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This study aims to identify the factors that lead non-financial companies listed in the UK to use an internal audit function (IAF) as a monitoring mechanism. Although the use of an IAF in the UK is voluntary, no prior research has examined the drivers for using one.

Financial and non-financial data were collected from the annual reports of 332 UK non-financial companies listed on the London Stock Exchange (LSE) Main Market. Univariate tests and multivariate logistic regression tests were used to test the research hypotheses. A theoretical framework based on both agency theory and transaction cost economics (TCE) theory was used to explain the economic factors affecting the use of an IAF.

The study provides evidence that firm size, level of internal risks, agency problem between owners and managers and existence of an effective audit committee are associated with the existence of an IAF. Thus, the need to have strong internal control and risk management systems and to reduce both internal and external agency costs drives companies to have an IAF. These results suggest the importance of IAF as an internal corporate governance tool and the effectiveness of UK governance regulations in monitoring the effectiveness of internal control systems.

Given the importance of the IAF’s corporate governance role, the study provides some policy implications. Regulators should pay more attention to the issue of maintaining an IAF, especially by large companies, the relationship between the IAF and other governance parties, especially the audit committee, and the disclosure of more relevant information about the IAF’s characteristics and practices.

This is the first study to examine the factors affecting the existence of the IAF within the UK’s distinctive regulatory approach of “comply or disclose reasons”. Furthermore, it provides a theoretical framework that explains how both the agency theory and TCE theory can interpret the adoption of internal audit.

How does the human brain absorb information and turn it into skills of its own in psychotherapy? In an attempt to answer this question, the authors will review the intricacies of processing channels in psychotherapy and propose the term transprocessing (as in transduction and processing combined) for the underlying mechanisms. Through transprocessing the brain processes multimodal memories and creates reparative solutions in the course of psychotherapy. Transprocessing is proposed as a stage-sequenced mechanism of deconstruction of engrained patterns of response. Through psychotherapy, emotional-cognitive reintegration and its consolidation is accomplished. This process is mediated by cellular and neural plasticity changes.

The outbreak of the Coronavirus (COVID-19) pandemic and its preventative social distancing measures have led to a dramatic increase in subscriptions to paid streaming services. Online users are increasingly accessing live broadcasts, as well as recorded video content and digital music services through internet and mobile devices. In this context, this study aims to explore the individuals’ uses and gratifications from online streaming technologies during COVID-19.

This research has adapted key measures from the “technology acceptance model” (TAM) and from the “uses and gratifications theory” (UGT) to better understand the individuals’ intentions to use online streaming technologies. A structural equations partial least squares’ confirmatory composite approach was used to analyze the gathered data.

The individuals’ perceived usefulness and ease of use of online streaming services were significant antecedents of their intentions to use the mentioned technologies. Moreover, this study suggests that the research participants sought emotional gratifications from online streaming technologies, as they allowed them to distract themselves into a better mood and to relax in their leisure time. Evidently, they were using them to satisfy their needs for information and entertainment.

This study contributes to the academic literature by generating new knowledge about the individuals’ perceptions, motivations and intentions to use online streaming technologies to watch recorded movies, series and live broadcasts.

The findings imply that there is scope for the providers of online streaming services to improve their customer-centric marketing by refining the quality and content of their recorded programs and through regular interactions with subscribers and personalized recommender systems.

This study integrates the TAM and UGT frameworks to better understand the effects of the users’ perceptions, ritualized and instrumental motivations on their intentions to continue watching movies, series and broadcasts through online streaming technologies, during COVID-19.

El distanciamiento social durante la pandemia del coronavirus (COVID-19) ha llevado a un aumento dramático en las suscripciones a los servicios de transmisión de pago. Los usuarios en línea acceden cada vez más a transmisiones en vivo, así como a contenido de video grabado y servicios de música digital. En este contexto, este estudio explora los usos y las gratificaciones buscadas por las personas con las tecnologías de transmisión en línea durante la COVID-19.

En la operacionalización de las variables se utilizaron las medidas del “Modelo de Aceptación de Tecnología” (TAM) y la “Teoría de Usos y Gratificaciones” (UGT). Además, se utilizó SEM-PLS 3 para analizar los datos recopilados de las encuestas.

La utilidad percibida y la facilidad de uso de los servicios de transmisión en línea son antecedentes significativos de la intención de utilizarlos. Además, las personas buscan gratificaciones emocionales de tales tecnologías, ya que les permiten distraerse, estar de mejor humor y relajarse en su tiempo libre. Además, las utilizan para obtener información y entretenimiento.

Este estudio contribuye a la literatura académica generando nuevos conocimientos sobre las percepciones, motivaciones e intenciones de los individuos de utilizar tecnologías de transmisión en línea para ver películas grabadas, series y transmisiones en vivo.

Los hallazgos implican que hay margen para que los proveedores de servicios de transmisión en línea mejoren su marketing centrado en el cliente reforzando la calidad y el contenido de sus programas grabados y la publicidad intermitente.

Este estudio integra las teorías TAM y UGT para comprender mejor el creciente uso de las tecnologías de transmisión para ver películas grabadas, series y transmisiones en vivo.

新型冠状病毒(COVID-19)大流行的爆发及其预防性的社会隔离措施，导致付费流媒体服务订阅量大幅增加。越来越多的在线用户通过互联网和移动设备访问直播、录制视频内容和数字音乐服务。在此背景下，本研究旨在探讨COVID-19疫情期间个人对在线流媒体技术的使用和满意度。

为了更好地理解个体使用在线流媒体技术的意图，本研究采用了“技术接受模型”(TAM)和“使用与满足理论”(UGT)的主要测量方法。另外，作者采用了结构方程偏最小二乘验证组合方法对采集的数据进行分析。

个人对在线流媒体服务的感知有用性和易用性是他们使用上述技术的意图的重要先行因素。此外，这项研究表明，研究中的参与者从在线流媒体技术中寻求情感满足，让自己得到一个好心情，并在闲暇时间放松。显然，他们是在用手机来满足他们对信息和娱乐的需求。

本研究对个人使用在线流媒体技术观看电影、电视剧和直播的认知、动机和意图产生了新的认识，对学术文献的贡献。

研究结果表明，在线流媒体服务提供商可以通过改进其录制节目的质量和内容、定期与订阅者互动以及个性化推荐系统来改善其以客户为中心的营销。

本研究整合了TAM和UGT框架，以更好地了解COVID-19期间用户的认知、仪式化和工具动机对他们通过在线流媒体技术继续观看电影、电视剧和广播的意图的影响。

This study aims to characterize the June 2020 COVID-19 outbreak at San Quentin California State Prison and to describe what made San Quentin so vulnerable to uncontrolled transmission.

Since its onset, the COVID-19 pandemic has exposed and exacerbated the profound health harms of carceral settings, such that nearly half of state prisons reported COVID-19 infection rates that were four or more times (and up to 15 times) the rate found in the state’s general population. Thus, addressing the public health crises and inequities of carceral settings during a respiratory pandemic requires analyzing the myriad factors shaping them. In this study, we reported observations and findings from environmental risk assessments during visits to San Quentin California State Prison. We complemented our assessments with analyses of administrative data.

For future respiratory pathogens that cannot be prevented with effective vaccines, this study argues that outbreaks will no doubt occur again without robust implementation of additional levels of preparedness – improved ventilation, air filtration, decarceration with emergency evacuation planning – alongside addressing the vulnerabilities of carceral settings themselves.

This study addresses two critical aspects that are insufficiently covered in the literature: how to prepare processes to safely implement emergency epidemic measures when needed, such as potential evacuation, and how to address unique challenges throughout an evolving pandemic for each carceral setting.

The underrepresentation of women in engineering has important consequences for meeting the need for a larger, talented scientific and technological labor force. Increasing the proportion of women faculty in engineering will help increase the persistence probabilities of women undergraduate and graduate students in engineering, as well as contribute to the range and diversity of ideas toward innovations and solutions to the greatest engineering challenges. This study aims to examine the association among gender, family formation and post-PhD employment patterns of a cohort of engineering doctorates.

Using the National Science Foundation’s Survey of Doctorate Recipients data, 2001–2010, descriptive and multinomial logit regression analyses are conducted to illustrate the career trajectories of engineering PhDs over a ten-year period.

The career trajectories of engineering PhDs are nonlinear, and transitions between employment sectors commonly occur over the ten-year time period studied. Although women engineering PhDs with young dependents are less likely to be employed initially after PhD completion, they tend to enter the workforce in the academic sector as time progresses. Early post-PhD employment as a postdoctoral researcher or in the academic sector contributes to the pursuit of the professoriate downstream.

While previous studies tend to focus on the early career outcomes of science and engineering students, this study contributes to the literature by focusing on the long-term career outcomes of engineering doctorates. Research findings provide engineering PhD students and PhDs with more information regarding potential post-PhD career trajectories, highlighting the multitude of career options and transitions that occur over time. Research findings also provide higher education administrators and doctoral program stakeholders with foundational information toward designing and revitalizing professional development programs to help PhD students prepare for the workforce. The findings have the potential to be applied toward helping increase diversity by shaping policies and programs to encourage multiple alternative career pathways to the professoriate.

The purpose of this paper is to explore the effective taxonomies of airline green operations strategy.

To this end, a sample of 23 airlines from five regions (North America, South America, Europe, Asia and the Middle East) was surveyed. The annual sustainability reports of the surveyed airlines for the period 2013‒2016 were retrieved from the Global Reporting Initiatives website. K-means clustering analysis was used to generate taxonomic clusters of airline green operations strategy. A special data analysis technique, called rank analysis, was also adopted to identify the significant green actions and develop indicative models.

This study revealed that three effective taxonomies were adopted by airlines: a low-effect strategic pattern, a low-to-moderate effect strategic pattern and a high-effect strategic pattern. A different combination of green operation actions characterized each strategic pattern.

The research contribution of taxonomies of green operations strategy has so far been limited, country focused and concentrated on the manufacturing sector. This study reported the taxonomies and performed an in-depth analysis of the categories of effective actions taken to promote green performance. Moreover, this study developed indicative models for the relationship between categories of action and green performance for each strategic pattern, an action that has seldom been reported by previous studies of green operations strategies for airlines.

The purpose of this paper is threefold. First, it aims to clarify the moderating role of self-esteem (SE) and susceptibility to normative influence (SNI) in the relationship between brand love and brand loyalty. Second, the study proposes modeling the mediation role of brand love and outlining how SE and SNI affect the consumer-brand relationship. Finally, the study explores the impact of brand love on brand loyalty: the moderating role of self-esteem and social influences, as the literature regarding this is still lacking.

Data were collected via an online survey, which yielded 218 responses. Structural equation modeling was used to predict the research model.

The findings indicate that both SE and SNI mediate the relationship between brand love and brand loyalty. Additionally, consumers love the focal brands positively relates to SE and SNI. In return, SE and SNI lead to brand loyalty. The tight relationship of SE and SNI affects the connection between brand love and brand loyalty.

The data has been collected in Vietnam, which creates a limitation regarding the study’s cross-cultural nature and the economic context. Thus, the study should be conducted in different cultures and economies (both developing and developed countries) to enhance the generalizability in consumer-brand relationships.

Brand managers should conduct more advertising in brand communities to enhance the influence of SNI and emphasize unique features of the brands, to attract consumers through the overlap of SE.

The findings can contribute to enhancing unique brand identity and self-motivation will increase consumer loyalty, increasing the revenue of a specific brand. Moreover, as acceptable peers contribute to making purchase decisions, boosting the brand community will maintain current consumers and attract additional potential consumers from the current consumer relationships.

This study contributes to consumer psychology by indicating both SNI and SE as the mediators in the relationship between brand love and brand loyalty and how the consumer-brand relationship can be enabled.

El propósito de este trabajo es triple. En primer lugar, pretende aclarar el papel moderador de la autoestima (SE) y la susceptibilidad a la influencia normativa (SNI) en la relación entre el amor y la lealtad a la marca. En segundo lugar, el estudio propone modelar el papel mediador del amor a la marca y esbozar cómo la autoestima y la SNI afectan a la relación consumidor-marca. Por último, el estudio explora los factores que afectan a la relación entre el amor a la marca y la lealtad a la misma, ya que aún no existe literatura al respecto.

Los datos se recogieron mediante una encuesta en línea, que arrojó 218 respuestas. Se utilizó el modelo de ecuaciones estructurales (SEM) para predecir el modelo de investigación.

Los hallazgos indican que tanto la autoestima como la SNI median la relación entre el amor y la lealtad a la marca. Además, el amor de los consumidores por las marcas focales se relaciona positivamente con la autoestima y la SNI. En cambio, la autoestima y la SNI conducen a la lealtad a la marca. La estrecha relación de la autoestima y la SNI afecta la conexión entre el amor a la marca y la lealtad a la misma.

Los datos se han recogido en Vietnam, lo que crea una limitación en cuanto a la naturaleza transcultural del estudio y el contexto económico. Así pues, el estudio debería realizarse en diferentes culturas y economías (tanto de países en desarrollo como desarrollados) para aumentar la posibilidad de generalización en las relaciones entre consumidores y marcas.

Los gerentes de marca deberían hacer más publicidad en las comunidades de marcas para aumentar la influencia de la SNI y hacer hincapié en las características singulares de las marcas, a fin de atraer a los consumidores mediante la superposición de la autoestima.

Las conclusiones pueden contribuir a mejorar la identidad de una marca única, y la automotivación aumentará la lealtad de los consumidores, incrementando los ingresos de una marca específica. Además, como los pares aceptables contribuyen a la toma de decisiones de compra, el impulso de la comunidad de marcas mantendrá a los consumidores actuales y atraerá a otros consumidores potenciales de las relaciones de consumo actuales.

Este estudio contribuye a la psicología del consumidor al indicar que tanto la SNI como la autoestima son los mediadores en la relación entre el amor y la lealtad a la marca y la forma en que se puede habilitar la relación consumidor-marca.

摘要

本文有三方面的研究目的。第一，明确自尊（SE）和易受规范影响（SNI）在品牌喜爱与品牌忠诚关系中的调节作用。第二，建立品牌喜爱的中介作用模型，并概述SE和SNI如何影响消费者与品牌的关系。最后，探讨品牌喜爱对品牌忠诚度的影响：自尊和社会影响因素的调节作用，目前有关这方面的文献还比较缺乏。

通过在线调查收集数据，共收到218份答复。采用结构方程模型进行预测研究模型。

研究结果表明，自尊和易受规范影响都对品牌喜爱和品牌忠诚度之间的关系起到了调节作用。此外，消费者对焦点品牌的喜爱与自尊和易受规范影响具有正相关关系。反过来，自尊和易受规范影响又会导致品牌忠诚。自尊和易受规范影响的紧密关系影响了品牌喜爱和品牌忠诚之间的联系。

由于本次研究数据是在越南收集的，造成了研究的跨文化性质和经济背景的局限性。因此，未来的研究可以在不同的文化和经济体（包括发展中国家和发达国家）进行，以提高关于消费者与品牌关系结论的普遍性。

品牌管理者可以在品牌社区中增强广告宣传，提高易受规范影响的影响力，同时强调品牌的独特性，与自尊因素相结合来吸引消费者。

本文研究结果有助于增强独特的品牌识别和自我激励，提高消费者的忠诚度，增加特定品牌的收入。此外，由于合适的同伴有助于消费者做出购买决策，提升品牌社区可以维持现有消费者，并通过现有消费者关系吸引更多的潜在消费者。

本研究提出了自尊和易受规范影响是品牌喜爱和品牌忠诚关系的调节变量，并且进一步阐释了它们如何促成消费者与品牌的关系，从而为消费者心理学做出了贡献。

Structural mentoring barriers are policies, practices and cultural norms that collectively disadvantage marginalized groups and perpetuate disparities in mentoring. This study aims to better understand structural mentoring barriers at the postdoctoral training stage, which has a direct impact on faculty diversity and national efforts to retain underrepresented groups in research careers.

A diverse sample of postdoctoral scholars (“postdocs”) from across the USA were asked to participate in focus groups to discuss their training experiences. The authors conducted five 90-min focus groups with 32 biomedical postdocs, including 20 (63%) women and 15 (47%) individuals from underrepresented racial/ethnic groups (URG).

A social-ecological framework was used to categorize both the upstream and downstream manifestations of structural mentoring barriers, as well as mentoring barriers, overall. Notable structural barriers included: academic politics and scientific hierarchy; inequalities resulting from mentor prestige; the (over) reliance on one mentor; the lack of formal training for academic and non-academic careers; and the lack of institutional diversity and institutional mentor training. To overcome these barriers, postdocs strongly encouraged developing a network or team of mentors and recommended institutional interventions that create more comprehensive professional development, mentorship and belonging.

For postdoctoral scientists, structural mentoring barriers can permeate down to institutional, interpersonal and individual levels, impeding a successful transition to an independent research career. This work provides strong evidence for promoting mentorship networks and cultivating a “mentoring milieu” that fosters a supportive community and a strong culture of mentorship at all levels.

Recent years have seen a meteoric rise in the study of narcissism in entrepreneurship, although little consolidation has occurred in this area. The purpose of this paper is the development of an integrative framework to harmonise the academic discussion and serve as a structured foundation for future research.

The authors conducted an artificial intelligence-aided, structured literature review focused on content analysis of concepts and contexts to map out current findings and research gaps in startup narcissism research.

According to the findings of this study, narcissistic tendencies have the potential to positively influence startup success early on in an entrepreneur's journey, but after a certain point in the process, the influence of narcissism on success becomes predominantly negative.

The research field is currently not very harmonised regarding research measures, research subjects and key research terms. Further research must use a standardised approach to add value to the research body.

Narcissism is a two-sided sword for founders. In the early stages of a company, many of the founder’s tasks can benefit from narcissistic tendencies. In the later stages of a company, that might shift to overwhelmingly negative effects of narcissism.

Methodically, this study is the first one to establish an artificial intelligence component to add value to the results of a review paper to the best of the authors’ knowledge. The results of this study provide a clear framework of entrepreneurial intention, entrepreneurial activity and entrepreneurial performance to give researchers the opportunity of a more differentiated way of organising work.

This study offers an empirical framework for how hotel employees CSR perceptions affect their job satisfaction by incorporating the parallel mediating roles of organizational identification and psychological contract fulfillment. In addition, it examines the moderator effects of employees' CSR-induced attributions on the constructed mediated model, providing a powerful lens through which to evaluate when and how employees' CSR perceptions influence organizational identification and psychological contract fulfillment.

The study use PLS-SEM techniques to analyze a sample of 520 employees from 49 luxury hotels with 4–5 stars in Khanh Hoa province, Vietnam.

The results show that CSR positively influences job satisfaction through the mediating role of psychological contract fulfillment and organizational identification. Besides, attachment styles also play moderator role in the relationship between CSR and psychological contract fulfillment/organizational identification.

The discoveries elucidated within this research endeavor proffer actionable discernments to be earnestly contemplated by professionals entrenched in the hotel industry, earnestly aspiring to ameliorate the contentment of their workforce and, concomitantly, augment the overarching efficacy of their organizational operations.

This study provides human resource departments with insights and suggestions for maximizing the efficacy of CSR implementation in the hotel industry.