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This study examines the impact of China’s mixed-ownership reform on the innovation of non-state-owned acquirers, with a particular focus on the impact on firms with high financing constraints, low-quality accounting information or less tangible assets.

We use a proprietary dataset of firms listed on the Shanghai and Shenzhen Stock Exchanges to investigate the impact of mixed ownership reform on non-state-owned enterprise (non-SOE) innovation. We employ regression analysis to examine the association between mixed ownership reform and firm innovation.

The study finds that non-state-owned firms can improve innovation by acquiring equity in state-owned enterprises (SOEs) under the reform. Eased financing constraints, lowered financing costs, better access to tax incentives or government subsidies, lowered agency costs, better accounting information quality and more credit loans are underlying the impact. Additionally, cross-ownership connections amongst non-SOE executives and government intervention strengthen the impact, whilst regional marketisation weakens it.

This study adds to the literature on the association between mixed ownership reform and firm innovation by focussing on the conditions under which this impact is stronger. It also sheds light on the policy implications for SOE reforms in emerging economies.

This study’s fundamental objective is to assess climate change impact on reference evapotranspiration (ET_o) patterns in Egypt under the latest shared socioeconomic pathways (SSPs) of climate change scenarios. Additionally, the study considered the change in the future solar radiation and actual vapor pressure and predicted them from historical data, as these factors significantly impact changes in the ET_o.

The study utilizes data from the Coupled Model Intercomparison Project Phase 6 (CMIP6) models to analyze reference ET_o. Six models are used, and an ArcGIS tool is created to calculate the monthly average ET_o for historical and future periods. The tool considers changes in actual vapor pressure and solar radiation, which are the primary factors influencing ET_o.

The research reveals that monthly reference ET_o in Egypt follows a distinct pattern, with the highest values concentrated in the southern region during summer and the lowest values in the northern part during winter. This disparity is primarily driven by mean air temperature, which is significantly higher in the southern areas. Looking ahead to the near future (2020–2040), the data shows that Aswan, in the south, continues to have the highest annual ET_o, while Kafr ash Shaykh, in the north, maintains the lowest. This pattern remains consistent in the subsequent period (2040–2060). Additionally, the study identifies variations in ET_o , with the most significant variability occurring in Shamal Sina under the SSP585 scenario and the least variability in Aswan under the SSP370 scenario for the 2020–2040 time frame.

This study’s originality lies in its focused analysis of climate change effects on ET_o, incorporating crucial factors like actual vapor pressure and solar radiation. Its significance becomes evident as it projects ET_o patterns into the near and distant future, providing indispensable insights for long-term planning and tailored adaptation strategies. As a result, this research serves as a valuable resource for policymakers and researchers in need of in-depth, region-specific climate change impact assessments.

This study aimed to characterize the concentrations of indoor pollutants (such as carbon dioxide (CO₂), ozone (O₃), nitrogen dioxide (NO₂) and sulfur dioxide (SO₂), as well as particulate matter (PM) (PM₁, PM_2.5 and PM₁₀) in Akure, Nigeria, as well as the relationship between the parameters’ concentrations.

The evaluation, which lasted four months, used a low-cost air sensor that was positioned two meters above the ground. All sensor procedures were correctly carried out.

CO₂ (430.34 ppm), NO₂ (93.31 ppb), O₃ (19.94 ppb), SO₂ (40.87 ppb), PM₁ (29.31 µg/m3), PM_2.5 (43.56 µg/m³), PM₁₀ (50.70 µg/m³), temperature (32.4°C) and relative humidity (50.53%) were the average values obtained. The Pearson correlation depicted the relationships between the pollutants and weather factors. With the exception of April, which had significant SO₂ (18%) and low PM₁₀ (49%) contributions, NO₂ and PM₁₀ were the most common pollutants in all of the months. The mean air quality index (AQI) for NO₂ indicated that the AQI was “moderate” (51–100). In contrast to SO₂, whose AQI ranged from “moderate” to “very unhealthy,” O₃'s AQI ranged from “good” (50) to “unhealthy” (151–200). Since PM₁, PM_2.5 and PM₁₀ made up the majority of PC1’s contribution, both PM_2.5 and PM₁₀ were deemed “hazardous.”

The practical implication of indoor air pollution is long-term health effects, including heart disease, lung cancer and respiratory diseases such as emphysema. Indoor air pollution can also cause long-term damage to people’s nerves, brain, kidneys, liver and other organs.

Lack of literature in terms of indoor air quality (IAQ) in Akure, Ondo State. With this work, the information obtained will assist all stakeholders in policy formulation and implementation. Again, the low-cost sensor used is new to this part of the world.

This paper aims to propose a solution for detecting and grading diabetic retinopathy (DR) in retinal images using a convolutional neural network (CNN)-based approach. It could classify input retinal images into a normal class or an abnormal class, which would be further split into four stages of abnormalities automatically.

The proposed solution is developed based on a newly proposed CNN architecture, namely, DeepRoot. It consists of one main branch, which is connected by two side branches. The main branch is responsible for the primary feature extractor of both high-level and low-level features of retinal images. Then, the side branches further extract more complex and detailed features from the features outputted from the main branch. They are designed to capture details of small traces of DR in retinal images, using modified zoom-in/zoom-out and attention layers.

The proposed method is trained, validated and tested on the Kaggle dataset. The regularization of the trained model is evaluated using unseen data samples, which were self-collected from a real scenario from a hospital. It achieves a promising performance with a sensitivity of 98.18% under the two classes scenario.

The new CNN-based architecture (i.e. DeepRoot) is introduced with the concept of a multi-branch network. It could assist in solving a problem of an unbalanced dataset, especially when there are common characteristics across different classes (i.e. four stages of DR). Different classes could be outputted at different depths of the network.

Robotics and automation are successful in construction, health and safety, but costs and expertise hinder their use in developing nations. This study examined mobile apps as a more accessible and affordable alternative.

This descriptive study explored the use of mobile apps in construction, health and safety management. It used a literature review to identify their availability, accessibility, and capabilities. The study consisted of four five stages: searching for relevant apps, selecting them based on versatility, examining their specific functions, removing untested apps and discussing their functions based on empirical studies.

A comprehensive literature review identified 35 mobile apps that are relevant to health and safety management during construction. After rigorous analysis, eight apps were selected for further study based on their relevance, user friendliness and compliance with safety standards. These apps collectively serve 28 distinct functions, including first-aid training and administration, safety compliance and danger awareness, safety education and training, hazard detection and warnings.

This study suggests that mobile apps can provide a cost-effective and readily accessible alternative to robotics and automation in health and safety management in construction. Further research is needed to accurately assess the efficacy of these apps in real-world conditions.

This study explored the use of apps in health and safety management, highlighting their diverse capabilities and providing a framework for project managers, contractors and safety officers to select suitable apps.

With the advancement of technology, microlearning has emerged as a promising method to improve the efficacy of teaching and learning. This study aims to investigate the document types, volume, growth trajectory, geographic contribution, coauthor relationships, prominent authors, research groups, influential documents and publication outlets in the microlearning literature.

We adapt the PRISMA guidelines to assess the eligibility of 297 Scopus-indexed documents from 2002 to 2021. Each was manually labeled by educational level. Descriptive statistics and science mapping were conducted to highlight relevant objects and their patterns in the knowledge base.

This study confirms the increasing trend of microlearning publications over the last two decades, with conference papers dominating the microlearning literature (178 documents, 59.86%). Despite global contributions, a concentrated effort from scholars in 15 countries (22.39%) yielded 68.8% of all documents, while the remaining papers were dispersed across 52 other nations (77.61%). Another significant finding is that most documents pertain to three educational level categories: lifelong learning, higher education and all educational levels. In addition, this research highlights six key themes in the microlearning domain, encompassing (1) Design and evaluation of mobile learning, (2) Microlearning adaptation in MOOCs, (3) Language teaching and learning, (4) Workflow of a microlearning system, (5) Microlearning content design, (6) Health competence and health behaviors. Other aspects analyzed in this study include the most prominent authors, research groups, documents and references.

The finding represents all topics at various educational levels to offer a comprehensive view of the knowledge base.

Coastal zone ecological restoration project is of great significance to alleviate marine ecological degradation. Evaluating the effect of coastal ecological restoration projects and identifying the obstacle factors affecting their restoration level can provide an empirical basis for future Marine ecological restoration projects.

However, due to the initial stage of coastal zone ecological restoration projects, the actual monitoring data of coastal zone ecological restoration is relatively lacking. Based on the CRITIC-TOPSIS (combination of CRITIC method and TOPSIS method) method, combined with the subjective perception of the public and the actual data of the restoration project, this paper proposes an evaluation method of the coastal zone ecological restoration effect to obtain the specific implementation effect of the coastal zone ecological restoration project. The main obstacle factors affecting the evaluation of coastal ecological restoration effect are identified by using the obstacle degree model.

This paper conducted an empirical study on the restoration of sandy shoreline and coastal wetland in Qinhuangdao city. Based on the data of restoration projects and the subjective perception of ecological restoration by the public in Qinhuangdao city, the research results showed that the coastal zone ecological restoration effect of Qinhuangdao city was general. The quality of the restoration project and the public perception have an important influence on the evaluation of the restoration effect. Improving the quality of the restoration project, strengthening the public's participation in ecological restoration and allowing the public to better participate in the ecological restoration of the coastal zone can improve the effect of ecological restoration of the coastal zone in an all-round way.

The research results of this paper have a guiding role in the ecological restoration of coastal cities in the future, and also have a demonstration and reference role for the assessment of the effect of ecological restoration of coastal zones.

This paper examines how board structure influences real earnings management and the interaction effect of CEO narcissism on board structure-real earnings management relationship.

The authors used panel data derived from secondary sources from publicly listed firms in Kenya during 2002–2017. Hierarchical regression analysis was used to test the hypotheses.

The results indicate that board independence, board tenure and size have significant negative effect on real earnings management, while CEO duality positively affects real earnings management. Further, the interaction results show that CEO narcissism moderates the relationship between CEO duality and real earnings management.

The results suggest that real earnings management reduces when boards are independent, large and comprising of long-tenured members. However, when the CEO plays dual role of a chairman, real earnings management increases. The authors also find that when CEOs are narcissists, the monitoring role of the board is compromised.

The study adds value to the understanding of how board structure and CEO narcissism influence the monitoring role of the board among firms listed at Nairobi Securities Exchange.

Recommendation systems are a fundamental tool for hotels to adopt a differentiating competitive strategy. The main purpose of this work is to use machine learning techniques to treat imbalanced data sets, not applied until now in the tourism field. These techniques have allowed the authors to analyse the influence of imbalance data on hotel recommendation models and how this phenomenon affects client dissatisfaction.

An opinion survey was conducted among hotel customers of different categories in 120 different countries. A total of 135.102 surveys were collected over eleven quarters. A longitudinal design was conducted during this period. A binary logistic model was applied using the function generalized lineal model (GLM).

Through the analysis of a representative amount of data, the authors empirically demonstrate that the imbalance phenomenon is systematically present in hotel recommendation surveys. In addition, the authors show that the imbalance exists independently of the period in which the survey is done, which means that it is intrinsic to recommendation surveys on this topic. The authors demonstrate the improvement of recommendation systems highlighting the presence of imbalance data and consequences for marketing strategies.

The main contribution of the current work is to apply to the tourism sector the framework for imbalanced data, typically used in the machine learning, improving predictive models.

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.