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The design of Japanese gardens is a naturalistic style, and previous studies have shown the relaxation effects by viewing a Japanese garden. The purpose of this study is to find a trend of eye movement in viewing a Japanese garden and elucidate the relationship between eye movements and relaxation effects compared to a geometric garden.

A Japanese-style garden and a geometrically designed herbal garden were selected for the experiment. Participants' eye movement and heart rate were measured during their 5-min observation of the garden to assess their physiological responses. Additionally, POMS-SF was used to assess their psychological responses.

Pearson correlation analysis revealed a stronger significant correlation between eye movement data and relaxation mechanisms in the Japanese garden. Compared to the herbal garden, the Japanese garden had more fixations and faster eye movement speed, and better relaxation effects.

This study suggests that exploring the relationship between design, eye movement, and relaxation mechanisms from different perspectives of landscape design is feasible. For example, our results demonstrate that the layout of landscape elements, texture, details, and maintenance in the Japanese garden hold participants' longer attention, resulting in a better relaxation effect.

This study clarified how a garden design can manipulate eye movements to induce relaxing effects.

This paper aims to explore the perception of successful entrepreneurs and resource providers regarding the minimum operational time necessary to legitimize an enterprise as an established company, as well as the tactics used by the entrepreneurs to minimize the distrust of society during this initial period of the life cycle of the organization.

Data collection from two groups: (i) interviews with 62 entrepreneurs and founders of established companies; and (ii) a questionnaire completed by 77 sales managers of companies that provide businesses with resources (they practice business-to-business). Regarding analyses: (i) to analyze information, this study applied the content analysis technique; and (ii) for data, this study applied the one-sample t-test, mean comparison t-test, Pearson’s correlation test, chi-square test of association, Mann–Whitney U test and correspondence analysis technique.

In this study, a period of 42 months was identified for the legitimization of enterprises by society, in other words, the time necessary for enterprises to be recognized as an established company and a company of low risk by customers and resource providers. A set of managerial and behavioral actions practiced by successful entrepreneurs to face the difficulties they experience during the legitimization period was also identified.

In addition to establishing a period of 42 months for the legitimization of an enterprise in the eyes of society, a set of 15 strategies used by successful entrepreneurs was identified to combat the prejudice associated with the youthfulness of their companies. Of these, 12 are linked to managerial actions and 3 to the entrepreneur’s behavior. It should be highlighted that eight of these strategies are innovative and have yet to be addressed in the literature on mitigating risks associated with the liability of newness principle.

The authors discuss the legitimization of enterprises based on the perception of actors who play a fundamental role regarding entrepreneurial action: resource providers for companies, customers and successful entrepreneurs. This is a triangulation of sources, as well as a triangulation of collected data and qualitative and quantitative techniques, which sought to ensure the accuracy and reliability of the information that resulted from this analytical process.

This study aims to empirically connect green logistics performance, renewable energy, non-renewable energy, CO₂ emissions and gross domestic product in Vietnam from 2000 to 2022.

Within this study, the author uses innovative tools, specifically a R2 decomposed linkage method, to scrutinize the connections between green logistics, environmental issues and the use of green and dirty energy.

The results highlight the two-way relationship between green logistics and energy security in Vietnam. Green logistics plays various roles in diverse periods, from a net shock transmitter to a net shock receiver in the designed system. Using a dynamic and contemporaneous dynamic linkage method, this study emphasizes the change in the role and the dominance of green logistics and renewable energy consumption. Notably, the unexpected shocks also lead to changes in these variables’ roles.

This paper presents two significant contributions to the existing body of literature. Firstly, as previously emphasized, this research marks a pioneering effort to examine the connection between green logistics, environmental issues and the use of green and dirty energy when it comes to developing nations such as Vietnam. Secondly, this research introduces a novel approach to investigating the interconnectedness of volatility across diverse markets, offering a more suitable method for such analyses. Within this study, the author uses innovative tools, specifically an R2 decomposed linkage method, to scrutinize the connections between green logistics, environmental issues and the use of green and dirty energy. In this analysis, the author examined data from 2000 through 2022. A thorough analysis is presented using the data, exploring the connections between the volatilities resulting from various problems in Vietnam.

Drawing upon social exchange theory, this study investigates how witnessed incivility is related to psychological distress for employees. In addition, scholars dug deep into the potential moderating effect of self-esteem that links witnessed incivility, employee silence and psychological distress.

In data were obtained from 292 bankers at family-owned banks. In this work, data analysis was performed using Smart-PLS covariance-based SEM version 4.

The study results indicate that employee silence mediates witnessed incivility and psychological distress. Findings also suggest that high self-esteem can mitigate the harmful effects of witnessed incivility, indirectly causing silence and psychological distress among employees.

Family-owned bank management should encourage employees to speak up, demonstrate self-esteem and share their concerns. Thus, reducing witnessed incivility increases well-being, stress, and mental health in Pakistani family-owned enterprises which operate in diverse industries.

In the context of family-owned banks, our study adds context and theory to the existing body of knowledge by illuminating the underlying process that relates incivility with psychological distress By exploring the use of social exchange theory.

Cyber violence is a global emerging issue which is growing with technology or online spaces, having a great influence on individual’s development. The purpose of this study is to identify the dominant factors of cyber violence and its influence on the cognitive development of female undergraduate students.

In this quantitative study, a questionnaire is used as a data collection tool. Moreover, this research is conducted on female undergraduate students (n = 300). Whereas, the purposive sampling technique is used and Statistical Package for Social Science (SPSS 27.0) software is used to analyze the data.

The findings of this study show that cyber bullying is the dominant factor of cyber violence, whereas cyber doxxing has high influence on cognitive development of female undergraduate students. In addition, the value of correlational coefficient is 0.683, which indicates a strong positive correlation. Therefore, it supports that the null hypothesis is rejected and alternative hypothesis is accepted.

The findings of this study are of great importance for policymakers to update the regulations for cyber violence and provide the protection laws for victims whereas it is helpful for the investigation agencies and cybercrime units to be more active and needs to take immediate actions on reported incidents to minimize its further spread and support victims of it. Also, it helps society to understand the influence of it on cognitive health, which helps them to create a safer environment. Similarly, parents and teachers need to make a safe and comfortable environment around children and keep an eye on them. Further, it is beneficial for companies or online platforms to keep their sites or apps more secure for the users. Moreover, future research studies could expand the topic by involving different genders and age group peoples by using different methodologies to explore in depth.

This study is unique as there are limited studies, which identify the factor of cyber violence and its influence on cognitive development. Also, fewer studies can be seen in the context of Pakistan.

This paper aims to conduct an experiment that investigates the effect of the ambiguity present in international financial reporting standards (IFRS) on the judgments of auditors. This paper also examine the effects of the personality trait of ambiguity tolerance on judgments of auditors.

This paper conduct an experiment in which experienced Australian-based auditors are placed in hypothetical revenue recognition and lease classification decision contexts. The participants are members of the Australian accounting profession who are familiar with applying IFRS.

This paper find support for the perception that when the relevant IFRS are more ambiguous, auditors make less aggressive reporting judgments compared to when the IFRS are less ambiguous. The results also unveil a novel finding that auditors who are more tolerant of ambiguity are likely to choose the accounting treatment that best reflects the economic substance of a transaction when interpreting IFRS compared to those who are less tolerant of ambiguity.

These results would be of interest to policymakers and accounting researchers as they continue to contemplate a shift to more principles-based IFRS.

To the best of the authors’ knowledge, this study is the first to examine the influence of an individual’s ambiguity tolerance on financial reporting quality in jurisdictions that have adopted IFRS.

This study evaluates how well Victorian local councils’ procurement policies align with the sustainable and circular economy (CE) approach that prioritises sustainable and regenerative practices. It proposes a set of criteria designed to effectively integrate environmental sustainability issues into purchasing policies.

Employing the Specific, Measurable, Assignable, Realistic and Time-bound (SMART) framework, a multi-dimensional content analysis guided by the goal-setting theory was applied to evaluate all 79 Victorian local councils’ procurement policies. This approach provided an assessment of policy specificity, measurability, assignability, realism and time sensitivity in promoting environmental sustainability through purchasing policies.

The findings underscored a significant deficiency in policy adherence to all SMART criteria concerning environmental sustainability, hindering the effective green purchasing decisions within government entities. This lack of integration of greening in purchasing policy poses challenges for manufacturers of waste-derived goods, obscuring the procurement objectives of these critical public sector customers.

The paper contributes to the sustainable procurement (SP) discourse by proposing guidelines aimed at improving the efficacy of governmental purchasing of sustainable products. These guidelines address the broader imperative to mitigate the environmental impacts of governmental spending on less sustainable goods, thereby fostering ecological sustainability and promoting responsible consumption.

While past studies have often relied on subjective content analysis methods, the SMART assessment used to develop the environmental sustainability criteria for purchasing policies, which distinguishes this study from previous governmental policy evaluation studies. This approach marks a departure from traditional governmental policy evaluation studies, offering a more structured analysis of policy effectiveness in promoting SP practices.

Australian physiotherapy programs incorporate work-integrated learning within curriculum, with the aim to produce work-ready graduates. Recent research in physiotherapy has identified six domains of work readiness. The purpose of this study was to examine the association between university performance, paid work and work readiness, and explore the perceived contributions of university curriculum, work and life experiences to work readiness in those individuals transitioning into practice.

A mixed-methods design was used incorporating an online survey, and linked university performance data of completing students and recent graduates. The survey included personal and work data, a work readiness scale and Likert scales measuring perceived contributions to work readiness from university curriculum (academic and clinical), work and life experiences. University performance was calculated as the Course Weighted Average Mark. Correlation analysis examined the relationship between university performance, paid work and work readiness. Perceived contributions from university curriculum, and work and life experiences for work readiness domains were calculated as percentages of each Likert response.

Analysis included 129 surveys (51 completing students and 78 recent graduates). There was no association between university performance, work (paid and unpaid) and perceived work readiness (all p-values > 0.05). There was a high consistent trend that university academic curriculum (range 71–97%), clinical curriculum (range 89–99%) and work and life experiences (range 67–94%) contributed to all work readiness domains.

This study highlights the significant influence of university curriculum, work and life experiences on perceived readiness for practice.