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This study examines whether corporate social responsibility (CSR) initiatives positively impact customers’ selection of retail banks in Hong Kong (HK) and identifies which CSR domains affect customers’ selection of banks.

This study adopted a quantitative approach. Primary data were collected from 416 customers of 22 retail banks in HK. The theoretical framework of this study was developed from a literature review, prior studies by Oberseder et al. (2013 and 2014), and CSR initiatives implemented by leading retail banks in HK. Descriptive statistics and statistical tests were used to analyze the data.

The study found that CSR initiatives positively affect customers’ bank selection. CSR initiatives related to the customer and environment domains are likely to have a greater impact on customers than those related to the society domain and are not likely to significantly impact customers’ bank selection.

This study contributes to the CSR literature by offering enhanced insight into the dynamics of CSR and its effects on customer bank selection. Furthermore, this study tests consumers’ perceptions of CSR initiatives in each CSR domain in the banking sector in Hong Kong – a novel approach that has not been previously explored in existing studies. These findings can help banks review the effectiveness of their CSR initiatives and make informed decisions on which initiatives should pursue improved CSR performance and efficient resource allocation.

Introduction: In the context of globalisation processes, the necessity to create appropriate information support for management decisions at various levels becomes increasingly important: at the international, national and enterprise levels. The source of such data is financial reporting. The last leads to increase attention from key users (investors, lenders, other users) to the reliability and quality of financial reporting data. The study of scientific literature and best foreign practices made it possible to identify problems of the theoretical, organisational and methodological background of preparing high-quality financial statements and their assessment, particularly the lack of a unified interpretation of the financial reporting quality concept. The necessity to identify a theoretical basis for assessing financial reporting quality has led to the relevance of this study.

Aim: Scientific substantiation and improvement of theoretical provisions of methodology development for financial reporting quality assessment.

Methods used within the study are the following: Analysis, synthesis, operational approach, bibliographic analysis, generalisation.

Findings: The application of an operational approach to the formulation of the definition of financial reporting quality has made it possible to create the basis for its assessment. This approach involves descriptions of the principles of clarity and uniformity. The authors define the concept of ‘financial reporting quality’, formulating the theoretical principles for financial reporting assessment as the process of establishing compliance of financial statements with a specific list of qualitative characteristics.

Purpose: Innovation is a multi-dimensional phenomenon influenced at the organisational level by internal and external factors that can determine how innovative an organisation can be, determining a firm’s business performance. This chapter measures and predicts how innovative a company can be, considering key internal factors using modern data analytics/science.

Need for Study: The increasing challenge of modern business operations is affected by how quickly, sustainably, effectively, and efficiently companies can innovate to mitigate the dynamic challenges of current business environments and evolving customer needs. The ability to predict, measure, and manage innovation becomes necessary to ensure that businesses are fit for purpose.

Methodology: A model was designed following the study hypotheses and statistically tested. A historical data sample from the OECD global industry dataset for eight years was used for the analysis. The ordinary least square method was used to test for model fit. Also, in machine learning engineering, predictive analysis using the multivariate linear regression analysis method was carried out.

Findings: The results support the hypotheses that an organisation’s capacity to be innovative can be measured and predicted, and it is influenced by a good number of internal factors or independent variables at various degrees.

Practical Implications: Managers must understand how to measure and predict innovation metrics to manage innovation better, ultimately leading to better business outcomes and performance. Also proposed are new measurement matrices for innovation management: innovation capacity (I_C), business innovation value (BIV), innovation creation factor (ICF), and a practical data-driven innovation management and prediction system.

Purpose: A psychiatric illness called burnout is caused by emotional tiredness, cynicism, and a decreased sense of personal accomplishment. For police officers to handle and adjust to difficult, stressful, and sometimes traumatic events, resilience or recovery during downtime are considered critical capacities. The study aims to investigate the association between resilience or recovery experiences and job burnout among police officers and to ascertain if recovery experiences during off-job time can lessen the harmful impacts of burnout.

Design/methodology: The data were gathered from police officers in the South zone of Kerala state using a structured questionnaire. The police force may have favourable effects on economic development if it embraces resilience-building concepts and develops into a more resilient enterprise. The study used convenience sampling, and the researchers received 300 responses. Karl Pearson correlation and simple regression analysis are used to test hypotheses.

Findings: Findings suggest an association between burnout and resilience or recovery experience measures during off-job time among police officers in Kerala. It is found that recovery experiences can buffer the adverse effects of job stress and burnout.

Practical implications: The results of this study could guide the design of initiatives and programmes that enhance police officers’ performance and satisfaction while also encouraging their general well-being. To further reduce police burnout, implement a programme that aims to improve occupational stress recovery at the organisational level.

Originality/value: It is crucial to evaluate police officers’ burnout and its relationship to resiliency or recovery in their spare time. This study offers unique insights into certain off-the-job behaviours or activities that link to lower levels of burnout; this information could guide programmes or interventions intended to help police personnel.

Introduction: Digitalization has become crucial in our daily lives. The rapid rise of new technologies and high interest levels of individuals enforces companies to invest in these technologies. Nowadays, as customers are willing to try new experiences, companies dynamically start to find new ways to develop their products and services. One of the most popular technologies used by companies to improve their services is the Internet of Things (IoT) technologies. Education, health, transportation, retail, and energy are some of the industries in which the IoT is frequently being used. As security concerns of individuals arose and willingness to remote control increases, innovative and technological projects with IoT applications are engaged in the construction and real estate sector.

Aim: The purpose of this chapter is to explore IoT applications within the new generation smart home systems. In this framework, the effect of IoT technologies on architectural structure of the smart home and operating systems as well as IoT and mobile-supported customer-focused applications and difficulties are analyzed.

Method: The study is designed as an exploratory study. The data are obtained from face-to-face interviews with companies operating on technology-based commercial and residential projects. Descriptive analysis method is used to analyze data. Sample selection was carried out by the judicial sampling technique.

Findings: The results showed that smart home systems offer several customer-oriented experiences to their users like personalized accessibility, comfort, time control, and energy savings. Wired and wireless communication protocols are included in the architecture of the system. Linux core software-based Android and iOS operating systems are used in order to enhance personal accessibility. However, some difficulties are noticed in the sector. Lack of information and internet infrastructure of companies that install electrical set-up are mentioned. Contractors, after sales service support, and customer-oriented applications are evaluated.

This paper aims to understand what green tax measures Portuguese corporate tax law foresees and whether the measures observe the polluter pays tax principle.

The legal research method is applied to achieve the goals. Specifically, the research analyzes the most relevant corporate tax legislation to identify legal provisions influencing taxpayers’ behavior in sustainability decisions, particularly corporate income tax (CIT) and value-added tax (VAT) laws.

The results show that the Portuguese Green Taxation Law introduces several environmentally friendly taxation measures by benefiting or increasing the tax burden. The influence on the CIT law results from instruments such as the autonomous taxation of expenses, depreciation, provisions and the local corporate tax. In the VAT, electric tourism vehicles’ VAT deduction is possible. These measures enforce the polluter pays tax principle, increasing the tax burden on less environmentally friendly options and decreasing the tax burden on more green economic choices. These measures directly influence the companies’ choice because of the increase or decrease tax burden according to more or less polluting choices.

This study only studies the Portugal case.

This study highlights the Portuguese experience reconciling taxation and environmental dimensions.

Corporate social responsibility (CSR) aims at upholding socio-economic condition of deprived communities prevailing in society as well as bringing profitability for corporate companies themselves. This study investigates to what extent the CSR initiatives of financial institutions in Bangladesh have been able to reach out to deprived communities and support various dimensions of financial inclusion (FI) in the country.

In this study, both supply-side and demand-side data are included and discussed rigorously as tools to cross-check the result. Both qualitative and quantitative data are incorporated, and graphs and tables are used to represent the critical information better. A triangulation of in-depth interviews with secondary data is used to ensure rigor and trustworthiness. The triangulation approach works as a method to verify secondary data by interviewees in this study.

The result shows a positive geographical and demographical penetration of CSR activities, but it does not necessarily bring FI in all cases. This study identifies some key issues that prevail in the current context of Bangladesh, such as usage, distance, quality and cost of financial products.

This study makes use of both supply-side and demand-side information and thus explain the reasons behind the involuntary exclusion of financial services.

The purpose of this paper is to evaluate the need to incorporate the loan loss provisions (LLPs) and risk measures in order to examine the repercussions on advancing approach and profitability.

The study investigates the effect of explanatory variables on profitability and advancing approach of the banks. The variables used in this study were determined, based on the review of relevant literature and established according to the availability of data for measurement purposes. Inspired by previous research, Hausman test is used in this study to determine whether a random or fixed effects generalized least squares model is best. The linear regression model is applied to strongly balanced panel data obtained from the ten commercial banks.

The findings demonstrate that Nigerian banking sector considers LLPs in terms of its decision making of advancing approach, while proper inclusion of credit, market and operational risk is more important for South Africa’s banks rather than the maintenance of provisions.

Moreover, the credit risk proves to be more needed factor of consideration for Nigerian rather for South African banks. This is an answer to the strong economy of South Africa as compared to Nigeria and more chances of default faced by Nigerian banks.

IN R. & M. 1761 the behaviour of a tube of rectangular cross section under torsional loading was investigated with the object of using the results to estimate the corresponding behaviour of a skin‐covered wing, whose normally complex structure renders a more direct calculation impracticable. It is natural therefore to have recourse to the same simplification when it is a question of estimating the effects of introducing discontinuities in the wing cover, The discontinuities discussed in this article are meant to include major gaps in the skin cover such as would be occasioned by the housing of petrol tanks or undercarriage wheels. In the equivalent rectangular tube such gaps are most conveniently represented by the removal of the top and bottom panels over the relevant portion of the span, the torque being transmitted across the gap by shears in the two side members or spars.

The purpose of the quantitative correlational research study was to determine the relationship, if any, between the predictor variable, cosmeceutical business service quality, and the outcome variable, cosmeceutical client satisfaction, in the southeast region of the United States of America. Cosmeceuticals were cosmetics and medications administered by estheticians.

Literature on business service quality and client satisfaction theories was synthesized after extensive review. Quantitative research data were collected and statistically analyzed on the following subscales of consumer satisfaction: general satisfaction, technical quality, interpersonal manner, communication, financial aspects, time spent with professionals and accessibility/convenience. The hypotheses addressed the research question (RQ) of whether cosmeceutical business service quality affects client satisfaction. The Cosmeceutical Client Satisfaction Questionnaire 18 (CCSQ-18), a web-based research instrument, had strong reliability with a Cronbach’s alpha of 0.84. The target population (N = 50) included randomly selected female cosmeceutical consumers in the southeast region of the United States of America. The researcher did not digress from the detailed research protocol, instrumentation, data collection or data analyses. Through the Likelihood Ratio (LR) chi-squared statistic (18) = 65.35 and its associated probability, Prob > chi-squared = 0.000, the researcher determined the predictor variable cohesively has a statistically significant effect on the outcome variable.

Research results concluded that a significant relationship exists between cosmeceutical business service quality and cosmeceutical client satisfaction in the southeast region of the United States of America.

The findings detailed in the results complimented the argument that, generally, business service quality is important to consider, because good business is based on client satisfaction.