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This study aims to demonstrate how pressures (incentives) in the audit environment can lower audit quality because of a breakdown between professionally skeptical (PS) judgment (risk assessment) and PS action (testing).

The authors used a Qualtrics-based experiment with attitude change as a proxy measure of cognitive dissonance (CD). The authors analyze the results using a one-way independent between-group ANOVA with post hoc tests and t-tests.

The authors find that auditors experience CD when they fail to take appropriate high PS action (audit tests) that are in line with high PS judgment (risk assessments). The motivational force to reduce CD drives auditors to revise their assessments upward (rank higher), lower diagnostic audit tests (PS actions) and lower risk assessments (PS judgments). This leads to lower overall professional skepticism, and hence lower audit quality.

This investigation provides an empirical investigation of Nelson’s (2009) model of professional skepticism and demonstrates a specific mechanism for how incentives in the audit environment lower audit quality. Based on the findings, treatments to enhance audit quality can benefit by strengthening the critical link between PS judgments (risk assessments) and PS actions (audit tests).

During the evaluation of European Capital of Culture (ECoC) Aarhus 2017, the evaluation organisation rethinkIMPACTS 2017 formulated a set of “dilemmas” capturing the main challenges arising during the design of the ECoC evaluation. This functioned as a framework for the evaluation process. This paper aims to present and discuss the relevance of the “Evaluation Dilemmas Model” as subsequently applied to the Galway 2020 ECoC programme evaluation.

The paper takes an empirical approach including auto-ethnography and interview data to document and map the dilemmas involved in undertaking an evaluation in two different European cities. Evolved via a process of practice-based research, the article addresses the development of and the arguments for the dilemmas model and considers its potential for wider applicability in the evaluation of large-scale cultural projects.

The authors conclude that the “Evaluation Dilemmas Model” is a valuable heuristic for considering the endogenous and exogenous issues in cultural evaluation.

The model developed is useful for a wide range of cultural evaluation processes including – but not limited to – European Capitals of Culture.

What has not been addressed in the academic literature is the process of evaluating ECoCs; especially how evaluators often take part in an overall process that is not just about the evaluation but also planning and delivering a project that includes stakeholder management and the development of evaluation criteria, design and methods.

The curve construction on surfaces is becoming more and more important in computer-aided design (CAD), computer graphics (CG) and the other related fields. This problem is often encountered in NC machining, tool path generation, automated fiber placement and so on. However, designing curves on curved surfaces is quite different from constructing a curve in Euclidean space. Therefore, the traditional methods of curve design are not suitable for constructing a continuous curve on surface. The authors need to perform interpolation directly on surface so that the final target curve is embedded into the given surface and also meets the continuous conditions.

Firstly, adopting a series of Hermite blending functions, the authors design a space curve passing the given knots on the point-cloud surface. Then, the authors construct a class of directrixes that are adopted to determine vector fields for projection. Finally, a complete G2 continuous curve embedded in point-cloud surfaces is constructed by solving the first-order ordinary differential equations (ODEs).

The authors’ main contribution is to overcome the problem of constructing G¹ and G² continuous curves on point-cloud surfaces and the authors’ schemes are based on the projection moving least square (MLS) surfaces and traditional differential geometric.

Based on the framework of projection MLS surfaces, a novel method to overcome the problem of constructing G² continuous curves on point-cloud surfaces is proposed.

This study aims to explore the interplay between community dynamics and knowledge production using the quantum computing research field as a case study. Quantum computing holds the promise of dramatically increasing computation speed and solving problems that are currently unsolvable in a short space of time. In this highly dynamic area of innovation, computer companies, research laboratories and governments are racing to develop the field.

After constructing temporal co-authorship networks, the authors identify seven different events affecting communities of researchers, which they label: forming, growing, splitting, shrinking, continuing, merging, dissolving. The authors then extract keywords from the titles and abstracts of their contributions to characterize the dynamics of knowledge production and examine the relationship between community events and knowledge production over time.

The findings show that forming and splitting are associated with retaining in memory what is currently known, merging and growing with the creation of new knowledge and splitting, shrinking and dissolving with the curation of knowledge.

Although the link between communities and knowledge has long been established, much less is known about the relationship between the dynamics of communities and their link with collective cognitive processes. To the best of the authors’ knowledge, the present contribution is one of the first to shed light on this dynamic aspect of community knowledge production.

Financial institutions have a role in harmonising economic purposes with environmental and social purposes through transmission mechanisms whereby the institutions provide channels to promote socially and environmental desirable activities. This study explores the sustainability criteria disclosed at firm-level corporate social responsibility reports for the purpose of providing direction for financial institutions committed to enhancing the contribution to sustainability objectives.

The Delphi Method and the Decision-Making Trial and Evaluation Laboratory (DEMATEL) system have been employed to systematically analyse the opinions of 15 experts regarding the operation of the 7 Taiwanese financial institutions listed on the Dow Jones Sustainability Index in 2019 with respect to the capacity to affect sustainability objectives.

The findings reveal a high prominence level for corporate governance, law compliance, risk management and occupational safety and health, representing amongst the sustainability criteria considered. This suggests that financial institutions may benefit from focussing resources on these areas, starting with corporate governance, when considering means for enhancing the sustainability performance.

The study is limited by the small number of financial institutions available in Taiwan which suggests that further research could be directed towards a larger sample of financial institutions, say by international comparison, expanding the range of industries studied or the inclusion for additional sustainability indicators.

Overall, the study has shed light on Taiwan's financial institutions' capacity to contribute to sustainable practices which is an area that has not been extensively investigated. This study may have useful implications for financial institutions in Taiwan.

The authors also recognise other factors that are likely to contribute to social impacts. These include human capacity building and development, information security, green procurement, green building and climate-related financial products.

This study fills the gap by providing useful insights for a better understanding of sustainable development in financial institutions by promoting sustainability practice in general. The authors' analysis will assist decision-makers in identifying and prioritising the driving factors and thus adopting suitable strategies to strengthen sustainability performance.

Poor cash flow management and lack of profitability have plagued the construction industry for decades. In response, the UK Government published the project bank account (PBA) payment strategy in 2012 to mitigate main contractors unfairly withholding liabilities. However, PBAs suffer from adoption challenges, such as systems fragmentation and a lack of incentives for main contractors to adopt them effectively. This study aims to investigate how to reduce systems fragmentation in construction by integrating PBA procedures with existing management workflows to increase payment automation, resulting in improved cash liquidity and better incentives for using PBAs.

A PBA blockchain decentralised application is developed, presented and critically evaluated. Blockchain is the technology used because of its permissionless, license-free, open-source and immutability properties. It is a suitable general-purpose technology layer for building and testing applications without the limitations associated with centralised technologies, such as high proprietary fees, vendor lock and intellectual property restrictions.

The research demonstrates how a blockchain application can integrate siloed construction workflows such as cash flow scheduling, supply chain management and payment executions, reducing the management workload for implementing PBAs in construction projects. Furthermore, the proposed application is open-source and replicable, and its user interface is available for external testing here: https://console.atra.io/app/bf26f846-7f16-4f80-90a0-c5488ab6edd3.

PBA is a suitable test case because it enforces an auditable, transparent and neutral account, which are inbuilt properties of blockchains; thus, both systems are harmonious to integrate. PBA is mandated in UK public sector construction projects; therefore, the research has a solid practical foundation.

The purpose of this study is to define and develop a new technological development path for latecomer firms in developing countries.

An analytical framework for development based on the technological capability (TC) dimensions is developed and examined in the drilling sector. Since the process of TC accumulation is dynamic, the case study approach is the best method for an exploratory theory-building study. Through a comparative case study of two Iranian drilling contractors, a new path for the technological development of latecomer oil service companies is proposed.

The study of two cases indicates that despite having similar scope and levels of TC, one of them demonstrated superior technical performance. To address this difference, the concept of operational efficiency is introduced which is considered the outcome of increasing the depth of TC.

Although upgrading the level of technological and innovation capability is an important path for technological development, latecomers that suffer from various disadvantages can perform their routine activities with superior performance and develop through their basic operational/production capabilities. Also, specialized indicators designed for assessing the level and depth of TC in the drilling industry have important insights for evaluating the technological and competitive position of oil service companies.

To the best of the author’s knowledge, this study takes the first step in defining and elaborating on the concept of depth of TC as a development path for latecomers. It also introduced a novel approach to the global operational/production efficiency frontier as a target for their catch-up.

Fixed mode noise and random mode noise always exist in the image sensor, which affects the imaging quality of the image sensor. The charge diffusion and color mixing between pixels in the photoelectric conversion process belong to fixed mode noise. This study aims to improve the image sensor imaging quality by processing the fixed mode noise.

Through an iterative training of an ergoable long- and short-term memory recurrent neural network model, the authors obtain a neural network model able to compensate for image noise crosstalk. To overcome the lack of differences in the same color pixels on each template of the image sensor under flat-field light, the data before and after compensation were used as a new data set to further train the neural network iteratively.

The comparison of the images compensated by the two sets of neural network models shows that the gray value distribution is more concentrated and uniform. The middle and high frequency components in the spatial spectrum are all increased, indicating that the compensated image edges change faster and are more detailed (Hinton and Salakhutdinov, 2006; LeCun et al., 1998; Mohanty et al., 2016; Zang et al., 2023).

In this paper, the authors use the iterative learning color image pixel crosstalk compensation method to effectively alleviate the incomplete color mixing problem caused by the insufficient filter rate and the electric crosstalk problem caused by the lateral diffusion of the optical charge caused by the adjacent pixel potential trap.

The study aims to assess the effectiveness of engaging tutors in designing and using ICT integrated lesson activities in strengthening their pedagogical use of ICT competences.

Survey data from an intervention group of 70 tutors from two teachers colleges (TCs) were used to compare their level of ICT competences and domains of professional practice before and after the intervention. Document analysis, lesson observations and feedback from the learning management system (LMS) were used to describe tutors’ experiences from the intervention.

There was a statistically significant increase in tutors’ level of pedagogical use of ICT competences and domains of professional practice associated with hands-on practice in designing and implementing the intervention.

The intervention focus on hands-on practice, actual teaching and learning needs, and the use of active learning strategies like flipped classroom and the LMS, were useful means for tutors to make sense of pedagogical use of ICT competences.

The results offer useful insights to teacher education institutions and policymakers on how to prepare professional learning and supportive policies to enhance teaching and learning with ICT for addressing the learning needs of the subject matter.

Creating 16 ICT integrated lesson activities helped tutors to learn pedagogical use of ICT competences by doing. Use of such intervention could be a useful strategy in teacher education institutions to reposition ICT competence development from reproducing technological competences toward developing knowledge creators who could innovate their pedagogical practice with support from mentors, digital learning resources and networks.

The purpose of this study is to evaluate not only changes in eating behavior and food security parameters of the civilian population experiencing war but also the likelihood of developing a number of eating disorders against this background.

This descriptive, cross-sectional study was conducted in March–April 2022 using the Google Forms tool among adult residents of Ukraine. The questions included four categories: general demographic data and body mass index (BMI); the question of the most frequently consumed food groups since the beginning of the invasion; SCOFF questionnaire; and questions to assess the state of food security.

A change in eating behavior was reported by 72.3% of respondents. SCOFF screening showed two or more positive responses for 42.7% of respondents. For respondents who were not in active hostilities areas, only 25.0% reported positive results. The average pre-war BMI was within the normal range, which suggests that the majority of respondents did not have problems with food security. The study shows that 74.9% of respondents believe they have an unbalanced diet. About 40% of respondents were cutting back on meals or skipping meals, and 50% reported running out of food and not being able to restock. These facts indicate that most respondents experienced food insecurity after the invasion.

The resulting quantitative sample structure of respondents was not optimal for such studies. But taking into account the rather difficult state of the country and the conditions of the population in it, the expansion of the sample in combat areas was quite seriously limited. Therefore, the use of a limited sample should probably be considered a reasonable and practical choice for conducting research.

The results indicate deep problems with food security, a sharp change in eating behavior under the pressure of circumstances and, as a consequence, the appearance of a high probability of the development of eating disorders in the future.