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This paper investigates the interplay between consequences in restorative practices (RP) and the synergies with responsive classroom, particularly in international schools. Addressing critics who deem RP a “soft option”, the study defines “restorative consequences” within the RP framework. It analyses literature and three school policies, focusing on international school needs. Emphasising the importance of accountability, the paper explores the role of logical consequences in preventing perceived permissiveness. By comparing RP and Responsive Classroom, it seeks to guide school leaders in aligning transformative change with their vision and values. This paper aims to enhance understanding, offer practical insights and address challenges in RP implementation.

This research delves into the relationship between RP and consequences in international schools, addressing concerns about RP’s perceived lack of accountability. It defines “restorative consequences” within the RP framework, examining RP integration into school policies. Through a literature review and analysis of three RP policies, the study extracts insights for international schools, emphasising the role of logical consequences in preventing perceived permissiveness. In addition, a comparative evaluation of responsive classroom and RP identifies effective models for transformative change. The research aims to empower international school leaders with informed decision-making, offering insights into challenges and strategies for effective RP implementation in alignment with institutional values.

In delving into the positive discipline approach advocated by responsive classroom, it becomes evident that there exists a potential synergy between various disciplinary systems. Emphasising logical consequences as a pivotal component in school behaviour policies, it is crucial to apply them through the lens of social discipline window (SDW), specifically the “with” approach, incorporating both high levels of support and accountability. Recognizing this dynamic is essential as the authors endeavour to construct effective policies that not only align with responsive classroom values and methods but also prove practical in real-world application. Furthermore, within the international context, responsive classroom has demonstrated its ability to address the social and emotional needs of third culture kids. This revelation presents compelling grounds for the adoption of responsive classroom in international schools contemplating systemic transformations.

The study acknowledges limitations stemming from the reviewed RP policies, primarily the exceptional one derived from a large, well-supported school district, which may not be universally applicable, especially in diverse international schools. The potential for reputational damage to RP exists if policies lack comprehensive detailing and troubleshooting for varied classroom scenarios. Teacher testimonials carry significant weight, necessitating greater involvement in RP training and research. International schools face unique challenges in achieving staff “buy-in”, requiring culturally responsive training to overcome Western-centric perceptions. The clash of RP with authoritarian cultures poses challenges, emphasising the need for clear values.

While the exemplary RP policy reviewed is from a large, well-supported school district, this may not apply universally, particularly in international schools with diverse affiliations. To safeguard RP’s reputation, detailed policies addressing classroom nuances are crucial. Recognising the influence of teacher testimonials and involving educators in RP training and research is pivotal. International schools face a unique challenge in ensuring staff alignment with RP, requiring culturally responsive training to dispel Western-centric perceptions. Acknowledging RP’s clash with authoritarian cultures, schools must establish clear values. Drawing from educational theorists, future RP research should explicitly explore the consequences–RP relationship, enhancing the understanding of the SDW

The research’s social implications emphasise the need for transparent and detailed RP policies to prevent reputational damage and rejection. Recognising the influence of teacher testimonials, active involvement of educators in RP training is crucial. For international schools, culturally responsive training is vital to overcome Western-centric perceptions and ensure staff alignment. The study underscores the challenge of RP conflicting with authoritarian cultures, emphasising the importance of clear values. Furthermore, it advocates for a nuanced dialogue on the consequences–RP relationship to enhance understanding within the SDW. These implications stress context-specific and inclusive approaches for effective RP implementation in diverse educational settings.

The research offers significant originality by addressing the underdeveloped literature on the role of RP in international schools. It contributes novel insights by defining “restorative consequences” within the RP framework and examining the interplay between consequences and RP in school policies. The comparative evaluation of Responsive Classroom and RP adds a distinctive dimension, guiding international school leaders in transformative decision-making. Moreover, the study advocates for a culturally responsive approach, challenging Western-centric perceptions. This unique focus on consequences, accountability and cultural considerations positions the research as a pioneering contribution, offering valuable perspectives for effective RP implementation and policymaking in diverse educational settings.

The purpose of this article is to examine Cairo's master plans during the past 70 years, including the establishment of the New Administrative Capital City—which is based on two fundamental courses on the phenomenon of urbanisation—and other initiatives to address Cairo's Plans based on the thoughts of three planning schools—Chicago, Los Angeles and Liverpool. The aim is to determine if the right time to relocate Egypt's capital to a different place makes sense.

Cairo has experienced significant urban challenges throughout its millennial history due to the continually shifting socioeconomic and political changes. This research uses prospective and retrospective methods to examine how planning theories have historically influenced building Cairo’s urban fabric and provides insight into the city’s master plans from the July Revolution of 1952.

It is assumed that Cairo's socio-spatial transitions over time were caused by scattered expansion, leading to contemporary Cairo's socio-spatial evolution. The paper ends with some questions about the future of the city. Should planning policies change to cope with socioeconomic, spatial and political transitions?

The article's significance stems from the necessity of adaptable and considerate ideas that move Cairo's communities towards a better setting and provide a crucial route for enhancing their environments. Using digital technologies to implement new capital while creating platform urbanism may be accomplished even with constrained budgets and short course lengths.

This study examines whether and how the legal origin of foreign institutional investors (FIIs) impacts corporate investment efficiency.

The study employs a large panel dataset of firms from 32 non-USA countries from 2005 to 2018. Financial and institutional ownership data are obtained from the COMPUSTAT Global and Public Ownership databases in S&P Capital IQ, respectively. The study employed ordinary least squares (OLS) regression with year and firm fixed effects. In addition, two-stage least squares with instrumental variable regression (2SLS-IV) and propensity score matching (PSM) approaches were employed to address the potential endogeneity.

The findings of this study suggest that common- and civil-law FIIs differ in their monitoring capabilities to promote investment efficiency. The authors find evidence that increased equity ownership by common-law FIIs, not civil-law investors, strengthens the investment-Q sensitivity, resulting in higher investment efficiency. Consistent with the monitoring and information channel, the results further indicate that the positive impact of common-law FIIs on investment efficiency is stronger in host environments susceptible to agency conflicts and information asymmetry.

This study offers novel evidence on the heterogeneous monitoring role of FIIs with regard to their home countries' legal origins and their impact on investment efficiency in an international context.

Integrated reporting enhances the meaningfulness of non-financial information, but whether this enhancement is progressive or regressive from a sustainability perspective is unknown. This study aims to examine the influence of the Integrated Reporting (<IR>) Framework on the disclosure of financial- and impact-material sustainability-related information in integrated reports.

Using a disclosure index constructed from the Global Reporting Initiative’s G4 Guidelines and UN Sustainable Development Goals, the authors content analysed integrated reports of 40 companies from the International Integrated Reporting Council’s Pilot Programme Business Network published between 2015 and 2017. The content analysis distinguished between financial- and impact-material sustainability-related information.

The extent of sustainability-related disclosures in integrated reports remained more or less constant over the study period. Impact-material disclosures were more prominent than financial material ones. Impact-material disclosures mainly related to environmental aspects, while labour practices-related disclosures were predominantly financially material. The balance between financially- and impact-material sustainability-related disclosures varied based on factors such as industry environmental sensitivity and country-specific characteristics, such as the country’s legal system and development status.

The paper presents a unique disclosure index to distinguish between financially- and impact-material sustainability-related disclosures. Researchers can use this disclosure index to critically examine the nature of sustainability-related disclosure in corporate reports.

This study offers an in-depth understanding of the influence of non-financial reporting frameworks, such as the <IR> Framework that uses a financial materiality perspective, on sustainability reporting. The findings reveal that the practical implementation of the <IR> Framework resulted in sustainability reporting outcomes that deviated from theoretical expectations. Exploring the materiality concept that underscores sustainability-related disclosures by companies using the <IR> Framework is useful for predicting the effects of adopting the Sustainability Disclosure Standards issued by the International Sustainability Standards Board, which also emphasises financial materiality.

Despite an emphasis on financial materiality in the <IR> Framework, companies continue to offer substantial impact-material information, implying the potential for companies to balance both financial and broader societal concerns in their reporting.

While prior research has delved into the practices of regulated integrated reporting, especially in the unique context of South Africa, this study focuses on voluntary adoption, attributing observed practices to intrinsic company motivations. To the best of the authors’ knowledge, it is the first study to explicitly explore the nature of materiality in sustainability-related disclosure. The research also introduces a nuanced understanding of contextual factors influencing sustainability reporting.

This study explores how emotional intelligence, customer orientation, deep acting and surface acting influence job satisfaction among middle managers in their interactions with customers, colleagues and business partners. By examining these factors, we aim to provide insights into their collective impact on job satisfaction and interpersonal dynamics within organizational contexts.

By involving 95 middle managers at Indonesian Internet service providers as respondents, this research used a questionnaire to collect data. Next, the data were analyzed using the partial least square-structural equation modeling (PLS-SEM) technique, which evaluated measurement models and structural models. A total of twelve hypotheses were tested in this study.

This study found that customer orientation does not have a significant effect on deep acting, thereby nullifying its indirect effect on job satisfaction. Conversely, it's demonstrated that both deep acting and surface acting serve as partial mediators in the relationship between emotional intelligence and job satisfaction. Furthermore, surface acting emerges as a partial mediator in the connection between customer orientation and job satisfaction.

By exploring the relationship between customer orientation, emotional intelligence and job satisfaction among employees, this study seeks to reveal novel insights. The study examines the impact of these critical elements, which are necessary for middle managers to effectively manage their emotions and cultivate significant connections, on their overall job satisfaction and interpersonal dynamics in their diverse responsibilities.

This study aims to document the effect of educated workforce on the decision of small and medium enterprises (SMEs) to use external auditors to verify their financial statements.

This paper uses the probit regression models and the data from 141 developing countries to test the arguments presented in this paper. The data is provided by the World Bank’s Enterprise Surveys and is collected during the period between 2006 and 2020.

The paper shows that SMEs with inadequate access to educated workforce are more likely to use external auditors to verify their financial statements. The findings are robust to the comprehensive inclusion of relevant controls and to a number of sensitivity tests. The sensitivity tests include dividing samples based on SME’s size, country’s gross domestic product and country’s location. The results also remain qualitatively the same after correcting for potential endogeneity concerns. Furthermore, the paper shows that the relationship between access to educated workforce and the choice of external audit is moderated by several SME-specific characteristics, such as its size, ownership concentration, managerial experience and tax-related problems.

This is an initial attempt to highlight the role played by the quality of workforce on the choice of external audit among SMEs in an international context. Most of prior literature on this topic focuses on the publicly listed firms.

Prior research shows that co-opted directors adversely impact many corporate outcomes, yet little is known about these directors' impact on CSR performance. The authors investigate whether and how co-opted boards affect the firm's CSR score and component CSR scores.

The authors use panel regression models to investigate this study's research questions and address endogeneity concerns using the system generalized method of moments (system GMM) and a quasi-natural experiment.

The authors report new evidence showing that co-opted boards negatively impact CSR performance based on the CSR score. Results identify board characteristics that accentuate or moderate the effect of co-option on the CSR score and show that board independence, the presence of women on the board, and CEO duality positively and significantly impact the CSR score. These findings are robust across alternative measures of co-option and in the results of models addressing endogeneity concerns. An extended analysis utilizing CSR component scores reveals a significant negative impact of co-option on the environment component score using various measures of co-option and on employee relations, product quality, and human rights component scores using selected measures of co-option.

Findings have implications for board structuring and composition for firms aiming at improving their CSR score.

The study provides new evidence on the impact of co-opted boards on CSR performance. The results help inform stakeholders such as policymakers, executives and directors, shareholders, and capital market participants on how board composition affects socially responsible activities and performance and identify CSR component areas that require attention.

This study aims to consider the role of emotions, especially those related to empathy, in promoting a more humane education that enables students to reach out across kinship chasms to promote the development of communities predicated on a shared value on mutual respect. This attention to empathy includes a review of the rational basis for much schooling, introduces skepticism about the façade of rational thinking, reviews the emotionally flat character of classrooms, attends to the emotional dimensions of literacy education, argues on behalf of taking emotions into account in developmental theories and links empathic connections with social justice efforts. The study’s main thrust is that empathy is a key emotional quality that does not come naturally or easily to many, yet is important to cultivate if social justice is a goal of education.

The author clicked Essay and Conceptual Paper. Yet the author required to write the research design.

The author clicked Essay and Conceptual Paper. Yet the author required to write the research design.

The author clicked Essay and Conceptual Paper. Yet the author required to write the research design.

The paper challenges the rational emphasis of schooling and argues for more attention to the ways in which emotions shape thinking.

This paper aims to address the fundamentals of tax planning and seeks to focus on the opportunities and root causes for tax planning.

The paper reviews the current state of tax planning with case studies that reveal fundamental statutory structural opportunities.

While some, possibly many, tax advisers lack integrity and recommend tax structures to their clients that are inconsistent with reasonable interpretations of the tax law, most advisers, even very aggressive and creative advisers, probably do not. The paper suggests that it may be futile to seek to deter tax professionals from designing and marketing tax plans unless legislation makes tax advisers jointly responsible with their clients for their clients’ tax underpayments.

Short of such a radical approach, governments must commit first to altering the basic structure of their tax laws to make aggressive tax planning uninviting.

The paper offers original insights into the inseparability of the legislative process from the creation of unnecessary tax planning opportunities.

This study aims to understand the extent of privacy concerns regarding voice-activated personal assistants (VAPAs) on Twitter. It investigates three key areas: (1) the effect of privacy-related press coverage on public sentiment and discussion volume; (2) the comparative negativity of privacy-focused conversations versus general conversations; and (3) the specific privacy-related topics that arise most frequently and their impact on sentiment and discussion volume.

A dataset of 441,427 tweets mentioning Amazon Alexa, Google Assistant, and Apple Siri from July 1, 2019 to June 30, 2021 were collected. Privacy-related press coverage has also been monitored. Sentiment analysis was conducted using the dictionary-based software LIWC and VADER, whereas text mining packages in R were used to identify privacy-related issues.

Negative privacy-related news significantly increases both negativity and volume in Twitter conversations, whereas positive news only boosts volume. Privacy-related tweets were notably more negative than general tweets. Specific keywords were found to either increase or decrease the sentiment and discussion volume. Additionally, a temporal evolution in sentiment, with general attitudes toward VAPAs becoming more positive, but privacy-specific discussions becoming more negative was observed.

This research augments the existing online privacy literature by employing text mining methodologies to gauge consumer sentiments regarding privacy concerns linked to VAPAs, a topic currently underexplored. Furthermore, this research uniquely integrates established theories from privacy calculus and social contract theory to deepen our analysis.