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This paper aims to document international evidence of the impact of a board-level governance bundle [size, independence, CEO duality, gender diversity and sustainability committee (SC)] on sustainability reporting (SR) and, separately, on its three dimensions (economic, environmental and social).

The sample includes 370 listed firms from 50 countries. A GRI standards-based disclosure index was constructed to quantify SR across various reporting media.

The baseline findings show that SC positively affects SR and its three dimensions. Board size also has a significant and positive impact on SR and two of its dimensions (economic and social). Similarly, board independence and CEO duality have a significant but negative association with SR and the same two dimensions. Finally, board gender diversity has no significant impact on SR and all its three dimensions.

The findings that only SC significantly influences SR, and its three dimensions, have important implications for corporate governance reforms internationally to improve SR in countries where such committees are not yet part of the board of directors’ sub-committees.

Overall, this study contributes to board characteristics–SR literature and holds significant theoretical and practical implications.

This study aims to investigate contextual factors affecting the deployment of strategy-driven manufacturing accounting techniques (SMAT), as well as the impact of SMAT usage on organisational competitiveness. Seven major SMAT were investigated, namely, benchmarking, integrated performance measurement, environmental management accounting, strategic costing, strategic pricing, strategic investment and life cycle costing.

By using multi-informant strategy, structured questionnaire was used to gather survey data from 129 senior accounting, finance and production personnel of publicly quoted manufacturing companies in Nigeria. Data was analysed using structural equation modelling and propensity score matching.

Result shows that the usage rate of the SMAT is generally moderate. Market orientation and deliberate strategy formulation are notable determinants of SMAT usage. The inability of competition intensity and perceived environmental uncertainty to notably affect SMAT usage suggests that external environmental pressure to use SMAT is weak.

Although the impact of SMAT usage on organisational competitiveness is positive and statistically significant, it is conceivable that the impact of SMAT could have been more assuming SMAT recorded extensive usage. Thus, the lack of competitiveness of manufacturing companies in Nigeria may not be unconnected to the superficial usage of SMAT.

The study contributes to knowledge in three ways. First, it extends studies on the contingency theory that contextual factors influence the adoption of management accounting innovations. Second, it exposes the contextual factors affecting the adoption of SMAT in a developing country. Third, it provides evidence on the value relevance of management accounting innovation in enhancing organisational competitiveness.

The purpose of this paper is to focus on existing law, the legal system and jurisprudence circling round territorial concepts.

This paper is an opinion piece based on current and recent analysis of legal principle.

After the emergence of the internet as well as cyberspace, human activities are not confined solely to the physical world. They have been extended to a very different and peculiar non‐physical world. This world is everywhere and at the same time it is nowhere; and necessarily it is difficult to prescribe rules and enforce the same regarding cyberspace for its everywhere and nowhere proposition. The elementary concept of jurisprudence e.g. title, ownership and possession, etc. cannot be considered in the way we usually understand in case of real world. However, cyberspace has to be controlled by a legal framework that involves new ideas, leading to a new challenge in existing legal philosophy exclusively based on territorial concept.

Traditional territorial jurisprudence has to be revised in the light of cyber necessities arising out of high technological development. Moreover, certain new institutions have to be established in order to apply new principles in dispute settlement of cyber matters. This paper both identifies the need and options for the future.

This study, grounded in the SOR theory, aims to enrich the understanding of customer citizenship behaviour in omnichannel fashion retail by examining how different customer experiences enhance customer engagement and how that engagement leads to customer citizenship behaviour. The influence of return policies on the relationship between customer engagement and customer citizenship behaviour was also examined.

Partial least squares structural equation modelling (PLS-SEM) is used to examine the framework of the proposed study with data collected through a survey (n = 251) to examine the opinions of the respondents about the variables mentioned. The authors also assessed the proposed framework using predictive power assessment using PLS predict.

The study results reveal that customers’ experiences of integration and flexibility in omnichannel retail are positively associated with their engagement. However, customer experiences of connectivity, consistency and personalization do not appear to affect customer engagement significantly in omnichannel retail. The return policy positively moderates the relationship between customer engagement and customer citizenship behaviour in the omnichannel fashion retail context. Predictive power assessment shows that the proposed model has high prediction accuracy.

This study contributes to the marketing literature by investigating different dimensions of consumer experience collectively and its impact on customer engagement and citizenship behaviour. Furthermore, the study contributes to omnichannel retail in fashion industry by testing the return policy as a moderator variable on the relationship between customer engagement and citizenship behaviour.

Este estudio, basado en la teoría SOR, enriquece la comprensión del comportamiento cívico del cliente en el comercio minorista de moda omnicanal examinando cómo las diferentes experiencias del cliente mejoran el compromiso de éste y cómo dicho compromiso conduce al comportamiento cívico del cliente. También se examina la influencia de las políticas de devolución en la relación entre el compromiso del cliente y el comportamiento ciudadano del cliente.

Se utilizó la modelización PLS-SEM para examinar el marco del estudio propuesto con datos recogidos mediante una encuesta (n = 251) para examinar las opiniones de los encuestados sobre las variables mencionadas. Los autores también evaluaron el marco propuesto mediante una evaluación del poder predictivo utilizando la predicción PLS.

Los resultados revelan que las experiencias de integración y flexibilidad de los clientes en el comercio minorista omnicanal se asocian positivamente con su compromiso. Sin embargo, las experiencias de los clientes de conectividad, coherencia y personalización no parecen afectar significativamente al compromiso del cliente en el comercio minorista omnicanal. La política de devoluciones modera positivamente la relación entre el compromiso del cliente y el comportamiento ciudadano en el contexto del comercio minorista de moda omnicanal. La evaluación del poder predictivo mostró que el modelo propuesto tenía una alta precisión de predicción.

El estudio contribuye a la literatura de marketing investigando colectivamente diferentes dimensiones de la experiencia del consumidor y su impacto en el compromiso del cliente y el comportamiento ciudadano. Además, este estudio contribuye a la venta minorista omnicanal en la industria de la moda al probar la política de devoluciones como variable moderadora de la relación entre el compromiso del cliente y el comportamiento ciudadano.

本研究以 SOR 理论为基础, 通过研究不同的顾客体验如何提高顾客参与度, 以及顾客参与度如何推动顾客公民行为, 丰富了对全渠道时尚零售中顾客公民行为的理解。研究还探讨了退货政策对顾客参与和顾客公民行为之间关系的影响。

本文采用 PLS-SEM 模型来检验拟议的研究框架, 并通过调查（n = 251）收集数据, 以检验受访者对上述变量的看法。作者还通过使用 PLS 预测评估预测能力, 对提出的框架进行了评估。

通过调查（n = 251）收集的数据, 使用 PLS-SEM 模型来研究拟议的研究框架, 以考察受访者对上述变量的看法。作者还通过使用 PLS 预测评估预测能力, 对提出的框架进行了评估。

研究结果表明, 顾客在全渠道零售中对整合性和灵活性的体验与他们的参与度呈正相关。然而, 顾客在连通性、一致性和个性化方面的体验似乎并未对顾客参与全渠道零售产生显著影响。退货政策对全渠道时尚零售中顾客参与和公民行为之间的关系起到了积极的调节作用。 预测能力评估表明, 所提出的模型具有较高的预测准确性。

本研究通过对消费者体验的不同维度及其对顾客参与和公民行为的影响进行综合研究, 为营销文献做出了贡献。此外, 本研究通过检验退货政策作为顾客参与和公民行为之间关系的调节变量, 为时尚行业的全渠道零售做出了贡献。

The purpose of this paper is to evaluate the interoperability of ten open access repositories in the field of computer science and IT.

The repositories are identified from the OpenDOAR directory of OA repositories. Five documents from each repository are searched in ten search engines/data discovery tools (OAIster, Scirus, Google, MSN, Yahoo, All the Web, Ask, Altavista, AOL and Gigablast) for determining the visibility of repositories. The documents from each repository are selected randomly using the function sample ( ) of R software.

None of the repositories in the study are fully interoperable (the visibility of repositories in search engines/data discovery tools range from 4 per cent to 92 per cent). OAI‐PMH compliance enhances the visibility of the repositories considerably. Google and MSN retrieved the highest number of documents from the repositories and Gigablast the least.

The paper will encourage the repository administrators to improve the visibility of their repositories keeping in view the indexing policies of various search engines to ensure maximum research impact.

Purpose – This chapter examines the problem of belonging for Muslims in the United States in a political environment where Muslims are increasingly represented as a threatening ‘other’ by conservative politicians and right-wing media. The goal is to demonstrate how an emotionally charged event, the murder of three middle class Muslim students in Chapel Hill, North Carolina, in 2015, was taken up by the media in ways that reflected sharply contested political agendas and constituted divergent stories and biographies of belonging and stigmatization for the victims, their families and the broader Muslim community.

Approach – The research draws on a wide range of media representations of the murder, including local, national and international news sources and social networking sites. The analysis is based on close readings of this range of stories.

Social Implications – The analysis demonstrates that this murder drew widespread attention in the Muslim community because these particular victims readily became representative of a Muslim ‘model minority’. Despite the ambivalence associated with belonging on such terms, the families and Muslim community used the stories of these murder victims to speak out against negative stereotypes and to remind the American public of the dangers of inflammatory rhetoric.

Originality – The chapter takes an original approach to the problem of belonging by tracing in detail how a single event can generate divergent stories that mark their narrators as belonging in ways that are contested by others, vividly demonstrating the process of différance articulated by Derrida.

Fatigue crack growth models based on elastic‐plastic stress‐strain histories at the crack tip region and strain‐life damage models have been proposed. The UniGrow model fits this particular class of fatigue crack propagation models. The residual stresses developed at the crack tip play a central role in these models, since they are applied to assess the actual crack driving force. This paper aims to assess the performance of the UniGrow model based on available experimental constant amplitude crack propagation data, derived for several metallic materials from representative Portuguese bridges. It also aims to discuss key issues in fatigue crack growth prediction, using the UniGrow model, in particular the residual stress computation and the suitability of fatigue damage rules.

The UniGrow model is assessed using data derived by the authors for materials from Portuguese riveted metallic bridges. Strain‐life data, from fatigue tests on smooth specimens, are used to propose a convenient fatigue damage model. Predicted crack growth rates are compared with experimental crack propagation data obtained by authors using fatigue tests on compact tension specimens. Since the UniGrow model is a residual stress‐based propagation model, elastoplastic finite element analysis is proposed for comparison with the analytical approach implemented in the original UniGrow model.

The use of the Smith‐Watson‐Topper damage parameter overestimates the stress R‐ratio effects on crack propagation rates, mainly if the material shows crack propagation rates with small to moderate sensitivity to stress R‐ratio, which is the case of the materials under investigation in this paper. Alternatively, the application of the Coffin‐Manson damage law leads to consistent fatigue crack growth predictions for the investigated range of positive stress R‐ratios. The stress R‐ratios effects may be solely attributed to the residual stresses. Their estimation, using an analytical approach, may lead to inconsistent results, which is demonstrated by an alternative elastoplastic finite element analysis.

Contributions for more accurate predictions of fatigue crack propagation rates, for several stress ratios, using a strain‐based approach is proposed. This approach is valuable since it may be used to reduce the time consuming and costly fatigue crack propagation tests. Furthermore, the proposed approach shows potential for an unified crack initiation and propagation approach.

This paper aims to examine how message consistency pursued through integrated marketing communications (IMC) can build a strong destination brand equity in a very dynamic environment and whether this process is affected by the perceived risk of COVID-19.

Data collection was conducted among 333 international tourists visiting Croatia, a destination that has experienced a remarkable boom in the summer/autumn season of 2021, regardless of the pandemic. Partial least squares–structural equation modelling (PLS-SEM) was used for data analysis.

Results show that IMC consistency has a significant impact on the four destination brand equity dimensions, i.e. awareness, image, perceived quality and loyalty. This influence is found to be the highest on destination brand awareness and the lowest on destination brand loyalty. Perceived risk of COVID-19 moderates the impact of message consistency on brand image and perceived quality.

To the best of the authors’ knowledge, this is the first study that examines the role of IMC consistency in a tourism context during turbulent times. The impact of IMC consistency is analyzed on different components of destination brand equity, which addresses the most recent research call from tourism literature. The moderating effects of perceived risk are considered, thus providing additional implications in a context of high uncertainty. Finally, IMC consistency is assessed from the consumer rather than managerial viewpoints, thus adopting the necessary outside-in approach embedded in the IMC idea.

本文探讨了通过整合营销传播 (IMC) 追求的信息一致性如何在非常动态的环境中建立强大的目的地品牌资产, 以及这一过程是否受到 COVID-19 感知风险的影响。

在 333 名访问克罗地亚的国际游客中进行了数据收集, 该目的地在 2021 年夏季/秋季经历了非凡的繁荣, 无论大流行如何。偏最小二乘 - 结构方程建模 (PLS-SEM) 用于数据分析。

结果表明, IMC 一致性对四个目的地品牌资产维度有显着影响, 即意识、形象、感知质量和忠诚度。发现这种影响对目的地品牌知名度最高, 对目的地品牌忠诚度最低。 COVID-19 的感知风险缓和了信息一致性对品牌形象和感知质量的影响。

据作者所知, 这是第一项研究动荡时期 IMC 一致性在旅游环境中的作用。分析了 IMC 一致性对目的地品牌资产的不同组成部分的影响, 这解决了来自旅游文献的最新研究呼吁。考虑到感知风险的调节效应, 从而在高度不确定的情况下提供额外的影响。最后, IMC 一致性是从消费者而非管理的角度评估的, 因此采用了嵌入 IMC 理念的必要的由外而内的方法。

Este artículo examina cómo la coherencia del mensaje que se pretende conseguir a través de la Comunicación Integrada de Marketing (CIM) puede generar un fuerte valor de marca de un destino turístico en un entorno muy dinámico y si este proceso se ve afectado por el riesgo percibido del COVID-19.

La recogida de datos se ha llevado a cabo entre 333 turistas internacionales que visitaron Croacia, un destino que ha experimentado un auge turístico notable en la temporada de verano/otoño de 2021, independientemente de la pandemia. Para el análisis de datos, se ha empleado la técnica de mínimos cuadrados parciales PLS-SEM.

Los resultados muestran que la coherencia de la CIM tiene un impacto significativo en las cuatro dimensiones del valor de marca de un destino, es decir, notoriedad, imagen, calidad percibida y lealtad. Este impacto es más alto en el caso de la notoriedad y más bajo en el caso de la lealtad. El riesgo percibido del COVID-19 modera los efectos de la coherencia del mensaje en la imagen de marca y la calidad percibida.

Según el conocimiento de los autores, este es el primer estudio que examina el papel de la coherencia de la CIM en un contexto turístico durante tiempos inestables. Se analiza el impacto de la coherencia de la CIM en diferentes componentes del valor de la marca de destino, dando así respuestas a las llamadas más recientes de la literatura turística. Se consideran los efectos moderadores del riesgo percibido, proporcionando así implicaciones adicionales en un contexto de alta incertidumbre. Finalmente, la coherencia de la CIM se evalúa desde el punto de vista del consumidor, adoptando así el enfoque “de afuera hacia adentro”, que es uno de los principios base de la CIM.

The purpose of this paper is to explore a new eco-friendly green textile dyeing. Natural plant Buddleja officinalis is traditionally used as yellow pigment addition in rice. It is worth developing its application and dyeing performance in cotton fabric.

Buddleja officinalis dried flower was extracted with ethanol aqueous. The extraction conditions including ethanol concentration, material to liquor ratio, extract time and temperature were optimized. Then cotton fabrics were dyed with Buddleja officinalis extraction under conventional and ultrasonic conditions. The effects of dyeing time, bath ratio, pH value of dyeing bath, dyeing temperature and mordants on K/S values were studied and the resulting color strength obtained by conventional and ultrasonic dyeing were compared. The ultraviolet (UV) transmittance of Buddleja officinalis dyed cotton fabric was also evaluated.

The color strength of the fabric dyed with Buddleja officinalis under ultrasonic conditions was higher than that under conventional conditions. Alum, Fe and Cu as simultaneous mordants improved the K/S value of the dyed cotton fabrics. Both washing fastness and rubbing fastness were fairly good in all Buddleja officinalis dyed cotton fabrics, washing fastness = 3–4 and rubbing fastness = 4. What’s more, the dyed cotton fabrics showed lower transmittance values as compared to undyed cotton fabrics and indicated potential UV protection capability.

Buddleja officinalis can be a new natural dye source for the ultrasonic dyeing of cotton fabric.

It is for the first time that Buddleja officinalis is used as a natural dye in cotton fabric dyeing with less water and the dyeing using ultrasound has been found to have an obvious improvement in the color strength and color-fastness.

This study aims to compare the level of organizational capabilities of the exporter and non-exporter Iranian knowledge-based firms in the sector of chemical technology.

By combining 18 different indicators, a framework is designed to demonstrate organizational capabilities. The technological, manufacturing, R&D, marketing, organizing and financial capabilities of 732 Iranian knowledge-based firms in the sector of chemical technology (90 exporters and 642 non-exporter firms) are identified between 2015 and 2020. The analysis is based on the Chi-square test and logistic and probit regression.

The results indicate that technological capability, unlike the other five capabilities, is higher in non-exporter firms, and the level of marketing capability is greater in exporter firms, with the highest difference between the two groups.

The research suggests that knowledge-based firms should be evaluated based on export history; there should be some specialized export facilitating packages for both exporter and non-exporter firms; and some baskets from products with related and specialized fields of application should be formed to facilitate international marketing. The results can be a basis for managers and policymakers to improve the firm’s capabilities and competitiveness at the international level.