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Demographic characteristics such as race and ethnicity have long been shown to affect individuals' decision-making and can be associated with various behavioral outcomes. In this paper, we examine the association between the ethnicity of a chief financial officer (CFO) and financial reporting conservatism in a large sample of US public firms. We find that firms headed by CFOs of nonwhite ethnicities exhibit less conservative financial reporting than firms headed by white CFOs; however, this effect is attenuated for firms facing greater external scrutiny. Moreover, nonwhite CFOs in our sample recognize a higher level of discretionary accruals than white CFOs. Our study contributes to the literature on financial reporting and answers the call for more studies on top manager ethnicity effects. More importantly, our findings hold implications for both regulators and investors, given the prevalence and significance of diversity initiatives in today's globalized business environment.

Assessing the efficiency of fresh food cold chain logistics as accurately as possible is essential for industry development planning. This study was designed to analyze the efficiency of fresh food cold chain logistics in China.

A three-stage data envelopment analysis (DEA) model was used to analyze the efficiency of fresh food cold chain logistics in 30 provinces of China from 2013 to 2019. The stochastic frontier analysis (SFA) model in the second stage was used to eliminate the influence of external environmental factors and random disturbances on efficiency analysis results.

(1) The overall actual efficiency of fresh food cold chain logistics in China is unsatisfactory, with an average technical efficiency of 0.382 over the 7-year period. (2) The national average technical efficiency and average scale efficiency were overestimated by 29.9% and 40.0%, respectively, compared with the actual values. (3) The efficiency of fresh food cold chain logistics does not align with the level of regional economic development. (4) Distinct regional variations exist in the efficiency of fresh food cold chain logistics in China, with higher efficiencies observed in Northwest China and the Central Yangtze River regions, and the lowest efficiencies in the northeast regions.

This study applies a three-stage DEA model to assess the development and regional differences of fresh food cold chain logistics in China, enriching the application of models and empirical analysis in this field. By analyzing the situation in China, it provides ideas and references for other developing countries to develop cold chain logistics.

Through a comprehensive examination of the significance of conserving and sustainably using oceans, seas, and marine resources, this chapter sheds light on how such endeavors contribute to sustainable development across social, economic, and environmental realms. Drawing on a plethora of case studies and analyses, the chapter also underscores the central role of marine ecosystems in supporting livelihoods, cultural identities, and economic growth. It showcases how tailored conservation strategies, rooted in the unique territorial identities of places, can yield better outcomes. By recognizing the intrinsic value of marine ecosystems and their interconnectedness with human well-being, the chapter underscores the urgency of collaborative efforts to achieve SDG 14, which seeks to establish a harmonious coexistence between humanity and the oceans for present and future generations.

The Metaverse, an emergent Web 3.0 platform, offers users immersive virtual reality experiences. This study employs a case study approach to explore the concept of sustainability within the Metaverse. It examines the environmental, social, and economic implications of virtual interactions and the role of sustainable technologies in shaping user behavior and virtual economies. Through selected case studies, the research provides insights into the potential and challenges of integrating sustainable practices in the Metaverse, with implications for stakeholders ranging from policymakers to end-users.

Previous discussions have characterized hookup culture as ambiguous by nature, but social psychological theory tells us people dislike ambiguity in practice. Meanwhile, a myriad of undefined relationship terms (e.g., talking to, hanging out, having a thing) arose and have remained in use. I examine (1) whether these different “situationship” labels have distinct affective meaning and (2) what that suggests for those occupying the concomitant identities (i.e., assess the behavioral and emotional consequences of being “someone in a _____ relationship”).

Using affect control theory and a sample of young adults in defined (N = 50) and undefined (N = 43) relationship types, I test if affective ratings of various relationship label identities are statistically distinct. I then computationally model social events with each relationship label as actor (X identity performs [behavior]), compare their differing levels of social discomfort, and empirically predict the emotions each identity would feel.

Undefined relationship labels are not synonymous. Correspondingly, the nature, emotions, and expected behaviors of the individuals with those labels' related relational identities are not equivalent. In cultural evaluation, all undefined relationship labels are lower than all defined relationship labels. In event simulations, predicted deflection levels and actor consequent emotions (how normative is it and how jarring does it feel) were patterned by the labels' cultural evaluation ratings, these correlate with relationship commitment level.

By interpersonal necessity, individuals make fine distinctions in shared meanings within a cultural context of constant redefinition. Physically and emotionally negative behaviors are culturally more expected and accepted in undefined contexts by the culturally-understood nature of – and shared perspectives of participants concerning – those relationships’ parameters.

In the wake of the COVID-19 pandemic, the interest in the use of virtual reality (VR) for organizational collaboration has dramatically increased. However, empirical research on the optimal types of VR and avatar designs for effective collaboration remains limited. To address these gaps, this study investigates how VR types (immersive vs non-immersive) and avatar similarity (high vs low) impact collaboration performance, with a focus on the mediating roles of somatic, psychological and behavioral engagement.

Drawing on embodied cognition theory and grounded in user engagement theory, we developed a research model that delineates the factors influencing collaboration performance. This model was empirically tested with data collected from a laboratory experiment involving 195 participants, employing a 2 × 2 factorial design. The Engage VR was used for the experiment because it supports the same virtual environment for collaboration between immersive and non-immersive VR contexts. The data were analyzed at the team level (n = 65).

The results of this study reveal that both immersive VR and high avatar similarity significantly enhance collaboration performance by augmenting somatic engagement, which subsequently boosts psychological and behavioral engagement.

This research deepens the scholarly understanding of the intricate interplay among VR types, avatar design and user engagement. The study’s theoretical implications underscore the conceptualization of somatic engagement as a critical dimension of user engagement in virtual collaboration, enriching the extant literature on VR-based collaboration. It also provides pragmatic insights to enhance virtual collaboration in the workplace.

Mangrove forests are one of the most bio-diverse and productive wetland environments on earth. However, these unique tropical forest environments that occupy coastal areas are among the most threatened habitats globally. These threats include logging, conversion of land for agriculture and mariculture and degradation due to pollution over the past 50 years. The large population of resilient mangroves occupying the Turneffe Atoll area in Belize faces growing anthropogenic threats such as permanent clearing of land for housing, infrastructural development and pollution and natural factors (climate change). Given the few formal studies done to evaluate mangrove resilience at Turneffe Atoll, the purpose of this study was to evaluate mangrove resilience and nursery functions in the Turneffe Atoll Marine Reserve (TAMR).

Mangrove fish abundance and forest structure was assessed by means of a visual census and the point-centred quarter method (PCQM) for 11 sites that span across conservation and general use zones.

This study found that the more resilient mangroves (lower vulnerability ranks, higher standing biomass and higher fish biomass and abundance) exist in general use zones and warrant the need for improved mangrove conservation measures for these areas by Turneffe Atoll Sustainability Association (TASA).

Limitations of the methods for data collection included accessibility within mangrove forests stands when establishing PCQM, observer bias among data collectors, sites without surrounding mangroves were not captured to serve as a true control group and poor visibility underwater affected the estimation of fish species and size. The timeline for this research was only three months based on available funding, and no follow-up study was done to make a true comparison.

The findings of this research have a guiding role in the formulation of conservation measures such as better waste management, a robust framework for mangrove management, a communication strategy to guide public awareness and long-term monitoring surveys.

Cerebral palsy is one of the leading causes of chronic disability in children. The current pilot study investigated (1) whether an exoskeleton system enables physiological gait patterns and (2) whether the system is user-friendly enough to envision its use in a clinical setting.

Participants included a convenience sample of six children with cerebral palsy. Following informed consent, study volunteers underwent baseline assessments, participated in eight sessions during which they used the exoskeleton system with the objective of achieving proficiency in use of the system, and underwent an end-of-study assessment of walking. Satisfaction and usability questionnaires were given to the family/caregiver.

All participants achieved a more regular gait pattern and improved their 6-Minute Walk Test scores. Overall satisfaction and usability were rated as good.

The exoskeleton system enabled physiological gait patterns, and the system was user-friendly enough to envision its use in a clinical setting.

There is potential for guiding treatment plans for individuals with cerebral palsy.

This study aims to examine the intricate relationship between Chile’s coastal communities and the increasing effects of climate change, with a focus on Caleta Lenga as a case study. Chile’s extensive coastline is closely linked to the country’s economic well-being and the livelihoods of millions of people. The mounting threats posed by climate change require immediate action. To strengthen resilience and reduce risk, adaptive measures are imperative. However, effective adaptation is hindered by numerous barriers, including adaptive capacity and governance challenges.

This study uses a case study approach, which centres on Caleta Lenga’s unique socio-environmental and demographic context. This study used semi-structured interviews and historical reconstruction to reveal a socio-economic and environmental narrative that was influenced by significant events and transitions.

The residents’ perception of climate change impacts was viewed through the lens of industrial activities and changing weather patterns. This study emphasizes the community’s resilience in the face of changing socio-environmental dynamics. It highlights the importance of informed decision-making, community cooperation and the preservation of ancestral knowledge in promoting adaptive strategies based on community solidarity and collective decision-making. The findings underscore the need for effective adaptation measures that address both adaptive capacity and governance challenges to bolster climate resilience in vulnerable coastal communities.

The findings underscore the need for effective adaptation measures that address both adaptive capacity and governance challenges to bolster climate resilience in vulnerable coastal communities.

Bales of cotton run through the gins and textile mill instruments, stick to them and make it cumbersome for the ginning mill workers. This is so because more time and money have to be invested in cleaning these instruments. The stickiness of cotton causes health hazards to the workers, decreases the yarn quality and economic loss to the textile industry. The effect of cotton stickiness on textile ginning, various methods for cotton stickiness detection and the steps for reduction are discussed.

The different methods that are available for detecting and measuring cotton stickiness are described. The sugars that cause stickiness are either of plant origin (physiological sugars) or from the feeding insects (entomological origin). The methods for stickiness detection and reduction are discussed under physical, chemical and biological categories.

This review suggests possible ways to mitigate cotton stickiness.

One of the major issues of the textile industry is honeydew-contaminated cotton stickiness. However, there are few papers on detection methods for analyzing honeydew cotton stickiness along with the approaches to reduce stickiness. This paper summarizes different methods along with a study for detection as well as reduction of cotton stickiness.