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A gap between research and practice is commonly perceived throughout accounting academia. However, empirical evidence on the magnitude of this detachment remains scarce. The authors provide new evidence to the ongoing debate by introducing a novel topic-based approach to capture the research-practice gap and quantify its extent. They also explore regional differences in the research-practice gap.

The authors apply the unsupervised machine learning approach Latent Dirichlet allocation (LDA) to compare the topical composition of 2,251 articles from six premier research, practice and bridging journals from the USA and Europe between 2009 and 2019. The authors extend the existing methods of summarizing literature and develop metrics that allow researchers to evaluate the research-practice gap. The authors conduct a plethora of additional analyses to corroborate the findings.

The results substantiate a pronounced topic-related research-practice gap in accounting literature and document its statistical significance. Moreover, the authors uncover that this gap is more pronounced in the USA than in Europe, highlighting the importance of institutional differences between academic communities.

The authors objectify the debate about the extent of a research-practice gap and stimulate further discussions about explanations and consequences.

To the best of the authors' knowledge, this is the first paper to deploy a rigorous machine learning approach to measure a topic-based research-practice gap in the accounting literature. Additionally, the authors provide theoretical rationales for the extent and regional differences in the research-practice gap.

This chapter shows the prevalence, trends and heterogeneity in maternal smoking around birth in the United Kingdom (UK), focussing on the war and post-war reconstruction period in which there exists surprisingly little systematic data on (maternal) smoking behaviours. Within this context, the authors highlight relevant events, the release of new information about the harms of smoking and changes in (government) policy aimed at reducing smoking prevalence. The authors show stark changes in smoking prevalence over a 30-year period, highlight the onset of the social gradient in smoking as well as genetic heterogeneities in smoking trends.

Natural environments and imagery are known to have a myriad of effects on people’s physical and psychological states. However, little is known about how exposure to nature-related imagery can influence consumers’ motivational states. This research investigates the effect of exposure to nature on consumers’ regulatory focus. More specifically, this paper proposes that consumers exposed to nature will exhibit stronger promotion-oriented focus and weaker prevention-oriented focus, and as such, these consumers will prefer promotion-framed marketing messages over prevention-framed ones. This paper aims to explore a mediating mechanism and a boundary condition for this effect.

A series of six experiments, including an Implicit Association Test, examined the effect of exposure to images of natural objects and scenes (in contrast with non-nature imagery) on consumers’ regulatory focus and whether they experienced regulatory fit when encountering promotion-framed (vs prevention-framed) advertising messages.

The results revealed that consumers exhibited lower prevention-focused and higher promotion-focused motivational orientation after exposure to nature. Furthermore, exposure to nature led consumers to experience more regulatory fit with promotion-oriented marketing messages than prevention-oriented ones. This study found that natural environments offer urban consumers a reprieve from their day-to-day life, which mediates the effect of exposure to nature on regulatory focus. This study investigated the boundary condition of engaging in maintenance of nature (e.g. mow the grass) in which the effects of nature on regulatory focus were attenuated.

This study used text and pictures related to nature as a way to expose the online participants to nature. Future research may use field studies with participants in real natural settings, with expectation of stronger effects. Second, this study examined mostly urban American participants. There may be cultural differences or living situations (e.g. living “off the grid” and in the “wild”) that influence people’s relationship with nature. Future research may examine how these differences can affect the influence of exposure to nature on motivational orientation.

The findings have direct implications for marketing managers and other related stakeholders. Exposing urban consumers to nature – even images of nature – they become more receptive to promotion-framed advertisements and marketing communications (vs prevention-framed messaging).

Little is currently known about how exposure to nature can influence psychological processes such as motivational orientation. This research contributes to the understanding of consumers’ responses to nature-related imagery in advertising and the effect that nature imagery has on consumers’ motivational orientation. This research also contributes to the body of work on regulatory focus by identifying a novel context in which consumers’ motivational orientation can be influenced.

The aviation industry plays a vital role in supporting tourism and international businesses by providing the fastest transportation network in the world and also boosting economic growth and creating employment. However, it harms the environment, mainly through air pollution due to aircraft engines emitting heat and gases that contribute to global warming, acid rain, smog, and ozone depletion. Air travel has increased considerably over the years, and therefore aircraft emissions have contributed to the build-up of greenhouse gases (GHG), with the resultant changes in weather patterns leading to global warming and environmental deterioration. Although aviation contributes to economic and environmental development, it is a double-edged sword because it is thought to be the most challenging industry for formulating sustainable policies, based on the direct conflict between environmental impacts and economic development. This chapter explores different types of problems associated with the negative impacts of aviation carbon emissions and the carbon footprint of tourism. The chapter will also reflect on policy, regulations, and governance approaches currently in place to combat these negative impacts as well as challenges involved in policy interventions.

This study aims to conduct a quantitative meta-analysis of previous research on lifelong vocational education to generate generalized conclusions about its effects, set directions for future lifelong vocational education and identify implementation measures.

To conduct a meta-analysis on research results that have a heterogeneous distribution, it is important to specify the analysis category for examining the effects of research variables.

First, lifelong vocational education has an effect on dependent variables. And action appears to have the highest effect size on dependent variables. Next, when calculating the size of variables that had an effect on lifelong vocational education by educational type, the effect size of informal education was found to be larger than that of formal education. Finally, regarding the effect on the participants, office workers were influenced most, followed by university students, North Korean defectors, job seekers and foreigners.

Although this study attempted to conduct an in-depth analysis of subcomponents, it was not possible to analyze variables at a more detailed level. Therefore, future studies should aim to conduct a more comprehensive analysis of different variables based on a wider composition. Because lifelong vocational education is relevant to people’s daily lives, it should be investigated in the context of their personal characteristics and social backgrounds.

This research was designed to uncover general effects of lifelong vocational education and discover relevant variables affecting lifelong vocational education in South Korea. A meta-analysis of 15 studies with 67 subgroups examining lifelong vocational education was conducted.

In the current era of VUCA (Volatility, Uncertainty, Complexity and Ambiguity), lifelong vocational education needs to be organized systematically, unlike in the past. With the rapid advancements in technology influenced by artificial intelligence and the fourth industrial revolution, there is a surge in social demands for continued reeducation and redevelopment of employees to prepare for talent development paradigm innovation, increasing unemployment among unskilled workers and competence enhancement needs among job seekers and employed individuals.

This study aims to conduct a quantitative meta-analysis of previous research on lifelong vocational education to draw generalized conclusions on its effectiveness and discuss its implications for implementation measures. Specifically, this study will analyze the general effect size; differences in the effect size among different dependent variable groups; and the effect size based on lifelong vocational education participants.

The purpose of the study is to assess if a policy of female inclusive education should be complemented with a policy of female ownership of bank accounts to fight female unemployment. The study therefore examines how female ownership of bank accounts moderates the incidence of female education on female unemployment.

The focus is on 44 sub-Saharan African (SSA) countries for the period 2004–2018 and the empirical evidence is based on interactive quantile regressions. The interactions are tailored such that female ownership of bank accounts influences the effect of female inclusive education on female unemployment.

From the empirical findings it is evident that female ownership of bank accounts does not effectively moderate female education in order to reduce female unemployment unless complementary policies are considered. The complementary policies should be in view of boosting the interaction between female education and female bank account ownership in increasing employment opportunities for the female gender and by extension, reducing female unemployment. The invalidity of the moderating effect is robust to the inclusion of more elements in the conditioning information set as well as accounting for other dimensions of endogeneity such as simultaneity and the unobserved heterogeneity. Policy implications are discussed.

This study contributes to the extant literature by assessing how female ownership of bank accounts complements female inclusive education to reduce female unemployment.

(1) A mathematical model for the Hybrid nanofluids flow is used as carriers for delivering drugs. (2) The flow conditions are controlled to enable drug-loaded nanofluids to flow through the smaller gap between the two tubes. (3) Hybrid nanofluids (HNFs) made from silver (Ag) and titanium dioxide (TiO₂) nanoparticles are analyzed for applications of drug delivery. (Ag) and (TiO₂) (NPs) are suitable candidates for cancer treatment due to their excellent biocompatibility, high photoactivity, and low toxicity. (4) The new strategy of artificial neural networks (ANN) is used which is machine-based and more prominent in validation, and comparison with other techniques.

The two Tubes are settled in such a manner that the gap between them is uniform. The Control Volume Finite Element Method; Rk-4 and Artificial Neural Network (ANN).

(1) From the obtained results it is observed that the dispersion and distribution of drug-loaded nanoparticles within the body will be improved by the convective motion caused by hybrid nanofluids. The effectiveness and uniformity of drug delivery to target tissues or organs is improved based on the uniform flow and uniform gap. (2) The targeting efficiency of nanofluids is further improved with the addition of the magnetic field. (3) The size of the cylinders, and flow rate, are considered uniform to optimize the drug delivery.

(1)The flow phenomena is considered laminar, one can use the same idea through a turbulent flow case. (2) The gap is considered uniform and will be interesting if someone extends the idea as non-uniform.

(1) To deliver drugs to the targeted area, a suitable mathematical model is required. (2) The analysis of hybrid nanofluids (HNFs) derived from silver (Ag) and titanium dioxide (TiO₂) nanoparticles is conducted for the purpose of drug delivery. The biocompatibility, high photoactivity, and low toxicity of (Ag) and (TiO₂) (NPs) make them ideal candidates for cancer treatment. (3) Machine-based artificial neural networks (ANN) have a new strategy that is more prominent in validation compared to other techniques.

The drug delivery model is a useful strategy for new researchers. (1) They can extend this idea using a non-uniform gap. (2) The flow is considered uniform, the new researchers can extend the idea using a turbulent case. (3) Other hybrid nanofluids flow, in the same model for other industrial usages are possible.

All the obtained results are new. The experimental thermophysical results are used from the existing literature and references are provided.

Forecasting population movement trends is crucial for implementing effective policies to regulate labor force growth and understand demographic changes. Combining migration theory expertise and neural network technology can bring a fresh perspective to international migration forecasting research.

This study proposes a conditional generative adversarial neural network model incorporating the migration knowledge – conditional generative adversarial network (MK-CGAN). By using the migration knowledge to design the parameters, MK-CGAN can effectively address the limited data problem, thereby enhancing the accuracy of migration forecasts.

The model was tested by forecasting migration flows between different countries and had good generalizability and validity. The results are robust as the proposed solutions can achieve lesser mean absolute error, mean squared error, root mean square error, mean absolute percentage error and R² values, reaching 0.9855 compared to long short-term memory (LSTM), gated recurrent unit, generative adversarial network (GAN) and the traditional gravity model.

This study is significant because it demonstrates a highly effective technique for predicting international migration using conditional GANs. By incorporating migration knowledge into our models, we can achieve prediction accuracy, gaining valuable insights into the differences between various model characteristics. We used SHapley Additive exPlanations to enhance our understanding of these differences and provide clear and concise explanations for our model predictions. The results demonstrated the theoretical significance and practical value of the MK-CGAN model in predicting international migration.

This study aims to investigate the demoulding characteristics of material-jetted rapid mould inserts having different surface textures for micro-injection moulding using in-line measurements and surface metrology.

Material-jetted inserts with the negative cavity of a circular test product were fabricated using different surface finishes and printing configurations, including glossy, matte and vertical settings. In-line measurements included the recording of demoulding forces at 10 kHz, which was necessary to capture the highly-dynamic characteristics. A robust data processing algorithm was used to extract reliable demoulding energies per moulding run. Thermal imaging captured surface temperatures on the inserts after demoulding. Off-line measurements, including focus variation microscopy and scanning electron microscopy, compared surface textures after a total of 60 moulding runs.

A framework for capturing demoulding energies from material-jetted rapid tools was demonstrated and compared to the literature. Glossy surfaces resulted in significantly reduced demoulding forces compared to the industry standard steel moulds in the literature and their material-jetted counterparts. Minimal changes in the surface textures of the material-jetted inserts were found, which could potentially permit their prolonged usage. Significant correlations between surface temperatures and demoulding energies were demonstrated.

The research presented here addresses the very topical issue of demoulding characteristics of soft, rapid tools, which affect the quality of prototyped products and tool durability. This was done using state-of-the-art, high-speed sensing technologies in conjunction with surface metrology and their durability for the first time in the literature.

Polyurethane (PUR) foam parts are traditionally manufactured using metallic molds, an unsuitable approach for prototyping purposes. Thus, rapid tooling of disposable molds using fused filament fabrication (FFF) with polylactic acid (PLA) and glycol-modified polyethylene terephthalate (PETG) is proposed as an economical, simpler and faster solution compared to traditional metallic molds or three-dimensional (3D) printing with other difficult-to-print thermoplastics, which are prone to shrinkage and delamination (acrylonitrile butadiene styrene, polypropilene-PP) or high-cost due to both material and printing equipment expenses (PEEK, polyamides or polycarbonate-PC). The purpose of this study has been to evaluate the ease of release of PUR foam on these materials in combination with release agents to facilitate the mulding/demoulding process.

PETG, PLA and hardenable polylactic acid (PLA 3D870) have been evaluated as mold materials in combination with aqueous and solvent-based release agents within a full design of experiments by three consecutive molding/demolding cycles.

PLA 3D870 has shown the best demoldability. A mold expressly designed to manufacture a foam cushion has been printed and the prototyping has been successfully achieved. The demolding of the part has been easier using a solvent-based release agent, meanwhile the quality has been better when using a water-based one.

The combination of PLA 3D870 and FFF, along with solvent-free water-based release agents, presents a compelling low-cost and eco-friendly alternative to traditional metallic molds and other 3D printing thermoplastics. This innovative approach serves as a viable option for rapid tooling in PUR foam molding.