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Introduction: One of the main goals of the 2030 Agenda for Sustainable Development is to represent gender equality due to its essential role in sustainable progress. At the same time, the balance between women and men in management is explicitly mentioned as a desideratum, given that more women in leadership roles positively impact business performance and sustainability.

Purpose: The study investigates the dynamic relationship between gender inequalities in management positions and sustainable competitiveness. Our contribution is twofold: we examine this interrelationship and its causality.

Methodology: We used panel data of 350 observations for 2012–2021, and we employ a Vector Auto-Regression model and Granger causality method to examine the relationship between the gender gap in management and sustainable competitiveness. The panel VAR for analysing the impulse response function was enriched using Monte Carlo simulations with 5% and 95%.

Findings: The results highlighted that a bidirectional causality between the gender gap in management and sustainable competitiveness is manifested in the European countries. Our results are similar to other studies found in the literature, with gender equality and sustainability positively associated. As an element of originality, our study demonstrates that gender equality in management contributes to sustainable performance, and, on the other hand, a more competitive and sustainable environment contributes to eliminating the gap between men and women in management.

The purpose of this paper is to investigate the association between gender diversity on the audit committees and the incidence of financial restatements.

Using a sample of 683 firm-year observations from Iranian listed companies for the period 2013 to 2017, this paper uses a logistic regression model to examine a research hypothesis related to the association between the presence of female members on the audit committee and the incidence of financial restatements.

After controlling for other restatement-related factors, the authors find that the presence of at least one female member on audit committees reduces the likelihood of the incidence of financial restatements. Robustness tests also confirmed this result. Moreover, the additional analyses show that independent and financial expert female members on audit committees are more strongly associated with a reduction in financial restatements. Further, the results suggest that the presence of female members on the audit committee can increase the likelihood of hiring higher quality auditors. Generally, the findings are consistent with the literature on gender diversity which suggests that women perform better in a monitoring role, are more conservative and make more ethical decisions.

The findings of this study could help with the understanding of broader participation of female directors on company boards and subgroups such as the audit committee, and of the improvement in corporate governance. Moreover, the findings can be of particular interest to monitoring authorities and policy makers in developing countries and send positive signals to them regarding the recommendation or requirement of gender diversity as a part of corporate governance mechanisms.

The present study contributes to the extant literature by providing empirical evidence on the effect of audit committee gender diversity on financial restatements. Furthermore, this study provides evidence on the more effective oversight and greater ability of independent and financial expert female directors, which has been significantly disregarded in the previous studies.

The purpose of this paper is to compare the sensing characteristics of uniform fiber Bragg grating (FBG) and tilted fiber Bragg grating (TFBG) by presenting a detailed research review. Temperature, axial strain, bending, vibration and refractive index measurands of FBG and TFBG sensor are presented and some significant differences are found.

Theoretical analysis and practical application in engineering are investigated and compared from other authors' research papers and self analysis. Spectra behavior of both FBG and TFBG are discussed.

There are found to be significant differences in temperature, axial strain, bending, vibration and refractive index sensing characteristics of FBG and TFBG.

The paper's analysis is comprehensive and clear and provides readers with the sensing characteristics of FBG and TFBG in detail.

In contemporary American society, conflicts between the community and the individual seem to have been intensified. This is believed to be a direct result of the lack of community values, which go beyond individual values. One of the ancient Chinese classics, the I‐Ching or Book of Changes, explains clearly the need for the consideration of community in the determination of the appropriateness of individual actions. This paper addresses those hexagrams in the Book that relate to the issue of community values.

This study aims to investigate the two-dimensional magnetohydrodynamic flow and heat transfer of a fractional Maxwell nanofluid between inclined cylinders with variable thickness. Considering the cylindrical coordinate system, the constitutive relation of the fractional viscoelastic fluid and the fractional dual-phase-lag (DPL) heat conduction model, the boundary layer governing equations are first formulated and derived.

The newly developed finite difference scheme combined with the L1 algorithm is used to numerically solve nonlinear fractional differential equations. Furthermore, the effectiveness of the algorithm is verified by a numerical example.

Based on numerical analysis, the effects of parameters on velocity and temperature are revealed. Specifically, the velocity decreases with the increase of the fractional derivative parameter α owing to memory characteristics. The temperature increase with the increase of fractional derivative parameter ß due to a decrease in thermal resistance. From a physical perspective, the phase lag of the heat flux vector and temperature gradients τ_q and τ_T exhibit opposite trends to the temperature. The ratio τ_T/τ_q plays an important role in controlling different heat conduction behaviors. Increasing the inclination angle θ, the types and volume fractions of nanoparticles Φ can increase velocity and temperature, respectively.

Fractional Maxwell nanofluid flows from a fixed-thickness pipe to an inclined variable-thickness pipe, and the fractional DPL heat conduction model based on materials is considered, which provides a basis for the safe and efficient transportation of high-viscosity and condensable fluids in industrial production.

While former literature has shown that people have a strong tendency to seek religious support during difficult times, knowledge gaps exist in how the mechanism of religiosity works to support employees’ mental status and performance. Therefore, based on self-categorization theory, this study aims to examine the effects of employees’ intrinsic and extrinsic religiosity on building their mental toughness and mindfulness and the further formation of employees’ political skills.

Data was collected from 404 full-time hotel employees working in 34 hotels in Turkey during the coronavirus (COVID-19) pandemic in spring 2020. Structural equation modeling was used to examine the proposed hypotheses.

Results of this study show that intrinsic religiosity improves employees’ mental toughness, while extrinsic religiosity enhances employee mindfulness. Additionally, both mental toughness and mindfulness help employees to develop political skill.

This study enriches knowledge to workplace religiosity literature and expands the research scope of religion-related research in hospitality and tourism literature. Future studies are recommended to consider religious heterogeneity and longitudinal design.

To foster employee mental well-being, hotel firms should create a religious-friendly workplace and develop religion-friendly policies. Opportunities should be created within hospitality organizations for employees to develop and use their political skills in needed work aspects.

The findings of this study contribute to valuable theoretical and practical implications. To the best of the knowledge, this study is one of the first attempts to study hotel employees’ religiosity during the COVID-19 pandemic.

The collapse of the Soviet Union and the success of the US economy at the end of the second millennium do not necessarily mean the end of socialism. In fact both capitalism and socialism are beneficial for a unitary human development, which consists of both material and spiritual development. Capitalism, with its emphasis on self‐interest and individual freedom, has been crucial to material development. But socialism, with its preference for other‐interest and collective necessity, is conducive to spiritual development. Thus, what is needed for further development of the human race is a unitary economics that synergizes capitalism and scoialism.

The headlines of online news are created carefully to influence audience news selection today. The purpose of this paper is to investigate the relationships between news headline presentation and users’ clicking behavior.

Two types of unobtrusive data were collected and analyzed jointly for this purpose. A two-month server log file containing 39,990,200 clickstream records was obtained from an institutional news site. A clickstream data analysis was conducted at the footprint and movement levels, which extracted 98,016 clicks received by 7,120 headlines ever displayed on the homepage. Meanwhile, the presentation of these headlines was characterized from seven dimensions, i.e. position, format, text length, use of numbers, use of punctuation marks, recency and popularity, based on the layout and content crawled from the homepage.

This study identified a series of presentation characteristics that prompted users to click on the headlines, including placing them in the central T-shaped zones, using images, increasing text length properly for greater clarity, using visually distinctive punctuation marks, and providing recency and popularity indicators.

The findings have valuable implications for news providers in attracting clicks to their headlines. Also, the successful application of nonreactive methods has significant implications for future user studies in both information science and journalism.