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The research aims to define staffing that contributes to the transition to International Financial Reporting Standards (IFRS). The goal of this research is achieved by conducting a factor analysis of the transition to IFRS using the regression analysis based on Institute for Management Development (IMD) statistics for 52 countries in 2020–2023. As a result, the author builds an economic and mathematical model revealing the dependence between the success of the transition to IFRS and the influence of factors related to business staffing and provides a forecast on accelerating the pace of transition to IFRS for enterprises worldwide due to the business staffing management. The author emphasizes the importance of pedagogical skills as the key factors for transitioning to IFRS. The theoretical significance of the results obtained is that they make it possible to rethink the transition to IFRS from a pedagogical point of view. The author's conclusions specify the staffing problem in terms of transition to IFRS. The practical significance is expressed in the author's conclusions and recommendations that will help accelerate the transition of the business to IFRS – more fully reveal the export potential of the business, strengthen national brands on the world stage, and improve the efficiency of corporate accounting by optimizing its staffing. The managerial significance is expressed in recommendations to make it possible to improve the practice of human resource management for more complete and reliable staffing for the transition of a business to IFRS. The social significance lies in the proven key role of pedagogical skills in staffing for the transition to IFRS.

Financial technologies or FinTech have replaced traditional financial services. Large investments have been made in FinTechs but there is a gap between service providers and consumers. Due to the high diversity and speed of changes, people still do not understand the new financial system and resist it. The success of the transition requires providing an opportunity for citizens' participation which is expressed with the term, financial citizenship. This study aims to focus on the citizenship dimension of FinTech transition and wants to analyze the influence of citizens in transition with a focus on financial technologies.

This study analyzed financial citizenship in FinTech transition by using a qualitative research method and grounded theory. The data were collected through open interviews with 26 FinTech players in Iran. Then the three-step process of open, axial and selective coding was performed and the main categories and relationships between them were identified.

Surveys have shown that educating and informing citizens provides the conditions for engagement and the formation of financial citizenship. Depending on citizens' level of awareness, they can play a role in the FinTech transition as customers, feedback providers or demanders. Of course, the disruption level of financial technological innovation affects the level of citizens' engagement. Finally, the conceptual model of financial citizenship provided and the effect of citizen participation on the FinTech transition has been analyzed.

This study is based on the belief that it is the citizens’ right to have a role in matters that directly affect their well-being. This role is not only the role of the customer and the user but goes beyond and becomes a role where citizens as players would be able to influence the technological transition like other interested players (policymakers and service providers). This research integrates the transition literature and financial citizenship; and analyzes the FinTech transition according to the position of citizens against FinTech developments.

To avoid indecisiveness and a lack of direction in making a successful career transition, it may be necessary to modify the career transition process through career mentorship (CM). The study aims to investigate career adaptability as pathways through which CM is related to trainees’ career transition.

A three times cross-sectional data were collected from 480 national industrial skills development program (NISDP) trainees among five industrial training fund (ITF) trainees in Southeastern Nigeria.

The analysis revealed that CM positively associated with the trainees’ career transition behaviors. CM is also positively associated with the trainees’ career adaptability. Also, career adaptability is positively associated with trainees’ career transition behaviors. Likewise, career adaptability mediated the link between CM and career transition behaviors.

Conducting the study in a previously neglected context extended our understanding of the indirect relationship between CM and trainees’ career transition behavior.

There is now a vast amount of available information, research and policy on the transition of young people with learning disabilities to adulthood. These sources are informed by different professional philosophies and practices, resulting in a heterogeneous mass of data that can be confusing, contradictory and repetitive. In this review we provide an overview of recent publications about services for young people with learning disabilities at the time of transition, with particular focus on those with mental disorders including neurodevelopment disorders and/or challenging behaviour. We discuss their relevance to good practice and the implications for the future development of services for people with learning disabilities in the UK. We argue that, despite the qualitative differences between the experience of transition to adulthood for young people with learning disabilities and that of other young people, the principles of service provision remain the same. Developments in research and clinical practice in this field ought to reflect good practice, as well as embracing new methodologies, and benefit from advances in adolescents without learning disabilities.

The purpose of this paper is to introduce the subjective perspective via the transition approach to organizational career planning so that employees’ individual transition phases can be evaluated, planned and guided.

A theoretical–conceptual analysis is conducted in this paper.

The individual perspective can be included in career planning via the transition approach. By dividing the transition into individual phases, the different requirements of employees over the course of time can be analysed individually and corresponding measures (for example coaching) can be derived.

The added value of this paper is that organizational career planning can individually analyse employees’ transitions, using a transition approach, increasing the likelihood of a successful transition.

The escalating cost and high lead time of combustion (combustion baskets and transition pieces) and hot gas path (turbine vane segments and blades) components are the primary concerns to the operation of most utilities. To reduce maintenance cost and increase availability of the gas turbines, Saudi Consolidated Electric Company (SCECO‐East) engaged in a recycling programme by refurbishing the combustion and hot gas path components. In most instances, satisfactory results have been achieved by refurbishment. However, when standard refurbishment repair was applied to some combustion gas turbines (CGT) transition pieces, results have been less than satisfactory. Transition pieces would prematurely crack extensively between 800‐3,000 hours. ln co‐operation with a repair facility, extensive research was conducted to determine the transition piece failure mode and find an alternative solution that could extend the life of transition pieces. Highlights SCECO‐East’s successful patch repair technique of transition pieces while still maintaining refurbished costs to a minimum.

The purpose of the paper is to develop alternative paths to the transition process as a result of alternative models of transition.

A political economy methodology to the transition process results in alternative transition models. As a result five alternative models of transition come into being.

Transition models can be distinguished on the basis of economic analysis, speed and the political structure. Each model recommended a set of economic policies to facilitate the transition process. The adoption of gradualist processes of transition – except in the case of shock therapy – requires a sequence by which the reforms should be introduced.

The paper contributes to the transition literature by developing a set of economic policies combined with a sequence path for each transition model.

The aim of this work is to enhance workplace diversity and inclusion by exploring and addressing unique barriers faced by veterans during their transition from military service to civilian occupations.

Building on existing expatriate theory, we introduce the Veteran Employment Transition (VET) model. Drawing parallels between veterans and expatriates, the model illustrates key antecedents crucial for a successful transitional adjustment.

The proposed VET model outlines essential factors contributing to successful veteran transitions. These factors include individual factors such as language skills, job and organization factors such as role clarity and nonwork factors.

The VET model establishes a foundation for future research on veteran transition and answers the call for theory development in the field.

The insights derived from the VET model offer practical recommendations for designing interventions and transition support programs tailored to the unique needs of returning veterans.

The contribution of this paper lies in the development of the VET model, offering a novel perspective for understanding and addressing the distinctive challenges faced by returning United States (US) military veterans.

Transitioning to a low-carbon economy requires a positive response by society, including business organizations, towards the green concept and also requires the implementation of long-term green strategies. These requirements could impose various transition risks on the sustainable development of the firms; hence, the present study aims to examine the impact of climate transition risk on a firm’s financial performance and market value creation from the Indian perspective.

We have considered the firm-level environmental risk score (ERS) to evaluate the sensitivity of a firm’s profitability (measured by ROA & ROE) and market value (measured by Tobin’s Q) towards the climate transition risk. The present study used multiple regression analysis to examine the impact of climate transition risk on the firm’s financial performance and market value creation, as evidenced by Nifty 50 companies.

The empirical results suggested that corporate climate transition risks have been positively associated with the firm’s financial performance indicators but negatively impacted the firm’s market value creation in the case of select Indian-listed firms. Hence, our results indicate that with the increase of firm-level climate transition risk, the firm’s financial performance increases but negatively affects the firm’s market value creation. The robustness tests have also confirmed the same results and supported our analysis.

The present paper contributes to the existing literature on climate risks and firms’ performance by providing insights about firms’ sensitivity towards climate transition risk from the Indian perspective.

The interest in older entrepreneurs increases due to population aging. Previous research showed clear gender-differences among older entrepreneurs. This study investigates whether such gender-differences also exist in the retirement transition from entrepreneurship. It explores the influence of pension regulations for entrepreneurs on these gender-differences.

Longitudinal micro-level data from the Survey of Health, Aging and Retirement in Europe is analyzed in multichannel sequence analyses and cluster analyses. Developments from age 50 to 69 are compared in the dimensions of entrepreneurship, employment and old-age pensions.

Entrepreneurs retire in three different transition patterns: (1) entrepreneurs becoming pensioners at 60, (2) entrepreneurs becoming pensioners at 65 and (3) individuals combining entrepreneurship with employment until they become pensioners at 65. Female entrepreneurs follow the same transition patterns as their male counterparts but retire earlier. Pension regulations for entrepreneurs modify the extent of the gender-differences within a country. Mandatory pension schemes with identical state pension ages for men and women reduce gender-differences, whereas mandatory schemes with gender-differences in the state pension age increase them. Schemes without mandatory coverage range in between the other two.

This article expands our knowledge on gender-differences among older entrepreneurs. These gender-differences also extent to how entrepreneurs transition into retirement. Pension regulations for entrepreneurs influence the extent of the gender-differences. Therefore, pension regulations for entrepreneurs constitute tools for promoting or hindering gender equality.