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The study explored the relationship between self and informant reports of emotional problems in a forensic intellectual disability sample. The Emotional Problems Scales (EPS) (Prout & Strohmer, 1991), which comprises a Self Report Inventory (EPS‐SRI) and an informant Behaviour Rating Scale (EPS‐BRS), was routinely administered to 30 individuals with intellectual disability in a secure forensic setting, as part of a standard clinical assessment procedure. It was hypothesised that there would be a moderate relationship between corresponding scores on the EPS‐SRI and EPS‐BRS. However, there were no significant relationships between corresponding scales of the EPS‐SRI and EPS‐BRS, apart from the EPS‐SRI and EPS‐BRS scales measuring anxiety (r = .376, p<.05). The results continued to be non‐significant, even when positive impression management was controlled for. The findings suggest little relationship between self and informant ratings in a forensic intellectual disability sample, and therefore support the need to gather information from multiple sources when assessing such individuals.

The purpose of this paper is to investigate the efficacy of bacterial exopolysaccharides (Eps) in reactive black 5 (RB5) textile dye wastewater bioremediation.

The Eps were produced by bacteria isolated from cotton gin trash soils collected from different cotton-growing regions in Kenya for comparison purposes. A broth medium reconstituted using molasses was assessed for its capacity to produce the Eps. RB5 textile dye wastewater was optimized for dye removal under different temperatures, times and molasses concentrations. Dye removal was studied by Lovibond-Day Light Comparator, UV–Vis spectrophotometer and FTIR.

It was found that cotton gin trash soils contained Eps-producing bacteria. Three of the Eps studied were found to have the capacity to remove at least 80% of the dye from the wastewater.

This research did not assess the efficacy of the RB5 dye removal from the wastewater by mixtures of the Eps.

Bioremediation of textile dye wastewater with Eps produced by bacteria cultured from cotton gin trash soil is significant because it will offer an effective and cleaner alternative to the chemical coagulants.

Alternative treatment of textile wastewater with the Eps would result in safer water being released into the water bodies as opposed to the chemically treated wastewater that contains remnant chemicals.

Research on the use of Eps produced by bacteria isolated from cotton gin trash soils for removal of RB5 dye from textile wastewater has not been done before.

The purpose of this study is to examine whether the gender of an audit engagement partner (EP) is associated with the quality of the EP’s audit output.

This paper defines a low-quality EP as an EP who leads the audit of at least one client firm that subsequently restates its financial statements, while a high-quality EP is an EP that is not associated with any restatement. Using a sample of 6,082 observations from 2016 to 2020, the study estimates a logistic regression of EP quality on EP gender and control variables.

The results show that female EPs are more likely to be high-quality EPs. With an odds ratio of 1.25, the results imply that female EPs are 1.25 times more likely to be associated with higher-quality audits compared to male EPs.

The results of this study imply that female EPs are more likely to perform high-quality audits, and it supports the assertion that EP gender plays a significant role in determining EP quality. Further studies may apply gender theory to investigate the behavior of female EPs.

The results show that female EPs are more likely to be high-quality EPs. With an odds ratio of 1.25, the results imply that female EPs are 1.25 times more likely to be associated with higher-quality audits compared to male EPs.

The results of this study should be of interest to stakeholders such as audit committees, regulators, investors and creditors, as they provide an indicator for assessing the quality of audits. Moreover, considering the EP’s important role in an audit, the current study extends the existing literature by providing evidence of a relationship between EP gender and EP quality.

This research focuses on analyzing the impact of Green Intellectual Capital (GIC) on the Environmental Performance (EP) of Spanish wineries, as well as the mediating effect of Green Ambidexterity Innovation (GAI) on the main relationship posed (GIC–EP), and the moderating effect of Top Management Environmental Awareness (TMEA) on the GAI–EP link. In addition, age, size and size and membership in a Protected Designation of Origin (PDO) to increase the accuracy of the cause–effect relationships examined.

The study proposes a conceptual model based on previous studies, which is tested using structural equations (PLS-SEM) with data collected from 196 Spanish wineries between September 2022 and January 2023.

The results of the research reveal the existence of a positive and significant relationship between the development of GIC and EP of Spanish wineries, as well as the partial mediation of GAI in this link and the positive moderation of TMEA in the GAI–EP relationship.

The originality of the study is explained by several factors. First, the study pioneered the exploration of TMEA as a moderator of the relationship between GAI and EP, allowing such analysis to improve understanding of the dynamic interaction between innovation and environmental management. Second, to the best of the authors' knowledge, there are no preceding studies that have previously proposed the theoretical model presented in this research, thus providing new scientific knowledge on the intellectual capital field. Third, the contextualization of the study in the wine sector, traditionally perceived as little knowledge-intensive, contributes significantly to the existing body of scientific knowledge on the environmental management of wineries, given that it allows the identification of the catalysing variables of EP in the Spanish wine context.

While many works have reported adopting exploratory practice (EP) principles in language teaching research, only a few studies have explored the enactment of EP in an online extensive reading of students majoring in English education. Given the relative paucity of attention to the use of EP as the practitioner research in English language teaching (ELT), the present EP investigates how students understand online extensive reading practice mediated by online group discussion and extensive reading logs, where the first author served as the online extensive reading practice instructor.

The exploratory practice focuses on incorporating research into pedagogy and fastens the importance of the quality-of-life in the classroom. The data were collected through students reading logs and semi-structured interviews. The collected data were analyzed using the thematic analysis. In this case, there were six phases including familiarizing with the data, generating initial codes, searching for the themes, reviewing the themes, defining the theme and writing up.

The findings reveal that online group work driven by EP enables everybody to engage in learning activities. EP assists the students in perceiving their potential and gaining a better awareness of the need to devote themselves to the class. In the EP activities, they work together to build a peaceful situation to advance the quality of learning in EFL classrooms.

The present study’s limitation is the small sample. Apart from that, the research results cannot be generalized to other places.

This study suggests that EP is suitable to create a mutual understanding among the learners and teachers. To conclude, English language competency can be achieved in a pleasant atmosphere through EP.

The present study succeeded in adding new literature studies related to EPs by discussing online group discussions and their challenges during the learning process. These aspects were identified through reading logs and interviews with students. Thus, it focuses on the implementation and challenges of online group discussions.

This study aims to assess the effects of green supply chain management (GSCM) strategies on health-care organizations’ environmental performance (EP). It also assesses that green innovation (GI), including green technology innovation (GTI) and green management innovation (GMI), plays mediating roles in the connection between GSCM and EP.

In total, 375 health-care sector employees in the Chattogram division of Bangladesh provided opinions in the questionnaire survey. PLS-SEM was used to verify the data’s validity and reliability and assess the hypotheses.

The findings reveal that GSCM practices significantly positively impact GI and EP. Moreover, GTI and GMI mediate the relationship between GSCM and EP in Bangladesh’s health-care sector.

The current findings could promote environmental sustainability in Bangladesh’s health-care industry by fostering environmental collaboration.

The detection of the mediation effect of GTI and GMI on GSCM and EP is a unique contribution of this study that enriches the present GSCM and GI literature, particularly in the Bangladeshi health-care sector.

The current study’s goal is to investigate how lean, agile, resilient and sustainable human resource management (LARS HRM) affects green innovation and environmental performance, both directly and indirectly.

Partial least squares-structural equation modeling (PLS-SEM) was used to analyze the data based on a sample of 273 Tunisian businesses in the industrial and service sectors that were certified ISO 9001.

With the exception of AHRM–GPdtI, the results show that the mainstream advanced theory on direct effects was verified. With regard to indirect effects, everything of the literature that was presented was accepted, with the exception of the relationship between AHRM–GPdtI–EP, AHRM–GPssI–EP and RHRM–GPdtI–EP.

This research is distinctive in that it aims to incorporate every LARGS paradigm within the HRM field. By taking green innovation into consideration, it closes the current gaps on the direct and indirect effects of LARS HRM on environmental performance. Our study is unique in that it incorporates large, industry-operating, certified ISO 9001 firms with those in the service sector, with the goal of achieving greater generalization of results.

This study examines the impact of FASB Interpretation No. 48 (FIN48), Accounting for Uncertainty in Income Taxes, on earnings management (EM) activity, by focusing on changes in the deferred tax asset valuation allowance (DTVA). FIN48 was adopted, in part, over concerns that firms were using the reserve for uncertain tax positions (cushion) to manage earnings. However, there are reasons to believe that the adoption of FIN48 may have impacted the extent to which firms utilize DTVA changes as a strategic accounting choice. As the provision for income taxes is one of the final accounts closed prior to an earnings announcement, income tax accounting is generally regarded as a final opportunity to strategically meet earnings goals. To the extent that FIN48 reduced cushion-based EM, firms may have increasingly used DTVA changes as a substitute. Alternatively, the attention that FIN48 brought to firms’ income tax footnotes may have curbed the strategic use of income tax accounting, in general. This study employs a sample of publicly traded US firms over the period of 2003–2010. A regression model and an analysis of the frequency of DTVA-based EM reveal no evidence of a systematic change in behavior attributable to FIN48. However, further analysis reveals that firms identified as managing earnings to meet analyst forecasts increasingly used discretionary DTVA changes relative to changes in tax cushion in the post-FIN48 period. The results have implications for existing research on income tax-based EM.

This study aims to explore the unique and synergistic effects of green human resource management (GHRM) and corporate environmental ethics (CEE) on the environmental performance (EP) of manufacturing small and medium-sized enterprises (SMEs) in Yemen, a less developed country (LDC).

Through a cross-sectional survey design, data were collected from 262 manufacturing SMEs in Yemen and analyzed using “hierarchical regression analysis” via PROCESS Macro.

The empirical results showed that GHRM and CEE positively affect EP and, more importantly, that CEE and GHRM have a synergistic effect on EP.

This study makes a theoretical contribution by integrating GHRM, CEE and EP into a single framework, taking into account the perspectives of the resource-based view and the ethical theory of organizing. The results corroborate the unique and synergistic effects of GHRM and CEE on EP of SMEs in the manufacturing sector.

The results of this study offer valuable insights for SME managers/decision-makers, who are anticipated to become more interested in integrating environmental ethics into their companies. This has implications that with the consideration of CEE, SMEs can benefit from GHRM practices to improve their EP.

The study highlights the positive economic and social impact of SMEs adopting eco-friendly practices like GRHM. In today’s economy, it is not sufficient to simply strive for economic growth. It is possible for SMEs to achieve well-rounded performance by implementing the recommended framework that emphasizes the importance of social and environmental well-being.

This study advances the existing work on the impact of GHRM on EP by demonstrating the crucial role of CEE in predicting EP of manufacturing SMEs in LDCs like Yemen. Previous research on GHRM has mainly been conducted on SMEs in developed nations, which may not be entirely applicable to LDCs. It is crucial to understand this aspect in the context of LDCs so that SMEs can adopt environmental practices effectively in the future: how SMEs conserve the environment through their environmental practices.