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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.

This paper aims to present the design development and measurement of two aerodynamic slotted X-bands back-to-back planer substrate-integrated rectangular waveguide (SIRWG/SIW) to Microstrip (MS) line transition for satellite and RADAR applications. It facilitates the realization of nonplanar (waveguide-based) circuits into planar form for easy integration with other planar (microstrip) devices, circuits and systems. This paper describes the design of a SIW to microstrip transition. The transition is broadband covering the frequency range of 8–12 GHz. The design and interconnection of microwave components like filters, power dividers, resonators, satellite dishes, sensors, transmitters and transponders are further aided by these transitions. A common planar interconnect is designed with better reflection coefficient/return loss (RL) (S₁₁/S₂₂ ≤ 10 dB), transmission coefficient/insertion loss (IL) (S₁₂/S₂₁: 0–3.0 dB) and ultra-wideband bandwidth on low profile FR-4 substrate for X-band and Ku-band functioning to interconnect modern era MIC/MMIC circuits, components and devices.

Two series of metal via (6 via/row) have been used so that all surface current and electric field vectors are confined within the metallic via-wall in SIW length. Introduced aerodynamic slots in tapered portions achieve excellent impedance matching and tapered junctions with SIW are mitered for fine tuning to achieve minimum reflections and improved transmissions at X-band center frequency.

Using this method, the measured IL and RLs are found in concord with simulated results in full X-band (8.22–12.4 GHz). RLC T-equivalent and p-equivalent electrical circuits of the proposed design are presented at the end.

The measurement of the prototype has been carried out by an available low-cost X-band microwave bench and with a Keysight E4416A power meter in the microwave laboratory.

The transition is fabricated on FR-4 substrate with compact size 14 mm × 21.35 mm × 1.6 mm and hence economical with IL lie within limits 0.6–1 dB and RL is lower than −10 dB in bandwidth 7.05–17.10 GHz. Because of such outstanding fractional bandwidth (FBW: 100.5%), the transition could also be useful for Ku-band with IL close to 1.6 dB.

This study aims to address three research questions pertaining to climate neutrality within the supply chain of metal and mining industry: (1) How can an organization implement practices related to climate neutrality in the supply chain? (2) How do members of the supply chain adopt different measures and essential processes to assist an organization in responding to climate change-related concerns? (3) How can the SAP-LAP framework assist in analyzing and proposing solutions to attain climate neutrality?

To address the proposed research questions concerning climate neutrality, this study employs a case study approach utilizing the SAP-LAP (situation, actor, process–learning, action, performance) framework. Within the SAP-LAP framework, adopting a natural resource-based perspective, the study thoroughly examines the intricacies and interactions among existing situations, pertinent actors and processes that impact climate initiatives within a metal and mining company.

The study's findings suggest that organizations can achieve the objective of climate neutrality by prioritizing resources and capabilities that lead to reduced GHG emissions, lower energy consumption and optimal resource utilization. The study further proposes key elements that significantly influence the pursuit of climate neutrality within enterprises.

This study is one of the earliest contributions to the development of a holistic understanding of climate neutrality in the supply chain of the metal and mining industry.

The study will assist practitioners and policymakers in comprehending the present circumstances, actors and processes involved in enterprises' supply networks in order to attain climate neutrality in supply chains, as well as in taking the right steps to enhance performance.

This study presents a climate neutrality model and provides valuable insights into emission management, contributing to the achievement of the climate neutrality objective.

This study aims to examine the effects of agency cost on auditor choice. This paper also deals with the moderating role of the board’s financial expertise (Bfe) and the status of the internal control (Intecon) system on the relationship between agency cost and auditor selection.

This study’s sample consists of 1,040 firm-year observations of Iranian nonfinancial companies listed on the Tehran Stock Exchange from 2012 to 2019. The information required for this research is mainly extracted from Comprehensive Database of All Listed Companies (in Iran Stock Exchange). Data from 130 companies were obtained during the research period. This study used logistic regression to test the hypotheses.

The findings indicate that companies with higher agency costs choose the auditor from lower classes. As the proportion of financial expert members on the board increases, the intensity of this relationship will be reduced. Companies with higher agency costs choose the auditor from the lower classes, but the higher the ratio of financial expert board members, the more these companies will choose high-quality auditors. However, findings showed that the status of the Intecon system has no moderating effect on the relationship between agency costs and auditor selection.

The results of this study can expand the existing literature on the relationship between auditor selection and agency costs and the factors affecting this relationship, especially the Bfe and Intecon. This research has significant suggestions for regulators, stakeholders, shareholders and analysts in emerging economies that may encounter similar contextual implications.

This paper aims to examine the effect of conditional conservatism on audit fees and whether the firm’s engagement in sustainable practices moderates the relationship between conditional conservatism and audit fees.

Using a sample of 3,767 firm-year observations from 14 European Union countries over the period of 2006–2019, the authors adopt the ordinary least square estimator to perform a panel data analysis of the effect of conditional conservatism on audit fees, and the moderating role of the environmental, social and governance (ESG) scores on the relationship between conditional conservatism and audit fees.

The authors find that conditional conservatism has a significant negative effect on audit fees, suggesting that auditors charge lower audit fees on more conservative clients. The authors also find that firms engaging in ESG actions, whether combined or individual, pay higher audit fees. More interestingly, the authors provide evidence that the negative effect of conditional conservatism on audit fees is mitigated only when ESG performance is considered in combination. This implies that firms exhibiting less commitment to ESG sustainability practices are prone to paying reduced audit fees when engaged in more conservative reporting. The findings remain robust after conducting a battery of tests.

The findings of this study have practical implications for several parties, including companies, auditors and regulators. This study emphasizes the potential benefit associated with using conservative accounting practices in terms of shaping downward the amount of audit fees. However, it also highlights the importance of considering the additional audit costs associated with higher ESG scores when making decisions about implementing sustainable practices.

Unlike prior studies that investigate the direct impact of sustainable practices on audit fees, the present work contributes to the literature on the benefits and costs of ESG by examining the moderating role of ESG performance in the association between audit fees and conditional conservatism. To the best of the authors’ knowledge, this study is the first to examine this relationship. Theoretically, the research integrates the theories of audit risk and agency to provide a more comprehensive understanding of the drivers of audit fees.

The purpose of this study is to investigate the association between three corporate governance (CG) idiosyncrasies, namely audit committee characteristics, external audit quality (AQ), board diversity and firm performance (FP) in the South Asian Association for Regional Cooperation (SAARC) nations.

The study used a sample of 200 listed nonfinancial firms in the SAARC nations from 2012 to 2021. The System Generalized Method of Moment model was applied to the data consisting of 2000 firm-year observations. The Generalized Estimating Equation population-averaged model was also employed for added robustness. The study employed Tobin's Q as the measure of FP.

The findings revealed that amongst the CG variables tested, external AQ exhibited a significantly positive relationship with Tobin's Q. Significant negative influences on FP have been demonstrated by the variables of audit committee meeting and board's independence. Furthermore, gender diversity, CEO duality, audit committee strength and independence failed to record any significant association.

This study is one of the first to investigate the association between CG idiosyncrasies and FP in the SAARC nations. The study findings have important implications for policymakers and regulators in the region.

Improving and assuring the quality of higher education has become a key element of policy agendas worldwide. To this end, a complete accountability system has been developed through various evaluation procedures. Specifically, this study analyzes the perceptions of university teaching staff on the impact of performance appraisal systems on their professional activity, health and personal lives.

The study adopted a nonexperimental descriptive and causal-comparative design using a questionnaire that was completed by a sample of 2,183 Spanish teachers. The data obtained were analyzed using descriptive statistics and comparisons of differences.

The results show that, according to teachers, the evaluation criteria undermine the quality of their work by encouraging them to neglect teaching, increase scientific production and engage in unethical research practices. Their views also emphasize the social and health-related consequences of an increasingly competitive work climate, including increased stress levels. Finally, significant differences are observed regarding gender, professional category and academic discipline, with women, junior faculty and social sciences teachers expressing particularly strong views.

The originality of this study lies in the application of a method that contributes to the international debate through a national perspective (Spain) that has so far received little attention.

This research endeavors to assess the influence of financial shared service centers (FSSCs) on the quality of accounting information within China’s A-share listed companies. Using a multi-period difference-in-differences (DID) model, the study aims to empirically examine the correlation between the adoption of FSSCs and the quality of accounting information.

The study uses a robust methodology to evaluate the relationship between FSSCs and accounting information quality (AIQ). Leveraging the established FSSCs within China’s A-share listed companies as the treatment group, this research adopts a multi-period DID model. This approach enables a rigorous empirical examination of the influence exerted by FSSCs on the overall quality of accounting information.

The present study delves into the impact of FSSCs on AIQ and conducts empirical analysis using data from Chinese A-share listed companies between 2004 and 2021. The findings substantiate that: FSSCs significantly bolster the quality of accounting information, a conclusion retained even after robustness tests. Specifically, FSSCs exhibit a positive correlation with the comparability, timeliness and disclosure quality of accounting information while demonstrating no significant influence on relevance, robustness and reliability factors.

First, the analysis primarily rests upon data from Chinese A-share listed companies between 2004 and 2021, potentially constraining the generalizability of findings across diverse contexts. Second, despite controlling for various factors, unobserved variables or external factors not encompassed in the model might influence the relationship between FSSCs and AIQ. Additionally, the study’s reliance solely on quantitative data confines exploration into qualitative aspects that might offer a more comprehensive understanding of FSSCs’ impact on AIQ.

This paper establishes a nuanced connection between FSSC operations and AIQ, furnishing direct empirical evidence for their economic implications and propounding a novel avenue for augmenting AIQ. And, it furnishes guidance for forthcoming FSSC development, accentuating the necessity of harnessing information technology to enhance the relevance, reliability and robustness of accounting information.

Majority of prior empirical studies assessing AIQ have focused on singular indicators, lacking a comprehensive depiction of its overall level. To address this gap, this paper pioneers the construction of a comprehensive index for AIQ, providing a holistic representation of its level. Furthermore, this study stands as the inaugural investigation into the relationship between China’s A-share listed firms’ FSSCs and the quality of accounting information.

This paper aims to determine the significance of tourist walkability on three community-based tourism sustainability indicators, namely, the economic, social and environmental benefits and costs impacting community’s quality of life through the lens of the triple bottom line approach with the institutional theory.

This study views institutions as either enabling or restricting the sustainable community-based tourism because institutions influence resource integration and value assessment by the beneficiary. Moreover, institutions also lead the co-creation of sustainable community-based tourism among various stakeholders. Drawing on this conceptualisation, the notion of sustainable community-based tourism is filtered through the lens of institutional theory. Thus, this work approaches sustainable community-based tourism as a dynamic process of co-creating a tourist destination formed by different actors’ and institutions within the ecosystem of the tourist destination. Meanwhile, the triple bottom line benefits and costs experienced by the overall community would produce net effects on the residents’ perceptions of sustainable tourism.

This paper classifies both tangible and intangible costs and benefits because of tourist walkability and its triple bottom line trade-offs experienced by tourists and residents. This paper penetrates new grounds by reviewing the triple bottom line impacts of tourist walkability on residents’ quality of life. Government policies as mediating variable and national culture and individual personalities of tourists and residents as moderating variables were discussed. A conceptual framework named Tourist Walkability Sustainable Tourism Impact on Residents (TWSTIR) is proposed. Finally, a Sustainable Community-based Tourism Strategic (SCBTS) model which is based on the two dimensions of intensity of tourist walkability and residents’ quality of life is proposed.

Research limitations may include a lack of assessment on political, technological and legal issues, and therefore, future research is warranted in these three areas. Some emotions and attitudes of the residents may not be captured since the Gross National Index (Gross National Happiness) may have its inherent blind spots.

This paper would be of interest to the scholarly world, as its original idea and concluding research agenda are burrowing into a new sub-field of tourism research. In view of growth and degrowth of sustaining community-based tourism, the SCBTS model is presented to provide directions for tourism policymakers and entrepreneurs to formulate and implement appropriate strategy for the tourist walkability activity per se and investment in the accompanying infrastructure.

This paper also presents the sacrifices and inequities in the communities and the relevance of government policies, national culture and individual personalities of tourists and residents, in which the attention of tourism policymakers and the communities that thrive on the travel and tourism industry should not be neglected.

The idea and discussion of this paper is original. This paper burrows into a new sub-field of tourism research. Tourist walkability needs more attention from the scholars, as this tourist activity can have positive and negative effects on residents’ quality of life. The TWSTIR framework is developed to discuss the relationships of tourist walkability, triple bottom line concept and residents’ quality of life within the sustainable community-based tourism scope. The SCBTS model is presented for tourism policymakers and entrepreneurs to perform appropriate strategy for the tourist walkability activity and investment in the accompanying infrastructure.

This paper aims to explore how a shared service centre (SSC) is mobilised in a power-dominant context of a Chinese state-owned enterprise (SOE). Specifically, it examines the mobilisation of SSC within this multi-divisional SOE, the role and dynamics of actors involved and the influence of changes in the integrated information system (IIS) during the mobilisation process.

The study follows a qualitative case study methodology. The authors draw on actor-network theory to examine the network and translation processes constructed in mobilising SSC in the chosen SOE. The data sources of this study were collected through semi-structured interviews, observations and documentary reviews.

The mobilisation of SSC is not a linear process but rather a “spiral” interplay through continuous interactions and compromises between human and non-human actors. Power gave the core actor as an orchestrator legitimacy and formality to reduce resistance and obstruction in translation for the mobilisation of SSC. The changes in IIS appear to facilitate the interaction between the heterogeneous actors.

This case study contributes towards understanding the mobilisation of SSC in a power-dominant context by highlighting the impact of changes in IIS and the details of the mobilisation of SSC in terms of the role played by both the individual actors and the technology.

This study provides a broader understanding of the interactions of the heterogeneous actors for mobilising SSC in a power-dominant context. More importantly, the study inspires future research into examining how SSC practices unfold and how the changes in IIS influence the mobilisation of SSC.