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This cross-sectional survey captured educational leadership preparation programs' (ELPPs') relative emphases on 12 evidence-based school leadership competences and related pedagogical approaches to identify the gap between optimal performance per the literature base and actual practice reported for US ELPPs.

A survey with closed and open-ended questions was sent to all program coordinators of US-based ELPPs.

Results indicate instructional leadership and use of data are especially emphasized competences, and readings and class-based work were the most prevalent modes of instruction. The most prevalent teaching methods are text and class-based work, and residencies/internships. The least prevalent are instructional tools associated with practice and rehearsal, such as simulations.

The data were collected prior to the world-wide shift in educational delivery associated with the coronavirus disease 2019 (COVID-19) pandemic. While they do not capture during-pandemic approaches, the national-level findings provide an impetus for altering or strengthening approaches to leader preparation based upon the shortcomings these results suggest.

There has been no previous inquiry into all US ELPPs regarding how their curriculum aligns with empirically based leadership competences, what their pedagogical approaches include or the needs they identify to further improve their program's quality.

This paper outlines economic threshold models developed by various authors as an aid to decision-making about pest management and their applicability to pests of livestock. The definitional confusions relating to economic threshold models are raised as are limitations for applying threshold models. Complexities in the nature of yield loss function due to uncertainty in pest densities, the presence of multiple pests, and the occurrence of pesticide resistance are discussed. An extension is provided that incorporates both multiple-pest species and pest resistance to control measures. Complications relating to the cost functions for pest control are considered. The combination of these factors limits the applicability of profit-maximising thresholds for livestock management, especially compared to other strategies such as prophylaxis.

Public-funded research in digital humanities (DH) enhances institutional and individual research missions and contributes open data to a growing base of globally networked knowledge. The Digging into Data 3 challenge (DID3) (2014–2016) is an international, interdisciplinary and collaborative grant initiative, and the purpose of this paper is to explore skills that faculty and students brought to projects and others they acquired and shared on collaborative teams.

Rooted in the naturalistic paradigm, this qualitative case study centers on semi-structured interviews with 53 participants on 11 of the 14 DID3 projects. Documentary evidence complements empirical evidence; analysis is constructivist and grounded.

Hailing from diverse academic research institutions, centers and repositories, participants brought 20 types of discipline-based or interdisciplinary expertise to DID3 projects. But they reported acquiring or refining 27 other skills during their project work. While most are data-related, complementary programming, management and analytical skills push disciplinary expertise toward new frontiers. Project-based learning and pedagogy function symbiotically; participants therefore advocate for aligning problem-solving skills with pedagogical objectives at home institutions to prepare for public-funded DH projects. A modified content analysis juxtaposes DID3 skills with those advanced in 23 recent DH syllabi to identify commonalities and gaps.

Pedagogy has an important yet under-researched and underdeveloped role in public-funded DH research.

The purpose of this paper is to propose successive-over-relaxation (SOR) based recursive Bayesian approach (RBA) for the configuration identification of a Power System. Moreover, to present a comparison between the proposed method and existing RBA approaches regarding convergence speed and robustness.

Swift power network configuration identification is important for adopting the smart grid features like power system automation. In this work, a new SOR-based numerical approach is adopted to increase the convergence speed of the existing RBA algorithm and at the same time maintaining robustness against noise. Existing RBA and SOR-RBA are tested on IEEE 6 bus, IEEE 14 bus networks and 48 bus Danish Medium Voltage distribution network in the MATLAB R2014b environment and a comparative analysis is presented.

The comparison of existing RBA and proposed SOR-RBA is performed, which reveals that the latter has good convergence speed compared to the former RBA algorithms. Moreover, it is robust against bad data and noise.

Existing RBA techniques have slow convergence and are also prone to measurement noise. Their convergence speed is effected by noisy measurements. In this paper, an attempt has been made to enhance convergence speed of the new identification algorithm while keeping its numerical stability and robustness during noisy measurement conditions. This work is novel and has drastic improvement in the convergence speed and robustness of the former RBA algorithms.

The purpose of this study is to provide a detailed descriptive account and analysis of corporate internet reporting (CIR) practices among non-financial companies listed on the Egyptian Exchange (EGX) at two points in time – December 2010 (pre) and December 2013 (peri) political and social unrest in Egypt.

The study developed a disclosure index to determine the extent of CIR practices among all non-financial companies listed on the EGX in December 2010 and December 2013. The study uses ordinary least squares (OLS) regressions and isometric log-ratio transformations for compositional independent variables to empirically examine the factors affecting CIR in Egypt using a modern institutional theory lens.

The findings of this investigation suggest that listed companies in Egypt have started embracing the power of the internet as a disclosure channel, but the extent of these practices increased significantly over the investigated period, with great variations evident among the sampled companies in this regard. Such variations were chiefly dependent on the changing institutional actors over the two time frames. Additionally, the findings show that the time factor is particularly important for a given institutional field to induce a sufficient diffusion of corporate practices, especially in periods with drastic institutional change.

The evidence presented reflects the voluntary nature of CIR practices and the absence of a reinforced regulatory framework for organizing and monitoring such practices, with companies having discretion in terms of the amount and type of information disclosed via their websites. The results should, therefore, provide useful guidelines for regulators and standard-setters in identifying best practices, which, in turn, should allow CIR practices to become more consistent, making them easier to monitor and govern.

To the best of the authors’ knowledge, this is the first study that examines CIR practices at two points in time using a comprehensive disclosure index and a modern institutional theory lens.

The purpose of this paper is to explore the state of environmental reporting by Indian companies on their web sites and also in their annual reports.

The web sites of the companies in the sample were visited to examine the accessibility and extent of environmental information disclosure on their web sites. The annual reports for 2003‐2004, as available on the companies' web sites were selected to investigate the extent of environmental information disclosure in these annual reports.

The paper finds that, although there are no regulations enforcing the disclosure of environmental information, most of the Indian companies have disclosed environmental information. These companies provided more environmental information on their web sites compared to the information provided in their annual reports.

This study contributes to the existing body of environmental reporting literature by focusing on the status of environmental reporting by companies of an emerging economy and also contributes to the existing body of environmental reporting literature by focusing on the accessibility of environmental information on web sites of respective companies.

The purpose of this paper is to constitute and test a framework of factors that might affect auditors' perceptions of the work needed to audit internet‐based financial reports (IBFR).

The paper conducts a questionnaire on practicing auditors from audit firms in Egypt in the year 2007 to examine their perceptions of the work needed to audit IBFR and factors that might affect their perceptions.

The paper portrays total auditors' perceptions as a function of four dimensions. First, auditor personal‐specific characteristics (consisting of three variables); second, audit fieldwork‐specific characteristics (containing one variable); third, audit firm‐specific characteristics (comprising five variables); and fourth, environmental‐specific characteristics (consisting of four variables). The analysis of empirical study provides evidence of a significant association between auditors' perceptions of the work needed to audit IBFR and the following factors: auditors' knowledge of inherent risks of internet reporting, quality systems, audit tenure, legal form of client, client industry group, user needs of financial information, and legislation environment.

The scope of the survey is limited to a small number of potential participants. Accounting and auditing standards setting environment in Egypt may restrict the generalization of the findings of this paper.

This paper enriches the literature on internet reporting and audit tasks by exploring factors that might affect auditors' perceptions of the work needed to audit IBFR. The paper provides evidence that supports Egyptian regulators' initiatives to issue guidelines that cover IBFR, and auditors' responsibilities and the work needed in the audit of IBFR in electronic business environments in an attempt to improve the integrity of financial reporting.

The purpose of this paper is to examine the status of financial reporting on the internet by companies operating in an emerging economy, namely Jordan.

The paper surveys 127 companies listed in the first market of Amman Stock Exchange (ASE) for the year ended 2008/2009. The primary sources of the data used in this study are the global and the Jordanian electronic web sites. The paper employs descriptive statistics and nonparametric tests to explore the internet financial reporting (IFR) practices among Jordanian companies.

The results show that 87 Jordanian companies (69 percent) possess web sites with about 51 percent (44 of the 87) include financial reports and 32 out of 44 companies (about 73 percent) disseminate all their financial information on their web sites. The paper also finds that the extent of disclosure of the corporate financial and nonfinancial information on the ASE web site is statistically different form the companies’ web sites. Furthermore, the current paper reveals that some firm-specific characteristics such as firm size; financial leverage, age, and ownership concentration may distinguish those companies who engage in IFR from their counterparts. Finally, the results suggest that the financial sector is more advanced in terms of using the internet to disseminate information when compared to the industrial and services sectors.

In the context of Jordan, there is limited number of studies attempted to address corporate financial reporting on the internet. Therefore, the present study makes significant contribution to the existing body of knowledge by shedding more light on the status of financial disclosure on the internet by companies operating in an emerging economy like Jordan. Also, the current paper explores the extent of corporate information disclosed on both the official web site of ASE and companies’ web sites.

The purpose of this paper is to investigate the impact of board composition on the level of corporate internet reporting (CIR) practices.

This study uses content analysis to examine the CIR practices of 140 Indian companies selected from the Bombay Stock Exchange 200 index for the year 2015. CIR was measured on a comprehensive internet disclosure index of 136 items capturing both content and presentation dimensions. Regression analysis was used to explore the impact of board composition (board size, board independence, frequency of board meetings, CEO duality and family members on the board) and audit committee characteristics on CIR while controlling the impact of variables firm size, leverage, profitability and industry type.

The findings reveal that larger boards, boards with less family members and audit committees that meet more frequently are more likely to engage in CIR practices. In addition, larger firms and firms that make less use of debt tend to disclose more information on their websites.

The focus of the study has been on one aspect of corporate governance mechanisms i.e. board characteristics. Future studies can explore the impact of ownership structure on CIR practices.

This study extends the prior CIR research by demonstrating the effectiveness of corporate governance mechanisms in particular board characteristics in adopting internet reporting practices for Indian companies. The examination of the relationship between corporate reporting on the internet and corporate governance aids regulators in evaluating and enhancing the effectiveness of the boards.

This paper aims to explore the awareness of terminology related to intellectual capital (IC) among executives of Indian banks and the sources in which they mostly find IC-related terminology. The paper also explores relative and specific contributions of each selected source of information in creating IC awareness among bank executives in India and determines difference among the executives from the public and private sector.

This research paper follows a survey-based approach to capture the perceptions of Indian bank managers working middle and top management across different banks. Regression analysis and ANOVA were applied to data from 166 responses.

The study finds that IC awareness among Indian banking executives is reasonably high and is equally spread across the three sub-categories of capital (external capital, human capital and internal capital), though the relative awareness of external capital is on the higher side. However, the sources of awareness of IC terminology differ among executives from the public- and private-sector banks.

The sample was limited to middle and top managers in the Indian banking industry and suffers from the usual limitations of survey-based research such as the design of the survey instrument and the personal biases of the respondents. Some limitations may also have arisen because of the definitions of IC elements adopted by this study.

This research adds a new dimension to the IC research by exploring the practical application and awareness of IC that deviates from traditional annual report-based disclosure and valuation studies. No existing literature has examined the survey-based awareness study, particularly on the banking industry. This paper provides a foundation for future studies that examine the operational awareness and application of IC in the service industries.