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The increased capital requirements and the implementation of new liquidity standards under Basel III sparked various concerns among researchers, academics and other stakeholders. The question is whether Basel III regulation is ideal, that is, adequate to deal with a crisis, such as the 2007–2009 global financial crisis? The purpose of this paper is threefold: First, perform a stress testing exercise on the US banking sector, while examining liquidity and solvency risk indicators jointly under the Basel III regulatory framework. Second, allow the study to cover the post-crisis period, while referring to key Basel III regulatory requirements. And third, focus on the resilience of domestic systemically important banks (D-SIBs), which are supposed to support the US financial system in times of stress and therefore whose failure causes the entire financial system to fail.

The authors used a sample of the 24 largest US banks observed over the period Q1-2015 to Q1-2021 and a scenario-based vector autoregressive conditional forecasting approach.

The authors found that the model successfully produces accurate forecasts and simulates the responses of the solvency and liquidity indicators to different real and historical macroeconomic shocks. The authors also found that the US banking sector is resilient and can withstand both historical and hypothetical macroeconomic shocks because of its compliance with the Basel III capital and liquidity regulations, which consist of encouraging banks to hold high-quality liquid assets and stable funding resources and to strengthen their capital, which absorbs the losses incurred in a crisis.

The authors developed a framework for testing the resilience of the US banking sector under macroeconomic shocks, while examining liquidity and solvency risk indicators jointly under Basel III regulatory framework, a point not yet well studied elsewhere, and most studies on this subject are based on precrisis data. The authors also focused on the resilience of D-SIBs, whose failure causes the failure of the entire financial system, which previous studies have failed to examine.

This review paper seeks to enhance knowledge of how pre-loading affects reinforced concrete (RC) beams under fire. It investigates key factors like deflection and load capacity to understand pre-loading's role in replicating RC beams' actual responses to fire, aiming to improve fire testing protocols and structural fire engineering design.

This review systematically aggregates data from existing literature on the fire response of RC beams, comparing scenarios with (WP) and without pre-loading (WOP). Through statistical tools like the two-tailed t-test and Mann–Whitney U-test, it assesses deflection extremes. The study further examines structural responses, including flexural and shear behavior, ultimate load capacity, post-yield behavior, stiffness degradation and failure modes. The approach concludes with a statistical forecast of ideal pre-load levels to elevate experimental precision and enhance fire safety standards.

The review concludes that pre-loading profoundly affects the fire response of RC beams, suggesting a 35%–65% structural capacity range for realistic simulations. The review also recommended the initial crack load as an alternative metric for determining the pre-loading impact. Crucially, it highlights that pre-loading not only influences the fire response but also significantly alters the overall structural behavior of the RC beams.

The review advances structural fire engineering with an in-depth analysis of pre-loading's impact on RC beams during fire exposure, establishing a validated pre-load range through thorough statistical analysis and examination of previous research. It refines experimental methodologies and structural design accuracy, ultimately bolstering fire safety protocols.

This study aims to develop two piezoelectric textile devices formed from different weft knitted fabric rapports (Jersey and Pique) to be applied in the renewable energy’s (RE) area.

Two different weft knitted rapports were produced with polyester (PES). The device developed has five layers: a central of poly(vinylidene fluoride) (PVDF) nonwoven, involved by two insulating layers of PES knitted fabric; and two conductive external layers, made of polypyrrole-coated PES knitted fabric. The piezoelectric textile devices were joined by sewing the five layers of the device.

The FTIR technique confirmed the β-phase in the PVDF nonwoven. This study produced and tested two different textiles devices with piezoelectric behavior, confirmed by the correlated pattern of voltage and tensile stress difference curves, showing the potential application in RE’s and sustainable energies field as smart textiles, such as devices incorporated in garments in the areas of high movement (elbow, knee, foot, fingers and hands, among others), and as an energy generator device

Textile materials with piezoelectric properties promise to advance RE’s developments due to their high material flexibility and sensitivity to the electrical response. The knitted fabric technology presents flexibility due to its construction process. Comparative studies analyzing the electrical response between knitted and woven fabrics have already been realized. However, there is a gap in terms of research scientific research regarding the comparison of the piezoelectric effect in a material that presents different knitted fabric rapports.

Commercial banks face several risks, including credit, liquidity, operational and disruptive risks. In addition to these risks that are challenging for banks to control and manage, crises and disasters can exert substantially more destructive shocks. These shocks can exacerbate internal risks and cause severe damage to the bank's performance, leading banks to bankruptcy and closure. This study aims to facilitate achieving resilient banking policies through a model-based assessment of business continuity management (BCM) policies.

By applying a system dynamics (SD) methodology, a systemic model that includes a causal structure of the banking business is presented. To build a simulation model, data are collected from a commercial bank in Iran. By presenting the simulation model of the bank's business, the consequences of some given crises on the bank's performance are tested, and the effectiveness of risk and crisis management policies is evaluated. Vensim Personal Learning Edition (PLE) software is used to construct the simulation model.

Results indicate that the current BCM policies do not show appropriate resilience in the face of various crises. Commercial banks cannot create sustainable value for the banks' shareholders despite the possibility of profitability, as the shareholders lack adequate resilience and soundness. These commercial banks do not have the appropriate resilience for the next pandemic after coronavirus disease 2019 (COVID-19). Moreover, the robustness of the current banking business model is very fragile for the banking run crisis.

A forward-looking view of resilient banking can be obtained by combining liquidity coverage, stable funding, capital adequacy and insights from stress tests. Resilient banking requires a balanced combination of robustness, soundness and profitability.

The present study is a combination of bank business management, risk and resilience management and SD simulation. This approach can analyze and simulate the dynamics of bank resilience. Additionally, present of a decision support system (DSS) to analyze and simulate the outcomes of different crisis management policies and solutions is an innovative approach to developing effective and resilient banking policies.

Illicit financial flows are targeted by the United Nations’ (UN) sustainable development goals (SDGs). However, these illicit flows are not entirely understood. Furthermore, they can benefit from economic norms, laws and regulations that lack mechanisms to detect and penalize them. This paper aims to investigate whether a recent test, the embezzler test, can be used to identify regulatory architectures that facilitate illicit financial flows and related financial crimes.

This paper develops a more advanced version of the embezzler test in terms of definitions and practical implementation methodology.

In this test, the definition of embezzlement can be understood to be the occurrence of illicit financial flows crossing the boundaries of organizations and/or countries. This is a multistage test, which intentionally simulates illicit financial flows to observe how well equipped is the regulatory architecture to deal with other financial offences that are related with these flows, such as theft, money laundering, fraud, corruption, market manipulation and tax evasion.

Future research can use the version of this test to stress test a large range of economic norms, laws and regulations.

This test’s new version can assist achieve the UN SDGs’ illicit financial flow reduction target. Furthermore, it can be used to study both existing and proposed norms, laws and regulation.

To the best of the author’s knowledge, this is the first explicit test that has been presented to identify norms, laws and regulations that facilitate illicit financial flows and related financial crimes.

This study aims to investigate the effects of environmental, social and governance (ESG) performance on financial risk disclosure of European companies. It analyzed the relationships between ESG factors and financial risk disclosure between 2010 and 2020.

To test their hypotheses in this study, the authors used the multivariate regression analysis on panel data using the Thomson Reuters ASSET4 database and the annual reports of 154 European companies listed in the ESG index between 2010 and 2020.

Empirical evidence shows a positive association between European companies' environmental and governance performance with financial risk disclosure, whereas social performance does not influence financial risk disclosure. Concerning the control variables, the findings demonstrate that firm size and profitability are significant factors in changing the financial risk disclosure. Nevertheless, firms’ leverage is insignificantly correlated with financial risk disclosure.

This study extends the stream of accounting literature by focusing on the financial risk disclosure, a topic that has received little attention in previous research. Furthermore, to the best of the authors’ knowledge, this study is one of the first that provides ESG companies with evidence of the effect of ESG factors on financial risk disclosure in a developed market like Europe.

Drawing on the conservation of resources theory, this study examines how proactive skill development (PSD) influences job performance and mediating and moderating mechanisms underlying the above relationship.

Data were collected from a sample of 261 full-time workers in three waves, spaced by a six-week interval (Time 1, N = 360; Time 2, N = 320; Time 3, N = 261).

The results confirmed that career stress mediated the relationship between PSD and job performance. Additionally, high career decidedness strengthened this negative relationship between stress and performance. Furthermore, career decidedness significantly moderated the indirect PSD–performance relationship via career stress, accentuating the indirect effect when decidedness is higher.

This study sheds light on the important role of proactive skills development in influencing job performance and what factors can affect this relationship. It offers practical implications by highlighting how targeted training can boost employees' proactivity and performance.

The purpose of this study is to improve the mechanical property and processing performance and reduce the cost of the polylacticacid/polybutyleneadipate-co-terephthalate(PLA/PBAT) composites, the calcium carbonate (CaCO₃) and compatibilizer styrene-maleicanhydride copolymer (SMA-2025) were added to the PLA/PBAT system, and the effect of CaCO₃ and SMA-2025 on the morphology, structure, mechanical property, thermal property, thermalstability and shape memory property of the CaCO₃/PLA/PBAT composites were studied and discussed.

The CaCO₃/PLA/PBAT shape memory composites were prepared via melt-blending and hot-pressing methods, and the effect of CaCO₃ and SMA-2025 on the property of the composites was investigated via scanning electron microscope, universal testing instrument, Fourier transform infrared spectroscopy, differential scanning calorimetry, thermogravimetric analysis and DMA, respectively.

The interface property, mechanical property, thermal stability, shape memory recovery ratios and recovery stresses, and processing performance of the CaCO₃/PLA/PBAT shape memory composites were significantly improved by adding of CaCO₃ and SMA-2025. Moreover, the CaCO₃/PLA/PBAT composites have good blowing film processing performance.

This study will provide a reference for the research, processing and application of the high-performance CaCO₃/PLA/PBAT shape memory composites.

The paper has intended to advance the research on the relationship between COVID-adjusted HR practices (CAHRP) and employees' stress (ES) by exploring the mediating role of employees' satisfaction from remote working (ESRW). Further, a consolidative moderated mediation model with HR pandemic readiness (HRPR) as moderator on the above-stated relationship has also been proposed.

A data set of 2266 respondents from 84 countries across six continents of the world was analysed using techniques like factor analyses, correlations and bootstrapping through PROCESS Macro in SPSS 23.

The results highlighted that ESRW significantly mediated the relationship of CAHRP and ES. Further, HRPR moderated significantly the indirect relationship between CAHRP and ES via employees' satisfaction. This relationship was found stronger at highest level as against lower level of HRPR.

This study has augmented empirical evidences to the existing literature of COVID-19 by presenting HRPR as a new dimension of HR and its role in handling the challenging situations of pandemics.

The problem of stress is increasingly gaining attention in the construction industry in recent years. This study is aimed at examining the causes, effects and possible alleviation of stress of project management (PM) practitioners so that their stress could be appropriately managed and reduced, which would contribute to improved mental health.

Primary data were collected in an online questionnaire survey via Qualtrics. Questions ranged from PM practitioners’ stressors, stress and performance under stress to stress alleviation tools and techniques. One hundred and five PM practitioners completed the questionnaire. Their responses were compiled and analyzed using descriptive statistics, correlation and regression.

The results confirmed that the identified stressors tended to increase stress of PM practitioners. All stressors tested in this study were found to have negative impact on the performance of PM practitioners. In particular, the burnout stressors were seen as the key stressors that influence the performance of PM practitioners and have a strong correlation with all the other stressors. It was also found that a number of tools and techniques can reduce the impact of stressors on PM practitioners.

This study has taken a specific focus on stress-related issues of PM practitioners in the construction industry due to their critical role in this project-dominated industry. Using the Job Demand-Resource theory, a holistic examination was not only conducted on stress and stressors but also on alleviation tools and techniques. This study has thus made significant contribution to the ongoing research aimed at finding solutions to mental health-related problems in the project-dominated construction industry, thereby achieving the United Nations’ social sustainability development goals.