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The objective of this study aims at reviewing a synthesis of the economic impact of the implementation of International Financial Reporting Standards (IFRS) in an attempt to provide directions for future research. There are significant evidences of adopting a high-quality set of harmonised accounting standards (i.e. IFRS) fosters trade and foreign direct investment (FDI), financial transparency, and comparability and reduces information asymmetries. From the extensive structured review of literature using the Scopus database tool, the study reviewed 108 articles, and in particular, the topic-related 41 articles were analysed. Seven journals contribute to 39% of the articles (The Accounting Review; European Accounting Review; International Journal of Accounting; Journal of Accounting Research; Revista Espanola de Financiacion y Contabilidad; Asian Review of Accounting; and International Journal of Economics and Management). However, most of the cited journals were Journal of Accounting Research, The Accounting Review, European Accounting Review, and International Journal of Accounting (Armstrong, Barth, Jagolinzer, & Riedl, 2010; Brüggemann, Hitz, & Sellhorn, 2013; Christensen, Lee, & Walker, 2007; Daske, Hail, Leuz, & Verdi, 2008, 2013). Most of the studies did not use any theory, and most of the articles utilised quantitative approach. The study calls for future research on the theoretical impactions on the economic impact of IFRS implementation in a country-specific study, cross-country study, and global study. Future studies should also focus on the policymaking agenda for the local and international standard setters.

Salinity is one of the major problems in the coastal region of Bangladesh that contributes to 20% of the total land area. About 53% of the coastal region is affected by different degrees of salinity. Salinity intrusion in this area is mainly derived through climate change as well as anthropogenic factors that make this region more vulnerable. Hence, salinity intrusion has adverse effects on water, soils, agriculture, fisheries, ecosystem, and livelihoods of this region. To ensure the availability of food as well as drinking water, this chapter highlights how individual and community people have endeavored several adaptation measures to minimize salinity effects. Moreover, it further discloses governmental and other development organizations’ actions toward salinity to reduce its impacts.

This paper aims to investigate the influence of slurry concentration on the erosion behavior of AISI 5117 steel and high-chromium white cast iron by using a whirling-arm rig. In this study, the slurry erosion mechanism with particle concentration has been studied.

The tests were carried out with particle concentrations in the range of 1-7 Wt.%, and the impact velocity of slurry stream was 15 m/s. Silica sand with a nominal size range of 500-710 µm was used as an erodent. The study revealed that the failure mode was independent of concentration.

The results showed that the erosion rate decreases with the increase in particle concentration and the variation in the reduction depends on the material. It was found that the variation of fractal dimension calculated from slope of linearized power spectral density of eroded surface image for different concentrations can be used to characterize the slurry erosion intensity in a similar manner to the erosion rate. It was also found that the variation of fractal dimension versus concentration of sand has a general trend that does not depend on magnification factor.

Using the gravitational measurement and image analysis, the variation of the wear with slurry concentration has been analyzed to investigate the implicated mechanisms of erosion during the process.

Purpose – This chapter provides details of research that attempts to relate traffic operational conditions on uninterrupted flow facilities (e.g., freeways and expressways) with real-time crash likelihood. Unlike incident detection, the purpose of this line of work is to proactively assess crash likelihood and potentially reduce the likelihood through proactive traffic management techniques, including variable speed limit and ramp metering among others.

Methodology – The chapter distinguishes between the traditional aggregate crash frequency-based approach to safety evaluation and the approach needed for real-time crash risk estimation. Key references from the literature are summarised in terms of the reported effect of different traffic characteristics that can be derived in near real-time, including average speed, temporal variation in speed, volume and lane-occupancy, on crash occurrence.

Findings – Traffic and weather parameters are among the real-time crash-contributing factors. Among the most significant traffic parameters is speed particularly in the form of coefficient of variation of speed.

Research implications – In the traffic safety field, traditional data sources are infrastructure-based traffic detection systems. In the future, if automatic traffic detection systems could provide reliable data at the vehicle level, new variables such as headway could be introduced. Transferability of real-time crash prediction models is also of interest. Also, the potential effects of different management strategies to reduce real-time crash risk could be evaluated in a simulation environment.

Practical implications – This line of research has been at the forefront of bringing data mining and other machine-learning techniques into the traffic management arena. We expect these analysis techniques to play a more important role in real-time traffic management, not just for safety evaluation but also for congestion pricing and alternate routing.

This study aims to synthesize a series of new anticorrosive pigments using a new technique called “core-shell”. This technique is based on depositing thin surface layer of expensive, efficient anticorrosive pigment on a cheap extender. This extender forms the bulk of the new pigments. The new pigments were constructed on cores of either waste silica fume or kaolin comprising 80-85 per cent of their chemical structure, and the ferrite shell was about of 20-15 per cent. Electrochemical studies were undertaken on two series of pigments for comparison between ferrites/silica fume and ferrites/kaolin pigment to show their performance, as the shells are different.

The different ferrites/silica fume and ferrites/kaolin pigments were characterized using different analytical and spectrophotometric techniques, such as X-ray fluorescence (XRF) and transmission electron microscopy (TEM). Immersion test and electrochemical impedance measurements were done in 3.5 per cent NaCl.

The tests revealed that paint films containing Sr ferrite/silica and Ca ferrite/kaolin were the most effective in corrosion prevention.

Silica fumes have a large array of uses. These pigments can be applied in various industries such as painting, wooding coating, anti-corruption coating, powder coating, architectural paint and waterproof paints. Treated kaolin can be applied in many industries besides pigment manufacture and paint formulations; it can be applied as a reinforcing filler in rubber, plastics and ceramic composites.

The new pigments are considered ecofriendly materials, because using them converts a waste product and a natural ore to useful marketable product, leading to reducing cost and saving the environment at the same time.

In a modern business scenario, firms have implemented customer-centric approaches to enable customer relationship management (CRM) to trigger business excellence. Business strategies are modernizing business marketing operations that mainly focused on the retention of profitable customers. The purpose of this study is to empirically investigate the impact of marketing strategies (MS), information technology support (IT-S) and knowledge sharing (KS) in the effect of CRM in the pharmaceutical sector of Punjab, Pakistan.

Data were collected from the field force of national and international pharmaceuticals companies (N = 263) through a convenience sampling technique. Partial least squares structural equation modeling was used to examine data in SmartPLS 3.2.6.

The results indicated that IT-S and KS mediate the relationship between MS and CRM. More specifically, MS positively develops CRM through IT-S and KS.

This research contributes to the existing literature of pharmaceuticals by disclosing the field-force (medical representatives) specific role in developing CRM performance between pharmaceuticals firms and health-care physicians that are mainly based on knowledge advancement and influence these firms to adopt customer-centric business approaches to gain a competitive advantage to drive firm profitability.

The purpose of this article is to review the research on human‐computer interfaces for library‐based commercial online information retrieval (IR) systems.

The review first focuses on basic interface issues for information retrieval such as interface style, end‐user searching, query formulation, relevance feedback and browsing. The second part deals with cognitive engineering in IR including mental models and individual differences. Finally, the topics on user interface engineering are covered. These include user interface guidelines, usability evaluation methods and interface engineering techniques.

The review shows that user interface design has received a limited attention from IR researchers. There is a need for adopting human‐computer interaction (HCI) techniques into IR interface designs, but this issue has not yet been fully recognised by the commercial database vendors and distributors. The paper recommends that applying HCI techniques could help in developing more usable IR interfaces.

The review identifies the main activities of a user‐centred design methodology and suggests that IR interface designers should use this method in future. This could have major implications in IR interface design for end‐user searching.

The review is the first to offer an overview of empirical research on IR interface design and IR usability engineering. Both IR researchers and practitioners may benefit from the description of previous research and the user‐centred design advocated by the current research.

This study aims to examine the ability of big data analytics (BDA) to investigate financial reporting quality (FRQ), identify the knowledge base and conceptual structure of this research field and explore BDA techniques used over time.

This study uses a comprehensive bibliometric analysis approach (performance analysis and science mapping) using software packages, including Biblioshiny and VOSviewer. Multiple analyses are conducted, including authors, sources, keywords, co-citations, thematic evolution and trend topic analysis.

This study reveals that the intellectual structure of using BDA in investigating FRQ encompasses three clusters. These clusters include applying data mining to detect financial reporting fraud (FRF), using machine learning (ML) to examine FRQ and detecting earnings management as a measure of FRQ. Additionally, the results demonstrate that ML and DM algorithms are the most effective techniques for investigating FRQ by providing various prediction and detection models of FRF and EM. Moreover, BDA offers text mining techniques to detect managerial fraud in narrative reports. The findings indicate that artificial intelligence, deep learning and ML are currently trending methods and are expected to continue in the coming years.

To the best of the authors’ knowledge, this study is the first to provide a comprehensive analysis of the current state of the use of BDA in investigating FRQ.

Green tourism and ecotourism have close meanings focusing on environmental factors and are sometimes related to rural tourism in general or a type of ecotourism itself. These forms emerged due to the concerns to protect the environment, and greater consideration has been given to tourism development and the notion that it should be approached carefully in light of recognizing its impacts.

The thematic concepts of green and responsible tourism raised questions about the definitions of both notions and their nexus of sustainability. Thus, the current chapter looks for an overview to understand green and responsible tourism, their emerging, definitions, practices and their role in the current scenario in the post-pandemic era.