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The objective of this comparative quantitative study is to examine hypotheses regarding the impact of asset management and intellectual capital (IC) on the financial performance of the construction sector in the ASEAN-5 throughout 2019–2022 with enterprise resource planning (ERP) as a mediator variable.

A final sample of 65 construction industries listed on stock exchanges during 2019 and 2022 in ASEAN-5 (Indonesia, Philippines, Malaysia, Thailand and Singapore) was selected using the purposive sampling method. This research employs market-to-book value (MBV) as a measure of IC. The study also used path analysis, the Sobel test and analysis of variance test (ANOVA).

The findings demonstrate that asset management, intellectual capital and ERP have a significant and favorable impact on return on asset (ROA). Additionally, the asset management and IC of the ERP display weak and substantial outcomes. The implementation of ERP was also shown not to operate as a mediating factor. The ANOVA results on financial performance indicate significant differences for the year 2019. Furthermore, the use of various ERP software types demonstrates a comparable impact on enhancing financial performance.

This is the first study that utilizes ERP to mediate management asset and IC on financial performance. The ASEAN-5 construction sector is representative of developing nations' economic condition, offering the possibility to avoid the global economic collapse in 2023 and recover despite economic volatility.

The safety of high-speed rail operation environments is an important guarantee for the safe operation of high-speed rail. The operating environment of the high-speed rail is complex, and the main factors affecting the safety of high-speed rail operating environment include meteorological disasters, perimeter intrusion and external environmental hazards. The purpose of the paper is to elaborate on the current research status and team research progress on the perception of safety situation in high-speed rail operation environment and to propose directions for further research in the future.

In terms of the mechanism and spatio-temporal evolution law of the main influencing factors on the safety of high-speed rail operation environments, the research status is elaborated, and the latest research progress and achievements of the team are introduced. This paper elaborates on the research status and introduces the latest research progress and achievements of the team in terms of meteorological, perimeter and external environmental situation perception methods for high-speed rail operation.

Based on the technical route of “situational awareness evaluation warning active control,” a technical system for monitoring the safety of high-speed train operation environments has been formed. Relevant theoretical and technical research and application have been carried out around the impact of meteorological disasters, perimeter intrusion and the external environment on high-speed rail safety. These works strongly support the improvement of China’s railway environmental safety guarantee technology.

With the operation of CR450 high-speed trains with a speed of 400 km per hour and the application of high-speed train autonomous driving technology in the future, new and higher requirements have been put forward for the safety of high-speed rail operation environments. The following five aspects of work are urgently needed: (1) Research the single factor disaster mechanism of wind, rain, snow, lightning, etc. for high-speed railways with a speed of 400 kms per hour, and based on this, study the evolution characteristics of multiple safety factors and the correlation between the high-speed driving safety environment, revealing the coupling disaster mechanism of multiple influencing factors; (2) Research covers multi-source data fusion methods and associated features such as disaster monitoring data, meteorological information, route characteristics and terrain and landforms, studying the spatio-temporal evolution laws of meteorological disasters, perimeter intrusions and external environmental hazards; (3) In terms of meteorological disaster situation awareness, research high-precision prediction methods for meteorological information time series along high-speed rail lines and study the realization of small-scale real-time dynamic and accurate prediction of meteorological disasters along high-speed rail lines; (4) In terms of perimeter intrusion, research a multi-modal fusion perception method for typical scenarios of high-speed rail operation in all time, all weather and all coverage and combine artificial intelligence technology to achieve comprehensive and accurate perception of perimeter security risks along the high-speed rail line and (5) In terms of external environment, based on the existing general network framework for change detection, we will carry out research on change detection and algorithms in the surrounding environment of high-speed rail.

The purpose of this study is to comprehensively examine the ethical implications surrounding generative artificial intelligence (AI).

Leveraging a novel methodological approach, the study curates a corpus of 364 documents from Scopus spanning 2022 to 2024. Using the term frequency-inverse document frequency (TF-IDF) and structural topic modeling (STM), it quantitatively dissects the thematic essence of the ethical discourse in generative AI across diverse domains, including education, healthcare, businesses and scientific research.

The results reveal a diverse range of ethical concerns across various sectors impacted by generative AI. In academia, the primary focus is on issues of authenticity and intellectual property, highlighting the challenges of AI-generated content in maintaining academic integrity. In the healthcare sector, the emphasis shifts to the ethical implications of AI in medical decision-making and patient privacy, reflecting concerns about the reliability and security of AI-generated medical advice. The study also uncovers significant ethical discussions in educational and financial settings, demonstrating the broad impact of generative AI on societal and professional practices.

This study provides a foundation for crafting targeted ethical guidelines and regulations for generative AI, informed by a systematic analysis using STM. It highlights the need for dynamic governance and continual monitoring of AI’s evolving ethical landscape, offering a model for future research and policymaking in diverse fields.

The study introduces a unique methodological combination of TF-IDF and STM to analyze a large academic corpus, offering new insights into the ethical implications of generative AI across multiple domains.

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.

This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.

Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.

This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.