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This study experimentally aims to determine the degree of influence that mindfulness training exerts on learning capacity at the university level and contrasts it with previous observational or relational studies that have shown contradictory results.

A quasi-experiment was carried out to measure the variation of six academic learning abilities – a) self-efficacy, b) organization of and attention to studies, c) stress control due to time pressure and the environment, d) involvement with college activity, e) emotional satisfaction, and f) class communication – which together comprise the research questionnaire called the college learning effectiveness inventory (CLEI). The CLEI questionnaire was administered before and after the participants were trained in the mindfulness technique. The study was conducted in Ecuador, and the participants were selected from among the graduate students of a local university.

The learning ability measured by the CLEI was improved by a statistically significant margin in the two groups.

The treatment groups consisted of graduate students who did not have opportunities for full-time activities on campus, as they were limited to attending regular classes at specific times, usually at night. The dropout rate was 14% due to inconveniences caused by the pandemic. These conditions could have affected the study results both positively and negatively. In addition, the pandemic limited academic interactions, which are required to evaluate the learning results after applying the research instrument. This limitation was especially critical for people who had experienced online classes only.

Offering graduate students the opportunity to learn about and adopt a mindfulness practice helps to improve their academic outcomes, as reflected through the statistical measurement of the CLEI indicator.

This study is especially relevant within the context of sanitary conditions due to the pandemic and the intensive use of technology for managing academic interactions, both of which have replaced physical contact between participants.

The main contributions of this study are related to the determination of the practical effects of mindfulness training in postgraduate university settings and the identification of the mechanisms involving participants' reflecting upon, learning and understanding the importance of perfecting their soft skills to facilitate their learning processes and face today's uncertain environments.

本研究採用實驗方法、來釐定正念認知對在大學水平上的學習能力的影響程度，並對比於以往顯示了相互矛盾的研究結果的觀察性研究或關係研究。

研究人員進行準實驗、來量度六個學術學習能力的變化。這六個學習能力為：(一) 自我效能, (二) 學習的組織能力和注意力，(三) 控制因時間壓力和環境因素而產生的壓力, (四) 大學活動的參與，(五) 情緒方面的滿足、及 (六) 課堂之溝通。這六個學習能力合起來就構成本研究的調查問卷，我們稱之為大學學習效能清單。問卷調查工作分別於研究參與者接受正念認知技巧訓練之前及之後進行。本研究是在厄瓜多爾進行的，而參與者則選自當地一間大學的研究生。

研究結果顯示、根據大學學習效能清單的測量，有關的兩個組別均顯示明顯數據差額範圍上的學習能力提昇。

若為研究生提供學習正念認知技巧的機會，並讓他們應用這技巧，他們的學習成果將會得到提昇，這正是透過數據上量度有關的大學學習效能清單指標所顯示的現象。

本研究的結果，就現時的衛生狀況而言特具意義。這是由於大流行病的發生，以及在管理學術互動上大量使用應用技術，參與者之間的身體接觸也不需要了。

本研究的主要貢獻為、研究結果確認了在大學研究院的學習環境裡，正念認知的培訓是有其實用效果的;研究亦找出了參與者應如何有效地反省思考和學習提昇其軟技能的方法，並了解其重要性，以能增強他們的學習能力，以及更能應對今天不明確的環境。

This study aims at establishing the moderating role of self-efficacy in the relationship between organisational culture (OC) and organisational commitment in the perspective of institutions of higher learning in a developing country.

A cross-sectional design was used to obtain quantitative data from 572 academic staff in eight universities. The sample was selected following a simple random technique. The study data were analysed using SPSS version 23.

The study findings reveal that OC and self-efficacy influence organisational commitment. Further, self-efficacy moderates the relationship between OC and organisational commitment.

Universities should foster a culture that emphasises collaboration, open communication, inclusion, equity and staff development to increase organisational commitment. In order to build academic staff self-efficacy, universities should provide opportunities for training and development, mentoring, coaching, continuous performance evaluation, and regular feedback to stimulate academic staff's desire to remain committed to the institution. University administrators should look beyond traditional skills and competencies when recruiting future academic staff as their personal beliefs are essential to accelerating organisational commitment.

This study extends the current literature in organisational behaviour and provides a comprehensive understanding of the relationship between OC and organisational commitment using the Competing Values Framework. This study was also conducted in a developing country context, which can always lead to different results than studies conducted in developed countries.

This study examines the impact of regional economic integration (REI) on stock market linkages in the BRICS (Brazil, Russia, India, China and South Africa) economic bloc. In this type of study, the BRICS framework is an appealing empirical case, given its uncommon characteristics. For example, BRICS member states come from remote geographic locations (Africa, Asia, Europe and South America) and have contrasting socioeconomic profiles.

An empirical design is framed from the perspective of bilateral trade between South Africa and BRIC. The author accepts trade intensity as a proxy of regional economic integration and then examines the resulting effect on the stock market co-movement within BRIC. The study applies a two-step econometric procedure of the BEKK-MGARCH and panel data models.

Overall, bilateral trade, as a proxy of economic inwctegration, is associated with an increase in stock market integration. This positive relationship is particularly observed during episodes of surplus trade, and more interestingly, was initiated three years after BRICS’ existence and continues to grow at an increasing rate.

The study outcome should benefit international trade practitioners and global investors interested in portfolio diversification or concerned with risk spillovers.

First, notwithstanding South Africa's significant economic presence in the African continent, to the best of the author’s knowledge, this is the first study to empirically evaluate the BRICS economic integration on their stock market linkages from the perspective of South Africa. The value of this contribution is that further work may investigate the bidirectional spillover impact conveyed by South Africa's trade interactions within the juxtaposition of Africa and BRICS economies. Second, given that research on REI and stock market integration has historically concentrated on mature regional blocs of Europe, Asia, South and North America, the current study advances knowledge while correcting the prevailing literature imbalance.

The purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development.

This paper conducts a traditional literature review based on selected studies in the fields of accounting, public administration and management. The aim of the review is to explain how diverse forms of public governance influence the fate of public sector accounting, including accountability, performance measurement, budgeting and reporting practices.

Public governance is developing into more inclusive but also complex forms, resulting in network, collaborative and digital governance. Consequently, the focus and practices of public sector accounting have changed, as reflected in new types of accountability, performance measurement, budgeting and reporting practices.

Drawing upon literature from different fields enables a deeper understanding of the changes in public sector accounting. Nevertheless, the intention is not to execute a systematic literature review but to provide an overview and resolve the scattered body of knowledge generated by previous contributions. The areas of risk management and auditing were not included and deserve further attention.

This paper discusses the need to continually redefine and reassess public sector accounting practices, by recognising the interdependencies between different actors, citizens and digital technologies.

After expressing an initial disquiet about the nature of many studies that are published using structural equation modelling (SEM), a rationale for using the technique is provided. Given the advantages provided by the technique, the differences between covariance-based and partial least squares techniques are briefly described. The argument progresses by indicating assumptions behind the techniques and what it is that referees require before being able to properly referee the paper. Some issues are fundamental to survey-based materials and include the requirement to distinguish between importance and discriminatory power, and the over-dependency on cross-sectional analysis when making claims of generalisation. Other issues of scale creation and sample size are touched upon. This paper finishes by suggesting a checklist for referees who are asked to review papers using SEM.

This study aims to examine the multidimensional nature of institutional distance as a driver of acquisition decisions in emerging markets. Then, this study aims to offer a nuanced perspective on the role of its various formal and informal dimensions by taking into account the potential contingency role played by a firm’s context experience.

Building on institutional economics and organizational institutionalism, this study explores the heterogeneity of institutional distance and its effects on the decision to enter emerging versus advanced markets through cross-border acquisitions. Thus, institutional distance is disentangled into its formal and informal dimensions, the former being captured by regulatory efficiency, country governance and financial development. Furthermore, our framework examines the moderating effect of an acquiring firm’s experience in institutionally similar environments, defined as context experience. The hypotheses are analyzed on a sample of 496 cross-border acquisitions by Italian companies in 41 countries from 2008 to 2018.

Findings indicate that at an increasing distance in terms of regulatory efficiency and financial development, acquiring firms are less likely to enter emerging markets, while informal institutional distance is positively associated with such acquisitions. Context experience mitigates the negative effect of formal distance and enhances the positive effect of informal distance.

This study contributes to institutional distance literature in multiple ways. First, by bridging institutional economics and organizational institutionalism and second, by examining the heterogeneity of formal and informal dimensions of distance, this study offers a finer-grained perspective on how institutional distance affects acquisition decisions. Finally, it offers a contingency perspective on the role of context experience.

The purpose of this study aims to analyze the dynamic behavior of the relationship between atmospheric carbon emissions and the Organisation for Economic Co-operation and Development (OECD) industrial production index (IPI) in the short and long term by applying multifractal techniques.

Multifractal de-trended cross-correlation technique is used for this analysis based on the relevant literature. In addition, it is the most widely used approach to estimate multifractality because it generates robust empirical results against non-stationarities in the time series.

It is revealed that industrial production causes long and short term environmental costs. The OECD IPI and atmospheric carbon emissions were found to have a strong correlation between the time domain. However, this relationship does not mostly take into account the frequency-based correlations with the tail effects caused by shocks that are effective on the economy. In this study, the long-term dependence of the relationship between the OECD IPI and atmospheric carbon emissions differs from the correlation obtained by linear methods, as the analysis is based on the frequency. The major finding is that the Hurst coefficient is in the range 0.40-0.75 indicating.

In this study, the local singular behavior of the time-series is analyzed to test for the multifractality characteristics of the series. In this context, the scaling exponents and the singularity spectrum are obtained to determine the origins of this multifractality. The multifractal time series are defined as the set of points with a given singularity exponent a where this exponent a is illustrated as a fractal with fractal dimension f(α). Therefore, the multifractality term indicates the existence of fluctuations, which are non-uniform and more importantly, their relative frequencies are also scale-dependent.

The results provide information based on the fluctuation in IPI, which determines the main conjuncture of the economy. An optimal strategy for shaping the consequences of climate change resulting from industrial production activities will not only need to be quite comprehensive and global in scale but also policies will need to be applicable to the national and local conditions of the given nation and adaptable to the needs of the country.

The results provide information for the analysis of the environmental cost of climate change depending on the magnitude of the impact on the total supply. In addition to environmental problems, climate change leads to economic problems, and hence, policy instruments are introduced to fight against the adverse effects of it.

This study may be of practical and technical importance in regional climate change forecasting, extreme carbon emission regulations and industrial production resource management in the world economy. Hence, the major contribution of this study is to introduce an approach to sustainability for the analysis of the environmental cost of growth in the supply side economy.

The main goal of the one semester long intervention for first-year Bachelor of Social Services students was to enable them to increase their awareness of a variety of cultures and practices encountered in social pedagogical work and to support the development of their ability to interact empathically with clients.

The aim of this article is to describe an educational intervention focused on teaching Qualified Empathic skills to social work students in higher education at Metropolia University of Applied Sciences in Finland. We introduce the concept of Qualified Empathy to describe professional empathic working skills and define it as: Qualified Empathy requires compassion for empathic action and it includes the ability for professional self-reflection, emotional skills and a healthy set of boundaries. Qualified Empathy encompasses the ability to tell the difference between sympathy and empathy, as it includes the capacity to use compassion to act in an empathic way in professional contexts (Raatikainen et al., 2017). The study was a case study, designed to explore the students' experiences of their one semester long educational intervention (n = 20). Our research question was: How do students construct Qualified Empathy as a dimension of their own professional expertise?

The results of the study demonstrate the progress areas of the students' Qualified Empathy skills. The development stages in the three progress areas are: (1) from emotional reaction to emotional response, (2) from understanding to empathic acting and (3) from client perspective to a more systemic approach. Implications of the results for Social Services students are discussed.

In this study, as in all studies, some limitations need to be taken into account. One limitation of this study is the size and “nature of data”. Secondly, challenges with the concept of Qualified Empathy need to be addressed and more research is needed to define it more concretely. Even so, as it is a new concept, we need more discussion on the differences in the definition of empathy and Qualified Empathy. However, this study offers one new perspective for discussion which is the need for empathy training, in social work education practices and in the field. An important ethical aspect of research emphasizes that its implementation must not be to the detriment of the people being researched (Juuti and Puusa, 2020, pp. 168).

Our findings demonstrate that educational interventions can improve students' empathy skills to more qualified skills. We emphasized that maintaining the skill demands continuous reflection as a lifelong process. This article provides an overview of an educational intervention to improve students' Qualified Empathy skills and suggests a definition for educators to frame the teaching of professional empathy or empathy in a professional context – especially in the social work context. Furthermore, with this educational intervention in social work, we offer a way to support the students to – not only – have a more professional approach to empathy but also to find a way to establish a more emotionally sustainable environment for professionals in social services. It is essential for social work education to focus on the growth of Qualified Empathy in students through supervision and guidance which supports their professional competence. By doing so, we contribute to the development of more sustainable working environments in the social work context.

Professional empathy is seen as an important factor in building a socially sustainable society from the perspectives of employees, clients and patients. We noticed that it is important to allow time and space for the learners to internalize the concept of Qualified Empathy. When we allow for this, students begin to recognize and assign more value to it and, as we suggest, they become more adept in their interactions and work with clients.

The study was a case study, designed to explore the students' experiences of their one semester long educational intervention (n = 20). Our research question was: How do students construct Qualified Empathy as a dimension of their own professional expertise? The results of the study demonstrate the progress areas of the students' Qualified Empathy skills. The development stages in the three progress areas are: (1) from emotional reaction to emotional response, (2) from understanding to empathic acting and (3) from client perspective to a more systemic approach. Implications of the results for Social Services students are discussed.

This study aims to explore the impact of controversial firms’ corporate sustainability assessments on their risk exposure according to the environmental, social and governance (ESG) paradigm.

This study conducts a cross-sectional study using the ordinary least squares approach to test how corporate social responsibility practices affect firms’ risk exposure, testing the three single impacts of ESG components and the impact of an overall ESG assessment. This study considers the largest Standard & Poor’s (S&P) 500 stock market index companies and focus on a double-risk measurement – systematic and idiosyncratic – developing an empirical study on 132 controversial companies listed on the S&P index.

Empirical findings indicate that the overall ESG assessment and the environmental and social sub-dimensions decrease idiosyncratic firm risk. At the same time, no significant results are found according to the systematic risk component.

This study fits into the domain of risk management research, investigating whether additional and non-financial disclosures regarding sustainability issues decrease information asymmetries, improving investors’ decision-making and stakeholders’ relations. Prior literature has shown limited evidence on the relationship between corporate social performance (CSP) and firm risk based on controversial companies. The main contribution is to consider the controversy as an independent factor from the industry sector, given that the implications of CSP actions and practices are mainly firm-specific.

Based on the job demands–resources (JD-R) model, this study aims to answer a key research question, i.e. can the job characteristics (i.e. job demands and resources) affect intention to retire early? Additionally, a mediating effect of emotional exhaustion and organizational commitment on the relationships of job demands and job resources, respectively, with early retirement intentions has been explored in the study.

The data has been collected from survey of 450 employees from the banking sector in the state of Punjab (India). A structured questionnaire adapted from past literature has been used as survey instrument for the study. Partial least squares structural equation modelling has been applied in the study using latest version of SmartPLS (version 3.2.8) software.

Both job resources and job demands have a direct significant impact on early retirement intentions. Moreover, a significant partial mediation effect of emotional exhaustion and affective organizational commitment has also been found out on the relationship of job demands and job resources with early retirement intentions, respectively.

The study makes incremental contribution by highlighting the role of both deterrent and motivational factors that either instigate or discourage early retirement intentions among employees. It offers valuable insights for the organizations to use efforts for curtailing the excessive job demands that lead to emotional exhaustion and further result in early retirement intentions. Besides this, adequate job resources should be provided to the employees that lead to the development of affective organizational commitment, which further helps in sustaining the workforce until their actual retirement age.