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This study aims to investigate the impact of consumer ethnocentrism on consumers' evaluation of blockchain-based traceability information. It also examined how the use of quick response (QR) codes for traceability affects consumers' evaluation of traceable food products.

An online choice experiment was conducted to determine consumers' evaluation of the blockchain-based traceability of Feta cheese with a quota sample of 715 Greek consumers. Pearson bivariate correlation and mean comparison were used to examine the relationship between consumer ethnocentrism and QR use behaviour. Random parameter logit models were employed to examine consumers’ valuation of the examined attributes and interaction terms.

The results show that ethnocentric consumers are willing to pay more for blockchain-based traceability information. Ethnocentric consumers tend to scan QR codes with traceability information. Spending more time reading traceability information embedded in QR codes does not lead to a higher willingness-to-pay (WTP) for traceable food products.

The findings suggest that patriotic marketing messages can draw consumers' attention to blockchain-based traceability information. The modest WTP for and low familiarity with blockchain-based traceability systems raise the need for educating consumers regarding the benefits of blockchain in traceability systems.

This is the first study to provide timely empirical evidence of a positive WTP for blockchain-based traceability information for a processed dairy product. This study is the first to attempt to distinguish the effects of the intention to scan QR codes and reading information embedded in QR codes on consumers’ valuation of food attributes.

This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment.

This study adopts the experimental method of 2 × 3 between-subjects mixed factorial design with 102 participants to test the hypotheses. The participants are undergraduate and postgraduate accounting students at a major university in Indonesia.

The results show that gender affects budgetary slack ethical judgment, in which women judge budgetary slack as more unethical than men. Additionally, the results indicate that individuals consider budgetary slack more unethical when a code of ethics is present than when it is absent.

This study contributes to the management accounting literature and behavioural research by understanding budgetary slack from an ethical perspective. Additionally, this study contributes to ethics literature by identifying the effect of gender and code of ethics on budgetary slack righteous judgment.

This paper aims to investigate how Bruneian secondary school students employ code-switching in peer interactions. The functions of students' code-switching were analysed using Reyes' (2004) and Appel and Muysken's (2005) typologies.

The data collected are based on audio-recorded group discussions designed to elicit students’ code-switched utterances.

The results indicate that the students used 11 functions of code-switching: referential, discourse marker, clarification, expressive, quotation imitation, turn accommodation, insistence, emphasis, question shift, situation shift and poetic.

As the study only focusses on a specific secondary school, results from this school will not represent secondary school students in Brunei.

This paper hopes to provide insight into how students' code-switching can be seen in a positive light. Moreover, understanding how students use code-switching in the classroom is essential for successful knowledge transfer and for cultivating competent bilinguals, which is what the country's education system aims for.

Despite South Africa’s ailing electrical grid, substantial renewable energy (RE) integration is planned for the country. As grid-integrated RE affects all grids differently, this study aims to develop an adaptable grid code-guided renewable power plant (RPP) control real-time simulation testbed, tailored to South African grid code requirements to study grid-integrated RE’s behaviour concerning South Africa’s unique conditions.

The testbed is designed using MATLAB’s Simulink and live script environments, to create an adaptable model where grid, RPP and RPP guiding grid codes are tailorable. This model is integrated with OPAL-RT’s RT-LAB and brought to real-time simulation using OPAL-RT’s OP4510 simulator. Voltage, frequency and short-circuit event case studies are performed through which the testbed’s abilities and performance are assessed.

Case study results show the following. The testbed accurately represents grid code voltage and frequency requirements. RPP point of connection (POC) conditions are consistently recognized and tracked, according to which the testbed then operates simulated RPPs, validating its design. Short-circuit event simulations show the simulated wind farm supports POC conditions relative to short-circuit intensity by curtailing active power in favour of reactive power, in line with local grid code requirements.

To the best of the authors’ knowledge, this is the first design of an adaptable grid code-guided RPP control testbed, tailored to South African grid code requirements in line with which RPP behavioural and grid integration studies can be performed.

The purpose of this paper is to analyse data literacy in the new Digital Competence Framework for Citizens (DigComp 2.2). Mid-2022 the Joint Research Centre of the European Commission published a new version of the DigComp (EC, 2022). This new version focusses more on the datafication of society and emerging technologies, such as artificial intelligence. This paper analyses how DigComp 2.2 defines data literacy and how the framework looks at this from a societal lens.

This study critically examines DigComp 2.2, using the data literacy competence model developed by the Knowledge Centre for Digital and Media Literacy Flanders-Belgium. The examples of knowledge, skills and attitudes focussing on data literacy (n = 84) are coded and mapped onto the data literacy competence model, which differentiates between using data and understanding data.

Data literacy is well-covered in the framework, but there is a stronger emphasis on understanding data rather than using data, for example, collecting data is only coded once. Thematically, DigComp 2.2 primarily focusses on security and privacy (31 codes), with less attention given to the societal impact of data, such as environmental impact or data fairness.

Given the datafication of society, data literacy has become increasingly important. DigComp is widely used across different disciplines and now integrates data literacy as a required competence for citizens. It is, thus, relevant to analyse its views on data literacy and emerging technologies, as it will have a strong impact on education in Europe.

This paper aims to introduce the extended qualitative content analysis (EQCA) method to integrate data-reducing and data-complicating research steps when conducting qualitative research on the United Nations and other international institutions.

EQCA supplements the method of qualitative content analysis, which enables researchers to deal with large amounts of data, with two elements from grounded theory, which allow detailed analysis and interpretation of codes and sub-codes. The elements in question are axial coding and theoretical sampling.

EQCA provides a method to generate middle-range theories by combining theoretical and empirical analysis to address and theorize the complex interactions between actors, structures and norms in international institutions. The value added by the proposed method is demonstrated with a case study of a United Nations intergovernmental working group in the issue area of business and human rights.

Based on the concepts of interpretation and social causality, this paper contributes to the body of qualitative research that transcends the dichotomy between positivist and post-positivist approaches in the disciplines of international relations and international political theory.

The purpose of this paper is to share the lessons learned in teaching programming skills to refugees during a time when circumstances were changing quickly and constantly and the needs of the target group were not well known.

The integration of refugees poses serious challenges for the hosting society’s education system. A large number of refugees can put a strain on all kinds of public resources, and difficulties with differences in languages, previous curricula, falling behind due to having to spend time outside of education, and psychological traumas have to be expected. In response to the refugee crisis and in order to manage mass migration, the adaptive nature and rapid development of civic approaches can contribute to overcoming some of these challenges. To evaluate the impact of civic approaches, the authors have paid attention to refugees{code} an Austrian coding school for refugees which was developed by the civic community and which shows great potential in terms of providing rapid, innovative and adaptive kinds of educational support for refugees, as well as helping to combat the lack of programmers in the Austrian job market.

As the great potential that initiatives like refugees{code} have for education, there are also substantial challenges. As we learned from the first course, course completion rates were very low. Therefore, it is important to build an infrastructure and a learning environment around the course. This learning environment includes providing mentoring and support, creating spaces where participants can learn. It was also found that having a pedagogically trained staff who is sufficient in the English language, too, is necessary to cater to a heterogeneous group. Also varying teaching strategies according to the needs and skills of the learner is necessary. One of the issues that confronts projects like refugees{code} is also receiving legal status. The collaboration with universities and colleges can be greatly helpful because they are already familiar with the structure of public authorities as well as with heterogeneous groups. Initiatives like refugees{code} are agile and flexible and know how to take advantage of that. The authors conclude that bringing successful education to heterogeneous and culturally different groups is multi-faceted. It is not something any individual organization or project can do; it can only be the result of a system of different actors working together with traditional educational institutions.

This research study reports on two courses of programming for refugees and seeks to offer practical advice for further research and for the implementation of such courses into the educational system. Therefore a framework is proposed which should be taken into account in case of doing similar work.

Previous literature provides mixed evidence about the effectiveness of a code of ethics in limiting managerial opportunism. While some studies find that code of ethics is merely window-dressing, others find that they do influence managers' behavior. The present study investigates whether the quality of a code of ethics decreases the cost of equity by limiting managerial opportunism.

In order to test the hypothesis, the authors perform an empirical analysis on a sample of US companies in the 2004–2012 period. The results are robust to a battery of robustness analyses that the authors performed in order to take care of endogeneity.

Empirical results indicate that a higher quality code of ethics is associated with a lower cost of equity. In other words, firms with a more comprehensive code of ethics and better-designed implementation procedures limit managerial opportunism and pay a lower cost of equity because they are perceived by investors to be less risky.

The authors contribute to the literature in two ways. First, by looking at the market reaction to the code of ethics, thus capturing all its indirect possible benefits and second, by measuring not only the existence but also the quality of a code of ethics. Based on the results, policymakers may choose to further promote codes of ethics as an effective corporate governance mechanism.

This study aims to provide insight into the current incorporation of corporate culture in national corporate governance codes. The authors identify three levels of incorporation for each of the following three dimensions: layers of corporate culture (the “what”), the alignment of corporate culture in the organization (the “for whom”) and the board’s roles regarding corporate culture (the “how”).

To assess the extent to which national codes have incorporated corporate culture, the authors used a sample of 88 national corporate governance codes. The authors performed a content analysis of these codes using a computer-aided text analysis program. The first step involved the identification of dimensions of corporate culture per national code. These dimensions were then assessed based on three levels of incorporation. Finally, the authors ranked national codes with similar levels of incorporation per dimension and aggregated the dimensions.

The data show that five of the 88 national corporate governance codes that the authors analysed scored the highest level in all three dimensions of corporate culture.

This is the first study to provide an overview of what national corporate governance codes say about corporate culture. The authors address two gaps in the existing literature. First, the authors develop and use a richer conceptualization of how corporate culture can be addressed in national corporate governance codes. Second, the authors analyse these corporate governance codes worldwide.