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The study aims to investigate how personal values (PVS) influence research self-efficacy (RSE) among academics in public universities in Tanzania.

A cross-sectional design was utilized by the study to gather data once through structured questionnaires administered to 247 academic staff from four public universities in Tanzania.

Generally, the results show that PVS positively and significantly influence RSE in universities. Specifically, OPC has β value of 0.284 and p < 0.001, SEFN has β = 0.352 and p < 0.001 and CONS has a β = 0.198 and p = 0.003.

University management should include PVS as among the criteria for recruitment of academic staff, as it determines their confidence in engaging in research.

The findings of this study broaden the applicability of Schwartz human values theory in Tanzania’s universities. Moreover, by carrying out empirical research on the influence of PVS on RSE in developing context such as Tanzania, the study contributes to the body of literature on PVS and RSE.

This paper explores the historical roots of accounting for biodiversity and extinction accounting by analysing the 18th-century Naturalist's Journals of Gilbert White and interpreting them as biodiversity accounts produced by an interested party. The authors aim to contribute to the accounting history literature by extending the form of accounting studied to include nature diaries as well as by exploring historical ecological accounts, as well as contributing to the burgeoning literature on accounting for biodiversity and extinction accounting.

The authors’ method involves analysing the content of Gilbert White's Naturalist's Journals by producing an 18th-century biodiversity account of species of flora and fauna and then interpretively drawing out themes from the Journals. The authors then provide a Whitean extinction account by comparing current species' status with White's biodiversity account from 250 years ago.

This paper uses Gilbert White's Naturalist's Journals as a basis for comparing biodiversity and natural capital 250 years ago with current species' status according to extinction threat and conservation status. Further the paper shows how early nature diary recording represents early (and probably the only) forms of accounting for biodiversity and extinction. The authors also highlight themes within White's accounts including social emancipation, problematisation, aesthetic elements and an example of an early audit of biodiversity accounting.

There are limitations to analysing Gilbert White's Naturalist's Journals given that the only available source is an edited version. The authors therefore interpret their data as accounts which are indicative of biodiversity and species abundance rather than an exactly accurate account.

From the authors’ analysis and reflections, the authors suggest that contemporary biodiversity accounting needs to incorporate a combination of narrative, data accounting and pictorial/aesthetic representation if it is to provide a rich and accurate report of biodiversity and nature. The authors also suggest that extinction accounting should draw on historical data in order to demonstrate change in natural capital over time.

Social implications include the understanding gleaned from the authors’ analysis of the role of Gilbert White as a nature diarist in society and the contribution made over time by his Journals and other writings to the development of nature accounting and recording, as well as to one’s understanding and knowledge of species of flora and fauna.

To the authors’ knowledge this is the first attempt to analyse and interpret nature diaries as accounts of biodiversity and extinction.

The study aims to explain the relationship between accounting and finance through measuring the effect of rational working capital management on profitability.

Employing the methodology of semi-structured interviews with sixteen financial managers.

The findings pointed out the relationship between accounting and finance is complementary, since it supports the accountant by the critical skills and information, like project evaluation, managing the company funding resources and working capital management. These skills put the accountant up to the financial manager stage. The working capital investment and financing policies have the most significant impact on profitability. These policies related to risk and return theory; since the conservative policy will reduce both the risk and return and the aggressive one will have the opposite impact.

It recommends accountants to be in professional stage and increase the profitability of the company to grab both accounting and finance information and skills.

Goal setting is a crucial aspect of client-centered practice in occupational therapy (OT) for mental health conditions. However, it remains to be seen how goal-setting has been delivered in mental health, particularly the OT process. The purpose of this scoping review was to explore the nature and extent of goal setting delivered in mental health and informed OT practice.

The authors followed the guidelines of Arksey and O’Malley (2005) and searched three databases using key search terms: “mental disorder,” “goal setting,” and “occupational therapy” and their synonyms.

After excluding duplicate records, the authors initially screened 883 records and resulted in 20 records in total after the screening process. Most of the identified articles used goal-setting delivered by both a health professional and a client (n = 14), and focused on people with schizophrenia or schizoaffective disorder (n = 13), but three interventions were delivered by occupational therapists. Further research needs on goal-setting in mental health OT, exploring the reliability and validity of different goal-setting strategies and investigating the effectiveness of goal-setting for promoting behavior change and client engagement across various mental health conditions and settings.

The scoping review has some limitations, such as not investigating the validity and reliability of goal-setting strategies identified, and excluding conference papers and non-English articles.

This scoping review presents a mapping of how goal-setting has been delivered in mental health and informed OT practice. The findings suggest limited research in OT and highlight the need for more studies to address the evidence gap in individualized client-centered OT.

This paper investigates constraints to yield enhancing technology adoptions, highlighting credit using data pooled from the first three waves of the Ethiopian socio-economic surveys.

Direct elicitation methodology is used to identify household's non-price credit rationing status. The panel selection model specified to examine causal effects of credit constraint on adoption variables allows us to tackle self-selection into adoptions and potential endogeneity of credit constraint while controlling for unobserved heterogeneity in both the selection and main equations.

Results show that about 54% of sample households face credit rationing, predominantly demand-side risk rationing. There is a negative association between measures of credit constraint status and adoption variables. The effect is stronger when the demand-side credit rationing is accounted for and when within household variation in credit constraint status overtime is considered as opposed to across constrained and unconstrained households.

Expanding physical access to institutional credit alone may not necessarily spur increased uptake of credit and instant investment by farm households. For a majority of them to take advantage of available credit and improved technology, interventions should also aim at minimizing downside risks.

This paper incorporates the role of downside risk in influencing farmer's decisions to uptake credits and subsequently his/her adoption behaviors. The researcher approached the topic by state-of-the-art method which allows obtaining more reliable results and hence more specific contributions to research and practice.

In a current trend of a growing amount of short city trips, it becomes crucial to understand how local residents perceive the presence of tourists and tourism in their cities and how their socio-cultural context influences those perceptions. The purpose of this paper is to contribute to this understanding which will enable the city planners to take actions to create the well-balanced and resilient communities in which the needs of residents and tourists are equally met.

To understand residents’ perceptions’ about tourism in Bruges, this research applied photo-elicitation interviews with 28 residents who lived in various locations in the historical center to understand socio-cultural background of residents, their tourism-related concerns and whether they are in line with what is commonly perceived as problematic in Bruges.

Results show that as long as residents can benefit from tourism and tourism-related infrastructure, they support tourism. On the other hand, tourism decreases the liveability of the historical center due to supersession of infrastructure serving the residents by tourist-oriented amenities.

To build a sustainable and resilient city in the future, the authorities of Bruges should cease further “museumification” of the historical city by breaking the hegemony of tourism industry, providing affordable housing and rethinking the concentration model of tourism.

The photo-elicitation method proved to produce rich content and good-quality data by stimulating respondents’ memories and evoking experiences and emotions. Thus, this paper recommends that future research about residents’ attitudes is developed around visual methods as they give voice to the residents and are able to uncover issues which are difficult to capture with other methods.

The purpose of this paper is to argue for an improved conceptualisation of health service research, using Stengers' (2018) metaphor of “slow science” as a critical yardstick.

The paper is structured in three parts. It first reviews the field of health services research and the approaches that dominate it. It then considers the healthcare research approaches whose principles and methodologies are more aligned with “slow science” before presenting a description of a “slow science” project in which the authors are currently engaged.

Current approaches to health service research struggle to offer adequate resources for resolving frontline complexity, principally because they set more store by knowledge generalisation, disciplinary continuity and integrity and the consolidation of expertise, than by engaging with frontline complexity on its terms, negotiating issues with frontline staff and patients on their terms and framing findings and solutions in ways that key in to the in situ dynamics and complexities that define health service delivery.

There is a need to engage in a paradigm shift that engages health services as co-researchers, prioritising practical change and local involvement over knowledge production. Economics is a research field where the products are of natural appeal to powerful health service managers. A “slow science” approach adopted by the embedded Economist Program with its emphasis on pre-implementation, knowledge mobilisation and parallel site capacity development sets out how research can be flexibly produced to improve health services.

The purpose of this paper is to analyze the scientific basis of the Paris climate agreement.

The analyses are based on the IPCC’s own reports, the observed temperatures versus the IPCC model-calculated temperatures and the warming effects of greenhouse gases based on the critical studies of climate sensitivity (CS).

The future emission and temperature trends are calculated according to a baseline scenario by the IPCC, which is the worst-case scenario RCP8.5. The selection of RCP8.5 can be criticized because the present CO₂ growth rate 2.2 ppmy⁻¹ should be 2.8 times greater, meaning a CO₂ increase from 402 to 936 ppm. The emission target scenario of COP21 is 40 GtCO₂ equivalent, and the results of this study confirm that the temperature increase stays below 2°C by 2100 per the IPCC calculations. The IPCC-calculated temperature for 2016 is 1.27°C, 49 per cent higher than the observed average of 0.85°C in 2000.

Two explanations have been identified for this significant difference in the IPCC’s calculations: The model is too sensitive for CO₂ increase, and the positive water feedback does not exist. The CS of 0.6°C found in some critical research studies means that the temperature increase would stay below the 2°C target, even though the emissions would follow the baseline scenario. This is highly unlikely because the estimated conventional oil and gas reserves would be exhausted around the 2060s if the present consumption rate continues.

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.