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International Integrated Reporting Council is in its 10th year of establishment and the integrated reporting (IR) framework released in 2013 was under revision in the year, 2020. Despite some significant developments in the past 10 years, the authors know very little about the perception of preparers towards IR. This paper aims to study the perception of the preparers and to understand the current status of the adoption of IR in India.

The top 500 companies from ET 500 list have been analysed. Banks and financial institutions (a total of 69) have been excluded for the study. Out of 431 companies, the status of IR has been checked by the questionnaire-based survey. Principle component analysis, a dimensionality reduction technique was performed on the responses to understand the important components impacting the perception of companies. Also, a case study methodology has been adopted to compare and analyse the IR trends in the manufacturing and industrial sector.

The result shows that the majority of companies have a positive opinion about IR and the three major components impacting their perception are – concise reporting, effective and transparent reporting and finally, better decision-making.

The result of this study will be useful for the policymakers, regulators, companies who have or will adopt IR. Paper gives a relevant view to academicians for assessing the effectiveness and perception of IR.

Very few studies can be found in India which focusses on analysing the perception of preparers towards the IR. Specially after the circular of SEBI in 2017, it becomes even more important to analyse the insight and awareness of the companies who have adopted IR. The paper is a timely and relevant contribution to the literature by providing insight over the opinion of preparers in India.

The dynamism of competition in international markets requires managers to react accordingly and ensure the firm's survival and competitiveness. This study examines the impact of cognitive styles and dynamic managerial capabilities (DMC) on a firm's international performance and the mediating role of these capabilities in the relationship between cognitive styles and international performance.

This study adopts a quantitative cross-sectional research design, employing a sample of 306 firm owner-managers from exporting companies in Kosovo.

The findings suggest that managers' cognitive styles positively influence firm international performance, including their impact on DMC. Results also indicate that only managerial cognition mediates cognitive styles' effects on a firm's international performance, compared to managers' social capital.

In this study, the authors contribute to the literature by integrating cognitive styles with DMC in a transition country. Moreover, the authors demonstrate that DMC mediate the impact of cognitive styles on the firm international performance.

This study seeks to investigate and discuss the heritage experiences of both domestic and international visitors at Göbeklitepe UNESCO World Heritage Site in Türkiye.

A qualitative research approach was adopted in the current study. TripAdvisor's comments and reviews of both domestic (n = 519) and international (n = 186) visitors regarding their visits to Göbeklitepe were collected. The data were then subjected to content analysis by MAXQDA as qualitative data analysis software. Additionally, an abductive research approach, which consisted of three stages, was implemented for data analysis.

The three aspects of visitor experiences at Göbeklitepe, including cognitive, emotional and relational experiences were found and discussed. Additionally, commonalities and differences among domestic and international visitors in terms of the heritage experience they gained from their visit to Göbeklitepe were revealed and analyzed.

Based on the findings regarding the main aspects of heritage experiences at Göbeklitepe, including cognitive, emotional and relational experiences, site managers and destination marketers can create effective marketing strategies that focus on those characteristics to attract visitors to the site. Moreover, the study can guide destination marketers to develop targeted marketing campaigns that highlight the different historical and religious significance of the site for both groups of domestic and international visitors.

First, the study affirms that Göbeklitepe is an important and impressive cultural heritage site due to its historical significance to both domestic and international visitors. It also strengthens the multifaceted nature of heritage experiences. Especially, the evidence of relational heritage experiences, including the connectedness to heritage and the sense of belonging to the visitor community, enriches the literature of heritage experience in this regard.

The purpose of this paper is to examine the current trends of capital budgeting practices (analysis techniques, discount rate estimations and risk assessment methods) among Pakistani listed firms and analyze the responses conditional on firms’ demographics and executive characteristics.

An online questionnaire was sent via e-mail to top 200 non-financial firms (in terms of market capitalization) listed on Pakistan Stock Exchange.

With a response rate of 35 percent, it is concluded that the theory–practice gap is low as Pakistani listed firms are using discounted cash flow methods of capital budgeting and preferring net present value over internal rate of return. Similarly, weighted average cost of capital is estimated using target value weights, and capital asset pricing model (with extra risk factors) is used to determine the cost of equity capital. For risk assessment, sensitivity analysis and scenario analysis are the dominant approaches; however despite the theoretical superiority, the use of real options is very low. Overall, investment decision responses significantly differ across firm’s demographics and executive characteristics.

Pakistani business schools need to address the low usage of advanced methods such as modified internal rate of return and real options among Pakistani listed firms.

This is the first comprehensive study on the topic in Pakistan and have highlighted the areas of capital budgeting where Pakistani firms’ practices deviates from finance theory.

The purpose of this paper is to investigate the current capital budgeting practices in Bangladeshi listed companies and provide a normative framework (guidelines) for practitioners.

Data were collected with a structured questionnaire survey taking from the chief financial officers (CFOs) of companies listed in the Dhaka Stock Exchange in Bangladesh. Garnered data were then analyzed using descriptive and inferential statistical techniques.

The results found that net present value was the most prevalent capital budgeting method, followed closely by internal rate of return and payback period. Similarly, the weighted average cost of capital was found to be the widely used method for calculating cost of capital. Further, results also revealed that CFOs adjust their risk factor using discount rate.

The findings of this study might help the firms, policymakers and practitioners to take a wise decision while evaluating investment projects. Additionally, this study’s findings enrich the existing body of knowledge in the field of capital budgeting practices by providing more reliable and comprehensive analysis taking samples from a developing economy.

This study aims to address the limited understanding of the complex correlations among strut size, structural orientation and process parameters in selective laser melting (SLM)-fabricated lattice structures. By investigating the effects of crucial process parameters, strut diameter and angle on the microstructure and mechanical performance of AlSi10Mg struts, the research seeks to enhance the surface morphologies, microstructures and mechanical properties of AM lattice structures, enabling their application in various engineering fields, including medical science and space technologies.

This comprehensive study investigates SLM-fabricated AlSi10Mg strut structures, examining the effects of process parameters, strut diameter and angle on densification behavior and microstructural characteristics. By analyzing microstructure, geometrical properties, melt pool morphology and mechanical properties using optical microscopy, scanning electron microscope, energy dispersive X-ray spectroscopy and microhardness tests, the research addresses existing gaps in knowledge on fine lattice strut elements and their impact on surface morphology and microstructure.

The study revealed that laser energy, power density and strut inclination angle significantly impact the microstructure, geometrical properties and mechanical performance of SLM-produced AlSi10Mg struts. Findings insight enable the optimization of SLM process parameters to produce lattice structures with enhanced surface morphologies, microstructures and mechanical properties, paving the way for applications in medical science and space technologies.

This study uniquely investigates the effects of processing parameters, strut diameter and inclination angle on SLM-fabricated AlSi10Mg struts, focusing on fine lattice strut elements with diameters as small as 200 µm. Unlike existing literature, it delves into the complex correlations among strut size, structural orientation and process parameters to understand their impact on microstructure, geometrical imperfections and mechanical properties. The study provides novel insights that contribute to the optimization of SLM process parameters, moving beyond the typically recommended guidelines from powder or machine suppliers.

Given the scientific and practical difficulties inherent in measuring and comparing socioeconomic deprivation (SED), and the further complexity added in cross national measurements, the main aim of this paper was to check the validity of SED measures used in PISA 2018 dataset. The SED measure used in PISA 2018 was the PISA index of economic, social and cultural status abbreviated as the ESCS index. This assessment was important as PISA analysis is based on variables derived from this instrument and the ESCS index and these reports influence and reflect international and comparative education policies and practice.

This study critically evaluates the socioeconomic status measures in the PISA 2018 dataset, focusing on their convergent validity and cross-national comparability. Using responses from over 600,000 students in 73 countries, it examines the validity of SES indicators and their comparability across countries. The study employs principal component analysis to construct local SES measures and compares them with the existing Economic, Social, and Cultural Status (ESCS) index. It explores the relationship between these SES measures and academic achievement in reading, science, and mathematics, aiming to understand their predictive validity in diverse educational settings. Statistical analyses were conducted using the IEA’s IDB Analyser and SPSS, ensuring robustness and generalisability across the diverse participant countries.

Our research findings challenge the assumed superiority of local measures over broader constructs like the Economic, Social, and Cultural Status (ESCS). It suggests that standardised measures like ESCS may provide more reliable predictions of academic achievement across various educational contexts, underscoring the complex relationship between SES measures and academic performance.

Our novel analysis shows that local and cross-national SED measures are poorly correlated. Our findings raise questions about the measures' validity while acknowledging the methodological challenges. We provide empirical evidence to support ongoing debates on the topic.

This study examines the psychological factors that directly influence individuals’ intentions to book or arrange reservations through resort hotel websites within the context of the Unified Theory of Acceptance and Use of Technology (UTAUT). Specifically, this study focused on identifying and understanding the key drivers of online purchase intentions, including performance expectancy, effort expectancy, social influence and facilitating conditions within the UTAUT model.

This study used the UTAUT as a theoretical framework. A quantitative research approach was adopted and data were collected through surveys using a five-point Likert scale. The sample consisted of 270 participants, selected through purposive sampling. Data analysis was performed using Smart PLS software.

The results indicate that performance and effort expectancy significantly influence online purchase intentions. However, social influence did not significantly affect online purchase intention. By contrast, facilitating conditions significantly and positively influence online purchase intention.

These findings have practical implications for hotel managers and marketers. Emphasizing performance, effort expectations and facilitating conditions can improve customer perceptions of website usefulness and directly increase their intention to book. The limited impact of social influence suggests the need to focus less on social recommendations or endorsements in online marketing efforts and prioritize individual factors and objective information.

This study contributes to the field of technology and tourism by examining the psychological factors that directly influence users’ intention to purchase from resort hotel websites. This extends the understanding of online purchase intentions in the context of resort tourism and highlights the importance of facilitating conditions. This study also partially confirms the applicability of the UTAUT model in this domain and provides insights for future research on online purchase intentions in resort tourism.

Today, e-government (electronic government) applications have extended to the frontiers of health-care delivery. E-Nabız contains personal health records of health services received, whether public or private. The use of the application by patients and physicians has provided efficiency and cost advantages. The success of e-Nabız depends on the level of technology acceptance of health-care service providers and recipients. While there is a large research literature on the technology acceptance of service recipients in health-care services, there is a limited number of studies on physicians providing services. This study aims to determine the level of influence of trust and privacy variables in addition to performance expectancy, effort expectancy, social influence and facilitating factors in the unified theory of acceptance and use of technology (UTAUT) model on the intention and behavior of using e-Nabız application.

The population of the study consisted of general practitioners and specialist physicians actively working in any health facility in Turkey. Data were collected cross-sectionally from 236 physicians on a voluntary basis through a questionnaire. The response rate of data collection was calculated as 47.20%. Data were collected cross-sectionally from 236 physicians through a questionnaire. Descriptive statistics, correlation analysis and structural equation modeling were used to analyze the data.

The study found that performance expectancy, effort expectancy, trust and perceived privacy had a significant effect on physicians’ behavioral intentions to adopt the e-Nabız system. In addition, facilitating conditions and behavioral intention were determinants of usage behavior (p < 0.05). However, no significant relationship was found between social influence and behavioral intention (p > 0.05).

This study confirms that the UTAUT model provides an appropriate framework for predicting factors influencing physicians’ behaviors and intention to use e-Nabız. In addition, the empirical findings show that trust and perceived privacy, which are additionally considered in the model, are also influential.

Entrepreneurial activity is a phenomenon that increases the economic growth of countries and improves their social welfare. The economic development levels of countries have significant effects on these entrepreneurial activities. This research examines which institutional and macroeconomic variables explain early-stage entrepreneurship activities in developed and developing economies.

The authors conducted panel data analysis on the data from the Global Entrepreneurship Monitor (GEM) and International Monetary Fund (IMF) surveys covering the years 2009–2018.

First, the authors' results reveal that cognitive, normative and regulatory institutions and macroeconomic factors affect early-stage entrepreneurial activity in developed and developing countries differently. Second, the authors' findings indicate that cognitive, normative and regulatory institutions affect early-stage entrepreneurship more positively in developed than developing countries. Finally, the authors' results report that macroeconomic factors are more effective in early-stage entrepreneurial activity in developing countries than in developed countries.

This study provides a better understanding of the components that help explain the differences in entrepreneurship between developed and developing countries regarding institutions and macroeconomic factors. In this way, it contributes to developing entrepreneurship literature with the theoretical achievements of combining institutional theory and macroeconomic indicators with entrepreneurship literature.