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The purpose of this paper is to develop an efficient non-iterative model combining advanced numerical methods for solving buoyancy-driven flow problems.

The solution strategy is based on two independent numerical procedures. The Navier-Stokes equation is solved using the non-conforming Crouzeix-Raviart (CR) finite element method with an upstream approach for the non-linear convective term. The advection-diffusion heat equation is solved using a combination of Discontinuous Galerkin (DG) and Multi-Point Flux Approximation (MPFA) methods. To reduce the computational time due to the coupling, the authors use a non-iterative time stepping scheme where the time step length is controlled by the temporal truncation error.

Advanced numerical methods have been successfully combined to solve buoyancy-driven flow problems on unstructured triangular meshes. The accuracy of the results has been verified using three test problems: first, a synthetic problem for which the authors developed a semi-analytical solution; second, natural convection of air in a square cavity with different Rayleigh numbers (103-108); and third, a transient natural convection problem of low Prandtl fluid with horizontal temperature gradient in a rectangular cavity.

The proposed model is the first to combine advanced numerical methods (CR, DG, MPFA) for buoyancy-driven flow problems. It is also the first to use a non-iterative time stepping scheme based on local truncation error control for such coupled problems. The developed semi analytical solution based on Fourier series is also novel.

Behavioral finance and market microstructure studies suggest that the investor sentiment and liquidity are related. This paper aims to examine the aggregate sentiment–liquidity relationship in emerging markets (EMs) for both the sample period and crisis period. Then, it verifies this relationship, using the asymmetric sentiment.

This study uses a sample consisting of stocks listed on the SSE Shanghai composite index (348 stocks), the JKSE (118 stocks), the IPC (14 stocks), the RTS (12 stocks), the WSE (106 stocks) and FTSE/JSE Africa (76 stocks). This is for the period ranging from February, 2002 until March, 2021 (230 monthly observations). We use the panel data and apply generalized method-of-moments (GMM) of dynamic panel estimators.

The empirical analysis shows the following results: first, it demonstrates a significant relationship between the aggregate investor sentiment and the stock market liquidity for the sample period and crisis one. Second, referring to the asymmetric sentiment, we have empirically given proof that the market is significantly more liquid in times of the optimistic sentiment than it is in times of the pessimistic sentiment. Third, using panel causality tests, we document a unidirectional causality between the investor sentiment and liquidity in a direct manner through the noise traders and the irrational market makers and also a bidirectional causality in an indirect channel.

The results reported in this paper have implications for regulators and investors in EMs. Firstly, the study informs the regulators that the increases and decreases in the stock market liquidity are related to the investor sentiment, not financial shocks. We empirically evince that the traded value is higher in the crisis. Secondly, we inform insider traders and rational market makers that the persistence of increases in the trading activity in both quiet and turbulent times is associated with investor participants such as noise traders and irrational market makers.

The originality of this work lies in employing the asymmetric sentiment (optimistic/pessimistic) in order to denote the sentiment–liquidity relationship in EMs for the sample period and the 2007–2008 subprime crisis.

Responsible tourism is a current theme in the line of work on sustainable development alternatives, both ecological and economical and social and societal. The concept has received very little attention from researchers in emerging countries and even less when exploring the weight and role of children in understanding, adopting and initiating attitudinal change toward sustainable tourism. First, this chapter examines the knowledge of the dimensions of responsible tourism and their integration into a process of child empowerment. The qualitative study results with 19 children aged between 6 and 15 years show a lack of understanding of the components and scope of the concept among younger children, while recognition of ecological considerations among older children is relatively high. Nevertheless, children of all ages show a willingness to become active agents of change in their immediate environment if supported by the community. The results also show that children's reflexivity can be strengthened through education for sustainable development (ESD) while allowing them to occupy the space and place necessary for their empowerment regarding ecology and tourism.

This paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. The authors analyse the themes that emerge from the second part of the special issue, which allows us to identify the diverse accounting and accountability practices across different geographical and organisational contexts. The authors also provide an overall picture of the contributions of the special issue, with insights into avenues of future research.

Building on the first part of the AAAJ special issue, the paper draws together and identifies additional emerging themes related to research into the COVID-19 pandemic and how it impacts accounting, accountability and management practices. The authors reflect on the contributions of the special issue to the interdisciplinary accounting research project.

The authors identify two macro-themes and outline their contributions to the accounting literature. The first deals with the changes and dangers of accounting and accountability practices during the pandemic. The second considers accountability practices in a broader sense, including reporting, disclosure and rhetorical practices in the management of COVID-19.

The paper shows the pervasive role of accounting and accountability in the unprecedented and indiscriminate health crisis of COVID-19. It highlights the important role of special issues in producing timely research that responds to unfolding events.

This paper contributes to current debates on the roles of accounting and accountability during COVID-19 by drawing together the themes of the special issue and identifying future interdisciplinary accounting research on the pandemic's aftermath.