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This paper describes the rationale and key aspects of how one school-university partnership leveraged resources to create, implement and refine an innovative professional pathway called the Early Childhood Certificate (ECC) program which reflects the National Professional Development Schools (NAPDS) Essential Guideline 4: Reflection and Innovation. The ECC program is an innovative, career-building model that leverages resources between a predominantly white regional state university, a nonprofit organization serving as a Head Start grantee, a large urban school district and community-based education settings across a Midwestern metropolitan region.

This descriptive narrative documents how the ECC program developed as a professional pathway for early childhood educators to scale up their skills for teaching young children while strengthening their capacities and credentials within the early childhood education (ECE) profession pipeline. The narrative includes relevant literature and examples from the field.

This paper includes a discussion of the benefits and challenges related to the design, implementation and refinement of the professional learning ECC program.

This is a descriptive narrative. As such, generalizability is lacking. Research is needed to determine the effectiveness and sustainability of innovative teacher education programs.

Relevant research and lessons learned provide guidance for other school–university partnerships to consider how to meet workforce and career needs for educators in the field of ECE.

School–university partnerships can be change agents and positively impact early childhood educators' career development.

This paper addresses the need for understanding how predominantly white early childhood teacher education programs can partner with schools and agencies and then together leverage resources to support workforce and career development opportunities.

The marginalisation of female entrepreneurs in accessing credit is well documented. Yet, how female entrepreneurs navigate through the marginalisation to gain funding is under-explored.

The authors address this gap using qualitative data from 30 female entrepreneurs in three neighbourhoods with varying socio-economic characteristics in Ghana's capital, Accra.

The authors find a marked aversion to bank loans among respondents. Consequently, they nurtured trust in their social circles in order to facilitate access to informal credit from internal (e.g. family and friends) and external (e.g. trade credit, associations and religious organisations) sources. This aversion to loans from formal financial institutions (FFIs) had a socio-cultural aspect, including cumbersome application procedures, a deep-rooted fear of the social consequences of defaulting and religious prohibition against interest payment for Islamic traders.

This paper shows that providing formal access to credit is not enough to support women's entrepreneurship if the socio-cultural factors inhibiting women's access to credit from FFIs are not addressed.

The findings suggest that trust is an important factor that bridges the gap in female entrepreneurs' access to funding given their heavy reliance on informal sources of funding.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-02-2023-0090

This paper discusses the effectiveness of a consortium-based student mobility programme by investigating the impact of the Asian International Mobility for Students (AIMS) Programme. AIMS is a regional multilateral large-scale student mobility programme based on a consortium of 10 member countries and 87 member universities with the Southeast Asian Ministers of Education Organization Regional Centre for Higher Education and Development (SEAMEO RIHED) as a facilitator. Over 6,000 students have participated in a semester-long intra-regional student exchange under AIMS since 2010.

The study employed questionnaire surveys and semi-structured interviews to investigate the impact of AIMS and its advantages as a consortium-based student mobility programme.

It was found that AIMS significantly impacted member universities by accelerating their internationalisation processes through increasing the number of inbound and outbound students and courses offered in English and so on. AIMS has promoted harmonisation among the members by developing common procedures and guidelines, providing platforms for mutual sharing of experiences and good practices and capacity building of international relations offices. AIMS has also had a significant impact on students by enhancing their regional identity and knowledge about the region of Asia, contributing to their development as future regional and global citizens. As advantages of AIMS, member universities efficiently built a foundation for international collaboration with common procedures and guidelines and shared their experiences through such venues as Annual Review Meetings. Students also feel supported by having clear guidance and find programmes prepared by host universities and SEAMEO RIHED useful.

This study is unique in that it empirically studies the impact of one of Asia’s largest student mobility programmes for the first time by analysing large-scale qualitative and quantitative data.

With the current wave of modernization in the dairy industry, the global dairy market has seen significant shifts. Making the most of inventory planning, machine learning (ML) maximizes the movement of commodities from one site to another. By facilitating waste reduction and quality improvement across numerous components, it reduces operational expenses. The focus of this study was to analyze existing dairy supply chain (DSC) optimization strategies and to look for ways in which DSC could be further improved. This study tends to enhance the operational excellence and continuous improvements of optimization strategies for DSC management

Preferred reporting items for systematic reviews and meta-analyses (PRISMA) standards for systematic reviews are served as inspiration for the study's methodology. The accepted protocol for reporting evidence in systematic reviews and meta-analyses is PRISMA. Health sciences associations and publications support the standards. For this study, the authors relied on descriptive statistics.

As a result of this modernization initiative, dairy sector has been able to boost operational efficiency by using cutting-edge optimization strategies. Historically, DSC researchers have relied on mathematical modeling tools, but recently authors have started using artificial intelligence (AI) and ML-based approaches. While mathematical modeling-based methods are still most often used, AI/ML-based methods are quickly becoming the preferred method. During the transit phase, cloud computing, shared databases and software actually transmit data to distributors, logistics companies and retailers. The company has developed comprehensive deployment, distribution and storage space selection methods as well as a supply chain road map.

Many sorts of environmental degradation, including large emissions of greenhouse gases that fuel climate change, are caused by the dairy industry. The industry not only harms the environment, but it also causes a great deal of animal suffering. Smaller farms struggle to make milk at the low prices that large farms, which are frequently supported by subsidies and other financial incentives, set.

This paper addresses a need in the dairy business by giving a primer on optimization methods and outlining how farmers and distributors may increase the efficiency of dairy processing facilities. The majority of the studies just briefly mentioned supply chain optimization.

The goal of this research is to look at how urban microfinance affects livelihood transformation in terms of poverty reduction, living standards, social well-being, empowerment and entrepreneurship.

This paper analyses the role of urban microfinance towards livelihood with special reference to Western Uttar Pradesh. Primary data were collected from 321 respondents who are users of a microfinance programme using a standardised questionnaire. The data were collected using a stratified random sampling technique, and the data were analysed using structural equation modelling.

Urban microfinance has a considerable impact on poverty reduction, the standard of living, social well-being, empowerment and entrepreneurship in the urban poor, according to the findings.

The fact that the majority of the borrowers were uneducated was the most significant barrier to them filling out the questionnaire. Their anxiety was the most significant psychological obstacle to successfully answering the questions, and it took time. As a result, it is urged that proper counselling be conducted before the poor borrowers fill out the questionnaire.

The current study highlights the factors that lead to the utilisation of microfinance services. This research will aid MFIs in selecting the appropriate products and services for the urban poor. The results of this study will aid them in understanding and meeting the expectations of microfinance CEOs.

This is a first study conducted in Northern zone of India measuring the roles urban microfinance institutions (MFIs) in uplifting the livelihood of urban poor.

This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.

We explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.

The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.

This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.

This study aims to develop a model based on the financial variables for better accuracy of financial distress prediction on the sample of private French, Spanish and Italian firms. Thus, firms in financial difficulties could timely request for troubled debt restructuring (TDR) to continue business.

This study used a sample of 312 distressed and 312 non-distressed firms. It includes 60 French, 21 Spanish and 231 Italian firms in both distressed and non-distressed groups. The data are extracted from the ORBIS database. First, the authors develop a new model by replacing a ratio in the original Z”-Score model specifically for financial distress prediction and estimate its coefficients based on linear discriminant analysis (LDA). Second, using the modified Z”-Score model, the authors develop a firm TDR probability index for distressed and non-distressed firms based on the logistic regression model.

The new model (modified Z”-Score), specifically for financial distress prediction, represents higher prediction accuracy. Moreover, the firm TDR probability index accurately depicts the probabilities trend for both groups of distressed and non-distressed firms.

The findings of this study are conclusive. However, the sample size is small. Therefore, further studies could extend the application of the prediction model developed in this study to all the EU countries.

This study has important practical implications. This study responds to the EU directive call by developing the financial distress prediction model to allow debtors to do timely debt restructuring and thus continue their businesses. Therefore, this study could be useful for practitioners and firm stakeholders, such as banks and other creditors, and investors.

This study significantly contributes to the literature in several ways. First, this study develops a model for predicting financial distress based on the argument that corporate bankruptcy and financial distress are distinct events. However, the original Z”-Score model is intended for failure prediction. Moreover, the recent literature suggests modifying and extending the prediction models. Second, the new model is tested using a sample of firms from three countries that share similarities in their TDR laws.

This study aims to test the validity of the Rajan theory in South Africa and other selected emerging markets (Chile, Peru and Brazil) during the period 1975–2019.

In this study, the researchers used time-series data to estimate a Bayesian Vector Autoregression (BVAR) model with hierarchical priors. The BVAR technique has the advantage of being able to accommodate a wide cross-section of variables without running out of degrees of freedom. It is also able to deal with dense parameterization by imposing structure on model coefficients via prior information and optimal choice of the degree of formativeness.

The results for all countries except Peru confirmed the Rajan hypotheses, indicating that inequality contributes to high indebtedness, resulting in financial fragility. However, for Peru, this study finds it contradicts the theory. This study controlled for monetary policy shock and found the results differing country-specific.

The findings suggest that an escalating level of inequality leads to financial fragility, which implies that policymakers ought to be cautious of excessive inequality when endeavouring to contain the risk of financial fragility, by implementing sound structural reform policies that aim to attract investments consistent with job creation, development and growth in these countries. Policymakers should also be cautious when implementing policy tools (redistributive policies, a sound monetary policy), as they seem to increase the risk of excessive credit growth and financial fragility, and they need to treat income inequality as an important factor relevant to macroeconomic aggregates and financial fragility.

This research aims to explore the perceived usefulness of audited social information in making economic decisions, in the eyes of both Tunisian financial analysts and bankers.

The authors conduct an exploratory qualitative study using twelve semi-structured interviews: seven are carried out with financial analysts, and five are performed among bankers.

This study’s results reveal that financial analysts and bankers paid little attention to the audited social information in making investment/credit granting decisions. The authors also show that the low perceived usefulness of social audit is due to many reasons related to political, economic, regulatory, educational, cultural and cognitive factors.

This study contributes to the current literature in several ways. First, it enriches the knowledge about the perceived usefulness of social audit. To the authors’ knowledge, this is the first study to explore the perception of financial analysts and bankers to audited social information and its usefulness for decision-making. Second, the focus on the Tunisian context is interesting as it was marked, since the outbreak of the Jasmine Revolution, by the uncertainty and the instability of political, economic and social conditions. Third, this research goes further by exploring the most important factors affecting the perceiveness of social auditing.

The study aims to investigate students' attitudes toward using technology for micro-credential programs (MCPs) and their behavioral intention toward using MCPs for learning and enhancing their skills. The study also intends to investigate the moderating influence of labor market conditions (LMC).

A closed-ended questionnaire is employed to collect data from 474 participants through a convenience sample, from the university students in Karachi. Two theoretical frameworks are used in the study: technology acceptance model (TAM) and self-determination theory (SDT). The partial least squares structural equation modeling (PLS-SEM) technique is used to analyze data.

Findings reveal significant and positive relationships between all variables, except controlled motivation (CM) and perceived challenges. Moreover, the moderation results ascertain that the labor market does not moderate the relationship between attitude toward using technology for MCPs and students' behavioral intention toward using MCPs for learning.

The study seeks to understand students' attitudes and behavioral intentions toward using technology for MCPs. Also, the moderating effect of LMC is highlighted in understanding the impact of the attitude to use technology (AT) for MCPs and behavioral intentions in higher educational institutions (HEIs) in Pakistan. The study highlights intuitive practical implications for students of HEIs, universities and digital credential program providers.