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The authors have determined whether the points fixed by all the full and the partial Atkin–Lehner involutions W_Q on X₀(N) for N ≤ 50 are Weierstrass points or not.

The design is by using Lawittes's and Schoeneberg's theorems.

Finding all Weierstrass points on X₀(N) fixed by some Atkin–Lehner involutions. Besides, the authors have listed them in a table.

The Weierstrass points have played an important role in algebra. For example, in algebraic number theory, they have been used by Schwartz and Hurwitz to determine the group structure of the automorphism groups of compact Riemann surfaces of genus g ≥ 2. Whereas in algebraic geometric coding theory, if one knows a Weierstrass nongap sequence of a Weierstrass point, then one is able to estimate parameters of codes in a concrete way. Finally, the set of Weierstrass points is useful in studying arithmetic and geometric properties of X₀(N).

The earth is facing challenges to work for the survival of human life during domino effect disasters. The emergency resource storage locations should be selected considering the probability of domino effect disasters. The first purpose of this study is to select the storage locations where domino effect probability is less. And second, facility development cost and transportation costs and costs for unutilized capacity have been optimized.

The work is a multiobjective optimization problem and solved with weighted sum approach. At first, the probabilities of domino effect due to natural disasters are calculated based on the earthquake zones. Then with that result along with other necessary data, the location to set up storage facilities and the quantities of resources that need to be transported has been determined.

The work targeted a country, Bangladesh for example. The authors have noticed that Bangladesh is currently storing relief items at warehouse which is under the domino effect prone region. The authors are proposing to avoid this location and identified the optimized cost for setting up the facilities. In this work, the authors pointed out which location has high probability of domino effect and after avoiding this location whether cost can be optimized, and the result demonstrated that this decision can be economical.

Disaster response authorities should try to take necessary proactive steps during cascading disasters. The novelty of this work is determining the locations to select storage facilities if the authors consider the probability of the domino effect. Then a facility location optimization model has been developed to minimize the costs. This paper can support policymakers to assess the strategies for selecting the location of emergency resource facilities.

This study aims to explore whether the working parents' perception about the necessity of childcare centres for their work efficiency is associated with their anxieties and concerns related to their dual responsibilities, i.e. providing proper parental childcare and maintaining work efficiency.

A sample of 100 employed parents, from the Jashore region of Bangladesh, was surveyed, and descriptive and inferential statistics were used to analyze the data.

It was revealed that there is a strong association between the perceived negative impact on job performance, childcare, child development, work efficiency and perceived need for a childcare centre.

The limitation of this study is that it was confined to Jashore University of Science and Technology. The results may differ from those of the study conducted outside this study area and the methodology used here.

This study has significant practical implications for employers, childcare service providers and policy makers, especially in Bangladesh. The employers will be able to understand the demand for childcare services centres among the employed parents in respective organizations. It will draw attention of employers of knowledge intensive industries and grants commission to the issue of conflict of work and childcare-related responsibilities of employed parents. This will also make employers conscious about the dilemma that is undergone by employed parents motivating them to take actions for minimizing such conflicts to ensure better job performance of working parents.

Based on this study, childcare providers and other policy makers will be able to ascertain the potential size of the childcare market and determine the requirement for investment in childcare-related human resources development. As the work and childcare responsibilities compete for limited time of working parents, either childcare or job performance suffers. This causes concerns, anxieties or remorse, which again hampers the job performance further. Therefore, this study may motivate the university authority around the world, specifically those in Bangladesh, to provide childcare facilities for its faculties, students and other employees.

This study contributes to the literature on growing demand for centre-based childcare services in an emerging economy context. It provides evidence of high demand for on- and off-site childcare centres to enhance work efficiency of working parents.

Human resources can differentiate firms from their competitors or directly affect the success or failure of firms. As in many sectors, there is a need for qualified employees in the logistics sector, which is of great importance for the national economies. Qualified employees in this sector contribute to the success of the companies and the development of the industry. In this study, it is aimed to reveal the qualifications and characteristics of the labour force needed by logistics companies. It was also aimed to show the impact of COVID-19 on logistics job ads. For this purpose, a total of 1,410 job vacancy postings (before COVID-19) and a total of 1,700 job vacancy postings (during COVID-19) were searched on the kariyer.net website with the word “logistics” and analysed by content analysis method. As a result, it was found that the most advertised province was Istanbul in both periods, the most looked up experience requirement in the candidates was 1-5 years in both periods, the opportunities provided to the candidates (transportation, food and beverage, career, social activity) were not mentioned much in both periods. This study reveals the status of logistics job postings in the period before COVID-19 and during COVID-19. It was also aimed to show the impact of COVID-19 on logistics job ads. We investigated whether the logistics employee demand has changed and whether the pandemic is affecting workforce characteristics. This is the first empirical analysis of the impact of COVID-19 on logistics vacancy postings.

Drawing on the resource-based view (RBV), this study investigates how tax planning affects the likelihood of financial default in different stages of the corporate life cycle.

Collecting a large sample of US firms between 1989 and 2016, hypotheses are tested using a hazard model. Several robustness and endogeneity checks corroborate the main findings.

The results show that tax-planning firms are less likely to default in the introduction and decline stages, while they are more likely to default in the growth and maturity stages. The findings suggest that introductory and declining firms use cash resources obtained from tax planning efficiently to meet their needs and acquire other useful resources. In growing and mature firms, tax aggressiveness generates unnecessary slack resources, weakens managerial discipline and increases reputational risks.

The results shed light on the benefits and costs associated with tax planning throughout firms' life cycle, holding great significance for managers, investors, lenders and other stakeholders.

This study contributes to the literature that examines resource management at different life cycle stages by showing that cash resources from tax planning are managed in distinctive ways in each life cycle stage, having a varied impact on the likelihood of default. The authors shed light on underexplored cash resources. Furthermore, this study shows the potential linkages between the agency theory and RBV.

This paper examines the effect of ESG ratings and its dimensions (environmental, social and governance) on the financial performance of JSE-listed firms included in FTSE/JSE Responsible Investment Index.

The paper employs panel data covering 40 JSE-listed firms included in FTSE/JSE Responsible Investment Index between 2015 and 2019. The paper employs the two-stage least squares (2SLS) instrumental variable regression technique to estimate the effect of ESG ratings and its dimensions (environmental, social and governance) on both accounting- and market-based performance indicators.

The results of the two-stage least squares instrumental estimation analysis reveal that investment in ESG initiatives improves both accounting- and market-based indicators of financial performance. Of the ESG pillars, the paper finds environmental initiatives improves firms' financial bottom line and market performance, while a firm's social and governance practices are observed to have no effect on a firm's accounting and market performance measures.

The insights from this study proffers policy implications for firms' management, investors and regulatory authorities.

As far as the authors are concerned, this paper presents the first empirical analysis on the contribution of ESG ratings on financial performance in South Africa.

This study examines the impact of competition and concentration on bank income smoothing in Central and Eastern European (CEE) countries.

The two-step system GMM method was used to analyse the impact of competition and concentration on bank income smoothing in 17 CEEs from 2004 to 2015.

Loan loss provisions (LLPs) are negatively related to bank competition and concentration. The authors find no evidence for income smoothing using LLPs in a high-competition or high-concentration environment.

A limitation of the study is that the analysis was restricted to commercial banks. The authors did not examine investment banks or microfinance banks in this study. Also, not having access to databases does not allow them to include recent years in the study.

CEE commercial banks will likely keep fewer provisions or engage in under-provisioning when they face intense competition, and this can expose them to credit risk, which may threaten their stability.

This study is the first to investigate the effect of concentration and competition on income smoothing among CEE banks.