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The effects of dust exposure in buildings and its health and comfort consequences continue to concern occupants, particularly those who spend most of their time indoors. This study examines the influence of building opening characteristics on surface dust loading in indoor environments to determine the dust particles' impact on different opening configurations.

Indoor Harmattan dust surface loading data were collected from Maiduguri, Northeastern Nigeria, using model rooms with six different window configurations. A simple mathematical relationship was employed to assess surface dust loading characteristics in the model rooms. The study measured dust thrice between December and February for three days (72 h). The results were analyzed using descriptive statistics.

The results determined the highest average surface dust loading of 12.03 g/m2 in the room with awning windows at an indoor-to-outdoor (I/O) ratio of 0.7. In contrast, the experiment in the room with a closed window recorded the lowest average surface dust loading of 5.24 g/m2 at an I/O ratio of 0.30, which is infiltration. The outcomes further indicate that the average surface dust loading varies with the building opening type and position, as higher surface dust loadings were recorded in locations closer to the openings (doors and windows), reaffirming that the dominant source of the dust particles is outdoors. According to the study, dust incursion due to infiltration accounts for 30% of the outdoor surface loading.

Thus, Harmattan dust is a serious challenge to the health, productivity and hygiene of building occupants in the study area. The built-environment professionals must use the study's outcome to optimize building openings' designs (shape, size and form) for effective indoor dust control.

Following the COVID-19 pandemic, most higher education institutes shifted to online learning as the sole alternative to continuing education while mitigating the risks imposed by the pandemic. This has raised several concerns regarding students’ learning experience, satisfaction and academic achievement, particularly in countries where students have restrained technological resources (i.e. developing nations). The current research aims to investigate the key factors influencing students’ attitudes, satisfaction and academic achievement among university students in an emerging market context (i.e. Morocco). The moderating effect of students’ motivation to study online was also scrutinized.

The authors propose an integrated conceptual framework that combines the technology acceptance model (TAM) with the outcomes of prior literature related to online learning. Based on data collected from 850 Moroccan university students, the authors empirically tested the conceptual model using a partial least squares (PLS) estimation.

First, attitude toward online learning and satisfaction positively impact university students’ academic achievement; at the same time, attitude positively impacts students’ satisfaction with online learning. Second, students’ satisfaction and attitude toward online learning were found to be mainly influenced by instructor performance, ease of use of the online learning platform, information quality, interactivity and perceived usefulness (PU). Finally, student motivation acts as a moderator, e.g. students with higher motivation to learn online are more likely to develop a favorable attitude toward online learning and can, therefore, accomplish better academic performance.

The current study makes a considerable contribution to the literature by contributing to the on-going debate about the potentials and challenges of online learning, particularly in an emerging country where education remains a considerable challenge. The study findings can help higher education institutes gauge the quality of online education programs and design efficient strategies to develop high-quality online learning for students. Our findings have implications not only for educational institutions and instructors in developing markets but also for the vendors of online course delivery software.

The purpose of this study is to examine accountants’ application of principles-based accounting standards to a lawsuit contingency recognition scenario and the potential role that accounting work experience plays in mitigating accountants’ aggressive financial reporting.

This study presents a 2 × 2 between-subjects experiment with accounting experience (measured as high vs low) and contingency type (asset vs liability) as independent variables and accountants’ lawsuit contingency conservatism likelihood judgments and US$ recognition recommendations as the dependent variables.

Consistent with expectations, findings indicate that more experienced accountants are more likely to recognize liabilities and items that decrease income and less likely to recognize assets and items that increase income than their less experienced counterparts. Accountants also recommended recognizing lower (higher) mean US$ amounts for assets (liabilities), as expected. Supplemental analyses show a significant moderated-mediated effect whereby the interactive effect of contingency type and accounting experience on individuals’ US$ recognition recommendations is partially mediated through the nature of the conservatism judgment.

The finding that less experienced accountants report more aggressively than more experienced accountants when applying a principles-based standard supports the call for using judgment frameworks in imprecise standard settings and suggests that firms may want to ensure that accountants with adequate work experience are on hand as U.S. generally accepted accounting principles become more principles-based over time.

To the best of the authors’ knowledge, this study is the first to examine the impact of accounting work experience on the application of principles-based accounting standards and the mitigation of aggressive financial reporting. Our supplemental analyses also identify the nature of the conservatism judgment as a mediating mechanism which partially explains more experienced accountants’ US$ asset and liability recognition recommendations.

This study was conducted with the main purpose of recording primary data related to environmental factors, which has become the main criteria in the selection of the Sungai Batu Archaeological Complex (SBAC) as the center of the iron smelting industry and trade in ancient Kedah.

To fulfill this purpose, field studies involving drone photogrammetry mapping, augering, core drilling and geophysical mapping methods were carried out.

The results obtained through the application of the method have shown that SBAC has a good environment, which has a wide and deep river flow, the existence of Mount Jerai and the abundance of iron ores, mangrove Merbok and clay.

Resources did not allow for environment studies of the by-products tourism sites as part of the current study.

The study also included a survey and mapping to obtain potential primary data around SBAC in the process of developing it as the center of the world iron industry.

One finding is that attention to heritage policy and protection must be ongoing at all levels of government and the local community to ensure that the survey and mapping data carried out can be developed as a sustainable heritage tourism product.

This study reveals primary data related to the suitability of paleoenvironment in the SBAC development process as a world iron smelting industry area.

The purpose of this study is to provide a review of the existing research landscape on work-life balance and women’s career motivation. It examines the relationship between work-life balance and career motivation in the context of Indian women. Specifically, it explores how the work-life balance of women influences the motivational aspects of their careers.

The research uses a systematic literature review to identify and analyze relevant literature on work-life balance and women’s career motivation among Indian women from the Scopus database.

The study uncovers critical insights into the connection between work-life balance and women’s career decisions. It gives insight on how work-life balance significantly impacts women’s career choices. The SLR reveals a notable and consistent upward trend in the domains of work-life balance and career motivation among women.

The findings of this study can inform organizations in tailoring policies that foster women’s career growth while simultaneously supporting a healthy work-life balance. In addition, the research can empower women to make informed decisions about their careers and personal lives. Ultimately, it contributes to creating a more inclusive and gender-equitable work environment, promoting both women’s career aspirations and their overall well-being.

This research stands out in its examination of the relationship between work-life balance and women’s career motivation, particularly in the unique context of Indian women. While previous studies have explored these topics individually, this research bridges the gap by investigating their interplay. Moreover, the application of a systematic literature review approach to these variables in the context of Indian women represents a novel contribution.

Cyberbullying has become one of the reasons behind the increase in psychological and medical problems. A need to prevent recurrences of cyberbullying incidents and discourage bullies from further bullying the victims has risen. This problem has attracted the attention of all stakeholders across the globe. Various researchers have developed theories and interventions to detect and stop bullying behavior. Previously, researchers focused on helping victims, but as the times have changed, so has the focus of researchers. This study aims to analyze scientific research articles and review papers to understand the development of the knowledge base on the topic.

This study analyzes the performance of literature on cyberbullying perpetration (CBP) using the widely accepted bibliometric analysis techniques: performance analysis and science mapping. The study is based on a dataset extracted from the Web of Science database. Initially, 2,792 articles between 2007 and 2022 were retrieved, which were filtered down to 441. The filter was based on various criteria, but primarily on CBP. VOSViewer and MS Excel were used to analyze the data. In addition, VOSViewer was used to create “bibliometric citations, co-citations, and co-word maps.”

The findings include publication and citation quantum and trends, the top 20 active countries, the most significant research articles and leading journals in this domain. Major themes or clusters identified were “Cyberbullying and victim behavior,” bullying behavior, adolescents and intervention, “cyberbullying associations,” and “cyberbullying personality associations.”

The study is unique because it analyses research articles based on cyberbullies, whereas past studies explored only the victims' side. Further, the present study used the Web of Science database, whereas most studies use the Scopus database.

While the application of blockchain technology in the organic food supply chain has been increasingly recognized, the extant knowledge of how blockchain-driven traceability influences consumer perceptions and purchase intentions remains underexplored. Grounded in the stimulus-organism-response theory, this study aims to construct a moderated mediation model to examine blockchain-enabled traceability’s direct and indirect impacts on organic food purchase intention through perceived blockchain-related information transparency, considering the moderating role of blockchain-based trust.

A purposive sample of 5,326 Vietnamese consumers was surveyed using the PROCESS macro to test the proposed hypotheses.

The findings indicate that blockchain-enabled traceability significantly enhances perceived blockchain-related information transparency, which positively influences organic food purchase intention. Furthermore, blockchain-based trust was found to positively moderate both the direct effect of transparency on purchase intention and the indirect impact of traceability on purchase intention through transparency.

Practical and managerial insights for stakeholders in the organic food sector are also discussed.

These results contribute to the literature by extending the stimulus-organism-response model to the context of blockchain technology in supply chains and highlighting the critical role of trust in moderating the effectiveness of technological innovations.

This study aims to analyze the complex dynamics of money laundering (ML) in the export sector of developing countries, with a special focus on Bangladesh. It aims to uncover the strategies and tactics money launderers use to exploit export transactions and understand the vulnerabilities that exist in economies where enforcement agencies neglect the export industry.

This study examines Bangladesh’s export sector ML using qualitative methods. Customs officers, central bank officers, port authorities and selected exporters were interviewed semi-structured. Document analysis of Bangladesh Bank orders, media and Customs Intelligence and Investigation Directorate reports was also done. Qualitative data patterns were identified using theme analysis.

The study identifies the most vulnerable export commodities – readymade garments, agricultural items and processed foods – as prime targets for ML. Key methods of laundering include under-invoicing, over-invoicing, misdeclaration and fake documentation. The research highlights the significant risk posed by the improper use of government financial incentives and introduces the “sample shipment” method as a novel laundering tactic. The findings underscore the need for stronger oversight and controls to mitigate these risks.

This research is limited by single-point data because ML is a continual activity. The reliance on case studies from newspaper reports and online platforms introduces a degree of selection bias and the chosen instances may not comprehensively represent the broader landscape of trade-based ML.

The study provides several practical recommendations for policymakers and law enforcement agencies to fortify the export sector against exploitation by money launderers, ensuring greater transparency and accountability in international trade operations.

By closing loopholes in the export sector, the research supports the Sustainable Development Goals, particularly Goal 16.4, which aims to reduce illicit financial flows, thereby contributing to poverty eradication and economic stability in developing countries.

Original research results supported by technical analysis are presented in this work. It contributes to the body of knowledge by detailing the adaptive strategies of money launderers and proposing targeted recommendations for enhancing the integrity of the export sector.

This study aims to examine the relationship between climate change disclosure performance (CCDP) and audit pricing. The moderating effect of corporate governance characteristics on that relationship is also investigated.

Using a sample of top 300 Australian Securities Exchange listed non-financial firms over the period 2008–2019, this study investigates the association between CCDP and audit fees. The findings are robust to a difference-in-difference test thereby alleviating potential endogeneity concerns.

CCDP is found to be significantly positively related to external auditor fees.

The findings show some important implications for firm management, regulators, investors and auditors. This study presents empirical evidence that climate change, as a factor of external risk, influences audit fees.

Firms with governance structures characterized by larger more independent boards, larger audit committees and audit committees with a higher level of independence significantly moderate the relationship between CCDP and audit fees.

Investors’ demand for firm transparency and disclosure of information regarding the risks of climate change, effects and opportunities has increased significantly over the past decade, as these factors could have a significant effect on valuation and investment decisions.

Importantly, stakeholders need to be aware of the costs of climate change, the quantification of climate change impacts and how firms address climate change in their business risk management processes. This study quantifies the impact of CCDP on auditor risk assessments via audit fees.

This study investigates the implementation challenges and economic consequences of the International Financial Reporting Standards 9 (IFRS 9) Financial Instruments.

Descriptive evidence on equity asset reclassifications and estimated impairment using the new expected credit loss (ECL) model are presented. Multivariate analyses on the disposal of available-for-sale (AFS) and fund investment post-announcement and the value relevance of impairments to financial assets post-implementation are performed.

Over 60% of sample firms report inconsistent equity asset reclassifications and do not change estimated impairment using the new expected credit loss model. Firms also switch from AFS to equity fund investments post-announcement. Lastly, impairments to financial assets increase in value relevance to investors’ post-implementation, but only in financial institutions and firms with Big 4 auditors.

This study's findings suggest that IFRS 9 presents implementation challenges and changes equity investment strategies. They also indicate cross-sectional differences in firms' ability to effectively apply the new standards. This study is valuable for policymakers, business leaders, investors and academics.