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The purpose of this study is to (1) improve the spectral features of the second-order uniformly non-oscillatory (UNO) slope limiters, and (2) numerical simulation of the unified-form of generalized fully-coupled saturated thermo-poro-elastic systems in the axisymmetric cylindrical coordinate via cell-adaptive Kurganov-Tadmor (KT) central high-resolution scheme using the UNO limiters.

(1) The spectral features of the UNO limiter are improved by compression-adaptive MINMOD (MM) limiters, achieved by blending different types of MM limiters to achieve less numerical dissipation and dispersion. These blended MM limiters preserve the total variation diminishing (TVD) feature over non-uniform non-centered cells. Also, the spectral features of the central schemes using the UNO limiters are investigated. (2) For the thermo-poro-elastic problem, corresponding first-order hyperbolic system is provided, including flux, source, diffusion and nonlinear terms. Where, there are different interacting components in the source and flux terms. The nonlinear terms are also considered by the Picard-like linearization concept.

Compression-adaptive UNO limiters would be stable over adapted cells with centered and non-centered cells. The benchmarks confirm that both spectral features and numerical accuracy are improved. For the generalized thermo-poro-elastic problem, corresponding responses including the shock waves can properly be captured.

Studying heat effects (e.g. hot fluid or freezing) and explosions on tunnels. Also, the UNO limiters could be used for simulations of various systems of conservation laws.

This study aims to determine the impact of forensic accounting, probability of detections, tax penalties, government spending, tax justice and tax ethics on value-added tax (VAT) evasion.

The study uses partial least squares-structural equation modeling to examine the connection between tax sanction, probability of detection, tax ethics, tax justice, forensic accounting and government spending on VAT evasion based on 248 responses collected from the retail industry in Jordan.

The findings also demonstrate that there is a negative correlation between tax sanctions, probability of detection, tax ethics, tax justice, forensic accounting, government spending and VAT evasion efficiency.

The results, considering forensic accounting and government expenditure considerations, may emphasize the importance of the tax sanction, probability of detection, tax ethics, adoption of tax justice in the public sector and tax authority. Additionally, the findings are important for regulators and decision-makers in announcing new laws and strategies for VAT evasion.

It turns out that the tax authority and public sector can definitely improve their capacity to protect public funds and limit VAT evasion practices within SMEs by adopting increased tax sanctions, probability of detection, tax ethics, tax justice, forensic accounting and government spending.

Numerous studies have been conducted at the individual level in the context of income tax on the link between tax punishment, probability of detection, tax ethics, tax justice, forensic accounting and tax evasion. This study expands on the scant evidence of this connection to the retail business in the context of VAT avoidance. Additionally, it advances prior studies by integrating fresh elements, such as forensic accounting and government expenditure, that have never been considered in connection to VAT evasion in the retail sector.

The purpose of this study is to examine the effect of contingency factors, namely, strategy and the technological environment, on the degree of digitalization and on operational performance in accounting firms.

The methodology used in this research relies on the utilization of a structural equation model. Data was collected from the perspectives of 128 directors and managers from various accounting firms. We try to test the moderator effect of strategy and technological environment affecting the digitalization level and the operational performance in accounting firms.

The study confirmed the contingency theory in the digital transformation process, impacting operational performance. Accounting firms have demonstrated that the adoption of digital strategies contributes to enhancing the relationship between digitalization levels and operational performance. However, the risky technological environment poses a challenge, as it has a negative moderating influence on the degree of digitization and the performance of accounting firms.

The study adds a valuable nuance to the understanding of digitalization and technological transitions in accounting firms. The research enriches the existing literature by highlighting the consistency of contingency theory explaining the success or failure of the digital transformation of accounting firms.

This research encourages managers to proactively adopt technological advances and provides recommendations on aligning strategies with technology, considering the technological environment. Managers must be aware that the success of the digital transformation process in accounting firms depends on two important factors: actively engaging in the development of clear digital strategies and encouraging technology adoption within their teams. By equipping themselves with an environment that accounts for financial, resistance, regulatory, dependency and security risks, managers can better manage the risks associated with digitization to optimize operational performance.

The added value of this research lies in its significant contribution to the understanding of digital transformation within accounting firms, particularly by highlighting the relevance of contingency theory in this specific context. It confirms how accounting firms can optimize their performance by crucially aligning their contingency variables: strategy and environment.

Living in the community as a person with child sex offences can be difficult. The stigma of such offences can impact upon a person’s ability to gain employment or housing, maintain or establish relationships and live an “ordinary” life. The fear of being “outed” as a “child sex offender” can cause anxiety, isolation and increase the potential to withhold truth. The purpose of this paper is therefore to highlight what the impact of stigma can be on a small cohort of men living in the community, post-sexual conviction.

Ten men living in the community with child sex offences were interviewed on a semi-structured basis as part of a wider project exploring their community experiences. Thematic data analysis was used.

It was established that the label of “child sex offender” limited the participants life in the community. They often tried to live a “normal” life by managing the stigma in specific ways: calling themselves “ex-sex offenders”; accepting the label; isolating themselves; and passing off their identity. It was found that time was a significant healer when it came to the “potency” of the label.

To the best of the author’s knowledge, this project is one of only a few similar studies that have drawn qualitative data from an English cohort of people with child sex offences. It adds new information to the literature surrounding the impact of stigma.

Introduction: Based on the given experiences, many government institutions failed in their strategic management and planning for managing COVID-19. Meanwhile, when a crisis disrupts a system, institutions lose their direction and fail to make necessary responses.

Purpose: The current study highlighted the impact of social justice and modern governance in providing equitable healthcare services and dealing with crises during the COVID-19 pandemic in developing countries.

Methodology: Cross-country analyses were used based on captured secondary data. We evaluated several indices, including, for example, Crisis Index Indicators, Worldometers, and the Global Health Security (GHS) Index 2019.

Findings: According to the GHS (2019) data, public health service delivery equity was ineffective, socially unjust, and unfair treatment was experienced in the context of the conflict-affected countries. Most conflict-affected countries (Iraq, Nigeria, Afghanistan, and Venezuela) did not have guidelines or public reports committing to providing prioritized healthcare services to the public and healthcare workers. The experience of conflict-affected countries has shown that healthcare disparities still exist. While many governments in conflict-affected countries failed to give equitable access to healthcare services during the COVID-19 pandemic to the public.

Artificial intelligence (AI) has the potential to dramatically change the human approaches to work, and specifically to learning and development. While AI coaching can reduce costs and increase accessibility, it also presents both opportunities and threats to human coaches. The objective of this study was to conduct a systematic literature review of peer-reviewed research on the use of AI in coaching.

A systematic literature review (SLR) method was used to search eight databases for articles produced up to March 2024. Data extraction was conducted, with Quality Assessment undertaken independently, in parallel, using two researchers and a third arbiter. The ROBINS-I tool was used to assess the risk of bias in the included studies. A narrative synthesis of a total of 16 quantitative, qualitative or mixed-method studies covering n = 2312.

The SLR identified four key themes: Research design and AI integration, AI usefulness in coaching, impact of AI coaching and ethical considerations. The findings suggest that AI coaches can be effective, accepted, useful and match human coaches in competence for specific tasks.

AI coaching is a growing area of practice and research. This paper brings together the literature and identifies future research priorities and potential next steps in AI coach development.

The paper uses clinical research SLR methods applying these robust processes to the field of organisational research, to set a new standard through the use of a pre-determined research protocol, quality assessment and ROB, well providing a comprehensive literature review of AI coaching.

The purpose of this study was to investigate the impact of using a jigsaw learning strategy integrated with computer simulation (JLSICS) on the academic achievement and attitudes of students, along with exploring the relationships between them in the process of learning about acids and bases.

The research design used in the study was quasi-experimental, using non-equivalent comparison groups for both pre- and post-tests. A quantitative approach was used to address the research problem, with three groups involved: two experimental and one comparative group. The treatment group, which received the JLSICS intervention, consisted of two intact classes, while the comparison group included one intact class. Data collection involved achievement tests and attitude scale tests on acid and base. Various statistical analyses such as one-way analysis of variance, one-way multivariate analysis of variance, Pearson product-moment correlation, mean and standard deviation were used for data analysis.

The study’s results revealed that the incorporation of the JLSICS had a beneficial influence on the academic achievement and attitudes of grade 10 chemistry students towards acid and base topics. The JLSICS approach proved to be more successful than both conventional methods and the standalone use of the jigsaw learning strategy (JLS) in terms of both achievement and attitudes. The research demonstrated a correlation between positive attitudes towards chemistry among high school students and enhanced achievement in the subject.

The study only focused on one specific aspect of chemistry (acid and base chemistry), which restricts the applicability of the findings to other chemistry topics or subjects. In addition, the study used a quasi-experimental design with a pretest-posttest comparison group, which may introduce variables that could confound the results and restrict causal inferences.

This study addresses the gap in instructional interventions and provides theoretical and practical insights. It emphasizes the importance of incorporating contemporary instructional methods for policymakers, benefiting the government, society and students. By enhancing student achievement, attitudes and critical thinking skills, this approach empowers students to take charge of their learning, fostering deep understanding and analysis. Furthermore, JLSICS aids in grasping abstract chemistry concepts and has the potential to reduce costs associated with purchasing chemicals for schools. This research opens doors for similar studies in different educational settings, offering valuable insights for educators and policymakers.

The originality and value of this study are in its exploration of integrating the jigsaw learning strategy with computer simulations as an instructional approach in chemistry education. This research contributes to the existing literature by showing the effectiveness of JLSICS in improving students’ achievements and attitudes towards acid and base topics. It also emphasizes the importance of fostering positive attitudes towards chemistry to enhance students’ overall achievement in the subject.

The purpose of this paper is to provide a critical perspective on how the COVID-19 crisis shaped inclusive leadership behaviors of global business leaders.

Using quantitative and qualitative methods, the authors analyzed 240 CEO statements in 120 multinational enterprises from six countries (France, India, Japan, South Korea, UK, USA), pre- and mid-COVID-19.

Results show that CEO emphasis on inclusive leadership increased during the pandemic. More substantively, the authors identify three key behaviors of inclusive leadership – fidelity, calmness and collective resilience.

The authors provide empirical evidence of inclusive leadership behaviors by global business leaders. In doing so, the authors integrate inclusive leadership into societally engaged international business research.

The aim of this paper is to examine the construction of female beauty ideals in Tokalon advertisements in 1930s Sweden.

This paper uses the theoretical perspective of social semiotics and the methodology of multimodal critical discourse analysis to analyze a corpus of 91 Tokalon advertisements collected from the Swedish Historical Newspaper Archive.

The analysis indicates that women were encouraged to engage in beauty work practices to preserve the idealized white, youthful face. Working on and “perfecting” the female face was framed as a way for women to exercise their autonomy and emancipation. However, a closer analysis of the advertisements reveals that women’s empowerment was often measured in terms of securing male attention or finding a husband. Women who failed to enhance their appearance were positioned as at risk of being unloved and/or unmarried, while those who engaged in beauty work practices were rewarded with romantic success. Interestingly, however, the promotion of beauty practices was not rooted with traditional notions of the “male gaze”, but rather reflected an “autoerotic gaze” that emphasizes self-governance by modern women.

This paper demonstrates the significance of analyzing Swedish cosmetic advertisements from this period to understand their role in shaping constructions of femininity. It also highlights the important influence of American advertising styles and culture in Swedish advertising practices and how they helped shape beauty norms in Sweden.

Value constitutes a key principle of asset management (AM) and decision-making processes should be oriented toward optimizing it. Value models refer to models that can measure the effects of any decision over value, supporting decision-making concerning the assets through their whole lifecycle. In this context, the objective of this work is to develop a methodology for establishing value models to support decision-making in strategic capital investments for multi-category portfolios.

An approach that integrates multi-criteria decision-making, AM principles and participatory processes is proposed.

The analytic hierarchy process and multi-attribute utility methods are used as analytical tools enabling the assignment of absolute merits to the evaluated alternatives. The application of the AM principles allows one to frame the decision problem within the context of AM. Furthermore, participatory processes enhance transparency and trust in the developed value model and empower employees.

Through the application of a case study, it has been demonstrated that the approach not only facilitates the ranking of alternatives and a better understanding of their strengths and weaknesses but also establishes a shared concept of objectives (and attributes for their assessment) within the company for the capital investment decision-making.

The AM literature often lacks systematic approaches for identifying value and making value-based decisions. While some approaches have been proposed for guiding strategic capital investments, they typically rely solely on financial and risk criteria. This work aims to bridge this gap by integrating various dimensions of value into the development of a comprehensive value model.