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This systematic review paper aims to investigate seasonal ambient change’s impact on the incidence of falls among older adults.

The population, exposure, outcome (PEO) structured framework was used to frame the research question prior to using the Preferred Reporting Items for Systematic Reviews and Meta-Analysis framework. Three databases were searched, and a total of 12 studies were found for inclusion, and quality appraisal was carried out. Data extraction was performed, and narrative analysis was carried out.

Of the 12 studies, 2 found no link between seasonality and fall incidence. One study found fall rates increased during warmer months, and 9 of the 12 studies found that winter months and their associated seasonal changes led to an increase in the incidence in falls. The overall result was that cooler temperatures typically seen during winter months carried an increased risk of falling for older adults.

Additional research is needed, most likely examining the climate one lives in. However, the findings are relevant and can be used to inform health-care providers and older adults of the increased risk of falling during the winter.

This study aims to assess the role of financial inclusion (FI) in moderating the incidence of entrepreneurship on energy poverty in Ghana.

The assessment is made by using pooled data and two-stage least squares. The exposition builds from the 7th (GLSS7) and 6th (GLSS6) rounds focusing on the Ghana Living Standards Survey (GSS, 2014, 2019) that is collected by the Ghana Statistical Service (GSS) from 10 principal regions in the country.

The findings show that entrepreneurship has an unconditional positive incidence on energy poverty while the interactive incidence between entrepreneurship and FI on energy poverty is negative. The corresponding FI policy thresholds that should be exceeded in order for FI to effectively moderate entrepreneurship for negative outcomes in energy poverty are between 0.154 and 0.280 index for the full sample; 0.187 index for the rural subsample; 0.200 and 0.333 index for the male sample. Thresholds are not computed for the rural and female subsamples because at least one estimated coefficient that is needed for the computation of such thresholds is not significant. Policy implications are discussed.

This study has complemented the existing literature by assessing how FI can be used to influence the nexus between entrepreneurship and poverty in Ghana.

The study aims to investigate the effect of corruption and crime on the investments by firms in emerging economies (EEs).

The study adopts the generalised methods of moments (GMM) estimator and data across 57 EEs.

The study shows that crime management, corruption and external quality assurance drive-up investments. Additionally, investments decline with firm age and crime incidence. Corruption and crime managements increase investments by exporting firms more than non-exporting firms investments. Also, external auditor services benefit investments by large firms more than small-medium firms.

There is a need for EEs to implement policies that will curtail corruption and create a level playing field and sustainable firm growth. EEs firms must be innovative to expand their productive investments and grow over time. Also, EEs firms should seek external quality certification, invest in internal security and monitor goods in transit.

Despite a reduction in poverty the global population in 2015, the incidence of poverty remains very high in Sub-Saharan African countries. Most of the countries in the region are agrarian, with most of their population residing in rural areas, and a majority of the poor in the region are found in Nigeria. This study examined the nexus between participation in nonfarm enterprises (NFEs) and poverty among rural farm households in Nigeria and across the six geopolitical zones.

The Nigerian Living Standard Survey (NLSS) conducted in 2018–2019 by the National Bureau of Statistics was used. We made use of 13,440 farm households with useful information for the purpose of this study. The sample comprises 6,885 households that participated in NFEs and 6,555 nonparticipating households. The data were analyzed with Foster, Greer, and Thorbecke (FGT) (1984) metrics, probit, and fractional probit models at p = 0.05.

The incidence of poverty was lower among the participating households than in the nonparticipating households. Participation in NFEs had a mitigating effect on poverty. We also established that zonal differentials in poverty rates exist among households in all the analyses. Participation in NFEs was influenced by individual, household, and institutional factors and was also able to explain the depth of poverty among the respondents.

It is suggested that poverty alleviation policies should be targeted at improving access to nonfarm economic activities by rural farm households residing in vulnerable geopolitical zones.

This study is the first attempt to profile household poverty based on the type of NFEs they are involved in. The study also provides an insight into the effect of the state of residence on zonal poverty models, which is expedient if the country must achieve Sustainable Development Goal 1 on the eradication of poverty everywhere.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-06-2023-0493

The COVID-19 pandemic has induced tourism destinations to reconsider organisational aspects related to health safety measures, as perceptions of health safety may have become particularly important for tourists. Using data from summer 2020, the period immediately after the outbreak of the pandemic, we investigate the factors that affected tourist perceptions of health safety.

Data come from a survey of tourist-card holders in Trentino, an Italian mountain destination. Through regressions, we assess the conditional correlation between health safety measure evaluations following a holiday and a set of covariates related to the features of the tourist area and the tourists themselves, as well as COVID-19 incidence in their province of residence in the months before the holiday.

Tourist-related features seem not to impact on perceived health safety, whereas some destination- and accommodation-related elements do. In particular, the number of tourist beds affects it negatively, and staying at a hotel does it in a positive way. COVID-19 incidence in one’s home province does not affect perceptions of health safety measures, which suggests a possible sample selection effect and/or the need for more fine-grained data.

This paper is one of the few on the immediate effects of the COVID-19 pandemic using data from a large sample of actual tourists. Our findings point out the importance of the intrinsic features of some places and accommodation in influencing perceptions of safety. We discuss implications for scholars and destination managers.

The purpose of this study is to analyse cyberfraud in the South African banking industry using a multiple regression approach and develop a predictive model for the estimation and prediction of financial losses due to cyberfraud.

To mitigate the occurrence of cyberfraud, this study uses the multiple regression approach to correlate the relationship between financial loss and cyberfraud activities. The cyberfraud activities in South Africa are classified into three, namely, digital banking application, online and mobile banking fraud. Secondary data that captures the rate of cyberfraud occurrences within these three major categories with their resulting financial losses were used for the multiple regression analysis that was carried out in the Statistical Package for Social Science (SPSS, 2022 environment).

The results obtained indicate that the South African financial institutions still incur significant financial losses due to cyberfraud perpetration. The two main independent variables used to estimate the magnitude of financial loss in the South Africa’s banking industry are online (internet) banking fraud (X2) and mobile banking fraud (X3). Furthermore, a multiple regression model equation was developed for the prediction of financial loss as a function of the two independent variables (X2 and X3).

This study adds to the literature on cyberfraud mitigation. The findings may promote the combat against cyberfraud in the South Africa’s financial institutions. It may also assist South Africa’s financial institutions to predict the financial loss that financial institutions can incur over time. It is recommended that South Africa’s financial institutions pay attention to these two key variables and mitigate any associated risks as they are crucial in determining their profitability.

Existing literature indicated significant financial losses to cyberfraud perpetration without establishing any relationship between the magnitude of losses incurred and the prevalent forms of cyberfraud. Thus, the novelty of this study lies in the analysis of cyberfraud in the South African banking industry using a multiple regression approach to link financial losses to the perpetration of the prevalent forms of cyberfraud. It also develops a predictive model for the estimation and projection of financial losses.

Using attribution theory, this study examined the effects of situational factors [time budget pressure (TBP), organisational ethical culture (OEC) and quality control procedures (QCPs)] and dispositional factors [auditor professional commitment (APC) and internal locus of control (ILOC)] on audit quality threatening behaviour (AQTB). In addition, it observed the moderating role of religiosity in the relationship between situational and dispositional factors and AQTB.

A total of 189 external auditors responded to the survey questionnaire. This study employed structural equation modelling via SmartPLS to analyse the proposed model.

The results documented that the OEC and QCPs situational factors were negatively related to the incidence of AQTB, whilst TBP was positively linked to the incidence of AQTB. Dispositional factors APC and ILOC were negatively connected to AQTB. Furthermore, the findings recorded the moderating effect of religiosity on most of the situational and dispositional factors related to AQTB.

Regulators and accounting firms' efforts to promote high audit quality (AQ) may consider the theological/religious lens and reinforce ethical culture and quality control to reduce AQTB.

The findings provide further insights into situational and dispositional factors that may cause or impede the incidence of AQTB in auditing practices, as well as the moderating role of religiosity in curbing AQTB.

The adverse interactions between disruptions can increase the supply chain's vulnerability. Accordingly, establishing supply chain resilience to deal with disruptions and employing business continuity planning to preserve risk management achievements is of considerable importance. The aforementioned idea is discussed in this study.

This study proposes a multi-objective optimization model for employing business continuity management and organizational resilience in a supply chain for responding to multiple interrelated disruptions. The improved augmented e-constraint and the scenario-based robust optimization methods are adopted for multi-objective programming and dealing with uncertainty, respectively. A case study of the automotive battery manufacturing industry is also considered to ensure real-world conformity of the model.

The results indicate that interactions between disruptions remarkably increase the supply chain's vulnerability. Choosing a higher fortification level for the supply chain and foreign suppliers reduces disruption impacts on resources and improves the supply chain's resilience and business continuity. Facilities dispersion, fortification of facilities, lateral transshipment, order deferral policy, dynamic capacity planning and direct transportation of products to markets are the most efficient resilience strategies in the under-study industry.

Applying resource allocation planning and portfolio selection to adopt preventive and reactive resilience strategies simultaneously to manage multiple interrelated disruptions in a real-world automotive battery manufacturing industry, maintaining the long-term achievements of supply chain resilience using business continuity management and dynamic capacity planning are the main contributions of the presented paper.

The purpose of this research note is to investigate the drivers and market reaction to firms’ decision to release general COVID-19-related announcements and to withdraw earnings forecasts and dividends during the COVID-19 pandemic in the continuous disclosure environment of Australia.

The authors first tracked the market reaction of all firms in the Australian Securities Exchange All Ordinaries, Top 300, Top 200 and Top 100 indices during the early period of the COVID-19 pandemic between 1 January and 21 September 2020. The authors then focus the investigation on the incidence of firms deciding to withdraw earnings forecasts and dividends and how the market responded to these incidences during that period.

The market reacted negatively during the March/April 2020 period but then bounced back to the pre-March 2020 level. The market reaction is mainly driven by three industries, including consumer discretionary, health care and utilities. Firms in industry sectors such as consumer discretionary, materials, health care and information technology contribute to the highest percentage of COVID-19 announcements. It is interesting to document that firms issuing COVID-19 announcements and withdrawing earnings forecasts and dividends tend to be larger firms with stronger financial performance and higher financial leverage. Regarding the stock market reaction, while the market generally reacted positively to COVID-19-related announcements, the decision to withdraw earnings forecasts and dividends is significantly regarded as bad news.

The COVID-19 pandemic has provided a unique natural event to examine firms’ disclosure behaviour in the continuous disclosure environment of Australia during this period of extreme uncertainty. The incidences of earnings forecasts and dividend withdrawals are mainly driven by larger, better performing and higher leverage firms in the consumer discretionary, health care, materials and information technology industry sectors. The market generally reacted favourably to COVID-19-related announcements, despite a significant stock price drop during the March/April 2020 period. The findings provide important regulatory and practical implications.

Over the last two decades, there has been a significant increase in incivility within the higher education sector, potentially due to mounting pressure and demands on academics, both collectively and individually. The effects on various aspects of academia, such as knowledge and learning, however, remain largely unexplored. The purpose of this research is to fill the gap by performing a theoretical trend analysis and subsequently empirically investigating the impact of workplace incivility on research scholars’ learning engagement and knowledge sharing intentions, including the mediating role of self-esteem.

This study uses a three-stage methodological process: first, a thorough theoretical (bibliographic) analysis of scientific publications, using Biblioshiny, to identify the trends of workplace incivility; second, an empirical, qualitative exploration of the emergent themes and subthemes based on 102 in-depth interviews with research scholars, using NVivo 12 Plus; and third, quantitative testing, using 154 responses and structural equation modeling.

The authors verify a visible negative association between incivility and learning engagement, incivility and knowledge sharing intentions as well as self-esteem’s mediating effect on this relationship. Also, the thematic analysis revealed three distinct themes: the type of incivility; reasons for such incidences; and the impact of such incidences on research scholars.

The research bears implications both to theory and practice. Regarding the former, the gravity and graveness of incivility versus knowledge and learning, within the academic workplace environment, are not simply highlighted, but analyzed and refined, with explicit findings of both scholarly and practicable worth; that also provide solid foundations and avenues for future research.

Further to its primary findings, the research contributes to extant knowledge by elucidating and explicating the topic, both theoretically and empirically, as well as by presenting implications for theory and practice. Regarding practical implications, this research sheds light on how to develop an appropriate organizational culture that facilitates learning engagement and increases knowledge sharing intentions, by nurturing the identified explicit and underlying motivators of civility.