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The purpose of this chapter is to examine the budgeting process in a local church from a social capital perspective. The social capital provides novel insights into the construction of budgets and its social aspects. A qualitative case study was adopted, with an interpretive methodology. Semi-structured interviews were used to interview 14 managers involved in the budgeting process at a local independent church. The interview data were supplemented by documentary evidence. Nahapiet and Ghoshal (1998) framework of social capital was used to analyse the data. The main finding was that budgeting was found to be a social process – that can best be explained by social capital theory. There may be an element of self-selection, as the church agreed to participate in the study and chose to allow a researcher to examine social aspects of its budgeting process. The chapter contributes to both social capital theory and church literature. Social capital provides novel insights into the construction of budgets and its social aspects. In addition, contemporary budgeting practices are studied in a church in a denomination and country not previously studied.

The purpose of this explanatory research was to understand how firms align strategic planning and budgeting both ex ante and ex post. After the literature review indicated that there was a shortcoming in explaining how the alignment was done, we interviewed management accountants at 20 large, profitable, stock-market listed firms with head offices in the Toronto area of Canada. To understand practice through interviews, we used qualitative, multi-case field research to address our research question, how do firms achieve alignment between their strategic plans and budgets, both ex ante and ex post? Our findings and contribution were that, rather than multiple processes (strategy, strategic planning, budgeting, and forecasting), strategic planning and budgeting are part of a single process. Alignment of strategic planning and budgeting is undertaken prior to the beginning of the fiscal year (ex ante) and during the fiscal year (ex post). Both provide opportunities to change ineffective strategies, strategic plans, and actions to minimize financial harm. Ex ante and ex post alignments enable the accomplishment of firms’ financial objectives through explicit and verifiable decisions. With forecasting heretofore being an unclear and ambiguous subprocess, this chapter has made it transparent and manageable in assisting with accomplishing the strategy, strategic plan, and budget.

A porous cavity flow field generates entropy owing to energy and momentum exchange within the fluid and at solid barriers. The heat transport and viscosity effects on fluid and solid walls irreversibly generate entropy. This numerical study aims to investigate convective heat transfer together with entropy generation in a partially heated wavy porous cavity filled with a hybrid nanofluid.

The governing equations are nondimensionalized and the domain is transformed into a unit square. A second-order finite difference method is used to have numerical solutions to nondimensional unknowns such as stream function and temperature. This numerical computation is conducted to explore a wide range of regulating parameters, e.g. hybrid nano-particle volume fraction (σ = 0.1%, 0.33%, 0.75%, 1%, 2%), Rayleigh–Darcy number (Ra = 10, 10², 10³), dimensionless length of the heat source (ϵ = 0.25, 0.50,1.0) and amplitude of the wave (a = 0.05, 0.10, 0.15) for a number of undulations (N = 1, 3) per unit length.

A thorough analysis is conducted to analyze the effect of multiple factors such as thermal convective forces, heat source, surface corrugation factors, nanofluid volume fraction and other parameters on entropy generation. The flow and temperature fields are studied through streamlines and isotherms. The average Bejan number suggested that entropy generation is entirely dominated by irreversibility due to heat transport at Ra = 10, and the irreversibility due to the viscosity effect is severe at Ra = 10³, but the increment in s augments irreversibility due to the viscosity effect over the heat transport at Ra = 10².

To the best of the authors’ knowledge, this numerical study, for the first time, analyzes the influence of surface corrugation on the entropy generation related to the cooling of a partial heat source by the convection of a hybrid nanofluid.

Globally, hepatitis C treatment uptake is lower among people who are homeless or unstably housed compared to those who are housed. Understanding and addressing this is essential to ensure no one is left behind in hepatitis C elimination efforts. This study aims to explore peoples’ experiences of unstable housing and health care, and how these experiences influenced engagement in hepatitis C treatment.

Purposive sampling was used to recruit people with lived experience of injection drug use, hepatitis C and unstable housing in Melbourne, Australia. In-depth semistructured interviews were conducted and a case study approach with interpretative phenomenological analysis was used to identify personal experiential themes and group experiential themes.

Four people were interviewed. The precarious nature of housing for women who inject drugs was a group experiential theme, however, this did not appear to be a direct barrier to hepatitis C treatment. Rather, competing priorities, including caregiving, were personal experiential themes and these created barriers to treatment. Another group experiential theme was “right place, right time, right people” with these three elements required to facilitate hepatitis C treatment.

There is limited research providing in-depth insight into how personal experiences with unstable housing and health care shape engagement with hepatitis C treatment. The analyses indicate there is a need to move beyond a “one size fits-all” approach to hepatitis C care. Instead, care should be tailored to the needs of individuals and their personal circumstances and regularly facilitated. This includes giving greater attention to gender in intervention design and evaluation, and research more broadly.

Although the phenomenon of the corporate social responsibility disclosure (CSRD) has derived the interest of several scholars, in recent years, the comparative studies between Islamic banks (IBs) regarding CSRD quantity versus quality have not been the subject matter of studies till now. In this perspective, this chapter aims to investigate the importance given by IBs to the quality and quantity disclosure of CSR. Moreover, it seeks to explore the impact of CSRD quality and quantity on the IBs' financial performance (FP). To meet these objectives, we used a sample of 59 IBs from 2011 to 2016 in the Arab world and non-Arab world. Then, by adopting the content analysis approach, the authors constructed two CSRD indexes (quality and quantity). The empirical results indicated that IBs give more importance to the qualitative disclosure than the quantitative. Our findings will be very helpful for the policymakers and the managers of IBs because maintaining a good CSRD policy increases the capacity of IBs to deal with possible reputational events, thus protecting their profits and financial results. As far as the comparison between the Arabian and non-Arabian IBs, based on financial reports and Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) governance standard N°7 is concerned, our study is among the first studies that provides two new CSRD indexes (quantity and quality).

The need to change budgeting has been frequently debated. Drawing on the literature on management accounting and budgeting change, this study aims to explore changes in budgeting and whether experienced success of budgeting varied with time and budget type. Changes in the use of the following budget types were investigated: fixed, revised, rolling, flexible and hybrid budgets.

This study uses a mixed research methodology. Survey data was collected from the same business units of large Finnish manufacturing firms in 2004 (Time 1) and 2016/2017 (Time 2) (N = 28). In addition, some of the respondents of the latter survey were interviewed in 2023 (Time 3).

Almost all business units were found to have remained loyal to budgeting. However, changes in budget types were not uncommon and varied considerably. Overall, the use of fixed budgets continued strongly, the use of revised and hybrid budgets declined, and the use of rolling budgets increased over time. Moreover, the joint use of budgets declined. The perceived success of budgetary processes was, initially, weakened by the use of fixed budgets and, later, by the use of revised budgets. The interview data further illustrates some of the patterns of, and reasons behind, the changes.

Longitudinal analysis of change in the same business units was useful in revealing the patterns of change in budgeting and on relationships between the variables analysed over time. Further research could be carried out using more extensive case studies in companies or sector-focused surveys longitudinally.

This paper aims to investigate the relationship between employee training and bank risk to verify whether and to what extent an increase in employee training, as a soft component of total quality management (TQM), affects bank risk.

The research adopts a panel regression, based on a unique dataset of a sample of Italian banks over the period 2011–2018, to test whether employee training affects bank risk, measured alternatively in terms of Z-score, a proxy of bank stability and non-performing loans (NPLs)/gross loans ratio as a proxy of credit risk.

Research findings reveal that increasing employee training leads to growing bank stability. In contrast, credit risk is not affected by employee training. However, by investigating training heterogeneity, this study found that the increase in the number of managerial training hours, as a proxy for soft skills training, negatively impacts credit risk. Therefore, an increase in soft skills leads to a reduction in bank credit risk.

This study provides empirical evidence in support of the relationship between employee training and bank risk, which seems novel in the literature. From a managerial point of view, this study highlights the need for banks to pay attention to the skills, particularly soft skills, that banks' employees must possess to effectively manage bank risk and, more specifically, the core bank risk.

Empirical evidence on the relationship between employee training, soft/hard skills and bank risk appears limited if not absent. Therefore, the findings provide insights for a more nuanced interpretation of variables that affect bank risk.

The symbolic presentation of products through images in online environments allows consumers to use or experience products only through imagination. Existing literature has demonstrated that providing sensory cues is an effective way to promote imaginative use or experience. However, such an approach seems to have been proposed for product that requires the use of body-related information (e.g. sensory information) for evaluation (high body-involving product). There is less literature on how to facilitate consumers’ imaginative use of product that requires relatively less bodily information (low body-involving product). Considering this, this research proposes a factor that influences the imaginative use of both high and low body-involving products, the character cues in the product image.

In this paper, two studies are conducted to verify the matching effect about presence or absence of character cues with product type (high body-involving vs. low body-involving) in facilitating imaginative use and the downstream effect.

The experimental results indicate that high (low) body-involving product display images are suitable for present (absent) character cues, which can promote the mental imagery of use the product, increase perceived image attractiveness and ultimately increase purchase intentions. The research also verified the influence of distance between the product and the character cues on the above effects.

We expand on the importance of character cues in product display images in an e-commerce environment and enrich the research about imaginative use in online environment.

This study aims to investigate a new circuitous minichannel cold plate (MCP) design involving flow fragmentation. The overall thermal performance and the temperature uniformity analysis are performed and compared with the traditional serpentine design. The substrate thickness and its thermal conductivity are varied to analyse the effect of axial-back conduction due to the conjugate nature of heat transfer.

The traditional serpentine minichannel is modified into five new fragmented designs with two inlets and two outlets. A three-dimensional numerical model involving the effect of conjugate heat transfer with a single-phase laminar fluid flow subjected to constant heat flux is solved using a finite volume-based computational fluid dynamics solver.

The minimum and maximum temperature differences are observed for the two branch fragmented flow designs. The two-branch and middle channel fragmented design shows better temperature uniformity over other designs while the three-branch fragmented designs exhibited better hydrodynamic performance.

MCPs could be used as an indirect liquid cooling method for battery thermal management of pouch and prismatic cells. Coupling the modified cold plates with a battery module and investigating the effect of different battery parameters and environmental effects in a transient state are the prospects for further research.

The study involves several aspects of evaluation for a conclusive decision on optimum channel design by analysing the performance plot between the temperature uniformity index, average base temperature and overall thermal performance. The new fragmented channels are designed in a way to facilitate the fluid towards the outlet in the minimum possible path thereby reducing the pressure drop, also maximizing the heat transfer and temperature uniformity from the substrate due to two inlets and a reversed-flow pattern. Simplified minichannel designs are proposed in this study for practical deployment and ease of manufacturability.