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In light of the shift in focus from information communication technology (ICT) access (access divide) and skills (skills divide) to the tangible impacts of ICT use (impact divide), a growing number of scholars have called for further investigation into the inter-territorial and multi-dimensional aspects of the digital divide in China. This study aims to address these gaps by examining the disparities across 31 provinces, particularly emphasizing the transition from the traditional access and skills divides to the impact divide.

Multivariate regression analysis extensively investigates the transition from the access and skills divides to the impact divide across 31 provinces. Additionally, ArcGIS software is used to analyze spatial agglomeration and the auto-correlation (Moran-i) and predict mapping patterns in the data corresponding to all three levels of the digital divide.

According to the study's findings, poverty is a significant factor in the digital divide between different regions in China. The research shows that provinces with advanced administrative systems, such as Guangdong, Shanghai, Beijing, Jiangsu, Shandon and Zhejiang, have high scores on the digital development index (DDI). However, regions with poverty-ridden and rural areas, primarily located in southwest, central and western China, tend to have lower DDI scores.

This study offers a novel contribution to the literature by presenting an innovative conceptual framework that explores the impact divide within China's provinces. The authors also address this lacuna in the literature by developing and testing two dimensions to examine the relationships statistically under a wide range of socioeconomic and ICT indicators.

This paper examines the impact of founder ownership concentration (FOC) on risk disclosures. It further investigates the moderating role of risk governance in the association between FOC and risk disclosures.

We use data from the top 200 Indian listed firms as our sample and rely on ordinary least squares (OLS) for our results. In addition, we use the propensity score matching, Heckman selection model and instrumental variable estimates for robustness checks.

We find that FOC decreases the risk disclosures. However, the effectiveness of risk management committee composition (risk governance) mitigates the negative influence of FOC on risk disclosures.

The paper is built on the agency theory. Based on the agency theory, the ownership concentration has two implications: first, it reduces the conflicts between managers and shareholders. Here, the managers act in favour of shareholders and therefore, brings more risk disclosers. Second, it invites conflicts between controlling and minority shareholders. The study is, therefore, interesting to see the cost and benefits of FOC on risk disclosures.

The study has practical implications for the regulatory bodies to encourage risk disclosures and benefit the outsiders of the firm. It also has implications for the companies to see the benefits of risk management committee as improved risk governance.

It contributes to the literature of risk disclosures and risk governance in emerging economies. It is the first study to investigate the role of risk governance in mitigating the adverse effects of founder’s ownership on risk disclosures in developing economies. It also contributes to the theory of agency cost and information asymmetry.

This paper aims to propose a new deep learning technique to detect the type of material to improve automated construction quality monitoring.

A new data augmentation approach that has improved the model robustness against different illumination conditions and overfitting is proposed. This study uses data augmentation at test time and adds outlier samples to training set to prevent over-fitted network training. For data augmentation at test time, five segments are extracted from each sample image and fed to the network. For these images, the network outputting average values is used as the final prediction. Then, the proposed approach is evaluated on multiple deep networks used as material classifiers. The fully connected layers are removed from the end of the networks, and only convolutional layers are retained.

The proposed method is evaluated on recognizing 11 types of building materials which include 1,231 images taken from several construction sites. Each image resolution is 4,000 × 3,000. The images are captured with different illumination and camera positions. Different illumination conditions lead to trained networks that are more robust against various environmental conditions. Using VGG16 model, an accuracy of 97.35% is achieved outperforming existing approaches.

It is believed that the proposed method presents a new and robust tool for detecting and classifying different material types. The automated detection of material will aid to monitor the quality and see whether the right type of material has been used in the project based on contract specifications. In addition, the proposed model can be used as a guideline for performing quality control (QC) in construction projects based on project quality plan. It can also be used as an input for automated progress monitoring because the material type detection will provide a critical input for object detection.

Several studies have been conducted to perform quality management, but there are some issues that need to be addressed. In most previous studies, a very limited number of material types were examined. In addition, although some studies have reported high accuracy to detect material types (Bunrit et al., 2020), their accuracy is dramatically reduced when they are used to detect materials with similar texture and color. In this research, the authors propose a new method to solve the mentioned shortcomings.

This study examines whether real earnings management (REM) choices are connected with the ownership structure of politically connected businesses (PCBs). The authors also discuss the moderating role of audit quality (AQ) and family control (FC) on the relationship between PCBs and REM.

The authors' study sample comprises firms registered on the Pakistan Stock Exchange (PSE). The sample examines the financial data of the firms that remained listed for the last eight years, i.e. from 2011 to 2018, excluding nonfinance companies and firms with incomplete data. The authors test the hypothesis using feasible generalized least squares (FGLS) regression methods.

The authors find that PCBs show a high level of involvement in income-decreasing REM compared to nonPCBs due to lower litigation risk in REM. However, the authors' results also show that two monitoring mechanisms, AQ and FC, curb the opportunistic behavior of PCBs and reduce the intensity of REM in PCBs.

The findings of the study are beneficial in decision-making for both internal and external stakeholders, such as creditors, shareholders and competitors. In countries like Pakistan, which fall in the category of emerging economies, PCBs show involvement in income-decreasing REM to change the accurate picture of financial information to attain personal goals, and investors in such countries have a low level of knowledge about earnings management strategies; thus, this study offers detailed knowledge and information to investors and shareholders about political connections and REM. This plays a crucial role for regulators in stiffening the rules and regulations to further assist in more secure financial reporting.

This study contributes to the literature by providing a nuanced understanding of the interplay between political connections, REM, FC and AQ in the business context. Second, family-controlled businesses often exhibit distinct characteristics and governance structures compared to nonfamily-controlled firms. Exploring the moderating role of FC in the following relationship could provide valuable insights into how family dynamics influence the financial reporting practices of PCBs. Third, AQ is a critical factor in ensuring financial reporting transparency. However, the interaction between AQ, political connections, and REM remains relatively unexplored. This study explains how audit oversight affects the earnings management behavior of PCBs.

The board structure (BS) is pivotal in modern corporate governance (CG). This study aims to investigate BS variables (BSIZE, BIND and chief executive officer [CEO] duality) and their correlation with risk-taking behavior indicators, enriching the understanding of how CG shapes financial institutions’ (FIs) decision-making in Pakistan.

By scrutinizing data from 67 financial entities listed on the Stock Exchange of Pakistan spanning from 2011 to 2022 through panel data regression techniques, the research emphasizes that BS holds a substantial influence over the risk tendencies exhibited by these firms.

Key findings suggest that board size has a positive influence, aligned with previous CG research. Smaller boards perform better and avoid excessive risk-taking, contrasting some negative relationship claims. More independent directors are recommended to curtail risk and financial disruption. Holding both CEO and chair roles reduces risk exposure, resonating with reputational and employment risk theory. It is essential to recognize that BS’s impact on risk-taking is nuanced and context-dependent.

Policymakers, scholars, practitioners and investors working in the market for financial companies might greatly benefit from the empirical findings of this study. Imposing mandates on FIs to uphold adequate capital reserves functions as a safeguard against unforeseen losses, thereby diminishing the probability of unwarranted risk-taking.

Prior studies in this domain predominantly focus on nonfinancial sectors. In addition, existing research often explores the relationship between BS and firm risk-taking solely within the banking sector, overlooking other FIs. This study contributes by using a comprehensive data set encompassing all types of FIs, thus extending the existing literature.

A university’s brand is a key competitive advantage in higher education (HE). This study examines the university's reputation’s intermediary impact on core services (emotional environment, perceived faculty and course suitability) and brand loyalty in private universities in Iran.

A quantitative method was used to achieve research objectives. The data collected from students enrolled in major private universities in the capital of Iran were analyzed to test the proposed model, both directly and indirectly, using structural equation modeling (SEM).

The findings confirmed all of the hypothesized relationships. Prominently, the core service construct (emotional environment, perceived faculty and course suitability) was found to be significantly affecting the university brand reputation. The study found evidence for the impact of university reputation on students' loyalty. Findings also indicated the presence of several indirect relationships among the considered dimensions.

Current research offers implications for universities that are met with the perpetual challenge of survival in the competitive HE marketplace. Findings from the study not only help build theory on university brand loyalty but also make an essential contribution towards guiding managers in developing effective strategies by building reputation and loyalty by concentrating on the most crucial determinants.

Although research in HE marketing is growing, the effects of university core services on building loyalty have not garnered attention, which is theoretically a vital construct. The paper presents a new framework to realize university brand loyalty with the help of integrated relationships among select dimensions in the setting of an emerging HE market.

This research seeks to understand whether employer branding (EB) and internal marketing (IM) are fundamental to the challenge of attracting and retaining talent and how these strategies can help companies to overcome the difficulties related to the talent shortage, from the perspective of a SME Portuguese metallurgical industry.

The research resorts to a case study of a qualitative nature, through a semi-structured interview with the head of the human resources (HR) training and development area of the Navarra Group, and quantitative, through surveys to its employees. Based on the literature, a conceptual model was constructed, whose application allowed us to perceive the relationships between the practices of EB and IM; satisfaction, motivation and commitment; attraction and retention.

The exploratory interview concluded that organizations consider EB and IM essential for an effective talent management strategy. The quantitative results demonstrate that IM and EB practices implemented in the organization contribute to the satisfaction, motivation and involvement of employees, which results in a decrease in the intention to leave. It is also noted that these practices promote an increase in the perception of organizational attractiveness, which represents a positive impact on its ability to attract.

From a theoretical perspective, the research contributes to the development of knowledge about IM, EB and talent management, providing relevant data that can help define the best strategies for attraction and retention, from the point of view of IM and EB.

The research presents preliminary insights that can be an auxiliary tool for HR managers and professionals in the context of industrial SMEs.

This study aims to develop a comprehensive insolvency model tailored to Islamic banks, ensuring alignment with Shariah principles throughout pre-insolvency, bankruptcy and post-bankruptcy stages.

The research adopts a qualitative research method, using a desktop research approach. Primary sources and secondary sources are examined to gather information and draw conclusions.

This study presents a comprehensive insolvency model designed for Islamic banks, rooted in Shariah principles. The model covers pre-insolvency, bankruptcy (taflis) and post-bankruptcy stages, incorporating key Shariah parameters to ensure adherence to Islamic finance principles. It addresses challenges such as adapting to dynamic financial landscapes and varying interpretations of Shariah principles. Notably, the model recognizes the separate legal personality of Islamic banks and emphasizes transparency, fairness and compliance with religious obligations. In the post-bankruptcy stage, directors are urged to voluntarily settle remaining debts, aligning with ethical and Shariah-compliant standards.

The study contributes to the stability and growth of Shariah-compliant financial systems by extending insolvency principles to Islamic banks, providing a foundation for future research and policymaking specific to this context.

With the emergence of the different Industry 4.0 technologies and the interconnectedness between the physical and cyber components within manufacturing systems, the manufacturing environment is becoming more susceptible to unexpected disruptions, and manufacturing systems need to be even more resilient than before. Hence, the purpose of this work is to explore how does incorporating Industry 4.0 into current manufacturing systems affects (positively or negatively) its resiliency.

A Systematic Literature Review (SLR) was performed with a focus on studying the manufacturing system’s resilience when applying Industry 4.0 technologies. The SLR is composed of four phases, which are (1) questions formulation, (2) determining an adequate search strategy, (3) publications filtering and (4) analysis and interpretation.

From the SLR results’ analysis, four potential research opportunities are proposed related to conducting additional research within the research themes in this field, considering less studied Industry 4.0 technologies or more than one technology, investigating the impact of some technologies on manufacturing system’s resilience, exploring more avenues to incorporate resiliency to preserve the state of the system, and suggesting metrics to quantify the resilience of manufacturing systems.

Although there are a number of publications discussing the resiliency of manufacturing systems, none fully investigated this topic when different Industry 4.0 technologies have been considered. In addition to determining the current research state-of-art in this relatively new research area and identifying potential future research opportunities, the main value of this work is in providing insights about this research area across three different perspectives/streams: (1) Industry 4.0 technologies, (2) resiliency and (3) manufacturing systems and their intersections.

This study aims to examine the relationship between tool adoption and information literacy within smallholder farmers (SHFs).

A structured questionnaire was used to gather data for this quantitative study from 225 SHFs. Structural equation modelling was done to test the hypotheses.

The findings established that tool adoption dimensions (Information and communication technologies (ICT) acceptance, language use and information culture) positively and significantly influenced information literacy. Information culture had the strongest impact.

The study enriches the situated learning theory (SLT) literature by introducing tool adoption as a predictor of information literacy in a new context of SHFs. Use of tools as independent variables is a positive deviation from previous studies that have used them as mediating variables. Despite the contributions, the cross-sectional design study undermines the ability to solicit more detailed perspectives from the lived in experience of the respondents.

Managers should promote usage of context-specific tools like local radio stations and mobile phones, but also use language tailored to farmer contexts when disseminating information. Policymakers should leverage on social and cultural settings when designing information interventions.

The study highlights critical factors that significantly promote information use for improved productivity for SHFs, cumulatively increasing the country’s gross domestic product (GDP). Socially, findings may reduce on their poverty levels of farmers.

This study offers a novel perspective in information literacy domain by using the SLT to delineate contextual tools that are paramount in predicting of information literacy in an under research informal context of SHFs.