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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.

In recognising the key role of business intelligence and big data analytics in influencing companies’ decision-making processes, this paper aims to codify the main phases through which companies can approach, develop and manage big data analytics.

By adopting a research strategy based on case studies, this paper depicts the main phases and challenges that companies “live” through in approaching big data analytics as a way to support their decision-making processes. The analysis of case studies has been chosen as the main research method because it offers the possibility for different data sources to describe a phenomenon and subsequently to develop and test theories.

This paper provides a possible depiction of the main phases and challenges through which the approach(es) to big data analytics can emerge and evolve over time with reference to companies’ decision-making processes.

This paper recalls the attention of researchers in defining clear patterns through which technology-based approaches should be developed. In its depiction of the main phases of the development of big data analytics in companies’ decision-making processes, this paper highlights the possible domains in which to define and renovate approaches to value. The proposed conceptual model derives from the adoption of an inductive approach. Despite its validity, it is discussed and questioned through multiple case studies. In addition, its generalisability requires further discussion and analysis in the light of alternative interpretative perspectives.

The reflections herein offer practitioners interested in company management the possibility to develop performance measurement tools that can evaluate how each phase can contribute to companies’ value creation processes.

This paper contributes to the ongoing debate about the role of digital technologies in influencing managerial and social models. This paper provides a conceptual model that is able to support both researchers and practitioners in understanding through which phases big data analytics can be approached and managed to enhance value processes.

This review provides an overview of recent advances in electrochemical sensors for analyte detection in saliva, highlighting their potential applications in diagnostics and health care. The purpose of this paper is to summarize the current state of the field, identify challenges and limitations and discuss future prospects for the development of saliva-based electrochemical sensors.

The paper reviews relevant literature and research articles to examine the latest developments in electrochemical sensing technologies for saliva analysis. It explores the use of various electrode materials, including carbon nanomaterial, metal nanoparticles and conducting polymers, as well as the integration of microfluidics, lab-on-a-chip (LOC) devices and wearable/implantable technologies. The design and fabrication methodologies used in these sensors are discussed, along with sample preparation techniques and biorecognition elements for enhancing sensor performance.

Electrochemical sensors for salivary analyte detection have demonstrated excellent potential for noninvasive, rapid and cost-effective diagnostics. Recent advancements have resulted in improved sensor selectivity, stability, sensitivity and compatibility with complex saliva samples. Integration with microfluidics and LOC technologies has shown promise in enhancing sensor efficiency and accuracy. In addition, wearable and implantable sensors enable continuous, real-time monitoring of salivary analytes, opening new avenues for personalized health care and disease management.

This review presents an up-to-date overview of electrochemical sensors for analyte detection in saliva, offering insights into their design, fabrication and performance. It highlights the originality and value of integrating electrochemical sensing with microfluidics, wearable/implantable technologies and point-of-care testing platforms. The review also identifies challenges and limitations, such as interference from other saliva components and the need for improved stability and reproducibility. Future prospects include the development of novel microfluidic devices, advanced materials and user-friendly diagnostic devices to unlock the full potential of saliva-based electrochemical sensing in clinical practice.

The purpose of this paper is to provide an organizing lens for viewing the distinct contributions to knowledge production from those research communities addressing the impact of competitive strategy on company performance in general, and the influence of cost leadership and differentiation strategy on organizational performance in detail.

The research methodology was based on the PRISMA review, and thematic analysis based on an iterative process of open coding was analyzed and then the sample was analyzed by illustrating the research title, objectives, method, data analysis, sample size, variables and country.

The main factor that influenced the competitive strategy is strategic growth; strategic growth has a significant influence on competitive strategy. Furthermore, competitive strategy will boost firm network, performance measurement and organization behavior. In the same way, the internal goal factor will enhance organizational effectiveness. Also, a differentiation strategy will support management practice factors, strategic positions, product price, product characteristics and company performance.

This study contributes to the literature by identifying a framework of competitive strategy factors, company performance factors, cost leadership strategy factors, differentiation strategy factors and competitive strategy with global market factors. This study provides a complete picture and description of the resulting body knowledge in competitive strategy and organizational performance.

The aim of this review is to present together the studies on textile-based moisture sensors developed using innovative technologies in recent years.

The integration levels of the sensors studied with the textile materials are changing. Some research teams have used a combination of printing and textile technologies to produce sensors, while a group of researchers have used traditional technologies such as weaving and embroidery. Others have taken advantage of new technologies such as electro-spinning, polymerization and other techniques. In this way, they tried to combine the good working efficiency of the sensors and the flexibility of the textile. All these approaches are presented in this article.

The presentation of the latest technologies used to develop textile sensors together will give researchers an idea about new studies that can be done on highly sensitive and efficient textile-based moisture sensor systems.

In this paper humidity sensors have been explained in terms of measuring principle as capacitive and resistive. Then, studies conducted in the last 20 years on the textile-based humidity sensors have been presented in detail. This is a comprehensive review study that presents the latest developments together in this area for researchers.