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The purpose of this paper is to evaluate the possibility of rating the credit worthiness of a firm’s quarterly financial report using a dynamic anomaly detection method.

The study uses a data set containing financial statements from Quarter 1 – 2001 to Quarter 4 – 2016 of 937 Vietnamese listed firms. In sum, 24 fundamental financial indices are chosen as control variables. The study employs the Mahalanobis distance to measure the proximity of each data point from the centroid of the distribution to point out the extent of the anomaly.

The finding shows that the model is capable of ranking quarterly financial reports in terms of credit worthiness. The execution of the model on all observations also revealed that most financial statements of Vietnamese listed firms are trustworthy, while almost a quarter of them are highly anomalous and questionable.

The study faces several limitations, including the availability of genuine accounting data from stock exchanges, the strong assumptions of a simple statistical distribution, the restricted timeframe of financial data and the sensitivity of the thresholds for anomaly levels.

The study opens an avenue for ordinary users of financial information to process the data and question the validity of the numbers presented by listed firms. Furthermore, if fraud information is available, similar research can be conducted to examine the tendency for companies with anomalous financial reports to commit fraud.

This is the first paper of its kind that attempts to build an anomaly detection model for Vietnamese listed companies.

This study presents the state of green bond markets in Africa and green bond funds by some countries in the continent.

The authors adopt a case study approach on four different kinds of countries, namely oil-rich economy, green bond innovator, renewable energy user and carbon vulnerability.

The authors found that Africa's green bond is still at the early stages. However, countries are using innovative ways that are adaptable to their current economic conditions and investment attractiveness in issuing green bonds. While some countries focus on central and local government bonds, others use corporate bonds, few combine government and corporate green bonds. Interestingly, the first green bond globally certified by the Climate Bonds Standard was issued by an Africa country in Africa. In some selected countries such as Nigeria, South Africa, Morocco, Namibia and Kenya, green bond markets have seen massive growth and have contributed to numerous infrastructural energy efficiency projects. To expand this market further in these countries, the authors recommend fostering a public–private partnership backed by policies and political will.

This study provides an original contribution to the green bond and its likelihood of driving energy efficiency in a continent that has attracted little to no attention in the literature.

An intractable effect of revenue and expense recognition based on tax regulation and accounting rules is unresolved and may be manageable only by reducing the value of deferred taxes. Therefore, in this study, the authors examined the relationship between the International Accounting Standard 12 (IAS 12) and deferred income taxes associated with tax and accounting rules.

The authors used a large sample of balanced data from 144 firms across 1992–2019. To mitigate the problem of superfluous results, the authors used the same number of firms and years for pre- and post-IAS 12 periods. The authors employed robust econometric estimations to establish the impact of IAS 12 on deferred tax.

The regression results show that deferred tax assets decreased significantly, whereas deferred tax liabilities increased significantly, in the post-IAS 12 period. These contrasting results imply that IAS 12 implementation has increased conservatism and prudence in financial reporting. However, the authors find that the increase in deferred tax assets post-IAS 12 is value destructive, suggesting that its implementation has unintended consequences. The results are robust to alternative measurements and econometric identification strategies.

While prior studies have explored topics such as deferred tax measurement and the impact of income and expense recognition, the authors specifically analyzed how IAS 12 affects deferred taxes and their effect on the market valuation. The authors find that certain accounting standards may not be relevant to the capital market.

This article explores the complementarity between leader encouragement of creativity and knowledge-sharing among peers in enhancing employee creativity in the hotel context. The authors further examine the role of absorptive capability in setting a contextual condition under which creativity affects employee performance.

A web-based survey and face-to-face interviews were a means of two-round data collection while using a partial least squares technique for model estimation.

An analysis of 277 employees showed that leader encouragement and knowledge-sharing are important for creativity to drive performance. At high levels of absorptive capacity, employee performance increases rapidly as creativity increases.

This article extends how the complementarity between leader encouragement and knowledge-sharing plays an important role in explaining employee creativity and performance under the boundary condition of absorptive capacity.

Organizational managers could embrace a future creativity–performance strategy by developing absorptive capacity with reward systems to optimize employee performance.

This article substantiates the role of leader encouragement and knowledge-sharing in enhancing the relationship between employee creativity and performance. The strength of this relationship is dependent on the positive moderation of absorptive capacity.

This study aims to propose novel edge device-tailored federated learning algorithms of local classifiers (stochastic gradient descent, support vector machines), namely, FL-lSGD and FL-lSVM. These algorithms are designed to address the challenge of large-scale ImageNet classification.

The authors’ FL-lSGD and FL-lSVM trains in a parallel and incremental manner to build an ensemble local classifier on Raspberry Pis without requiring data exchange. The algorithms load small data blocks of the local training subset stored on the Raspberry Pi sequentially to train the local classifiers. The data block is split into k partitions using the k-means algorithm, and models are trained in parallel on each data partition to enable local data classification.

Empirical test results on the ImageNet data set show that the authors’ FL-lSGD and FL-lSVM algorithms with 4 Raspberry Pis (Quad core Cortex-A72, ARM v8, 64-bit SoC @ 1.5GHz, 4GB RAM) are faster than the state-of-the-art LIBLINEAR algorithm run on a PC (Intel(R) Core i7-4790 CPU, 3.6 GHz, 4 cores, 32GB RAM).

Efficiently addressing the challenge of large-scale ImageNet classification, the authors’ novel federated learning algorithms of local classifiers have been tailored to work on the Raspberry Pi. These algorithms can handle 1,281,167 images and 1,000 classes effectively.

In 2017, Qatar Airways was recognized as the world's number-one airline by SKYTRAX World Airline Awards. These international awards have been described as “the Oscars of the aviation industry,” reflecting global recognition and excellence in conducting business activities at the international level. The main purpose of this case-based research is to explore and evaluate the internationalization strategies employed by Qatar Airways in becoming known as one of the best airlines in the world.

In accordance with the nature of this study, data were collected by interviewing managers from Qatar Airways as well as by exploiting supporting materials from secondary sources and airline-specific records. The recorded interviews were analyzed via content analysis to define airline strategies aimed at expanding globally and building a global brand.

The findings reveal that Qatar Airways has adopted effective strategies that have facilitated its aggressive global expansion and enhanced its global consumer recognition – mainly as a fast-growing network connecting important destinations that maintains a focused consumer orientation dedicated to providing an optimal travel experience. These strategies have been focused on building a superior consumer experience marked by exceptional comfort.

Qatar Airways' implementation of internationalization strategies in the airline industry represents an innovative approach marked by efficient operations and high-quality standards. Both international business managers and academics can learn from these strategies and their implications for enhancing airlines' global reputation and overall quality performance.

Unlike other research studies that investigate a wide range of firms across industries, this study focuses on exploring the factors that support the successful internationalization of a single firm, thus providing in-depth understanding of specific strategies to achieve global recognition. This study provides unique insights to analyze strategies and assess their practical relevance.

This paper investigated the impact a camp on informal science, technology, engineering and mathematics (STEM) had on students' perceptions of STEM fields and careers.

A quasiexperimental design was used to assess students' perceptions toward STEM fields and careers. Secondary students (n = 57) who participated in the STEM summer camp completed STEM projects, went on lab tours and attended panels during the one- or two-week residential camps. Students completed a STEM Semantics survey to assess their perceptions prior to and after attending the camp. Descriptive statistics, Cohen's d effect sizes, paired sample t-tests and Pearson's correlation were conducted to analyze the data.

Results suggested that although there was no significant change in students' dispositions toward each individual STEM field, there was a statistically significant improvement of students' perceptions of STEM careers (p = 0.04; d = 0.25). Furthermore, the results of the Pearson's correlation indicated that there was a statistically significant positive association between perceptions of a STEM career and perceptions in science, mathematics and engineering.

This suggests that various components of the informal learning environment positively contributed to students' perceptions toward STEM careers. Implications from the study indicate that when students are engaged in hands-on science or STEM PBL activities and have opportunities to be exposed to various STEM careers, their perceptions of STEM pathways will improve.

These results may influence future curriculum and the organization of future STEM camps by encouraging teachers and camp directors to integrate practical hands-on STEM projects and expose students to potential STEM pathways through lab tours and panels of STEM professionals.

Offshore financial centres (OFCs) have again come under the spotlight. They have been accused of aiding terrorists by laundering their financial resources, allowing the funding of terrorism to go undetected. Their role as tax havens have also been highlighted in the collapse of Enron, a company that used OFCs to avoid paying millions of dollars in US tax. In response many OFCs have agreed to freeze terrorists’ assets, tighten money laundering legislation, provide a more open tax system and share information. There are, however, some OFCs that are resisting the mounting pressure to conform to international standards. These will become targets once more in June, 2002, when the Financial Action Task Force starts the process of identifying jurisdictions that ‘lack appropriate measures to combat terrorist financing’.

F H AYRES, in his article: ‘The case against Marc’ (Library Association Record, 73(7) July 1971, 130–131, 142) examines the problems facing a library wishing to use the Marc tapes at local level.

Looks at the 2000 Employment Research Unit Annual Conference held at the University of Cardiff in Wales on 6/7 September 2000. Spotlights the 76 or so presentations within and shows that these are in many, differing, areas across management research from: retail finance; precarious jobs and decisions; methodological lessons from feminism; call centre experience and disability discrimination. These and all points east and west are covered and laid out in a simple, abstract style, including, where applicable, references, endnotes and bibliography in an easy‐to‐follow manner. Summarizes each paper and also gives conclusions where needed, in a comfortable modern format.