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Earthquake tremors not only increase the chances of fire ignition but also hinder the fire-fighting efforts due to the damage to the lifelines of a city. Most of the international codes have independent recommendations for structural safety against earthquake and fire. However, the possibility of a multi-hazard event, such as fire following an earthquake is seldom addressed.

This paper presents an experimental study of Reinforced Concrete (RC) columns in post-earthquake fire (PEF) conditions. An experimental approach is proposed that allows the testing of a column instead of a full structural frame. This approach allows us to control the loading and boundary conditions individually and facilitates the testing under a variety of these conditions. Also, it allows the structure to be tested until failure. The role of parameters, such as earthquake intensity, axial load ratio and the ductile detailing of the column on the earthquake damage and subsequently the fire performance of the structure, is studied in this research. Six RC column specimens are tested under a sequence of quasi-static earthquake loading, followed by combined fire and axial compression loading conditions.

The experiment results indicate that ductile detailed columns subjected to 4% or less lateral drift did not lose significant load-carrying capacity in fire conditions. A lateral drift of 6% caused significant damage to the columns and reduced the load-carrying capacity in fire conditions. The level of the axial load acting on the column at the time of earthquake loading was found to have a very significant effect on the extent of damage and reduction in column load capacity in fire conditions. The columns that were not detailed for a ductile behavior observed a more significant reduction in axial load carrying capacity in fire conditions.

This study is limited to columns of 230 mm size due to the limitations of the test setup. The applicability of these findings to larger column sections needs to be verified by developing a numerical analysis methodology and simulating other post-earthquake-fire tests available in the literature.

The experimental procedure proposed in this paper offers an alternative to the testing of a complete structural frame system for PEF behavior. In addition to the ease of conducting the tests, the procedure also allows much better control over the heating, structural loading and boundary conditions.

This chapter uses an intellectual capital (IC) qualitative approach for assessing the bio health technologies entrepreneurial ecosystem of a university located in Southern Europe, aiming to identify the role played by IC in fostering the sustainable success of the entrepreneurial ecosystem. There has been limited research dedicated to deepening the knowledge of the entrepreneurial ecosystems’ dimensions, using an IC lens, in the context of university cities with different dimensions. Small cities may not have some dimensions, so developed, comparing with the ones of the ecosystems of large urban centers. This chapter uses a qualitative approach funded in a case study exploring internal and external stakeholders of a Portuguese entrepreneurial ecosystem, UBImedical, targeted at the bio health sector. The study is part of an exploratory study funded in the scope of a European Project, aiming to explore in a pioneering way the application of the dominant triad of capitals forming IC and, thus, identifying and understanding the dimensions of different entrepreneurial ecosystems. The case study reveals that the IC’s dimensions more critical for the success of the bio health entrepreneurial ecosystems are the structural capital and the relational capital, although human capital is perceived as a basic prerequisite for fostering the entrepreneurial ecosystem’s performance. The results are funded in primary and qualitative data collected from the interviews developed to previously identified external and internal stakeholders of this type of entrepreneurial ecosystem under study.

Documentation plays a key role in navigating the costs of construction projects. Traditional document management systems (TDMS) used in developing countries, however, hinder the achievement of expected cost targets. Although the electronic document management system (EDMS) has been implemented to improve documentation, the Sri Lankan construction industry has failed to effectively adapt to it. Hence, this study aims to provide strategies for the effective application of EDMS to the cost management of Sri Lankan mega construction projects.

This study uses a qualitative approach followed by 12 semi-structured expert interviews. Quantity surveying experts were selected through judgemental sampling. Manual content analysis was used to analyse the data.

The EDMS is more suitable for megaprojects than traditional methods of documentation in terms of functionality, neutrality, interoperability, space, reversibility and delivery speed. However, there are contradictory views about cost and security. Furthermore, five transitional challenges of EDMS have been identified under the three key themes of cost, stakeholder perception and technical difficulties. Four reasons were also identified as causing these five challenges. Seven suggestions were made to deal with these transitional challenges and three key feasible solutions for the Sri Lankan construction industry regarding the EDMS were identified. Development of Sri Lankan software with low initial cost was highlighted as the most feasible solution.

This is a novel study to investigate the applicability of EDMS to cost management mechanisms of megaprojects in Sri Lanka. The findings reveal transitional challenges and appropriate feasible solutions for EDMS adaptation. This can be applied to the cost management of megaprojects in other developing countries as well.

Key audit matters (KAM) and their impact on the auditor is a relatively understudied area. The purpose of this study is to analyse whether auditors perceive that the recent requirement for auditors of listed companies to report KAMs has enhanced the transparency of audit reports or not, what additional risks they now face, how the risk is being managed and its impact on the relationship with their clients.

The paper uses an interpretive approach for detailed interviews with some of South Africa’s leading audit experts to highlight their perspective of the impact of KAM on audit reporting and the audit environment.

The experts have various perceptions of what makes a matter “key”. These vary from materiality, to subjectivity and difficulty, as well as incorporating a time-based consideration. Concerns identified include a significant increase in cost and an increase in potential liability, triggering the need for thorough internal risk management policies. The audit experts conclude that KAM has ultimately failed to achieve its goal of greater transparency, with clients virtually ignoring KAM reports.

The research relies on a relatively small sample of subject experts and may not provide a complete account of the view of all audit professionals and KAM reports issued. It analyses the impact of KAM from the preparers’ perspective.

This study contributes to the research conducted in this topical area. Although there has been research on KAM focusing on pre-implementation consequences, there is virtually no formal academic research on the impact KAM has had on audit partners and firms in South Africa post implementation. It may also serve as a basis for the IAASB to consider going forward.

E-commerce companies often manipulate customer decisions through dark patterns to meet their interests. Therefore, this study aims to identify, model and rank the enablers behind dark patterns usage in e-commerce companies.

Dark pattern enablers were identified from existing literature and validated by industry experts. Total interpretive structural modeling (TISM) was used to model the enablers. In addition, “matriced impacts croisés multiplication appliquée á un classement” (MICMAC) analysis categorized and ranked the enablers into four groups.

Partial human command over cognitive biases, fighting market competition and partial human command over emotional triggers were ranked as the most influential enablers of dark patterns in e-commerce companies. At the same time, meeting long-term economic goals was identified as the most challenging enabler of dark patterns, which has the lowest dependency and impact over the other enablers.

TISM results are reliant on the opinion of industry experts. Therefore, alternative statistical approaches could be used for validation.

The insights of this study could be used by business managers to eliminate dark patterns from their platforms and meet the motivations of the enablers of dark patterns with alternate strategies. Furthermore, this research would aid legal agencies and online communities in developing methods to combat dark patterns.

Although a few studies have developed taxonomies and classified dark patterns, to the best of the authors’ knowledge, no study has identified the enablers behind the use of dark patterns by e-commerce organizations. The study further models the enablers and explains the mutual relationships.

The purpose of this paper is to provide an insight about factors affecting Big Data Analytics (BDA) utilization and adoption in Indian firms. Research studies have so far focused on BDA adoption in developed economies. This study examines the factors that influence BDA usage and adoption in the context of emerging economies.

This study proposed a theoretical model of factors influencing BDA utilization and adoption. Two independent research streams – first, the top managers’ perceived strategic value (PSV) in BDA and second, the factors that influence the adoption of BDA theoretically – have been integrated with the technology-organization-environment (TOE) framework. In the BDA context, there was a theoretical necessity to identify the driver and barriers of BDA from the TOE framework on PSV and adoption of BDA. A qualitative exploratory study using face-to-face semi-structured interviews was carried out to collect data from 22 different enterprises and service providers in India. India was selected as the context as it is one of the fastest growing large economies of the world with huge potential of BDA to improve the business landscape.

The results showed that the major reason behind BDA non-adoption is that the organizations did not realize the strategic value (SV) of BDA, and they were not ready to make the changes because of technological, organizational and environmental difficulties. The findings corroborate previous results about significant factors affecting IT adoption and implementation and provide new and interesting insights. The main factors identified as playing a significant role in organizations’ adoption of BDA were SV of BDA, complexity, compatibility, IT assets, top management support, organization data environment, perceived costs, external pressure and industry type.

The main limitation related to this study is the difficulty in generalizing the findings to a larger population of enterprises. To overcome this, a statistical survey has been planned to be conducted in the future.

The BDA adoption model in this study will have both managerial implications for practitioners in India, as well as those in other developing countries, and academic implications for researchers who are interested in BDA adoption in developing counties, in terms of formulating better strategies for BDA adoption. For managers, using the research model of this study could assist in increasing their understanding of why some organizations choose to adopt BDA, while similar ones facing similar conditions do not. Also, the understanding of the strategic utilization of BDA in different business processes may improve the adoption of BDA in organizations.

This paper contributes in exploring and enhancing the understanding of the factors affecting the utilization and adoption of BDA in organizations from an Indian perspective. This study is an attempt to develop and explore a BDA adoption model by the fusion of PSV and TOE framework. The effect of the three contexts of this framework (technological, organizational and environmental) on the strategic utilization of BDA has been studied for the first time.

This paper aims to examine the choices made by the hotel industry about what to include, and who to be accountable to, in their sustainability reports; a process defined as materiality assessment.

The paper is based on the findings of semi-structured interviews with eight sustainability managers (from eight of the world’s 50 largest hotel groups) to explore their understanding of, and use of, materiality and any barriers to its uptake and eight industry sustainability experts to assess the general industry-wide application of materiality.

Sustainability managers from large hotel groups are evasive when disclosing their materiality criteria, their decision-making processes and how they aggregate stakeholder feedback; they limit their disclosure to the reporting process. Sustainability managers are disempowered, with limited resources, time, knowledge and skills to apply to materiality assessment. Experts confirm that hotel groups are unsystematic and opaque about their decision-making and how they control their materiality assessments.

Materiality assessment is concealed from the public and may be constructed around business imperatives with high managerial capture. The hospitality industry needs to improve its sustainability reporting by examining how it defines and applies materiality and by addressing the barriers identified, if it is to demonstrate an enduring commitment to sustainability and organisational legitimacy.

This study addresses the limited knowledge of how hotel groups undertake materiality assessments. It identifies gaps in the conception and application of materiality by pinpointing barriers to its uptake and recommending areas in need of further research.

The purpose of this paper is to investigate a new group of chemical compounds as accelerators (1-imidazole derivatives – tertiary amines) for curing of isocyanate-epoxy resin matrix. During heating no reaction between epoxy group and active hydrogen in presence 1-substituted imidazole derivatives was reported.

The influence of accelerator type and content on curing process, thermal stability and chemical structure of hardened resin was determined using temperature modulated differential scanning calorimetry, dynamic mechanical analysis, heat deflection temperature, thermogravimetry (modulated and by activation energy – Ozawa method) and Fourier transform infrared spectroscopy. Additionally, the shear strength of epoxy compositions used as aluminium joints, at ambient and elevated temperature was determined.

With catalyst content increase the oxazolidone or isocyanurate rings content decreased, indicating enhanced density of cross-linking and thermal resistance. For all imidazole derivatives used (i.e. 1-methylimizadole, 1-ethylimidazole and 1-butylimidazole) accelerating of the curing process was observed (significant decrease of the curing start temperature was reported). The thermal resistance and shear strength was improved with accelerator content (increase of isocyanurate rings amount, and consequently oxazolidone ones).

Introducing of a new group of chemical compounds as new catalysts to isocyanate-epoxy resin material resulted in curing process acceleration, irrespectively of the imidazole derivative type.

The COVID-19 pandemic is a unique event that forced K-12 schools to rethink the delivery of instruction to protect the well-being of school system stakeholders. Teachers, school administrators and parents had to adapt to and embrace new ways of teaching and learning by utilizing available technology. The purpose of this study is to examine the challenges encountered by in-service teachers when moving from face-to-face to online teaching.

This study utilized a qualitative phenomenological research methodology to examine Ecuadorian and Uruguayan teachers' perceptions and experiences transitioning from face-to-face to online teaching during the COVID-19 pandemic. This comparative study used convenience sampling to include 12 K-12 teachers from Ecuador and Uruguay.

The results of this study produced two themes that evidenced the demands placed on educators. The first theme was job demands, relating to teachers' perceptions about workload, preparation time and curriculum issues. The second theme related to available support provided by the school administrators and technology issues faced by teachers and students. Even though the teachers demonstrated adaptability for educating students during the pandemic, the experiences from both countries should be considered by teacher training programs and in post-graduate professional development.

This article examined how COVID-19 affected teachers in Uruguay and Ecuador. Data analysis documented the challenges encountered by teachers transitioning to online learning during the pandemic. The findings inform a larger audience about the needs of teachers working online.

To provide further evidence on the effectiveness of analytical procedures (APs) used in auditing. Computer simulation experiments are used to examine the error detection ability of a set of APs. Two different types of errors are examined and compared on the basis of the Type I and Type II errors they produce. The results of the experiments support earlier performance assessments of APs based upon simulated data. Higher noise levels reduce performance but a more detailed modeling of the process generating the data appears to produce a compensatory increase in performance. Contrary to earlier findings, some annual APs performed better than their related monthly counterparts. Case study and experimental results are better reconciled than in previous studies. The findings are based upon simulated data and deal with two types of error only. The experiments model the data generating process underlying accounting numbers but are simplifications of the real situation. Future research based upon the same approach but using more sophisticated experimental models and dealing with a wider class of errors would be useful. The findings echo earlier recommendations that APs should not be relied upon as lone, substantive testing devices for error and fraud. The simulation experiments use Statistical Activity Cost Theory to generate accounting numbers from specified, underlying stochastic processes. This allows errors to be related to transactions, i.e. the level at which they typically occur, whereas in prior experimental work errors have only been related to accounts.