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The study investigates how firm-level governance (FL_G) affects the disclosure of voluntary risk information. Likewise, it explores the influence of FL_G on the informativeness of voluntary risk disclosure (VRD). Specifically, it examines how FL_G shapes the nexus between VRD and firm value.

It uses a sample of non-financial firms from the FTSE350 index listed on the London Stock Exchange between 2010 and 2018. The authors utilise an automated textual analysis technique to code the VRD in the annual reports of these firms. The firm value, adjusted for the industry median, is a proxy for investor response to VRD.

The results suggest that UK firms with significant board independence and larger audit committees disclose more risk information voluntarily. Nevertheless, firms with larger boards of directors and higher managerial ownership disseminate less voluntary risk information. Besides, VRD contains relevant information that enhances investors' valuation of UK firms. These results are more pronounced in firms with higher independent directors, lower managerial ownership and large audit committees.

The study rationalises the ongoing debate on the effect of FL_G on VRD. The findings are helpful to UK policy-setters in reconsidering the guidelines that regulate UK VRD and to the UK investors in considering risk disclosure in their price decisions and thus enhancing their corporate valuations.

It contributes to the risk reporting literature in the UK by presenting the first evidence on the effect of a comprehensive set of FL_G on VRD. Besides, it enriches the existing research by shedding light on the role of FL_G on the informativeness of discretionary risk information in the UK.

This research aims to create a methodology that integrates optimization techniques into preliminary cost estimates and predicts the impacts of design alternatives of steel pedestrian bridges (SPBs). The cost estimation process uses two main parameters, but the main goal is to create a cost estimation model.

This study explores a flexible model design that uses computing capabilities for decision-making. Using cost optimization techniques, the model can select an optimal pedestrian bridge system based on multiple criteria that may change independently. This research focuses on four types of SPB systems prevalent in Egypt and worldwide. The study also suggests developing a computerized cost and weight optimization model that enables decision-makers to select the optimal system for SPBs in keeping up with the criteria established for that system.

In this paper, the authors developed an optimization model for cost estimates of SPBs. The model considers two main parameters: weight and cost. The main contribution of this study based on a parametric study is to propose an approach that enables structural engineers and designers to select the optimum system for SPBs.

The implications of this research from a practical perspective are that the study outlines a feasible approach to develop a computerized model that utilizes the capabilities of computing for quick cost optimization that enables decision-makers to select the optimal system for four common SPBs based on multiple criteria that may change independently and in concert with cost optimization during the preliminary design stage.

The model can choose an optimal system for SPBs based on multiple criteria that may change independently and in concert with cost optimization. The resulting optimization model can forecast the optimum cost of the SPBs for different structural spans and road spans based on local unit costs of materials cost of steel structures, fabrication, erection and painting works.

The authors developed a computerized model that uses spreadsheet software's capabilities for cost optimization, enabling decision-makers to select the optimal system for SPBs meeting the criteria established for such a system. Based on structural characteristics and material unit costs, this study shows that using the optimization model for estimating the total direct cost of SPB systems, the project cost can be accurately predicted based on the conceptual design status, and positive prediction outcomes are achieved.

The adoption of an entrepreneurial posture supports higher education institutions (HEIs) in their quest for growth. The present study examines the role faculty members play in adopting an entrepreneurial orientation (EO) in HEIs within the Kuwaiti academic context and aims to assess whether this orientation contributes to fostering corporate entrepreneurship in their institutions.

Primary data were collected to study the relationship between faculty EO and the EO of their respective HEI. Empirical research was conducted based on a questionnaire completed by 341 engineering and business faculty members employed at Kuwaiti universities and colleges. The research model was tested and validated using structural equation modelling (SEM).

The results show a positive relationship between the faculty EO and corporate entrepreneurship in HEIs, which was negatively moderated by human resource management (HRM) practices. These findings emphasise the need for HEIs in Kuwait to evolve their HRM practices towards enhancing innovation, proactiveness and risk-taking amongst faculty.

This study highlights the strategic renewal perspective in HEI-EO and how faculty initiatives can support it.

This paper aims to explore how the role of the perception of good public governance reduces tax evasion (TE). Besides, this study investigates whether the nexus of public governance and TE differs between developed and developing economies.

Apart from the ordinary least squares (OLS) model, this study uses the linear mixed modeling technique. The World Governance Indicators and the multiple causes estimation (MIMIC) method are used to measure public governance. The shadow economy is used as a proxy for TE.

The results show that people's perceptions of public governance and the quality of government institutions are core elements that influence tax-evasion behavior. Besides, the rule of law (RoL) and political stability (PS) significantly impact tax-evasion behavior in developing countries. Nevertheless, the RoL, the control of corruption and PS are the most critical tax-evasion determinants among public governance indicators for developed countries. Regulatory quality shows a substantial positive relationship with TE in developed but not developing countries.

This paper provides a guide for policymakers on reducing tax-evasion behavior by paying more attention to maintaining the RoL and PS and fighting corruption. Additionally, this study highlights the importance of people's perceptions of the government's pursuit of the above policy-related improvements, which, in turn, affect their tax behavior.

To the best of the authors’ knowledge, this study is the first to explore the role of people's perceptions of improvements in public governance and how this can reduce TE behavior in developed and developing economies. Unlike prior studies, this study used the linear mixed model method, which is more advantageous than OLS and produces robust estimators.

The purpose of this paper aims to design a robust wind turbine emulator (WTE) based on a three-phase induction motor (3PIM).

The 3PIM is driven by a soft voltage source inverter (VSI) controlled by a specific space vector modulation. By adjusting the appropriate vector sequence selection, the desired VSI output voltage allows a real wind turbine speed emulation in the laboratory, taking into account the wind profile, static and dynamic behaviors and parametric variations for theoretical and then experimental analysis. A Mexican hat profile and a sinusoidal profile are therefore used as the wind speed system input to highlight the electrical, mechanical and electromagnetic system response.

The simulation results, based on relative error data, show that the proposed reactive power control method effectively estimates the flux and the rotor time constant, thus ensuring an accurate trajectory tracking of the wind speed for the wind emulation application.

The proposed architecture achieves its results through the use of mathematical theory and WTE topology combine with an online adaptive estimator and Lyapunov stability adaptation control methods. These approaches are particularly relevant for low-cost or low-power alternative current (AC) motor drives in the field of renewable energy emulation. It has the advantage of eliminating the need for expensive and unreliable position transducers, thereby increasing the emulator drive life. A comparative analysis was also carried out to highlight the online adaptive estimator fast response time and accuracy.

One of the greatest challenges faced by the 1994 post-apartheid government in South Africa is the housing problem that has persisted for almost 30 years into democracy. Innovation in research and practice is required to address this problem. This paper aims to discuss the aforementioned objective.

This paper presents an argument for housing knowledge management as one part of a much larger system of housing provision and critically compares information variations on one hypothetical, low-cost housing unit adapted for varying climatic regions. It aims to enquire if there is an overlap in information.

The findings do confirm a noteworthy overlap in the information of the varying units. Therefore, knowledge management of the information would prove effective and may contribute in part to housing provision.

The study is limited to assessing the information changes made to the contract documentation of the housing unit.

The paper argues that knowledge management of this overlapping information could impact housing provision by providing knowledge power to those affected by the housing problem.

The findings are a unique perspective presented through a knowledge management lens. In addition, the said knowledge management lens provides a platform to raise additional questions. When seeking answers to these questions, it is expected that research sub-themes would be identified focussing further research studies towards finding answers.

This study aims to explore the long- and short-run effects of daily confirmed cases of COVID-19 (C_t) on daily stock returns (R_t) for Kuwait. This is the first study that was applied to the case of Kuwait.

We employed the autoregressive distributed lag (ARDL) model of Pesaran et al. (2001) and the nonlinear autoregressive distributed lag (NARDL) model of Shin et al. (2001) for daily data over the period March 2020 to August 2021.

The findings first document the existence of a long-run relationship (cointegration). Second, the findings of the ARDL model show a significant positive long-run effect of daily confirmed cases of COVID-19 (C_t) on daily stock returns (R_t) but a significant negative short-run effect. As for the NARDL model, the findings showed that the increase and decrease of daily confirmed cases of COVID-19 (Ct−1+,Ct−1−) have symmetric long-run effects on daily stock returns but asymmetric short-run effects. Finally, the vector error correction model causality test shows significant long- and short-run unidirectional causality running from daily confirmed cases of COVID-19 (C_t) to daily stock returns (R_t).

To the best of the author’s knowledge, this is the first study that was applied to the case of Kuwait.

This study addresses a critical research gap by examining the pivotal role of organizational career management (OCM) in shaping employees’ career outcomes while also investigating the mediating influence of career capital in this relationship. This study aims to shed light on the importance of OCM as a strategic approach for enhancing employees’ career trajectories, filling a significant gap in the existing literature.

Using a cross-sectional research design, primary data were gathered through a structured questionnaire administered to a diverse sample of 426 Turkish working adults representing various organizations. The study uses structural equation modelling with AMOS to analyse the direct and indirect relationships within the proposed research model.

The study findings underscore the essential connection between OCM and employees’ career outcomes, revealing its positive influence on subjective career success, employability and innovative work behaviour. Moreover, career capital emerges as a critical intermediary mechanism that mediates the impact of OCM on these career outcomes, further highlighting the strategic significance of OCM practices.

It is important to note that this study relies on self-report surveys to gauge employees’ perceptions about their career outcomes and OCM. Additionally, the study data are confined to the Turkish context, which may influence the generalizability of the findings to other contexts.

Organizations can bolster career outcomes through strategic investment in OCM. Industries can customize approaches, leveraging insights to optimize workforce potential. Policymakers should integrate career development principles, cultivating a culture of perpetual learning, thus fortifying organizational resilience and fostering sustainable success.

This study adds substantial value to the current body of knowledge by investigating the mediating role of career capital in the relationship between OCM and individual career outcomes, particularly within the context of emerging economies like Turkey. The study’s comprehensive approach to understanding careers from both individual and organizational perspectives contributes to a more nuanced and holistic understanding of career dynamics.

While the potential for digital innovation (DI) to transform organizational practices is widely acknowledged in the information systems (IS) literature, there is very limited understanding on the socio-political nature of institutional interactions that determine DI and affect organizational practices in social cash organizations. Drawing on the neo-institutionalist vision, the purpose of the study is to examine the unique set of institutional exchanges that influence the transition to digital social cash payments that give rise to new institutional arrangements in social cash organizations.

The paper draws on an in-depth case study of a government social cash organization in Pakistan. Qualitative data were collected using 30 semi-structured interviews from key organizational members and stakeholders.

The results suggest that DI is determined by the novel intersections between the coercive (techno-economic, regulatory), normative (socio-organizational), mimetic (international) and covert power (political) forces. Hence, DI is not a technologically deterministic output, but rather a complex socio-political process enacted through dialogue, negotiation and conflict between institutional actors. Technology is socially embedded through the process of institutionalization that is coupled by the deinstitutionalization of established organizational practices for progressive transformation.

The research has implications for government social cash organizations especially in the Global South. Empirically, the authors gained rare access to, and support from a government-backed social cash organization in Pakistan (an understudied country in the Global South), which made the data and the consequent analyses even invaluable. This made the empirical contribution within this geographical setting even more worthy, since this case study has received little attention from indigenous scholars in the past. The empirical findings showcased a unique set of contextual factors that were subject to BISP and interpreted through an account of socio-cultural sensitivities.

The paper provides practical implications for policymakers and practitioners, emphasizing the need to address institutional challenges, including covert power, during the implementation of digitalization projects in the public sector. The paper has certain potential for inspiring future e-government related (or public sector focused) studies. The paper may guide both private and government policy-makers and practitioners in presenting how to overcome certain institutional challenges while planning and implementing large scale multi-stakeholder digitization projects in similar country contexts. So while there is scope of linking the digitization of public sector organizations to anti-corruption measures in other Global South countries, the paper may not be that straightforward with the private sector involvement.

The paper offers rich social insights on the institutional interchanges that occur between the social actors for the innovation of technology. Especially, the paper highlights the social-embeddedness nature of technology that underpins the institutionalization of new organizational practices. These have implications on how DI is viewed as a socio-political process of change.

This study contributes to neo-institutional theory by theorizing covert power as a political force that complements the neo-institutional framework. This force is subtle but also resistive for some political actors as the force shifts the equilibrium of power between different institutional actors. Furthermore, the paper presents the social and practical implications that guide policymakers and practitioners by taking into consideration the unique institutional challenges, such as covert power, while implementing large scale digital projects in the social cash sector.

This research assesses the economic impact of biomass plant installations on Brazilian municipalities, focusing on (1) labor income, (2) sectoral labor income and (3) income inequality.

Municipal data from the Annual Social Information Report, the National Electric Energy Agency and the National Institute of Meteorology spanning 2002 to 2020 are utilized. The Synthetic Difference-in-Differences methodology is employed for empirical analysis, and robustness checks are conducted using the Doubly Robust Difference in Differences and the Double/Debiased Machine Learning methods.

The findings reveal that biomass plant installations lead to an average annual increase of approximately R$688.00 in formal workers' wages and reduce formal income inequality, with notable benefits observed for workers in the industry and agriculture sectors. The robustness tests support and validate the primary results, highlighting the positive implications of renewable energy integration on economic development in the studied municipalities.

This article represents a groundbreaking contribution to the existing literature as it pioneers the identification of the impact of biomass plant installation on formal employment income and local economic development in Brazil. To the best of our knowledge, this study is the first to uncover such effects. Moreover, the authors comprehensively examine sectoral implications and formal income inequality.