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The purpose of this study is to (1) improve the spectral features of the second-order uniformly non-oscillatory (UNO) slope limiters, and (2) numerical simulation of the unified-form of generalized fully-coupled saturated thermo-poro-elastic systems in the axisymmetric cylindrical coordinate via cell-adaptive Kurganov-Tadmor (KT) central high-resolution scheme using the UNO limiters.

(1) The spectral features of the UNO limiter are improved by compression-adaptive MINMOD (MM) limiters, achieved by blending different types of MM limiters to achieve less numerical dissipation and dispersion. These blended MM limiters preserve the total variation diminishing (TVD) feature over non-uniform non-centered cells. Also, the spectral features of the central schemes using the UNO limiters are investigated. (2) For the thermo-poro-elastic problem, corresponding first-order hyperbolic system is provided, including flux, source, diffusion and nonlinear terms. Where, there are different interacting components in the source and flux terms. The nonlinear terms are also considered by the Picard-like linearization concept.

Compression-adaptive UNO limiters would be stable over adapted cells with centered and non-centered cells. The benchmarks confirm that both spectral features and numerical accuracy are improved. For the generalized thermo-poro-elastic problem, corresponding responses including the shock waves can properly be captured.

Studying heat effects (e.g. hot fluid or freezing) and explosions on tunnels. Also, the UNO limiters could be used for simulations of various systems of conservation laws.

This study aims to determine the impact of forensic accounting, probability of detections, tax penalties, government spending, tax justice and tax ethics on value-added tax (VAT) evasion.

The study uses partial least squares-structural equation modeling to examine the connection between tax sanction, probability of detection, tax ethics, tax justice, forensic accounting and government spending on VAT evasion based on 248 responses collected from the retail industry in Jordan.

The findings also demonstrate that there is a negative correlation between tax sanctions, probability of detection, tax ethics, tax justice, forensic accounting, government spending and VAT evasion efficiency.

The results, considering forensic accounting and government expenditure considerations, may emphasize the importance of the tax sanction, probability of detection, tax ethics, adoption of tax justice in the public sector and tax authority. Additionally, the findings are important for regulators and decision-makers in announcing new laws and strategies for VAT evasion.

It turns out that the tax authority and public sector can definitely improve their capacity to protect public funds and limit VAT evasion practices within SMEs by adopting increased tax sanctions, probability of detection, tax ethics, tax justice, forensic accounting and government spending.

Numerous studies have been conducted at the individual level in the context of income tax on the link between tax punishment, probability of detection, tax ethics, tax justice, forensic accounting and tax evasion. This study expands on the scant evidence of this connection to the retail business in the context of VAT avoidance. Additionally, it advances prior studies by integrating fresh elements, such as forensic accounting and government expenditure, that have never been considered in connection to VAT evasion in the retail sector.

Contrasting the Madisonian model of democracy with Westminster style arrangements, this chapter examines how American political scientists and policymakers expressed second thoughts about the constitutional settlement of 1787 and looked towards the British political system for possible reforms to their own. In particular, it details the arguments offered by Thomas Finletter, James MacGregor Burns, and others, from the 1940s through to the early 1960s that the United States might adopt certain features of the Westminster model. The chapter analyzes their proposals and the – essentially negative – reception that they received. It concludes by addressing the failure of these proposals and the endurance of fragmented government within the United States.

The purpose of this study is to examine the effect of contingency factors, namely, strategy and the technological environment, on the degree of digitalization and on operational performance in accounting firms.

The methodology used in this research relies on the utilization of a structural equation model. Data was collected from the perspectives of 128 directors and managers from various accounting firms. We try to test the moderator effect of strategy and technological environment affecting the digitalization level and the operational performance in accounting firms.

The study confirmed the contingency theory in the digital transformation process, impacting operational performance. Accounting firms have demonstrated that the adoption of digital strategies contributes to enhancing the relationship between digitalization levels and operational performance. However, the risky technological environment poses a challenge, as it has a negative moderating influence on the degree of digitization and the performance of accounting firms.

The study adds a valuable nuance to the understanding of digitalization and technological transitions in accounting firms. The research enriches the existing literature by highlighting the consistency of contingency theory explaining the success or failure of the digital transformation of accounting firms.

This research encourages managers to proactively adopt technological advances and provides recommendations on aligning strategies with technology, considering the technological environment. Managers must be aware that the success of the digital transformation process in accounting firms depends on two important factors: actively engaging in the development of clear digital strategies and encouraging technology adoption within their teams. By equipping themselves with an environment that accounts for financial, resistance, regulatory, dependency and security risks, managers can better manage the risks associated with digitization to optimize operational performance.

The added value of this research lies in its significant contribution to the understanding of digital transformation within accounting firms, particularly by highlighting the relevance of contingency theory in this specific context. It confirms how accounting firms can optimize their performance by crucially aligning their contingency variables: strategy and environment.

Inspired by the groundbreaking novel European regulations on financial investors’ profiling (MiFID II regulation and the ESMA 2022 Guidelines), this paper aims to establish which distinctive socio-demographic traits distinguish investors who declare a generalized interest in all three environmental (E), social (S), and governance (G) pillars and investors who express interest in just one individual pillar or a combination of two pillars.

Based on a unique dataset of 190 real-world retail investors, this paper aims to create a profile of three types of investor: those whose interest lies in just the environmental pillar, those interested in a combination of the environmental and social pillars, and those interested in all three E, S, and G pillars jointly. Moreover, we try to ascertain whether it is possible to observe statistically significant differences between the different types of investors.

The results obtained indicate that it is possible to profile investors who are environmentally-oriented and investors who are ESG-oriented. Notably, levels of financial literacy do not influence investor ESG attitudes.

The results obtained may have multifaceted implications for financial advisors, the banking and financial institution industry, and marketing strategists, as well as for further research.

The originality of this paper derives from the responses used in the analysis, which were collected from a sample of real-world retail investors who completed a mandatory MiFID-questionnaire, validated by the Italian Securities and Markets Supervisory Authority. Our paper thus represents a bridge between a theoretical approach and real-world practice.

Living in the community as a person with child sex offences can be difficult. The stigma of such offences can impact upon a person’s ability to gain employment or housing, maintain or establish relationships and live an “ordinary” life. The fear of being “outed” as a “child sex offender” can cause anxiety, isolation and increase the potential to withhold truth. The purpose of this paper is therefore to highlight what the impact of stigma can be on a small cohort of men living in the community, post-sexual conviction.

Ten men living in the community with child sex offences were interviewed on a semi-structured basis as part of a wider project exploring their community experiences. Thematic data analysis was used.

It was established that the label of “child sex offender” limited the participants life in the community. They often tried to live a “normal” life by managing the stigma in specific ways: calling themselves “ex-sex offenders”; accepting the label; isolating themselves; and passing off their identity. It was found that time was a significant healer when it came to the “potency” of the label.

To the best of the author’s knowledge, this project is one of only a few similar studies that have drawn qualitative data from an English cohort of people with child sex offences. It adds new information to the literature surrounding the impact of stigma.

The prolonged civil war in Syria and the full-scale war in Ukraine have significantly impacted the nations’ children, yet Ukrainian and Syrian children found ways to express their agency. This comparative study centers on children’s first-hand accounts of conflict through a feminist geopolitical approach and interpretive textual analysis methods to explore common themes children express in diaries, how resistance is articulated, and how other actors mediate these narratives. Informed by feminist geopolitics, the authors investigate how the everyday practice of narrating their experiences provides children with a space to articulate their perspectives on war-related experiences. This research employs thematic analysis to explore four Ukrainian and four Syrian children’s diaries. In this chapter, the authors discuss three salient themes from the diaries: (1) trauma and fear; (2) loss of normalcy; and (3) coping, hope, and resilience. The authors argue that these themes demonstrate children’s agency and that diaries can be read as a medium of resistance. This chapter also pays attention to how such narratives are mediated, commodified, and even controlled by adults for political objectives. This chapter, thus, contributes to the discussion of the nature of children’s experiences in armed conflict. Furthermore, it explores how children’s agency is potentially articulated, manipulated, and restricted in everyday sites.