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The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such technology becomes increasingly evident as citizens demand greater transparency and engagement between them and governing institutions.

Utilising a longitudinal case study methodology, the research focusses on Turin’s Integrated Popular Financial Report (IPFR) as a lens through which to evaluate the broader implications of digital transformation on governmental transparency and operational efficiency.

Digital tools, notably sentiment analysis, offer promising avenues for enhancing governmental efficacy and citizenry participation. However, persistent challenges highlight the inadequacy of traditional, inflexible reporting structures to cater to dynamic informational demands.

Embracing digital tools is an imperative for contemporary public administrators, promoting streamlined communication and dismantling bureaucratic obstructions, all while catering to the evolving demands of an informed citizenry.

Different from previous studies that primarily emphasised technology’s role within budgeting, this research uniquely positions itself by spotlighting the transformative implications of digital tools during the reporting phase. It champions the profound value of fostering bottom-up dialogues, heralding a paradigmatic shift towards co-creative public management dynamics.

A separate study of the different behavioral biases does not allow for a full understanding of the complexity and stability of the heterogeneity of beliefs. Therefore, through a more global view of these anomalies, the authors wish to show that they can converge on a single concept, which is the heterogeneity of beliefs.

It is therefore essential to stress that the importance of this study is mainly reflected in the methodological approach used in the construction and analysis of the map and not only in the results achieved. This contribution states that structural analysis, as a means of building the cognitive map, can facilitate the task of investors and other decision-makers, in the identification and analysis of the heterogeneity of beliefs that can therefore guide investors' strategy in decision-making.

The authors have studied the behavior of the investor and its way of interpreting the information and the authors have emphasized the value of studying the concept of heterogeneity of beliefs in its complexity. So that part of the work seems to be relevant and crucial to filling, if you will, that void. In this sense, the authors have shown that behavioral abnormalities are multidimensional concepts: “self-deception”, “cognitive bias”, “emotional bias” and “social bias”.

In particular, this article will aim to achieve the objective of proposing a model for measuring the heterogeneity of beliefs. Thus, the authors want to show that the heterogeneity of beliefs can be measured directly through the different behavioral anomalies.

This study aims to establish a reliable index to identify interdisciplinary breakthrough innovation effectively. We constructed a new index, the D_Div index, for this purpose.

The D_Div index incorporates the degree of interdisciplinarity in the breakthrough index. To validate the index, a data set combining the publication records and citations of Nobel Prize laureates was divided into experimental and control groups. The validation methods included sensitivity analysis, correlation analysis and effectiveness analysis.

The sensitivity analysis demonstrated the D_Div index’s ability to differentiate interdisciplinary breakthrough papers from various categories of papers. This index not only retains the strengths of the existing index in identifying breakthrough innovation but also captures interdisciplinary characteristics. The correlation analysis revealed a significant correlation (correlation coefficient = 0.555) between the interdisciplinary attributes of scientific research and the occurrence of breakthrough innovation. The effectiveness analysis showed that the D_Div index reached the highest prediction accuracy of 0.8. Furthermore, the D_Div index outperforms the traditional DI index in terms of accuracy when it comes to identifying interdisciplinary breakthrough innovation.

This study proposed a practical and effective index that combines interdisciplinary and disruptive dimensions for detecting interdisciplinary breakthrough innovation. The identification and measurement of interdisciplinary breakthrough innovation play a crucial role in facilitating the integration of multidisciplinary knowledge, thereby accelerating the scientific breakthrough process.

Considering the standards developed by the Sustainability Accounting Standards Board (SASB), this study aims to examine whether the link between material sustainability and financial performance depends on the extent to which the company is oriented toward stakeholders.

To test the predictions, 13,942 firm-year observations from 43 different countries are used, covering the period from 2010 to 2019. Using a hand-mapping approach to match the indicators suggested by the SASB with those of the ASSET4, the authors realize that there are 170 material sustainability indicators among 466 indicators of the ASSET4. The authors use three different methods to verify if the materiality matters, including the alphas obtained from the Fama and French factor models, comparing the average abnormal returns of the portfolios and the bootstrapped Cramer technique.

The findings show that companies investing in material sustainability activities perform better than those investing in immaterial activities. Also, consistent with the theoretical foundations, the authors find that the effect of investing in material sustainability activities is more pronounced in stakeholder-oriented countries than that in shareholder-oriented countries. The results are robust to a battery of sensitivity tests.

Owing to COVID-19 in late 2019, data from 2020 to 2022 have not been used to obtain reliable results.

The results obtained in the current research provide valuable guidance for investors to make investments considering the degree of materiality of sustainability activities in different industries. It also helps managers to increase the company’s financial performance, make efficient decisions related to investment in sustainability activities and find investment strategies on the material sustainability issues in their industries.

This study provides a clearer understanding of investment in sustainability activities in different industries by separating material and immaterial sustainability activities in stakeholder and shareholder-oriented countries, and the results obtained can change the perspective of investors and company managers regarding investing in such activities in different countries. Investing in more materiality sustainability activities than the immateriality dimension can be new opportunities for companies to achieve predetermined goals, help retain and attract business partners or be a source of innovation for new product lines or services. Internal morale and employee engagement may increase while increasing productivity and firm performance. This discussion opens the way for future research.

This study provides insight into the effect of investing in material and immaterial sustainability activities in different industries on the company’s performance in shareholder and stakeholder-oriented countries.

This study aims to elucidate institutional analysis as an effective approach to investigating and designing the multilevel policymaking system of online social networks (OSN) for achieving a participatory model.

The institutional mapping approach has been used to analyze Iran’s OSN multilevel policymaking system. A combination of two matrices, including institutions-institutions and institutions-functions, was used to perform the institutional mapping. Two main steps were taken to draw the mentioned matrices. First, a review of related studies in Iran’s OSN policymaking system was conducted and the policy functions mentioned in these studies were identified and categorized using the meta-synthesis. Second, based on analyzing two policy documents of Iran’s OSN, institutions and their interactions were identified and policy functions were allocated to institutions.

Based on the results, the most important policy functions in the current OSN policymaking system in Iran are support, regulatory, monitoring and evaluation, business environment development, culture building and promotion, organizing licenses and permissions, policymaking and legislation. Also, the results show that there are shortcomings in this system, some of the most important of which are lack of transparency in regulatory, little work in culture building and promotion, neglect of the training of specialized human resources and research and development, slow development of the business environment and neglecting the role of nongovernmental organizations in policymaking.

By examining and analyzing how different institutions operate within a multilevel policymaking system, the policymaking process and its overall effectiveness can be enhanced. This analysis helps identify any inconsistencies, overlaps or conflicts in the roles and policies of these institutions, leading to a better understanding of how a multilevel policymaking system is organized.

Images taken from construction site interiors often suffer from low illumination and poor natural colors, which restrict their application for high-level site management purposes. The state-of-the-art low-light image enhancement method provides promising image enhancement results. However, they generally require a longer execution time to complete the enhancement. This study aims to develop a refined image enhancement approach to improve execution efficiency and performance accuracy.

To develop the refined illumination enhancement algorithm named enhanced illumination quality (EIQ), a quadratic expression was first added to the initial illumination map. Subsequently, an adjusted weight matrix was added to improve the smoothness of the illumination map. A coordinated descent optimization algorithm was then applied to minimize the processing time. Gamma correction was also applied to further enhance the illumination map. Finally, a frame comparing and averaging method was used to identify interior site progress.

The proposed refined approach took around 4.36–4.52 s to achieve the expected results while outperforming the current low-light image enhancement method. EIQ demonstrated a lower lightness-order error and provided higher object resolution in enhanced images. EIQ also has a higher structural similarity index and peak-signal-to-noise ratio, which indicated better image reconstruction performance.

The proposed approach provides an alternative to shorten the execution time, improve equalization of the illumination map and provide a better image reconstruction. The approach could be applied to low-light video enhancement tasks and other dark or poor jobsite images for object detection processes.

Nanosensors have a wide range of applications because of their high sensitivity, selectivity and specificity. In the past decade, extensive and pervasive research related to nanosensors has led to significant progress in diverse fields, such as biomedicine, environmental monitoring and industrial process control. This led to better and more efficient detection and monitoring of physical and chemical properties at better resolution, opening new horizons in the development of novel technologies and applications for improved human health, environment protection, enhanced industrial processes, etc.

In this paper, the authors discuss the application of citation network analysis in the field of nanosensor research and development. Cluster analysis was carried out using papers published in the field of nanomaterial-based sensor research, and an in-depth analysis was carried out to identify significant clusters. The purpose of this study is to provide researchers to identify a pathway to the emerging areas in the field of nanosensor research. The authors have illustrated the knowledge base, knowledge domain and knowledge progression of nanosensor research using the citation analysis based on 3,636 Science Citation Index papers published during the period 2011 to 2021.

Among these papers, the bibliographic study identified 809 significant research publications, 11 clusters, 556 research sector keywords, 1,296 main authors, 139 referenced authors, 63 nations, 206 organizations and 42 journals. The authors have identified single quantum dot (QD)-based nanosensor for biological applications, carbon dot-based nanosensors, self-powered triboelectric nanogenerator-based nanosensor and genetically encoded nanosensor as the significant research hotspots that came to the fore in recent years. The future trend in nanosensor research might focus on the development of efficient and cost-effective designs for the detection of numerous environmental pollutants and biological molecules using mesostructured materials and QDs. It is also possible to optimize the detection methods using theoretical models, and generalized gradient approximation has great scope in sensor development.

The future trend in nanosensor research might focus on the development of efficient and cost-effective designs for the detection of numerous environmental pollutants and biological molecules using mesostructured materials and QDs. It is also possible to optimize the detection methods using theoretical models, and generalized gradient approximation has great scope in sensor development.

This is a novel bibliometric analysis in the area of “nanomaterial based sensor,” which is carried out in CiteSpace software.

In the last decade, the concept of Islamic attributes of destination (IAD) has emerged due to Muslim tourists’ need to visit a destination that complies with Sharia law. Since then, the IAD concept has been popular to increase the destination’s attractiveness and travel satisfaction for Muslim tourists. This concept evolved from evaluating the Muslim tourists’ perception of IAD to non-Muslim tourists and from assessing the Islamic attributes in Muslim-majority destinations to non-Muslim majority destinations. Furthermore, the literature showed several measurement scales to assess tourists’ satisfaction with IAD, and scholars were varied in the methods of analysis used to assess tourists’ satisfaction with IAD. The purpose of this study is to perform a systematic mapping study on satisfaction with IAD by answering five research questions.

This study used the preferred reporting items for systematic reviews and meta-analyses framework to guide the search process and search for relevant studies between 2012 and 2022 from two scientific databases, Scopus and Web of Science.

The search revealed 387 studies. In total, 31 articles met the eligibility criteria. This study indicates the journal considered research studies on tourists’ satisfaction with IAD the most, the method of analysis used in the previous studies, the Islamic destination attributes considered in the previous studies, the research distribution by counties, the research trend and the future direction.

To the best of the authors’ knowledge, this is the first systematic mapping study that delivers a summary of empirical research studies on tourists’ satisfaction with IAD.

This study aims to conduct a bibliometric analysis on “intertemporal choice” behavior of individuals from journals in the Scopus database between 1957 and 2023. The research covered the data on the said topic since it first originated in the Scopus database and carried out performance analysis and content analysis of papers in the business management and finance disciplines.

Bibliometric analysis, including science mapping and performance analysis, followed by content analysis of the papers of identified clusters, was conducted. Three clusters based on cocitation analysis and six themes (three major and three minor) were identified using the bibliometrix package in R studio. The content analysis of the papers in these clusters and themes have been discussed in this study, along with the thematic evolution of intertemporal choice research over the period of time, paving a way for future research studies.

The review unpacks publication and citation trends of intertemporal choice behavior, the most significant authors, journals and papers along with the major clusters and themes of research based on cocitation and degree of centrality and relevance, respectively, i.e. discounting experiments and intertemporal choice, impulsivity, risk preference, time-inconsistent preference, etc.

Over the past years, the research on “intertemporal choice” has flourished because of the increasing interest of researchers and scholars from different fields and the dynamic and pervasive nature of this topic. The well-developed and scattered body of knowledge on intertemporal choice has led to the need of applying a bibliometric analysis in the intertemporal choice literature.

Non-profit organizations (NPOs) are exposed to a highly competitive environment in which they are forced to grow their commercial activity to acquire additional financial resources. This study aims to create an understanding of how NPOs involved in textile reuse as a revenue-generating programme manage their reverse supply chains (RSC).

The research involves an embedded single-case study of NPOs in Finland involved in post-use textile collection. The main data sources are semi-structured interviews and participant observations.

This study is inspired by the microfoundations movement and identifies the underlying microfoundations of the NPOs’ capabilities for managing RSC for textile reuse. The study contributes to the literature by demonstrating NPOs’ lower-level, granular practices and their adaptations for achieving quality outcomes in textile reuse.

The findings have context sensitivity and apply to the NPOs which operate in a context similar to Finland, such as in other Nordic countries.

This study continues the discussion on the adoption of “business-like” practices in the NPOs’ pursuit of additional revenue streams to finance humanitarian work. The findings of this study can also be transferred to the growing area of domestic textile circularity.

Using the case of NPOs in textile reuse, the study illustrates how RSC management can serve a social, non-profit cause and transform unwanted textile products into a source of fundraising for humanitarian work.

This enriches the understanding of NPOs’ practices within the scope of revenue-generating programmes by examining one of them – textile reuse through charity shops from an RSC perspective.