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This study developed two presentation modes of scientific articles and evaluated their usability with user experiments.

Two presentation modes of scientific articles, simply referred to as “genre presentation mode” and “argument presentation mode”, were constructed based on their genre structure and argument structure respectively. Their usability was evaluated by being compared against the existing RichHTML presentation mode in the experiments using eye-tracking and questionnaire methods.

The participants who were going to find the specific information of scientific articles rated the genre presentation mode higher than they did with either the argument or the RichHTML presentation mode for effectiveness. In contrast, those who were going to understand the general idea of scientific articles rated both the genre and argument presentation mode higher than they did with the RichHTML mode. In terms of efficiency, the participants took less reading time when the articles of non-native language were presented with the genre mode than they did when the articles were presented with the argument mode. When reading the articles in native language to understand the general idea, the participants took less reading time for the articles presented with the argument mode than they did for the articles presented with the genre mode. In comparison, they took less reading time when the articles were presented with the argument mode if they were going to find specific information. For satisfaction, the genre presentation mode was more popular than the argument mode and the RichHTML mode. However, the participants were less satisfied with the argument presentation mode than the other two when reading in native language and intending to find specific information.

The two presentation modes of scientific articles are found to improve the accuracy of information acquisition, shorten the total reading time and be more acceptable by readers.

The purpose of this paper is to investigate how fairness evaluations are constructed in a B2B context.

This paper conducts a field study of Air Greenland and its internal and external customers based on strong structuration theory (Stones, 2005). The authors employ context and conduct analysis to analyze how fairness evaluations emerge across four levels of structuration.

The paper finds that fairness evaluations emerge as a result of the interaction between external institutional pressures, agents' internal structures, and situated reflection and outcomes. The construction of fairness evaluations was embedded in contradictory institutional structures, where groups of actors constructed different evaluations of fair profits, procedures and prices. Actors furthermore worked on changing position-practice relations which shifted relations, external structures and affected outcomes and fairness evaluations.

This paper offers a conceptualization of embedded agency as emerging across the four levels of structuration. This contributes to debates in strong structuration theory through conceptualizing and analyzing how actors may be both be constrained and oriented by structures while reflexively adapting structures across the four levels of structuration. The paper extends extant pricing fairness research by illustrating how actors' construction of fairness flexibly develop fairness evaluations while responding to legitimacy and societal demands, including the needs of particular customer groups.

Scholars of persuasion have long made a distinction between appeals to logic, emotion and authority- logos, ethos and pathos- but ideas developed to account for live face-to-face conversation processes must also be tested in new media. We aimed to test the effectiveness of these three strategies in one-to-one chats through different communication media.

With a 3 × 3 × 2 between-subject factorial design, we tested these three strategies in one-to-one chats (female–female or male–male pairs) through three communication media: face-to-face, Skype video or Skype text. The persuasion scenario was adapted from prior studies in which students were presented with the idea of requiring a comprehensive exam as part of their degree. The participants were all undergraduate students of a major university in USA.

Our results showed trivial differences between female–female and male–male conditions. The logos appeal worked best overall in persuading the participants to change their reported attitudes. Additionally, the explanations provided by the participants for their own opinions were most like the persuasion scripts in the logos condition compared to the other two appeal conditions. Separately, participants indicated some disapproval of the pathos appeal in the text-based chat condition, although this did not seem to make a difference in terms of actual attitude change.

One major limitation of our study is that our subjects are college students and therefore are not representative of Internet users in general. Future research should test these three types of persuasion strategies on people of diverse backgrounds. For example, while logos seems to be most effective strategy in persuading college students (at least in our study), pathos or ethos may be more effective when one attempts to persuade people of different backgrounds.

Although it is enough for a statistical test, our sample size is still relatively small due to constraints on time, personnel and funding. We also recognize that it is challenging both conceptually and empirically to compare the effectiveness of three persuasion strategies separately.

Our findings suggest it is helpful to use fact-checking tools to combat disinformation in cases where users may not have sufficient domain knowledge or may not realize the need to identify or examine the given information. Additionally, it may require more effort to negate the impact of the disinformation spread than correcting the information, as some users may not only believe false information but also may start to reason in ways similar to those presented in the disinformation messages.

Past studies on online persuasion have limitedly examined whether and how communication media and persuasion strategies interact in one-to-one persuasion sessions. Our experiment makes an attempt to close this gap by examining the persuasion process and outcome in three different communication media and with three different persuasion strategies.

Food and beverage (F&B) small and medium-sized enterprises (SMEs) must diversify their markets and obtain predictable sources of revenues to withstand difficult and volatile periods such as the post-pandemic geopolitical scenario, recently burdened by the Russian-Ukrainian conflict. On the other hand, another strand of the literature suggests that public procurement could be considered a great source of income, enabling solid contracts, revenues and cash-flow stability. Therefore, this paper aims to explore the role of public procurement, the adoption of e-commerce platforms and their interactions in affecting the exporting performances of SMEs operating in the F&B sector.

The study retrieves data from 2,186 Italian F&B manufacturing SMEs relying on Margò by Cribis database. Therefore, it conducts a structured equational model (SEM) to test the developed hypotheses empirically.

The findings reveal that digital selling platforms positively affect exports, whereas public procurement negatively affects F&B SMEs exports. Nonetheless, findings underline that the interaction between public procurement and the adoption of digital selling platforms dampens public procurement's negative effects on exports.

This study brings an original contribution to the F&B literature by conducting empirical research on an extensive sample of firms from one of the most influential countries in the F&B vertical, Italy, with officially registered data. More importantly, to the best of the authors' knowledge, this study pioneers the investigation of the relationship between public procurement and e-commerce platforms in affecting F&B SMEs' export performances.

The purpose of this paper is to investigate the comment letters (CLs) in the standard-setting process of audits of less complex entities (LCEs). The objective is to gain insight into the overall picture of the CLs and to report on areas where comment providers agree or disagree with IAASB's Part 10.

A content analysis of 60 comment letter (CLs) was conducted to investigate the suggested additional Part 10 on audits of groups' financial statements in the proposed ISA for LCEs. Hence, this study examines three specific topics: (1) the views related to the use of the International Standard on Auditing (ISA) for LCEs for group audits in which component auditors are involved, (2) the proposed group-specific qualitative characteristics to describe the scope of group audits and, finally, (3) insights into the content of the proposed Part 10 and related conforming amendments. The Gioia method is used to provide a holistic approach to concept development of the arguments about the new Part 10.

The CLs stated that, while the proposed Part 10 has some weak points, it still provides a solid and practical structure within which to undertake an LCE group audit and a promising basis for further development. For instance, when discussing the improvements, the CLs stated that Part 10 should allow for more auditor judgment when determining when the involvement of component auditors renders a group audit complex. In addition, the CLs asserted that professional judgment should be engaged when considering the qualitative characteristics and the complexity of the group.

This study contributes to the very scarce research about the ISA for LCEs and the role of lobbying in shaping the audit standard-setting process.

This study serves two objectives; first, it examined the impact of ownership structure and board characteristics on firm value; second, the moderating effects of board gender diversity (women appearance on board) and board ethnic diversity (Chinese, Indian, and Foreign ethnicities) have been examined on the relationship between ownership structure, board characteristics, and firm value.

The dynamic model, system generalized method of moments (S-GMM hereafter), is employed to control potential dynamic endogeneity, reverse causality, simultaneity and unobserved heterogeneity persistent in corporate governance-performance relationships during 2006–2017 of 483 Malaysian listed companies.

Findings pertaining to objective one reveal that there is a weak linkage between ownership structure and firm value, whereas board characteristics significantly affect firm performance based on resource dependence theory. While considering the results of objective two, there is mixed evidence of moderating impact of board gender and ethnic diversity on ownership structure, board characteristics and performance nexus.

The findings of the study are practically significant for regulatory bodies, namely, Bursa Malaysia, Securities Commission (SC) Malaysia, and policymakers to develop guidelines for ownership structure variables. Moreover, Malaysian firms need to disperse their concentrated ownership structure for enhanced firm value. In addition, board characteristics significantly affect firm performance in Malaysian listed companies.

The paper contributes to multiple aspects: first, it examined the impact of ownership structure and board characteristics on firm performance. Second, the moderating effect of board gender and board ethnic diversity contributes to research significant and valuable for the researchers and practitioners. Finally, the study employed S-GMM, controlling for dynamic endogeneity considered a main econometric problem for CG-performance relationships.

The present study aims to examine the scope and contribution of behavioural investigative advice (BIA) reports from the National Crime Agency (NCA).

The 77 BIA reports reviewed were written between 2016 and 2021. They were evaluated using Toulmin’s (1958) strategy for structuring pertinent arguments, current compliance with professional standards, the grounds and backing provided for the claims made and the potential utility of the recommendations provided.

Consistent with previous research, most of the reports involved murder and sexual offences. The BIA reports met professional standards with extremely high frequency. The 77 reports contained a total of 1,308 claims of which 99% were based on stated grounds. A warrant and/or backing was provided for 73% of the claims. Most of the claims in the BIA reports involved a behavioural evaluation of the crime scene and offender characteristics. The potential utility of the reports was judged to be 95% for informative behavioural crime scene analysis and 40% for potential new lines of enquiry.

The reports should serve as a model for the work of behavioural investigative advisers internationally.

To the best of the authors’ knowledge, this is the first study to systematically evaluate BIA reports commissioned by the NCA; it adds to previous similar studies by evaluating the largest number of BIA reports ever reviewed, and uniquely provides judgement of overall utility.

The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the instigation and advancement of a culture of sustainable development.

A qualitative approach was used to analyse the case of Waratah Coal Pty Ltd vs Youth Verdict Ltd – a dispute over a lease to establish a coal mine. The study draws on Carnegie et al.’s (2021a, 2021b) multidimensional definition of accounting and the Carnegie et al.’s (2023) framework for analysis to explore how different parties drew on accounting concepts to support their position over the sustainability of the mining lease proposal.

A multidimensional perspective on accounting appears to have clear transformative potential and can be used to champion a culture of sustainable development. This approach also has broad societal, environmental and moral implications that transcend Western financial metrics. This study shows that relying solely on accounting as a technical practice to pursue economic benefits can result in contested arguments. Overall, this analysis illustrates how the wider public, and notably First Nations communities, might challenge accounting methodologies that marginalise cultural and social narratives.

This paper expands accounting research by demonstrating how fully embracing accounting’s capacities can create a space for hearing multiple voices, including those silenced by Western accounting practices. Specifically, this study presents a unique case in which the authors incorporate the voices and views of those affected by accounting-based decisions.

This study aims to investigate basic/core principles and practical tools behind successful manuscript writing for education journals. Drawing on the insights of journal editors and related literature, this paper seeks to clarify the craft of preparing quality manuscripts to meet the expectations of academic journals.

This paper uses an interpretivist framework by incorporating a qualitative analysis of the literature with the authors’ experiences to identify key principles and issues in academic publishing. These narratives provide an empirical basis for understanding the mechanics and essence of effective manuscript crafting. The study integrates theoretical knowledge with actionable strategies, focusing on identifying the objectives and processes of writing, determining common challenges and directing readers toward comprehensive resources for guidance in article writing.

This study reveals that manuscript rejections often transcend technical shortcomings. Issues that are central to nonacceptance include misalignment with a journal’s thematic focus, absence of a coherent and persuasive argument, methodological weaknesses and insufficient evidence underpinning the assertions. Successful publication depends not just on data presentation and adherence to submission norms but also on developing a narrative that enriches the prevailing scholarly discourse. Our findings advocate for manuscripts that strike an appropriate balance between lucidity and analytical rigor, avoid superfluous technical language and express a mix of assertiveness and scholarly modesty.

Although there is literature on academic writing, very few recent articles have been uncovered that probe the intricacies of crafting education manuscripts and point to resources.