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Intumescent coatings are nowadays a dominant passive system used to protect structural materials in case of fire. Due to their reactive swelling behaviour, intumescent coatings are particularly complex materials to be modelled and predicted, which can be extremely useful especially for performance-based fire safety designs. In addition, many parameters influence their performance, and this challenges the definition and quantification of their material properties. Several approaches and models of various complexities are proposed in the literature, and they are reviewed and analysed in a critical literature review.

Analytical, finite-difference and finite-element methods for modelling intumescent coatings are compared, followed by the definition and quantification of the main physical, thermal, and optical properties of intumescent coatings: swelled thickness, thermal conductivity and resistance, density, specific heat capacity, and emissivity/absorptivity.

The study highlights the scarce consideration of key influencing factors on the material properties, and the tendency to simplify the problem into effective thermo-physical properties, such as effective thermal conductivity. As a conclusion, the literature review underlines the lack of homogenisation of modelling approaches and material properties, as well as the need for a universal modelling method that can generally simulate the performance of intumescent coatings, combine the large amount of published experimental data, and reliably produce fire-safe performance-based designs.

Due to their limited applicability, high complexity and little comparability, the presented literature review does not focus on analysing and comparing different multi-component models, constituted of many model-specific input parameters. On the contrary, the presented literature review compares various approaches, models and thermo-physical properties which primarily focusses on solving the heat transfer problem through swelling intumescent systems.

The presented literature review analyses and discusses the various modelling approaches to describe and predict the behaviour of swelling intumescent coatings as fire protection for structural materials. Due to the vast variety of available commercial products and potential testing conditions, these data are rarely compared and combined to achieve an overall understanding on the response of intumescent coatings as fire protection measure. The study highlights the lack of information and homogenisation of various modelling approaches, and it underlines the research needs about several aspects related to the intumescent coating behaviour modelling, also providing some useful suggestions for future studies.

The current study uses an advanced machine learning method and aims to investigate whether auditors perceive financial statements that are principles-based as less risky. More specifically, this study aims to explore the association between principles-based accounting standards and audit pricing and between principles-based accounting standards and the likelihood of receiving a going concern opinion.

The study uses an advanced machine-learning method to understand the role of principles-based accounting standards in predicting audit fees and going concern opinion. The study also uses multiple regression models defining audit fees and the probability of receiving going concern opinion. The analyses are complemented by additional tests such as economic significance, firm fixed effects, propensity score matching, entropy balancing, change analysis, yearly regression results and controlling for managerial risk-taking incentives and governance variables.

The paper provides empirical evidence that auditors charge less audit fees to clients whose financial statements are more principles-based. The finding suggests that auditors perceive financial statements that are principles-based less risky. The study also provides evidence that the probability of receiving a going-concern opinion reduces as firms rely more on principles-based standards. The finding further suggests that auditors discount the financial numbers supplied by the managers using rules-based standards. The study also reveals that the degree of reliance by a US firm on principles-based accounting standards has a negative impact on accounting conservatism, the risk of financial statement misstatement, accruals and the difficulty in predicting future earnings. This suggests potential mechanisms through which principles-based accounting standards influence auditors’ risk assessments.

The authors recognize the limitation of this study regarding the sample period. Prior studies compare rules vs principles-based standards by focusing on the differences between US generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) or pre- and post-IFRS adoption, which raises questions about differences in cross-country settings and institutional environment and other confounding factors such as transition costs. This study addresses these issues by comparing rules vs principles-based standards within the US GAAP setting. However, this limits the sample period to the year 2006 because the measure of the relative extent to which a US firm is reliant upon principles-based standards is available until 2006.

The study has major public policy suggestions as it responds to the call by Jay Clayton and Mary Jo White, the former Chairs of the US Securities and Exchange Commission (SEC), to pursue high-quality, globally accepted accounting standards to ensure that investors continue to receive clear and reliable financial information globally. The study also recognizes the notable public policy implications, particularly in light of the current Chair of the International Accounting Standards Board (IASB) Andreas Barckow’s recent public statement, which emphasizes the importance of principles-based standards and their ability to address sustainability concerns, including emerging risks such as climate change.

The study has major public policy suggestions because it demonstrates the value of principles-based standards. The study responds to the call by Jay Clayton and Mary Jo White, the former Chairs of the US SEC, to pursue high-quality, globally accepted accounting standards to ensure that investors continue to receive clear and reliable financial information as business transactions and investor needs continue to evolve globally. The study also recognizes the notable public policy implications, particularly in light of the current Chair of the IASB Andreas Barckow’s recent public statement, which emphasizes the importance of principles-based standards and their ability to address sustainability concerns, including emerging risks like climate change. The study fills the gap in the literature that auditors perceive principles-based financial statements as less risky and further expands the literature by providing empirical evidence that the likelihood of receiving a going concern opinion is increasing in the degree of rules-based standards.

This exploratory research aims to identify the effect of perceived stress level and self-efficacy on management quality and what practices and theories need to be enhanced to improve management quality under volatility business environments.

The study surveyed 291 working women, using the Perceived Stress Scale and the General Self-Efficacy Scale. Latent class analysis (LCA) for classifications of respondents, using categorical observed variables and MANCOVA, are applied to determine the relationship between stress and self-efficacy on the assigned classes.

The study suggests that in a highly volatile business environment, where stress is high, affecting management quality, managers as individuals fall into one of four classes that describe their techniques of coping with the stress, namely Uncommitted Experimenters, Try Anything, Intrinsically Motivated and Externally Motivated. Techniques of stress management classification are significantly related to the combined perceived stress and self-efficacy measures, with Externally Motivated respondents as the classification with a significant mean difference.

The main limitation of the study at hand refers to the sample size versus the number of potential factors of stress. This limitation highlights the need for further data gathering and research in this area, as stress is a critical factor of performance and often ignored in traditional management theories. Another limitation of this study is the lack of in-depth analysis of the use of meditation; its benefits and how to best use this practice in traditional work settings.

The outcome of the study could have significant implications for quality of management in business, private and social sectors by providing meditation as a tool for employees and stakeholders to handle stress in conflict zones.

Using stress management techniques might prove to be a low-cost tool for better quality management of human assets.

The authors study focuses on women in volatile economic turmoil, natural devastations, conflict areas and politically insecure environments. This socioeconomic segment was rarely scrutinized despite its direct effect on a large number of economies hosting a sizeable portion of the world’s population. Interesting potential results highlight the relationship between the respondents in the Intrinsically Motivated class and stress reduction for the benefit of management quality.

This paper presents a decision-making framework for e-banking operations, based on the Quality Function Deployment and the Analytic Hierarchy Process. The main research question is the development of a framework and its potential contributions in supporting decision makers in implementing quality strategies that will encourage the usage of e-banking services (EBS).

The introduced framework comprises four distinct stages which include criteria determination, field surveys and EFA, QFD application including AHP and finally sensitivity analysis investigating the dynamic nature of the environment. AHP determines the intensity of the relationship between e-banking quality criteria and customer banking activities. A novel House of Quality (HoQ) is proposed, based on a market mix founded on key e-banking activities, and sensitivity analysis is used to investigate alternative scenarios. To illustrate the steps of applying this framework, the authors use a convenience sample from the Greek e-banking sector.

Through the illustrated example is supported that the proposed approach can reveal valuable information when contemplating strategies to improve e-banking usage and expand its acceptance. In addition, sensitivity analysis leads to purposeful insights regarding the effects of market segmentation and/or target settings on the ranking of e-banking quality/selection criteria provided by the HoQ. In the specific numerical example, the most critical quality factors were “Security and Reliability”, “Convenience”, “Design”, “Pricing” and “Skills,” although different rankings night well appear in different contexts or geographical regions. Moreover, sensitivity analysis showed that these results depend on the specific market mix and targets. As mentioned above, the implementation of the framework in different geographical regions or e-service sectors might certainly reveal different critical factors.

Discussed in the paper body.

Discussed in the paper body.

The paper presents a well-defined four stage framework for improving EBS penetration. It utilizes a structured qualitative and quantitative approach and outlines and ranks e-banking quality factors stemming from the market mix and allows assessment of alternative scenarios through sensitivity analysis.

Teachers leave the profession for various reasons, such as inadequate pay, work demands, and lack of support from their administrative leaders. Hargreaves (2004) attributed the growing teacher burnout phenomenon to accountability pressures in the forms of high-stakes testing and increasing work demands. This stress can result in teacher's low self-efficacy and the perception of workplace alienation. Seyfarth (2008) described an alienated teacher with the “feeling that one's work is meaningless and that one is powerless to bring about change” (p. 198). Administrative leadership can further inhibit a teacher's professional growth by failing to meet the teacher's needs with respect to instructional coaching and lacking opportunities for professional self-reflection.

This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit clients and the risk of material misstatements, including inherent risk and control risk. In particular, the authors study the mediating effects of board characteristics such as board size, independence and gender diversity.

Based on a sample of 100 audit clients listed on the FTSE 100 from 2015 to 2021, this study uses structural equation modelling to test the research objectives.

The findings indicate a significant and negative association between disruptive technology adoption by audit clients and inherent risk. However, there is no significant evidence observed for control risk. The utilisation of disruptive technology by the audit client has a significant impact on the board characteristics, resulting in an increase in board size, greater independence and gender diversity. The authors also find strong evidence that board independence mediates the association between disruptive technology usage and both inherent risk and control risk. In addition, board size and gender exhibit distinct and differential mediating effects on the association and across the two types of risks.

The study reveals that the significant role of using disruptive technology by audit clients in reducing the risk of material misstatements is closely associated with the board of directors, which makes audit clients place greater emphasis on the construction of effective corporate governance.

This study offers essential primary evidence that can assist policymakers and standard setters in formulating guidance and recommendations for board size, independence and gender quotas, ensuring the enhancement of effective governance and supporting the future of audit within the next generation of digital services.

With respect to relevant stakeholders, it is imperative for audit clients to recognise that corporate governance represents a fundamental means of addressing the ramifications of applying disruptive technology, particularly as they pertain to inherent and control risks within the audit client.

This study contributes to the existing literature by investigating the joint impact of corporate governance and the utilisation of disruptive technology by audit clients on inherent risk and control risk, which has not been investigated by previous research.

We studied the relationship between job engagement and systematic problem solving (SPS) among shop-floor employees and how lean production (LP) and Internet of Things (IoT) systems moderate this relationship.

We collected data from a sample of 440 shop floor workers in 101 manufacturing work units across 33 plants. Because our data is nested, we employed a series of multilevel regression models to test the hypotheses. The application of IoT systems within work units was evaluated by our research team through direct observations from on-site visits.

Our findings indicate a positive association between job engagement and SPS. Additionally, we found that the adoption of lean bundles positively moderates this relationship, while, surprisingly, the adoption of IoT systems negatively moderates this relationship. Interestingly, we found that, when the adoption of IoT systems is complemented by a lean management system, workers tend to experience a higher effect on the SPS of their engagement.

One limitation of this research is the reliance on the self-reported data collected from both workers (job engagement, SPS and control variables) and supervisors (lean bundles). Furthermore, our study was conducted in a specific country, Italy, which might have limitations on the generalizability of the results since cross-cultural differences in job engagement and SPS have been documented.

Our findings highlight that employees’ strong engagement in SPS behaviors is shaped by the managerial and technological systems implemented on the shop floor. Specifically, we point out that implementing IoT systems without the appropriate managerial practices can pose challenges to fostering employee engagement and SPS.

This paper provides new insights on how lean and new technologies contribute to the development of learning-to-learn capabilities at the individual level by empirically analyzing the moderating effects of IoT systems and LP on the relationship between job engagement and SPS.

This paper shares findings from a multi-year literacy professional development partnership between a school district and university (2014–2019). We share this case of a Literacy Cohort initiative as an example of cross-institutional professional development situated within several of NAPDS’ nine essentials, including professional learning and leading, boundary-spanning roles and reflection and innovation (NAPDS, 2021).

We asked, “In what ways did the Cohort initiative create conditions for community and collaboration in the service of meaningful literacy reforms?” Drawing on social design methodology (Gutiérrez & Vossoughi, 2010), we sought to generate and examine the educational change associated with this multi-year initiative. Our data set included programmatic data, interviews (N = 30) and artifacts of literacy teaching, learning and leading.

Our findings reflect the emphasis areas that are important to educators in the partnership: diversity by design, building relationships through collaboration and rooting literacy reforms in teacher leadership. Our discussion explores threads of reciprocity, simultaneous renewal and boundary-spanning leadership and their role in sustaining partnerships over time.

This paper contributes to our understanding of building and sustaining a cohort model of multi-year professional development through the voices, perspectives and experiences of teachers, faculty and district administrators.

The purpose of this paper is to examine the effect of subjective ambivalence on ethical consumption behaviors and the role of ethical claims in reducing feelings of ambivalence toward buying ethical products.

The authors conducted two studies. In study 1, the authors carried out an online survey with a sample of 230 French consumers. The authors applied structural equation modeling with Amos to test the relationships among skepticism, ambivalence and ethical consumption behaviors. Study 2 is an experimental design in which the authors manipulated ethical claims (low – few ethical arguments vs. high – many ethical arguments) in advertising (176 French panelists). The authors tested the relationships among consumer ethical sensitivity, perceived brand ethicality, skepticism, ambivalence and intention to purchase an ethical product, depending on ethical claims in advertising.

Study 1 shows that skepticism toward advertising of ethical products amplifies feelings of ambivalence and that ambivalence reduces consumers’ willingness to adopt ethical consumption behaviors. Study 2 shows that strong claims in advertising of ethical products reduce skepticism toward advertising of ethical products and feelings of ambivalence toward buying an ethical product through perceived brand ethicality, with consumers’ ethical sensitivity positively moderating these relationships.

The two studies explore only one form of ambivalence (i.e. subjective), and the experimental study focuses on a single category of products.

The findings highlight the difficulties in promoting ethical products. Consumers need to know if a product is “really” ethical, as they may feel ambivalent toward that product. This paper shows that strong ethical claims in advertising ethical products significantly help to overcome this barrier.

Based on attribution theory and persuasion models, this research reveals how ethical claims in advertising affect feelings of ambivalence, which negatively influence consumers’ willingness to adopt ethical consumption. In addition, it follows a holistic approach to ethical consumption behaviors to explore consumers’ ambivalence.

The purpose of this paper is to focus on the role of stress and work from home and their influence on the frequency of praying (spirituality) and attending ritual services (religiosity).

Drawing from a data set from Understanding Society (COVID-19 study) in the UK from 5,357 participants, this study specifies a two-level mixed-effects ordered-probit regression to test the main hypotheses and chi-square (x²) analysis, gamma (γ) and tau-b (τ_b) for checking the robustness of this study results.

The findings of this study exhort with statistical confidence that spirituality is positively related to religiosity. Working from home positively influences individuals’ spiritual and religious needs, while attending religious services in person is associated with less stress. Females have been found to be more likely to pray rather than attend religious services.

This study investigates the role of work from home and stress on spirituality and religiosity, two key elements often forgotten in personal life and copying. This paper considers spirituality as the frequency of praying, while religiosity is the frequency of attending rituals, which religion has institutionalised.