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The study empirically explores the influence of re-organization on entrepreneurial intentions and family business generational transfers among small and medium enterprises (SMEs).

Using multi-group analysis and partial least square structural equation models, data from 252 family-owned businesses were analyzed.

The results reveal that re-organization partially mediates the relationship between entrepreneurial intentions and family business generational transfers among SMEs.

The study used a cross-sectional survey approach and focused on Kampala business district. If required and funding permits, a longitudinal study in this field may be conducted.

Family business owners ought to involve their family members in the management of the business from an early age, including them in the decision-making process, and use social exchange to strike a balance between their personal goals and the objectives of the business. In order to protect the business's goals, the business founder should mentor the next generation through quality family social interactions.

Integrating entrepreneurial intentions and re-organization is likely to improve the survival rate of family business generational transfers among SMEs in Uganda using social exchange theory.

The internet has evolved into an indispensable platform for seeking health information, particularly among transgender individuals. With an abundance of online resources available, extensive research into the credibility and reliability of this information is essential, as concerns about the quality of online resources persist. Transgender individuals are drawn to online health information due to the anonymity it offers, providing them with a sense of freedom from social isolation and the discomfort of experimenting with their transgender identity. However, it is crucial to assess the accuracy and reliability of the transgender health information available on the internet. This article aims to evaluate the quality of online transgender health resources by utilizing ten credibility indicators, along with six indicators to assess the veracity of the content.

A total of 179 online resources were meticulously reviewed after excluding any unnecessary and irrelevant ones, to ensure a comprehensive assessment.

The findings suggest that among the chosen resources, none of them meet all the criteria for maintaining high standards of accuracy and reliability in health information. In other words, none of these sources completely adhere to the established measures for ensuring that the information they provide is trustworthy and of high quality in the context of health.

The study provides valuable insights into the online realm of transgender health information, revealing both the strengths and weaknesses of the existing resources. By pinpointing areas that need enhancement and showcasing commendable practices, this research strives to promote a more knowledgeable and supportive online environment for individuals in search of transgender health information.

Female smallholder farmers in low-income countries face barriers to accessing capital and commodity markets. While agricultural cooperatives provide services that contribute to the income and productivity of small-scale producers, evidence of cooperatives' social and economic empowerment of female smallholders remains limited. We apply Sen's capability approach to female entrepreneurs' socioeconomic empowerment to examine whether women's participation in a coffee and microfinance cooperative from rural western Uganda benefits their social and economic position within their household. First, we study the relationship between women's cooperative participation and their household coffee sales and savings. Second, we investigate the link between women's cooperative participation and their intra-household decision-making and whether the inclusion of the husband in his wife's cooperative strengthens or lowers women's decision-making power.

We carry out a case study of a hybrid coffee and microfinance cooperative that promotes social innovation through the integration and empowerment of female smallholders in rural Uganda. Using a cross-sectional survey of 411 married female cooperative members from 26 randomly selected self-help groups of Bukonzo Joint Cooperative and 196 female non-members from the identical area, employing propensity score matching, this paper investigates the benefits of women's participation in a coffee and microfinance cooperative in the Rwenzori Mountains of western Uganda. We present and discuss the results of our case study within an extensive literature on the role of institutions in collective action for women's empowerment.

Our findings provide new empirical evidence on female smallholders' participation in mixed cooperatives. Our results indicate that women's participation in microfinance-producer cooperatives appears to be a conditional blessing: even though membership is linked to increased women's intra-household decision-making and raised household savings and income from coffee sales, a wife with a husband in the same cooperative self-help group is associated with diminished women's household decision-making power.

The focus of this study is on female coffee smallholders in an agricultural cooperative in rural western Uganda. In particular, we focus on a case study of one major coffee cooperative. Our cross-sectional survey does not allow us to infer causal interpretations. Also, the survey does not include variables that allow us to measure other dimensions of women's empowerment beyond decision-making over household expenditures and women's financial performance related to savings and income from coffee cultivation.

Our empirical results indicate that female smallholders' cooperative membership is associated with higher incomes and coffee sales. However, husband co-participation in their wives' cooperative group diminishes wives' decision-making, which suggests that including husbands and other family members in the same cooperative group may not be perceived as an attractive route to empowerment for female smallholders. For these reasons, an intervention that encourages the cooperation of both spouses and that is sensitive to context-specific gender inequalities, may be more successful at stimulating social change toward household gender equality than interventions that focus on women's autonomous spheres only.

While the literature thus far has focused on microfinance's potential for women's empowerment, evidence on agricultural cooperatives' affecting women's social and economic position is limited. First, our findings provide novel empirical evidence on the empowering effects of women's participation in a self-help group-based coffee cooperative in rural Uganda. Second, our data allows us to explore the role of husbands' participation in their wives' cooperative and SGH. We embed our hypotheses and empirical results in a rich discussion of female entrepreneurship, microfinance and cooperative literature.

This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the accounting profession, inspired by the new definition of accounting proposed by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice.

The online qualitative survey was distributed to 100 randomly selected New Zealand accounting graduates in order to gather insights from their workplaces. All responses from the 30 graduates who completed the questionnaire underwent qualitative analysis using Leximancer software, which automatically identifies high-level concepts and insights and offers interactive visualizations without bias.

The graduates’ experiences underscore the ongoing significance of technical skills in the New Zealand workplace. They emphasized the lack of non-technical skills training, stressed the necessity of diverse business knowledge and highlighted the importance of automation and digital skills.

The implications for transforming AE involve adopting an activist approach to integrate a TSM perspective into teaching and learning and being open to an interdisciplinary approach to expose tertiary students to the impact of accounting on sustainable development, including collaboration with professional bodies for real-world experiences.

The importance of engaging with SDG-related narratives is stressed to stimulate further discussion, debate and research aimed at identifying practical solutions for AE as a facilitator for SDGs in realizing accounting as a TSM practice.

This study aims to investigate the impact of changes in audit processes during the pandemic on auditors’ deviant behavior, considering auditors’ personal characteristics, including demographic variables, spirituality levels and personality traits.

A survey consisting of five parts was used to gather data from auditors employed at Big Four audit firms in the Middle East. The questionnaire collected data on auditors’ perceptions of changes in audit processes and deviant audit behavior during the pandemic, as well as information about their personal characteristics.

The findings revealed a significant positive association between changes in audit processes and a heightened perception of deviant audit conduct during the pandemic. Males and extravert auditors expressed less favorable attitudes toward such behavior.

The sample size was limited to 107 auditors due to the challenges of soliciting responses from auditors during the pandemic. The sole focus on the Big Four audit firms limited the generalizability of the results. Upcoming research should integrate qualitative methods alongside surveys and collect data from larger, more diverse samples to enhance the understanding of the pandemic’s impact on audit behavior.

The findings provide guidance and recommendations for audit firms to mitigate deviant behavior during crises while considering auditors’ personal factors. Recommended strategies include the organization of trainings to raise awareness of these risks and the integration of artificial intelligence to modernize audit processes and enhance audit firms’ readiness to confront future crises.

This study offers a novel empirical investigation into how pandemic-driven changes in audit procedures relate to auditors' deviant behavior, while exploring the influence of auditors' individual traits, an unexplored area in the literature. It addresses this gap specifically in the context of the understudied Middle East region.

As museums and other memory institutions continue to invest considerably in mass-digitising collections and participating in large search portals, it is essential to understand existing and potential users, their motivations and search needs to inform collections’ documentation. In this article, we discuss insights from a collaborative project with National Museums Scotland, set up to enhance the findability of collection images and inform documentation practices by understanding the collections users and their search terms.

The research involved interviews with National Museums Scotland staff, users and non-users of the Museums’ Search our Collections portal encompassing a concept mapping and card sort activity; online surveys and content analysis of user search queries.

The project revealed that participants are interested in searching the online collections by terms often not represented in collections metadata, including terms related to identity (their own but also others’) and social context (e.g. through seasonal and social events); emotional and sensory interests (e.g. visual characteristics) and narrative themes (e.g. on under-represented histories).

Based on the findings, we further theorise the semantic gap in online museum collection metadata. To bridge this gap and cater to how users search, we argue for a paradigm shift in documentation practices: suggesting practitioners should not only view collection images as information but also tap into their rich potential for enabling social and affective connections.

Given the magnitude of the literature, a researcher must be selective of research papers and publications in general. In other words, only papers that meet strict standards of academic integrity and adhere to reliable and credible sources should be referenced. The purpose of this paper is to approach this issue from the prism of scientometrics according to the following research questions: Is it necessary to judge the quality of scientific production? How do we evaluate scientific production? What are the tools to be used in evaluation?

This paper presents a comparative study of scientometric evaluation practices and tools. A systematic literature review is conducted based on articles published in the field of scientometrics between 1951 and 2022. To analyze data, the authors performed three different aspects of analysis: usage analysis based on classification and comparison between the different scientific evaluation practices, type and level analysis based on classifying different scientometric indicators according to their types and application levels and similarity analysis based on studying the correlation between different quantitative metrics to identify similarity between them.

This comparative study leads to classify different scientific evaluation practices into externalist and internalist approaches. The authors categorized the different quantitative metrics according to their types (impact, production and composite indicators), their levels of application (micro, meso and macro) and their use (internalist and externalist). Moreover, the similarity analysis has revealed a high correlation between several scientometric indicators such as author h-index, author publications, citations and journal citations.

The interest in this study lies deeply in identifying the strengths and weaknesses of research groups and guides their actions. This evaluation contributes to the advancement of scientific research and to the motivation of researchers. Moreover, this paper can be applied as a complete in-depth guide to help new researchers select appropriate measurements to evaluate scientific production. The selection of evaluation measures is made according to their types, usage and levels of application. Furthermore, our analysis shows the similarity between the different indicators which can limit the overuse of similar measures.

The purpose of this study is to further investigate the potential benefits brought about by the development of modern technology in the steel construction industry. Specifically, the study focuses on the optimization of tapered members for pre-engineered steel structures, aligning with Eurocode 3 standards. By emphasizing the effectiveness of material utilization in construction, this research aims to enhance the structural performance and safety of buildings. Moreover, it recognizes the pivotal role played by such advancements in promoting economic growth through the reduction of material waste, optimization of cost-efficiency and support for sustainable construction practices.

Structural performance at initial analysis and final analysis of the selected critical frame were carried out using Dlubal RSTAB 8.18. The structural frame stability and sway imperfections were checked based on MS EN1993-1-1:2005 (EC3). To assess the structural stability of the portal frame using MS EN 1993-1-1:2005 (EC3), cross-sectional resistance and member buckling resistance were verified based on Clause 6.2.4 – Compression, Clause 6.2.5 – Bending Moment, Clause 6.2.6 – Shear, Clause 6.2.8 – Bending and Shear, Clause 6.2.9 – Bending and Axial Force and Clause 6.3.4 – General Method for Lateral and Lateral Torsional Buckling of Structural Components.

In this study, the cross sections of the web-tapered rafter and column were classified under Class 4. These involved the consideration of elastic shear resistance and effective area on the critical steel sections. The application of the General Method on the verification of the resistance to lateral and lateral torsional buckling for structural components required the extraction of some parameters using structural analysis software. From the results, there was only 5.90% of mass difference compared with the previous case study.

By classifying the web-tapered cross sections of the rafter and column under Class 4, the study accounts for important factors such as elastic shear resistance and effective area on critical steel sections.

Due to government policies, accreditation demands, competition, digital India reforms and National Education Policy (NEP) 2020, the need for electronic human resource management (e-HRM) has increased considerably in the Indian higher education (HE) sector, but the literature has revealed that the adoption of e-HRM practices in Indian HE institutions (HEIs) is still in its embryonic stage; therefore, the purpose of the current qualitative study is to explore the challenges and facilitators of e-HRM adoption in the Indian HE sector through interpretative phenomenological analysis (IPA).

The present study incorporates IPA, to capture the personal lived experiences of the HR executives employed in the Indian HEIs. Using purposive sampling, semi-structured interviews were conducted with the HR executives employed in Indian universities and institutions to know the perspectives on the adoption of e-HRM practices in Indian HEIs.

The study identified two superordinate themes, namely, challenges and facilitators of e-HRM adoption in the Indian HE sector. The superordinate theme “challenges” comprises eight sub-themes. Further, the theme “facilitators” consists of six subthemes.

The study has implications for the stakeholders of the HE sector, i.e. HR practitioners, top executives of the HE sector, government and HE regulators and other stakeholders of the HE sector.

This study has given deep insights into the challenges and facilitators in the adoption of e-HRM practices in the Indian HE sector, and to the best of the authors’ knowledge, no study till date has filled this knowledge gap through qualitative exploration using IPA.

This study aims to explore the factors that affect online knowledge sharing among the scientific performance of academics at the University of Mosul, Republic of Iraq.

Data were collected by using a random sample by means of an electronic questionnaire distributed to 211 academics at the University of Mosul via online platforms. Structural equation modeling was used to test hypotheses using AMOS 24 software.

The results showed that collaboration, perceived flexibility and willingness to share had a significant effect on online knowledge sharing behavior and that which in turn had an effect on the academic performance of respondents, while the results showed no influence of knowledge self-efficacy and communication on the behavior of online knowledge sharing.

In this research, the effects of five factors on online knowledge sharing behavior were studied, in addition to the effect of the latter on academic performance. The research did not study the effect of the participants’ personal characteristics on the behavior of knowledge sharing online, which could be an area of future investigation. The study was limited to online knowledge sharing for academics working in public universities, and the authors suggest conducting a future study from the perspective of medical staff working in hospitals and its impact on their performance.

Based on the findings of the current study, this study suggests that the academic staff at the University of Mosul and similar universities pay attention to scientific cooperation between researchers and teaching staff, by creating online groups to carry out joint research projects that contribute to sharing knowledge among participants through social media in general and scientific platforms in particular. Establishing a scientific research portal could serve this well for example.

Most previous studies have focused on areas related to knowledge sharing in higher education institutions from the traditional perspective and therefore studies that examine the factors affecting online knowledge sharing among academics are limited, so this study fills this gap. This paper focuses on identifying the scientific benefits for academics through knowledge exchange and the use of electronic platforms at the University of Mosul. The study is expected to contribute to enhance the exchange of knowledge online between academics in similar universities in Asia and Africa due to the convergence of cultures and the nature of the work of these universities, as well as the possibility of generalization due to the research’s use of the deductive method.