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In the era of big data, various industries are generating large amounts of text data every day. Simplifying and summarizing these data can effectively serve users and improve efficiency. Recently, zero-shot prompting in large language models (LLMs) has demonstrated remarkable performance on various language tasks. However, generating a very “concise” multi-document summary is a difficult task for it. When conciseness is specified in the zero-shot prompting, the generated multi-document summary still contains some unimportant information, even with the few-shot prompting. This paper aims to propose a LLMs prompting for multi-document summarization task.

To overcome this challenge, the authors propose chain-of-event (CoE) prompting for multi-document summarization (MDS) task. In this prompting, the authors take events as the center and propose a four-step summary reasoning process: specific event extraction; event abstraction and generalization; common event statistics; and summary generation. To further improve the performance of LLMs, the authors extend CoE prompting with the example of summary reasoning.

Summaries generated by CoE prompting are more abstractive, concise and accurate. The authors evaluate the authors’ proposed prompting on two data sets. The experimental results over ChatGLM2-6b show that the authors’ proposed CoE prompting consistently outperforms other typical promptings across all data sets.

This paper proposes CoE prompting to solve MDS tasks by the LLMs. CoE prompting can not only identify the key events but also ensure the conciseness of the summary. By this method, users can access the most relevant and important information quickly, improving their decision-making processes.

This paper aims to assess the level of compliance of the Integrated Management Reports of four Brazilian public universities with the International Integrated Reporting Framework.

The authors carried out documentary research on the management reports of four Brazilian public universities for the period 2018–2020. For the analysis, the authors developed a Disclosure Index (DI) that analyzes the content of the reports and allows them to verify the quality of these institutional documents.

The results show that two universities present low quality of their reports with a disclosure rate lower than 50%, while the other two demonstrate evolution in the quality of reporting over the years. In addition, the findings point to the need for greater conciseness in the preparation of reports and accessibility of disclosures, as well as inclusion of the impacts of organizations’ activities on society and the environment.

This research brings relevant contributions by identifying points of improvement in the dissemination of information by management reports from an Integrated Reporting approach and by identifying the need to adopt strategies that expand the understanding and knowledge of the preparers about this new approach.

The authors adapted a DI to measure the adhesion of the management reports of Brazilian universities to the Integrated Reporting approach. The results will be of interest to public organizations that seek to improve information disclosure based on an Integrated Reporting approach.

The purpose of this review paper was identifying barriers to the use of telemedicine systems in primary health-care individual level among professionals.

This study used Scopus and PubMed databases for scientific records identification. A systematic review of the literature structured by PRISMA guidelines was conducted on 37 included papers published between 2009 and 2019. A qualitative approach was used to synthesize insights into using telemedicine by primary care professionals.

Three barriers were identified and classified: system quality, data quality and service quality barriers. System complexity in terms of usability, system unreliability, security and privacy concerns, lack of integration and inflexibility of systems-in-use are related to system quality. Data quality barriers are data inaccuracy, data timeliness issues, data conciseness concerns and lack of data uniqueness. Finally, service reliability concerns, lack of technical support and lack of user training have been categorized as service quality barriers.

This review identified and mapped emerging themes of barriers to the use of telemedicine systems. This paper also through a new conceptualization of telemedicine use from perspectives of the primary care professionals contributes to informatics literature and system usage practices.

This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance challenges.

The authors analyse a longitudinal case study of an Italian-listed company (Eni) participating in the IR-Pilot Programme (PP) and covering 10 years of IR adoption. The analysis was based on a mixed-method approach that included semi-structured interviews, content analysis of annual reports and triangulation with other data sources. Results are discussed regarding institutional theory, legitimacy theory and diffusion of innovation theory.

The study suggests that motivations for adopting IR change over time and participation in the IR-PP helps Eni acquire a comprehensive and substantial integrated view of value creation over time, makes integrated culture a key factor for strategic business sustainability and confirms the readiness of early adopters to comply with the non-financial Directive (NFD).

This study, among the few longitudinal case studies, provides organisations, regulators and academics with insights into the motivations driving the successful adoption and implementation of IR and the NFD. The results may help companies consider one of the tools currently deemed to bring sustainability into action and participation in pilot groups.

In times of crisis, such as the Covid-19 global pandemic, journalists who write about biomedical information must have the strategic aim to be clearly and easily understood by everyone. In this study, we assume that journalistic discourse could benefit from language redundancy to improve clarity and simplicity aimed at science popularization. The concept of language redundancy is theoretically discussed with the support of discourse analysis and information theory. The methodology adopted is a corpus-based qualitative approach. Two corpora samples with Brazilian Portuguese (BP) texts on Covid-19 were collected. One with texts from a monthly science digital magazine called Pesquisa FAPESP aimed at students and researchers for scientific information dissemination and the other with popular language texts from a news Portal G1 (Rede Globo) aimed at unspecified and/or non-specialized readers. The materials were filtered with two descriptors: “vaccine” and “test.” Preliminary analysis of examples from these materials revealed two categories of redundancy: paraphrastic and polysemic. Paraphrastic redundancy is based on concomitant language reformulation of words, sentences, text excerpts, or even larger units. Polysemic redundancy does not easily show material evidence, but is based on cognitively predictable semantic association in socio-cultural domains. Both kinds of redundancy contribute, each in their own way, to improving text readability for science popularization in Brazil.

With the increasing complexity of public–private partnership (PPP) projects, the amount of data generated during the construction process is massive. This paper aims to develop a new information management method to cope with the risk problems involved in dealing with such data, based on domain ontologies of the construction industry, to help manage PPP risks, share and reuse risk knowledge.

Risk knowledge concepts are acquired and summarized through PPP failure cases and an extensive literature review to establish a domain framework for risk knowledge using ontology technology to help manage PPP risks.

The results indicate that the risk ontology is capable of capturing key concepts and relationships involved in managing PPP risks and can be used to facilitate knowledge reuse and storage beneficial to risk management.

The classes in the risk knowledge ontology model constructed in this research do not yet cover all the information in PPP project risks and need to be further extended. Moreover, only the framework and basic methods needed are developed, while the construction of a working ontology model and the relationship between implicit and explicit knowledge is a complicated process that requires repeated modifications and evaluations before it can be implemented.

The ontology provides a basis for turning PPP risk information into risk knowledge to allow the effective sharing and communication of project risks between different project stakeholders. It can also have the potential to help reduce the dependence on subjectivity by mining, using and storing tacit knowledge in the risk management process.

The apparent suitability of the nine classes of PPP risk knowledge (project model, risk type, risk occurrence stage, risk source, risk consequence, risk likelihood, risk carrier, risk management measures and risk case) is identified, and the proposed construction method and steps for a complete domain ontology for PPP risk management are unique. A combination of criteria- and task-based evaluations is also developed for assessing the PPP risk ontology for the first time.

The surge in coronavirus disease (COVID-19) cases in India raises the need to study the variables that affect product and category choices, consumer buying preferences and consumrs' future spending. The purpose of the research is to analyse the purchasing behaviour of Indian consumers with regard to health and hygiene products, taking into consideration the impact of the current pandemic crisis.

Using purposive sampling criteria, a web-based questionnaire was circulated and a total of 411 responses were received.

The results assert that variables such as awareness of social distancing, brand-cause fit, word-of-mouth (WOM) publicity, altruist attribution, perceived usefulness and social norms have significant impact on trust and perceived values, which ultimately leads to consumer's purchase intention towards health and hygiene products. In addition, the model detects the moderating role of health consciousness.

The empirical findings will help marketers in designing their strategies to enhance consumer purchase intention with regard to health and hygiene products in the current pandemic situation.

The study enriches the emerging literature with regard to the impact of COVID-19 on health and hygiene products retailing.

The relationships between integrated reporting quality (IRQ) and corporate governance characteristics have been studied extensively, but the results are still inconclusive and, sometimes, contradictory. The purpose of this paper is to systematize the results of previously published studies on the relationship between corporate governance and IRQ.

This paper uses several complementary theoretical perspectives (agency, stakeholder and signaling theory). The relevant aspects of the corporate governance system are the attributes and composition of the board, the existence of a social responsibility committee, the quality of the audit committee, integrated report assurance and ownership structures. The sample consisted of 61 papers published in top journals between 2015 and 2021. Meta-analytic procedures were applied on bivariate and partial correlations between IRQ and the identified corporate governance characteristics.

The results confirm that director independence, the existence of a social responsibility committee, institutional ownership and the hiring of a Big 4 auditor are significantly correlated with IRQ. On the other hand, board gender diversity, audit committee independence and dedicated assurance have a positive but nonsignificant impact on IRQ. Chairperson-chief executive officer duality does not seem to impact report quality, while ownership concentration has a negative but nonsignificant impact on IRQ.

Future research can improve the measurement of focal indicators by using a common set of variables for comparability, favoring disaggregate measures of corporate governance and updating the measurement of some indicators. Future research could also propose new indicators in the area of corporate governance and expand the theoretical domain of IRQ research.

The findings emphasize the need to explicitly consider the role of corporate governance structures and arrangements in improving IRQ. Through meta-analysis, the paper aims to provide a comprehensive and generalizable set of findings, suggesting that corporate governance indicators cannot be overlooked as predictors of integrated reporting.

This study aims to investigate the interaction effect between offering supply chain finance (SCF) programmes and sustainability ratings on the liquidity performance of buyers and suppliers.

The study uses a unique sample of buyers that each have an SCF programme. The sample is complemented with financial information and sustainability scores. The data is analysed through a random effects model.

Aligning with recent advances in SCF literature, the results confirm a tendency for SCF programmes to favour buyers over suppliers. However, the relationship between SCF programme adoption and liquidity performance for buyers and suppliers is positively moderated by the strong sustainability performance of both parties.

Buyers and suppliers are advised to implement and adopt effective SCF programmes that are beneficial for both parties. For buyers, the authors suggest leveraging on SCF programmes as incentives to foster sustainable behaviour among suppliers. For suppliers, the authors recommend caution before joining programmes offered by buyers that do not perform well on sustainability.

Enhancing sustainability within global supply chains and fostering favourable payment practices towards suppliers are crucial for policy development and regulation. The findings clarify the connection between both components, offering valuable insights for policymakers in this domain.

The study is built on a manually picked, unique database of buyers offering SCF programmes to their suppliers. This allows, across a large sample, an evaluation of the differences between buyers that offer SCF programmes and those that do not.

The aim of this study is to evaluate the adoption and quality of integrated reports in the European Union (EU).

The sample consists of 147 listed firms from the 18 EU countries during 2013–2020. This study creates a disclosure index – based on the balanced scorecard (BSC) that reflects the information content of integrated reports. The content analysis method is used to measure the integrated reporting quality (IRQ).

The findings demonstrate that the IRQ increased across the study’s time frame, going from 49.3% in 2013 to 77% in 2020. Furthermore, financial disclosures still get the most attention in the integrated reporting (IR), followed by learning and growth perspective disclosures. In addition, businesses in the financial and industrial sectors rely more on integrated reports. However, the utility sector has the highest IRQ score. By country, Spain has the highest rate of IR adoption, followed by France. Other countries, such as Austria and Hungary, have only implemented IR by one company each.

This study adds to the IR literature a new approach to measure IRQ by linking BSC with the IR framework. Empirically, businesses of any size can use this method to assess the degree of balance between the revealed financial and nonfinancial information in their reports.

Empirically, this study helps IR practitioners in determining how widely IR is used in Europe and in updating the database on the IR website. It helps them update and improve the IR framework by identifying the elements that have the least transparency and quality, investigating the causes and enhancing them.

To the best of the authors’ knowledge, this study is the first to examine the IRQ in EU countries by linking the BSC with IR elements. This is to split the elements into their own pillars, making it easier to track disclosure and evaluate the corporations’ interest in revealing these perspectives, on their own and collectively.