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

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

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

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

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

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

Nanotechnology (NT) advancements in personal protective textiles (PPT) or personal protective equipment (PPE) have alleviated spread and transmission of this highly contagious viral disease, and enabled enhancement of PPE, thereby fortifying antiviral behavior.

Review of a series of state of the art research papers on the subject matter.

This paper expounds on novel nanotechnological advancements in polymeric textile composites, emerging applications and fight against COVID-19 pandemic.

As a panacea to “public droplet prevention,” textiles have proven to be potentially effective as environmental droplet barriers (EDBs).

PPT in form of healthcare materials including surgical face masks (SFMs), gloves, goggles, respirators, gowns, uniforms, scrub-suits and other apparels play critical role in hindering the spreading of COVID-19 and other “oral-respiratory droplet contamination” both within and outside hospitals.

When used as double-layers, textiles display effectiveness as SFMs or surgical-fabrics, which reduces droplet transmission to <10 cm, within circumference of ∼0.3%.

NT advancements in textiles through nanoparticles, and sensor integration within textile materials have enhanced versatile sensory capabilities, robotics, flame retardancy, self-cleaning, electrical conductivity, flexibility and comfort, thereby availing it for health, medical, sporting, advanced engineering, pharmaceuticals, aerospace, military, automobile, food and agricultural applications, and more. Therefore, this paper expounds on recently emerging trends in nanotechnological influence in textiles for engineering and fight against COVID-19 pandemic.

Organizations are considering the influence of workplace attention breadth (mindfulness and absorption) on professional development. Although corporate accountants typically focus on technical skills, soft skills such as mindfulness may also improve performance. In this study, we examine the influence of attention breadth on task performance by demonstrating how mindfulness and absorption vary with respect to improvement to entry, mid, and upper-level accounting tasks. We survey over 700 corporate accounting professionals and find that upper-level manager task performance is related to mindfulness, and mid-level manager task performance is associated with mindfulness and absorption. We also find that mid-level professionals who are unable to transition between mindfulness and absorption states serve a relatively longer tenure before advancing to an upper-level position. This study has important implications for management to assist in improving office productivity and morale.

This study aims to examine the Securities and Exchange Commission’s final rule in Modernization of Beneficial Ownership Reporting, which reduced the time for significant public company shareholders to file Schedule 13D (effective February 5, 2024). The authors corroborate prior results under the historic 10-day maximum reporting regime and provide updated academic analysis regarding how the five-day deadline between the “triggering” event, accumulating 5% of the outstanding shares and public disclosure of that event will affect abnormal returns.

This empirical archival study uses publicly available data.

The analyses show that changing from a 10-day to a 5-day Schedule 13 disclosure window will reduce activist investors’ opportunity to profit by legally delaying the filing of Schedule 13D. These excess returns for delay exist regardless of the profitability or size of the target firm or the shareholder’s disclosed reason for filing. The authors conclude that accelerating the timing of the disclosure window is an improvement that is in the best interest of the general investing public.

To the authors’ knowledge, this is the only academic study of Schedule 13D filings to include the postpandemic period. As such, the authors establish an updated “baseline projection” for expectations regarding how the Modernization final rule will impact activist investors and stock returns under a five-day reporting regime. In addition, the authors measure and test abnormal returns after considering differences between “triggering” events and filing dates of Schedule 13Ds in the sample rather than grouping all filings. This approach allows the authors to account for the time difference between the triggering event and the filing date.

This research examines the extent overall supervisor injustice reduces self-control resources while simultaneously enhancing anticipatory injustice beliefs. Minimized self-control resources, in turn, are expected to alter the anticipatory supervisor injustice beliefs’ impact on subsequent unjust encounters. Self-control resources therefore act as boundary conditions in the continued receipt of unjust treatment, potentially highlighting Pygmalion effects (self-fulfilling prophecies) connected with subordinates’ overall injustice judgments.

Using a two-survey, time-separated design, we test our hypothesized model in structural equation modeling (SEM) in MPlus with a sample of 163 US-employed adults recruited through online panel services. Main, interactive, and conditional indirect effects were used to examine our proposed relationships.

Empirical results showed that lower self-control resources and higher ASI beliefs resulted from subordinates holding high overall supervisor injustice judgments. Further, ASI beliefs were found to only explain the relationships of overall supervisor injustice with interpersonal injustice encounters, not informational justice encounters. This effect emerged when the subordinate’s self-control resources were low, not high.

This paper integrates fairness heuristics and ego depletion theories to highlight a previously understudied phenomenon–Pygmalion effects (e.g. expectations or anticipations becoming reality) pertaining to subordinates who hold high overall supervisor injustice judgments. The theoretical contribution and results offer a tantalizing lens regarding how anticipation may adversely affect future supervisor-subordinate interactions.

The study investigates the serial mediation of psychological ownership and workplace innovation in the nexus between organizational leadership and employee performance among healthcare workers in Ghana.

Six hundred and thirty-seven samples were selected using convenience sampling technique. The data gathered using self-reported questionnaire were analyzed using SEM-PLS.

The findings reveal that organizational leadership directly improves healthcare employee’s psychological ownership, workplace innovation and employee performance. Psychological ownership and workplace innovation separately and serially mediate the relationship between organizational leadership and healthcare employees’ performance.

The study highlights the significant influence of organizational leadership, psychological ownership and workplace innovation on the performance of healthcare employees. Healthcare organizations ought to allocate resources toward leadership development strategies to foster a favorable work atmosphere that promotes innovation and enables employees to assume ownership of their tasks and contribute to continuing enhancement, ultimately leading to enhanced performance.

This research is a pioneering study on serial mediation of psychological ownership and workplace behavior in the association between organizational leadership and performance in healthcare settings in Ghana.

The paper studies how the International Federation of Accountants (IFAC) positioned itself in the process through which capacity building in developing countries was interpreted and enacted within the global development aid agenda from 1999 to 2016.

The paper is an in-depth case study drawing on a comprehensive analysis of publications, reports and archival materials.

The paper unveils how IFAC shaped the interpretation of capacity building and its associated practices in a manner aligned with its expansionary aims thereby transforming itself into a prominent actor within, what we term, the capacity building issue-based field. It unpacks the strategies pursued by IFAC as it mobilised economic, social and cultural resources in support of its global capacity building ambitions for the accountancy profession. It reveals how key interactions between actors in the international development exchange field and the professional exchange field of accounting underpinned IFAC’s infiltration of, and impact on the evolution of, the capacity building issue-based field. We show how IFAC increased its influence in this field despite initially operating on the periphery of the global development aid agenda.

The paper reveals how the global accountancy profession’s engagement with the capacity building activities of international development agencies became central to its commitment to serving the public interest. Our analysis suggests that deeper explorations of capacity building by the global accountancy profession in specific developing countries are required in order to determine whether these efforts have effectively catered to the needs of the citizens of those countries.

The work of professional accountancy organizations (PAOs) operating at the global level in the area of capacity building has been addressed in a fragmented fashion in prior research. This paper presents a unique analysis of developing alliances between the global accountancy profession and international aid agencies aimed at supporting the globalising efforts of IFAC within the realm of capacity building in international development aid. Theoretically, the paper advances prior work exploring the evolution of issue-based fields, in particular the role of inter-field relations in interstitial spaces within these processes.