the application of a gender egalitarian system that enables full utilization of women's skills and capabilities by (1) reducing the discriminatory function of tribal culture and (2) identifying steps to reform inegalitarian gender practices in the Arab region.

The research is unique as it is the first time that a study has incorporated Muslim academic scholars' and clerics' views into gender and organization research. The study is thus contextually relevant and offers fresh multilevel insights on the interplay among religion, culture and gender.

Lean Six Sigma in public and private healthcare organisations has received considerable attention over the last decade. Nevertheless, such process improvement methodologies are not generalizable, and their effective implementation relies on contextual variables. The purpose of this study is to explore the readiness of Italian hospitals for Lean Six Sigma and Quality Performance Improvement (LSS&QPI), with a focus on gender differences.

A survey comprising 441 healthcare professionals from public and private hospitals was conducted. Multivariate analysis of variance was used to determine the mean scores on the LSS&QPI dimensions based on hospital type, gender and their interaction.

The results showed that public healthcare professional are more aware of quality performance improvement initiatives than private healthcare professionals. Moreover, gender differences emerged according to the type of hospital, with higher awareness for men than women in public hospitals, whereas for private hospitals the opposite was true.

This study contributes to the Lean Six Sigma literature by focusing on the holistic assessment of LSS&QPI implementation.

This study informs healthcare managers about the revolution within healthcare organisations, especially public ones. Healthcare managers should spend time understanding Lean Six Sigma as a strategic orientation to promote the “lean hospital”, improving processes and fostering patient-centredness.

This is a preliminary study focussing on analysing inter-relationship between perceived importance of soft readiness factors such as gender dynamics as a missing jigsaw in the current literature. In addition, the research advances a holistic assessment of LSS&QPI, which sets it apart from the studies on single initiatives that have been documented to date.

The purpose of this paper is to focus on exploring the mutual impact of accounting conservatism and corporate social responsibility (CSR).

To empirically assess the theoretical arguments the authors estimate a simultaneous equations system for accounting conservatism and corporate social responsibility determination by two-stage least squares in a sample of 175 firms listed on the Tehran Stock Exchange (TSE) for the period 2009–2019.

The results of the present study showed that accountability in companies listed on the TSE has led to an increase in the use of conservative practices. Therefore arguably, companies that seek CSR activities are more conservative in preparing and presenting financial reports. Also, companies that engage in conservative practices for the benefit of stakeholders are better able to implement CSR activities to meet stakeholder obligations. These results show a two-way relationship between CSR and accounting conservatism.

According to the results obtained from this study and the elimination of conservatism from the qualitative features of financial reporting in International Accounting Standards, it is recommended for the trustees and authorities of national accounting standards to decide whether this qualitative feature is effective or not.

Furthermore, the findings of this study suggest that the application of corporate social responsibility theories calls for more inquiry.

This study examined how economic freedom and its related components, such as open markets, regulatory efficiency, rule of law and the size of government, affect bank risk behavior, focusing on the Japanese context.

The study employs a two-step GMM framework on the annual data of Japanese banks ranging from 2005 to 2020 to empirically test the hypotheses. Furthermore, we also use the ordinary least square method to ensure the robustness of our mainline findings.

The finding suggests that economic freedom increases the banks' risk-taking, thus making them fragile. The results also highlight that out of the four main subcomponents of economic freedom, regulatory efficiency and government size increase bank risk-taking, while the rule of law and open markets decrease banks' risk-taking. Additionally, we examine how the banks' specific characteristics affect the results by creating a subsample based on capitalization and liquidity ratios. Overall, the results are consistent with the baseline findings. Moreover, the results are robust to alternative proxy measures of risk.

The study's findings have several implications for regulators and policymakers. The results suggest that regulators and policymakers should reconsider their strategies for economic freedom to ensure that they promote stability in the banking system and reduce banks' risk-taking inclinations.

Although previous studies have examined the impact of economic freedom on bank stability and risk-taking, this study is the first to do so in the Japanese context, contributing to the literature by providing new insights and empirical evidence.

The purpose of this study is to investigate the behavior of individual employee's performance concerning their organizational citizenship and turnover intention in the higher education sector. This study attempts to examine the effects of two potential sequential mediators – job satisfaction and employee engagement – on employees' job embeddedness, organizational citizenship behavior, and turnover intention.

This study is based on a survey conducted among the employees of major universities in the Republic of Korea. A total of 213 valid responses are used to analyze the hypotheses.

The results suggest that the relationship between job embeddedness and organizational citizenship behavior is significantly mediated by job satisfaction. However, the mediating role of job satisfaction on the link between job embeddedness and employees' intention to leave is not significant. Relatedly, employee engagement has a significant mediating effect on job embeddedness and organizational citizenship behavior but no demonstrable mediating effect between job embeddedness and employees' turnover intentions.

The results provide guidance that can assist organizations in increasing their employees' organizational citizenship behavior and lowering their intentions to leave, particularly in the education sector.

This study contributes to existing knowledge regarding the roles that job satisfaction and employee engagement play as two potential sequential mediators in the relation between job embeddedness and organizational citizenship behavior.

The use of insects as food is a proposed solution for the increased demand for food worldwide, but it lacks acceptance because of restrictive emotional factors. This article aims to understand better customers' emotions’ role in considering and consuming insect-based food.

To assess their acceptance, an experiment was developed with 38 participants living in Portugal to identify how people feel when consuming processed insect bars compared to cereal bars (of equal flavour). A video was recorded “before”, “during” and “after” the consumption of such foods, and the triggered emotions and affective states were identified using the Facial Action Coding System (FACS) and the circumplex model of affect, respectively. After consumption, the Self-Assessment Manikin (SAM) was asked to be completed.

It was observed that the valence and arousal of the emotions and affective states triggered during consumption were higher in the insect bar than in the cereal bar. Its consumption resulted in surprise and a positive evaluation. Processed insect-based foods may result in a potentially increased acceptance of this new food alternative in the market.

Prior studies briefly identified disgust as a primary emotion activated by insect-based food. The current research deeply studied emotional responses to insect-based processed foods in the Western world using the dimensional emotional models. This study offers arguments for the insect-based food industry to invest in processed food justified by its potential for acceptance. In addition, it motivates further research focused on other insect-based products (e.g. non-processed ones).

Mega-infrastructure development plans pave the way for policies to upgrade the infrastructure, environmental management and different aspects of locals’ well-being. These developmental dynamics can positively affect rural tourism including heritage sites destinations. The quality of life of local people can be linked to this positive developmental change through long-term and sustainable economic revitalization projects. In terms of this process, developing large-scale infrastructure and incorporating tourism sustainability can improve the quality of life-related to different dimensions that are critical to the community's well-being. Therefore, researchers have attempted to address this issue.

Data were collected between September and October 2020. The study sample size was the residents of Zhabagly village, including Zhabagaly, Abaiyl and 115 Railway settlements. Moreover, the residents were older than 18 years. A systematic random sampling technique was utilised to reach the targeted sample size and the researchers received 243 responses from the locals. Structural equation modelling (SEM) was used for analysis.

The findings from the structural equation modelling suggest that sustainable tourism increases due to the positive effect of mega-infrastructure development and positively impacts the locals' quality of life. Notably, no direct effect of mega-infrastructure development on quality of life reveals the pivotal role of sustainable tourism. Therefore, during the COVID-19 period, the dimensions of sustainable tourism – economic, market, socio-cultural and environmental – played a role in securing the positive impact of mega-infrastructure development on the locals’ quality of life.

This research highlighted the fact that when infrastructure projects are implemented to their full potential, they will generate sustainable tourism activities, provide eco-adventure activities, relax, treat signatories and boost the economy of all stakeholders. The study used AMOS to test the hypotheses. Qualitative research methods, including interviews with citizens, government officials and tourism managers, require further study.

The infrastructural development on a mega-scale means building an upscaling tourism ecosystem. This ecosystem is marked by the availability of drinking water, waste and energy management facilities that support the elevation of living material, community, health, safety and emotional well-being. It reflects the policy-level implications for future Belt and Road initiatives (BRIs). The tourism industry's resilience during COVID-19 has practical lessons for other industries.

Large-scale infrastructure construction must create favourable conditions for the rapid development of tourism. The availability of clean water, waste and energy management facilities contributes to the food production, social cohesion, physical and mental health and general well-being of the ecosystem. This is one of the few studies that used sustainable tourism as a mediator between the impact of large infrastructure projects and their impact on the quality of life of locals during the COVID-19 pandemic. Aksu-Zhabagly, a World Heritage Site in Kazakhstan, was the site of this field study.

The purpose of this paper is to examine FaceReader as a tool to compare the olfactory preferences of two selected countries. This paper examines the olfactory preferences of customers in the bakery department of a grocery store in the Slovak and the Spanish market.

The aim of this study is to examine subconscious/unconscious preferences in the selection of aromas suitable for the bakery department in the Slovak and the Spanish market. In this case, it is not a classical qualitative sensory testing of the perception of fragrances. The aim is to identify the associations of scents related to the selected sales department through images of the selected aromas. A special platform is used to obtain subconscious/unconscious feedback, which allows online collection of implicit feedback using the software FaceReader 7.

The authors noticed the different moods of the two groups of respondents when they answered the question about what they associate with the smell of bakery products. The Spanish respondents were slightly pleasantly disposed, while the Slovak respondents were slightly unpleasantly disposed. The smell of bakery products evoked more memories and emotions in the Spanish respondents than in the Slovak respondents, which can be explained by the higher pleasant mood. The main contribution of this work lies in the new opportunities to obtain feedback that can be used in marketing research and that rely not only on explicit but also implicit data. The extension of the methodological apparatus to implicit feedback presupposes some form of control of the data collected by the questionnaire. The use of biometric tools can represent an efficient alternative in terms of time and money to the use of neuroimaging tools in the selection/research of aromas for specific stores/departments.

It must be noted that the sample is small, and adequate conclusions cannot be made about entire population. Based on empirical findings and pandemic-related limitations, the authors plan to conduct similar research with real aroma samples and with even larger sample of tested respondents, considering weather, season, olfactory sensitivity (anosmia, hyposmia and normosmia) and participant fatigue (beginning and end of the week).

Today, marketers are facing the greatest challenge of how to attract consumers’ attention. Every individual has a different perception of the shopping environment based on his own experience, beliefs and attitudes. This is why new marketing techniques and approaches are becoming increasingly popular in the marketing environment.

El objetivo de esta investigación es examinar FaceReader como una herramienta para comparar las preferencias olfativas entre dos países. Concretamente, examinamos las preferencias olfativas de los clientes en el departamento de panadería de un supermercado en el mercado eslovaco y español.

El objetivo de este estudio es examinar las preferencias subconscientes/inconscientes en la selección de aromas adecuados para el departamento de panadería en el mercado eslovaco y español. En este caso, no se trata de una prueba sensorial cualitativa clásica de la percepción de fragancias. El objetivo es identificar las asociaciones de olores relacionados con el departamento de ventas seleccionado a través de imágenes de los aromas seleccionados. Se utiliza una plataforma especial para obtener comentarios subconscientes/inconscientes, que permite la recopilación en línea de comentarios implícitos utilizando el software FaceReader 7.

Observamos diferentes estados de ánimo de los dos grupos de encuestados cuando respondieron a la pregunta sobre qué asociaban con el olor de los productos de panadería. Los encuestados españoles estaban ligeramente más predispuestos hacia aromas más agradables, mientras que los encuestados eslovacos estaban ligeramente más predispuestos hacia aromas menos agradables. El olor de los productos de panadería evocó más recuerdos y emociones en los encuestados españoles que en los eslovacos, lo que puede explicarse por el estado de ánimo. La principal contribución de este trabajo radica en las nuevas oportunidades para obtener comentarios que pueden ser utilizados en investigaciones de marketing y que no solo se basan en datos explícitos, sino también implícitos. La ampliación del aparato metodológico para obtener comentarios implícitos presupone algún tipo de control de los datos recopilados mediante el cuestionario. El uso de herramientas biométricas puede representar una alternativa eficiente en términos de tiempo y dinero al uso de herramientas de neuroimagen en la selección/investigación de aromas para tiendas/departamentos específicos.

Debe tenerse en cuenta que la muestra utilizada es pequeña y no se pueden extrapolar conclusiones para toda la población. Basándonos en los resultados empíricos y con las limitaciones relacionadas con la pandemia, planeamos realizar una investigación similar con muestras de aroma reales y con una muestra aún más grande de encuestados, considerando el clima, la temporada, la sensibilidad olfativa (anosmia, hiposmia, normosmia) y la fatiga de los participantes (inicio y fin de semana).

Hoy en día, los profesionales del marketing se enfrentan al gran desafío de cómo atraer la atención de los consumidores. Cada individuo tiene una percepción diferente del entorno de compra basada en su propia experiencia, creencias y actitudes. Es por eso que las nuevas técnicas y enfoques de marketing se están volviendo cada vez más populares en el entorno del marketing.

本文旨在探讨FaceReader在比较斯洛伐克和西班牙两个国家的顾客嗅觉偏好方面的效用。我们以斯洛伐克和西班牙市场一家食品杂货店的面点部门顾客为研究对象, 考察其嗅觉偏好。

本研究的目标是探讨在斯洛伐克和西班牙市场选择适合面点部门的香气时潜在的/无意识的偏好。与传统的定性感官测试不同, 我们旨在通过选定香气的图像识别与选定销售部门相关的气味的联想, 并通过FaceReader 7软件在线收集隐性反馈。

我们观察到两组受访者在回答关于面点产品气味联想时的心境差异。西班牙受访者略带愉悦, 而斯洛伐克受访者略带不悦。西班牙受访者对面点产品的气味引起的记忆和情感更为丰富, 这可能是由更高愉悦心境所解释的。该研究的主要贡献在于提供了在营销研究中利用反馈的新机会, 该反馈不仅依赖于明确的数据, 还依赖于隐性数据。将方法学工具扩展到隐性反馈的前提是以某种形式对问卷收集的数据进行控制。在为特定商店/部门选择/研究香气方面, 相对于使用神经影像工具在时间和金钱方面的花费, 生物测定工具的使用可以作为高效替代。

由于本研究的样本量较小, 因此不能对整个人口做出充分的结论。基于经验发现和受到大流行病限制, 我们计划进行类似研究, 使用真实的香气样本, 并考虑更大规模的受试者样本, 同时考虑到天气、季节、嗅觉敏感度（嗅觉缺失、嗅觉减退、正常嗅觉）和参与者疲劳程度（周初和周末）对受试者的影响。

当今, 营销人员面临着吸引消费者注意的最大挑战。每个个体根据其自身经验、信仰和态度对购物环境有着不同的感知。因此, 在营销环境中, 新的营销技术和方法变得越来越受欢迎。

This study aims to understand how quickly Japanese banks readjust their capital ratios (leverage, regulatory capital, tier-I capital and common equity) following an economic shock.

This study uses a two-step system GMM framework to test the study's hypotheses using the annual data of Japanese commercial and cooperative banks ranging from 2005 to 2020.

The findings show that banks adjust their leverage ratio faster than regulatory capital, tier-I capital and common equity ratios. In addition to that, the results reveal that the speed of capital adjustment is higher for commercial banks than for cooperative banks, suggesting higher economic costs and implications for commercial banks. Furthermore, it is worth noting that well-capitalised (under-capitalised) banks tend to prioritise the adjustments to common equity (leverage) before considering the adjustments to leverage (common equity). According to the results, high-liquid (low-liquid) banks alter their regulatory capital and tier-I capital ratios (leverage) more quickly (more slowly) than low-liquid (high-liquid) banks.

The findings suggest that when formulating and implementing new banking regulations, particularly in assessing and adjusting specific capital requirements under Pillar II of Basel III, management (including bankers, regulators and policymakers) should consider the heterogeneity observed in the rate of capital adjustment across various bank characteristics. Additionally, bank managers should also consider the speed of adjustment when determining optimal half-life and target capital structures.

To the author's knowledge, this study represents a pioneering investigation into the rate of adjustment of capital ratios (leverage, regulatory, tier-I and common equity) within Japan's banking sector. The study employs a comprehensive dataset encompassing both commercial and cooperative banks to facilitate this analysis. A notable contribution to the existing body of literature, this study offers a detailed analysis and emphasises the varying degrees of adjustment in capital ratios. The study also highlights the heterogeneous nature of the adjustment rate in these ratios by categorising the data into well-capitalised, under-capitalised, highly liquid and low-liquid banks.

In light of the key role attributed to the board of directors as a monitoring tool to constrain earnings management practices, this study aims to examine the effect of some board attributes on accrual-based earnings management and real earnings management in the Middle Eastern and North African (MENA) context, whose institutional, economic and legal environment is markedly different from that of most organization for economic cooperation and development countries.

The authors selected a sample of 161 nonfinancial companies from nine MENA countries between 2014 and 2021 (corresponding to an unbalanced data panel of 486 observations). The authors used the generalized least squares regression test to examine the relationship between board attributes and earnings management.

The authors found that three board attributes (size, independence and gender diversity) have no effect on both types of earnings management practices, while CEO duality has no effect on accrual-based earnings management but has a significant and negative effect on real earnings management. Overall, the results suggest that most board attributes do not play a crucial role in reducing earnings management.

The results provide valuable insights into the universal role of corporate governance mechanisms and raise questions about the role of the board of directors in improving reporting quality in the MENA context.

Regulators should adapt corporate governance mechanisms to the characteristics of the institutional context in which they are inserted.

To the best of the authors’ knowledge, this study is the first to examine the effect of various board characteristics on both types of earnings management practices in the MENA context. It also provides the first empirical evidence of the relationship between board gender diversity and earnings management in the MENA region.