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This article aims to help educators provide a holistic view of the LGBTQ community by highlighting children’s books that include non-parental LGBTQ characters.

The author selected over 80 children’s books honored by the American Library Association’s Rainbow Book List. Twenty-two books were analyzed that contain examples of LGBTQ adults existing beyond the homonormative nuclear family, e.g. two same-sex parents raising children.

The author discusses various ways of living represented in these books, such as chosen families, extended families, romantic partnerships and singlehood.

With the increased number of high-quality LGBTQ-inclusive children’s books published in the past decade, this study provides the foundation for educators to select various texts that reveal diverse representations of LGBTQ individuals.

Parliament of Malawi passed the Access to Information (ATI) Bill in 2016 but was operationalised on 3 October 2020. The purpose of this study is to track progress in the implementation of the Act.

The study adopted the survey research design. Data were collected through a questionnaire adapted from the Carter Centre’s Access to Information Implementation Assessment Tool (2009–2021). The questionnaire, mounted on Kobotoolbox, was administered to heads of ministries, departments, agencies, constitutional bodies and parastatal organisations through email and the WhatsApp mobile application. Data collected was analysed through Kobotoolbox and SPSS Version 19 to generate descriptive and inferential statistics.

The study concluded that information holders in Malawi had performed fairly well in the implementation of the ATI Act over the past two years. This determination was made after noting progress registered in the appointment of information officers, setting up a functional record management function to aid operationalisation of the Act and that information holders were receiving and positively responding to requests for information.

To the best of the author’s knowledge, this is the first study undertaken in the country to determine progress in the implementation of the ATI Act from the time the Act was operationalised. Its findings would assist in shaping practical interventions to deal with challenges standing in the successful implementation of the Act. Additionally, the findings of the study could assist in policy formulation on matters related to implementation of the ATI Act.

This study aims to document the time varying risk premia for market, size, value and momentum factors for an emerging market using a sophisticated conditional asset pricing model. The focus of this study is Turkish stock market denominated in local currency with its peculiar risk premia.

The authors employ Gagliardini et al.'s (2016) econometric method that uses cross-sectional and time series information simultaneously to infer the path of risk premia from individual stocks.

Using this methodology, the authors assess several conditioning information and conclude that local dividend yield, inflation and exchange rates have the most explanatory power. The authors document the time varying risk premia in Turkey over three decades.

Existing studies on dynamic estimation of risk premia lack a consensus as to which state variables should be included and to what extent they impact the magnitude of the premium. The authors extend the conditioning information set beyond the ones existing in the literature to determine variables that are specifically important for an emerging market.

Intellectual curiosity about innovation in philanthropic organizations has grown recently. This study aims to provide a thorough bibliometric analysis of the patterns and trends in the scientific literature on innovation in philanthropy.

Based on the Scopus database, a descriptive bibliometric analysis with a visualization tool (RStudio®) was used to assess the creation of 159 articles on innovation in philanthropic organizations.

This research finds a large number of papers on innovation in philanthropic organizations. According to this study, the USA has published more research than any other country. The Icahn School of Medicine has the most popular publications, followed by the Bill & Melinda Gates Foundation. According to the number of citations, the Journal of Business Ethics is the most prolific journal. However, according to the h-index, Corporate Reputation Review is the most important publication. Halme M is regarded as a prominent scholar. With 244 citations, the work of Kramer MR and Porter ME is the most referenced. “Philanthropy” is the most often used keywords category, followed by “innovation” and “social innovation”.

This study can serve as a useful reference for researchers conducting bibliometric research by offering information on the field’s famous authors. Furthermore, the outcomes of this study make it straightforward for researchers to seek extensive academic collaboration in this field.

To the best of the authors’ knowledge, this study is the first to present a pattern in research on innovation in philanthropic organizations.

Many studies have shown that from a theoretical and empirical point of view, downside risk-based measures of risk are better than the traditional ones. Despite academic appeal and practical implications, downside risk has not been thoroughly examined in markets outside developed country markets. Using downside beta as a measure of downside risk, this study examines the relationship between downside beta and stock returns in Indian equity market, an emerging market with unique investor, asset and market characteristics.

This is an empirical study done by using ranked portfolio return analysis and regression analysis methodologies.

The study results show that downside risk, as measured by downside beta, is distinctly priced in the Indian equity market. There is a direct positive relationship between downside beta and contemporaneous realized returns, indicating a premium for downside risk. Downside risk carries a higher weightage than upside potential in the aggregate return of the stock portfolios. Downside beta is a better measure of systematic risk than conventional market beta and downside coskewness.

The empirical results support the adoption of downside beta in practice and provide a case for replacing traditional beta with downside beta in asset pricing applications, trading and investment strategies, and capital allocation decision-making.

This is one of the first in-depth studies examining downside beta in Indian equity markets using a broad sample of individual stock returns covering a wide time range of 22 years. To the best of our knowledge, this study is the first one to compare downside beta and downside coskewness using individual stock data from the Indian equity market.

The paper investigates if the process that led to the birth of the Euro Area had a significant impact in homogenizing the capital structure decisions of European firms since the first introduction of the common currency.

A large sample of firms was constructed, and a Tobit-censored regression model was utilized to investigate the determinants of firms' observed capital structures. The Black–Scholes–Merton model was used to infer market values of assets, as well as the volatility of those values, from the observed market values of equity and the corresponding volatility. The existing differences in national tax rules were considered for estimating firm-specific marginal tax rates.

It was found that, despite the currency union and the institutional harmonization process, certain factors still play a different role. In particular, the impact of profitability is consistent with the pecking order view in some countries, and with the trade-off theory in others. Assets risk, measured as the annualized volatility of the market enterprise value, is the best predictor of observed leverage ratios. The sector of activity is significant in determining leverage decisions even when assets' risk is taken into account. Despite the monetary union and the increased financial and institutional integration in the Euro Area, the country of origin still plays a significant role in capital structure decisions, suggesting that other country-level factors may affect firms' financing behaviour.

The paper indicates that, despite the long harmonization process of institutions, regulations and public budget required to join the Euro, firms' financing decisions are still affected by country-specific factors once the common currency is introduced. Therefore, new entrant countries in the Euro area should not expect their companies to immediately conform with those located in other countries within the common currency area.

This article investigated the impact of the currency change from national currencies to the Euro on the determinants of capital structure choices. It was shown that, despite the long harmonization process that led to the birth of the Euro Area, national factors still affect firms' financing decisions. This provides guidance for policymakers in countries that are planning to join the Euro about the impact this will have on firms' financing decisions in the entrant country.

Efforts to prevent and eradicate the crime of money laundering require a strong legal basis to ensure legal certainty. This paper aims to analyse law enforcement on money launderers with juridical review perspectives.

The research method used in this study is the statute approach, which is to examine all laws and regulations related to the crime of money laundering. The writing method used is the normative method, which is a type of research that uses the analysis of certain legislation.

Three new findings were discovered. In assessing the validity or validation of a business ownership or business transaction, there are at least three pieces of evidence that need to be used, namely, presence/absence of company/business registration in an official government database; the presence/absence (including the amount) of tax reported on income tax and VAT; and the presence/absence of other legal documents relating to the existence or general licensing of a business.

The results of this study are also expected to be helpful for the community, government agencies, or institutions, such as the police, to combat corruption, and money laundering. The Prosecutor's Office and the Corruption Eradication Commission (KPK) describe the handling of money laundering crimes originating from money laundering crimes.

This research can provide an overview and input for the broader community as an early warning so as not to commit money laundering crimes.

This is one of the pioneer studies looking into law enforcement on money launderers with comprehensive juridical review.

A key social networking site for teachers, TikTok offers a new and valuable lens on educator attrition. This study aims to explore social media’s role in the increased transparency around leaving the profession and the online narratives crafted around transitioning out of the classroom.

Drawing on the conceptual framework of emergent storytelling and a recursive thematic analysis of videos and comments posted to the #teacherquittok hashtag on TikTok, this study examines how teachers are using social media to share their experiences of exiting the classroom.

The authors find that teachers used TikTok to share personal accounts that form a meta-narrative that provides context to their decisions to leave, share stories of loss and gain through negotiating the transition out of the classroom and finally debate the implications for preservice teachers. The authors discuss key takeaways for rethinking teacher support, teacher education and the role of social media in teachers’ professional lives.

While many studies seek to understand teacher attrition, this work examines how teachers’ stories shared on social media may be shaping attrition into an increasingly networked and narrated act.

This research paper aims to analyze the stock exchanges of developed, emerging and developing countries to investigate the volatility in stock markets and to evaluate the rate of mean reversion.

The stock exchanges included in the research are NASDAQ, Tokyo stock exchange, Shanghai stock exchange, Bombay stock exchange, Karachi stock exchange and Jakarta stock exchange. Secondary daily data from Bloomberg are used to conduct the research for the period from January 2011 to December 2018. Generalized autoregressive conditional heteroskedasticity (GARCH) (1,1) model was applied to examine volatility and the half-life formula was used to calculate mean reversion in days.

The research concluded that all the stock exchanges included in the research satisfy the assumptions of mean reversion. Developing countries have the lowest volatility while emerging countries have the highest volatility which means that the rate of mean reversion is fastest in developing countries and slowest in emerging countries.

Future studies can determine the reasons for fastest rate of mean reversion in developing countries and slowest rate of mean reversion in emerging countries.

Developing countries show the lowest mean reversion in days while the emerging countries show the highest mean reversion in days indicating that developing countries take less time to revert to their mean position.

The majority of previous studies on univariate volatility models are mostly on applications of the models. Only a few researchers have taken the robustness of the models into account when applying them in emerging countries and not in developed, developing and emerging countries in one place. This makes the current study unique and more rigorous.

This study empirically tests a model of human capital (HC) factors affecting the organisational competitiveness (OC) of automotive parts suppliers in the Industry 4.0 framework, including concepts such as Toyota Kata (TK), Kaizen and Quality 4.0, during the coronavirus disease 2019 pandemic.

An instrument was created to measure emotional intelligence (EI) and analytical skill (AS) as input variables and OC as the output variable. The instrument was distributed electronically to Tier 1 non-technical employees in Nuevo León and Querétaro, México. A total of 195 surveys were obtained. The instrument used stepwise multiple linear regression.

This study proposes a model to strengthen the OC of Tier 1 automotive parts supply industry from the perspective of HC factors. Furthermore, it is shown that EI and AS have a positive and significant impact on OC.

From an HC perspective, this study provides a useful basis to improve OC for researchers, industry experts and managers at different levels of the automotive industry, including the triple helix (academia, industry and the government).

No studies simultaneously test the relationship of EI and AS to OC; therefore, this study fills a gap in the literature. Furthermore, the study explored the literature on individual Kaizen (IK) and TK, leading to a contrast between the definitions of EI and AS. Finally, for EI, a reference to motivation was found in the IK. In the case of AS, an orientation to ability of problem solving was found in TK.