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This study aims to characterize the properties of natural cellulose fiber from the pseudo-stems of the curcuma zedoaria plant.

The fiber was extracted using the biological retting process (cold-water retting). The intrinsic fiber properties obtained were used to evaluate the possibility of using fiber for textile applications.

The average length of a curcuma zedoaria fiber was 34.77 cm with a fineness value of 6.72 Tex. A bundle of curcuma zedoaria fibers was comprised of many elementary fibers. Curcuma zedoaria had an irregular cross-section, with the lumen having a varied oval shape. Curcuma zedoaria fibers had tenacity and elongation value of 3.32 gf/denier and 6.95%, respectively. Curcuma zedoaria fibers had a coefficient of friction value of 0.46. Curcuma zedoaria fibers belong to a hygroscopic fiber type with a moisture regain value of 10.29%.

Extraction and Characterization of Curcuma zedoaria Pseudo-stems Fibers for Textile Application.

This study draws on agency, theory to evaluate the relationship between chief executive officer (CEO) duality and earnings quality, proxied by discretionary accruals. Additionally, this study aims to examine whether board independence moderates the relationship between CEO duality and earnings quality.

This study uses a fixed-effects regression model to examine the effect of CEO duality on earnings quality and to test whether board independence moderates that relationship for a sample of non-financial listed Portuguese firms-year from 2002 to 2016.

Consistent with agency theory, this study suggests that CEO duality decreases earnings quality. Further, the results also suggest that the earnings quality reduction associated with CEO duality is attenuated when the board of directors has a higher proportion of independent directors.

The findings based on this study provide useful information to investors and regulators in evaluating the impact of CEO duality on earnings quality and the effect of board independence on the role of CEO duality, especially under concentrated ownership.

To the knowledge, this study is the first to investigate the role of board independence on the association between CEO duality and earnings quality. In addition, this paper is the first empirical study to investigate the direct and indirect effect of CEO duality on earnings quality in Portugal.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

It has been proven that the characteristics of top management in an organization have an impact on the organization’s employee management strategies. In micro, small and medium-sized enterprises, the business owner’s influence is constructive. However, there has been little discussion about the influence of business owners’ personal characteristics on enterprises’ human resource management (HRM) strategies.

In this study, two complementary experimental designs – quantitative research and qualitative research – were adopted to verify the theoretical framework.

The results show that business owners with masculine characteristics tend to adopt the strategies of internal development and external acquisition, while those with feminine characteristics tend to adopt the strategies of internal development. Significant differences were found between the female business owner group and the male business owner group in terms of the relationship paths of gender role orientation, leadership style and gender role orientation and HRM strategies.

Firstly, this is the first time to discuss human resource management strategies from the perspective of gender roles. Secondly, the data of this research is collected from entrepreneurs, which is another advantage of this research. Finally, this research has obtained more valuable research findings. This study found that feminine bosses tend to adopt internally developed human resource strategies, while masculine bosses value internally developed human resource management strategies and also tend to adopt external acquisition strategies. Studies have shown that companies that adopt defensive strategies rely more on internally developed human resource management strategies, while those with exploratory strategies are more inclined to externally acquired human resource management strategies. So, does the boss’s gender role orientation match the organizational strategy, that is, feminine bosses adopt defensive strategies, while masculine bosses adopt defensive and exploratory organizational strategies? This point provides new research ideas for the development of private enterprises.

Research on training and/or L&D effectiveness is predominantly conducted in a traditional L&D context. Little research is conducted on training and/or L&D in the context of artificial intelligence (AI)-based learning. The present study aims to investigate the relationship between the adoption of AI-based learning systems and learners’ behavior. Drawing from the theory of planned behavior, the research examines the impact of attitude (ATT), subjective norm (SN) and perceived behavioral control (PBC) as AI-based learning intention (ALI) factors relate to changes in learners' behavior. Additionally, inspired by the self-determination theory by Deci and Ryan, the study further examines the mediating role of learner engagement between ALI and behavioral change.

Following a theoretical framework and using a systematic literature review method, the survey research has been planned by considering a sample from Indian industries. The collected data have been analyzed using SPSS-AMOS 27. While path analysis has been conducted to analyze the direct impact of ALI on learners' behavior, Hay’s PROCESS macro has been used to check the mediating impact of learner engagement between ALI and learners' behavior.

The results proved a significant and positive impact of all ALI factors such as ATT, SN and PBC on learners’ behavioral change. Further, the research found that learning engagement (LE) successfully mediates between AI learning intention and behavioral change.

In the absence of any empirical study in identifying the relationship among learning intention, LE and behavioral outcome, the result of this study may provide useful insights to researchers and practitioners.