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Conflict and violence are the main drivers of globally escalating humanitarian needs. Local grassroots initiatives are pivotal in distributing humanitarian supplies in the acute response phase until more established humanitarian aid organizations can enter. Nevertheless, scant research exists regarding the role of grassroots associations in providing humanitarian assistance during a military conflict. The purpose of this paper is to understand the role of grassroots associations and identify important themes for effective operations.

This paper adopts a case-study approach of three Ukrainian grassroots associations that began operating in the immediate days of the full-scale invasion of Ukraine. The findings are based on analyzing primary sources, including interviews with Ukrainian volunteers, and are supported by secondary sources.

Grassroots associations have local contacts and a contextual understanding of population needs and can respond more rapidly and effectively than large intergovernmental agencies. Four critical themes regarding the operations of grassroots associations emerged: information management, inventory management, coordination and performance measurement. Grassroots humanitarian response operations during conflict are challenged by personal security risks, the unpredictability of unsolicited supplies, emerging volunteer roles, dynamic transportation routes and shifting demands.

Grassroots responses are central to humanitarian responses during the acute phase of a military conflict. By examining the operations of grassroots associations in the early months of the 2022 war in Ukraine, the authors provide a unique perspective on humanitarian logistics. Nonetheless, more inclusive models of humanitarian responses are needed to harness the capacities and resilience of grassroots operations in practice.

In the realm of tourism and sustainability, transportation and mobility hold a crucial position. Among the green product categories, three-wheeled electric vehicles have gained significant attention due to their environmental benefits. However, research on consumers’ intentions to purchase these vehicles is limited, particularly in Asian destinations like Sri Lanka. This study aims to bridge this gap by examining the direct and indirect impacts of green brand awareness, green brand associations and green perceived quality of local Sri Lankans’ intention to choose branded electric three-wheelers in future purchase decisions.

A questionnaire survey garnered 400 usable responses, and structural equation modeling was used to test hypotheses.

The results indicate that green brand awareness, green brand associations and green perceived quality have a direct positive and significant effect on consumers’ intention to choose branded electric three-wheelers in future purchase decisions and green trust. Also, green trust has a positive and significant direct effect on consumers’ intention to choose branded electric three-wheelers in future purchase decisions. Furthermore, the results indicate that only green brand associations and green perceived quality have an indirect positive and significant effect on consumers’ intention to choose branded electric three-wheelers in future purchase decisions through green trust.

This research contributes to the tourism industry and other sectors involved in sustainability efforts in several ways. First, it emphasizes the importance of fostering positive associations with eco-friendly attributes and perceived product quality to build consumer trust and influence their purchase intentions for green products. Second, the study underscores the relevance of highlighting eco-friendly product attributes to stimulate consumer interest and adoption of green products. Finally, it theoretically underscores the significance of building trust through transparent and credible sustainability initiatives.

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.

Corporate governance research suggests that board structure can impact organizational outcomes such as financial performance and executive remuneration. Agency theory posits that a board composed of independent directors and chaired by an independent chairperson can provide effective control over agency costs, while stewardship theory suggests that effective decision-making is facilitated when the board is chaired by the CEO and majority of directors are from the executive team. Empirical research into the association between board structure and performance in Jordan has provided mixed results, with no consensus supporting either theory. This study takes a different approach to researching the assumed association between board structure and performance by surveying directors’ perspectives on such assumed relationship between financial performance and four of boards’ characteristics (i.e., board independence, CEO duality, board size, and female ratio on board). Findings of this research indicate that Jordanian directors perceive a medium to strong association between financial performance and each of board independence, independent chair of board, and female ratio on board. However, directors of Jordanian boards perceive no association between financial performance and board size.

This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit clients and the risk of material misstatements, including inherent risk and control risk. In particular, the authors study the mediating effects of board characteristics such as board size, independence and gender diversity.

Based on a sample of 100 audit clients listed on the FTSE 100 from 2015 to 2021, this study uses structural equation modelling to test the research objectives.

The findings indicate a significant and negative association between disruptive technology adoption by audit clients and inherent risk. However, there is no significant evidence observed for control risk. The utilisation of disruptive technology by the audit client has a significant impact on the board characteristics, resulting in an increase in board size, greater independence and gender diversity. The authors also find strong evidence that board independence mediates the association between disruptive technology usage and both inherent risk and control risk. In addition, board size and gender exhibit distinct and differential mediating effects on the association and across the two types of risks.

The study reveals that the significant role of using disruptive technology by audit clients in reducing the risk of material misstatements is closely associated with the board of directors, which makes audit clients place greater emphasis on the construction of effective corporate governance.

This study offers essential primary evidence that can assist policymakers and standard setters in formulating guidance and recommendations for board size, independence and gender quotas, ensuring the enhancement of effective governance and supporting the future of audit within the next generation of digital services.

With respect to relevant stakeholders, it is imperative for audit clients to recognise that corporate governance represents a fundamental means of addressing the ramifications of applying disruptive technology, particularly as they pertain to inherent and control risks within the audit client.

This study contributes to the existing literature by investigating the joint impact of corporate governance and the utilisation of disruptive technology by audit clients on inherent risk and control risk, which has not been investigated by previous research.

This study aims to investigate the association between cognitive moral development (CMD) and unethical pro-organizational behaviour (UPB) by taking purchasing employees as research subjects. The moderating effect of perceived leader’s UPB is also explored.

Data were collected through a two-stage questionnaire survey on purchasing employees in companies across a spectrum of industries in Taiwan, and 492 purchasing employees were analysed in the study.

Research findings reveal that employees at the conventional level of CMD are more likely to conduct UPB than those at the pre-conventional and post-conventional levels. Perceived leader’s UPB will moderate the association between CMD and UPB. Employees’ UPB is strongly associated with their CMD when they perceive their leaders as being likely to perform UPB.

Although a variety of factors influencing UPB have been proposed in the literature, none of them have analysed the association between CMD and UPB. However, CMD is one important factor affecting ethical decision-making. The present study can promote further understanding of the role of CMD in UPB and contribute to a growing body of research on CMD and UPB.

This study aims to apply the affective events theory and psychological contract theory to investigate how job satisfaction and psychological safety mediate the effect of the behavioral integrity of supervisors on the organizational commitment of employees.

A questionnaire survey was conducted using purposive sampling. In total, 500 questionnaire copies were distributed, and 453 responses were collected, of which 441 were valid (valid response rate = 88.2%).

The behavioral integrity of supervisors has a direct negative effect on organizational commitment but significant positive effects on job satisfaction and psychological safety, and job satisfaction and psychological safety have significant positive effects on organizational commitment. Job satisfaction and psychological safety have significant mediating effects on the association between the behavioral integrity of supervisors and the organizational commitment of employees.

Leaders and top management should “practice what they preach,” integrate honesty into organizational culture through training and establish a code of conduct to ensure that employees uphold their commitments. Companies should establish appropriate disciplinary systems and norms related to work and other aspects of organizational culture; they should also establish fair, just and open assessment systems to minimize the gap between their employees’ actual and expected earnings.

This study is the first to simultaneously consider the mediating effects of job satisfaction and psychological safety on the association between behavioral integrity and organizational commitment.

This study aims to investigate the association between Corporate Social Responsibility (CSR) and tax avoidance, as well as the effect of earnings performance on this link. We suggest a negative association between CSR and tax avoidance based on the Stakeholder Theory. We also suggest that earnings performance moderates this relationship. Based on a sample of 25 Tunisian firms during the years 2012–2017, data were gathered via annual reports of the companies, and a survey-questionnaire was used to gather CSR information. The research design uses ordinary least squares (OLS) regression to investigate the association between CSR and tax. In addition, the analysis is performed using panel data to account for heterogeneity at the individual level and over time. Using this research design, the study provides a comprehensive examination of the effect of CSR on tax avoidance among Tunisian companies over a 6-year period. According to our findings, companies that participate in CSR initiatives show less tax avoidance than those that do not. Moreover, in line with the Slack Resource Theory, for businesses with higher earnings, the negative link between CSR and tax avoidance is stronger. Our research demonstrates that businesses may utilize CSR to improve their standing in the community and lower the likelihood of tax avoidance. These results suggest that profitable firms may have more funds available to spend on CSR initiatives and, as a result, are more motivated to maintain a positive reputation by refraining from tax avoidance strategies.

This study aims to examine the correlation between the readability of financial statements and the likelihood of future stock price crashes in nonfinancial companies listed on the Egyptian Stock Exchange. It further explores the possible moderating effect of audit quality on this relationship.

The study uses ordinary least squares regression, generalized least squares estimation and two-stage least squares methodology to examine and validate the research hypotheses. The sample comprises 107 nonfinancial companies registered on the Egyptian Stock Exchange from 2016 to 2019.

The results reveal a significant negative association between the readability of financial statements and stock price crash risk. This suggests that companies with more complex financial statements tend to experience higher future crash risks. Additionally, the study identifies audit quality as a significant moderating factor. Higher audit quality, often indicated by engagements with Big-4 audit firms, strengthens the influence of financial statements readability on stock price crash risk. This implies that while high audit quality enhances investor confidence and market stability, it also accentuates the negative consequences of complex financial statements.

The findings of this paper have significant implications for regulators and standard-setting bodies in Egypt. They should consider refining and revising existing standards to emphasize the importance of enhancing the readability of financial reports. Additionally, auditing firms should actively engage in efforts to ensure clearer and more transparent financial reporting. These actions are vital for boosting investor confidence, strengthening Egypt’s capital market and mitigating potential risks associated with information opacity and complexity.

This study represents a pioneering endeavor within the Arab and Egyptian financial environments. To the best of the author’s knowledge, it is the first examination of the association between the readability of financial statements and stock price crash risk in these contexts. Furthermore, it explores factors such as audit quality that may influence this connection.

This study aims to examine the relationship between muscle strength, eating index and blood pressure in adolescent girls. Growing studies show earlier onset of hypertension in youth. The prevalence may deteriorate during the COVID-19 pandemic due to unhealthy behavioral changes. Muscle mass (MM) is reported to be associated with blood pressure (BP), but there are limited studies that observed the relationship between the functional properties of muscle (muscle strength [MS]), healthy eating index (HEI) and BP.

This cross-sectional study involved 499 girls aged 15–18 years. HEI was generated from a 24-h food recall. MM and body fat (BF) were measured by bioelectrical impendence analysis (BIA), and MS and BP were measured by hand grip and Tensimeter, respectively. Multiple linear tests were performed to obtain an adjusted model.

Almost five out of 100 girls had high BP (4.8%) and a good diet (4%). The majority of them had desirable MM (75.9%) and low MS (50.1%). HEI negatively and MS are positively associated with systolic blood pressure (SBP). The inclusion of MM in the model diminished the association between MS and SBP completely. After adjustment for age and BF, only MM (ß = 0.19, 95% CI = 0.35, 0.95) was associated with SBP. HEI was inversely (ß = −0.16, 95% CI = −0.31, −0.09) whereas MM (ß = 0.13, 95% CI = 0.11, 0.53) was positively associated with diastolic BP.

Studies associating MM or MS with better physical performance and metabolic health are mostly reported in the elderly; current finding contributes to the lack of literature and implies the importance of examining those associations at a younger age.

HEI and MM are associated with young girls’ BP in different directions. Healthy eating and engagement in activities to optimize muscle function should be promoted in adolescent girls to alleviate the risk of getting cardiovascular disease.