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The paper aims to understand Finnish architects' attitudes towards the use of timber as a structural material in multi-storey (over two--storeys high) residential construction.

The study was conducted through a literature survey mainly including international peer-reviewed journals and similar research projects. Furthermore, the literature survey informed the generation of the web-based survey questionnaire design to gather information on architects' perceptions, attitudes and interest in the use of wood in multi-storey (over two-storeys high) residential buildings.

The paper's findings are as follows: (1) respondents perceived the most important advantages of wood as a lightweight, local and ecological material; (2) wood construction (compared to concrete) included perceived concerns about it being more costly and needing more complex engineering and (3) respondents had a favourable overall attitude towards the use of wood particularly in low-rise residential construction, whilst their perception of tall housing, including timber ones, was mostly negative.

No studies have evaluated the use of wood in tall residential buildings and architects' perceptions in Finland.

The purpose of this study is to investigate the gendered ideas and ideals attached to an imagined ideal Entrepreneur in a post-industrial rural community in Sweden. While research has not yet clearly explained how the ideal entrepreneur is constructed, the result, i.e. the gendered representations of entrepreneurs, is well-researched. Previous results indicate a prevalent portrayal of entrepreneurship as a predominantly masculine construct characterised by qualities such as self-made success, confidence and assertiveness.

Ethnographic fieldwork was conducted in a community that is attempting to re-brand itself through garden tourism. Through inductive reasoning, this study analyses the gendered ideas and ideals regarding the community’s imagined ideal Entrepreneur who is to help the community solve its problems.

This study finds that the community forges the Entrepreneur into an imagined masculine ideal as holy, a saviour and a god and is replacing its historical masculine ironmaster with a masculine Entrepreneur. This study develops forging as a metaphor for the construction of the masculine ideal Entrepreneur, giving the community, rather than the entrepreneur himself, a voice as constructors. From social constructionism, this study emphasises how gendered ideas and ideals are shaped not only by the individual realities but more so in the reciprocal process by the realities of others.

The metaphor of forging adds an innovative theoretical dimension to the feminist constructionist approach and suggests focusing on how the “maleness” of entrepreneurship is produced and reproduced in the local. Previously, light has been shed on how male entrepreneurs perform their identities collectively; the focus of this study is on the social construction of this envisioned Entrepreneur within a rural community. The development of forging thus contributes as a way of analysing entrepreneurship in place. The choice of an ethnographic study allowed the authors to be a part of the real-life world of community members, providing rich data to explore entrepreneurship and gender.

A significant increase in financial crime globally emphasises the importance of forensic interviewing to obtain useful and reliable information as part of a commercial forensic investigation. Previous research has identified two interviewing strategies that are aligned with the legal framework in South Africa: the PEACE model (P = preparation and planning; E = engage and explain; A = account, clarify and challenge; C = closure; E = evaluation) and the person-centred approach (PCA). The purpose of this paper is to explore the theoretical underpinnings and application of the PEACE model and the PCA as commercial investigative strategies aligned with the legal context in South Africa.

A scoping review was undertaken to identify literature relevant to the theoretical assumptions and application of the PEACE model and the PCA.

Literature for the most part reports on the PEACE model but offers very little information about the PCA. A critical analysis revealed that the PEACE model incorporates a clear guiding structure for eliciting information but lacks content needed to create an optimal interpersonal context. To promote this, the PCA proposes that interviewers demonstrate three relational variables: empathy, congruence and unconditional positive regard. The PCA suggests a basic structure for interviewing (beginning, middle and end), while providing very little guidance on how to structure the forensic interview and what information is to be elicited in each phase.

Combining the PEACE model and PCA presents an integrated interviewing technique best suited for obtaining useful and reliable information admissible in a South African court of law. The PEACE model has a clear structure, and the PCA assists in creating an optimal interpersonal context to obtain information in an interview.

This paper investigated the relationship between intellectual capital (IC)/its components, and the business performance of Vietnamese small and medium enterprises (SMEs).

The panel data set was obtained from the Vietnam SME database. Using the value-added intellectual coefficient (VAIC) approach for IC measurement, this paper employs various panel data estimation approaches, including fixed effects (FE) and the generalized method of moments (GMM), to examine the relationship between IC and the financial performance of SMEs in Vietnam.

The result suggests that the value creation activities of SMEs in Vietnam mainly occur on the basis of physical and financial capital. In other words, the findings indicate that Vietnamese SMEs mainly depend on physical and financial capital to profit: they have not fully utilized their human capital and structural capital, two main components of IC for value creation.

The results underline the urgency of effective management of tangible and IC to boost the utilization of human and structural capital to increase the profitability of Vietnamese SMEs. The results lead to suggesting a series of policy recommendations to achieve the objective.

This paper is the first to examine the relationship between IC and the financial performance of SMEs in Vietnam, contributing to the literature on IC in emerging countries.

To contribute to achieving the Sustainable Development Goals, this study aims to explore how to encourage innovative green behaviors among college students and the mechanisms behind the formation of green innovation behavior. Specifically, this study examines the influences of schools, mentors and college students themselves.

A multilevel, multisource study involving 261 students from 51 groups generally supported this study’s predictions.

Proenvironmental and responsible mentors significantly predicted innovative green behavior among college students. In addition, creative motivation mediated the logical chain among green intellectual capital, emotional intelligence and green innovation behavior.

The study findings offer new insights into the conditions required for college students to engage in green innovation. In addition, they provide practical implications for cultivating green innovation among college students.

The authors proposed and tested a multilevel theory based on the ability–motivation–opportunity framework. In this model, proenvironmental and responsible mentors, green intellectual capital and emotional intelligence triggered innovative green behavior among college students through creative motivation.

Financial reports are the basis of economic decisions that affect organizational interests and shareholders. However, there is a severe research gap concerning the factors affecting the quality of financial information (such as audit report readability and tone). Therefore, considering the importance of presenting high-quality financial information, this study aims to investigate the impact of intellectual capital (IC) and its components on the audit report's readability and tone.

The multivariate regression model tests research hypotheses. Then, hypotheses are tested via a sample of 824 observations of the listed companies on the Tehran Stock Exchange (103 companies) from 2014 to 2021, using the multivariate regression model based on pooled data and fixed effects.

Results determine that customer capital (CC) and structural capital (SC) are likely to influence the audit report tone positively. In general, the IC and human capital (HC) negatively impact auditors' tone. More analyses also document that IC and its CC, HC and SC components positively and significantly affect audit report readability based on two readability indices, including FOG and text length. Finally, findings pertaining to the third readability index (Flesch index) reveal that only HC and SC are robust based on this measurement, whereas the IC and CC have a negative and significant impact on the readability of auditors’ reports.

To the best of the authors’ knowledge, this study is the first to address this issue in emerging markets, and it provides helpful insights for users, analysts and legal institutions regarding IC, which significantly affects audit report readability and tone.

To date, little research has been undertaken to test the effectiveness of team coaching, with past work focusing on models, frameworks and competencies. This study aimed to examine the effectiveness of team coaching within real world organizational teams and its impact on individual perceptions of team cohesion and psychological safety.

A randomized control trial (RCT) using the comparable interventions: (1) team coaching (intervention) and (2) team facilitation (control) was employed with multiple teams and multiple facilitators, measuring the impact on team cohesion and psychological safety.

The data indicate participants engaging in the team coaching intervention made greater gains in terms of their individual perceptions of psychological safety and team cohesion than individuals who received the team facilitation intervention (T1–T2).

Facilitators should apply a team coaching approach when seeking to address issues of cohesion and psychological safety within workplace teams.

This study provides the first evidence, using an RCT method, of the effectiveness of team coaching as a workplace intervention for enhancing individual perceptions of psychological safety and team cohesion.

The purpose of this study is to examine the dynamic relationship between intellectual capital (IC) and its components on financial performance of banks within the selected eight countries of Association of Southeast Asian Nations (ASEAN).

The study utilizes the balanced panel data of 37 publicly listed banks from eight leading ASEAN economies for the period of 2017–2021. In this sense, the authors applied the Ante Pulic's typology, i.e. value-added intellectual coefficient (VAIC™) to evaluate the efficiency of intangible and tangible assets. While, investigating the dynamic nature of relationship, the authors employed the generalized system method of moments because of its power to account for the problem of endogeneity and heteroscedasticity.

The results of the study demonstrate that banks in ASEAN countries shed a varied degree of a spotlight on VAIC™ and its components to create value. The findings revealed that structural capital efficiency is significantly associated with earning per share (EPS), return on assets (ROA) and return on equity (ROE), compared to human capital efficiency (HCE) and capital employed efficiency of ASEAN banks. These results endorse the importance of resource- and knowledge-based views of organizations to leverage the financial performance of banks. However, contrary to theoretical expectations, this study found no positive relationship between HCE with ROA and ROE. Whereas, the relationship of VAIC™ is positive and significant with EPS and ROE but it remains statistically very marginal.

There are some inherent limitations in this study that could be opportunities for future research. The current study uses the VAIC™ typology, but future researchers can use the modified value-added intellectual coefficient (MVAIC) or triangulation approach to enhance the validity and reliability of the study. Additionally, future research can investigate the similarities and differences among countries in terms of their cultural backgrounds and regulatory frameworks regarding the disclosure of intangibles. Furthermore, future research can increase the length and sample size of the study to enhance its generalizability.

The robust empirical findings extend the academic debate on IC by unveiling the dynamic nature of relationship between IC and financial performance in context of ASEAN banking sector. The findings provide plausible recommendations for policy makers (managers, regulators and stakeholders) to understand how to increase the IC efficiently, especially human capital as a source to evaluate the firms’ ability in determining value-added and financial performance. Further, findings of this study also suggest that how can policy makers get the benefit by investing more on structural capital as a valuable strategic source to guarantee the optimal performance returns.

Prior studies on IC have been country- and firm-specific, utilizing cross-sectional research designs. However, this research contributes to the limited literature by investigating the dynamic nature of the relationship between IC and financial performance of banks in the context of ASEAN countries using micro-panel data.

All entrepreneurs interact simultaneously with multiple entrepreneurial contexts throughout their entrepreneurial journey. This conceptual paper has two central aims: (1) it synthesises the current literature on gender and entrepreneurship, and (2) it increases our understanding of how gender norms, contextual embeddedness and (in)equality mechanisms interact within contexts. Illustrative contexts that are discussed include entrepreneurship education, business networks and finance.

This conceptual paper draws upon extant literature to develop its proposed conceptual framework. It provides suggestions for systemic policy interventions as well as pointing to promising paths for future research.

A literature-generated conceptual framework is developed to explain and address the systemic barriers faced by opportunity-driven women as they engage in entrepreneurial contexts. This conceptual framework visualises the interplay between gender norms, contextual embeddedness and inequality mechanisms to explain systemic disparities. An extra dimension is integrated in the framework to account for the power of agency within women and with others, whereby agency, either individually or collectively, may disrupt and subvert the current interplay with inequality mechanisms.

This work advances understanding of the underrepresentation of women entrepreneurs. The paper offers a conceptual framework that provides policymakers with a useful tool to understand how to intervene and increase contextual embeddedness for all entrepreneurs. Additionally, this paper suggests moving beyond “fixing” women entrepreneurs and points towards disrupting systemic disparities to accomplish this contextual embeddedness for all entrepreneurs. By doing so, this research adds to academic knowledge on the construction and reconstruction of gender in the field of entrepreneurship.

Intellectual capital (IC) is a paramount resource for competitiveness in the knowledge-based financial sectors of the economy. As financial technology advances, specifically in the banking industry, it is vital to understand the effect of IC on financial performance. This study aims to investigate the effect of IC on return on equity (ROE), with a unique emphasis on the moderating role of board attributes. Previous studies have overlooked this moderating role.

The study sample consists of 17 banks and a panel data set spanning 2016–2021, extracted from annual reports. Antel Pulic’s value-added intellectual coefficient (VAIC) model is used to compute IC. To analyze the data, a generalized least squares analysis is conducted. The robustness of the analysis is ensured by using the two-stage least squares (2SLS) econometric technique.

The findings indicate that both the VAIC and human capital efficiency (HCE) have a significant impact on the ROE of banks. In terms of moderation, it is observed that board size (BS) exerts a negative effect on the association between VAIC, HCE, structural capital efficiency and ROE. Additionally, BS positively compounds the connection between capital employed efficiency and ROE. Similarly, the presence of independent directors (IND) significantly moderates the effects of VAIC and its components on the ROE of banks in Pakistan.

Banks should focus on the HCE for a higher ROE. Moreover, banks ought to prioritize appointing more independent directors in the boardroom for effective utilization of IC and greater ROE.

The findings of the study, which analyzed data from Pakistan’s banking sector, are original and provide additional insights into the literature on IC and board attributes.