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The purpose of this paper is to optimize and improve a bipolar charge transport (BCT) model used to simulate charge dynamics in insulating polymer materials, specifically low-density polyethylene (LDPE).

An optimization algorithm is applied to optimize the BCT model by comparing the model outputs with experimental data obtained using two kinds of measurements: space charge distribution using the pulsed electroacoustic (PEA) method and current measurements in nonstationary conditions.

The study provides an optimal set of parameters that offers a good correlation between model outputs and several experiments conducted under varying applied fields. The study evaluates the quantity of charges remaining inside the dielectric even after 24 h of short circuit. Moreover, the effects of increasing the electric field on charge trapping and detrapping rates are addressed.

This study only examined experiments with different applied electric fields, and thus the obtained parameters may not suit the experimental outputs if the experimental temperature varies. Further improvement may be achieved by introducing additional experiments or another source of measurements.

This work provides a unique set of optimal parameters that best match both current and charge density measurements for a BCT model in LDPE and demonstrates the use of trust region reflective algorithm for parameter optimization. The study also attempts to evaluate the equations used to describe charge trapping and detrapping phenomena, providing a deeper understanding of the physics behind the model.

The purpose of the paper is to examine the phrase “just and equitable”, and associated terminology, within New Zealand’s strata law, to inform other jurisdictions. In particular, this paper temporarily suspends the notion of a statutory hendiadys to consider what kind of justice is reflected in judicial consideration of the phrase.

This paper takes a mixed-methods approach, drawing on a combination of black-letter law, property law theory and insights from literary and philosophical analysis.

While justice is often considered as “treating like cases alike”, this is not apparent from this study. The analysis shows that different kinds of justice outcomes emerge, with some emphasis on justice as economic efficiency. In addition, the paper highlights the inherent uncertainty in what is “just and equitable” and how associated disjunctive phrases, such as “unjust or inequitable” are still treated as hendiadys, but are no more clear.

The research is limited to consideration of a single jurisdiction (New Zealand), though the useful degree of case law from this jurisdiction provides broad insight.

Among other things, the paper argues for further consideration of the usefulness of the “just and equitable” test in light of the kind of justice we want to achieve. The addition of mandatory considerations to existing statutory tests may allow more of a focus, beyond the exigencies of individual cases or narrow outcomes of economic efficiency.

While there is existing literature on the “just and equitable” phrase within strata law, the paper is the first, to the best of the authors’ knowledge, to provide an analysis focused on how suspending the statutory hendiadys normally inherent in “just and equitable” provides insight into the kind of justice that emerges from the application of this test within a single strata jurisdiction. As such, the paper provides lessons for other jurisdictions on how to improve relevant statute and case law outcomes.

This study compared the results of self-report and ability-based tests of problem-solving abilities of 144 hospitality managers working at hotels and restaurants through an online survey. In the first stage of the study, the managers were asked to fill in the self-report problem-solving ability scale by Tesone et al. (2010). In the second stage of the study, the managers were asked to respond to questions in a case-study-based problem-solving test.

Problem-solving is a key aspect of business process management. This study aims to investigate and compare hospitality managers' actual and claimed (self-report) problem-solving abilities. A lack of unawareness of the actual level of skills may be an important problem as managers who tend to have inflated self-efficacy beliefs are less likely to allocate resources, e.g. time, money and effort, to develop a particular skill or ability they lack. They are also more likely to take risks regarding that skill or ability.

The results of the study showed that there was a major difference between the results of the self-report test and the actual test. This meant that the managers who participated in the study had inflated self-efficacy beliefs regarding their problem-solving abilities, i.e. they operated under the influence of the Dunning–Kruger effect. The study showed that self-report tests that are commonly used in businesses in recruitment and promotion may not provide a correct level of people's abilities. In general, managers who have inflated self-efficacy beliefs are less likely to be interested in developing a particular skill due to the overconfidence arising from their inflated self-efficacy beliefs. The study showed that managers were less likely to allocate resources, e.g. time, money and effort, to develop a particular skill they lack and are more likely to take risks regarding that particular skill.

Managers in the hospitality industry appear to lack problem solving-abilities. While the hospitality managers assigned high marks for their problem-solving abilities in a self-report problem-solving scale and appeared to be performing significantly good overall in problem-solving, they performed poorly in an actual problem solving exercise. It is recommended that businesses rather than depending on self-report problem-solving scales, they should resort to ability-based scales or exercises that actually measure managers' problem-solving abilities. Also, as managers who had formal tourism and hospitality education performed poorly, tourism and hospitality programme managers at universities are recommend to review their syllabi and curriculum so as to help support their graduates' problem-solving abilities.

The study is original as no previous study compared managers' problem-solving abilities by using self-report and ability-based tests. The study has implications for researchers in terms of developing knowledge, ability and skill-based scales in the future. The study has also significant practical implications for the practitioners.

This study assesses the extent to which integrated extension services contribute to the adoption of climate-smart agriculture (CSA) innovations within the cotton value chain in Burkina Faso.

To address the research question, a probit multivariate econometric model with sample selection is utilized. The model is applied to a random sample of farmers (n = 510), and the endogeneity is addressed through a control function approach.

The study highlights the central role of value chains, particularly in the cotton sector, in overcoming resource scarcity through integrated extension services. Findings show that smallholder farmers who benefit from sound extension services are more willing to adopt and diversify CSA technologies. These include improved seeds, conservation techniques, adapted planting dates and mechanization. This study confirms the synergistic nature of these technologies and emphasizes that effective climate risk mitigation depends on the combined adoption of CSA technologies.

The use of cross-sectional data limits the analysis of long-term farmer behavior, and due to data limitations, the focus was primarily on the contributions of cotton companies and farmers to climate risk mitigation. Future research using panel data across the value chain could provide a more robust insights for policy decision-making.

The study contributes to the existing body of knowledge by emphasizing the crucial role of integrated extension services within the cotton value chain in developing countries. This highlights the critical benefits for farmers and emphasizes the need to diversify modern technologies to effectively combat climate change and its variability in agriculture.

This paper aims to investigate the effect of banking activities diversification on earnings management practices and the effect of female directors on this relationship.

Based on a sample of 122 banks operating in Middle East and North African countries from 2006 to 2018, we use dynamic panel model estimated with generalized method of moments approach to deal with endogeneity issues surrounding the diversification decision.

The results show that diversification increases earnings management and that the presence of female directors on board moderates this relationship. In particular, female managers tend to reduce earnings management practices in diversified banks. Further, diversified conventional banks appear to be more impacted on the earnings management practices than on Islamic banks.

The study extends previous research by investigating the relationship between earnings management and diversification of banking activities in emerging countries where earnings management cannot be easily detected and diversification strategy is widely used. It, also, explains this relationship via the moderating effect of female directors as a banks’ internal governance mechanism.

This study aims to examine the effect of regional discrimination on tourists’ unethical behavior intention and the mediating role of tourist anger. Furthermore, the study examines whether the impact of regional discrimination on tourist anger is moderated by tourist self-efficacy.

Three scenario experiments were conducted to test the research hypotheses.

The results indicated an indirect effect of regional discrimination on tourists’ unethical behavior intention via tourist anger. In addition, the findings showed that tourist self-efficacy would weaken the relationship between regional discrimination and tourist anger.

This study reveals tourists’ emotional and behavioral reactions to regional discrimination. Further research can examine the influence of regional discrimination from other theoretical lens and field experiments are encouraged.

This study enriches current knowledge on regional discrimination by developing an integral framework to explore tourists’ reactions toward regional discrimination.

The purpose of this paper is to extend research on boundary making and breaking through alternative football clubs. These entities have borne out of the disappointment caused by the neoliberal turn of the football industry, which excluded traditional fans from being active actors and therefore call for study and generalization of specific forms of alternative accountability.

The study looks at emerging trends in the accounting and sport literature by drawing on two concepts that emerged in critical scholarship: critical performativity and critical dialogical accountability, with the aim of better understanding how these elements are developed and shaped within an alternative form of football organization. The focus on Football Club United of Manchester drives the ethnographic approach with data collected via participant observation, field-notes, documental analysis and semi-structured interviews.

The research shows that the pillars of the club's ethos, pushing its critical performative interventions toward setting new boundaries, are democratic governance and accountability, favoring participation and inclusion, and strictly linked to this, a responsibility to local communities. However, the study also highlights the difficulties of maintaining these boundaries when core values are threatened by degeneration.

The study makes a novel contribution to the field of accounting and sport, showing how an alternative football club adopts inclusive accountability systems that go beyond mainstream neoliberal practices. Such an inclusive approach can stimulate critical performativity, moving away from means-end rationality.

Wisdom is considered as crucial in decision-making in both management and auditing practice. This research aims to investigate the concept of wisdom in auditing, thereby empirically exploring the determinants of wisdom in audit decision-making and explaining inter-relations among these determinants.

This study employs grounded theory methodology that is based on in-depth interviews with twenty-seven practicing auditors who are audit partners, managers, seniors and assistants of auditing firms. Guided by the grounded theory, data collection and data analyses were conducted simultaneously to look into the new insights of the research phenomenon. The coding process was constantly compared until the research's theoretical saturation is reached after four rounds. At the end of the research process, the study conducted a survey to confirm the proposed framework as well as examine the inter-relationships between the defined determinants.

Results suggest developing a conceptual framework to interpret wisdom-based decision-making process in auditing. A wise process of audit decision-making is defined as an integrated exercise of multiple determinants including knowledge assimilation, judgmental ability and ethical orientation. The research also explains and examines the potential interrelationships among these determinants in the audit decision-making process.

Wisdom is a valuable tacit ability for all external auditors. The development of wise decision-making abilities of auditors should be considered an integral part of multiple virtues including knowledge and judgmental and ethical aspects.

The contributions of this study are original and significant because it proposes a new approach to explain for the audit decision-making process and enhances better understandings of the concept of wisdom in auditing practices and its roles in audit decision-making.

The emerging technologies of the Fourth Industrial Revolution are transforming various industries, including agriculture. Unaware, young male and female farmers leave the agriculture profession as they perform unsustainable practices. Precision agriculture using the Internet of Things (IoT) is a solution to sustainable agriculture. Extension professionals are at the heart of disseminating agricultural advisory agricultural services in India. The discourse on the IoT is entering the space of extension advisory services (EASs) and social sciences. Thus, the present paper seeks to review the application of IoT in Indian agriculture, its challenges and its effect on EASs. The conceptual framework is drawn from disruptive and surveillance capitalist theories.

Online literature review was conducted on electronic e-book Ebsco, Google scholar, PubMed, Jane, j gate, research4life, springer journal and Mendeley databases for full-text repositories, textbook, thesis, web articles, newspaper articles, reports, blogs for the year 1990 to May 2021 using keywords “IoT application in agriculture,” “emerging technologies in agriculture,” “challenges in IoT application,” “extension advisory services sources of information,” “big data and extension advisory, “IoT and extension advisory in India.” Only publications in the English language were included.

IoT aids progressive farmers and small farmers alike. Drones, robotics, precision irrigation, livestock tracking and crop disease surveillance are examples of IoT applications in agriculture. Only large corporations and governments access IoT, and for them, big data storage is an issue. Privacy and security concerns demand upgrades in IoT systems. Solutions to the convergence of IoT with the cloud will leverage agricultural EASs, resulting in fast computing, precise and proactive up-to-date problem solving. Hence, the need for communication between firms and clients has ceased. Thus, the jobs of extension agents are replaced.

The competence of future human extension agents lies in reskilling as a “knowledge broker” of relationships and expertise, as s/he cannot have all multidisciplinary knowledge.

Although IoT applications in agriculture are available from a technological standpoint, there remains an awareness gap regarding the impact of IoT applications in agricultural EASs. This study will aid in a better comprehension of IoT applications from current and prospective EASs.