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The purpose of this paper is to conduct a comprehensive review on the implementation and the effect of Japan's Stress Check Program, a national program to monitor and control workplace psychosocial factors that was initiated in December 2015.

We comprehensively reviewed articles published in Japanese and English, assessed the performance of the Stress Check Program and summarized future challenges. We also discussed the implications for practice.

The available literature presented a scientific basis for the efficiency and validity of predictions using the Brief Job Stress Questionnaire, which is the instrument recommended to screen workers with high stress in the program. No study has verified the effect of the program on workers' mental health by using group analysis of stress check results. There is room for improvement in tools that contribute to identifying workers with high stress and in measures for improving the work environment. The Stress Check Program contrasts with risk management of psychosocial factors at work, widely adopted in European countries as a strategy for improving workers' mental health by focussing on the psychosocial work environment.

Although the effectiveness of the Japanese program needs further evaluation, future developments of the program would provide insight for national policies on psychosocial risks/psychosocial stress at work.

This paper is the first systematic review on the implementation and effects of Japan's Stress Check Program.

With a sample of 22 banks, this study examines the significance of the news contents about the privatization of two public sector banks in India. New information does impact the stock markets. This study provides evidence on how the privatization of public sector banks impacted the returns of the Indian banking sector.

This study employs the standard event study methodology with the market model for estimating the normal returns.

The statistical results indicate that while the private sector banks experienced positive average abnormal returns on the event day, the cumulative effect of the announcement is negatively significant for both private and public sector banks. The statistical results also provide evidence of information leakage, with significant results before the announcement date. The shorter event windows analysis exhibits significant positive returns in the 5-days [−2, +2] window for the private sector banks and the entire sample, signifying a positive short-term impact on the private sector banks.

The event study literature captures the impacts of many events. However, to the best of our knowledge, the impacts of the privatization of the Indian public sector banks have never been examined using the event study methodology. Hence, this study anticipates being the first-ever study to fill this gap and extend the available literature in finance. In addition, although we provide Indian evidence, future studies may be oriented to capture cross-country impacts.

The paper aims to present a grid-connected multi-inverter for solar photovoltaic (PV) systems to enhance reliability indices after selected the placement and level of PV solar.

In this study, the associated probability is calculated based on the solar power generation capacity levels and outages conditions. Then, based on this probability, dependability indices like average energy not supplied (AENS), expected energy not supplied and loss of load expectations (LOLE) are computed, also, another indices have been computed such as (customer average interruption duration index (CAIDI), system average interruption frequency index (SAIFI) and system average interruption duration index (SAIDI)) addressing by affected customers with distribution networks reliability assessment, including PV. On the basis of their dependability indices and active power flow, several PV solar modules installed in several places are analyzed. A mechanism for assessing the performance of the grid's integration of renewable energy sources is also under investigation.

The findings of this study based on data extracted form a PV power plant connected to the power network system in Diyala, Iraq 132 kV, attempts to identify the system's weakest points in order to improve the system's overall dependability. In addition, enhanced reliability indices are given for measuring solar PV systems performance connected to the grid and reviewed for the benefit of the customers.

The main contributions of this study are two methods for determining the reliability of PV generators taking into consideration the system component failure rates and the power electronic component defect rates in a PV system which depend on the power input and the power loss using electrical transient analysis program (ETAP) program.

After 15 years of research, this paper aims to present a review of the academic literature on the ISO/IEC 27001, the most renowned standard for information security and the third most widespread ISO certification. Emerging issues are reframed through the lenses of social systems thinking, deriving a theory-based research agenda to inspire interdisciplinary studies in the field.

The study is structured as a systematic literature review.

Research themes and sub-themes are identified on five broad research foci: relation with other standards, motivations, issues in the implementation, possible outcomes and contextual factors.

The study presents a structured overview of the academic body of knowledge on ISO/IEC 27001, providing solid foundations for future research on the topic. A set of research opportunities is outlined, with the aim to inspire future interdisciplinary studies at the crossroad between information security and quality management. Managers interested in the implementation of the standard and policymakers can find an overview of academic knowledge useful to inform their decisions related to implementation and regulatory activities.

While existing research explores the impact of audit market competition on audit fees and audit quality, there is limited investigation into how competition in the audit market influences auditors' writing style. This study examines the relationship between audit market competition and the readability of audit reports in Iran, where competition is particularly intense, especially among private audit firms.

The sample comprises 1,050 firm-year observations in Iran from 2012 to 2018. Readability measures, including the Fog index, Flesch-Reading-Ease (FRE) and Simple Measure of Gobbledygook (SMOG), are employed to assess the readability of auditors' reports. The Herfindahl–Hirschman Index (HHI) is utilized to measure audit market competition, with lower index values indicating higher auditor competition. The concentration measure is multiplied by −1 to obtain the competition measure (AudComp). Alternative readability measures, such as the Flesch–Kincaid (FK) and Automated Readability Index (ARI) are used in additional robustness tests. Data on textual features of audit reports, auditor characteristics and other control variables are manually collected from annual reports of firms listed on the Tehran Stock Exchange (TSE).

The regression analysis results indicate a significant and positive association between audit market competition and audit report readability. Furthermore, a stronger positive and significant association is observed among private audit firms, where competition is more intense compared to state audit firms. These findings remain robust when using alternative readability measures and other sensitivity checks. Additional analysis reveals that the positive effect of competition on audit report readability is more pronounced in situations where the auditor remains unchanged and the audit market size is small.

This paper expands the existing literature by examining the impact of audit market competition on audit report readability. It focuses on a unique audit market (Iran), where competition among audit firms is more intense than in developed countries due to the liberalization of the Iranian audit market in 2001 and the establishment of numerous private audit firms.

This study aims to examine the relationship between the attributes of audit firms (Big 4, audit fees, busy season, audit firm tenure and audit partner gender) and the impact of these attributes on key audit matters (KAM) readability in Malaysia.

The auditor's reports and financial data were analysed from a sample of FTSE 100 Malaysia-listed companies for the fiscal years 2017–2019, consisting of 258 observations. Panel regression analyses were conducted to evaluate the possible associations between audit firm attributes and KAM readability. The Flesch reading ease score and Coleman–Liau index were applied to measure KAM readability.

The findings show that female audit partners significantly impact KAM readability; further analysis also revealed that companies audited by Big 4 audit firms and higher audit fees tend to report a more readable KAM disclosure in the FTSE 100 in Malaysia.

The regression results provide empirical evidence of the influence of audit firm attributes on KAM readability. This study also examined important corporate governance players, such as external auditors and those charged with governance, who form the audit committee's qualities when analysing the determinants of KAM reporting variations in Malaysia.

Risk information provides information to enable stakeholders to make informed decisions about a company. Corporate communications should be readable and unbiased so as not to hamper disclosure usefulness. This study assesses whether risk disclosures in the integrated reports are readable and unbiased.

The readability and narrative tone of South African listed companies' risk and risk management disclosures as disclosed in their integrated reports are analysed using automated software for the Top 40 JSE listed companies from 2015 to 2019.

The results show that risk and risk management disclosures are unreadable and lack any improvement in readability during the period. Additionally, these disclosures are biased toward narrative tones signalling communality and certainty.

The study adds to the literature on the readability of corporate reports, by focussing on the readability and narrative tone of risk and risk management disclosures during a period of increased scrutiny over the content of such disclosures. Also, by analysing risk disclosure and risk management disclosure separately, and by performing trend analysis to determine whether requirement changes related to content (specifically King IV) affect readability and narrative tones.

The objective of the study is to investigate the factors that differentiate long-term shareholder value (LTSV) creating firms from LTSV destroying firms.

Through the review of literature, the hypothesis for the study is developed. To test the hypothesis, the study collects data from S&P BSE 500 companies listed in Bombay Stock Exchange (BSE). Based on the average overall return to shareholders for the period from year 1991 to 2019, the study identifies top 25 LTSV creating and LTSV destroying firms. The top 50 firms form the basis of this study. The study uses descriptive statistics and independent sample t-test to test the hypothesis of the study.

Among the variables investigated such as capital management policy and effective capital management practices, business and financial strategy, intellectual capital strategy, relational capital strategy and human capital strategy, the study found effective capital management and governance as a long-term source of value for shareholders.

The study highlights the importance of inclusion of value-relevant information in the annual report of the company. The study also supports the proposition that discretionary disclosure of intangible assets is relevant for the market to enable market participants to reasonably comprehend the fair value of the firm.

Adoption of a reporting framework that ensures the availability of all value-relevant information including off-balance-sheet resources is in the interest of the investors and policymakers alike.

This is a first such study exploring the value-relevant information and the source of long-term value for listed firms.

Goal 4.7 of the Sustainable Development Goals (SDGs) explicitly frames education as an enabler of change and a means to achieve all SDGs. This study aims to explore the nature and culture of science as an academic discipline and its capacity for the integration of education for sustainable development (ESD).

Drawing upon interviews with academics working in a Life Sciences Department (n = 11), focus groups with students (n = 21) and observations from lectures, laboratory sessions and field trips, the study advances a number of recommendations for the integration of ESD in Science Education programs.

Findings point to the nature and structure of scientific knowledge and the culture of science as articulated by study participants. The study provides a number of recommendations for the integration of ESD in Science Education programs including a greater emphasis on inquiry-based learning, enhancing ESD themes in science-related modules to teach for sustainability and adopting a department wide strategy that promotes ESD.

This study argues that ESD practitioners need to be cognizant of the nature and culture of the discipline area – as a particular discipline propagates a specific culture – encapsulating ways of being, thinking, acting and communicating, which can have implications for the integration of ESD.

Currently, online chat is in common use in e-commerce. By adding social interaction to the online context, companies hope to increase customers’ purchasing intentions. However, previous studies have not investigated how social presence is embedded in online business-to-business (B2B) chat conversations between buyers and sellers. Moreover, the functions of online chat in B2B sales have not been investigated.

The data was collected at a case company over the course of four years, from which the authors analyzed 157 online chat conversations between buyers (n = 157) and sellers (n = 9) with a theory-driven thematic analysis. In addition, data from the company’s customer relationship management system was collected to specify buyer types.

The results reveal that social presence was embedded in online B2B chat via buyers’ interactive, affective and relationship maintenance responses. Social presence differed depending on the type of buyer, with only existing customers having relationship maintenance responses. E-commerce B2B chat functions can be described as multiple and changing depending on the buyer–seller relationship stage.

Having data only from one case company limits the results to one type of industry.

The results can be used in sales training and when developing online chat services.

Results bring scientific utility to B2B sales and marketing research, as the authors build a bridge between social presence, the existing theoretical model on B2B buyer–seller relationship development and online chat as a communication medium. Other researchers may use this understanding when exploring B2B buyer–seller interaction in different digitalized communication media.