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This study aims to examine the construction of feminine beauty by onnagata kabuki actors in Japan’s history, with a focus on their narratives in modern advertorials about beauty products. The objective is to identify emerging themes in their narratives and to analyze the symbolism and rhetoric used to persuade the audience to enhance traditional feminine “beauty” by using the specific brand in the wake of Japan’s modernization and Westernization.

The study primarily employs semiotic analysis of advertorials in the newspaper and in the kabuki theatre’s program. They are supplemented with images from premodern prints. Visual content is described and analyzed as well.

The narration of the onnagata in the advertorial is the process of “truth-telling,” where the primary concern of the storyteller is persuasion about truth, such as belief in the new method of makeup with the advertised brand, and falsehood, such as belief in the old method of skincare. Four themes and binary oppositions of values emerged from the data: (1) Identity: selves vs others; (2) Material objects, cosmetics: scientific vs primitive; (3) Practice: competent vs incompetent, and (4) Transformations: intentional vs incidental.

The research shows that Japan’s onnagata transvestism tradition and its influences on women’s beauty practice have existed since the premodern period, preceding contemporary cross-gender beauty practices observed in social media.

The paper aims to determine the rational homotopy type of the total space of projectivized bundles over complex projective spaces using Sullivan minimal models, providing insights into the algebraic structure of these spaces.

The paper utilises techniques from Sullivan’s theory of minimal models to analyse the differential graded algebraic structure of projectivized bundles. It employs algebraic methods to compute the Sullivan minimal model of P(E) and establish relationships with the base space.

The paper determines the rational homotopy type of projectivized bundles over complex projective spaces. Of great interest is how the Chern classes of the fibre space and base space, play a critical role in determining the Sullivan model of P(E). We also provide the homogeneous space of P(E) when n = 2. Finally, we prove the formality of P(E) over a homogeneous space of equal rank.

Limitations may include the complexity of computing minimal models for higher-dimensional bundles.

Understanding the rational homotopy type of projectivized bundles facilitates computations in algebraic topology and differential geometry, potentially aiding in applications such as topological data analysis and geometric modelling.

While the direct social impact may be indirect, advancements in algebraic topology contribute to broader mathematical knowledge, which can underpin developments in science, engineering, and technology with societal benefits.

The paper’s originality lies in its application of Sullivan minimal models to determine the rational homotopy type of projectivized bundles over complex projective spaces, offering valuable insights into the algebraic structure of these spaces and their associated complex vector bundles.

Interconnections among banks are an essential feature of the banking system as it helps in an effective payment system and liquidity management. However, it can be a nightmare during a crisis when these interconnections can act as contagion channels. Therefore, it becomes essentially important to identify good links (non-contagious channels) and bad links (contagious channels).

The article estimated systemic risk using quantile regression through the ΔCoVaR approach. The interconnected phenomenon among banks has been analyzed through Granger causality, and the systemic network properties are evaluated. The authors have developed a fixed effect panel regression model to predict interconnectedness. Profitability-adjusted systemic index is framed to identify good (non-contagious) or bad (contagious) channels. The authors further developed a logit model to find the probability of a link being non-contagious. The study sample includes 36 listed Indian banks for the period 2012 to 2018.

The study indicated interconnections increased drastically during the Indian non-performing asset crisis. The study highlighted that contagion channels are higher than non-contagious channels for the studied periods. Interbank bad distance dominates good distance, highlighting the systemic importance of banking network. It is also found that network characteristics can act as an indicator of a crisis.

The study is the first to differentiate the systemic contagious and non-contagious channels in the interbank network. The uniqueness also lies in developing the normalized systemic index, where systemic risk is adjusted to profitability.

This assignment is designed to enhance resilience among students in leadership courses. It leverages the US Army’s Master Resilience Training (MRT) framework and positive psychology to develop resiliency skills.

A three-part experiential workshop integrates academic readings (providing a foundation of resilience concepts), explores the influence of personal identities on leadership and connects leadership skills with resilience concepts.

Participants reflect on self-awareness tools and positive psychology and create personalized action plans. Participants' resilience skills are enhanced with their personalized resiliency plan.

The program provides a structured approach to resilience training, which can be integrated into university curriculums. Students gain self-awareness and psychological tools to manage challenges, which are valuable for personal growth and professional development. There is a persistent gender gap in leadership, and for women to attain greater parity in leadership positions, resilience skills are imperative. By focusing on identity-related factors, the program prepares future leaders for challenges in attaining leadership positions.

This program is uniquely tailored for students aspiring to leadership positions, with an emphasis on the role of identity, such as gender, in leader emergence and overcoming related challenges.

This study empirically tests the use of loan loss provisions (LLPs) for earnings and capital smoothing when emphasis is laid on banks' riskiness and adoption of the International Financial Reporting Standards (IFRSs) in Nigeria.

Annual bank-level data are hand-extracted between 2007 and 2017 from annual reports of a sample 16 deposit money banks (DMBs), and analysed using appropriate panel regression models subsequent to a number of diagnostic tests including heteroscedasticity, autocorrelation and cross-sectional dependence. The use of both reported LLPs (TLLP) and discretionary LLPs (DLLP) for earnings and capital management is tested to advance the practice in the literature.

Generally, the study finds that Nigerian DMBs manage capital via LLPs, while mixed results are obtained for earnings smoothing. However, during IFRS, Nigerian DMBs' management of capital is identifiable with TLLP, while smoothing of earnings is peculiar to DLLP. Additionally, evidence of the improvement in loan loss reporting quality expected during IFRS for riskier Nigerian DMBs, could not be attained. This is corroborated by the study's findings of the use of both TLLP and DLLP for earnings and capital management during IFRS by DMBs in solvency crisis against the only use of TLLP to manage capital found for the entire period.

The evidential capital and earnings lopsidedness may subject Nigerian DMBs' going-concern to a lot of questions.

The study sets a foremost record in the empirical test of managerial opportunistic behaviour embedded in earnings and capital concurrently while accounting for loan losses by all categories of Nigerian DMBs in terms of riskiness, following accounting regime change.

The purpose of this paper is to examine the relationship between Managerial Competence Functional Background of Top Management Teams (FBTMT), Management Control Systems (MCS), Contextual Factors of Planning System (CFPSY) and Cashflow Management Behaviour (CFMB) in the tourism sector in Uganda.

This is a correlational and cross-sectional study utilising a sample of 211 tourism firms (tour operator firms and hotels) and using a questionnaire to enlist responses. Data are analysed using SPSS software.

Results show significant relationships between managerial competence, functional background of top management teams, management control systems, contextual factors of planning system and cashflow management behaviour. Among the independent variables, management control systems is the best predictor of cash flow management behaviour in tourism firms. It is also a significant mediator in the link between management competence and cash flow management behaviour and that between the functional background of top management teams and cashflow management behaviour.

Appropriate cashflow management behaviour of actors in operating, investing and financing activities of tourism firms can be improved through highly developed management competence, strong management control systems, utilisation of varied functional background of top management teams and enabling contextual factors of the planning system. The study operationally defined cash flow management behaviour as any management behaviour that is relevant to cash flow management in a firm's operating, investing and financing activities probably for the first time and this speaks to those financial statement analysts and other stakeholders wishing to infer cash flow management behaviours from the statement of cash flows.

As far as we are aware, no research has been done on the relationship between the cash flow management behaviour of tour operator companies and hotels in Uganda's tourism sector and the internal contingencies of managerial competence, functional background of top management teams, management control systems, and contextual factors of the planning system.

The study investigates the influence of managerial discretion over accruals on banks' financial reporting quality. Furthermore, it examines the role of ownership in shaping managerial incentives to manipulate banks’ reporting quality in a developing economy.

The sample includes 37 Indian public- and private-sector banks from the fiscal year 2001–2022. The discretionary LLP (DLLP) is used to examine various managerial incentives and accounting quality. The models are estimated using panel fixed-effect regression and the system generalized method of moments. The results survive several sensitivity checks.

The results exhibit a low quality of financial reporting in public-sector banks, which is evident through the higher use of DLLP for income smoothing and signaling. In contrast, the low-capitalized private-sector banks employ DLLP to manage capital.

The study’s sample size is relatively small and focuses on a single country. Future researchers can investigate other emerging economies to better generalize the findings of this study.

The study highlights the influential role of ownership in shaping managerial incentives in the banking industry. Moreover, the study is of utmost importance for governments, regulators and policymakers in devising policies that reduce agency conflicts and improve financial stability in emerging economies.

The study subscribes to the growing literature on the role of ownership in influencing the banks’ financial reporting quality. To the best of the author’s knowledge, this is one of the limited studies in the context of government-owned vs private-owned banks in an emerging economy.

This research aims to investigate the impact of servant leadership on knowledge management and its subsequent connection to cost-saving innovation. The study further explored these relationships by examining the mediating roles of innovation capabilities and technological volatility.

The research is applied in purpose and employs a descriptive-survey method for data collection. It follows a qualitative-quantitative approach, utilizing expert interviews in the qualitative phase. The sample consists of 35 managers and expert professors with knowledge management experience in universities and high-tech industries, selected through the snowball method. Data collected from Iranian organizations were analyzed using AMOS software.

The results revealed a positive correlation between servant leadership and knowledge management. Knowledge management demonstrated a significant positive relationship with cost-saving innovation. Additionally, technological volatility and innovation capabilities were identified as crucial factors influencing the connection between knowledge management and innovation, particularly in promoting frugality.

While this research provides a comprehensive model, it acknowledges specific limitations that warrant further investigation. The study predominantly focused on Iranian organizations, suggesting an opportunity to broaden its scope to include diverse organizational perspectives from various cultural and geographical contexts. Moreover, a promising avenue for future research involves exploring entrepreneurial orientation as a potential mediating variable. Given its significant impact on organizational dynamics, introducing entrepreneurial orientation could enhance our understanding of its effects on both knowledge management and the promotion of frugal innovation. This expansion may illuminate the intricate interplay between entrepreneurial orientation, knowledge processes and innovative practices, contributing to a more sophisticated discussion on effective organizational strategies.