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The purpose of this paper is to describe the use of computational fluid dynamics (CFD) to simulate indoor radon distribution and ventilation effects. This technique was used to predict and visualize radon content and indoor air quality in a one‐family detached house in Stockholm. The effects of intake fans, exhaust fans and doors on radon concentration were investigated.

In this study a mechanically balanced ventilation system and a continuous radon monitor (CRM) were used to measure the indoor ventilation rate and radon levels. In a numerical approach, the FLUENT CFD package was used to simulate radon entry into the building and ventilation effects.

Results of the numerical study indicated that indoor pressure created by ventilation systems and infiltration through doors or windows have significant effects on indoor radon content. The location of vents was found to affect the indoor radon level and distribution.

It may be possible to improve any discrepancies found in this article by using a more refined representation of grids and certain boundary conditions, such as pressure and temperature differences between inside and outside and by considering some real situations in residential buildings and external situations.

From the viewpoints of indoor air quality (IAQ) and energy savings, ventilation has two opposing functions; on the positive side it enhances IAQ and the establishment of thermal comfort, and on the negative side it increases energy consumption. This paper describes the search for a solution to cope with this contradiction.

This paper aims to create a comprehensive framework for selecting alternative materials in construction projects, integrating building information modeling (BIM) and the particle swarm optimization (PSO) algorithm. Materials comprise 60%–65% of the total project cost, and current methods require significant time and human resources.

A prototype framework is developed that considers multiple criteria to optimize the material selection process, addressing the significant investment of time and resources required in current methods. The study uses surveys and interviews with construction professionals to collect primary data on alternative materials selection.

The results show that integrating BIM and the PSO algorithm improves cost optimization and material selection outcomes.

This comprehensive tool enhances decision-making capabilities and resource utilization, improving project outcomes and resource utilization. It offers a systematic approach to evaluating and selecting materials, making it a valuable resource for construction professionals.

This study aims to assess the relationship between managerial entrenchment and accounting conservatism in Iran.

To test hypotheses, all listed companies on the Tehran Stock Exchange during 2013–2018 (six years) that qualified were selected. Given the defined limitations of the study, a total of 120 firms with 720 year-observations was selected. After collecting data and figures, they were analyzed using EViews software. Having presented the inferential model tests, the panel data with fixed effects model is chosen.

The study results indicate a positive and significant relationship between managerial entrenchment and unconditional conservatism presented in the income statement. Moreover, the authors find a meaningful relationship between managerial entrenchment and unconditional conservatism about the balance sheet.

Managers will be more aware of the positive consequences of employment optimal corporate governance such as conservative accounting. Such corporate governance is likely to serve their interest in the long run by providing positive signals to the equity owners and board of directors.

By assessing conservatism’s literature in Iran, we observe many studies on this concept. Still, no investigation is carried out on the relationship between conservatism in accounting and managerial entrenchment. The present study is innovative because it evaluates the relationship between managerial entrenchment and two types of conservatism, namely, balance sheet and income statement conservatism, which have never been investigated by prior studies, notably in emerging markets.

Businesses are now under more pressure from society, legislatures, and other stakeholders to act responsibly since there is a deeper understanding of how businesses affect society globally. Whether a company environmental policy is actively pursued or passively approved, boards are ultimately in charge of it. Hence, the aim of the study is to investigate the influence of the board of directors’ characteristics, namely board size, meetings, independence, gender diversity, and qualification, on environmental disclosure. The study covers all listed manufacturing companies in Saudi Arabia and Bahrain for the years 2018–2022. The study expects that the board of directors’ characteristics should have a significant impact on enhancing the environmental disclosure. The finding of the study will add a vital contribution to the literature as it is the first study to be conducted in a developing country, such as Bahrain, where no study has yet been conducted there. The finding will help different parties, for example, policy makers, regulators, and shareholders as well as managers on the effect of the board of directors on the level of high quality in environmental disclosure that will build a good reputation for companies.

Sustainable development is the management and conservation of the basic natural resources through which organizational and technological changes are lead to meet present and future needs of humans. In developing and analyzing the solutions based on sustainable development principles, an integrated and holistic approach needs to be pursued. Not only system dynamics has the essential tools for systemic analysis, but also it is an appropriate approach for perceiving problems and offering solutions. The aim of this study is to present an integrated and systemic model to analyze the existent dynamics in sustainable development of Iran’s farming industry.

To achieve the mathematical equations and values of model’s variables, a simulation is carried out using the data gathered from Damavand city, Tehran, Iran. The parameters of the model are selected and calculated considering the specifications of this case study. After modeling the system, Vensim simulation software has been employed, followed by identifying the leverage points of the model; then, a set of scenarios have been generated and tested through simulation to achieve a much improved understanding of the system’s dynamic behavior.

The results show that two factors are among the most important leverage points: “profit gained from agriculture” and “required water”. The authors could also observe that the main issue in Damavand is the lack of water for which saving policies would be a major step toward agriculture’s sustainable development in this area.

The paper shows how System Dynamics simulation approach can provide deep insights into the field of sustainable development and present efficient policies for agriculture sustainability.

This paper aims to examine the moderating role of positive and negative strategies of emotion regulation on the relationship between risk aversion and brand sensitivity.

By conducting a survey, this study has collected a total of 405 responses and the data have been examined with structural equation modeling.

The study has demonstrated that some strategies of emotion regulation have a significant moderating effect, and they can down-regulate the effect of risk aversion on brand sensitivity. These strategies are positive refocusing, refocus on planning, positive reappraisal, putting into perspective, acceptance and rumination.

Future studies should consider a broader range of respondents to validate the results. Moreover, the role of emotion regulation in the relationships among repurchase intention, customer loyalty and customer compliant could be examined. Further research could also focus on the relationship between risk aversion and brand sensitivity with regard to different types of buying situations and consumers’ types.

The findings demonstrate a substantial implication regarding emotion regulation and brand management. Positive strategies of emotion regulation make risk-averse people less likely to pay attention to brands and lead them to be less brand-sensitive. New companies and businesses could use these findings to make consumers regulate their emotions positively.

This research provides novel findings about the influence of consumers’ emotion regulation on brand sensitivity. People who use positive strategies of emotion regulation tend to dampen the effect of their risk aversion on brand sensitivity and will become less sensitive to the brand.

This study aims to assess the relationship between intellectual and social capital and financial statement fraud and money laundering of Iraqi firms before and after the emergence of the Islamic State of Iraq and Syria (ISIS). In other words, this paper seeks to answer the question of “whether the intellectual and social capital can contribute favourably to fraud in financial statements and money laundering or not.”

For the study, the multivariate regression model is used for hypothesis testing. Research hypotheses have also been examined using a sample of 35 listed firms on the Iraqi Stock Exchange during 2012–2018, using the panel data technique-based multivariate regression pattern and fixed-effect model.

The results show a negative and significant relationship between social capital and intellectual capital, fraud in financial statements and money laundering. Besides, the results indicate a positive and significant effect of the interactive variable of ISIS on the relationship between social and intellectual capital and fraud in financial statements and money laundering.

Since this paper is the first study on such a topic in the emergent markets, it provides helpful information for the users, analysts and legal institutions about intellectual capital and social capital that contributes significantly to fraud and money laundering of business units. Moreover, the study results help the development of science and knowledge in this field and fill the existing gap in the literature.

The present study aims to assess the potential effects of intellectual capital (IC) and disclosure of firms' affiliate transactions on contractual costs (CC).

The statistical population of the study includes 768 firm-year observations listed on the Tehran Stock Exchange during 2012–2017. According to Pulic's model, the authors divide IC into three components, such as human capital (HC), relational capital and structural capital (SC). CC is also measured by utilising two variables of board cash compensation and unexpected reward of managers.

The results show that there is a negative and significant relationship between HC and CC. In contrast, the authors find that relational capital and SC have a positive impact on CC. The authors’ further analyses also demonstrate that disclosure of transactions with affiliates has a negative effect on unexpected rewards of managers.

Since there is no conducted study, which discusses the relationship between IC and contractual cost, this paper might be considered the primary studies conducted in this line of literature, specifically in emerging markets. Moreover, to the best of the authors' knowledge, this is the first study investigating the potential impact of disclosure of selling and purchasing transactions, separately, on the director's unexpected reward.

This study aims to investigate and analyze the factors affecting the probable failure of rural entrepreneurs so that the most important factors responsible for failure in the business of small and local entrepreneurs are identified.

The present survey was conducted through the descriptive-analytical method by using a researcher-made questionnaire. The statistical population of the study included 1,641 greenhouse owner entrepreneurs in five rural communities. To clarify the key criteria affecting probable failure of greenhouse businesses, LISREL 8.8 computer software was used and the effects of selected indices on the process of probable failure of entrepreneurs were assessed using stepwise regression in the SPSS computer application environment.

According to the results, individual and managerial skills factors, deterrent financial and legal issues, social barriers and infrastructural issues investigated in this study were of the first to the fourth priorities in clarifying factors affecting probable failure of greenhouse businesses. Considering the intragroup relations in these factors, it could be said that individual and managerial skills factors and infrastructural issues had the highest correlation coefficient which could be attributed to individual and management weaknesses of entrepreneurs in understanding infrastructural issues as the most important parameters to be considered in starting businesses.

So far, few studies analyzed the failure of rural entrepreneurs and evaluated the probable factors affecting it. Thus, the present study is among the earliest instances in the field and its results could be of great benefit to domestic entrepreneurs and similar cases in other countries.

This article aims to contribute to the accounting knowledge literature by presenting the framework of creative accounting factors and evaluating their identified factors through an argumentation-based total interpretive structural modeling (TISM) approach.

This study adopted mixed, inductive and deductive approaches to develop an integrated framework, validate its practicability and verify its effectiveness in selected manufacturing firms listed on the Tehran Stock Exchange (TSE), respectively. In developing the framework and implementation procedure, the study employed an exploratory data collection (qualitative) approach to review the phenomenon of creative accounting factors. Then, in this study’s second phase, TISM is used to develop the framework of creative accounting design. This study used two types of theoretical sampling in the qualitative part, including theoretical and snowball sampling. Also, the participants in the TISM process in this study were specialized analysts of the TSE.

Based on the mixed method of this study, the result in the qualitative part provides the creative accounting framework of the existence of three categories. There are 6 components and 35 themes during 12 interviews. In the quantitative section, it was determined that two factors, namely the type of ownership firms and intrinsic objectivity, are the most effective drivers for the formation of creative accounting in TSE firms.

So far, it is rare to find preceding studies that have proposed, validated and practically tested an integrated creative accounting framework within the context of financial markets. Thus, the authors understand that this is the very first research focused on the development of a framework for capital market companies to continuously be competitive and could help financial decision-makers, practitioners and academicians in their perception of knowing more about the financial functions of firms.