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The COVID-19 pandemic has impacted the construction industry, yet still, it is unclear from existing studies about the critical challenges imposed on quality assurance (QA), particularly Cross-border Construction Logistics and Supply Chain (Cb-CLSC). Thus, this study aims to identify and examine the critical challenges of QA of Cb-CLSC during the COVID-19 pandemic.

The aim is achieved via an embedded mixed-method approach pragmatically involving a desk literature review and engaging 150 experts across the globe using expert surveys, and results confirmed by semi-structured interviews. The approach is based on Interpretive Structural Modelling (ISM) as its foundation.

The study revealed ten critical challenges of QA, with the top four including “the shortage of raw construction material (C7)”, “design changes (C6)”, “collaboration and communication difficulties (C1)” and “changes in work practices (C10)”. However, examining the interrelationships among the critical challenges using ISM confirmed C7 and C10 as the most critical challenges. The study again revealed that the critical challenges are sensitive and capable of affecting themselves due to the nature of their interrelationship based on MICMAC analysis. Hence, being consistent with why all the challenges were considered critical amid the pandemic. Sentiment analysis revealed that the critical challenges have not been entirely negative but also positive by creating three areas of opportunities for improvement: technology adoption, worker management, and work process management. However, four areas of challenges in the QA include cost, raw material, time, and work process, including inspection, testing, auditing, communication, etc.

The finding provides a convenient point of reference to researchers, policymakers, practitioners, and decision-makers on formulating policies to enhance the effectiveness of construction QA during the pandemic through to the post-pandemic era.

The study enriches the extant literature on QA, Cb-CLSC, and the COVID-19 pandemic in the construction industry by identifying the critical challenges and examining the interrelationships among them. This provides a better understanding of how the construction QA has been affected by the pandemic and the opportunities created.

This study examines the competencies delineated by the Chartered Professional Accountants (CPA) in Canada and explores the gap between what universities provide, represented by the students' confidence in the knowledge acquired—and what the accounting profession in Canada requires and deems necessary.

Using the 44 sub-competencies listed under the main seven competencies set by CPA, a pair of questionnaires were drafted. The first questionnaire asked post-secondary accounting students to rate their perceived confidence in these 44 sub-competencies and received 105 responses. The second questionnaire asked accounting professionals to rate the frequency and degree of use of each sub-competency in their workplace and received 72 responses. The responses to the two questionnaires were used to compare perceived student competencies with industry expectations.

The study suggests an industry-neutral framework that employers and post-secondary institutions (PSIs) can use to determine where knowledge gaps exist between students' qualifications and professionals' requirements. The paper concludes that while there are synergies in many competencies in the accounting field in Canada, there are also areas of discord.

The study relies on one accredited PSI. Relying on one case study limits the ability to generalize the findings. Nevertheless, the in-depth nature of the study allows it to shed light on many key issues related to accounting education and the profession in Alberta, Canada.

This paper adds to the existing literature by exploring the gap between what students learn and what the profession needs in the accounting field in Canada. Studying Canada adds to the accounting knowledge and draws attention to gaps that could exist in other countries. To the authors' knowledge, this is the first paper to focus on Canada from this perspective. The paper also proposes a curriculum development model that is based on market needs and applicable to all fields of knowledge.

This paper focusses on the tutoring process developed by three teachers during the implementation of two lesson studies (LSs) by students of the Bachelor of in Primary Education as a methodological strategy to facilitate the reconstruction of the teachers' practical knowledge.

The study is set within the framework of qualitative research and the methodology adopted is borne out by the case study.

The analysis shows how an adequate process of tutoring and accompaniment during the design, development and evaluation of the LS assists students to reconstruct their practical knowledge through action and to reflect on their actions and to develop key professional competences for initial teacher training.

This study was constrained by the need to develop a particular methodology of the study over a single four-month period, given that this type of process requires some quiet time for analysis and reflection. And the time that the tutors could make available due to the high ratio and the need to provide continuity to these processes to allow the students to consciously modify the tutors' lessons plans and incorporate this vision of being a teacher.

The paper advised to repeat the experience in successive courses, to accompany the students in order to analyse the educational value of LS and how educational value of LS affects the how the students reconstruct their practical knowledge.

This paper shows the strategies adopted to promote the reconstruction of practical knowledge in initial teacher training.

This paper presents a framework consisting of seven logically linked considerations yielding nine strategies for managing risky situations. The framework provides a comprehensive method any entity can use to determine its strategy for managing a risky situation. The framework goes beyond the issue of calculating risk to asking how it might be managed The framework is applied in an example involving a human resources manager making a series of three related choices. It is also applied to the choices of strategies for a chief financial officer facing currency rate fluctuations and excessive taxes on profit.

This paper examines both theoretically and empirically the application of utility theory to downsizing decisions. It is shown that residual efficiency after downsizing can differ greatly, depending on whether a company uses a headcount, utility or payroll reduction and that the correlations among employee age/period of job tenure, individual utility and salary all contribute to these differences. Companies are often restricted by legal and ethical considerations when deciding who will leave during downsizing. Using the above conceptual framework it is shown that companies can determine a financial break‐even point where it would be worthwhile to offer some categories of employees a severance package in order to have freedom of action during downsizing. Data are used from an empirical study of a large financial services company to illustrate the practical application of the model. It is concluded that only limited amounts of information in addition to that normally available to HR managers is required in order to apply the models developed in this study and that utility theory can make a valuable contribution to decision‐making in the downsizing process.

This paper explores how technical constructions of audit practice are influenced by mandatory audit firm rotation (MAFR) regulations. The paper responds to calls for additional research on how external regulation influences audit quality and supplements the predominately quantitative research dealing specifically with firm rotation and its relevance for audit quality.

Data are collected from South Africa which is the latest jurisdiction to adopt MAFR (from 2017). Detailed interviews with 49 participants comprising 24 audit partners and 25 non-auditors are conducted to explore how MAFR can impact audit quality. For this purpose, audit quality is defined according to a schematic developed interpretively and based on professional auditing standards and the prior research on audit quality.

There is no guarantee that MAFR will bolster auditors' independence or contribute to a more thorough audit approach. On the contrary, the effort required by incoming audit firms to gain an understanding of new clients coupled with material tendering costs is expected to decrease the profitability of audit engagements with adverse implications for audit quality. A loss of client experience and staff retention challenges may contribute further to a decline in audit quality. There may be some improvements to audit practice when an incumbent firm's work is going to be scrutinised by a new auditor but audit methodologies, including the nature and extent of testing performed, are not expected to change significantly because of MAFR. In this way, the regulation may be a symbolic response to a perceived decline in audit quality and auditor independence rather than part of an effective strategy to encourage more rigorous audit practice for the benefit of the users of financial statements.

The current paper provides one of the first exploratory accountants of how MAFR is expected to impact audit practice and, in turn, audit quality. The research responds to the call for more field-work studies on the mechanics of the audit process by engaging directly with practitioners instead of relying on inferential testing of broad audit quality surrogates. The study also makes an important empirical contribution by providing primary evidence on how external regulation influences audit practice from a seldom studied African perspective.

Based on a lexical analysis of publications on 529 Facebook pages, published between 2013 and 2017, this research explores how Brazilian left-wing activist groups participate on Facebook to coordinate their opposition and engage in social struggles. This chapter shows how activist groups set up two main digital network repertoires of action when mobilizing on Facebook. First, in direct connection with major political events, the platform is used as a media arena to challenge governments’ political actions and second, it is employed as a tool to coordinate mobilization, whether these mobilizations are demonstrations on the street or at cultural events, such as at a music concert. These repertoires of action exemplify ways in which contemporary Brazilian activism is carried out at the intersection of online and offline engagements. While participants engage through these two repertoires, this network of activists is held together over time through a more mundane type of event, pertaining to the repertoire of action allowing the organization of mobilization. Stepping aside from opposition and struggles brought to the streets, the organization of cultural activities, such as concerts and exhibitions, punctuates the everyday exchanges in activists’ communications. Talk about cultural events and their related social agendas structures activist networks on a medium-term basis and creates the conditions for the coordination of (future) social movements, in that they offer the opportunities to stay in contact, in addition to taking part in occasional gatherings, between more highly visible social protests.

The provision of air transport services in small and regional airports is a major concern worldwide as regional aviation is challenged with inadequate revenues. This chapter aims to identify the driving factors for sustaining regional airlines and airports. Nine factors are identified through literature review and expert opinion. Fuzzy-total interpretive structural modeling is used to develop a hierarchical relationship among the factors. Truncated population of the region, national subsidies, and airport infrastructure development have been found to be the strongest drivers for promoting regional airports. This hierarchical model provides a logical structure to the factors.

Concrete, the second most used material in the world, surpassed only by water, relies on a vast amount of cement. The process of cement production emits substantial amounts of carbon dioxide (CO₂). Consequently, it is crucial to search for cement alternatives. Geopolymer concrete (GC) uses industrial by-product material instead of traditional cement, which not only reduces CO₂ emissions but also enhances concrete durability. On the other hand, the disposal of concrete waste in the landfills represents a significant environmental challenge, emphasising the urgent need for sustainable solutions. This study aimed to investigate waste concrete's best form and rate as the alternative aggregates in self-compacting and ambient-cured GC to preserve natural resources, reduce construction and demolition waste and decrease pertinent CO₂ emissions. The binding material employed in this research encompasses fly ash, slag, micro fly ash and anhydrous sodium metasilicate as an alkali activator. It also introduces the best treatment method to improve the recycled concrete aggregate (RCA) quality.

A total of25%, 50% and 100% of coarse aggregates are replaced with RCAs to cast self-compacting geopolymer concrete (SCGC) and assess the impact of RCA on the fresh, hardened and water absorption properties of the ambient-cured GC. Geopolymer slurry was used for coating RCAs and the authors examined the effect of one-day and seven-day cured coated RCA. The mechanical properties (compressive strength, splitting tensile strength and modulus of elasticity), rheological properties (slump flow, T500 and J-ring) and total water absorption of RCA-based SCGC were studied. The microstructural and chemical compositions of the concrete mixes were studied by the methods of energy dispersive X-Ray and scanning electron microscopy.

It is evident from the test observations that 100% replacement of natural aggregate with coated RCA using geopolymer slurry containing fly ash, slag, micro fly ash and anhydrous sodium metasilicate cured for one day before mixing enhances the concrete's quality and complies with the flowability requirements. Assessment is based on the fresh and hardened properties of the SCGC with various RCA contents and coating periods. The fresh properties of the mix with a seven-day curing time for coated RCA did not meet the requirements for self-compacting concrete, while this mix demonstrated better compressive strength (31.61 MPa) and modulus of elasticity (15.39 GPa) compared to 29.36 MPa and 9.8 GPa, respectively, for the mix with one-day cured coated RCA. However, incorporating one-day-cured coated RCA in SCGC demonstrated better splitting tensile strength (2.32 MPa) and water absorption (15.16%).

A potential limitation of this study on SCGC with coated RCAs is the focus on the short-term behaviour of this concrete. This limited time frame may not meet the long-term requirements for ensuring the sustained durability of the structures throughout their service life.

This paper highlights the treatment technique of coating RCA with geopolymer slurry for casting SCGC.

This study aims to progress scholarly understanding of the staycation phenomenon by examining customer segments and documenting local customers’ attribute preferences.

A stated choice experiment is used to examine customer preferences for staycation package attributes. Latent class discrete choice modeling is deployed to classify customers into market segments based on their preferences. The profile of each segment is enhanced by documenting customer characteristics and consumption styles.

Six prominent market segments are identified using a combination of sociodemographics, consumption styles and staycation attribute preferences. The findings draw on consumer experiences during the COVID-19 pandemic to generate theoretical insights into preferred staycation packages. Empirically, the estimation results from the research framework and choice experimental method demonstrate that staycation market segments exhibit distinct preference structures.

Practitioners and policymakers can incorporate the findings of this study in designing and/or assessing staycation packages. This can ensure differentiated products for defined segments that resonate within local communities through positive word of mouth, thus offering prospective spillovers to visiting friends and relatives.

This is a pioneering study on preference heterogeneity from the customer perspective, with a focus on staycation markets. The findings can encourage and assist hotel sector leaders to capitalize on local market developments to achieve a more resilient hospitality business model.