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This study aims to investigate the effect of the dynamics and potential of the board of directors on investment efficiency and the comparability of financial information in companies listed on the Tehran Stock Exchange.

The number of observations for this study includes 1,218 observations from companies listed on the Tehran Stock Exchange during 2014–2020. The authors used econometric statistical methods such as multiple linear regression, the Chow and Hausman test and the Kendall correlation coefficient using Eviews software to conduct the research. To measure the board’s effectiveness, two variables are used, including board dynamics and potential.

The results showed a positive and significant relationship between dynamics, board potential and investment efficiency. Also, no significant relationship was observed between the board dynamics and the comparability of financial information. Finally, a positive and significant relationship exists between the board’s potential and the comparability of financial information.

The importance of this research is the use of board proxies, including the dynamics and potential of the board. In addition, other variables of board characteristics, such as size, independence, ownership and gender, and the relationship between these variables with investment efficiency and comparability of financial information, have been examined in this study.

This study presents a systematic literature review (SLR) of the interdisciplinary literature on drones in last-mile delivery (LMD) to extrapolate pertinent insights from and into the logistics management field.

Rooting their analytical categories in the LMD literature, the authors performed a deductive, theory refinement SLR on 307 interdisciplinary journal articles published during 2015–2022 to integrate this emergent phenomenon into the field.

The authors derived the potentials, challenges and solutions of drone deliveries in relation to 12 LMD criteria dispersed across four stakeholder groups: senders, receivers, regulators and societies. Relationships between these criteria were also identified.

This review contributes to logistics management by offering a current, nuanced and multifaceted discussion of drones' potential to improve the LMD process together with the challenges and solutions involved.

The authors provide logistics managers with a holistic roadmap to help them make informed decisions about adopting drones in their delivery systems. Regulators and society members also gain insights into the prospects, requirements and repercussions of drone deliveries.

This is one of the first SLRs on drone applications in LMD from a logistics management perspective.

This study aims to explore how information technology (IT) professionals perceive work-life balance (WLB) in a work-from-home (WFH) setup. Additionally, it explores what emotions one may associate with such changing work environments, which have high implications for organisational success.

The two primary research questions guided this research. An online questionnaire-based survey was conducted to collect the data so that respondents’ both subjective and objective perceptions were documented. Purposive cum snowball sampling was used to collect data from 262 IT professionals. However, the data was analysed using both qualitative (content analysis) and quantitative (chi-square) techniques.

The findings of this study are interesting in nature and reported the work-life experiences at various socio-demographic levels (age, gender, educational qualification, designation, work experience, income, type of family and the number of children). The comprehensive examination of the data obtained from diverse aspects related to remote work environments has shed light on crucial facets impacting IT professionals. A predominant observation derived from the study reveals a significant disparity in working hours between male and female respondents during remote work. This discrepancy is notable, with male employees tending to work longer hours (i.e. 10 or more hours daily) than their female counterparts. The investigation into respondents’ sleep patterns revealed that the majority slept between 5 h and 7 h daily, underscoring reduced sleep hours for IT professionals during remote work. This comprehensive study thus emphasises the multifaceted nature of gender-associated influences on work patterns, health and well-being during remote work scenarios among IT professionals. As remote work is the new normal, this study has high implications for future work arrangements and organisational success.

The findings of the study will assist managers in dealing with the work conflict issue of remote workers. Importantly, these managers should try eliminating or reducing workplace conflict, emotional exhaustion and social overload associated with remote work.

This study is a humble attempt to highlight the employee’s WLB in the context of WFH in an emerging market (i.e. India). Furthermore, emphasises practical issues associated with changing work paradigms and concludes with interesting recommendations for future work arrangements.

The purpose of this paper is to examine the extent to which the corporate social responsibility (CSR) law will help combat money laundering in the United Arab Emirates (UAE).

The paper will first focus on examining whether money laundering and CSR are compatible. Such an analysis will then inform decisions on whether to include anti-money laundering in CSR disclosure requirements.

Key findings from the analysis have shown that the UAE CSR law does not explicitly mention money laundering as part of CSR disclosure requirements. Anti-money laundering (AML) and CSR are compatible and convergence, but money laundering is not yet an integral element of CSR disclosure requirements.

There are no clear mechanisms or provisions under the UAE CSR law on how money laundering can be included in CSR disclosure requirements, whether voluntary or mandatory. A pressing challenge now is whether the UAE should regulate AML/combatting the financing of terrorism disclosures under the CSR law. The main concern is that such a move could make mandatory disclosure another technical and regulatory requirement that UAE business must comply, which will be inimical to fostering a strong CSR culture.

Digitalising cities requires new urban governance processes that account for rapidly changing environments and technological advances. In this context, agile development methods have become valuable, if not necessary. However, agile development contradicts public administration practices of risk aversion and long-term planning. The purpose of this study is to discuss practical avenues for navigating these two contradictions by adapting agile development to the needs of public sector organisations.

The authors review the collaborative elaboration of Dresden’s smart city strategy as a critical case study. Dresden’s smart city strategy was developed using agile development and quadruple-helix innovation. The year-long co-creation process involved stakeholders from various groups to conceive an integrated and sustainable vision for digitalisation-based urban development.

Despite the apparent contradictions, this study finds that key aspects of agile development are feasible for public sector innovation. Firstly, risks can be strategically managed and distributed among administration and non-administration stakeholders. Secondly, while delivering value through short iterative loops, adherence to formal processes remains possible. Informal feedback cycles can be harmoniously combined with official statements, allowing iterative progress.

The empirical material is based on a single case study and thus risks overemphasising the general applicability of the proposed methods.

This paper outlines practical steps to greater agility for public administration engaged in digitalising cities. The paper conceptualises a forward and lateral momentum for the agile development of a smart city strategy that aims to reconcile formal policymaking processes with short-term loops and risk aversion with experimental value creation. This approach balanced risks, created value and enhanced the strategy‘s alignment with strategic frameworks, ultimately promoting innovation in the public sector.

This paper proposes a novel, empirically grounded conceptualisation of implementing agile methods that explicitly recognises the peculiarities of public administrations. It conceptualises the orchestrated and pragmatic use of specific agile development methods to advance the digitalisation of cities.

This study aims to examine anti-corruption disclosure (ACD) following government legislation, specifically the UK Bribery Act, 2010, through focusing on the UK extractive industry.

This study uses content analysis for data analysis with an ACD checklist developed to capture ACD in annual reports during the period 2003–2019.

The study found an increase in ACD following 2010, with companies answering ACD questions and addressing categories that they previously ignored.

Most of the previous studies have examined voluntary ACD; this study contributes to the literature by applying an index developed from government regulation to investigate the difference that regulation can make to disclosure. Hence, this study provides evidence of how, from an institutional perspective, legislation plays an important role in facilitating and endorsing anti-corruption reporting.

This study aims to explore how key stakeholders and recipients of local food access programs operate strategically to meet individual and community food needs, enhance experiences of dignity and promote social justice. The study of a fragmented community food system highlights the connections between micro and meso dimensions of food access, illustrating how people work around food system limitations to access food.

Using qualitative in-depth interviews with food assistance managers, workers, volunteers and recipients, this study examines the period before the implementation of a centralized community-based food access initiative in a mid-sized, rural Oklahoma college town with a high rate of food insecurity. This study asks: What are community members’ experiences in a fragmented food assistance system? In what ways do individuals use everyday resistance and workarounds to actively promote experiences of dignity and social justice in food access spaces?

Those involved in sites of community food access build important networks to share information and engage in negotiation and trade to gain access to useful food resources. As forms of everyday resistance, such practices encourage co-construction of dignity and social justice in stigmatized spaces.

This research contributes to literature examining micro- and meso-level community dynamics that inform agency, dignity and social justice in community food access approaches.

Due to the high penetration of social media and mobile devices in the recent decade, especially with the coronavirus, digital media tools have become a priority for marketing managers. Digital content marketing (DCM) is one of the crucial ingredients of the digital marketing strategy of businesses, which proposes value to the audience through brand-related and relevant content. The tourism industry is also trapped in the digital wave and has witnessed fundamental changes in how customers communicate. The growth of investment in DCM in this industry to introduce tourist attractions and acquire tourists calls for more research to explore multiple aspects of these initiatives' implementation. Despite the importance of DCM, there is no clear understanding of its implementation's various components. Therefore, the primary goal of the current study is to design a new comprehensive framework of DCM implementation that integrates its antecedents, process, and consequences in the tourism industry.

The mixed method was applied to achieve the research goal. The initial criteria and main components of the framework were identified with a comprehensive literature review to develop the framework. To enrich the initial criteria, some semi-structured interviews with experts were conducted; then, the extracted criteria and sub-criteria were prioritized and weighted using the quantitative best-worst method (BWM).

The results indicate that the proposed integrated framework contains three categories of antecedents, processes, and consequences and 12 main concepts. The weights and ranks of the extracted concepts and their sub-criteria are calculated using BWM.

The proposed framework helps managers have a big picture of the DCM strategy to successfully implement and consider the multiple dimensions of such initiatives. The proposed framework provides actionable insight for digital marketing decision-makers to manage such projects effectively and plan appropriate actions for progress.

A review of content marketing reveals that there are few studies conducted that integrate the components of the DCM implementation process, including antecedents, process, and consequences. This research is one of the first in the field of DCM implementation in the tourism industry to fill this theoretical gap. The main contribution of this research is to design a new integrated framework for DCM implementation that offers a holistic view of antecedents, process, and consequences.

In the era of artificial intelligence (AI), algorithms have gained unprecedented importance. Scientific studies have shown that algorithms are frequently mentioned in papers, making mention frequency a classical indicator of their popularity and influence. However, contemporary methods for evaluating influence tend to focus solely on individual algorithms, disregarding the collective impact resulting from the interconnectedness of these algorithms, which can provide a new way to reveal their roles and importance within algorithm clusters. This paper aims to build the co-occurrence network of algorithms in the natural language processing field based on the full-text content of academic papers and analyze the academic influence of algorithms in the group based on the features of the network.

We use deep learning models to extract algorithm entities from articles and construct the whole, cumulative and annual co-occurrence networks. We first analyze the characteristics of algorithm networks and then use various centrality metrics to obtain the score and ranking of group influence for each algorithm in the whole domain and each year. Finally, we analyze the influence evolution of different representative algorithms.

The results indicate that algorithm networks also have the characteristics of complex networks, with tight connections between nodes developing over approximately four decades. For different algorithms, algorithms that are classic, high-performing and appear at the junctions of different eras can possess high popularity, control, central position and balanced influence in the network. As an algorithm gradually diminishes its sway within the group, it typically loses its core position first, followed by a dwindling association with other algorithms.

To the best of the authors’ knowledge, this paper is the first large-scale analysis of algorithm networks. The extensive temporal coverage, spanning over four decades of academic publications, ensures the depth and integrity of the network. Our results serve as a cornerstone for constructing multifaceted networks interlinking algorithms, scholars and tasks, facilitating future exploration of their scientific roles and semantic relations.

The purpose of this study is to investigate the factors affecting the cost of concrete component prefabrication using the moderating role of organizational readiness, compatibility and competitive pressure.

The information collected in this study was obtained from 188 questionnaires filled out online by civil engineers active in the Iranian construction industry. Data analysis was performed by partial least squares structural equation modeling.

The results reveal that perceived risk has the greatest impact on cost of using precast concrete components (PCC). Furthermore, the organizational readiness, competitive pressure and compatibility variables have moderating role in the relationship between perceived risk and perceived usefulness. The results can help policymakers and managers to apply the appropriate perspective and strategy to promote this method by illustrating the factors affecting the cost of using PCC in the building construction.

Using the variables of perceived risk, perceived usefulness, and perceived ease of use to predict factors affecting the cost of using PCC is considered as an innovation in this research. In addition to identifying the most important factors affecting the cost of PCC prefabrication in the construction industry, this research tries to identify the impact of environmental factors on the model by examining the moderating role of organizational readiness, competitive pressure and compatibility.