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The phenomenal growth in dog ownership, dog-related products and services consumption, and the development of the pet industry emphasizes the need for a deeper understanding of dog-human companionship. This study explored different dimensions of willingness to buy and pay for dog-human companionship.

The study was conducted among dog owners (N = 337). The data was collected from the dog owners through an adapted questionnaire. Variance-based Partial Least Square Structural Equation Modeling (PLS-SEM) was applied to understand the relationship among the variables under study.

The results of the data analysis revealed that specialty purchases and activity/youth had a significant association with willingness to pay for dog companionship. However, boundaries predict the willingness to buy products and services related to dogs. In addition, there was a significant difference between males and females regarding buying intentions, wherein females were willing to buy dog products in the Indian context.

This study provides significant dimensions of willingness to buy and pay for the pet industry. The results of this study can help managers draft marketing strategies to influence dog owners.

In recent years, gambling among university students has received significant focus as it may be viewed as an attractive and exciting form of income whilst studying. Given this, stakeholders in protection from gambling-related harm need to better understand student gambling behaviours. This understanding should include students on sports-based programmes given their closer connection to sporting events, and a heightened sense of competition among such often gendered cohorts. This study aims to provide greater insights into gambling behaviours among these cohorts.

The present pilot study comprised 210 university students on sports-based and non-sport-based programmes. Participants self-reported frequencies of gambling activity and expenditure via an online survey.

Results showed a significantly greater frequency of female student non-gamblers on non-sports-based degree programmes and a high frequency of male student gamblers on sports-based degree programmes (p = 0.02). Sports-based students also reported significantly higher scores on the Problem Gambling Severity Index (PGSI) than non-sports students (p < 0.01). Finally, gambling expenditure (p < 0.01) and regularity (p < 0.01) were significantly lower among students studying non-sports degree programmes.

The findings of the present study provide evidence to warrant further investigation into gambling perceptions and behaviours among students on sports-based programmes, with a view to assessing the potential need for targeted awareness, tailored support and how both can most effectively be provided.

In the past 10 years, the scale of running events in China has increased dramatically, and the forms of running events have also become rich and diverse. Running is not only a social phenomenon but also a historical and cultural phenomenon as an organic part of human culture with its own sociological values in China. This chapter offers insight into the development of Chinese running culture and how this has emerged from ancient and modern Chinese running cultures based on Foucault's disciplinary power theory, biopower and the technologies of the self. This chapter argues that running culture in China constructs the subjectivity of the Chinese runners under the joint action of the technologies of power and the technologies of the self. The findings acknowledge how Chinese Runners present and express themselves by showing a ‘sense of presence’. Runners illustrate the implicit or explicit meaning and value of a particular way of life through running. Runners regard running as the technology of the self for self-expression and self-creation so that individuals can control their bodies and soul, thoughts, behaviours and ways of existence. Emerging technologies of power provide possibilities for the production of running culture in China, and the current policy under the technologies of power meets the needs of runners. In Chinese running culture, power was not oppressive but productive.

This study aims to explore the linguistic and syntactic textual features of Central Bank of Nepal (Nepal Rastra Bank [NRB])’s monetary policy. Considering the recent literature and methodological advancement in computational linguistic analysis, this study intends to explore the features of published monetary policy reports.

Text mining technique has been used on the monetary policy published by Central Bank of Nepal for the period between 2002/03 and 2021/22 to describe the textual features such as length, tone, degree of forward looking, use of numerical contents and readability. The raw text was tokenized using Python’s Natural Language Toolkit. Considering the LM dictionary, the frequency of tokens matching with dictionary is computed and divided by total number of words to normalize the obtained value.

This study found that NRB publishes lengthy monetary policies during economic contractions and vice versa. The tone of the policies are pessimistic most of the time. NRB’s policies are not sufficiently forward looking and complex to be comprehended by layman. Ergo, NRB shall form a team of communication experts to ensure publication of optimistic policies with appropriate linguistic features. Furthermore, publishing the minutes of monetary policy meetings will help enhance effective communication through transparency and proper functioning of expectations channel.

To the best of the authors’ knowledge, no similar study has been conducted to assess the textual features of monetary policy in Nepal. And this study will be helpful to gauge the status of central bank communication in the context of emerging and least developed countries.

This paper aims to investigate how the technical logics of a World Bank-led performance management reform interacted with the social, political and historical logics within a developing country (DC) regulatory organisation. The institutional environment both within and outside the organisation was considered to understand the performance management reform experience.

An interview-based, longitudinal, qualitative case study approach was used to locate accounting in its technical, social and political space. A large regulatory organisation in Bangladesh was investigated as a case study to reveal how traditional organisational practices and public sector norms mediated a performance management reform. Informed by the institutional logics (IL) and economies of worth perspectives, interviews were used to locate IL at macro-level and associated organisational actors’ strategic responses that ultimately shaped the implementation of a performance management system (PMS).

This paper reveals how accounting, as a social and political practice, influences accountability reform within a regulatory organisation. It provides an account of both the processes and resultant practices of an accounting reform initiative. While a consultative and transparent performance management process was intended to enhance accountability, it challenged the traditional organisational authority structure and culture. The new PMS retained, modified and adjusted a number of its characteristics over time. These adjustments reflected an amalgamation of the influence of institutional pressures from powerful constituents and the ability of the local agents (managers) in negotiating and mediating the institutionalisation of a new PMS.

The findings of this paper carry major implications for policy makers, particularly with respect to the design of future reform programs on PMS.

This paper offers a theoretical mapping of IL and its organisation-level interpretations and practices. Thus, the authors locate power and influence at field and firm levels. The findings of this study reflect historical, political and cultural backgrounds of the case study organisation and how these contextual forces were active in shaping the meaning of reform logics. Though the institutional environment and agents were unique to the case study organisation, this research offers a “process generalisation” that reveals how a best practice PMS was translated and transformed by the traditional organisational practices in a DC regulatory context.

This systematic literature review aims to investigate the application and integration of Industry 4.0 (I4.0) technologies in transportation infrastructure construction projects focusing on sustainability pillars.

The study employs a systematic literature review approach, combining qualitative review and quantitative analysis of 142 academic articles published between 2011 and March 2023.

The findings reveal the dominance of Building Information Modelling (BIM) as a central tool for sustainability assessment, while other technologies such as blockchain and autonomous robotics have received limited attention. The adoption of I4.0 technologies, including Internet of Things (IoT) sensors, Augmented Reality (AR), and Big Data, has been prevalent for data-driven analyses, while Unmanned Aerial Vehicle (UAVs) and 3D printing are mainly being integrated either with BIM or in synergy with Artificial Intelligence (AI). We pinpoint critical challenges including high adoption costs, technical barriers, lack of interoperability, and the absence of standardized sustainability benchmarks.

This research distinguishes itself by not only mapping the current integration of I4.0 technologies but also by advocating for standardization and a synergistic human-technology collaborative approach. It offers tailored strategic pathways for diverse types of transportation infrastructure and different project phases, aiming to significantly enhance operational efficiency and sustainability. The study sets a new agenda for leveraging cutting-edge technologies to meet ambitious future sustainability and efficiency goals, making a compelling case for rethinking how these technologies are applied in the construction sector.

The purpose of this study is to discuss the most relevant literature related to the adoption of International Public Sector Accounting Standards (IPSAS) in the public sector in developed and developing countries, identifying the constraints and stimuli they represent in the implementation of the public accounting reform. It also presents future research proposals on the factors identified.

The methodology is based on a systematic review of the literature described by Moher et al. (2009). The final sample includes 90 academic papers published from 2000 to 2022.

The main findings indicate that there are differences between constraints and stimuli in the implementation of accounting standards between developed and developing countries. In terms of constraints, the main factor in developed countries is the lack of training, whereas in developing countries it is the limitation on financial resources. In addition, the results demonstrate that in developed countries the factors that most encourage the implementation of accounting standards are modernization and improvement of accounting, while in developing countries, encouragement comes mainly from external and internal pressure.

This study helps countries and institutions to learn from experience and better prepare for the accounting reforms of public administration that they will undertake. Managers of public organizations may be willing to make decisions in the adoption of IPSAS if they take into account the factors established herein.

This study helps countries and institutions to learn from the experience, better prepare for the public administration accounting reforms that they will undertake and add greater transparency in the accountability of public accounts to citizens.

In addition to previous studies, this study addresses a number of factors perceived by those involved in the implementation of IPSAS in developed and developing countries and provides a robust research agenda to pursue during the coming years, as there are several important unexplored questions that invite further research.

This study aims to assess whether technological incentives inspire communities in the process of digital inclusion. The factors analyzed by the authors assess five dimensions: technology incentives, technology utilization, searching skills, social integration, and capabilities.

Data were collected from 329 respondents in 14 public libraries and analyzed using structural equation modeling to validate the proposed research model and its relationships with the factors the authors analyzed.

The results showed that technological incentives significantly impact on technology utilization, searching skills, social integration, and capabilities to support community digital inclusion in Pakistan.

Technological incentives to the community will lead to the improvement of network technology for things like online taxation, banking transactions, social integration, participation in government, and modern health and education benefits. In addition, technological incentives will also enhance information literacy and digital access, helping people improve cognitive skills and critical thinking and also helping to develop skills.

This research is based on raw data first collected from various people with different opinions from the Khyber Pakhtunkhwa public libraries. This study was conducted to gain a deeper understanding of the overall situation related to the use of technology in Pakistan and the complications involved.