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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.

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.

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.

The aim of this study is to investigate the effects of the laser cladding process on the microstructure, hardness and corrosion resistance properties of high-entropy alloys (HEA).

Laser cladding technology was used, using AlCoCrFeNiCu HEA powder as the cladding material. HEA coatings were prepared on the surface of 45 steel using a coaxial powder feeding method. The microstructure, phase composition, hardness and corrosion resistance properties of the HEA cladding layer were analyzed using optical microscopy (OM), X-ray diffractometer, digital microhardness tester and electrochemical workstation.

Laser power affects the coating surface; lower power reveals more visible unmelted powder particles. Higher power results in increased melt width and height, a brighter, smoother surface. Phase structure remains consistent, but the coating hardness is significantly higher than the substrate. The hardness of the melted zone in the substrate peaks at approximately 890.5 HV. The cladding zone hardness is about 60 HV higher than the substrate zone. Electrochemical corrosion parameters of the cladding show that, compared to the substrate, Ecor shifts positively by 113 mV, Icor decreases by one order of magnitude and Rp increases by one order of magnitude. These results indicate that the cladding has superior corrosion resistance to the substrate. The bonding strength between the coating and the substrate is greater than 93.6 MPa.

First, based on preliminary pilot experiments, nine sets of single-factor experiments were designed. Through these experiments, a specimen with relatively favorable cross-sectional morphology was observed. This specimen was then subjected to coating research, revealing that its microstructure and properties had significantly improved compared to the substrate. This enhancement holds remarkable significance for prolonging the service life of components.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-11-2024-0413/

The Metaverse holds vast amounts of user data, making it essential to address threats to its confidentiality, integrity and availability. These threats are not purely technological, as user actions and perceptions, shaped by psychological factors, can influence cybersecurity challenges. Thus, a holistic approach incorporating technological and psychological dimensions is crucial for safeguarding data security and privacy. This research explores users’ cybersecurity behavior in the Metaverse by integrating the technology threat avoidance theory (TTAT) and the theory of planned behavior (TPB).

The model was assessed using data collected from 746 Metaverse users. The empirical data were analyzed using a dual structural equation modeling-artificial neural network (SEM-ANN) approach.

The main PLS-SEM findings indicated that cybersecurity behavior is significantly affected by attitude, perceived behavioral control, subjective norms, perceived threat and avoidance motivation. The ANN results showed that perceived threat with a normalized importance of 100% is the most significant factor influencing cybersecurity behavior. The ANN results also showed that perceived severity with a normalized importance of 98.79% significantly impacts perceived threat.

The novelty of this research stems from developing a unified model grounded in TTAT and TPB to understand cybersecurity behaviors in the Metaverse. Unlike previous Metaverse studies that solely focused on measuring behavioral intentions or user behaviors, this study takes a step further by evaluating users’ cybersecurity behaviors. Alongside its theoretical insights, the study offers practical recommendations for software developers, decision-makers and service providers.

In the field of engineering, the fractional moments of random variables play a crucial role and are widely utilized. They are applied in various areas such as structural reliability assessment and analysis, studying the response characteristics of random vibration systems and optimizing signal processing and control systems. This study focuses on calculating the fractional moments of positive random variables encountered in engineering. This study focuses on calculating the fractional moments of positive random variables encountered in engineering.

By integrating Laplace transforms with fractional derivatives, both analytical and practical numerical solutions are derived. Furthermore, specific practical application methods are provided.

This approach allows for the stable and highly accurate calculation of fractional moments based on the integer moments of random variables. Data experiments included in this study demonstrate the effectiveness of this method in solving fractional moment calculations in engineering. Compared to traditional methods, the proposed method offers significant advantages in stability and accuracy, which can further advance research in the engineering field that employs fractional moments.

(1) Accuracy: Although the proposed method does involve some error, its error level is significantly lower than traditional methods, such as the Taylor expansion method. (2) Stability: The computational error of the proposed method is not only minimal but also remains stable within a narrow range as the fractional order varies. (3) Efficiency: Compared to the widely used Taylor expansion method, the proposed method requires only a minimal number of integer-order moments to achieve the desired results. Additionally, it avoids convergence issues during computation, greatly reducing computational resource requirements. (4) Simplicity: The application steps of the proposed method are very straightforward, offering significant advantages in practical applications.

This paper aims to examine Frederick W. Taylor’s role in institutionalising scientific management through the lens of institutional entrepreneurship. By analysing Taylor’s efforts in disrupting existing management norms and introducing new practices, this study provides insights into how his actions catalysed institutional change and the broader implications for management practices.

This research uses a socio-historical narrative analysis integrating historical research and the Institutional Entrepreneurship framework to explore Taylor’s role as an institutional entrepreneur, focusing on how he challenged and transformed the dominant management practices of his time.

This study reveals that Taylor successfully acted as an institutional entrepreneur by leveraging his social status and navigating field-level conditions like technological disruptions and labour demands. He strategically gathered allies, mobilised resources and overcame opposition from other stakeholders to legitimise scientific management. His actions also transformed work environments, including increasing the female workforce and mechanising clerical operations.

This paper opens avenues for further research into the role of institutional entrepreneurs in management history and the broader implications of their actions. It calls for more studies on the intersection of agency and institutional structures in shaping organisational practices.

Understanding Taylor’s role as an institutional entrepreneur provides modern managers with insights into how innovative management practices can be successfully implemented in the face of resistance.

This research provides a unique perspective on scientific management by integrating historical research with the Institutional Entrepreneurship framework, which has been largely underused in studies of Taylor’s work. It offers a fresh analysis of Taylor’s influence on management practices and highlights his role in institutionalising divergent change.

To argue current calls to address grand challenges like income inequality are unlikely to succeed until the academy acknowledges how accounting is constitutive of these problems. We demonstrate how accounting is part of the problem because of its adherence to a legal model of the corporation erected on false suppositions.

Using multiple disciplines, e.g. history, economics, law and philosophy, pertaining to the nature of the corporate form, we present a logical argument that the official telos of accounting obstructs any fruitful effort to address grand challenges.

The global legal concept governing corporations (an aggregate of members) makes corporations a major cause of the grand challenges humans face. Adherence to a legal theory of the corporation leads accounting policy to rationalize income and wealth inequality by subsuming the legal powers of corporations to expropriate wealth into a singular maximand labeled “earnings.”

Though accounting is essentially “of” law, scholarly efforts to understand accounting’s social role are based on an information metaphor. We provide reasons for skepticism of any efforts addressing grand challenges until accounting acknowledges the legal nature of its social role as a regulator of business conduct. There are no accounting solutions to grand challenges without acknowledging how the accepted legal nature of the corporate form makes the corporation the cause of the grand challenges we face.

This chapter explores the influence and charisma of Taylor Swift, highlighting her use of power to captivate audiences. The chapter examines the five bases of power – coercive, reward, legitimate, expert, and referent – demonstrated through Swift’s strategic actions in the music industry. Swift’s ability to inspire, reward, and connect authentically with her audience showcases her remarkable leadership. Swift exemplifies how true power lies in authentic connections and steadfast determination, turning personal stories into widely inspiring and authoritative narratives.