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This study aims to investigate factors that drive or deter audit firms (AFs) from disclosing audit quality (AQ) information to stakeholders in Iran. Furthermore, information items that should be contained in their disclosures are examined.

The study followed an interpretive approach. In this regard, 21 semi-structured and face-to-face interviews were conducted to explore the viewpoints of audit partners and investment managers. Interviewees were selected by snowball sampling method. The transcripts of audio records were prepared, and a thematic perspective was applied to evaluate transcriptions.

Participants’ interpretations indicate that certain factors, such as signaling to stakeholders, active audit committees and investor demand, promote transparency among Iranian AFs. Nonetheless, this inclination is deterred by some concerns, including poor AQ, lack of financial resources, lack of legal enforcement, fear of raising stakeholders’ expectations, inactive professional associations and contextual factors which should be addressed. Interviewees believe five items should be contained in AFs’ disclosures to enhance transparency.

This study contributes to recognizing factors explaining AFs’ behavior in the context of an Islamic country. Furthermore, the type of disclosure that should be contained can provide good insight for standard setters or oversight bodies.

The semi-structured interviews shed light on the contextual factors that influence transparency within the accountancy profession, either enabling or hindering it. Additionally, it is crucial to consider each country’s unique characteristics when determining the disclosure items in transparency reports.

The tensile behavior of additively manufactured nylon-based carbon fiber-reinforced composites (CFRP) is an important criterion in aerospace and automobile structural design. So, this study aims to evaluate and validate the tensile stiffness of printed CFRP composites (low- and high-volume fraction fiber) using the volume average stiffness (VAS) model in consonance with experimental results. In specific, the tensile characterization of printed laminate composites is studied under the influence of raster orientations and process-induced defects.

CFRP composite laminates of low- and high-volume fraction carbon fiber of different raster orientations (0°, ± 45° and 0/90°) were fabricated using the continuous fiber 3D printing technique, and tensile characteristics of laminates were done on a universal testing machine with the crosshead speed of 2 mm/min. The induced fracture surface of laminates due to tensile load was examined using the scanning electron microscopy technique.

The VAS model can predict the tensile stiffness of printed CFRP composites with different raster orientations at an average prediction error of 5.94% and 10.58% for low- and high-volume fiber fractions, respectively. The unidirectional CFRP laminate composite with a high-volume fraction (50%) of carbon fiber showed 50.79% more tensile stiffness and 63.12% more tensile strength than the low-volume fraction (26%) unidirectional composite. Fiber pullout, fiber fracture and ply delamination are the major failure appearances observed in fracture surfaces of laminates under tensile load using scanning electron microscopy.

This investigation demonstrates the novel methodology to study specific tensile characteristics of low- and high-volume fraction 3D printed CFRP composite.

The objective of this chapter is to discuss how different techniques in Regional Science and Peace Science and the emerging techniques in Management Science can be used in analysing Disaster Management and Global pandemic with special reference to developing countries. It is necessary for me to first discuss the subjects of Disaster Management, Regional Science, Peace Science and Management Science. The objective of this chapter is to emphasise that the studies of Disaster Management should be more integrated with socioeconomic and geographical factors. The greatest disaster facing the world is the possibility of war, particularly nuclear war, and the preparation of the means of destruction through military spending.

After the end of World War II, Switzerland became a key hub for international commodity traders, even though most of the commodities they were dealing in were sourced from outside of Switzerland and were not meant for Swiss producers, refiners or consumers. The main aim of this chapter is to analyze why Switzerland became the centre for international commodity trading in the Western world. The chapter will especially focus on the period from the 1950s to the end of the 1980s. Given that commodity trading companies throughout history have been notoriously closed to external scrutiny, the chapter by need is mainly based on publicly available material. The chapter utilizes the concept of collective entrepreneurship as an analytical framework to situate the development.

This chapter describes the business goals, purpose, and strategy of public diplomatic services. It reinforces diplomatic organizations’ fundamental bureaucratic administrative culture (Tier 1). The bureaucratic culture of diplomacy is deconstructed, and each of the five layers is described in detail. The authors also explain why focusing on the artifacts and behavior layers are the dominant and essential starting points for analysis in diplomatic cultures. The public service culture (Tier 2) overlays and mediates the bureaucratic culture.

Additionally, the authors describe the influence that political appointees as leaders may play in shaping public service cultures. Next, the authors explain how diplomatic cultures reflect the core values of a state’s culture. Next, the chapter outlines the landscape of external influencing cultures (Tier 3) in diplomacy. Finally, the knowledge, learning, and collaboration (KLC) culture of diplomacy is considered, with opportunities for future growth.

This study aims to systematically review the current academic literature on the role of technologies in low-carbon supply chain management (SCM), identify and analyse critical themes and propose an integrated conceptual model.

A systematic literature review of 48 papers published between 2010 and 2022 was conducted. A conceptual model was advanced.

Based on the analysis and synthesis of the reviewed papers, this review provides an initial attempt to integrate technology adoption and low-carbon SCM by developing a diffusion of innovation model of technology-enabled low-carbon SCM within the technology–organisation–environment (TOE) framework, in which drivers, enablers and barriers to technology adoption practices are identified. The environmental, economic and social outcomes of adoption practices are also identified.

This study provides a novel and comprehensive roadmap for future research on technology-enabled low-carbon SCM. Furthermore, policy, as well as managerial implications, is presented for policymakers and managers.