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This study aims to explore the impact of retail facilities’ (RF) characteristics on customers' spatial cognition and accessibility to products, which inherently affect the facility's performance. Namely, the ratios of the facilities’ dimensions and the shelving configurations are investigated.

The visual attributes of RF are used as the method of assessment, relying on the principles of the Space Syntax theories; several design alternatives of RF are generated which represent different characteristics and compared using computer software (Depthmap X). The perceived variance in performance sheds light on the influence of the investigated characteristics.

The results have pointed out that dimension ratios can affect the facilities’ performance, especially with the shelving configuration considered. Furthermore, certain shelving layouts are more advantageous compared to other layouts. Other design features have been concluded, shedding light on measures for optimizing performance.

Due to the endless number of possibilities of retail facility designs, the study has focused on simplified designs only, excluding intricate designs which can possibly offer an additional important perspective on design influences.

The findings benefit the RF sector by producing customer-centered designs through optimizing layouts and configurations, improving product visibility and enhancing accessibility. This potentially enhances costumers' experiences and promotes satisfaction, thus attracting more consumers and increasing sales.

Although the Space Syntax principles are long-established, their application to RF is novel. This is also true for the findings which can represent a guide for retail facility designs.

Many organisations, including professional councils, operate manually to ensure document flow to clients and stakeholders. This results in the loss of valuable documentation such as certificates and the incurring of costs due to the returning of post to the sender. The purpose of this study was to explore digital transformation of document flow at the South African Council for Social Science Professionals.

The methodological approach involved qualitative data collected through interviews, observation and document analysis in response to research questions. The study was a participatory action research project that involved collaboration between researchers and study participants in defining and solving the problem through needs assessment exercise. All three phases of participatory action research were followed, namely, the “look phase”: getting to know stakeholders so that the problem is defined on their terms and the problem definition is reflective of the community context; the “think phase”: interpretation and analysis of what was learned in the “look phase” and the “act phase”: planning, implementing, and evaluating, based on information collected and interpreted in the first two phases.

The study identified various issues relating to poor data quality, high rate of registered postal returns and non-delivery electronic messages that cannot reach all the intended recipients and accumulation of data for decades. In this regard, the study proposes a framework that can be used by SACSSP to update and verify their details on the portal, as well as digital certificates for membership.

Although the proposed framework is tailor-made for the professional council, it is not depended on prescribed technologies due to usage of open standards that can be used by industry and researchers. Therefore, it can be applied in other context where institutions such as universities communicate with many clients via postal or courier services.

The study used participatory action research involving the researchers and the organisation to solve the problem. The study presented a workflow that the council can use to ensure that the documents reach intended recipients. Furthermore, digital transformation of the process will ensure that the registered professionals are able to access their certificates online and can print them when necessary.

The purpose of this study is to explore and gain a greater understanding of women's entrepreneurship during the COVID-19 pandemic. How have women entrepreneurs changed their entrepreneurship during the COVID-19 pandemic? What dimensions are highlighted by women entrepreneurs for a sustainable entrepreneurship during the COVID-19 pandemic?

This study was conducted with a qualitative design where multiple case studies were conducted with 30 women. Data were collected through qualitative interviews with the women entrepreneurs in Asia and Europe.

The results from this study show that women entrepreneurs have mainly focused on financial resources. Economic sustainability is required for companies to survive a crisis in the form of a pandemic. This study has shown what lessons women have from the pandemic where the four D’s model constitute a first step to a theoretical contribution. For women, it is about dollars (e g economic sustainability), demand from customers, the role that digitization has played and distribution both to customers and from suppliers.

Practical implications from this study are that women entrepreneurs need to be prepared for economic crises to a larger extent. The economic sustainability plays a key role in sustainable businesses for women entrepreneurs in any kind of context.

Women's entrepreneurship looks different, and more knowledge is needed about their conditions. It contributes to increased social sustainability.

This study contributes to an increased understanding of how women's entrepreneurship has been affected during a global crisis.

This paper aims to develop a novel approach to Islamic deposit insurance, specifically addressing the deficiencies in the current prevailing models of Islamic deposit insurance.

The analysis in this paper adopts a qualitative content analysis approach to review the existing literature on Islamic deposit insurance and propose a new model.

The proposed model includes a revised scheme. In the event of a bank failure, the funds used to reimburse depositors of the failed bank are divided into two distinct categories. The first category includes nonrepayable premiums that have been previously paid by the failed bank and managed by the Islamic deposit insurance agency or Islamic deposit insurance corporation. The second category comprises qard hasan, an interest-free loan provided by the Islamic deposit insurance agency or Islamic deposit insurance corporation using the deposit insurance funds from the collective pool of premiums of other banks.

The proposed model ensures that well-managed banks are not unfairly burdened by the failures of their poorly managed counterparts, thus preventing a sense of unfairness and inefficiency. Implementing the proposed model may result in higher business practices and risk management standards, ultimately leading to better depositors’ protection and banking system’s stability.

This paper offers a significant contribution to the limited literature on Islamic deposit insurance. The proposed model enriches the discourse and offers valuable insights for the future development of Islamic banking.

This paper aims to define a hierarchical and multi-criteria framework based on pillars of the Modernization of Higher Education to evaluate European Accounting Doctoral Programmes (EADE-Model).

The authors applied a quali-quantitative methodology based on the analytic hierarchy process and the survey approach. The authors conducted an extensive literature and regulation review to identify the dimensions affecting the quality of Doctoral Programmes, choosing accounting as the relevant and pivotal field. The authors also used the survey to select the most critical quality dimensions and derive their weight to build EADE Model. The validity of the proposed model has been tested through the application to the Italian scenario.

The findings provide a critical extension of accounting ranking studies constructing a multi-criteria, hierarchical and updated evaluation model recognizing the role of doctoral training in the knowledge-based society. The results shed new light on weak areas apt to be improved and propose potential amendments to enhance the quality standard of ADE.

Theoretical and practical implications of this paper are directed to academics, policymakers and PhD programmes administrators.

The research is original in drafting a hierarchical multi-criteria framework for evaluating ADE in the Higher Education System. This model may be extended to other fields.

This study aims to investigate the moderating effect of the COVID-19 epidemic on the relationship between key audit matter (KAM) and auditing quality.

The authors use the ordinary least squares regression on data from 942 firm-year observations of Jordanian non-financial institutions across the period (2017–2022) to test the hypotheses. The authors use content analysis method to measure levels of KAM disclosure.

The investigation’s findings highlight the importance of KAM disclosure in achieving audit quality in line with international standard on auditing no. 701 (ISA-701) requirements. COVID-19 is also found to have a positive relationship with audit quality, further confirming the crisis’s devastating impact on audit complexity and risks and providing evidence for the need for supplementary, high-quality audit services. Due to the correlation between KAM disclosure and increased auditor workload and responsibility, the analysis reveals that the COVID-19 factor strengthens the link between KAM disclosure and audit quality.

This study has the potential to be used as a basis for the creation of a new regulation or standard regarding the reporting of unfavourable events in financial filings. This study’s findings provide standard-setters, regulators and policymakers with current empirical data on the effects of implementing ISA-701’s mandate for external auditors to provide more information on KAM. The COVID-19 crisis offers a suitable setting in which to examine the value of precautionary disclosures in times of economic uncertainty, as well as the significance of confidence interval disclosures and the role of external auditing in calming investor fears. This analysis is helpful for stakeholders, regulatory agencies, standard-setters and readers of audit reports who are curious about the current state of KAM disclosures and the implementation of ISA-701. The results may have ramifications for academia in the form of a call for more evidence expanding this data to other burgeoning fields to have a clear explanation of the real impact of reporting KAM on audit practices.

To the authors’ awareness, this research is one of the few empirical studies on the effect of the COVID-19 crisis on auditing procedures, and more specifically, the effect of disclosures on KAM by external auditors on audit quality. This study’s findings represent preliminary scientific evidence linking the pandemic to business performance. Minimal research has been done on how auditors in developing nations react to pandemic investor protection and how auditors’ enlarged reporting responsibilities affect them. The vast majority of auditing studies have been conducted in a highly regulated system, so this research contributes by examining audit behaviour in a weak legal context.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Impact on diversity in CEE countries is largely limited to cultural pressures on EU member firms. But Oil and Gas MNEs that also operate in Western markets are more open to favorable approaches to the different dimensions of diversity.

The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Determining the suitable material and accurate thickness of the thermal insulation layer used in exterior walls during the design phase of a building can be challenging. This study aims to determine suitable material and optimum thickness for the insulation layer considering both operational and embodied factors by a comprehensive assessment of the energy, economic and environmental (3E) parameters.

First, the energy model of an existing building was created by using Autodesk Revit software according to the as-built floor layout to evaluate the impact of five alternative insulating materials in varying thickness values. Second, using the results derived from the model, a thorough evaluation was conducted to ascertain the optimal insulation material and thickness through individual analysis of 3E factors, followed by a comprehensive analysis considering the three aforementioned factors simultaneously.

The findings indicated that polyurethane with 13 cm thickness, rockwool with 10 cm thickness and EPS with 20 cm thickness were the best states based on energy consumption, cost and environmental footprint, respectively. After completing the 3E investigation, the 15-cm-thick mineral wool insulation was presented as the ideal state.

This study explores how suitable material and thickness of insulating material can be determined in advance during the design phase of a building, which is a lot more accurate and cost-effective than applying insulating materials by assumed thickness in the construction phase.

To the best of the authors’ knowledge, this paper is unique in investigating the advantages of using thermally insulating materials in the context of a mosque structure, taking into account its distinctive attributes that deviate from those of typical buildings. Furthermore, there has been no prior analysis of the cost and sustainability implications of these materials concerning the characteristics of subtropical monsoon climate.

Drawing on the natural resource-based view (NRBV) theory, the study aimed to examine the mediating role of green innovation (GI) in the nexus between green human resource management practices (Green HRMPs) and sustainable business performance (SBP).

This study adopted the descriptive time-lagged research design. Data were collected from 278 managerial staff of five mining companies in Ghana at different waves within a 3-month interval. Descriptive and inferential statistics were used to analyse the data received using the statistical package for the social sciences (SPSS) statistics (V. 26.0) and Smart PLS (V.4.0).

The study found that Green HRMPs significantly related more to economic performance (EP) than social performance (SP) but did not significantly relate to environmental performance (EnP). Moreover, the results revealed that GI partially mediated the nexus between Green HRMPs and both SP and EP but fully mediated the link between Green HRMPs and EnP.

The relevance of Green HRMPs in ensuring corporate sustainability has been largely established in the extant literature. However, there is an evidential dearth of studies in the literature concerning the mediating role of GI in the nexus between Green HRMPs and SBP, especially in developing economies context. Hence, this study serves as a significant contributing card from Ghana by advancing the NRBV theory.

Drawing upon social exchange theory, this research investigates the interplay of corporate philanthropy, environmental marketing strategy, relationship quality, greenwashing, and customer citizenship behavior in the family-owned hotels of an emerging market.

A field survey questionnaire was used to gather the data from 394 hotel customers by randomly selecting three premium family-owned hotels in Lahore: Faletti’s, Avari, and Holiday Inn. The data was analyzed using the structural regression modeling (SRM) technique with the assistance of AMOS version 24.

The results show that corporate philanthropy and environmental marketing strategy positively influence relationship quality, and relationship quality positively influences customer citizenship behavior. Relationship quality partially mediates the association between corporate philanthropy and customer citizenship behavior, but we found that greenwashing does not have a moderating role.

This research has theoretical implications for marketing scholars and practical implications of family-owned hotels in emerging markets.

The study has contributed contextually by collecting a unique dataset from family-owned hotels in an emerging market. Theoretically, we have conceptualized a model through the Social Exchange Theory by recommending relationship quality as a mediator and greenwashing as a moderator.