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The purpose of this study is to investigate the prevalence of earnings management in the Australian not-for-profit (NFP) disability service providers sector, as well as to understand the motivations for and implications of such practices. This research is important for stakeholders, such as members and funders, as well as the broader Australian community, considering the significant financial resources allocated to these organizations from the public purse.

The authors employ a longitudinal dataset containing financial data from 154 Australian NFP disability service providers, collected over a two-year period (2015–2016). Through the analysis of detailed balance sheets and income statements, the authors seek to uncover evidence of earnings management practices in this sector. The study’s results provide valuable insights into the behaviour of the charitable human services sector.

The findings reveal that Australian NFP disability service providers engage in earnings management practices, primarily aimed at reducing reported profits to meet the normative financial expectations of stakeholders, such as public sector funders and philanthropists. The executives of these organizations strive to report profits close to zero, being cautious not to report a loss, which might raise concerns about their sustainability.

The authors contribute to the existing literature on earnings management in the NFP sector by focussing on Australian disability service providers, an area that has been under-researched due to a lack of suitable data. The results offer insights into the incentives and implications of earnings management practices in this sector and highlight the need for a revaluation of accounting standards, reporting requirements and audit arrangements applicable to the NFP sector.

By building and examining an integral model, the principal objectives of this research are to systematically explore how indirect and direct network externalities lead to user loyalty toward WeChat through the mediating effect of perceived gratifications.

The data were collected through an online survey of 688 young people in Mainland China. To empirically assess the conceptual model, zero-order correlation analyses and structural equation modeling were carried out utilizing web-based data.

Path analysis results demonstrate that indirect network externalities and direct network externalities exert a significant impact on users' hedonic gratifications and utilitarian gratifications. Moreover, the study discovers the significant mediating influences of utilitarian gratifications on the association between indirect network externalities and user loyalty.

Theoretically, this article may extend the scope of diverse studies on the association between network externalities and perceived gratifications and offer fresh insights into how mobile social media could actually improve user loyalty through enhancing perceived values among younger generation. Practically, this research assists mobile social media practitioners in retaining users and gaining competitive advantages over rival applications.

Although the extraordinary growth of WeChat has successfully become the dominant media by which individuals develop interpersonal network and contact with others, the roles of perceived gratifications between network externalities and user loyalty toward WeChat have not yet been investigated in depth. These obtained outcomes not only enrich the existing literature regarding the relationship between network externalities and affective response, but also offer fresh insights to mobile social media designers, marketers and users.

Efforts to implement supplier selection and order allocation (SSOA) approaches in small and medium-sized enterprises (SMEs) are quite restricted due to the lack of affordable and simple-to-use strategies. Although there is a huge amount of literature on SSOA techniques, very few studies have attempted to address the issues faced by SMEs and develop strategies from their point of view. The purpose of this study is to provide an effective, practical, and time-tested integrated SSOA framework for evaluating the performance of suppliers and allocating orders to them that can improve the efficiency and competitiveness of SMEs.

This study was conducted in two stages. First, an integrated supplier selection approach was designed, which consists of the analytic hierarchy process and newly developed measurement alternatives and ranking using compromise solution to evaluate supplier performance and rank them. Second, the Wagner-Whitin algorithm is used to determine optimal order quantities and optimize inventory carrying and ordering costs. The joint impact of quantity discounts is also evaluated at the end.

Insights derived from the case study proved that the proposed approach is capable of assisting purchase managers in the SSOA decision-making process. In addition, this case study resulted in 10.89% total cost savings and fewer stock-out situations.

Criteria selected in this study are based on the advice of the managers in the selected manufacturing organizations. So the methods applied are limited to manufacturing SMEs. There were some aspects of the supplier selection process that this study could not explore. The development of an effective, reliable supplier selection procedure is a continuous process and it is indeed certainly possible that there are other aspects of supplier selection that are more crucial but are not considered in the proposed approach.

Purchase managers working in SMEs will be the primary beneficiaries of the developed approach. The suggested integrated approach can make a strategic difference in the working of SMEs.

A practical SSOA framework is developed for professionals working in SMEs. This approach will help SMEs to manage their operations effectively.

The article addresses the optimization of safety stock service levels for parts in a repair kit. The work was undertaken to assist a public transit entity that stores thousands of parts used to repair equipment acquired over many decades. Demand is intermittent, procurement lead times are long, and the total inventory investment is significant.

Demand exists for repair kits, and a repair cannot start until all required parts are available. The cost model includes holding cost to carry the part being modeled as well as shortage cost that consists of the holding cost to carry all other repair kit parts for the duration of the part’s lead time. The model combines deterministic and stochastic approaches by assuming a fixed ordering cycle with Poisson demand.

The results show that optimal service levels vary as a function of repair demand rate, part lead time, and cost of the part as a percentage of the total part cost for the repair kit. Optimal service levels are higher for inexpensive parts and lower for expensive parts, although the precise levels are impacted by repair demand and part lead time.

The proposed model can impact society by improving the operational performance and efficiency of public transit systems, by ensuring that home repair technicians will be prepared for repair tasks, and by reducing the environmental impact of electronic waste consistent with the right-to-repair movement.

The optimization model is unique because (1) it quantifies shortage cost as the cost of unnecessary holding other parts in the repair kit during the shortage time, and (2) it determines a unique service level for each part in a repair kit bases on its lead time, its unit cost, and the total cost of all parts in the repair kit. Results will be counter-intuitive for many inventory managers who would assume that more critical parts should have higher service levels.

The current study aims to examine if the internal marketing and employees’ personal traits can predict their green innovative behavior at the workplace.

A survey was conducted with 683 frontline employees working in four- and five-star hotels in Serbia. Zero-order bivariate correlations among variables and linear multiple regression were conducted to predict green innovative behavior based on internal marketing, personality traits and psychological capital. Binary genetic algorithms were used to segregate the subset of predictors that would be most suitable to describe variance in the outcome.

The results showed that internal communication, incentive and reward systems, work support, work environment, openness and creative self-efficacy were the most important predictors of almost all the phases of green innovative behavior.

The research showed that a multidimensional approach in analyzing green innovative behavior is necessary as some factors can be significant or not so significant predictors. Acknowledging that innovation is a multistage process, entailing distinct activities and requiring varied individual behaviors to accomplish each task, amplifies the importance of this inquiry. Employees’ personal characteristics have direct impact on green innovative behavior in hospitality. Further, the results gave an insight into the possible mix of elements of internal marketing that can be used for boosting employees’ green innovative behavior in hospitality. This is important as implementing effective internal marketing practices empowers organizations to motivate employees to invest discretionary efforts.

本研究旨在探讨内部营销和员工个人特质是否能预测他们在工作场所的绿色创新行为。

在塞尔维亚的四星和五星级酒店中, 对683名一线员工进行了调查。在变量之间进行了零阶双变量相关性和线性多元回归, 以预测基于内部营销、个性特质和心理资本的绿色创新行为。使用二元遗传算法(GAs)将适用于描述结果变异性的预测子集进行分离。

结果显示, 内部沟通、激励和奖励制度、工作支持、工作环境、开放性和创造力自效能是几乎所有绿色创新行为阶段的最重要的预测因素。

研究表明, 分析绿色创新行为需要采用多维度的方法, 因为某些因素可能是更或更少决定性的预测因素。承认创新是一个多阶段的过程, 涉及到不同的活动, 并要求采用不同的个体行为来完成每个任务, 这加强了对这一调查的重要性。员工的个人特征直接影响了酒店业的绿色创新行为。此外, 结果揭示了可以用于促进酒店业员工绿色创新行为的内部营销元素可能的混合。这是重要的, 因为实施有效的内部营销实践使组织能够激励员工投入可自由支配的努力。

El presente estudio examina si el marketing interno y los rasgos de personalidad de los empleados pueden predecir su comportamiento innovador ecológico en el lugar de trabajo.

Se realizó una encuesta a 683 empleados de primera línea que trabajan en hoteles de cuatro y cinco estrellas en Serbia. Se llevaron a cabo correlaciones bivariadas de orden cero y regresiones lineales múltiples (LM) para predecir el comportamiento innovador ecológico en función del marketing interno, los rasgos de personalidad y el capital psicológico. Se utilizaron algoritmos genéticos binarios (AGs) para segregar el subconjunto de predictores más adecuado para describir la variabilidad en el resultado.

Los resultados mostraron que la comunicación interna, los sistemas de incentivos y recompensas, el apoyo en el trabajo, el entorno laboral, la apertura y la autoeficacia creativa eran los predictores más importantes en casi todas las fases del comportamiento innovador ecológico.

La investigación demostró que es necesario un enfoque multidimensional para analizar el comportamiento innovador ecológico, ya que algunos factores pueden o no ser predictores significativos. Reconocer que la innovación es un proceso de múltiples etapas, que implica actividades distintas y requiere comportamientos individuales variados para realizar cada tarea, amplifica la importancia de esta investigación. Las características personales de los empleados influyen directamente en el comportamiento innovador ecológico en la industria hotelera. Además, los resultados ofrecen una visión de la posible combinación de elementos de marketing interno que se pueden utilizar para impulsar el comportamiento innovador ecológico de los empleados en la hotelería. Esto es importante ya que la implementación de prácticas eficaces de marketing interno permite a las organizaciones motivar a los empleados para que inviertan esfuerzos discrecionales.

The purpose of our study is to investigate the impact of corporate culture on sales order backlog.

The authors use regression analysis to examine the relation between corporate culture and the level of sales order backlog, an important leading indicator of firm performance.

Using a large panel sample of US firms for the period of 2003–2021, the authors find a significant and positive relation, suggesting that firms with strong corporate culture have a higher level of sales order backlog.

The study findings contribute to two separate areas of research: corporate culture in management literature and sales order backlog in accounting literature. Prior study has focused on the impact of corporate culture on current firm performance. This study extends prior research by investigating the impact of corporate culture on order backlog, an important leading indicator of future performance.

The purpose of this study is to investigate the nonlinear effects of renewable energy (RE) consumption and economic growth on per capita CO₂ emissions during the time span from 1980 to 2020.

The study uses the logistic smooth transition autoregression (STAR) model to decipher the nonlinear relationship between RE consumption, economic growth and CO₂ emissions in the Indian economy.

The estimated results confirm a nonlinear relationship between India’s economic growth, RE consumption and CO₂ emissions. The authors found that economic growth positively impacts CO₂ emissions until it reaches a specific threshold of 1.81 (per capita growth). Beyond this point, further economic growth leads to a reduction in CO₂ emissions. Similarly, RE consumption positively affects CO₂ emissions until economic growth reaches the same threshold level, after which an increase in RE consumption negatively impacts CO₂ emissions.

The study suggests that India should optimize the balance between economic growth and RE consumption to mitigate CO₂ emissions. Policymakers should prioritize the adoption of RE during the early stages of economic growth. As economic growth reaches the specific threshold of 1.81 per capita, the economy should shift to more sustainable and energy-efficient practices to limit the effect of further CO₂ emissions on further economic growth.

To the best of the authors’ knowledge, this study represents the first-ever endeavor to reexamine the nonlinear relationship between RE consumption, economic growth and CO₂ emissions in India, using the STAR model.

The purpose of this paper is to present the influence of inter-turn short circuit faults (ITSF) on electromagnetic vibration in high-voltage line-starting permanent magnet synchronous motor (HVLSPMSMS).

In this paper, the ampere–conductor wave model of HVLSPMSM after ITSF is established. Second, a mathematical model of the magnetic field after ITSF is established, and the influence law of the ITSF on the air-gap magnetic field is analyzed. Further, the mathematical expression of the electromagnetic force density is established based on the Maxwell tensor method. The impact of HVLSPMSM torque ripple frequency, radial electromagnetic force spatial–temporal distribution and rotor unbalanced magnetic tension force by ITSF is revealed. Finally, the electromagnetic–mechanical coupling model of HVLSPMSM is established, and the vibration spectra of the motor with different degrees of ITSF are solved by numerical calculation.

In this study, it is found that the 2np order flux density harmonics and (2 N + 1) p order electromagnetic forces are not generated when ITSF occurs in HVLSPMSM.

By analyzing the multi-harmonics of HVLSPMSM after ITSF, this paper provides a reliable method for troubleshooting from the perspective of vibration and torque fluctuation and rotor unbalanced electromagnetic force.

In response to growing concerns over the negative consequences of Internet addiction on adolescents’ mental health, coupled with conflicting results in this literature stream, this meta-analysis sought to (1) examine the association between Internet addiction and depressive symptoms in adolescents, (2) examine the moderating role of Internet freedom across countries, and (3) examine the mediating role of excessive daytime sleepiness.

In total, 52 studies were analyzed using robust variance estimation and meta-analytic structural equation modeling.

There was a significant and moderate association between Internet addiction and depressive symptoms. Furthermore, Internet freedom did not explain heterogeneity in this literature stream before and after controlling for study quality and the percentage of female participants. In support of the displacement hypothesis, this study found that Internet addiction contributes to depressive symptoms through excessive daytime sleepiness (proportion mediated = 17.48%). As the evidence suggests, excessive daytime sleepiness displaces a host of activities beneficial for maintaining mental health. The results were subjected to a battery of robustness checks and the conclusions remain unchanged.

The results underscore the negative consequences of Internet addiction in adolescents. Addressing this issue would involve interventions that promote sleep hygiene and greater offline engagement with peers to alleviate depressive symptoms.

This study utilizes robust meta-analytic techniques to provide the most comprehensive examination of the association between Internet addiction and depressive symptoms in adolescents. The implications intersect with the shared interests of social scientists, health practitioners, and policy makers.

This study aims to develop a moderated mediation model that enables the examination of the direct relationship between brand orientation (BO) and export performance, the mediating effects of external and internal branding capabilities on the BO-export performance link, and the moderating influence of institutional environment, i.e. regulatory turbulence and policy support.

A time-lag primary data was collected from two-wave survey of 684 cross-industry exporting small and medium-sized enterprises (SMEs) using an online-email based survey technique, and the research model was validated using ordinary least squares regression analysis in SPSSV.27 and Hayes’ PROCESS macroV.2.13.

Regression findings indicate that the relationship between BO and export performance is not direct, but rather mediated by means of both external and internal branding capabilities. It further helps to uncover the dual role of institutional environment, with regulatory turbulence weakening and policy support strengthening the indirect influences of BO on export performance via external and internal branding capabilities.

This study advances branding literature by conceptualizing and empirically testing the role of BO associated with internal and external branding capabilities and, subsequently, with export performance.

The research findings indicate that brand-oriented SMEs must actively engage in the development of branding capabilities to improve their export performance.

While brand creation is essential for the success and growth of SMEs competing in the worldwide marketplaces, there is a dearth of research explaining the underlying mechanisms and boundary conditions through which BO influences export performance.