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The article aims to provide an accurate and efficient numerical algorithm for viscous flows in power-law fluids under various thermal boundary and partial slip conditions.

We are conducting a numerical investigation using the Taylor–Galerkin/pressure correction finite element method, which builds upon the work of previous researchers. Here, attention is therefore given to the interplay of various thermal boundary and stick-slip conditions and their impact on non-isothermal inelastic fluid.

The results demonstrate the influence of the Prandtl, Brinkman and Reynolds numbers on the flow’s thermal and hydrodynamic behavior, concentrating on the impact of slip at the wall. Furthermore, we have presented the effects of these dimensionless parameters on the detailed local and average Nusselt numbers, illustrated the high accuracy we obtained for numerical convergence, and compared our results with those of previous papers, observing excellent agreement.

We have successfully tested the code under the presented industrial conditions. Future research directions on this topic aim for efficient and robust solvers for non-Newtonian thermal rheological models; this algorithm can be used for that purpose.

This algorithm has never been used for numerical analysis of such a problem previously.

The purpose of this study is to reveal the dynamics of house prices and sales in spatial and temporal dimensions across British regions.

This paper incorporates two empirical approaches to describe the behaviour of property prices across British regions. The models are applied to two different data sets. The first empirical approach is to apply the price diffusion model proposed by Holly et al. (2011) to the UK house price index data set. The second empirical approach is to apply a bivariate global vector autoregression model without a time trend to house prices and transaction volumes retrieved from the nationwide building society.

Identifying shocks to London house prices in the GVAR model, based on the generalized impulse response functions framework, I find some heterogeneity in responses to house price changes; for example, South East England responds stronger than the remaining provincial regions. The main pattern detected in responses and characteristic for each region is the fairly rapid fading of the shock. The spatial-temporal diffusion model demonstrates the presence of a ripple effect: a shock emanating from London is dispersed contemporaneously and spatially to other regions, affecting prices in nondominant regions with a delay.

The main contribution of this work is the betterment in understanding how house price changes move across regions and time within a UK context.

The wind loading on a building is likely to deviate further from the known wind loading due to the complexity of the real-world land coverage. To address this issue, research is needed in two separate areas. First, wind tunnel testing needs to be conducted for more complex terrains. Second, research is needed to classify real-world land coverage with high accuracy, specifically for wind engineering applications. This paper deals with this second area of research. The machine learning-based land cover prediction is a promising technique because it can remove subjectivity in human interpretation of upwind terrain.

This paper presents a new deep neural network for land coverage prediction that can distinguish low- and mid-rise buildings in the built environment to enhance the estimation of surface roughness necessary in wind engineering. For the dataset, Landsat 8 satellite images were used. A patch-based convolutional neural network was employed and improved. The network predicted the land coverage at the center of the patch. Two different label schemes were used where the proposed network either achieved better accuracy than the conventional model or recognized additional building types while maintaining a similar level of accuracy.

Compared to the validation accuracy of 78% in a previous study, the proposed method achieved the validation accuracy of 90% thanks to the improvements made in this study as well as the consolidation of labels with similar surface roughness. When additional building categories were added, the validation decreased to 80%, which is comparable to the previous study but is now able to predict different building types.

The improvement of the proposed method will depend on the site characteristics. For the sites tested in this paper, the error reduction in wind speed and pressure was up to about 55%. In addition to more accurate wind speed and pressure, better identification of buildings will benefit wind engineering research, as different building types cause different downwind effects. An example application would be automated recognition of areas that have a certain distance from the target building type to identify downwind areas affected by high winds.

The term corporate social responsibility (CSR) is not new as it has its root in the past, but now it becomes more complicated today. It has been observed that CSR is the building block of social capital and globalisation is the main factor which has forced the market and business to interact with the people either they are from their own place or from different part of the country. At the time of interaction, people interact with the differences of their cultures, beliefs and they have different hopes from the companies and its place in society. This reality of interaction with many differences provides us a direction to explore the cross-cultural variations and to know how it helps in creating the social responsibility policy by the government in different countries and its implementation by business people, employees and other stakeholders. This theoretical review is aimed to explore the role of institutionalisation theory for increasing the social capital and ensuring positive CSR practices in cross-cultural scenario.

This study problematizes the prevailing normative and managerial-dominated view of self-initiated employee ambassadorship on social media from a power perspective. The aim is to provide a more nuanced and critical understanding of the negative aspects of this phenomenon.

The empirical material encompasses qualitative interviews with employees from 14 organizations and Foucault’s concept of disciplinary discursive power to analyze which and how discourses exert power over employee communication on social media and what role visibility plays in it.

This study indicates that employee ambassadors’ social media communication is governed by two discourses that create complex tensions, where ambassadors constantly must negotiate between self-branding requirements and an authenticity paradox. These tensions intensify through visibility on social media, where employees strategize and situationally silence their communication through self-monitoring and self-surveillance practices. Conclusively, the findings also outline the need for further critical research to offer a deeper understanding of power relations that influence the communication practices of organizational members.

The paper contributes to a more nuanced understanding of self-initiated employee ambassadorship on social media and highlights disciplinary power relations that go beyond organizational borders.

The findings underscore that organizations need to address the critical aspects of self-initiated employee ambassadorship and act as facilitators to support employees in their navigation process.

This paper contributes a new critical power perspective on employee ambassadorship on social media.

This study aims to examine the impact of mandatory CEO/CFO certification introduced in the new Indian Companies Act (CA) 2013 on the earnings quality of reported annual and quarterly net income of Indian listed companies.

Using rounding up of earnings as a proxy for earnings quality, the study is based on annual and quarterly reported net income of 4,128 sample companies during two years prior and two years after the CA 2013. The analysis of reported net income is based on the left-most second single digits with an emphasis on zero as the second single digit. The percentage difference between the actual and theoretical second single digits in reported net income is used for rounding up analysis. Benford’s Law is used to derive the theoretical percentage appearance of second single digits.

The existence of statistically significant deviation prior to CA 2013 and insignificant deviation post CA 2013 between the actual and theoretical percentage appearance of zero and nine of annual net income implies the increase in quality of earnings due to mandatory certification of annual financial statements. However, there is no improvement in the quality of earnings of quarterly net income as the certification of quarterly results is not mandatory.

The authors recommend that CEO/CFO certification of quarterly financial results should also be made mandatory.

The positive impact of regulatory initiatives on the earnings quality of publicly listed companies operating in a weak enforcement environment within an emerging market is the contribution.

This case is based on secondary information and data about the Goldman Sachs One Million Black Women initiative and youth entrepreneurship programs from press releases, news articles and websites. The protagonist has been disguised. This case has been classroom-tested in a core MBA course in both face-to-face and online delivery methods.

In March 2021, Goldman Sachs launched its One Million Black Women initiative which expanded its inclusive growth goals to support Black women entrepreneurs who were under-represented and under-resourced. This initiative is one of Goldman Sachs’s sponsored programs that aid existing entrepreneurs. This program would invest $10bn over the next decade to advance racial equity, promote entrepreneurial activity and increase and economic opportunities for these highly motivated and resilient Black women. With the buzz from this initiative, Johnnetta who was a Black female manager at a financial services competitor of Goldman Sachs conceived another approach to groom and grow future generations of women of color entrepreneurs. Her idea was to implement youth entrepreneurship programs in middle schools in states with high populations of students of color. Based on a psychological theory of entrepreneurship approach, these students would learn about entrepreneurship and gain hands-on experience with starting and operating a business. The program was called “Planting 1000 Seeds of Entrepreneurs” to develop a pipeline of savvy, well-prepared future women of color entrepreneurs. Johnnetta’s dilemma was whether to pitch this new youth entrepreneurship program as an employee at her employer as a diversity, equity and inclusion (DEI) initiative or start this program as an entrepreneur of a nonprofit in which she would have sole autonomy to administer this program. This case will enable students to develop ideas into a compelling business pitch while sparking debate about approaches to foster DEI initiatives that will have impactful economic benefits for women of color entrepreneurs.

This case is best suited for upper-level undergraduate or graduate students taking business administration courses in management, entrepreneurship, women studies or other courses that cover topics or modules related to DEI initiatives involving women in business.

This paper systematically reviewed research on accounting fraud in the non-profit organisation (NPO) sector during 2004–2024 to identify gaps in theory and practice with the aim of producing a new parsimonious global fraud model.

This paper utilised a structured literature review methodology.

We propose a new holistic approach for the NPO sector worldwide, with two foci of “what may contribute to fraud” and “what may prevent fraud”.

The future research agenda for the new holistic approach is provided.

The approach helps donors promote accountability and transparency in the NPO sector worldwide, thereby sustaining the development of this sector.

To the best of the authors’ knowledge, this paper is the first comprehensive worldwide fraud research review, making distinct contributions. Globally, the approach is the first dedicated to the NPO sector, including different stages of fraud occurrence (undetected, suspected, actual/detected and future), and using a multi-disciplinary approach to prevent these stages. The approach is also the first to incorporate individual-level, organisational-level, industry-level and country-level factors into predicting future fraud.

This paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature and humans. Leopardi's philosophy of nature recognizes the alienness of nature in relation to humankind, thus challenging human governance of the planet. The poet’s thoughts align with the dilemma identified in the Anthropocene literature: who speaks for nature? This dilemma has accounting implications in terms of the frameworks and disclosures to be adopted. Therefore, Leopardi’s thoughts can become the basis for a more articulated and complex understanding of some key concepts and issues at the roots of SEA.

The paper utilizes content analysis to examine four essays by Giacomo Leopardi, which serve as the source of our data.

Leopardi recognizes the alienness of nature with respect to humanity and the voicelessness of nature as a generative of conflict. He also warned of the consequences of human governance that does not take nature’s needs into account. These findings open a discussion on the complex accounting implications of the distance between humanity and nature. They can inspire SEA scholars to change the status quo by developing new accounting frameworks from the perspective of nature and adopting forms of governance of nature that recognize the need to protect it as a voiceless stakeholder.

Through Leopardi’s humanistic and poetic philosophy, the perspective of nature can be infused into SEA studies, thereby promoting the need for a multidisciplinary and complex approach to the discipline.

The present paper offers a literature review on the application of institutional theory in the context of small and medium-sized enterprises (SMEs). The study aims to synthesize existing research on how institutional factors, both formal and informal, shape the strategic behaviors of SMEs through the lens of new institutionalism and its three strands – rational-action neoinstitutionalism (RAN), social-constructionist neoinstitutionalism (SCN) and mediated-conflict neoinstitutionalism (MCN). It also identifies critical gaps and proposes avenues for future research.

Employing the B-SLR’s multi-method framework, this study integrates bibliometric analysis and a systematic literature review. The analysis examines 202 articles, categorizing them into four key research clusters related to the application of institutional theory to SMEs.

The literature on SMEs and institutional theory is framed around the following clusters: (1) institutional theory and innovation in SMEs, (2) institutional theory and the environmental sustainability of SMEs, (3) institutional theory and the internationalization of SMEs and (4) institutional theory and SME strategies in emerging markets.

This study represents the first literature review applying institutional theory to SMEs, offering a framework for understanding how institutional factors influence SME strategic decisions. The paper also identifies research gaps, proposing directions for future studies within each of the four clusters and contributes to bridging the fragmented research on SMEs and institutional theory.