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Biofeedback is used for regulating vestibular adaptation and balance by providing real-time stimulus to the individual during physical activities. This study aimed at (1) developing a wearable device, which tracks balance, counts the number and the direction of balance losses and provides haptic biofeedback through real-time vibration stimulus (2) investigating device efficacy on an adolescent medulloblastoma patient during static and dynamic tasks.

A 16-year-old medulloblastoma patient used the device during 10-m walking and single-leg stance tests. The knee joint kinematics and the number and direction of balance losses were recorded for “with” and “without” biofeedback conditions.

The device helped regulate the knee joint kinematics and reduce the number of balance losses of the medulloblastoma patient. The knee joint movement pattern similarity of the control subject was highly correlated (R² = 0.997, RMSE = 1.232). Conversely, medulloblastoma patient knee joint movement pattern similarity was relatively weak (R² = 0.359, RMSE = 18.6) when “with” and “without” biofeedback conditions were compared. The number of balance losses decreased when the medulloblastoma patient was guided with biofeedback.

The major limitation of this pilot study is the lack of a large and homogeneous number of participants. The medulloblastoma patient used the device while walking after she was given enough time to get used to the tactile biological feedback, so the long-term effect of the device and biofeedback guidance were not investigated. Additionally, the potential desensitization with prolonged use of the device was not evaluated.

Biofeedback reduced the number of balance losses; additionally, the knee joint movement pattern was regulated during static and dynamic tasks. This device can be integrated into the physical therapy of patients with balance, vestibular and postural control impairments.

This is compact and has an easy-to-wear design, patients, who have balance and postural control impairments, can practically use the device during their activities of daily living.

The device promotes physical activity adaptation and regulates gait through continuous and real-time balance control. Its design makes it simple for the user to wear it beneath clothing while using the sensor.

To investigate the influence of logistics and transportation workers’ perceptions of their management’s simultaneous safety and operations focus (or lack thereof) on related worker safety and operational perceptions and behaviors.

This multi-method research consisted of two studies. Study 1 aimed to establish correlational relationships by evaluating the impact of individual-level worker perceptions of operationally focused routines (as a moderator) on the relationship between worker perceptions of safety-related routines and workers’ self-reported safety and in-role operational behaviors using a survey. Study 2 aimed to establish causal relationships by evaluating the same conceptual relationships in a behavioral-type experiment utilizing vehicle simulators. After receiving one of four pre-task briefings, participants completed a driving task scenario in a driving simulator.

In Study 1, the relationship between perceived safety focus and safety behavior/in-role operational behavior was strengthened at higher levels of perceived operations focus. In Study 2, participants who received the balanced pre-task briefing committed significantly fewer safety violations than the other 3 treatment groups. However, in-role driving deviations were not impacted as hypothesized.

This research is conducted at the individual (worker) level of analysis to capture the little-known perspectives of logistics and transportation workers and explore the influence of balanced safety and operational routines from a more micro perspective, thus contributing to a deeper understanding of how balanced routines might influence worker behavior when conducting dynamic tasks to ensure safe, effective outcomes.

When scientific information is unclear about the health benefits of foods, people choose to react in different ways. Using a posttest-only control group design, the authors tested how balanced and nonfactual information available on YouTube influences public perception of organic foods.

The authors randomly assigned participants (N = 640) from a southern US land grant university to watch one video: balanced news, nonfactual news, or control. All participants indicated changes in perception about organic foods immediately after the video. The authors analyzed the data using one-way and two-way ANOVA.

The nonfactual news video had the most influence on public perception of organic foods. Results confirmed that the effect of nonfactual information was more for individuals with preexisting beliefs consistent with the message communicated and individuals exposed to average to high levels of health and diet news.

The authors recommend regulatory changes in marketing strategies related to organic foods in the US that encourage balanced information about organic foods rather than promoting credence attributes of organic foods using persuasive information.

The authors findings suggest that, when scientific information about the health benefits of foods is unclear, communication activities should aim to increase healthy skepticism considering the audience's preexisting beliefs and frequency of health and diet news exposure.

The purpose of this study is to extend sales control research to inside sales. Aside from a few notable exceptions (Conde et al., 2022) much of the sales control literature has focused on a single control mechanism rather than a sales control portfolio perspective. The authors add multiple layers to Conde et al. (2022) by capturing secondary operational data and manager interviews to access sales control theory in practice.

With operational data from a Fortune 100 financial services company and sales manager interviews, the authors present evidence that managers apply a portfolio of controls to ensure sales agents’ overall performance.

Findings support that cultural controls have a greater influence on overall performance than a focus solely on process and outcome controls. Inside sales managers can generate better results when they focus on creating an employee-centric culture rather than controlling sales agents with formal sales controls.

This study extends sales control research by examining inside sales managers’ formal and informal sales controls. Historically, inside sales had sales leaders balance a myriad of sales controls grounded in strict oversight. With a few notable exceptions, the limited inside sales control research provides the opportunity to display an inside sales manager’s need to jointly focus on operational results and sales outcomes, illustrating the importance of cultural controls compared to other sales process and outcome controls. This research considerably extends sales controls research by focusing on inside sales.

This study investigates the impact of US dollar volatility and oil rents on the performance of small and medium-sized enterprises (SMEs) in the Gulf Cooperation Council (GCC) region, with an emphasis on understanding how these factors influence SME financing constraints in economies with fixed currency regimes.

Employing a random effects panel regression analysis, this research considers US dollar volatility and oil rents as independent variables, with SME performance, measured through the financing gap, as the dependent variable. Controls such as trade balance, inflation deltas and gross domestic product (GDP) growth are included to isolate their effects on SME financing constraints.

The study reveals a significant positive relationship between dollar volatility and the financing gap, suggesting that increased volatility can exacerbate SME financing constraints. Conversely, oil rents did not show a significant direct influence on SME performance. The trade balance and inflation deltas were found to have significant effects, highlighting the multifaceted nature of economic variables affecting SMEs.

The study acknowledges potential biases due to omitted variables and the limitations inherent in the use of secondary data.

Findings offer pertinent guidance for SMEs and policymakers in the GCC region seeking to develop strategies that mitigate the impact of currency volatility and support SME financing.

The research provides new insights into the dynamics of SME performance within fixed currency regimes, which significantly contributes to the limited literature in this area. The paper further underscores the complex connections between global economic factors and SME financial health.

This paper aims to propose an analysis of financial regulation practices, identified thanks to an extensive benchmark carried out in eight European professional sports leagues.

Between 1970 and 2018, 81 French football clubs went bankrupt. The paper proposes an analysis of financial regulation practices in eight European professional sports leagues to enhance the prevention of bankruptcy of French football clubs. Three research questions are addressed: What are the financial and accounting disclosure practices in the main professional leagues? What assessment tools are employed to evaluate the financial risk and budgetary feasibility? What financial support measures exist for clubs and how are insolvency proceedings initiated by clubs? To identify financial regulation practices in professional sport, a selection of leagues was made based on their economic importance, specific regulatory tools used, and their approach to financial difficulties and the handling of insolvency proceedings.

Through an examination of financial regulation practices in other leagues, three main findings are highlighted: The significance of required financial documents and deadlines varies depending on the competition organizer; some leagues utilize ratio-based assessments rather than relying solely on opinions from financial oversight bodies; certain leagues have established assistance processes for troubled clubs as opposed to punitive measures resulting in administrative regulations.

This study proposes new financial regulation modalities to prevent the bankruptcy of French football clubs. Firstly, a reform management control is suggested. Secondly, the engagement of stakeholders in bankruptcy prevention is recommended. Lastly, the implementation of a dedicated policy to support clubs facing difficulties is proposed.

The French football federation and the professional league are important actors in the European football. Many bankruptcies are noted in these championships and since the COVID crisis, the financial situation of the clubs has deteriorated, pointing to a strong risk of bankruptcy in the coming years.

This study aims to investigate the presence of the audit partner ethnicity on audit fees within the Indonesian context.

The sample consists of 803 firm-year observations from the Indonesia Stock Exchange during the period of 2014–2018. The study uses fixed-effect regression analysis to examine the relationship between audit partner ethnicity and audit fees.

This study reveals that firms audited by audit partners from the main ethnic group demonstrate lower audit fees, indicating a more extensive audit business network for this particular group of auditors compared to those from minority ethnic groups. Particularly, the study finds that firms audited by audit partners from the three largest ethnicities, namely, Balinese, Javanese and West Sumatranese, are associated with lower audit fees compared to others. These findings further contribute to the existing narrative and literature that highlight the ethnic background of audit partners as a form of social capital that influences lower audit fees.

This study provides valuable practical and academic implications regarding the impact of audit partner ethnicity on audit fees. The findings highlight the importance for audit firms to strive for a balanced representation of ethnic diversity in their auditor characteristics, as it can positively influence both governance and marketing strategies. By recognizing and addressing the significance of ethnic diversity among audit partners, firms can enhance their overall effectiveness and success in the auditing profession.

This study makes a unique contribution by providing empirical data on audit pricing theory in Indonesia, specifically focusing on the role of ethnic diversity as a determinant of audit pricing. Previous research has not extensively explored the connection between auditor ethnicity and audit fees, particularly in relation to the business network as a channel mechanism. The theoretical explanations for the fee differentials have also been limited in prior studies. The current study addresses this gap by offering a theoretical basis that highlights the advantage of the dominant ethnic group in establishing an efficient audit market system. Consequently, these auditors are able to charge lower fees to clients without compromising on the quality of their services. This finding aligns with the existing literature on audit fees and underscores the importance of the main ethnic group in fostering an effective audit market, resulting in lower audit fees compared to mixed audit markets.

The paper aims to reveal the attitude of the Russian competition authorities towards cross-border mergers involving foreign buyers. The study addresses the following question: Is the probability of Russian competition authorities' intervention significantly different when a foreign buyer takes part in the merger? This is the key test to reveal whether competition authorities gravitate towards “economic nationalism” or “promotion of foreign investments”.

The discrete choice model is applied to the dataset of 7,607 merger cases investigated by the Russian competition authorities between 2012 and 2017. The probability of competition authorities' intervention, such as merger correction by using remedies or deal rejection, is used as a measure of special attention.

The study finds out favoritism patterns of the regulator with regard to foreign companies. In particular, the deals involving a foreign buyer had less chance of intervention, i.e. imposition of remedies, from national competition authorities. The sanctions period does not moderate the probability of approval of a cross-border merger with foreign buyers by the Russian competition authorities.

The paper contributes to merger control literature by addressing the political economy issues. It discovers that, besides regulation by the law, there are hidden motives, such as protectionism or favoritism of foreign companies, which could drive the regulator's decision. Therefore, the studies of cross-border mergers provide an opportunity to investigate the political issues of merger control through the identification of a special attitude to foreign companies and analysis of regularities that might explain such a policy.

This study aims to examine whether the presence of advisory directors affects firm discretionary accruals (DACC), a widely used proxy for financial reporting quality. The authors argue that the advisory director weakens the board monitoring role and impairs the firm financial reporting quality by increasing DACC.

The sample consists of listed firms on the Australian Stock Exchange from 2001 to 2015 using 7,649 firm-year observations. The authors perform descriptive statistics, regression and propensity score matching analyses to examine the research hypothesis.

The research evidence that firms with a higher presence of advisory directors have more DACC, indicating poor financial reporting quality. Furthermore, the authors categorize the DACC and find that the firm has higher income-increasing DACC in the presence of higher advisory directors. The findings are robust concerning endogeneity issues.

The research evidence that firms with a higher presence of advisory directors have more DACC, indicating poor financial reporting quality. Furthermore, the authors categorize the DACC and find that the firm has higher income-increasing DACC in the presence of higher advisory directors. The findings are robust concerning endogeneity issues.

The research contributes valuable insights for regulators and policymakers seeking to comprehend the implications of firms using more advisory directors. Additionally, the authors recognize the potential significance of the findings for the institution of directors, as they can provide a nuanced understanding of the specific roles played by advisory directors in organizational dynamics.

While the extensive body of literature on corporate governance and financial reporting quality has been well-established, a noticeable void exists in academic research delving into the relationship between advisory directors and DACC management. This study seeks to fill this gap, making a distinctive and original contribution to the existing literature on corporate governance.

This study aims to examine the diffusion and implementation of trust-based management (TBM) in Scandinavian countries (Denmark, Norway and Sweden). TBM is a novel “anti-New Public Management (NPM)” innovation within the realm of New Public Governance (NPG), which asserts that leadership and control in public sector organizations should be practiced and designed based on the assumption that civil servants and employees in general are trustworthy. The research questions are as follows: How has TBM been diffused and implemented in Scandinavia? To what extent can the institutional logics framework increase understanding of similarities and differences between the Scandinavian countries (Denmark, Norway and Sweden)?

The authors designed and submitted surveys to the municipal directors of the three Scandinavian municipal populations, thereby producing a unique cross-country dataset on TBM diffusion and implementation in Scandinavia (Denmark, Norway and Sweden).

The authors' study shows that TBM has diffused widely among Scandinavian municipalities and has developed into a municipal-level concept across policy fields and sectors. While Denmark stands out as an earlier and more decisive TBM reformer, the results show that similarities in the diffusion and implementation of TBM in Scandinavian countries are more apparent than the differences.

This study contributes to the public management literature and research on anti-NPM and NPG concepts by being the first wide-scale empirical study of TBM diffusion and implementation in the Scandinavian municipal sectors.