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The paper aims to provide an investigation about the effect of weft yarn type on thermal comfort and air permeability properties of Lyocell blended drapery fabrics.

The paper evaluates the effect of weft yarn type on thermal comfort and air permeability properties of Lyocell blended drapery fabrics. Twill drapery fabrics with 18 Tex linen warp yarn where two types of weft yarns were utilized respectively with the order of “A” yarn and “B” yarn. 58 Tex Lyocell Linen blended first weft yarn (A yarn) was kept constant and the second weft yarn (B yarn) varied in different yarn structures and yarn count. Thermal comfort properties such as thermal conductivity, thermal resistivity, thermal absorptivity, fabric thickness were measured by means of Alambeta device. Correlation matrix between the thermal properties was also displayed. Air permeability results were obtained by using SDL Atlas Digital Air Permeability Tester Model M 021 A. One way analysis of variance (ANOVA) test was performed in order to investigate the effect of weft yarn type on thermal comfort and air permeability properties of Lyocell blended drapery fabrics.

In this paper, weft yarn type was found as a significant factor on some of the thermal comfort properties such as thermal conductivity, thermal resistivity, thermal absorptivity, fabric thickness and on the air permeability properties.

There are limited works related to evaluation of some thermal comfort and air permeability properties of Lyocell blended drapery fabrics.

This chapter is focussed on the macro context of higher education and describes the historical developments in higher education and how these developments affect academic jobs and academic work. When we sketch the development of higher education with a few broad strokes of the pen, we see (1) a development from a small-scale elite institution to broad training (and research) institutes; (2) a struggle over control of higher education; and (3) a movement in which higher education is professionalized and increasingly assigned a societal task, with a series of consequences for education, research and impact. These developments contribute to a field of tension in which old traditions of academic behaviour must be reconciled with demands that are placed on higher education by society. This makes talent management, both on an individual and collective level, no easy task.

Purpose: The assessment of the linkage between quality and several SDGs is crucial due to the significant impact quality has on multiple dimensions. This study employs a comprehensive methodology to elucidate the various dimensions of quality. Additionally, it examines the relationship between quality and multiple SDGs, a topic that has not been previously investigated.

Design/Methodology/Approach: The question arises here that how maintaining quality leads to sustainability; well this question is answered in this study through a content analysis of previous studies and showing the importance of theme quality in various aspects of sustainability like TBL, sustainable development goals (SDGs), etc.

Findings: Quality has proven to be an admirable approach towards sustainability. The risen need for sustainability has brought many perspectives of the world. It can be environmental, social and economic and further these aspects have their own areas for improvement. The complexity of the structure of sustainability requires a basic common area to be focused on, and in this study, quality has proven to be one.

Implications: Through the SDGs it can be derived that each goal had an area where quality needed to be worked on. The several zones of quality are interlinked. Quality of life will automatically improve the education, health water and sanitation services. Therefore, the focus should be laid on attaining sustainability through quality. Quality is achieving excellence in something or a substance that satisfies the requirements needed from it or the resources are utilised effectively and efficiently.

Originality/Value: This study uses a holistic approach in which dimensions of quality have been explained and further the linkage of quality with different SDGs was assessed which has not yet been explored earlier.

The case was developed from secondary sources and interviews with a security analyst. The secondary sources include company annual reports, news reports, analyst reports, industry reports, company websites, stock exchange websites and databases such as Bloomberg and CMIE Prowess.

Increasing competition in product and capital markets has put tremendous pressure on managers to become more cost competitive. To address their firms' uncompetitive cost structures, managers may have to consider dramatic restructuring of their businesses. During 2014–2017, Tata Steel Ltd (TSL) UK considered a series of divestitures and a merger plan to nurse the company back to health. The case considers the economics of the restructuring plan. The case is designed to help students analyze a corporate downsizing program undertaken by a large Indian company in the UK and to highlight the dynamic role of the CFO and governance issues in family firms. It introduces students to issues surrounding a typical restructuring and provides students a platform to practice the estimation of value creation in a restructuring exercise. While some cases on corporate restructuring in the context of developed economies are available, there are very few cases written in an emerging market context. This case bridges that gap. TSL presents a unique opportunity to study corporate restructuring necessitated by a failed cross-border acquisition. It illustrates the potential for value loss in large, cross-border acquisitions. It shows how managerial hubris can prompt family firm owners to overbid in acquisitions and create legacy hot spots. In addition, the case can be used to discuss the causes of governance failures such as weak institutional monitoring and poor legal enforcement in emerging markets that could potentially harm minority shareholders.

The case was developed from secondary sources and interviews with a security analyst. The secondary sources include company annual reports, news reports, analyst reports, industry reports, company websites, stock exchange websites and databases such as Bloomberg and CMIE Prowess.

This study aims to explore the evolutionary trajectory of American corporations and their governance over the past few centuries, using a multidisciplinary investigative approach. The research focuses on the American business landscape because it has played a pivotal role in shaping the field of corporate governance theory and practice.

The author thoroughly investigates archival records, legal documents, academic publications, reputable databases and pertinent literature to unearth valuable insights into the key events that have influenced the evolutionary path of American corporations and their governance throughout history.

Delving into the evolutionary journey of American corporations and their governance reveals a multifaceted narrative, enhancing our comprehension of the impact of the external socio-economic environment, and the effectiveness and limitations of established corporate governance paradigms in addressing such transformations. This introspection establishes the groundwork for ongoing discussions concerning how corporate governance should adapt to meet the evolving needs and expectations of stakeholders and society as a whole, with a specific focus on the pivotal role that boardrooms could play in this regard.

The insights gained from this analysis offer practitioners a foundational resource to understand corporate governance in a complex business landscape. Armed with this understanding, practitioners can better align governance strategies with both historical context and contemporary requirements.

The research has significant social implications in the sense that history highlights the importance of the society in influencing corporate governance practices. It specifically emphasizes the need for the board of directors to consider both shareholder value and social responsibility, while also fostering public trust and confidence.

Many corporate governance concepts are often used with limited understanding of their initial intent, resulting in their unquestioned adoption. In this paper, the author offers a contextual exploration of historical events that have contributed to the development of these diverse corporate perspectives. To the best of the author’s knowledge, there are exceedingly few, if any, papers that present comparably insightful and multidisciplinary insights into the evolutionary path of corporations and their governance, especially within a dynamic and influential market like that of the USA.

Supply chain (SC) management is more challenging than ever. Significantly, the pandemic has provoked global and economic destruction that appeared in the manufacturing industry as a “black swan.” Therefore, the purpose of this study was to examine the role of information processing and digital supply chain in supply chain resilience through supply chain risk management.

This study examines SC risk management and resilience from an information processing theory perspective. The authors used data collected from 251 SC professionals in the manufacturing industry, and the authors used a quantitative method to analyze the data. The data was analyzed using partial least squares-structural equation modeling. To confirm the higher-order measurement model, the authors used SmartPLS version 4 software.

This study found that information processing capability (disruptive orientation and visibility in high-order) and digital SC significantly and positively affect SC risk management and resilience. Similarly, SC risk management positively mediates the relationship between information processing capability and digital SC. However, information processing capability was found to have a more substantial effect on SC risk management than the digital SC.

This study has both academic and practical contributions. It contributed to existing information processing theory, and manufacturing firms can improve their performance by proactively responding to SC disruptions by recognizing the pivotal role of study variables in risk management for a resilient SC.

The conceptual model of this study is based on information processing theory, which asserts that synchronizing information processing capabilities and digital SCs allows a firm to deal with unplanned events. SC disruption orientation and visibility are considered risk controllers as they allow the firms to be more proactive. An integrated model of conceptualizing the disruption orientation, visibility (higher-order) and digital SC with information processing theory makes this research novel.

Although doctoral education has experienced substantial development in recent decades, it remains an elite, hence fragile, dimension of university policy and practice. This study aims to articulate perspectives to guide the next phase of strengthening and growth.

Working from theoretical and empirical research conducted in China, including scholarship on workforce ecosystems, education design and the student experience, this study contributes a framework with qualitative insights which clarify the goals and experiences of doctoral education in ways that will render it more relevant, effective and contributing.

The paper identifies areas for doctoral reform to ensure career readiness, including three distinctive outcomes and four indispensable experiences.

This study advances a doctoral design framework which can render transparent the substance of programs and prompt program coordinators to develop and ensure career relevance.

The primary objective of this paper is to explore how space organizations can incorporate children and imagination in their accountability-based accounting and decision-making processes.

This study centers on stakeholder engagement with children, specifically examining the drawing competition associated with the CHaracterising ExOPlanet Satellite (CHEOPS) space exploration mission. We employ a multidimensional research design consisting of both an interpretive approach to the 2,748 space-related drawings submitted by children across Europe to the CHEOPS drawing competition in 2015 and a content analysis of 46 media releases published by ESA and the University of Bern, the key partners of the CHEOPS mission.

Our analysis of the children’s drawings and the CHEOPS media releases indicates that the related organizations account for some of the children’s visions and imaginations, but shortcomings exist in addressing the ethical and space environmental concerns related to space exploration. We explore implications for the space accounting agenda by applying the critical dialogic accountability framework proposed by Dillard and Vinnari (2019), which allows for a discussion on an outline for action by incorporating intergenerational equity (Thomson et al., 2018) and moral imagination (Werhane, 1999).

This study offers a novel exploration of a largely overlooked yet crucial stakeholder group: children. By focusing on their unique perspectives and imaginative capabilities, the paper brings forth the voices of those who will inherit the future of space exploration. Employing children’s drawings as a medium of symbolic communication, this research study offers fresh insights into their perceptions, particularly relevant to space accounting. This innovative approach not only enriches the literature on stakeholder engagement and accountability but also provides space organizations with valuable guidance on fostering inclusivity and ensuring that the interests of future generations are considered in decision-making processes.

This study aims to investigate the quality of disclosure of a cutting-edge reporting tool – integrated reporting (<IR>) – in terms of its effectiveness to report on COVID-19 pandemic information, its ability to provide forward-looking information and risk impact implications, and its quality determinants in challenging times.

Thanks to a content analysis of 247 <IR> for FY20, an integrated reporting disclosure score was developed to assess the disclosure quality provided by the sampled companies. Three research questions were tested through logistic regressions.

Non-financial disclosure activities struggle to provide adequate information in terms of potential future scenarios, risk assessment and forward-looking analyses. However, companies incorporated in “Anglo-Saxon” territories drafted integrated reports of higher quality. More recently, incorporated companies have made a greater effort to measure and report COVID-19 pandemic impacts on environmental, social and governance and business activities, also increasing their risk assessment and mitigation efforts. Concerning the determinants of disclosure quality, leverage, corporate governance structures, country of incorporation and belonging to “high impact” industries all lead to a higher quality of <IR> disclosure.

Examining in detail corporate social responsibility activities and corporate governance integrity is pivotal to orienting strategy towards sustainable trajectories: to do so, corporate reporting and disclosure practices are essential tools. In this context, corporate governance systems that emphasize board diversity are proven, even in disruptive circumstances, to play a crucial role in providing corporate reports of higher quality. High disclosure quality that goes beyond mere financial results is considered to be necessary to remain competitive strategically, socially and environmentally.