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The paper aims to understand why and how paratextual elements are included in annual reports, hence how meaning is made through the workings of language and imagery.

A comprehensive framework of analysis, combining Genette’s paratextual elements with Barthes’ rhetoric and denotation and connotation concepts, is applied to the case study of the dstgroup, a Portuguese engineering and construction group.

The study demonstrates the potential of the annual report as a communication tool between an organisation and its stakeholders. The framework of analysis evidences that the paratextual elements highlight and supplement accounting information and that the denotative and connotative meanings associated with them make visible and enhance intangible features of the organisation.

The paper extends theories from other interdisciplinary fields to accounting communication and proposes a comprehensive framework that combines the writings of Genette and Barthes. By exploring the Portuguese under-researched context, it also adds to the literature by analysing the rationales and choices of the preparers on the inclusion of paratextual elements in annual reports.

Este artículo pretende entender por qué y cómo se incluyen elementos paratextuales en los informes anuales y, cómo se construye el significado a través del funcionamiento del lenguaje y las imágenes.

Se desenvolvió un marco de análisis global, que combina los elementos paratextuales de Genette y los conceptos de retórica y denotación y connotación de Barthes. Este marco se aplicó al estudio de caso del grupo dst, un grupo portugués de ingeniería y construcción.

El estudio muestra el potential del informe anual como herramienta de comunicación entre una organización y sus grupos de interés. El marco de análisis evidencia que los elementos paratextuales resaltan y complementan la información contable y que los significados denotativos y connotativos asociados a ellos hacen visibles y realzan rasgos intangibles de la organización.

Este artículo extiende teorías de otros campos interdisciplinarios a la comunicación contable y propone un marco global que combina los escritos de Genette y Barthes. Explorando el contexto portugués, insuficientemente investigado, también se añade a la literatura mediante el análisis de las motivaciones y opciones de los preparadores de los informes anuales sobre la inclusión de elementos paratextuales.

The aim is to assess how a policy of tertiary education for all affects the shape of the unconditional earnings distribution.

The paper discusses the quantile-regression literature looking at the link between education and wage inequality, also proving new evidence based on unconditional quantile regressions.

The findings support the idea that a policy of tertiary education for all increases the overall level of wage inequality.

The research has implications for public policy and administration. Among the limitations, the paper does not deal with distributional aspects related to other outcomes (e.g. health outcomes) of the policy of interest.

The analysis highlights a series of potential government interventions aimed at reducing the wage-inequality externalities of the policy of interest.

A policy of tertiary education for all, by itself, is not useful to fight wage inequality.

This paper belongs to the small group of studies using unconditional quantile regressions to study the link between education and wage inequality. It is the first study specifically looking at the distributional effects of a policy of tertiary education for all.

This research aims to explore the origin of tourism public relations (PR) in Thailand as practiced by the State Railway of Siam (SRS) prior to the Second World War when rail travel was still a new form of transportation in the country.

The study approach is documentary research involving an in-depth examination of both published and unpublished documents of a special collection of the SRS archives conducted in a fact-based and descriptive manner.

In the first half of the 20th century, a period of global economic uncertainty, the SRS performed the role of the government's PR division, with one of its important tasks being to promote travel and tourism in the country among both Thais and foreigners. The SRS incorporated the use of PR materials including advertisements, films, guidebooks, speeches, events, pre-arranged press activities and sales promotions in its activities. The current study explores the SRS's strategies employed in the creation of integrated and place communication campaigns to promote its train service and tourism throughout Thailand via its railway network.

The findings of the study reveal the PR efforts carried out by the SRS, which utilized a variety of communication tools in tourism promotion. This can lead to a better understanding of global tourism PR history and more specifically the development of tourism PR in Thailand and throughout South-East Asia.

The results add to the body of knowledge of how integrated marketing communication, place branding and professional PR activities evolved in Thailand.

The research fills a gap in the history of tourism PR and its relation to broader social and economic structures in Siam prior to the 21st century. It also reveals the little explored topic of how the railway engaged in historical path of PR practices and how they relate to a country's specific PR development outside of the highly researched U.S. context.

The purpose of this paper is to articulate the results of a comprehensive literature review and grassroots outreach with first responder organizations to present an operationalized framework for organizations to utilize as a blueprint in developing customized behavioral health access program (BHAP) programs.

Historically, authorities having jurisdiction (AHJ)over fire service organizations have primarily offered behavioral health interventions through Employee Assistance Programs (EAPs) or commercial insurance carriers. These programs are necessary but may prove insufficient to meet the scope and needs of trauma-exposed firefighters and the firefighters' families.

A BHAP is a comprehensive and operationalized plan which clearly specifies the mental health services fire department members and families need, where those services are available within their communities and levels and standards of care that are expected in the provision of these services.

The BHAP is becoming a world standard of behavioral health care for first responders. While some fire service agencies are beginning to create BHAP guides, developing and implementing a BHAP can be time consuming and overwhelming, particularly for departments with limited internal and external resources. While the results of this review focus on BHAP within the fire service, this framework is applicable across all first responder professions.

The purpose of this study is to conduct a systematic review of the literature addressing international aid to education, primarily focusing on China's aid principles and its practice of scholarship programs and short-term training held in higher education institutions (HEIs).

Using the systematic review approach, the authors identified 25 English-language articles in the academic databases. The review is driven by the analytical lenses of (a) the policy formulation and implementation of China's educational aid across macro-, meso- and micro-levels and (b) theories and methodologies that are commonly adopted in the existing studies.

The review identified three themes: (a) China's aid discourse in the international aid landscape, (b) critical reflections on educational aid program management and (c) international students' study experiences and perceptions of China. The authors also outline prevalent theories and methodological approaches used in the existing literature.

This literature review provides a review of research on China's international aid to education in the past 20 years, as a frequently cited example of emerging donors that have taken alternative aid approaches, thus bringing about a broader and nuanced perspective of aid to education. It also generates implications for researchers who are interested in studying education and development in the global context.

This study provides is first systematic literature review of studies on international aid to education provided by emerging donors, taking China as an example, to summarize its aid principles and aid practice in China's HEIs.

The purpose of this study is to know the effect of religious values that the Jordan Political discipline adopted and were mentioned in the Jordan political discourses (Amman Message 2005, discourse of King Abdullah II in the European Parliament 2008 and his discourse in United Nations 2015) on the public opinion of the university students, especially their attitudes toward terrorism and extremism. Defending Islam is the responsibility of the Jordan political leadership according to Hashemite legacy and promoting Islamic values that rejected terrorism and extremism to Jordanian youth, especially tolerance and moderation values, to counter defamations and claims against Islam and correct its image in the West.

A political discourse analysis approach was used by analyzing the Amman Message and identifying the most important religious values contained therein. Also, a quantitative research method was used in this study. The study population consisted of university students, particularly Jordanian University students because being one of the high-bred Jordanian universities, it is characterized with gender, age, regional affiliation and family income diversities. This study depends on a purposive sample containing 350 students (175 males and 175 females). The survey was conducted in the academic year (2018-2019). A questionnaire that was reviewed by three jurors was used in data collection.

The results of the analysis of the political discourse showed that the values of tolerance and moderation are among the most valued in the Amman Message, where they were frequently repeated. Also, findings have shown that the religious values adopted by the Jordanian political system mentioned in the political discourses had an impact on public opinion of university students on terrorism and extremism causes in a large percent. When gender differed (males and females), the impact ratio of the public opinion for males was higher than that for females. When the age group differed (18-22 and 23-30 years), the effect ratio with the old age group was higher than the effect ratio for the students with the youngest age group. When regional affiliation differed (Jordanian and Jordanian of Palestinian origin), the impact ratio of the public opinion for Jordanian students was higher than that for Jordanian students of Palestinian origin. When regional family income differed (500 dinars and less, more than 500 dinars), the impact ratio of the public opinion for students with family income more than 500 dinars was higher than that for students with family income 500 dinars and less.

This study represents an approach to recognize the effect of religious values that were adopted by the Jordanian political system mentioned in the political discourses on public opinion of university students on terrorism and extremism causes, considering that university students represent the influential youth group in the Jordanian society.

The purpose of the paper is to showcase the significant achievements of Egypt's scientists in the 20th century across various fields of study such as medicine, physics, chemistry, biology, math, geology, astronomy and engineering. The paper highlights the struggles and successes of these scientists, as well as the cultural, social and political factors that influenced their lives and work. The aim is to inspire young people to pursue careers in science and make their own contributions to society by presenting these scientists as role models for hard work and dedication. Ultimately, the paper seeks to promote the importance of science and its impact on society.

The purpose of this review is to present the scientific biographies of Egypt's most distinguished scientists, primarily in the field of Natural Sciences, in a balanced and comprehensive manner. The work is objective, honest and abstract, avoiding any bias or exaggeration. The author provides a clear and concise methodology, including a brief introduction to the scientist and their field of study, an explanation of their major contributions, the impact of their work on society, any challenges or obstacles faced during their career and their lasting legacy. The aim is to showcase the important achievements of these scientists, their impact on their respective fields and to inspire future generations to pursue scientific careers.

The group of outstanding scientists in 20th century Egypt were shaped by various factors, including familial upbringing, education, society, political and cultural atmosphere and state support for scientific research. These scientists made significant contributions to various academic disciplines, including medicine, physics, chemistry, biology, mathematics and engineering. Their impact on their communities and cultures has received international acclaim, making them role models for future generations of scientists and researchers. The history of these scientists highlights the importance of educational investments and supporting scientific research to foster innovation and social progress. The encyclopedia serves as a useful tool for students, instructors and education professionals, preserving Egypt's scientific heritage and honouring the scientists' outstanding accomplishments.

The encyclopedia preserves Egypt's scientific heritage, which has been overlooked for political or other reasons. It is a useful tool for a variety of readers, including students, instructors and education professionals, and it offers insights into universally relevant scientific success factors as well as scientific research methodologies. The encyclopedia honours the outstanding scientific accomplishments of Egyptian researchers and their contributions to the world's scientific community.

The practical implications of this paper are several. First, it highlights the importance of education, family upbringing and societal support for scientific research in fostering innovation and social progress. Second, it underscores the need for continued funding and support for scientific research to maintain and build upon the accomplishments of past generations of scientists. Third, it encourages young people to pursue scientific careers and make their own contributions to society. Fourth, it preserves the scientific heritage of Egypt and honors the contributions of its outstanding scientists. Finally, it serves as a useful tool for students, instructors and education professionals seeking to understand the factors underlying scientific success and research methodologies.

The social implications of the paper include promoting national pride and cultural identity, raising awareness of the importance of education and scientific research in driving social progress, inspiring future generations of scientists and researchers, reducing socioeconomic disparities and emphasizing the role of society, politics and culture in shaping scientific researchers' personalities and interests.

The paper's originality/value lies in its comprehensive documentation of the scientific biographies of Egypt's most prominent scientists in the 20th century, providing unique insights into the factors that contributed to their development and their impact across various academic disciplines. It preserves Egypt's scientific heritage and inspires future generations of scientists and researchers through the promotion of educational investments and scientific research. The encyclopedia serves as a useful tool for education professionals seeking to understand scientific success factors and research methodologies, emphasizing the importance of supportive and inclusive environments for scientific development.

The purpose of this study is to investigate the relationship between socioeconomic factors and entrepreneurial orientation (EO) across genders. The study also highlights the impact of cognitive and motivational factors on the EO in Saudi Arabia.

This is a quantitative analysis based on the Adult Population Survey of 2016 conducted by the Global Entrepreneurship Monitor among a sample of 4,053 in the Kingdom of Saudi Arabia.

The results showed significant differences in most EO dimensions between genders. It was found that EO is positively related to gender, with more women intending to start a venture than men in the Kingdom of Saudi Arabia. Self-efficacy, motivation and social welfare motivational factors for EO are positively associated with the gender of the respondents.

This paper illustrates the urgency to establish programs that support self-efficacy, motivation and social welfare to promote entrepreneurship among women in the Kingdom.

The study highlights the impact of cognitive and motivational factors on EO among females in Saudi Arabia.

This study aims to propose optimised function-based evolutionary algorithms in this research to effectively replace the traditional electronic circuitry used in linearising constant temperature anemometer (CTA) and Microbridge mass flow sensor AWM 5000.

The proposed linearisation technique effectively uses the ratiometric function for the linearisation of CTA and Microbridge mass flow sensor AWM 5000. In addition, the well-known transfer relation, namely, the King’s Law is used for the linearisation of CTA and successfully implemented using LabVIEW 7.1.

Investigational results unveil that the proposed evolutionary optimised linearisation technique performs better in linearisation of both CTA and Mass flow sensors, and hence finds applications for computer-based flow measurement/control systems.

The evolutionary optimisation algorithms such as the real-coded genetic algorithm, particle swarm optimisation algorithm, differential evolution algorithm and covariance matrix adopted evolutionary strategy algorithm are used to determine the optimal values of the parameters present in the proposed ratiometric function. The performance measures, namely, the full-scale error and mean square error are used to analyse the overall performance of the proposed approach is compared to a state of art techniques available in the literature.

This study is an analysis that aims to understand the rationale behind the concept of value creation contained in the integrated reporting (IR) framework. As such, the authors examined the quality of the disclosures made in integrated reports by measuring the level to which the six capitals (6Cs) have been integrated into disclosures on value creation.

The IR framework’s value creation model focuses on six content elements and three guiding principles. Hence, the present analysis combines content analysis with quantitative measures in the form of a bespoke Integrated Disclosure Index. The index measures the level of integration found in the disclosures instead of the mere presence or absence of mentioned capitals, content elements and guiding principles in isolation. The present sample comprised the 2016 integrated/sustainability reports for 184 listed companies sourced from the Integrated Reporting Examples Database.

The 6Cs are well disclosed in form but only partially disclosed in substance. Further, overall levels of integration between the capitals, the content elements and the guiding principles are higher than average. Disclosures on materiality, business models and stakeholder relationships are somewhat lacking, as are the related medium- and long-term disclosures on outlook.

The paper contributes to the academic debate on IR by building a case for holistically assessing the substance of integrated reports. Considering that the IR value creation model can underpin and align with the 17 UN sustainable development goals, the authors show how the fundamental concept of the 6Cs sustaining value creation is understood and implemented differently across the various elements and principles of the IR framework.

This research also provides guidance for overcoming some of the practical hurdles associated with assessing the quality of reports because the authors provide tools for spotlighting the substance of disclosures over their form.

This paper delves into the substance of integrated reports by assessing how well the 6Cs have been integrated into disclosures on the content elements and guiding principles of the IR framework. In contrast to previous IR research that has mainly analysed capital, elements and principles in isolation, the authors develop an index assessing the integration of these three fundamental concepts of IR.