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Purpose: Existing studies have paid less attention to the impact of knowledge accumulation on digital transformation and its boundary conditions. Hence, this study aims to investigate the effects of ambidextrous knowledge accumulation on manufacturing digital transformation under the moderation of dynamic capability. Design/methodology/approach: This study divides knowledge accumulation into exploratory and exploitative knowledge accumulation and divides dynamic capability into alliance management capability and new product development capability. To clarify the relationship among ambidextrous knowledge accumulation, dynamic capability and manufacturing digital transformation, the authors collect data from 421 Chinese listed manufacturing enterprises from 2016 to 2020 and perform analysis by multiple hierarchical regression method, heterogeneity test and robustness analysis. Findings: The empirical results show that both exploratory and exploitative knowledge accumulation can significantly promote manufacturing digital transformation. Keeping ambidextrous knowledge accumulation in parallel is more conducive than keeping single-dimensional knowledge accumulation. Besides, dynamic capability positively moderates the relationship between ambidextrous knowledge accumulation and manufacturing digital transformation. Moreover, the heterogeneity test shows that the impact of ambidextrous knowledge accumulation and dynamic capabilities on manufacturing digital transformation varies widely across different industry segments or different regions. Originality/value: First, this paper shifts attention to the role of ambidextrous knowledge accumulation in manufacturing digital transformation and expands the connotation and extension of knowledge accumulation. Second, this study reveals that dynamic capability is a vital driver of digital transformation, which corroborates the previous findings of dynamic capability as an important driver and contributes to enriching the knowledge management literature. Third, this paper provides a comprehensive micro measurement of ambidextrous knowledge accumulation and digital transformation based on the development characteristics of the digital economy era, which provides a theoretical basis for subsequent research. [ABSTRACT FROM AUTHOR]

Purpose - Seeks to characterise world astronomy research during the last decade by an analysis of papers in the Science Citation Index identified with a special filter and to study Indian output in order to identify the leading institutions and authors. Design/methodology/approach - Lists of specialist journals and title words of papers were selected to create a filter giving high precision and recall for astronomy papers. Some biology papers were erroneously retrieved because of ambiguous title words. Potential citation impact was determined from journal citation scores, and multiple regression was used to evaluate leading countries. Findings - Title words added almost a quarter to the list of papers in specialist journals, and the final file contained over 96,000 papers. Potential impact increased with more authors per paper and more addresses; it was greater for papers from Canada, the UK and the USA, and less for papers from China, India and Russia; for other countries the effects of the author's location on potential impact were not statistically significant. Indian astronomy output has increased in potential impact, partly through greater international co-authorship, but also through indigenous papers. Research limitations/implications - The study was confined to one subject area, and impact was determined on the basis of journals, not of individual papers. Practical implications - Use of title words in addition to journal lists is essential to sub-field definition in order to have high precision and recall. Because of the confounding effects of authorship numbers, it is necessary to use multiple regression analysis in order to see whether research from a given country is significantly better or worse than average. Originality/value - Characterises world astronomy research during the last decade by an analysis of papers in the Science Citation Index identified with a special filter. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to gain insight into managers' perspectives on the concept and practice of workers' participation in management (WPM) in Indian organizations. WPM is a critical ingredient in organizational effectiveness. However, the most fundamental aspects of WPM, such as the attitudes, expectations of managers and the factors facilitating or hindering the participation process, are less explored. This paper attempts to answer those questions concerning WPM in the context of Indian organizations. Design/methodology/approach: The study uses data from 138 managers of Indian public and private sector organizations. Data were collected through an online survey as well as through semi-structured interviews. The study explores potential benefits, roadblocks and supporters from the managers' perspective. Further, to test the hypothesis, the author used multiple regression analysis. Findings: The paper demonstrates managers' perception of workers' participation at the board level as the most beneficial and supportive compared to joint consultation and joint decision-making; however, at the same time, it is the one having the most roadblocks in the present Indian Labour laws. Workers, unions and managers' lack of legislative support and intention fuel the fire. The study also found that implementation of WPM is primarily based on statutory norms, and public sector managers are more willing to take the workers on board than managers of private sector organizations. Practical implications: This research is of practical significance as it extracts new visions for policymakers in India already planning to implement four new labor codes, namely, wages, industrial relations, social security and occupational safety, health and working conditions. The data from the study will facilitate the Indian labor ministry to lay down policy decisions concerning WPM. Further, the government can acclimatize this analysis to plug the ambiguities in the present WPM system. Originality/value: To the best of the author's knowledge, this is the first study to give insights into the manager's perspective regarding the WPM using a scenario-based approach. In addition, this paper offers valuable suggestions for policymakers to restructure and streamline the country's existing and overlapping labor laws. [ABSTRACT FROM AUTHOR]

Purpose: As the cost of completing a transaction, the green merger and acquisition (M&A) premium paid on mergers can influence whether the acquisition creates value or not. However, studies linking M&A premiums to firm value have had mixed results, even fewer studies have examined the effect of green M&A premiums on bidders' firm value. The purpose of this paper is to investigate whether and how green M&A premiums affect firm value in the context of China's heavy polluters. Design/methodology/approach: Using 323 deals between 2008 and 2019 among China's heavy polluters, this paper estimates with correlation analysis and multiple regression analysis. Findings: Green M&A premiums are negatively associated with firm value. The results are more significant when firms adopt symbolic rather than substantive corporate social responsibility (CSR) strategies. Robustness and endogeneity tests corroborate the findings. The negative relation is stronger when acquiring firms have low governmental subsidy and environmental regulation, when firms have overconfident management, when firms are state-owned and when green M&A occurs locally or among provinces in the same region. This study also analyzes agency cost as an intermediary in the relationship between green M&A premium and firm value, which lends support to the agency-view hypothesis. Originality/value: This study provides systemic evidence that green M&A premiums damage firm value through agency cost channel and the choice of CSR strategies from the perspective of acquirers. These findings enrich the literature on both the economic consequences of green M&A premiums and the determinants of firm value and provide a plausible explanation for mixed findings on the relationship between green M&A premiums and firm value. [ABSTRACT FROM AUTHOR]

Purpose: This paper addresses the following questions: Why do some firms employ multiple debt types? What explains debt heterogeneity? Is the choice of the source of debt a function of corporate governance? Design/methodology/approach: The author's paper is empirical and uses multiple regression analysis. Findings: Firms under weak corporate governance have a higher propensity to use multiple debt types and have a dispersed debt structure. Contrastingly, firms that are well-managed tend to concentrate debt and borrow predominantly from a few creditors. The author also found that while bank debt is negatively associated with debt concentration, market debt is positively associated with debt concentration. Research limitations/implications: Firms under weak corporate governance have a higher propensity to use multiple debt types and have a dispersed debt structure. Well-managed firms tend to concentrate debt and borrow predominantly from a few creditors. Bank debt is negatively associated with debt concentration and market debt is positively associated with debt concentration. Practical implications: Policymakers and practitioners need to account not only for changes in the firm's total debt level but also for changes within the firm's debt composition. Understanding a manager's choice of debt structure can incentivize creditors to effectively monitor and use debt concentration as a form of commitment device that transfers some control rights from the manager to creditors. Originality/value: While a vast body of corporate finance literature examines the conflict between shareholders and management, there is little empirical work on the conflict between creditors and management. In this paper, the author examines how managerial entrenchment affects debt structure. The results provide a comprehensive picture of how corporate governance influences debt choice(s). [ABSTRACT FROM AUTHOR]

Purpose: As an effective mode to help small and medium enterprises (SMEs) raise working capital, supply chain finance has recently gained extensive attention. The purpose of this paper is to explore the intrinsic mechanism of how both weak and strong ties in the supply chain network impact the supply chain financing performance (SCFP) of SMEs from the perspective of the supply chain network. Design/methodology/approach: Based on the extended resource-based perspective, this paper proposes a theoretical model to explain the mode in which strong ties and weak ties of SMEs in the supply chain network influence SCFP through both physical distribution flexibility and demand management flexibility. Based on data from 182 manufacturing firms in China, this paper uses multiple regression analysis to test hypotheses. Findings: The results of this paper indicate that weak ties improve SCFP more effectively than strong ties. Furthermore, both physical distribution flexibility and demand management flexibility exert different mediating roles either between strong ties and SCFP or between weak ties and SCFP. Moreover, the effect of physical distribution flexibility and demand management flexibility on SCFP of SMEs is not reinforced. Originality/value: This paper highlights the importance to expand supply chain finance research from the perspective of the supply chain network. In particular, this paper explores the poorly understood mediating effect both physical distribution flexibility and demand management flexibility exert on the relationship between network ties and the SCFP of SMEs. [ABSTRACT FROM AUTHOR]

Purpose: By considering the challenges of Industry 5.0, the purpose of this study is to analyze the role of heuristic factors in the technical qualities and emotions of Millennials and Generation Z (Gen Z) to assess their acceptance of the use of artificial intelligence (AI) devices such as robots. For this purpose, this paper uses the innovative AI device use acceptance (AIDUA) framework. This research evaluates the implications of human–machine interactions for the usage of robots and AI in daily life. Design/methodology/approach: The proposed AIDUA model is tested using data collected from Millennials and Gen Z. First, a principal components analysis technique is used to validate each measure. Second, a multiple regression analysis using IBM SPSS 26.0 is conducted. Findings: The results of this study suggest that human–machine interaction is a part of a complex process in which there are different elements determining individuals' acceptance of the use of AI devices during daily life. This paper outlines both the theoretical and practical implications. This study enriches the AIDUA model by connoting it with features and emotions belonging to the younger generation. Additionally, this research offers technology companies suggestions for addressing future efforts on technical performance and on the alignments of the expectations of young people in Society 5.0. Originality/value: First, the originality of this paper lies in highlighting the binary role of emotions in triggering the use of AI devices and robots. Second, the focus on Millennials and Gen Z offers a new lens for the interpretation of longitudinal phenomena in the adoption of AI. Finally, the findings of this paper contribute to the development of a new perspective regarding a "heartly collaborative" approach in Society 5.0. [ABSTRACT FROM AUTHOR]

Purpose: The paper aims to investigate the impact of socially-responsible human resource (SR-HR) practices on organizational sustainability performance (OSP) in Indian business organizations that are mandated to publish business sustainability and responsibility reporting. Design/methodology/approach: Data were obtained from 620 working professionals employed in the organizations listed on National Stock Exchange in India. The proposed hypotheses were tested by deploying the statistical technique of multiple regression analysis using SPSS Version-21. Findings: The results demonstrated that overall, SR-HR practices impact OSP. More precisely, all the dimensions of SR practices are positively associated with the organization's financial performance, environmental performance and social performance (SP). There was a relatively higher significant impact of legal-oriented human resource management (HRM) on organizational economic and ecological performance. However, in the case of SP, a substantial effect of employee-oriented HRM was found. Practical implications: Study findings encourage HR practitioners to invest in SR-HR practices to build and strengthen employees' abilities and contributing to sustainability goals. Originality/value: This study is one of the few studies conducted in the Indian context that highlights the relevance of the convergence of HRM, human resource development and corporate social responsibility to realize sustainability goals. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to overcome the limitations of studies on work-life balance, which have focused on Western countries without considering "mental" dimensions of gendered childcare. By concentrating on South Korea as a case study, this paper also aims to examine how the gendered division of childcare changed when Korea's work-life/family policy followed European work-family conciliation policy. Design/methodology/approach: The Korean Time Use Survey (KTUS) in 2009 and 2019 are used for multiple regression analyses. Based on discussions about theories on unpaid work distribution within households and its stratification effects, this study examines the relationship between wife's and husband's behaviors and the stratification effects in the gendered division of childcare alongside the work-life/family policy change. Findings: Substantial findings indicate the necessity of strengthening various legal and institutional structures that might increase husbands' characteristics of caring masculinities. Additionally, while policies developed to support flexible working arrangements, low-income women at risk of being trapped in dual poverty of time and income should be carefully considered. Originality/value: This study focuses especially on South Korea, thereby contributing to understanding how national policy and gendered distribution of childcare are related. Notably, this link has not been widely discussed in the literature on work-life balance. It also suggests viable directions for future policies depending on gender and socioeconomic status. [ABSTRACT FROM AUTHOR]

Purpose: This paper analyses competitive balance in the "big five" women's football leagues in Asia longitudinally between 2010 and 2019. Design/methodology/approach: Competitive balance has been measured using recognised measures of concentration, HICB and NHICB, alongside recognised measures of dominance, i.e., identification of top teams. A time-trend analysis has been employed to identify trends of CB in the respective leagues followed by ANOVA and relevant post-hoc tests to identify difference in concentration measures. A multiple linear regression analysis has been conducted to identify the impact of external economic factors on CB. Findings: Some significant differences were detected in the levels of concentration between leagues. There was also some variation in terms of some leagues being dominated by a fewer number of teams. However, these two measures of competitive balance (concentration and dominance) were not necessarily correlated with each other. The paper also tries to find the optimum number of teams to maintain CB in the women's football leagues in Asia, but an exact figure could not be found. Research limitations/implications: Some significant differences were detected in the levels of concentration between leagues. There was also some variation in terms of some leagues being dominated by a fewer number of teams. However, these two measures of competitive balance (concentration and dominance) were not necessarily correlated with each other. External economic factors were found to have negative impact on CB. Originality/value: The paper is an original research and aims to add to the growing body of CB research in world through analysis of competitive balance (ACB). [ABSTRACT FROM AUTHOR]

Purpose: In the context of an aging workforce and uncertain labor markets, it is a priority to identify and analyze what factors influence intentions regarding motivation to continue working, how and when to retire. From the life course perspective, this paper aims to capture the individual agency and structure perceptions to withdrawal from work early/late intentions in the mid- and late-career, identifying voluntary/involuntary factors underlying these intentions. Design/methodology/approach: Hypotheses were tested using multiple regression analyses based on a cross-sectional design, with a representative sample of 414 Chilean workers over the age of 45. Findings: The results depict several patterns of contextual factors operating at different levels underlying mid- and late-career-related intentions. Specifically, they identify how perceptions of individual agency and structure are significantly associated with voluntary and involuntary factors that guide intentions to stay working or retire early, as well as to prolong working life and to lean toward bridge employment. Originality/value: This study contributes to identifying perceptions of individual agency and structure in career intentions and can help individuals and organizations clarify the voluntary and involuntary factors behind work–life intentions in their middle and final career stages. In addition, the results can contribute to international research in this field by providing information on the underrepresented Ibero-American context. [ABSTRACT FROM AUTHOR]

Purpose: Although manufacturer-initiated rewards are widely used to secure distributors' compliance, the spillover effect on unrewarded distributors (i.e. observers) in the same distribution channel is under-researched. Using insights from social learning theory, this paper aims to investigate how manufacturer-initiated rewards affect observers' expectation of reward and shape observers' compliance toward the manufacturer. Furthermore, this paper explores how such effects are contingent upon distributor relationship features. Design/methodology/approach: To test the hypotheses, hierarchical multiple regression and bootstrapping analyses were performed using survey data from 280 Chinese distributors. Findings: The magnitude of a manufacturer-initiated reward to a distributor stimulates expectation of reward among observers, which enhances compliance; observers' expectation of reward mediates the impact of reward magnitude on compliance. Moreover, network centrality (of the rewarded peer) negatively moderates the positive impact of reward magnitude on observers' expectation of reward, whereas observers' dependence (on the manufacturer) positively moderates this dynamic. Practical implications: Manufacturers should pay attention to the spillover effects of rewards. Overall, they should use rewards of appropriate magnitude to show willingness to recognize outstanding distributors. This will inspire unrewarded distributors, which will then be more compliant. Furthermore, manufacturers should know that specific types of distributor relationship features may significantly vary the spillover effects. Originality/value: This study illuminates the spillover effects of manufacturer-initiated reward by opening the "black box" of the link between reward magnitude and observers' compliance and by specifying the effects' boundary conditions. [ABSTRACT FROM AUTHOR]

Purpose: Green supplier selection (GSS) is acknowledged as important governance in green supply chain management (GSCM). However, this paper argues that GSS is not a stand-alone GSCM governance mode that determines manufacturers' environmental performance but rather one that needs to be aligned with contractual governance, particularly contractual control and adaptation, to promote environmental performance effects. This paper adopts GSS as ex ante governance and introduces behavior and outcome controls as ex post contractual control and adaptation, respectively. Thus, this paper addresses how GSS affects environmental performance directly and indirectly through behavior and outcome controls within transaction cost economics (TCE) theory. Design/methodology/approach: This research model was tested on 300 Chinese manufacturing firms, and multiple regression analysis was used to validate our hypotheses. Findings: A direct relationship was observed between GSS and environmental performance. This direct relationship is positively mediated by behavior and outcome controls. Originality/value: This paper develops and elucidates an integrative green supply chain process proceeding from the implementation of ex ante GSS and ex post contractual governance to the realization of environmental performance. Furthermore, this paper considers two different forms of contractual governance, specifically contractual control and adaptation, and explains how they can be implemented using behavior and outcome controls from the perspective of TCE theory. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to critically examine the multinational oil companies' (MOCs) corporate social responsibility (CSR) initiatives in Nigeria. Its special focus is to investigate the impact of the global memorandum of understanding (GMoU) on gender difference in nutrition and health in the Niger Delta region of Nigeria. Design/methodology/approach: This paper adopts a survey research technique, aimed at gathering information from a representative sample of the population, as it is essentially cross-sectional, describing and interpreting the current situation. A total of 800 women respondents were sampled across the rural areas of the Niger Delta region. Findings: The results from the use of a combined propensity score matching and logit model indicate that CSR of the MOCs using GMoU model has made significant success in closing the gender difference in nutrition and health in agricultural household in the Niger Delta region. The findings also show that mainstreaming gender in nutrition within the field of agriculture is a critical aspect of strengthening gender and nutrition/health linkages, in recognition of women's substantial contribution to agriculture production and their central role in household food collection, preservation/processing and preparation. Practical implications: This suggests that mainstreaming gender in nutrition offers opportunities to integrate agriculture and health approaches in GMoU projects, which will require increased collaboration and coordination between the MOCs' and CBD clusters in the field of gender and nutrition to exploit existing complementary and comparative advantages, and to apply a holistic approach in host communities. Social implications: This implies that gender and nutrition/health have multiple dimensions and are highly context-specific; and the pathway towards improved food and nutrition security for all should be a gender-equitable process incorporated in CSR programmes and projects in sub-Saharan Africa. Originality/value: This research contributes to the gender debate in agriculture from a CSR perspective in developing countries and rationale for demands for social project by host communities. It concludes that business has an obligation to help in solving problems of public concern. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to identify the kind of internal climate leaders should offer health-care professionals to promote a patient safety culture in public hospitals managed by social health organizations in Brazil. Design/methodology/approach: Two surveys were applied to health-care professionals working at three Brazilian public hospitals. The internal climate survey reached 1,013 respondents, and the patient safety culture survey reached 1,302 participants. Both factor and regression analyses were used to analyze the study model and determine how internal climate influences patient safety culture. Findings: Results indicate that to promote a patient safety culture among health-care professionals, leaders should generate an internal climate based on trust to foster pride in working in the hospital. Possibly, the trust dimension is the most important one and must be developed to achieve job satisfaction and provide better services to patients. Research limitations/implications: All the hospitals studied were managed by the same Organização Social de Saúde. Due to the limited responses concerning the respondents' profiles, demographic variables were not analyzed. Practical implications: This research reveals that the trust and pride dimensions can most strongly influence a positive patient safety culture, helping hospital leaders face this huge managerial challenge of consistently delivering high standards of patient safety. Originality/value: This research studies the promotion of a patient safety culture in public hospitals managed by social health organizations, characterized by greater flexibility and autonomy in health-care management and by a greater need for accountability. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to investigate the dual effects of commitment-based governance on the relationship between formal control and public–private partnership (PPP) project performance. Formal control and relationship governance are two primary forms of inter-organizational governance that affect project performance. However, little is known about the interplay between formal control and commitment and its effect on PPP projects. More specifically, previous studies have failed to distinguish the function routes of relationship governance resulting from different types of formal control (process and outcome control). Design/methodology/approach: This study adopts a questionnaire survey to empirically investigate the mechanism that commitment-based governance influences the relationship between formal control and PPP performance. After collecting data from public and private sector professionals involved in 101 Chinese PPP projects, the theoretical framework proposed in this paper is verified by the empirical results of the hierarchical multiple regression analysis. Findings: The results show that process control has an inverted U-shaped effect and outcome control has a significant positive influence on PPP project performance. Furthermore, commitment moderates the effect of formal control on PPP project performance by increasing the relevance of outcome control and mediates the inverted U-shaped relationship between process control and PPP project performance. Practical implications: Managers should recognize that process control is a double-edged sword and prevent the overuse of process control. Managers should direct their attention toward efforts to improve the commitment, which allows for the effectiveness of outcome control strategies. Additionally, this study new measurement method for relationship governance suggests that managers should be aware of the difference in parties' perceptions of the relationship. Originality/value: This study allows for a comprehensive understanding of the relationship governance-control nexus from a commitment perspective. The authors bring into light the dual role of commitment-based governance in the relationship between the two types of formal control and PPP project performance. Moreover, the new approach to measure relationship governance offers valuable insight into the measurement of variables about individual's perception. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to assess the information quality of e-government websites by university-education citizens of Bangladesh. It also investigated citizens' demographic and Internet related variables associated with perceived information quality ratings and the validity of the underlying factor structure of information quality dimensions. Design/methodology/approach: An online survey was conducted to assess information quality of e-government websites among a sample of university-educated citizens in Bangladesh. Descriptive statistics were obtained to examine respondents' ratings on information quality of these websites on a five-point Likert scale. A multiple linear regression model was applied to determine the effect of demographic and Internet use variables associated with information quality ratings on e-government websites. Finally, a confirmatory factor analysis (CFA) was performed to determine the underlying factor structure of information quality dimensions. Findings: The findings revealed that the ratings on most information quality items were close to 4.00 on a five-point scale, indicating a generally high information quality of Bangladesh e-government websites. Out of 20 information quality dimensions, value-added and authority were the two top-rated information quality dimensions while security, completeness, reliability, advertisement, relevance and ease of use were the least rated dimensions. The results of multiple regression suggested that gender, age and the device used for accessing the Internet were significantly associated with information quality of e-government websites. The CFA results indicated that information quality dimensions corroborate the factor structure of information quality dimensions used in earlier studies, although the model fit statistics were not fully validated. Research limitations/implications: The focus of this study was confined to university-educated citizens in Bangladesh. Therefore, the results of this study may not be generalized to other demographic groups in Bangladesh or elsewhere. Practical implications: This paper can provide guidelines for developing high-quality, informative and citizen-centric e-government websites and suggest ways on how these websites can be evaluated for information quality. Originality/value: This study is the first to examine the information quality of e-government websites from the citizens' perspective in Bangladesh. The findings of this paper can assist responsible government agencies in making the websites more informative and useful for a diverse group of users. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to report on research undertaken in an National Health Service (NHS) emergency department in the north of England, UK, to identify which patients, with which clinical conditions are returning to the emergency department with an unscheduled return visit (URV) within seven days. This paper analyses the data in relation to the newly introduced Integrated Care Boards (ICBs). The continued upward increase in demand for emergency care services requires a new type of "upstreamist", health system leader from the emergency department, who can report on URV data to influence the development of integrated care services to reduce further demand on the emergency department. Design/methodology/approach: Patients were identified through the emergency department symphony data base and included patients with at least one return visit to emergency department (ED) within seven days. A sample of 1,000 index visits between 1 January 2019–31 October 2019 was chosen by simple random sampling technique through Excel. Out of 1,000, only 761 entries had complete data in all variables. A statistical analysis was undertaken using Poisson regression using NCSS statistical software. A review of the literature on integrated health care and its relationship with health systems leadership was undertaken to conceptualise a new type of "upstreamist" system leadership to advance the integration of health care. Findings: Out of all 83 variables regressed with statistical analysis, only 12 variables were statistically significant on multi-variable regression. The most statistically important factor were patients presenting with gynaecological disorders, whose relative rate ratio (RR) for early-URV was 43% holding the other variables constant. Eye problems were also statistically highly significant (RR = 41%) however, clinically both accounted for just 1% and 2% of the URV, respectively. The URV data combined with "upstreamist" system leadership from the ED is required as a critical mechanism to identify gaps and inform a rationale for integrated care models to lessen further demand on emergency services in the ED. Research limitations/implications: At a time of significant pressure for emergency departments, there needs to be a move towards more collaborative health system leadership with support from statistical analyses of the URV rate, which will continue to provide critical information to influence the development of integrated health and care services. This study identifies areas for further research, particularly for mixed methods studies to ascertain why patients with specific complaints return to the emergency department and if alternative pathways could be developed. The success of the Esther model in Sweden gives hope that patient-centred service development could create meaningful integrated health and care services. Practical implications: This research was a large-scale quantitative study drawing upon data from one hospital in the UK to identify risk factors for URV. This quality metric can generate important data to inform the development of integrated health and care services. Further research is required to review URV data for the whole of the NHS and with the new Integrated Health and Care Boards, there is a new impetus to push for this metric to provide robust data to prioritise the need to develop integrated services where there are gaps. Originality/value: To the best of the authors' knowledge, this is the first large-scale study of its kind to generate whole hospital data on risk factors for URVs to the emergency department. The URV is an important global quality metric and will continue to generate important data on those patients with specific complaints who return back to the emergency department. This is a critical time for the NHS and at the same time an important opportunity to develop "Esther" patient-centred approaches in the design of integrated health and care services. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to examine earnings management around initial public offerings (IPOs) in India. It also explores the influence of issue characteristics on earnings management around the IPOs. Design/methodology/approach: A sample of 511 IPOs that came during April 2003-March 2019 is studied for calculating earnings management for pre-issue, issue and post-issue years. Using Cross-Sectional Modified Jones Model, the paper presents earnings management on the basis of three proxies i.e. discretionary accruals, discretionary current accruals and discretionary long-term accruals. The influence of issue characteristics on earnings management practised around the IPOs is also observed through correlation and multiple regression analysis. Findings: The paper finds that earnings management is abnormally high during the issue year compared with pre-issue and post-issue years. It also unveils that profitability, premium, age, and size of the issuer significantly determine the level of pre-issue and issue year earnings management practised by Indian IPO issuers. Research limitations/implications: The findings are useful to stakeholders (potential investors, analysts and regulators) to observe, assess and understand the quality of financial numbers that are based on fallacious disclosure of accounting figures. It provides insight into the possibilities of managed earnings around the issue that could influence investors' decision-making. Further, the study reflects the efficacy of Indian regulatory norms for IPOs. Originality/value: To the authors' knowledge, it is the only Indian study that had used an extensive data set of about two decades to calculate earnings management during pre-issue, issue and post-issue years. The uniqueness of the study further lies in three proxies of earnings management representing short-term and long-term accruals. Moreover, it is the first study to observe the influence of IPO issue characteristics on earnings management. [ABSTRACT FROM AUTHOR]

Purpose: The 2008 global financial crisis stimulated the research interest in stock price crash risk. However, the determinants of stock price crash risk remain unclear, especially in transitional economies. The purpose of this paper is to investigate the association between corporate social responsibility (CSR) and stock price crash risk, as well as the moderating effects under different contexts. Design/methodology/approach: Using firm-level data of listed firms in China from 2010 to 2019, this paper estimates with correlation analysis and multiple regression analysis. Findings: This paper's empirical results show that the constraint of CSR on bad news hoarding behavior can reduce stock price crash risk. Further research shows that internal CSR has a significant effect on crash risks, while external CSR has not. Additionally, CSR has a relatively weak impact on crash risk in state-owned enterprises, enterprises with higher internal control quality and enterprises with better regional financial development. Originality/value: This paper contributes to the stock price crash risks literature by examining the CSR-stock price crash risk linkage in a Chinese context, revealing collective explanations under different contexts with important implications for the application of CSR in business practice. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to critically examine the multinational oil companies' (MOCs) corporate social responsibility (CSR) initiatives in Nigeria. Its special focus is to investigate the impact of the global memorandum of understanding (GMoU) on improving female status by improving nutrition in the Niger Delta region of Nigeria. Design/methodology/approach: This paper adopts a survey research technique, aimed at gathering information from a representative sample of the population, as it is essentially cross-sectional, describing and interpreting the current situation. A total of 768 women respondents were sampled across the rural areas of the Niger Delta region. Findings: The results from the use of a combined propensity score matching and logit model indicate that GMoU model has made significant impact in the key areas of assessment – gender-sensitive nutrition education, food security at household level, reduction on food taboos and female access to education. Practical implications: This suggests that CSR interventions targeting to improve the nutrition status of girls and adolescents will help to ensure that female's status improves throughout the life circle in the region. Social implications: This implies that MOCs' investment in the nutrition of female is an important short-term barometer in assessing expected returns to improving household nutrition and overall human development capacity for sub-Saharan Africa. Originality/value: This research contributes to the inequality debate in the women's nutrition and inclusive growth literature from the CSR perspective. It concludes that business has an obligation to help in solving problems of public concern. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to understand the emotional patterns of senior citizens when they digitally transact online and how the personality trait of neuroticism can be a vital part of being susceptible to fraud. The authors identify with the cognitive aspect of fear as a vista of neuroscience and behavioural finance in digital banking in today's banking 5.0 where consumer centricity stands as one of the pillars of the Digital Payment Index of RBI. Design/methodology/approach: This study is empirical and investigative in nature. Primary data has been collected through online questionnaires (via Google Forms) and the interview method to understand the phenomenology of fear and incidents related to becoming victims of fraud and its propensity. Findings: The results exhibit that fear and emotional patterns do affect vulnerability and have a long-lasting psychological impact and susceptivity towards digital frauds. Practical implications: Fear as an emotion is used to understand the emotional expressive patterns of senior citizens as consumers of digital banking. The OCEAN model is one of the widely used personality models at the global level. This research study helps in highlighting the nuances linked to the behavioural and cognitive part of fear in digital crime. Originality/value: This research will be beneficial to reduce the susceptibility towards fraud from a behavioural perspective in the usage of digital banking and evaluate solutions for senior citizens to mitigate and cope up with the pressures and perils associated with digital frauds. [ABSTRACT FROM AUTHOR]

Purpose: This paper contributes to studies on the relationship between dynamic capabilities (DCs) and performance by showing how domain-specific DCs – international dynamic marketing capabilities (IDMCs) – affect the international performance of exporting firms in the context of extreme environmental dynamism – during the COVID-19 pandemic. Design/methodology/approach: The authors focus on a sample of 277 exporting manufacturers from the post-transition economy of Poland. The authors use hierarchical multiple regression analysis to test this study's hypotheses. Findings: This study's findings show that deployment of IDMCs by export manufacturers in the context of environmental jolts contributes to better performance, and this relationship is mediated by adaptation to foreign markets and product development capability. Additionally, this study's results reveal that the significant and positive indirect effect of IDMCs on international performance (through mediators) is, however, weakened under conditions of extreme environmental dynamism. Research limitations/implications: The limitations pertain to the cross-sectional nature of this study and the research sample, characterised by the dominance of export manufacturers of final products, the dominance of manufacturers operating in the business-to-business sector, or in the business-to-business and business-to-customer sectors simultaneously. Practical implications: The study provides suggestions to managers on how to build resilience in international markets during turbulent times. These activities involve investments in IDMCs that support activities centred around product development and adaptation to foreign markets. Originality/value: The novel construct of IDMCs is introduced and operationalized. The study empirically tests the direct and indirect relationship between IDMCs and performance contingent upon extreme environmental dynamism. The results demonstrate the boundary conditions for the effectiveness of these domain-specific DCs in such a research setting. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study was to assess the body characteristics (body size, garment sizes worn, shape and body satisfaction) of Ethiopian young adult female consumers and their effects on garment fit satisfaction and fit preferences of ready-to-wear garments such as T-shirts, blouses/shirts, skirts and jeans trousers. Design/methodology/approach: Through a structured questionnaire, 418 usable responses were collected from young female university students. One-way analysis of variance (ANOVA) and multivariate ANOVA (MANOVA) were used to examine differences in garment fit satisfaction with the body characteristics of the respondents. Moreover, a multiple regression analysis was used to determine the effect of body characteristics and fit satisfaction on fit preferences in four of the ready-to-wear garments. Findings: The body shapes of above half of the respondents were either bottom hourglass or spoon. The respondents were somewhat dissatisfied with the fit of the ready-to-wear garments, and above 70 per cent of them faced fit problems on average. BMI showed significant fit satisfaction differences in four of the garments, while garment sizes worn were significant only in skirts. However, no statistically significant difference was obtained with body shape. The effect of body characteristics and fit satisfaction on fit preferences was found significant in T-shirts and jeans trousers. The respondents preferred looser shirts and skirts irrespective of their body characteristics. Originality/value: The paper is unique in comprehensively examining the relationship between body characteristics and garment fit satisfaction and their effects on fit preferences in selected garments in the context of female consumers in a developing country. [ABSTRACT FROM AUTHOR]

Purpose: Based on resource-based theory and intellectual capital theory, this paper aims to investigate the impact of digital investment on enterprise value and the mediating role of intellectual capital. Additionally, it explores the heterogeneous impacts of digital investment on enterprise value and intellectual capital. Design/methodology/approach: The study utilizes a sample of listed companies in Chinese A-shares from 2013 to 2020. The entropy-weighted method is applied to measure digital investment from two dimensions: scale and increment. Finally, the research hypotheses are tested through multiple regression analysis. Findings: The empirical results demonstrate that digital investment significantly and positively impacts enterprise value. From the channel mechanism test, digital investment can enhance enterprise value by influencing intellectual capital through human, structural and relational capital. Of these, the mediating effect of human capital is the most significant. Moreover, the impacts of digital investment on enterprise value and intellectual capital are related to the industry sectors. In the agricultural sector, digital investment has adverse effects. In the industrial and service sectors, digital investment promotes intellectual capital and enterprise value. However, in the service sector, the impact on relational capital is not significant, and the mediating effect of relational capital does not hold. Research limitations/implications: This research has a limited potential for generalization due to the lack of standard measurement models for the exploration of digital investment. Practical implications: The research findings are valuable for assessing the economic effects of digital investment comprehensively and providing essential information for policy formulation and strategy implementation. Originality/value: This study represents the first attempt to evaluate the relationship between digital investment and enterprise value using the entropy-weighted method. In addition, this study investigates the mediating role of intellectual capital. [ABSTRACT FROM AUTHOR]

Purpose: This paper proposes a model for detecting unexpected examination scores based on past scores, current daily efforts and trend in the current score of individual students. The detection is performed soon after the current examination is completed, which helps take immediate action to improve the ability of students before the commencement of daily assessments during the next semester. Design/methodology/approach: The scores of past examinations and current daily assessments are analyzed using a combination of an ANOVA, a principal component analysis and a multiple regression analysis. A case study is conducted using the assessment scores of secondary-level students of an international school in Japan. Findings: The score for the current examination is predicted based on past scores, current daily efforts and trend in the current score. A lower control limit for detecting unexpected scores is derived based on the predicted score. The actual score, which is below the lower control limit, is recognized as an unexpected score. This case study verifies the effectiveness of the combinatorial usage of data in detecting unexpected scores. Originality/value: Unlike previous studies that utilize attribute and background data to predict student scores, this study utilizes a combination of past examination scores, current daily efforts for related subjects and trend in the current score. [ABSTRACT FROM AUTHOR]

Purpose: Masked stereolithography (MSLA) or resin three-dimensional (3D) printing is one of the most extensively used high-resolution additive manufacturing technologies. Even though, the quality of 3D printing is determined by several factors, including the equipment, materials and slicer. Besides, the layer height, print orientation and exposure time are important processing parameters in determining the quality of the 3D printed green state specimen. The purpose of the paper is to optimize the printing parameters of the Masked Stereolithography apparatus for its dimensional correctness of 3D printed parts using the Taguchi method. Design/methodology/approach: The acrylate-based photopolymer resin is used to produce the parts using liquid crystal display (LCD)-type resin 3D printer. This study is mainly focused on optimizing the processing parameters by using Taguchi analysis, L-9 orthogonal array in Minitab software. Analysis of variance (ANOVA) was performed to determine the most influencing factors, and a regression equation was built to predict the best potential outcomes for the given set of parameters and levels. The signal-to-noise ratios were calculated by using the smaller the better characteristic as the deviations from the nominal value should be minimum. The optimal levels for each factor were determined with the help of mean plots. Findings: Based on the findings of ANOVA, it was observed that exposure time plays an important role in most of the output measures. The model's goodness was tested using a confirmation test and the findings were found to be within the confidence limit. Also, a similar specimen was printed using the fused filament fabrication (FFF) technique; it was compared with the quality and features of MSLA 3D printing technology. Practical implications: The study presents the statistical analysis of experimental results of MSLA and made a comparison with FFF in terms of dimensional accuracy and print quality. Originality/value: Many previous studies reported the results based on earlier 3D printing technology such as stereolithography but LCD-based MSLA is not yet reported for its dimensional accuracy and part quality. The presented paper proposes the use of statistical models to optimize the printing parameters to get dimensional accuracy and the good quality of the 3D printed green part. [ABSTRACT FROM AUTHOR]

Purpose: Integrating supplier innovation is considered an effective strategy to reduce uncertainty at the fuzzy front end (FFE). However, the large number of supplier innovation resources and the task environment forces buying firms to precisely identify more valuable or interesting innovation resources for integration. The impact of the interaction between supplier innovation and task environment on FFE performance needs to be further explored. Therefore, this paper aims to propose a contingency framework to examine the relationship between supplier innovation (technology-push and market-pull) and buying firm's FFE performance in different task environments, with the aim of clarifying which supplier innovation resources should be integrated to create high FFE performance in the face of an uncertain task environment. Design/methodology/approach: Survey data from new product development team leaders in Chinese high-tech firms were collected and analyzed. Furthermore, using multiple regression analysis, the relationship among supplier innovation, task environment and FFE performance was examined. Findings: The results show that although both technology-push and market-pull supplier innovation can improve FFE performance, there are significant differences between the influences of these two types of supplier innovation in the face of different task environments. Practical implications: Practical guidelines are provided for buyer managers on how to effectively identify the "best" supplier innovation resources to improving the effectiveness and efficiency of supplier involvement in the FFE. Originality/value: This paper deepens the knowledge of identifying supplier innovation resources in the FFE and enriches the research on supplier-enable FFE innovation. [ABSTRACT FROM AUTHOR]

Purpose: Amid growing stakeholder needs, this study aims to assess the effect of boardroom characteristics on the disclosure of forward-looking information by listed firms on the Ghana stock exchange (GSE). Further, it investigates the mediating role of firm size in the relationship between boardroom characteristics and forward-looking information disclosure (FLID). Design/methodology/approach: Using data from the annual reports of a sample of firms on the GSE in 2019 and multiple regression analysis, the effect of boardroom characteristics on the disclosure of forward-looking information is ascertained. Findings: The results depict that board gender diversity, i.e. female representation on the board, is positive and significantly related to firms' disclosure levels on the GSE. Similarly, board independence and auditor type have a positive and significant relationship with FLID, whereas profitability and financial leverage do not affect disclosure levels. The further analysis depicts that the relationship between board size and FLID is mediated by firm size. Practical implications: This study's findings would aid management, market regulators and investors in Ghana and other developing contexts assess mechanisms that would increase FLID among firms to satisfy stakeholders. Originality/value: This paper focuses on the extent of FLID after the setbacks and subsequent rejuvenation of Ghana's financial and nonfinancial system. Specifically, this paper adds to the few studies on the African continent that examined the influence of boardroom characteristics on FLID. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is to identify correlates of tobacco smoking behaviour across various socio-demographic segments of the Australian population. Design/methodology/approach: Data from two nationally representative, probability samples of persons 18 and over, surveyed by the Australian Bureau of Statistics in 2001 and 2017–2018 were analysed using multinomial logistic regression. Findings: Overall, the prevalence of current smokers declined from 24.3 to 15%. More than half of the population had never smoked. The prevalence of ex-smokers increased slightly to 30%. Prevalence of current smoking was higher among older age groups and among those with lower educational achievement, lower income, living in a disadvantaged area and experiencing increasing stress. Females were more likely than males to be never-smokers. Males were more likely than females to be current smokers. Research limitations/implications: The findings are based on two cross-sectional surveys conducted 17 years apart. It is not possible to draw any conclusions about the actual trajectories of the changes in the values reported or any correlations between those trajectories. Nor is it possible to make any meaningful forecasts about likely future trends in smoking status in these various segments based on these data sets. The classifications used in the surveys generate some heterogeneous groups, which can obscure important differences among respondents within groups. Data are all self-reported, and there is no validation of the self-reported smoking status. This might lead to under-reporting, especially in a community where tobacco smoking is no longer a majority or even a popular habit. Because the surveys are so large, virtually, all the findings are statistically significant. However, the increasing preponderance of never-smokers in many categories might mean that never-smokers could come to dominate the data. Practical implications: The findings from this paper will help tobacco-control policy-makers to augment whole-of-community initiatives with individual campaigns designed to be more effective with particular socio-demographic segments. They will also assist in ensuring better alignment between initiatives addressing mental health and tobacco smoking problems facing the community. Originality/value: The examination of smoking behaviour among individual population sub-groups, chosen by the authors, is commonplace in the literature. This paper uses data from two large surveys to model the whole, heterogeneous population, measured at two different points in time. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to examine the impact of COVID-19 related employment disruption on individuals' retirement planning and whether these experiences differ by occupational social class. Design/methodology/approach: To explore these issues, this study linked data from those who were employed in wave 9 of the English Longitudinal Study of Ageing (ELSA) main study with wave 1 of the ELSA COVID-19 study (N = 1,797). Multinominal regression analyses were conducted to explore whether the interaction between employment disruption and occupational social class was associated with planning to retire earlier or later than previously planned. Findings: The results show that stopping work because of COVID-19 is associated with planning to retire earlier. However, there were no statistically significant interactions between occupational social class and employment disruptions on whether respondents planned to retire earlier or later. Originality/value: This paper's original contribution is in showing that the pandemic has had an impact on retirement decisions. Given the known negative effects of both involuntary early labour market exit, the findings suggest that the COVID-19 related employment disruptions are likely to exacerbate social inequalities in health, well-being in later life and, consequently, can help anticipate where there will be need for additional support in later life. [ABSTRACT FROM AUTHOR]

Purpose: The need to reduce health expenditures raises the discussion on rationing possibilities and there is a growing interest in considering society's perspectives. The aim of this paper was to evaluate Portuguese citizens' opinion regarding the imposition of limits on National Health Service (NHS) spending. We also asked who decides how NHS money is spent, in order to obtain the respondents' views on public involvement. Design/methodology/approach: An online questionnaire was used to collect data. Descriptive and inferential statistics, factorial analysis and a logit model were applied. Findings: Our results showed that most of the respondents believe citizens have low participation on NHS' financial decisions, confirming the lack of public involvement. Health professionals are more likely to agree with limits on NHS spending, which could indicate potential inefficiencies. Practical implications: From a health policy perspective, we have concluded that different stakeholders should be involved before deciding how public spending limits should be implemented. Health professionals' perspectives should be considered, taking advantage of their experience. Originality/value: The main novelty of this paper is the evaluation of whether there should be limits on NHS spending, comparing health professionals and non-health professionals. [ABSTRACT FROM AUTHOR]

Purpose: The objective of the study is to determine the factors influencing the behavior of investor in Saudi Stock Market. Design/methodology/approach: The paper uses correlation analysis, factor analysis, reliability and multiple regression analysis on the primary data collected from 125 investors in Saudi Stock Market through a questionnaire distributed randomly. Findings: The results indicate that the factors like past performance of the stocks, financial statements, firm status in industry, the reputation of the firm, and expected corporate earnings have significant influence on the behavior of investors. The factor of the image that a certain company has built for itself over the years on the basis of its financial practices is a large influencer of investor decisions as compared to advocate recommendation factors. The investment behavior is not significantly influenced by gender or age; however, it is significantly influenced by educational qualification, professional experience and investment volume. Research limitations/implications: This paper limits itself to study the factors that influence the behavior of investors. However, it does not address the issue of investor overconfidence and its implications for Saudi Stock Market. Practical implications: This research provides a road map for the investors interested in making their investment decisions by understanding the most influencing factors. Social implications: This research has social implications for government agencies to delineate the required legislation to regulate the investors and also to increase market efficiency. The results show that investors are strongly affected by signals from the government. Originality/value: This research is an original contribution toward the behavioral finance field in Saudi Arabia and can be used as a reference material for investors, companies and government policymakers in Saudi Arabia. This study incorporates investors' individual characteristics and explores factors that influence investor behavior unlike some previous studies using Saudi data. [ABSTRACT FROM AUTHOR]

Purpose: Building on contingency theory, this paper aims to investigate the extent to which the "4Ps international adaptation strategy" and internationalization intensity shape the servitization–profitability relationship. Design/methodology/approach: The authors use primary (survey) and secondary (archival) data to perform multiple regression analysis. Findings: The results indicate a positive relationship between servitization and profitability, and international intensity strengthens this association. The effects, however, are not consistent across the 4Ps – the price international adaptation strategy strengthens the positive relationship between servitization and profitability, while product and place international adaptation strategies weaken that relationship. Practical implications: The findings have implications for the role of international intensity and the 4Ps in the marketing servitization context. Originality/value: The study provides guidance for small firms in realizing higher performance by leveraging the 4Ps in the servitization context. Counter to expectations, placement and product lead to lower performance with increasing servitization, whereas price strengthens this relationship. The study adds to the international industrial management and marketing literature, providing evidence that contingency factors such as international marketing mix adaptation/standardization strategies moderate the servitization–profitability relationship. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to investigate the relationship between total productive maintenance (TPM) practices and operational performance (OP) in soft drinks manufacturing industry, Ethiopia. Design/methodology/approach: In this study acceptability and implementation of five TPM practices (i.e., dependent factors: autonomous maintenance (AUT); safety, health and environment (SHE); education and training (EDT); focused improvement; and planned maintenance (PLM)) in soft drinks manufacturing industry have been elaborated to ascertain the benefits accrued as a result of successful TPM practices (i.e., independent variables) on OP (i.e., dependent variables). A self-administered survey seven-point Likert scale questionnaire was used for primary data collection. By using simple random sampling technique a total of 100 useable responses resulted in a 66.66 per cent response rate. Descriptive (mean, standard deviation) and inferential statistics (factor analysis, correlation, simple and multiple regression analysis) analysis were performed using Statistical Package for Social Sciences (SPSS) software (version-28) to identify the relationship and effect of TPM practices on OP. Five hypotheses were developed and tested. Findings: Results show that four of the TPM practices were positively and significantly correlated with OP. Aggregate TPM shows positive and significant correlation with OP. Four hypotheses results revealed that the AUT; SHE; EDT and PLM practices have positive and significant relationship with OP and significantly improve OP. The results also show that the TPM practices have positive and significant relationship with OP and significantly improve cost effectiveness, product quality, on-time delivery and volume flexibility. Practical implications: The benefits gained by TPM practices in selected soft drinks manufacturing industry have been highlighted, that could be genuine source of motivation to other companies to go in for TPM program. This research contributes to the literature by examining the contingency of various TPM enabling factors in the context of the Ethiopian soft drinks manufacturing sector, and it, therefore, provides direction to increase the success rate of TPM implementation. Study offers academics and practitioners a better understanding of the relationship and effect of the TPM practices on the OPs. Thus, practitioners will be able to make better and more effective decisions about the implementation of TPM practices for better OP results. Originality/value: The relationship between the five factors TPM practices and OP has not yet been studied or reported in the case of soft drink manufacturing industry. The questionnaire manner and items developed, factor considered in this study, sampling method, deeply statistical data analysis techniques used, soft drink manufacturing industry, developing country like Ethiopia make this study unique and revealed the gap identification in this area. The study has contributed to the TPM literature with a better understanding of the five TPM practices and their association with a soft drink manufacturing industry OP that will provide valuable knowledge to top-management of manufacturing companies, to refine their current TPM practices and subsequently improve OP. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to analyze the factors that influence the quality of internal audits in Brazilian federal educational institutions. Design/methodology/approach: The study consisted of a survey whose target participants were members of the internal audits and members of the senior management of Brazilian Federal Educational Institutions. The analyses included descriptive statistics of the sample, exploratory factor analysis and multiple regression analysis. Findings: The results showed that the internal audit functions, continuous improvement practices and relationship between internal and external auditors as factors had a positive impact on the internal audit quality dependent variable. The internal audit functions and continuous improvement practices as factors influenced both models that were created (audit members and senior management), whereas the relationship between internal and external auditors was only relevant to senior management. Organizational support and internal audit autonomy, on the other hand, were not statistically significant. Originality/value: Considering the recent Brazilian research on internal auditing in Educational Institutions, this study differs from others in that it covered all the Universities (63), Federal Institutes (38), Federal Centers of Technological Education (2) and Colégio Pedro II. Another relevant issue refers to the target audience, addressing both the members of the internal audits (supply side) and the Senior Management (one of the main parties impacted by the work of the internal audits). [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to investigate the attraction of cannabis-infused soft drinks beverages among young Canadian consumers in the wake of a rise in multimodal cannabis consumption. It is an area of accelerated growth potential, with little research data currently available, and findings would inform stakeholders in the soft drinks market. The research participants were all university students in Ontario province, Canada. Design/methodology/approach: Random convenience sampling data collection techniques were used to gather data from the Ontario-based participants. Reliability, factors loading and multiple regression analysis were administered to understand the impact of factors towards positive attitude. Findings: The results reveal that price, impulsive personality, social insecurity and social norms all have a positive influence towards positive attitude. However, energy, taste and past experience failed to show any relationship with positive attitude. The results suggest that the individual consumer's personality and social context have greater influence than price, a useful insight into the market trends for stakeholders within the industry. Research limitations/implications: The use of convenience sampling, due to the potentially sensitivity nature of the area of study, hinders the use of a sampling frame. Originality/value: To the best of the authors' knowledge, this study is the first of its kind to examine positive attitude with respect to cannabis-infused soft drinks among young consumers in Canada. It is of particular interest to stakeholders in the production and marketing sectors of the global beverage industry, and its findings will help inform this fledgling wing of that industry on how to move forward through the unknown territory with regard to consumer motivations. [ABSTRACT FROM AUTHOR]