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The purpose of this study is to investigate the impact of Corporate Philanthropic Donations (CPD) on the Corporate Economic Performance (CEP) of a group of Jordanian public shareholding companies.

The sample includes 94 companies listed on the Amman Stock Exchange between 2010 and 2016. Manual content analysis is employed to collect the quantitative-related data needed for this study.

Our findings show that CPD is relevant, with a significant impact on financial performance. More specifically, CPD has a positive impact on the performance indicators measured by Tobin’s Q (TQ), return on equity (ROE) and return on assets (ROA).

This study contributes to the research debate on CPD and CEP, especially in developing countries. It emphasizes the importance of such practices in increasing corporate profitability.

The study’s findings highlight the importance of CPD for Jordanian corporate managers. A greater emphasis on donations is likely to attract investor attention, government attention, media attention and humanitarian activism, all of which will enhance corporate goodwill.

This study demonstrates the positive relationship between corporate social responsibility (CSR) and CEP in an emerging economy, with a focus on one aspect of CSR, namely donation, that is underrepresented in developing countries. The study employs multiple methods for analyzing profitability as proxied by TQ, ROE and ROA, given the presence of multiple proxies to measure profitability. A further interesting aspect is examining the topic of CPD in the Jordanian context, where listed companies exhibit a uniform understanding of CPD.

This article highlights the dynamic and evolving nature of libraries and the role of librarians within the changing landscape. It discusses how libraries have traditionally operated and how they have been impacted by 4IR and external factors such as the COVID-19 pandemic.

The study employed a mixed methods research approach, combining an online questionnaire to derive quantitative data and interviews to provide qualitative data. The follow-up interviews provided a comprehensive understanding of how academic librarians at the DUT library use Continuing Professional Development (CPD) to adapt to the evolving environment.

This paper reports that there was consensus that CPD empowers the librarians to adapt seamlessly to the dynamic library landscape. It equips them with the knowledge and skills to stay updated on the latest trends, technologies and best practices in their field.

The findings carry implications for the planning and executing of ongoing CPD programmes and activities across all academic libraries.

This study provides an insight into the results of the importance of CPD for librarians within a developing country in southern Africa.

This study aims to examine the impacts of climate change (CC), measured average annual rainfall, average annual temperature and carbon dioxide (CO₂e) on cereal production (CPD) in Bangladesh by using the annual dataset from 1988–2014, with the incorporation of cereal cropped area (CCA), financial development (FD), energy consumption (EC) and rural labor force as important determinants of CPD.

This study used an auto-regressive distributive lag (ARDL) model and several econometric approaches to validate the long- and short-term cointegration and the causality directions, respectively, of the scrutinized variables.

Results of the bounds testing approach confirmed the stable long-term connections among the underlying variables. The estimates of the ARDL model indicated that rainfall improves CPD in the short-and long-term. However, CO₂e has a significantly negative impact on CPD both in the short-and long-term. Results further showed that temperature has an adverse effect on CPD in the short-term. Among other determinants, CCA, FD and EC have significantly positive impacts on CPD in both cases. The outcomes of Granger causality indicated that a significant two-way causal association is running from all variables to CPD except temperature and rainfall. The connection between CPD and temperature is unidirectional, showing that CPD is influenced by temperature. All other variables also have a valid and significant causal link among each other. Additionally, the findings of variance decomposition suggest that results are robust, and all these factors have a significant influence on CPD in Bangladesh.

These findings have important policy implications for Bangladesh and other developing countries. For instance, introduce improved cereal crop varieties, increase CCA and familiarizes agricultural credits through formal institutions on relaxed conditions and on low-interest rates could reduce the CPD’s vulnerability to climate shocks.

To the best of the authors’ knowledge, this study is the first attempt to examine the short- and long-term impacts of CC on CPD in Bangladesh over 1988–2014. The authors used various econometrics techniques, including the ARDL approach, the Granger causality test based on the vector error correction model framework and the variance decomposition method.

The conventional project delivery (CPD) approach has been reported in the literature as the most widely used project delivery method in the construction industry globally compared to other delivery methods. However, researchers and practitioners have argued that the approach, specifically during the production of design documentation under the CPD, lacks certain capabilities that ensure quality and enhance project delivery. Therefore, this study aims to use the Ghanaian construction industry to identify the capabilities required of the CPD in practice, particularly during the production of design documentation.

The study design follows a pragmatist philosophy and uses mixed methods based on a deductive approach. Data collection involved a questionnaire survey, followed by semi-structured interviews. Quantitative data analysis used descriptive and inferential statistics, whereas qualitative data analysis used content analysis with the assistance of IBM SPSS and QSR Nvivo 12 Pro.

Findings indicate that there should be incentives for producing good design documentation quality; mandatory coordination of design documentation; improving collaboration among designers; and allowing contractors to make input during the design stage.

The results indicate the need for the identified capabilities to be introduced in the CPD approach to improve design documentation quality.

This study offers a significant insight into the specific capabilities that are required of the CPD approach in practice particularly, in the production of design documentation

This paper aims to develop a geometry of moral systems. Existing social choice mechanisms predominantly employ simple structures, such as rankings. A mathematical metric among moral systems allows us to represent complex sets of views in a multidimensional geometry. Such a metric can serve to diagnose structural issues, test existing mechanisms of social choice or engender new mechanisms. It also may be used to replace active social choice mechanisms with information-based passive ones, shifting the operational burden.

Under reasonable assumptions, moral systems correspond to computational black boxes, which can be represented by conditional probability distributions of responses to situations. In the presence of a probability distribution over situations and a metric among responses, codifying our intuition, we can derive a sensible metric among moral systems.

Within the developed framework, the author offers a set of well-behaved candidate metrics that may be employed in real applications. The author also proposes a variety of practical applications to social choice, both diagnostic and generative.

The proffered framework, derived metrics and proposed applications to social choice represent a new paradigm and offer potential improvements and alternatives to existing social choice mechanisms. They also can serve as the staging point for research in a number of directions.

The paper examines how accounting and accounting experts provided important contributions to the Italian government's strategy to address the COVID-19 emergency in 2020, especially in terms of implementing new rules of conduct and providing justification for penetrating interventions in the life of individuals.

The paper adopts an interdisciplinary approach by drawing upon Agamben's concepts of the state of exception, bare life and biosecurity to understand the purposes of the decrees issued by the Italian government and data provided to the citizens in the “daily bulletin” on the crisis by the Civil Protection Department.

Accounting data provided essential contributions to the government's strategy that sought to spread disquiet and uncertainty in the population to ensure compliance with the strict rules in place, thereby sustaining the management of the country under a state of exception.

The study draws attention to the way in which accounting provides justification for measures that are promoted as provisional but which have enduring effects, most importantly the ability of governments in the future to suspend the rights of individuals. It shows how accounting can influence people's behaviour and contribute to the development of a permanent state of exception that significantly increases government prerogatives.

The work contributes to the literature on accounting and emergencies by studying the use of accounting information as a subtle means to ensure support for extreme government actions and ultimately as a political tool that promotes biosecurity as a new government paradigm.