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This chapter aims to examine the impact of whistleblowing policy (WH) on earnings management (EM) in an emerging market, Egypt. Our sample period from 2014 to 2019: the pre-whistleblowing policy period is 2014–2016 and the post-whistleblowing policy period is 2017–2019 with a total of 780 observations and the data are analyzed using ordinary least squares (OLS) regression analysis. Data are collected from annual reports, corporate governance reports, and companies’ website. The empirical analysis shows that whistleblowing policy coefficient is negative and significantly impacts EM in Egyptian firms. The result shows that when the firm adopts a whistleblowing policy, it led to decrease in EM. In addition, we provide strong and robust evidence by the difference-in-difference (DID) method to show that whistleblowing is significantly negatively associated with the extent of EM, which indicates that firms have an effective whistleblowing policy and can have several benefits. Firstly, it can help to identify and prevent illegal or unethical behavior within an organization, which can ultimately save the company from potential legal and reputational damage. Secondly, a whistleblowing policy can empower employees to speak up about any concerns they have, without fear of retaliation, which can help to create a more transparent and ethical work environment. Overall, an effective whistleblowing policy can contribute to the long-term success of a company and the broader economy. The findings of this chapter are relevant to policymakers, governments, management, employees, and shareholders to constraining EM in Egyptian firms.

Nonlinear mixed-convective entropy optimized the flow of hyperbolic-tangent nanofluid (HTN) with magnetohydrodynamics (MHD) process is considered over a vertical slendering surface. The impression of activation energy is incorporated in the modeling with the significance of nonlinear radiation, dissipative-function, heat generation/consumption connection and Joule heating. Research in this area has practical applications in the design of efficient heat exchangers, thermal management systems or nanomaterial-based devices.

Suitable set of variables is introduced to transform the PDEs (Partial differential equations) system into required ODEs (Ordinary differential equations) system. The transformed ODEs system is then solved numerically via finite difference method. Graphical artworks are made to predict the control of applicable transport parameters on surface entropy, Bejan number, Sherwood number, skin-friction, Nusselt number, temperature, velocity and concentration fields.

It is noticed from present numerical examination that Bejan number aggravates for improved estimations of concentration-difference parameter a_2, Eckert number E_c, thermal ratio parameter ?_w and radiation parameter R_d, whereas surface entropy condenses for flow performance index n, temperature-difference parameter a_1, thermodiffusion parameter N_t and mixed convection parameter ?. Sherwood number is enriched with the amplification of pedesis-motion parameter N_b, while opposite development is perceived for thermodiffusion parameter. Lastly, outcomes are matched with formerly published data to authenticate the present numerical investigation.

To the best of the authors' knowledge, no investigation has been reported yet that explains the entropic behavior with activation energy in the flowing of hyperbolic-tangent mixed-convective nanomaterial due to a vertical slendering surface.

Social psychology has focused on an individual’s reaction to emergencies and witnessing a crime, which has developed theories of bystander intervention and bystander apathy. The purpose of this study is to explore why people choose to intervene when they are a bystander to intimate partner violence (IPV) and the psychological processes that underpin this. Decision-making was explored drawing on literature from the whistleblowing field.

Through a mixed methods epistemology, this study explored factors that explained intervening behaviour concerning IPV. In total, 212 participants who had known someone who was a victim of IPV were recruited from the general population.

A logistic regression model indicated that conscientiousness and fairness were found to predict intervening behaviour. Being a child witness was found to predict non-intervening behaviour. Qualitative analysis revealed three types of bystander apathy: those who lacked capability as they were children; those who were indifferent and did not see it as their place to intervene; and those who wanted to intervene but did not as they were frightened of exacerbating the situation.

IPV has significant physical and psychological effects on victims. However, the choice to intervene is complex, and bystander intervention in this study was also associated in some cases with not only a continuation of the IPV behaviour towards the victim but also aggression and physical violence towards the bystander (whistleblower retaliation). Based on the findings of this study, recommendations are made for how to support bystanders and victims of IPV.

This study involved participants with real-life experience of being a bystander to IPV. The mixed methodology provided an insight into the psychological processes, which underpin bystander experiences of IPV and maps onto the literature in relation to whistleblowing.

Based on the stimulus-organism-response (SOR) model and Transactional Model of Stress and Coping, the current study aims to investigate the direct effects of workplace bullying (WPB) on internal whistleblowing (IW) and workplace withdrawal (WW), as well as the indirect effects, including the mediating role of moral injury (MI) and moderating role of inclusive leadership (IL) in the hospitality sector.

Three-waves approach was used to collect data from 266 hotel employees in India. AMOS 21 and Macro-PROCESS were used to analyse the hypothesised relationships.

WPB has a direct effect on IW and workplace withdrawal. MI mediated the relationship between WPB and IW and WPB and WW. Further, IL moderated the relationship between WPB and MI.

The results of the current study have significant policy-related, academic and practical implications. Executives must be aware of WPB incidents and take prompt action to completely stop them.

The study contributes to the literature by analysing the role of MI as a mediator for the relationship between WPB and WPB's coping strategies like IW and workplace withdrawal. This study also answers repeated calls for more research on MI and MI's consequences.

Polyethylene terephthalate (PET) as a fiber molding polymer is widely used in aerospace, electrical and electronic, clothing and other fields. The purpose of this study is to improve the thermal insulation performance of polyethylene terephthalate (PET), the SiO₂ aerogel/PET composites slices and fibers were prepared, and the effects of the SiO₂ aerogel on the morphology, structure, crystallization property and thermal conductivity of the SiO₂ aerogel/PET composites slices and their fibers were systematically investigated.

The mass ratio of purified terephthalic acid and ethylene glycol was selected as 1:1.5, which was premixed with Sb₂O₃ and the corresponding mass of SiO₂ aerogel, and SiO₂ aerogel/PET composites were prepared by direct esterification and in-situ polymerization. The SiO₂ aerogel/PET composite fibers were prepared by melt-spinning method.

The results showed that the SiO₂ aerogel was uniformly dispersed in the PET matrix. The thermal insulation coefficient of PET was significantly reduced by the addition of SiO₂ aerogel, and the thermal conductivity of the 1.0 Wt.% SiO₂ aerogel/PET composites was reduced by 75.74 mW/(m · K) compared to the pure PET. The thermal conductivity of the 0.8 Wt.% SiO₂ aerogel/PET composite fiber was reduced by 46.06% compared to the pure PET fiber. The crystallinity and flame-retardant coefficient of the SiO₂ aerogel/PET composite fibers showed an increasing trend with the addition of SiO₂ aerogel.

The SiO₂ aerogel/PET composite slices and their fibers have good thermal insulation properties and exhibit good potential for application in the field of thermal insulation, such as warm clothes. In today’s society where the energy crisis is becoming increasingly serious, improving the thermal insulation performance of PET to reduce energy loss will be of great significance to alleviate the energy crisis.

In this study, SiO₂ aerogel/PET composite slices and their fibers were prepared by an in situ polymerization process, which solved the problem of difficult dispersion of nanoparticles in the matrix and the thermal conductivity of PET significantly reduced.

This paper aims at studying numerically the entropy generation of nanofluid flowing over an inclined sheet in the presence of external magnetic field, heat source/sink, chemical reaction along with slip boundary conditions imposed on an impermeable wall.

A suitable similarity transformation technique has been used to convert the coupled nonlinear partial differential equations to ordinary differential equations (ODEs). The ODEs are then solved simultaneously using the finite difference method implemented through an in-house computer program. The effects of different controlling parameters such as magnetic parameter, radiation parameter, Brownian motion parameter, thermophoresis parameter, chemical reaction parameter, Reynolds number, Brinkmann number, Prandtl number, velocity slip parameter, temperature slip parameter and the concentration slip parameter on the entropy generation and Bejan number have been discussed comprehensively through the relevant physical insights for the first time.

The relative strengths of the irreversibilities due to heat transfer, fluid friction and the mass diffusion arising due to the change in each of the controlling variables have been delineated both in the near-wall and far-away-wall regions, which may be helpful for a better understanding of the thermo-fluid dynamics of nanofluid in boundary layer flows. The numerical results obtained from the present study have also been validated with results published in open literature.

The effects of different controlling parameters such as magnetic parameter, radiation parameter, Brownian motion parameter, thermophoresis parameter, chemical reaction parameter, Reynolds number, Brinkmann number, Prandtl number, velocity slip parameter, temperature slip parameter and the concentration slip parameter on the entropy generation and Bejan number have been discussed comprehensively through the relevant physical insights for the first time.

The purpose of this study was to investigate the likely causes of failure of some sections of road pavements in Ajaokuta, Northcentral Nigeria. This was achieved through a geotechnical assessment of subgrade soils in affected areas.

The methods entailed field and laboratory methods and statistical analysis. Subgrade soil samples were retrieved from a depth of 1,000 mm beneath the failed portions using a hang auger. The soils were analyzed for natural moisture content (NMC), Atterberg limit (liquid limit, plastic limit and linear shrinkage), grain size distribution, compaction and California bearing ratio (CBR), respectively.

The results of the geotechnical tests ranged from NMC (12.5%–19.4%), sand (84%–98%), fines (2%–16%), LL (16.0%–32.2%), PL (17%–27.5%), LS (2.7%–6.4%), PI (2.5%–18.4%), maximum dry density (1756 kg/m2–1961 kg/m2), optimum moisture content (13.2%–20.2%), unsoaked CBR (15.5%–30.5%) and soaked CBR (8%–22%), respectively. Pearson’s correlation coefficient performed on the variables showed that some parameters exhibited a strong positive correlation with r2 > 0.5.

Funding was the main limitation.

Comparing the results with Nigerian standards for road construction, and the AASHTO classification scheme, the subgrade soils are competent and possess excellent to good properties. The soils also exhibited very low plasticity, a high percentage of sand, high CBR and low NMC, which implies that it has the strength required for road pavement subgrades. The likely causes of the failures are, therefore, due to the use of poor construction materials, technical incompetence and poor compaction of sub-base materials, respectively.

Undertaking the theoretical lens of “The need to belong” theory, the present study intends to explore the aftermath of internal whistleblowing and the behavioral outcomes that follow by linking it to the literature on workplace ostracism, loneliness and intentions to quit.

The respondents were hotel employees in the Delhi NCR region of northern India. A hypothesized sequential mediation model was tested on a sample of employees from a hotel using a three-wave time-lagged multistudy design.

The findings of the study established that internal whistleblowing leads to intentions to quit via workplace ostracism and loneliness at work.

The unique contribution of this study lies in understanding the underlying mechanisms and discussing the behavioral outcomes that follow post-whistleblowing. HR managers need to develop a work environment that protects whistleblowers and has a zero-tolerance policy against employees engaging in any form of retaliation or unethical business practices. Managers must be more proactive and sensitive to the social cues that will make them aware of the presence of acts of ostracism. Upon encountering such acts, managers can consider counseling employees engaging in such unhealthy practices.

Damage to reinforced concrete (RC) structural elements is inevitable. Such damage can be the result of several factors, including aggressive environmental conditions, overloading, inadequate design, poor work execution, fire, storm, earthquakes etc. Therefore, repairing and strengthening is one way to improve damaged structures, so that they can be reutilized. In this research, the use of an ultra high-performance fibre-reinforced concrete (UHPFRC) layer is proposed as a strengthening material to rehabilitate damaged-RC beams. Different strengthening schemes pertaining to the structural performance of the retrofitted RC beams due to the flexural load were investigated.

A total of 13 normal RC beams were prepared. All the beams were subjected to a four-point flexural test. One beam was selected as the control beam and tested to failure, whereas the remaining beams were tested under a load of up to 50% of the ultimate load capacity of the control beam. The damaged beams were then strengthened using a UHPFRC layer with two different schemes; strip-shape and U-shape schemes, before all the beams were tested to failure.

Based on the test results, the control beam and all strengthened beams failed in the flexural mode. Compared to the control beam, the damaged-RC beams strengthened using the strip-shape scheme provided an increase in the ultimate load capacity ranging from 14.50% to 43.48% (or an increase of 1.1450 to 1.4348 times), whereas for the U-shape scheme beams ranged from 48.70% to 149.37% (or an increase of 1.4870–2.4937 times). The U-shape scheme was more effective in rehabilitating the damaged-RC beams. The UHPFRC mixtures are workable, as well easy to place and cast into the formworks. Furthermore, the damaged-RC beams strengthened using strip-shape scheme and U-shape scheme generated ductility factors of greater than 4 and 3, respectively. According to Eurocode8, these values are suitable for seismically active regions. Therefore, the strengthened damaged-RC beams under this study can quite feasibly be used in such regions.

Observations of crack patterns were not accompanied by measurements of crack widths due to the unavailability of a microcrack meter in the laboratory. The cost of the strengthening system application were not evaluated in this study, so the users should consider wisely related to the application of this method on the constructions.

Rehabilitation of the damaged-RC beams exhibited an adequate structural performance, where all strengthened RC beams fail in the flexural mode, as well as having increment in the failure load capacity and ductility. So, the used strengthening system in this study can be applied for the building construction in the seismic regions.

Aside from equipment, application of this strengthening system need also the labours.

The use of sand blasting on the surfaces of the damaged-RC beams, as well as the application of UHPFRC layers of different thicknesses and shapes to strengthen the damaged-RC beams, provides a novel innovation in the strengthening of damaged-RC beams, which can be applicable to either bridge or building constructions.

Despite the severe impact of the COVID-19, Maldives was one of the top destinations which witnessed decent tourist arrival amid the pandemic. This study aims to analyze luxury hospitality experiences of guests amid COVID-19 pandemic.

This study is exploratory in nature. This study analyses 4,302 real-time customer reviews using sentiment and thematic analysis with the help of NVIVO 12 plus and Leximancer.

The findings suggest travel products as well as services associated with luxury resorts needs to be revisited. Staff needs to be more professional and must be proactive while redesigning services specially in situations like pandemic. While redesigning services in situations like pandemic, staff needs to be proactive, professional and must follow all protocols. Major negative experiences included long waiting time to avail frill services, privacy intrusion by bloggers and influencers, service quality issues. We recommend enhancing service quality followed by investing more in training and development, increasing the number of foreign languages spoken by staff and disseminating localized culinary experiences will enhance the experience quality with guests.

This study has several limitations: first, this study limited itself to 15 luxury resorts of Maldives, which may not serve as a true representation of all luxury resorts of Maldives. The next limitation of this study is that the authors have collected customer reviews from TripAdvisor only, and the reviews were only in English language.

The findings of the research can be beneficial for the policymakers, hospitality practitioners and academicians who study luxury tourism industry to carve appropriate strategies for enhancing the customers’ luxury experience like leveraging customization in all areas and enhancing service quality, food quality, training and development of employees.

Maldives has become one of the most expensive traveler destinations and is home to world’s most expensive resorts. This study is original in nature and has a forward-looking approach which studies the disruptive effect of pandemic, intangible nature of luxury as a concept can be used by hospitality industry to redesign the luxury customer experience which can improve marketing strategies aiming to potentiate this niche. In addition, to the best of the authors’ knowledge, this study will be the first one to capture the real customer experiences of luxury resorts of Maldives.