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This study aims to investigate the factors affecting technological innovation intentions at banks listed in Vietnam, a developing country, to develop business activities and accounting benefits according to the trend of the 4th Industrial Revolution.

To collect and analyze the data for this study, qualitative and quantitative methods were used. Specifically, 20 finance and banking experts and 45 managers in the field of information technology were interviewed in qualitative research over a period of three months. Then, 1,000 questionnaires were sent to banks within six months, with the final sample for quantitative research being 324 respondents. Finally, the structural equation modeling (SEM) was used to check the hypotheses. Regarding the tools used, the qualitative study used a semistructured questionnaire to collect information. Meanwhile, SPSS software was used to analyze quantitative research information, including checking common method bias, nonresponse bias, evaluating scale quality and checking SEM.

The findings show that the usefulness, ease of application, credibility, innovation and efficiency of technology have certain impacts on technological innovation intentions at banks listed in Vietnam. Using the SEM analysis, the results showed that the five factors had a favorable influence on the technological innovation intentions. More specifically, this study proposed adding an efficiency factor, and the results showed that it has the greatest impact on technological innovation intentions.

This study would be considered a continuation of prior studies because it provides empirical evidence for business models at banks listed in developing countries (for example, Vietnam) and so provides useful advice for bank management not only in Vietnam but across Asia. In fact, bank managers should consider introducing new technology as appropriate to make their reports more clear and up-to-date, therefore improving their performance. Banking managers, in particular, should focus on enhancing the bank’s application technology indicators to obtain a competitive edge.

This is a pioneering study that uses a combination of the reasoned action theory, planned behavior theory, transaction cost theory and unified theory of acceptance and use of technology to expand knowledge about technological innovation intentions at listed banks in the context of a developing country. The study also discovered and added the efficiency factor as a key factor affecting the intention to innovate technology at listed banks. These contribute to improving the literature of technological innovation intentions.

This study aims to investigate the impact of extensive board diversity on firm performance from the perspective of resource-based view (RBV) theory in the context of Pakistan.

The analyses are made using a panel random-effects model and generalized method of moment (GMM) across 188 non-financial firms listed in the Pakistan Stock Exchange (PSX) over the period of 2009–2020. The robustness of findings is checked through alternative measurements of the variables and alternative estimation techniques.

The results show that board members' nationality, ethnicity and educational level diversities are significantly positively related to firm performance. In contrast, age and educational background diversities negatively affect firm performance. However, gender and tenure diversities have an insignificant relationship with firm performance.

This study is conducted in the context of Pakistani firms; thus, the findings may not be generalizable to other economies because different economies have different institutional settings and governance structures.

The policy-makers should encourage the inclusion of board members' nationality, ethnicity and educational level diversities having relevant educational backgrounds to improve firms' competitive performance. The suggested structure of the corporate board may improve firm performance by attracting multiple stakeholders and fulfilling their expectations.

The appointment of a director should be based on merit rather than on political connections or personnel relationships to improve social welfare and avoid their negative impact on firm competitive performance.

To the best of the authors' knowledge, this is the first study that investigates the impact of board diversity on firm accounting-based performance and market-based performance in the emerging economy of Pakistan. This study uses RBV theory to provide a unique corporate governance structure based on board diversity, particularly in Pakistan.

The purpose of the research is to analyze the factors that determine the intention of small- and medium-sized enterprises (SMEs) to adopt the Metaverse. For this purpose, the analysis of the effort expectancy and performance expectancy of the constructs in relation to business satisfaction is proposed.

The analysis was performed on a sample of 182 Spanish SMEs in the technology sector, using a PLS-SEM approach for development. For the confirmation of the model and its results, an analysis with PLSpredict was performed, obtaining a high predictive capacity of the model.

After the analysis of the model proposed in this research, it is recorded that the valuation of the effort to be made and the possible performance expected by the companies does not directly determine the intention to use immersive technology in their strategic behavior. Instead, the results obtained indicate that business satisfaction will involve obtaining information, reducing uncertainty and analyzing the competition necessary for approaching this new virtual environment.

The study represents one of the first approaches to the intention of business behavior in the development of performance strategies within Metaverse systems. So far, the literature has approached immersive systems from perspectives close to consumer behavior, but the study of strategic business behavior has been left aside due to the high degree of experimentalism of this field of study and its scientific approach. The present study aims to contribute to the knowledge of the factors involved in the intention to use the Metaverse by SMEs interested in this field.

This paper aims to study the application of high-tolerance and flexible indigenous bacteria and fungi, along with the co-metabolism in recycled paper and cardboard mill (RPCM) wastewater treatment (WWT).

The molecular characterization of isolated indigenous bacteria and fungi was performed by 16S rRNA and 18S rRNA gene sequencing, respectively. Glucose was used as a cometabolic substrate to enhance the bioremediation process.

The highest removal efficiency was achieved for both chemical oxygen demand (COD) and color [78% COD and 45% color removal by Pseudomonas aeruginosa RW-2 (MZ603673), as well as approximately 70% COD and 48% color removal by Geotrichum candidum RW-4 (ON024394)]. The corresponding percentages were higher in comparison with the efficiency obtained from the oxidation ditch unit in the full-scale RPCM WWT plant.

Indigenous P. aeruginosa RW-2 and G. candidum RW-4 demonstrated effective capability in RPCM WWT despite the highly toxic and low biodegradable nature, especially with the assistance of glucose.

Images taken from construction site interiors often suffer from low illumination and poor natural colors, which restrict their application for high-level site management purposes. The state-of-the-art low-light image enhancement method provides promising image enhancement results. However, they generally require a longer execution time to complete the enhancement. This study aims to develop a refined image enhancement approach to improve execution efficiency and performance accuracy.

To develop the refined illumination enhancement algorithm named enhanced illumination quality (EIQ), a quadratic expression was first added to the initial illumination map. Subsequently, an adjusted weight matrix was added to improve the smoothness of the illumination map. A coordinated descent optimization algorithm was then applied to minimize the processing time. Gamma correction was also applied to further enhance the illumination map. Finally, a frame comparing and averaging method was used to identify interior site progress.

The proposed refined approach took around 4.36–4.52 s to achieve the expected results while outperforming the current low-light image enhancement method. EIQ demonstrated a lower lightness-order error and provided higher object resolution in enhanced images. EIQ also has a higher structural similarity index and peak-signal-to-noise ratio, which indicated better image reconstruction performance.

The proposed approach provides an alternative to shorten the execution time, improve equalization of the illumination map and provide a better image reconstruction. The approach could be applied to low-light video enhancement tasks and other dark or poor jobsite images for object detection processes.

The coronavirus disease (COVID-19) has impacted all economies, businesses and societies. The purpose of this paper is to analyze and present a case for corporate social responsibility (CSR) in terms of its relevance amidst the turmoil caused by the pandemic.

The authors use a directed content analysis approach to retrieve relevant information from news articles using Thomson Reuters’ Eikon^® and Bloomberg^® databases. Based on stakeholder theory, the authors evaluate some of the CSR initiatives undertaken by organizations around the world. The authors then undertake a systematic literature review using the preferred reporting items for systematic reviews and meta-analyses standard to provide possible implications for organizations.

The findings suggest that in response to the pandemic, corporations from both developed and developing countries have been pursuing CSR measures for stakeholder engagement. The systematic literature review signals positive outcomes that companies might expect at the organizational level. The paper concludes by suggesting research propositions that indicate effective CSR at a time of crisis like COVID-19 encourages stakeholder partnerships and helps to gain a competitive advantage.

The authors present an overview of the CSR responses taken by firms globally in response to the pandemic by way of stakeholder engagement. The authors analyze the stakeholders targeted through such initiatives and report possible implications based on the extant literature. The findings of the study can be used to understand the various transitions that happen in an unprecedented situation like COVID-19 at all levels of business and society.

The energy performance gap (EPG) in building construction has been one of the major barriers to the realization of environmental and economic sustainability in the built environment. Although there have been a few studies addressing this issue, studying this topic with a special focus on the project delivery process has been almost overlooked. Hence, this study aims to address the EPG in building construction through the lens of collaborative and life cycle-based project delivery.

In order to realize the objective of this study, the development of a theoretical framework based on the literature review was followed by a qualitative study in which 21 semi-structured interviews were conducted with Finnish project professionals representing clients, design/planning experts, constructors and building operation/maintenance experts to explore their views on the topic under study.

The findings reveal the project delivery-related causes of EPG in building construction. Moreover, the obtained results present a collaborative and life cycle-based delivery model that integrates project and product (i.e. building) life cycles, and it is compatible with all types of contractual frameworks in building construction projects.

Although the findings of this study significantly contribute to theory and practice in the field of collaborative and sustainable construction project delivery, it is acknowledged that these findings are based on Finnish professionals’ input, and expanding this research to other regions is a potential area for further studies. Moreover, the developed model, although validated in Finland, needs to be tested in a broader context as well to gain wider generalizability.

The obtained results reveal the significance and impact of collaborative and life cycle-based project development and delivery on the realization of environmentally sustainable building construction.