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Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers.

In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting.

Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies.

The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability.

This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability.

Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.

The study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals, affiliations and countries. This review also constructs agendas for future CED research.

Using a bibliometric review approach, the authors reviewed 560 articles on CED from 215 journals published between 1982 and 2020.

The authors' insights are three-fold. First, the authors identified three core streams of CED research: “legitimization of environmental hazards via environmental disclosures,” “the role of environmental accounting in achieving corporate environmental sustainability” and “integrating environmental social and governance (ESG) reporting into the global reporting initiatives (GRI) guidelines”. Second, the authors also deployed a thematic map that classifies CED research into four themes: niche themes (e.g. institutional theory and environmental management system), motor themes (e.g. stakeholder engagement), emerging/declining themes (e.g. legitimacy theory) and basic/transversal themes (e.g. voluntary CED, environmental reporting and corporate social responsibility). Third, the authors highlighted important CED authors, keywords, journals, articles, affiliations and countries.

This study assists researchers, journal editors and consultants in the corporate sector to comprehensively understand various dimensions of CED research and practices and suggests potential emerging research areas. Although this paper appears to have been thoroughly conducted, using authors' keywords to identify themes was a key limitation. Thus, the authors call upon using a more comprehensive data mining technique that uses keywords in abstracts, titles and the whole body of papers and then identifies inclusive trends in CED literature.

The authors contribute to the extant accounting literature by investigating the organizational-level CED, both mandatory and voluntary, using a systematic and bibliometric literature review model to summarize the key research streams, themes, authors, journals, affiliations and countries. By doing so, the authors construct a future research agenda for CED literature.

This study aims to provide an alternative adoption to overcome the energy crisis and environmental effluence by comparative theoretical and trial testing analysis of an innovative combined condenser unit over traditional individual condenser unit water heating systems.

The presented innovative new unit of the combined condenser heat pipe works efficiently through its improved idea and unique design, providing uniform heating to improve the heat transfer and, finally, the temperature of water increases without enhancing the cost. In this design, all these five evaporator units were connected with a single combined condenser unit in such a manner that after the condensation of heat transfer fluid vapour, it goes equally into the evaporator pipe.

The maximum temperature of hot water obtained from the combined condenser heating system was 60.6, 55.5 and 50.3°C at a water flow rate of 0.001, 0.002 and 0.003 kg/s, respectively. The first and second law thermodynamic efficiency of the combined condenser heating system were 55.4%, 60.5% and 89.0% and 2.6%, 3.7% and 4.1% at 0.001, 0.002 and 0.003 kg/s of water flow rates, respectively. The combined condenser heat pipe solar evacuated tube heating system promoting progressive performance is considered efficient and environment-friendly compared to the traditional condenser unit water heating system.

Innovative combined condenser heat pipe evacuated tube collector assembly was designed and developed for the study. A comparative theoretical and experimental energy-exergy performance analysis was performed of innovated collective condenser and traditional individual condenser heat pipe water heating system at various mass flow rate.

This study aims to integrate the resource-based view (RBV) with other theories that consider external factors necessary to respond successfully to dynamic and uncertain entrepreneurial business conditions.

The paper introduces an multi-criteria decision-making (MCDM) approach, utilizing the axial-distance-based aggregated measurement (ADAM) method with weights determined by the preference selection index (PSI) method, to rank eight European countries based on the Global Entrepreneurship Monitor (GEM) data. Additionally, the paper extends the existing entrepreneurial ecosystem taxonomy (EET), offering an additional classification.

The performed analysis emphasizes the importance and necessity of involving different dimensions of EE in assessing the countries' entrepreneurship performance, which facilitates creating adequate policy measures.

The crucial limitations are assessments based only on the GEM data from a particular period, possibly leading to a certain bias. Future research should involve data from various resources to increase the results' reliability.

The ranking results and country classification obtained using the ADAM-based approach and two distinct taxonomies served as the basis for formulating tailored policy recommendations, aiming to formulate tailored policy implications for increasing the number of new entrepreneurs and improving innovativeness, sustainability and internationalization of existing entrepreneurs for each group of countries.

Escalation in the number of online food ordering platforms, along with extensive junk food marketing, lucrative offers and discounts, innovation in food flavors, and doorstep delivery of food, have triggered the consumption of high-calorie and unhealthy food products which pose serious threats to the health and future well-being of individuals by making them more obese. To date, several public policy frameworks have been developed to confront obesity; however, their efficacy seems debatable. Directionally, the objective of this study is to highlight the potential influence of “digital nudging” which aims at steering individuals in desired directions, at the same time delimiting their freedom of choice. The study also establishes the effectiveness of digital nudges promoting a healthy lifestyle by steering individuals toward healthier food choices. The author strongly believes that this conceptual perusal will offer immense inputs to healthy food marketers and researchers alike in addressing the matters of obesity. Addressing the menace of obesity calls for joint efforts of the government, the public, researchers, and more specifically food product manufacturers/marketers who should incorporate healthier food options into their portfolios. E-tailers are also urged to adopt such practices in virtual markets and promote healthier food options to effectively tackle obesity.

This chapter sought to answer the following questions: (a) what does special education means for students with intellectual disability?, (b) what is being done, and (c) how do we maintain tradition? The answers, while complicated, suggest special education for students with intellectual disability historically and currently involves attention to what, how, and where, with the how being the key elements of special education for students with intellectual disability. This chapter discussed the what, how, and where for students with intellectual disability in a historical and current framework while also providing evidence-based practices for students with intellectual disability to implement to maintain the tradition of high-quality services.

Demonstrate proof-of-concept for conducting NFL Draft trades on a blockchain network using smart contracts.

Using Ethereum smart contracts, the authors model several types of draft trades between teams. An example scenario is used to demonstrate contract interaction and draft results.

The authors show the feasibility of conducting draft-day trades using smart contracts. The entire negotiation process, including side deals, can be conducted digitally.

Further work is required to incorporate the full-scale depth required to integrate the draft trading process into a decentralized user platform and experience.

Cutting time for the trade negotiation process buys decision time for team decision-makers. Gains are also made with accuracy and cost.

Full-scale adoption may find resistance due to the level of fan involvement; the draft has evolved into an interactive experience for both fans and teams.

This research demonstrates the new application of smart contracts in the inter-section of sports management and blockchain technology.

Unplanned urban mobility causes negative effects on the population and the environment. This study aims to understand how higher education institutions (HEIs) are managing the transportation issues related to their activities and how they are implementing actions towards more sustainable practices in this regard.

A systematic review and bibliometric analysis were performed using the Proknow-C method, and the bibliographic portfolio was evaluated to answer guiding questions about distribution of articles over the years and around the world, the most relevant and frequent topics, the travel behavior of university life and the main methodologies used. The meta-analysis was modeled using a programming language in R to execute Bibliometrix package.

Sharing systems, active transport, public transport, urban planning, car parking management and travel behavior are the most relevant topics related to sustainable mobility in HEIs. Different strategies to reduce car use are adopted, and the geographic location of the university and the availability of housing and shopping services in close proximity directly influence travel patterns. As a result, seven guidelines and strategic actions associated were proposed to promote the engagement of institutions in the development of sustainable transport and guide future studies about new solutions to promote sustainable university commutes.

This paper presents a new perspective by performing a critical literature review based on the experiences reported by several isolated studies on the subject. Initiatives of sustainable transport guidelines can be used by academics, urban planners, higher education administrators and other stakeholders to make universities more environmentally friendly, inclusive and accessible.

COVID-19 has occurred in more than 150 countries and causes a huge impact on the health of many people. The main purpose of this work is, COVID-19 has occurred in more than 150 countries and causes a huge impact on the health of many people. The COVID-19 diagnosis is required to detect at the beginning stage and special attention should be given to them. The fastest way to detect the COVID-19 infected patients is detecting through radiology and radiography images. The few early studies describe the particular abnormalities of the infected patients in the chest radiograms. Even though some of the challenges occur in concluding the viral infection traces in X-ray images, the convolutional neural network (CNN) can determine the patterns of data between the normal and infected X-rays that increase the detection rate. Therefore, the researchers are focusing on developing a deep learning-based detection model.

The main intention of this proposal is to develop the enhanced lung segmentation and classification of diagnosing the COVID-19. The main processes of the proposed model are image pre-processing, lung segmentation and deep classification. Initially, the image enhancement is performed by contrast enhancement and filtering approaches. Once the image is pre-processed, the optimal lung segmentation is done by the adaptive fuzzy-based region growing (AFRG) technique, in which the constant function for fusion is optimized by the modified deer hunting optimization algorithm (M-DHOA). Further, a well-performing deep learning algorithm termed adaptive CNN (A-CNN) is adopted for performing the classification, in which the hidden neurons are tuned by the proposed DHOA to enhance the detection accuracy. The simulation results illustrate that the proposed model has more possibilities to increase the COVID-19 testing methods on the publicly available data sets.

From the experimental analysis, the accuracy of the proposed M-DHOA–CNN was 5.84%, 5.23%, 6.25% and 8.33% superior to recurrent neural network, neural networks, support vector machine and K-nearest neighbor, respectively. Thus, the segmentation and classification performance of the developed COVID-19 diagnosis by AFRG and A-CNN has outperformed the existing techniques.

This paper adopts the latest optimization algorithm called M-DHOA to improve the performance of lung segmentation and classification in COVID-19 diagnosis using adaptive K-means with region growing fusion and A-CNN. To the best of the authors’ knowledge, this is the first work that uses M-DHOA for improved segmentation and classification steps for increasing the convergence rate of diagnosis.

The purpose of this study is to develop a model of a starting situation for relationship initiation in turbulent business networks.

The study is designed as an extreme single case study that takes its point of departure in a company’s bankruptcy in the Swedish automotive industry.

This study illustrates how a new business relationship can start from a resource combination previously controlled by one actor (i.e. a single company) in a turbulent business network, thereby bringing nuances to the common understanding that new relationships start in stable business networks where resource combinations are developed between actors in established business relationships.

Previous studies have stated that the development of a mutual orientation between actors leads to the formation of a business relationship. The business relationship then leads to resource adaptations between the two companies. The developed model, however, illustrates that this pattern can be reversed in situations of turbulence. Hence, previously adapted resources might lead to the formations of a business relationship. Based on this observation, the authors argue that there are reasons to question if previous models of business relationship initiation and development in business networks are adequately equipped for analysis in turbulent business networks.