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The purpose of this conceptual paper is to demonstrate how memes perpetuate trauma with a schematic. This conceptual paper uses the “begin with the end in mind” meme to format the presentation of the necessary components for the schematic of how trauma persists across generations. It is the third paper in a series of applications of the recursive, test-operate-test schematic to the systemic effects of the information processes involved in trauma. The schematic presented permits evaluations of solutions to interrupt the generational trauma cycle.

The required schematic components are described. Trauma (actual or perceived threat to survival) will be briefly discussed. Evolutionary processes that create the psychophysiology necessary to support nominal social expectations (NSEs) memes and metaphors will be summarized. The development of NSEs will be discussed. Metaphors and memes necessary for the creation of the schematic and esoteric events at level Learning IV will be briefly described. Finally, Figure 3, which illustrates the maintenance of NSEs and attempts to prevent their violation, will be explained.

It is asserted that functional human social behavior requires NSEs. Trauma is found to persist through the presence of anti-nominal NSE memes that are transduced by the individual into anti-nominal metaphors, which then damage grid, place and dentate gyrus cell (GPDG) neurophysiology. The damaged neurocircuits allow the use of anti-nominal NSE metaphors within our individual neurophysiology. Furthermore, anti-NSE memes interfere with the self-organized criticalities (SOCs) of genetic-epigenetic processes necessary for the intergenerational transfer of functional social behavior. When anti-NSE nominal metaphors are transduced back into anti-NSEs, social niche memes, the trauma process is reiterated. Anti-NSE memes and metaphors are found to be inappropriate criteria central to the maintenance of persistent trauma. Therefore, anti-NSE memes have hijacked our epigenetics and our social niches. Solutions are available because during our evolution, the Homo clade developed esoteric capabilities and the ability to bring back what information we can from those encounters. This physiology operates around the 5HT2A neural receptors that process hallucinogens, such as psilocybin. Accessing this resource system, either through naturally occurring altered states of consciousness or through micro-dose pharmaceutical psilocybin and related neurotransmitters, produces a significant structural change in the GPDG system to reset the NSE system illustrated in the schematic to its nominal status so that we can maintain nominal NSE relationships within our meme niche(s).

The source of persistent trauma in our social niche(s), the means by which the trauma is maintained and the means to mitigate and perhaps eliminate persistent trauma are identified. Based on these three conclusions, it is difficult to make decisions regarding corrective actions because of ubiquitous anti-NSE memes and because of the limitations of our ordinary consciousness.

If we wish to survive as a species, we will need to discover the criteria necessary to maintain our niche(s) congruent SOCs and use them instead of tyrannical memes described by Dawkins (1989) to make decisions about ourselves and our niche(s).

Significant courage is required to identify the memes that maintain trauma because many of them are culturally sacred cows. Unfortunately, we have known since Bremner's (1995) MRI study of posttraumatic stress disorder that trauma causes brain damage. Fortunately, our NSE genes compel us to pursue restitution of the memes that maintain our trauma-inducing cultures.

Several original assertions are presented. While the Homo clade ancestors began the creation of the social niche(s) that led to Homo sapiens sapiens, it is asserted that the australopiths created the NSE memes which are the foundation behaviors that permit our social niche(s). Furthermore, NSEs were produced by enhanced intentionality skills and NSEs were created by both genetic and memetic processes. The evolution of intentionality-NSE neural networks is asserted as the source of intentional material manipulation. While anti-NSE memes are claimed as the source of persistent trauma, the practice of esoteric technologies is presented as a solution to persistent trauma.

Unemployment is the biggest issue for all the developing countries, especially India, where millions of educated people are passed out every year from different educational institutes, but against this, the jobs are not being generated. This situation will only be addressed effectively when the government/authorities make more efforts to identify/create potential entrepreneurs. The present study investigates the relationship of entrepreneurial characteristics on entrepreneurial attitude and intention among engineering undergraduates engaged in various technical institutions in Chhattisgarh state.

Stratified random sampling was used to collect sample of 1,000 engineering undergraduates enrolled in third and fourth year at different technical institutions of Chhattisgarh state.

Structural equation modelling and hierarchal multiple regression analysis were incorporated, and the analysis revealed that the entrepreneurial characteristic was found to be a significant predictor of entrepreneurial attitude and intention of engineering undergraduates. The study also discusses managerial implications, limitations and avenues for future research.

Looking at the current scenario, the present study discusses with several factors influencing entrepreneurial attitude and intention of engineering undergraduates, which might be the only solution to a significant issue, i.e. unemployment. In addition, there is a huge lack of research in addressing unemployment issue through entrepreneurship in the state of Chhattisgarh.

Optimal application and commitment toward financial management practices enhance organization performance. This study aims to assess the influence of financial management practices on organizational performance of small- and medium-scale enterprises.

Data were collected from 45 small-sized and 72 medium-sized firms. Data supported the hypothesized relationships. Construct reliability and validity were established through confirmatory factor analysis. The conceptual model and hypotheses were evaluated by using structural equation modeling.

The results indicate that working capital significantly influenced organizational performance. Capital budget management significantly influenced organizational performance. A non-significant influence of asset management on organizational performance was observed.

The generalizability of the findings will be constrained due to the research’s SMEs focus and cross-sectional data.

The study’s findings will serve as valuable pointers for stakeholders and decision-makers of SMEs in the development of well-articulated and proactive financial management systems to ensure competitiveness, sustainability, viability and financial competences.

The study adds to the corpus of literature by evidencing empirically that financial management practices significantly influenced SMEs’ performance.

The purpose of this paper is to provide a theoretically rigorous and practically relevant summary of research findings that enables managers to drive sustainable profits improvements via pricing. It showcases multiple case studies that demonstrate how companies can achieve higher-than-average profitability by implementing intelligent pricing strategies and tactics.

Over the past 20 years, this writer has conducted dozens of academic surveys with managers exploring the antecedents, moderators and consequences of pricing practices for existing and new products. The writer has analyzed all pricing research published in leading academic journals over the past decades. Finally, as equity partner of Hinterhuber & Partners, a pricing consultancy (www.hinterhuber.com), this writer – through collaborations with companies and workshops conducted with practicing managers – has collected data and insights on best practices in managing pricing as a strategic activity.

Pricing is the most powerful driver of superior profits, yet managers view pricing as relevant only in the context of innovation. This narrow view prevents companies from realizing their full potential. Best practice examples of pricing as well as rigorous academic research suggest that pricing based on solid scientific principles helps average companies to achieve above-average results. This paper presents a review of recent research and summarizes the fundamental principles that managers must master so that pricing becomes an enabler of lasting superior performance.

Academic research in pricing surpasses managerial practice. Managers often rely on outdated concepts when it comes to pricing strategy and tactics.

The paper presents a framework that allows managers to implement pricing strategies that improve performance.

Effective pricing strategies benefit companies, customers and other stakeholders.

The paper provides a comprehensive overview of the latest research on pricing and thus documents that pricing based on solid, scientific principles is an enable of lasting, above-average profitability.

This study aims to investigate the connections between the adoption of technology, user experience (UX), financial transparency and accountability, specifically focusing on the moderating influence of cultural sensitivity in the Jordanian context.

This study gathered data from 272 participants who are working in the operational Islamic banks in Jordan. Partial least squares structural equation modeling (PLS-SEM) is used for the hypotheses testing.

The results indicate that cultural sensitivity plays a significant role in shaping the UX, consequently influencing perceptions of financial transparency and accountability in e-Islamic finance within the metaverse. This study underscores the intricate interplay between technological advancements, adherence to Sharia principles and diverse cultural expectations, forming the crux of the research.

This research brings a novel perspective by examining the complex connections among technology adoption, UX, financial transparency and accountability, specifically within the distinctive context of Jordan. This research study innovates by checking out how social sensitivity moderates these partnerships, specifically in the context of e-Islamic finance in the metaverse. It adds value to the academic area by shedding light on the intricate interaction between technological development, adherence to Sharia concepts and differing cultural expectations. Ultimately, this adds to a much deeper understanding of the multifaceted nature of this domain.

This study aims to examine the association between mandatory corporate social responsibility (CSR) regulations (CSR mandate) and social disclosures (SOCDS) in India. It also investigates whether CSR committees mediate the relationship between CSR mandate and SOCDS. Furthermore, this paper explores how business group (BG) affiliation moderates CSR committee quality and SOCDS.

This study uses a data set of 5,345 observations from the Bombay stock exchange (BSE)-listed firms over 10 years (2011–2020) to examine the research questions. Baron and Kenny’s (1986) three-step model is estimated to examine the mediating role of CSR committees on the relationship between CSR mandate and SOCDS.

The study reveals that the CSR mandate positively impacts SOCDS in India due to coercive pressures. CSR committees mediate this relationship, with higher CSR committee quality leading to increased SOCDS. Furthermore, the authors report that SOCDS in India is positively related to CSR committee quality, and this relationship is stronger for BG firms. Finally, the supplementary analysis reveals that promoting CSR committee quality enhances firms’ likelihood of meeting CSR mandatory spending and actual CSR spending in India.

This research contributes to the academic literature by shedding light on the intricate dynamics of CSR mandates, CSR committees and SOCDS in emerging economies. Notably, the authors identify the previously unexplored mediation role of CSR committees in the link between CSR mandates and SOCDS. The creation of a composite index that measures complementary CSR committee attributes allows us to undertake a novel assessment of CSR committee quality. An examination of the moderating influence of BG affiliation documents the importance of CSR committee quality, particularly in governance, for enhancing SOCDS transparency within BG firms.

The below-average innovative capacity of the tourism sector raises the question on the potentials of digital business ecosystems (DBEs) to overcome these shortages at a destination level – especially within a smart city environment. Using the example of the German Capital Berlin, this article aims to discuss both the possibilities and inhibitors of innovative knowledge-creation by building scenarios on one specific design option: the integration of digital deep learning (DL) functionalities and traditional organizational learning (OL) processes.

Using the qualitative GABEK-method, major characteristics of a DBE as resource-, platform- and innovation systems are analyzed toward their interactions with the construction of basic action models (as the basic building blocks of knowledge).

Against the background of the research findings, two scenarios are discussed for future evolution of the Berlin DBE, one building on cultural emulation as a trigger for optimized DL functionalities and one following the idea of cultural engineering supported by DL functionalities. Both scenarios focus specifically on the identified systemic inhibitors of innovative capabilities.

While this study highlights the potential of the GABEK method to analyze mental models, separation of explicit and latent models still remains challenging – so does the reconstruction of higher order mental models which require a combined take on interview techniques in the future.

The resulting scenarios innovatively combine concepts from OL theory with the concept of DBE, thus indicating possible pathways into a tourism future where the limitations of human learning capacities could be compensated through the targeted support of general artificial intelligence (AI).

The authors examine the impact of audit quality (AQ) on classification shifting (CS) among non-financial firms operating in the UK and Germany.

This paper used various audit committee variables (size, meetings, gender diversity and financial expertise) to measure AQ and its impact on CS. The authors used a total of 2,110 firm-year observations from 2010 to 2019.

The authors found that the presence of female members on the audit committee and audit committee financial expertise deter the UK and German managers from shifting core expenses and revenue items into special items to inflate core earnings. However, audit committee size is positively related to CS among German firms but has no impact on UK firms. The authors also document evidence that audit committee meetings restrain UK managers from engaging in CS. However, the authors found no impact on CS among German firms. The study results hold even after employing several tests.

Overall, the study findings provide broad support in an international setting for the board to improve its auditing practices and offer essential information to investors to assess how AQ affects the financial reporting process.

Most CS studies used market-oriented economies such as the USA and UK and ignored bank-based economies such as Germany, France and Japan. The authors provide a comparison among bank and market-oriented economies on whether the AQ has a similar impact on CS or not among them.

The purpose of this paper is to examine the impact of social movements engendered by the Arab Spring crisis on the relationship between corporate social responsibility disclosure (CSRD) and corporate governance attributes, particularly board composition, considering the importance of governance after the Arab Spring event.

Content analysis was used to examine the extent and nature of CSRD in annual reports of Jordanian companies listed on the Amman Stock Exchange covering the period 2009–2016. A dynamic regression model using panel data is then undertaken for a sample of 114 listed companies over the period to analyse the potential impact of board composition on the level of CSRD.

The results reveal that there was a significant increase in the level of CSRD post-the Arab Spring crisis; and that governance appears to be a key driver. Specifically, board age, directors educated in business and/or accounting-related fields and foreign members are found to have a significant positive relationship with CSRD.

Looking at the Arab region pre- and after the Arab Spring helps to complete the global picture of how company governance can lead to improved CSR performance. Specifically, this region has been behind in developing rules and codes that include CSR. The results show that having a diverse board, with directors with expertise specific to the context, increases the effectiveness of stakeholder management through CSRD. The results, therefore, offer valuable insights for companies, policymakers and for the development of regulations.

This paper presents the phenomenographic analysis of students' approaches to learning in the first year architectural design coursework; thereby correlating contextualization in the architectural curriculum.

This paper reviews phenomenographic data of first year architecture students' learning experience through a comparative analysis of first- and fourth-year students' approaches to learning in the design studio; further co-relating this analysis to the final classification involving all five years of students' learning approaches in the architecture program.

Five meta-categories of the comparative analysis and nineteen meta-categories of the final classification are evaluated using first-year students' learning approaches – to understand the importance of contextualization in curriculums of architecture.

This phenomenographic analysis of first-year students' learning experience represents the onward journey from surface-to-deep approaches to learning that is encountered in their learning approaches, pertaining to the design process in the design coursework during five years of architectural education.

This paper systematically extends the discussion of first year architecture students' engagement in the design process that leads to deep learning; further delving into the static dimension of knowledge and its extension to the dynamic dimension of knowing architecture.