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This study investigated the visibility of carbon emissions allowances accounting in the financial reports of 32 clean development mechanism (CDM) projects in the UAE to uncover the obstacles to setting consistent standards for carbon emission accounting. As carbon emissions are monetized as credits, consistent accounting standards can aid decision-makers in the development of carbon emission mitigation strategies.

This study used a grounded theoretical framework for exploring the terms used in the policy documents of international accounting bodies regarding accounting standards and guidelines for carbon emission credits. Raw qualitative data were gathered, and an inductive approach was used by analyzing documents from various sources using the qualitative data text analysis software QDA Miner 6.

The findings showed that the financial statement reports of the corporations did not include disclosure of the carbon credit account. This omission was due to the lack of global standardization of carbon credit accounts and emission allowance recognition. This may hinder the production of a comprehensive report containing accurate and valuable financial information relevant to all stakeholders.

The study is among the first to use a grounded theoretical framework to investigate whether corporations are applying common standards and guidelines for carbon emissions accounting.

This study aims to investigate the effects of board cultural diversity (BCD) and board gender diversity (BGD) of the board of directors on environmental, social and governance (ESG) performance in the European banking sector using resource-based view (RBV) theory. In addition, this study analyses the linkages between BCD and BGD and knowledge sharing on the board of directors to improve ESG performance.

This study selected a sample of European-listed banks covering the period 2021. ESG and diversity variables were collected from Refinitiv Eikon and analysed using the ordinary least squares model. This study was conducted in the European context regulated by Directive 95/2014/EU, which requires sustainability disclosure. The original population was represented by 250 banks; after missing data were excluded, the final sample comprised 96 European-listed banks.

The findings highlight the positive linkages between BGD, BCD and ESG scores in the European banking sector. In addition, the findings highlight that diversity contributes to knowledge sharing by improving ESG performance in a regulated sector. Nonetheless, the combined effect of BGD and BCD negatively impacts ESG performance.

To the best of the authors’ knowledge, this is the first study to measure and analyse a regulated sector, such as banking, and the relationship between cultural and gender diversity for sharing knowledge under the RBV theory lens in the ESG framework.

There is increasing interest in the connection between Industry 4.0 (I4.0) and operational excellence approaches; however, studies on the integration between Six Sigma (SS) and I4.0 have been absent from the literature. Integration with I4.0 technologies can maximize the positive effects of SS. The purpose of this study is to understand what types of relationships exist between SS and I4.0 and with I4.0's technologies, as well as the benefits derived from this integration and future directions for this field of study.

A Systematic Literature Review (SLR) was carried out to analyze studies about connections between I4.0 technologies and SS. SLR analyzed 59 articles from 2013 to 2021 extracted from the Web of Science and Scopus databases, including documents from journals and conferences.

The SLR identified relationships between SS and several I4.0 technologies, the most cited and with the greatest possibilities of relationships being Big Data/Big Data Analytics (BDA) and Internet of Things (IoT). Three main types of relationships were identified: (1) support of I4.0 technologies to SS; (2) assistance from the SS to the introduction of I4.0 technologies, and, to a lesser extent; (3) incompatibilities between SS and I4.0 technologies. The benefits are mainly related to availability of large data sets and real-time information, enabling better decision-making in less time.

In addition, the study can help managers to understand the integration relationships, which may encourage companies to adopt SS/Lean Six Sigma (LSS) in conjunction with I4.0 technologies. The results also drew attention to the incompatibilities between SS and I4.0 to anticipate potential barriers to implementation.

The study focuses on three previously unexplored subjects: the connection between SS and I4.0, the existing relationships with different technologies and the benefits resulting from the relationships. In addition, the study compiled and structured different types of relationships for SS and I4.0 and I4.0's technologies, identifying patterns and presenting evidence on how these relationships occur. Finally, exposes current trends and possible research directions.

With the rapid growth of the domestic lending industry, assessing whether the borrower of each loan is at risk of default is a pressing issue for financial institutions. Although there are some models that can handle such problems well, there are still some shortcomings in some aspects. The purpose of this paper is to improve the accuracy of credit assessment models.

In this paper, three different stages are used to improve the classification performance of LSTM, so that financial institutions can more accurately identify borrowers at risk of default. The first approach is to use the K-Means-SMOTE algorithm to eliminate the imbalance within the class. In the second step, ResNet is used for feature extraction, and then two-layer LSTM is used for learning to strengthen the ability of neural networks to mine and utilize deep information. Finally, the model performance is improved by using the IDWPSO algorithm for optimization when debugging the neural network.

On two unbalanced datasets (category ratios of 700:1 and 3:1 respectively), the multi-stage improved model was compared with ten other models using accuracy, precision, specificity, recall, G-measure, F-measure and the nonparametric Wilcoxon test. It was demonstrated that the multi-stage improved model showed a more significant advantage in evaluating the imbalanced credit dataset.

In this paper, the parameters of the ResNet-LSTM hybrid neural network, which can fully mine and utilize the deep information, are tuned by an innovative intelligent optimization algorithm to strengthen the classification performance of the model.

Employee training and learning have transformed over the years. The movement from classroom training to the blended format represents the magnitude of this evolution. This has placed much attention on self-regulated learning. This study aimed to understand the individual and organizational mechanisms that sustain the formal learning process in organizations. It explored the goals the organizations and employees strive to achieve by investing in learning. Through this, the authors investigated how technology assistance makes learning more goal-oriented, despite the possibility of different goals for different stakeholders. They also examined how person-job fit can be achieved in employee training.

The study adopted a grounded theory-based inductive approach using a qualitative inquiry that used in-depth interviews of employees working in the Indian IT/ITES sector. This sector is knowledge-intensive and engages in constant skill development. A content analysis of the interview transcripts unraveled the most relevant themes from the participants' discussion.

Individual learners use dimensions of self-regulated learning to set and achieve goals such as better performance and career development. On the other hand, organizations use learning support mechanisms such as better access and flexibility to direct employee learning behavior to achieve organizational goals. Focusing on goal congruence leads to better achievement of results. Goal congruence also implies good person-organization fit.

This research established how aligning individual and organizational mechanisms can help achieve training goals that ultimately contribute to organizational performance. The study differentiated itself by investigating training goal setting and goal achievement at two levels – organizational and individual – using a qualitative approach. It also showed how goal congruence is vital in improving organizational performance and how technology-enabled training practices rely on self-regulated learning and help achieve goal congruence.

This study explored how Brazilian young adults who cook interact with cooking-related content on social media and how such content fits their cooking routine.

Semi-structured interviews (n = 31) were transcribed, inductively and reflexively thematic analysed.

Interactions happened both in recreational and intentional ways, which coexisted and alternated depending on participants' motives and schedules. Recreational interactions such as browsing and saving happened more for self-entertainment and to some participants, to help meal planning and food shopping. Intentional interactions such as searching and sharing happened to fulfil specific needs which arised on cooking occasions, leading to agency development. Young adults who self-identified as being less experienced in cooking reported checking and comparing many recipes, as well as relying on video features to improve skills and develop self-efficacy. Despite showing agency in cooking-related matters, participants perceived lack of time to cook as an important barrier to cooking more. Intentional interactions with cooking content were linked to more established cooking routines, indicating the importance of social media to young adults' development of self-efficacy and improvement of skills.

The use of social media to search for cooking-related content is recommended by Brazilian dietary guidelines to develop cooking and food skills, but research on if and how the interaction occurs, and the resulting knowledge is put into practice, is scarce. This study addressed this gap and proposed practical implications to inform the development of interventions employing social media to improve young adults' cooking skills and health.