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The purpose of the study is to discover clusters or homogenous groups of work-from-home (WFH) Internet subscribers in the Philippines based on the attributes of speed, network quality, customer service, after-sales support, price, contract and value for money. Another objective is to determine if the formed clusters are related to the demographic profile.

A total of 275 internet subscribers from Metro Manila were surveyed. K-means cluster analysis using the Hartigan-Wong algorithm was performed on the data to generate the clusters.

Results generated four significant clusters, which were named service value expecters, average expecters, low expecters and high expecters. Most of the subscribers are under the high expecters, followed by the service value expecters. The age and income of the subscribers are the profile that can affect the formulation of clusters in the Internet service industry. Those people in the younger age groups can be seen as more demanding, while older people tend to be content with the Internet service. Counter-intuitively, people with higher income seem to be more easily satisfied with Internet service features, while those people with lower income seem to be more demanding. Educational attainment and the number of household members do not have a direct effect on the formulation of clusters of Internet subscribers.

This is the first study to use cluster analysis in identifying possible segments of WFH Internet subscribers based on Internet service attributes. Its value is the provision of market segments based on which can be the basis for formulating marketing strategies and policies for the telecommunications industry.

Soil nutrient management and fertilizer use by farmers are important for sustainable grain production. The authors examined the effect of an experimental agricultural extension program, the science and technology backyard, in promoting sustainable soil nutrient management in the North China Plain (NCP). The science and technology backyard integrates farmer field schools, field demonstrations, and case-to-case counselling to promote sustainable farming practices among rural smallholders.

The authors conducted a large-scale household survey of more than 2,000 rural smallholders. The authors used a multivariate regression analysis as the benchmark to assess the effect of the science-and-technology backyard on smallholder soil nutrient management. Furthermore, the authors used coarse exact matching (CEM) methods to control for potential bias due to self-selection and the (endogenous) switching regression approach as the main empirical analysis.

The results show that the science-and-technology backyard program increased smallholders' wheat yield by approximately 0.23 standard deviation; however, no significant increase in maize yield was observed. Regarding soil nutrient use efficiency, the authors found a significant improvement in smallholders' phosphorus and potassium use efficiencies for both wheat and maize production, and a significant improvement in nitrogen use efficiency for wheat production, but no significant improvement of nitrogen use efficiency for maize production.

This study evaluated a novel participatory agricultural extension model to improve soil nutrient management practices among smallholders. The integration of agronomists' scientific knowledge and smallholders' local contextual experiences could be an effective way to improve farmers' soil nutrient management. This study provides the first quantitative estimates based on rigorous impact assessment methods of this novel extension approach in rural China.

This paper investigates the challenges and opportunities for the deployment of whistleblowing as an accountability mechanism to curb corruption and fraud in a developing country. Nigeria is the institutional setting for the study.

Adopting an institutional theory perspective and a survey protocol of urban residents in the country, the study presents evidence on the whistleblowing program introduced in 2016. Nigeria’s whistleblowing initiative targets all types of corruption, including corporate fraud.

This study finds that, even in the context of a developing country, whistleblowing is supported as an accountability mechanism, but the intervention lacks awareness, presents a high risk to whistleblowers and regulators, including the risk of physical elimination, and is fraught with institutional and operational challenges. In effect, awareness of whistleblowing laws, operational challenges and an institutional environment conducive to venality undermine the efficacy of whistleblowing in Nigeria.

The study presents a model of challenges and opportunities for whistleblowing in a developing democracy. The authors argue that the existence of a weak and complex institutional environment and the failure of program institutionalization explain those challenges and opportunities. The authors also argue that a culturally anchored and institutionalized whistleblowing program encourages positive civic behavior by incentivizing citizens to act as custodians of their resources, and it gives voice to the voiceless who have endured decades of severe hardship and loss of dignity due to corruption.

This study adopts an institutional entrepreneurship perspective in the context of public–private partnerships (P3s) to highlight the role of social actors in enacting institutional change in a complex organizational setting. By studying the actions of two prominent social actors, the authors argue that successful institutional change is the result of dynamic managerial activity supported by political clout, organizational authority and the social positioning of actors.

The authors conducted a field-based case study in a complex institutional and organizational setting in Alberta, Canada. The authors employed an institutional entrepreneurship perspective to identify and analyze the activities of two allied actors motivated to transform the institutional environment for public infrastructure delivery.

The empirical study suggests that the implementation of institutional change is both individualistic and collaborative. Moreover, it is grounded in everyday organizational practices and activities and involves a coalition of allies invested in enacting lasting change in organizational practice(s), even when maintaining the status quo seems advantageous.

The authors critique the structural explanations that dominate the literature on public–private partnership implementation, which downplays the role of agency and minimizes its interplay with institutional logics in effecting institutional change. Rather, the authors demonstrate that, given the observed impact of social actors, public–private partnership adoption and implementation can be theorized as a social phenomenon.

The impact of potassium permanganate (KMnO₄) treatment on the tensile strength of an alkali-treated pineapple leaf fiber (PALF) reinforced with tapioca-based bio resin (cassava starch) was studied.

The PALF was exposed to sodium hydroxide (NaOH) treatment in varying concentrations of 2.0, 3.7, 4.5 and 5.5g prior to the fiber treatment with KMnO₄. The treated and untreated PALFs were reinforced with tapioca-based bio resin. Subsequently, they were subjected to Fourier transform infrared (FTIR) and tensile test analysis.

The FTIR analysis of untreated PALF revealed the presence of O-H stretch, N-H stretch, C=O stretch, C=O stretch and H-C-H bond. The tensile test result confirmed the highest tensile strength of 35N from fiber that was reinforced with 32.5g of cassava starch and treated with 1.1g of KMnO₄. In comparison, the lowest tensile strength of 15N was recorded for fiber reinforced with 32.5g of cassava starch without KMnO₄ treatment.

Based on the results, it could be deduced that despite the enhancement of bioresin (cassava starch) towards strength-impacting on the fibers, KMnO₄ treatment on PALF is very vital for improved tensile strength of the fiber when compared to untreated fibers. Hence, KMnO₄ treatment on alkali-treated natural fibers preceding reinforcement is imperative for bio-based fibers.

This paper aims to verify whether the integration of sustainability in executive compensation positively affects firms’ non-financial performance and whether corporate governance characteristics enhance the relationship between sustainability compensation and firms’ non-financial performance and to expand the domain of the impact of sustainability on non-financial performance.

This analysis is based on a sample of companies listed on the Milan Italian Stock Exchange from the Financial Times Milan Stock Exchange Index over the 2016–2020 period. Regression analysis was used by using data retrieved from the Refinitiv Eikon database and the sample firms’ remuneration reports.

The findings of this paper show that embedding sustainability in executive compensation positively affects firms’ non-financial performance. The results of this paper also reveal that specific corporate governance features can improve the impact of sustainability on non-financial performance.

This analysis is limited to Italian firms included in the Financial Times Milan Stock Exchange Index; however, the findings are highly significant.

The findings provide regulators with useful insights for considering the integration of sustainability goals into executive remuneration. Another implication is that policymakers should require – at least – listed firms to fulfil specific corporate governance structural requirements. Finally, the findings can provide investors and financial analysts with a greater awareness of the role played by executive remuneration in the long-term value-creation process.

This paper contributes to addressing the relationship among sustainability, remuneration and non-financial disclosure, drawing on the stakeholder–agency theoretical framework and focusing on Italian firms. This issue has received limited attention with controversial results in the literature.

The study investigated the relationship between residual audit fee and real income smoothening, proxied as real operating cash flow and production expenditure smoothing of non-financial firms in Nigeria.

The study relied on secondary data from annual financial statements of 75 firms in the non-financial sector from 2010 to 2019. The study estimated the residual audit fee using a modified model from several contexts to suit the Nigerian environment. The hypotheses were tested using the dynamic panel GMM estimation procedure.

The results showed a significant negative effect of residual audit fee on (real) operating cash flow smoothing and production expenditure smoothing of non-financial firms. The control variables showed mixed effects for the industry-related (firm size and profitability), auditor attribute (audit quality and audit report lag) and the board related (board size and board independence).

The firms included in the analysis were selected based on data availability from MachameRatios® and the occurrence of missing values for some of the variables used in the various estimation models may bias results.

The study identifies the nexus between RAF and real earnings management practices of non-financial firms; and shows the implication of fee payment to the overall conduct of the audit. More so, the mixed findings from the CVs suggest that in the context of developing economies, shareholders and capital markets regulators should be watchful of residual audit fees and utilise it as a gauge for audit quality and also an indicator of opportunism and weak internal control in the firm in the future assessments.

The implication of the study stems from its relevance to the capital market stability and the potential negative disastrous effect of corporate failure from earnings management practices.

The study develops a newly residual audit fee model to explore the effect of RAF on real income smoothing rather than the widely used models from prior literature; secondly, the focus on real activities manipulation may present additional evidence that applies to developing countries rather the widely used accrual measurement technique from an economic bonding perspective.

The purpose of this paper is to determine the effect of adding Aloe vera powder (AVP) in the production of mahewu with the aim of determining its shelf-life and sensory qualities.

Mahewu was produced at home (Sample B) and in the laboratory (Sample C) using a standard home-made procedure with the addition of AVP. A control mahewu (Sample A) was produced without AVP. Shelf-life was determined by following the chemical, microbiological, physical properties at 36 ± 2 °C for 60 days and the sensory properties of the products were also evaluated.

Physicochemical analysis revealed decreases in pH ranging between 3.3 and 2.4 from day 15–60 days of storage in all three samples. There was a significant increase (p < 0.05) in titratable acidity (0.2–1.8%) of all mahewu samples during storage. Total soluble solids were different amongst the samples from day 15 to day 60. The colour of the products was significantly different (p = 0.05) with respect to L*, a* and b* throughout the storage period. Microbiological results revealed an increase in coliforms bacteria, lactic acid bacteria, and yeast during storage. Sensory analysis showed that the control mahewu was more preferred than AVP added mahewu.

The study may help small-scale brewers to increase the shelf-life of mahewu.

Results of this study showed that the addition of AVP extended shelf-life of mahewu up to 15 days at 36 ± 2 °C.

The deadly nature of the coronavirus (COVID-19) has severe consequences on human health and the global economy. There are rising numbers of COVID-19 cases despite containment measures. Organizations differ in their strategic responses to institutional forces. This study investigates the role of organizational characteristics in shaping COVID-19 safety practices among small and medium construction enterprises (SMEs) in Nigeria.

A quantitative research approach was employed through exploratory and descriptive designs. The study questionnaires were administered to 362 active construction SMEs which were randomly sampled from the list of 6,364 SMEs registered with the corporate affairs commission in Lagos, 296 were used for analysis; corresponding to an 82% response rate. Factor analysis was used to reduce 9 COVID-19 safety practices to 3 core practices used for further analysis. Multiple regression was employed to determine the relationship between organizational characteristics and COVID-19 safety practices.

Results show that SMEs workforce, annual turnover and total asset have a positive and significant relationship with COVID-19 safety practices, while SMEs’ area of specialization is a poor predictor. It was concluded that organizational characteristics play a significant role in shaping COVID-19 safety practices among SMEs

The study is limited to only five organizational characteristics; new variables could be examined in the future.

This study shows that organizational characteristics can shape COVID-19 safety practices among SMEs. Findings will assist procuring entities in their decision to award construction contracts during the pandemic.

The purpose of this study is to analyze the performance of indigenous innovation in developing countries in the era of trade liberalization. It analyzes indigenous innovation from research and development (R&D) investments to innovation output and its effect on economic growth.

The sample for this study includes 20 middle-income countries across five continents for the period between 1994 and 2018. The study employs the Crepon Duguet and Mairessec CDM model in a panel data setting to do a multistage analysis of the innovation process. A vector error correction model VECM is employed to test for Granger causality between the variables investigated.

The results show that imports and foreign direct investments (FDI) have generally have short-run and long-run causal effects on domestic R&D investments. In regions where imports and FDI do not have individual causal effects on innovation output, a joint increase in each of them and R&D have both short-run and long-run causal effects. Indigenous innovation is a significant contributor to economic growth when a country can produce and export novel products.

The sample is only limited to developing economies, and due to the unavailability of data, only 20 countries were captured.

Imported products and FDI are critical to the innovation drive when such activities are targeted at enhancing indigenous innovation from R&D to the production of new products. Hence, policy formulation should encourage the absorption of foreign technologies that serve as inputs to indigenous innovation.

This paper focuses specifically on indigenous innovation and analyses the influence of foreign technologies in this effort. It tests the moderating roles of imports and FDI in the relationship between R&D and innovation output, concluding that both variables enhance the effect of R&D on innovation output.