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A review of sustainability challenges of flame retardants (FRs) for textiles has been conducted. Specifically, the purpose of this paper is to identify and recommend solutions to sustainability challenges emanating from the raw material, processing technology and performance of the FRs used for textiles.

The approach used in preparing this paper was based on the review of various scholarly databases about the subject matter. The review approach is designed to inform the readers about the sustainability challenges of FRs for textiles. The science of burning and FRs for synthetic and cellulosic fibres were reviewed. Both synthetic and natural biodegradable FRs for textiles has been identified. The obtained literature was then synthesised to get information about sustainable challenges of non-halogenated FRs both synthetic and natural biodegradable. Finally, possible approaches for mitigating the identified challenges have been recommended.

The sustainability challenges of the FRs in terms of raw material, processing, affordability and performance have been identified. Synthetic FRs suffer from sustainability challenges in terms of raw materials, processing and non-renewability. Despite the environmental friendliness and sustainability in terms of being renewability, processability and biodegradability, natural biodegradable FRs have poor performance compared to synthetic ones. Moreover, natural biodegradable FRs depend on geographical condition and lack economic variability data. Potentially, the challenges of FRs can be mitigated through eco-friendly synthesis, chemical modification and sustainable methods of applications. Because of its renewability and environmental friendliness, biodegradable FRs have a potential to becoming sustainable if researched more.

In this review, a collection of literature about sustainability challenges of FRs and the approaches to overcome the challenges has been provided. The collected information was analysed and synthesised to bring understanding of the science of burning, types and application of FRs for textiles and biodegradable FRs. Sustainability challenges have been identified, and mitigation approaches are provided.

The purpose of this paper is to illustrate how qualitative data may be analysed using a method that can be considered as rigorous/scientific as any statistical analysis of quantitative data.

An artificial neural network programme CATPAC II™ was used to evaluate selected portions of two accounting standards: the Financial Reporting Standards Board of New Zealand's standard on consolidation; and the equivalent standard developed by the International Accounting Standards Committee and revised by the International Accounting Standards Board.

The analysis of the concepts of control in the two standards identifies the differences that exist between the two standards. These differences are illuminated through the use of a hierarchical cluster analysis of 40 unique concepts in each of the two standards and 2D representation of the concepts. The extent of the differences in the concepts was established through a rotational analysis of the two datasets.

This research is limited to the analysis of the concept of control and associated commentary paragraphs and supporting documents associated with two accounting standards. Different results may have been obtained had the whole standard been analysed.

Artificial neural network software can be used to support the intuitive textual understanding of the differences that exist in qualitative data. In this paper, the differences identified in the concepts of control may result in different interpretations being taken by the accounting standard users when determining what reporting entities to include in consolidated financial statements. Some additional uses for artificial neural network software in accounting research are also identified.

This paper is the first in the discipline to use artificial neural network software to analyse and compare different texts.

This paper examines the effect that the introduction of the FRS 9, the general disclosure standard in New Zealand, has on the level of disclosure of certain unspecified operating expenses. Generally, a low level of operating expense disclosure was found with no overall improvement recorded after the introduction of FRS 9. In many cases, companies did not disclose any unspecified operating expenses. Firm size and overseas listing/ownership appeared to be positively associated with the disclosure of unspecified operating expenses. Most companies did disclose the mandatory expenses monitored (depreciation, audit and directors' fees). Commentary is provided on the inadequacy of the discretionary aspects of accounting standards such as FRS 9, and the inadequacy of regulatory enforcement. Given the move to international harmonisation, and the level of disclosure seemingly at odds with international practice, the adoption and enforcement of International Accounting Standard 1 (IAS 1) would provide a simple solution.

In the presented research, the authors have conducted the literature review and organised real interviews of fruit retailers (FRs) to construct the advanced hierarchical structural (AHS) chain of macro-micro parameters for measuring the performances of defined fruit supply bazaars (FSBs). Apart from this, the purpose of this paper is to develop the grey set-based scorecard model for solving the proposed AHS chain of macro-micro parameters.

The performance of FSBs is linked with the supply of fruits towards clients under a feasible rate, which circuitously depends upon the evaluation of the economic locality of FSBs. The authors developed an advanced hierarchical structure of macro-micro parameters via a literature survey and considered these parameters based on the sampling score of FRs corresponding to select feasible FSBs/alternatives. Furthermore, the authors developed a grey set-based scorecard model for undertaking the incomplete information of FRs against the hierarchical structure.

It is found that the work is well suited for FRs as they can measure the performances of defined FSBs in accordance with their own opinions under the proposed AHS of macro-micro parameters. Apart from this, the work is useful for benchmarking the vegetable supply bazaars (VSBs) on the replacement of AHS. The proposed hierarchical structure with a grey-based scorecard model is flexible in its nature and can undertake more than 1,000 macro-micro parameters and FRs to access potential decision.

The conducted research work has a precise value for evaluating the economic FSB locality. The overall performance scores of considered FSB localities are computed as (∂₁)=1.991, (∂₂)=2.567 and (∂₃)=2.855, where (∂₃) is found to be more significant than available FSBs. This work can be used for opting the economic locality of VSB too.

This study aimed at investigating the value relevance of book value and earnings and the relationship between earnings and operating cash flow of two different financial reporting regimes in Malaysia. A market and nonmarket valuation approaches were utilised for that purpose. The result of market valuation approach of pool sample shows that book values and earnings are value relevant. We also observed that the change in financial reporting regime affects significantly the value relevance of book value and but not earnings. While book value and earnings are value relevant during the MASB period, only book value is value relevance during the FRS period. The result of non‐market valuation approach on the other hand, shows that the change in financial reporting regime has no significant effect on the relationship between earnings and operating cash flow. The result of market valuation approach implicates that the introduction of new or improved standards under FRS regime strengthen the position of book value thus leaving earnings behind in equity valuation. The result of non‐market valuation model implicates that the level of relationship between earnings and operating cash flow persists as long as operating cash flow comprise of cash and cash equivalent components whereas earnings comprise of cash and accruals components. The study contributes to the existing literature in the area of the effect of adoption of FRS on value relevance of accounting numbers in Malaysia.

The purpose of this paper is to discuss methods of capturing the impact of fire and rescue service (FRS) community safety work which directly aims to reduce the occurrence of specific incidents.

The impact assessment method described focuses on addressing one of the major problems with regards to attributing outcomes to FRS community safety work; the influence of external factors. This paper looked to assess the incident trends within a case study UK FRS within the context of the following external data sets: first, incident trends within other UK FRSs; second, demographic trends; and third, incident data from other public services.

There were instances, either across the whole region served by the case study FRS, or within specific districts, where evidence suggested a strong likelihood of the community safety work of the case study FRS contributing towards an observed reduction in incidents. These findings were established through filtering the impact of widespread external factors, which could impact upon incident figures.

The utility of this impact assessment relies upon FRS consistently recording the specific aims and focus of individual community safety activity, so that any positive outcomes can be attributed to a particular group of community safety initiatives.

This paper discusses how an evaluation process, to determine the likelihood of community safety impacting upon incident numbers, can be practically applied to a FRS.

The purpose of this paper is to compare the systems of fire and rescue services (FRS) in Estonia and Georgia with respect to recent centralization reforms, especially with performance measurement and management in mind, and analyse their prospects for successful implementations.

A desk study, covering all the main publicly available strategic plans of both countries relevant to FRS was conducted by the author. In addition, a meeting with the Georgian officials from the Emergency Management Agency was held in May 2016 and follow-up inquiries to specify certain aspects were made in the following two months.

This study demonstrates that Estonia is using performance indicators widely to set the target levels and manage the fire and rescue system, whereas Georgia is still under the process of introducing performance indicators. Therefore, since the systems of both countries are under centralized management in contrast to the typical European system, it would be suitable to learn from the reforms of each country to further understand the best practices.

Since Georgia was in the process of reform in 2016, it does not have many performance indicators or impact evaluations of the reform readily available, which makes the possibilities of comparison limited.

The last reform of the FRS in Estonia and Georgia was similar: the centralization of services to increase the potential of cooperation and standardize the level of service provision. Estonia’s FRS system is eager to implement the reforms based on a data-driven analysis, whereas Georgia, still in the process of reform, does not have many performance indicators. As a result, Georgia and other countries aiming to centralize their FRS system in the near future would have the perfect opportunity to learn from Estonia’s reforms as well as predict and adapt to the possible bottlenecks of the reforms. For a wider audience, an analysis of the possible challenges of centralizing public agencies in transitional countries are of interest.

The public service provision is not widely analysed in the context of transition countries. As the reforms are to some extent the result of the accession process of joining the EU, it is crucial to understand whether the reforms have the planned impact on public services. The current paper analysed the reforms and implementations of public management techniques in the FRS, based on two transitional countries: Estonia and Georgia. FRS has seen relatively few studies analysing and comparing the reforms of different countries.

The purpose of this paper is to help understanding the value of food resources (FRs). This may raise global awareness on their importance in macro- and micro-economics.

The relationship of FRs with human life was analyzed through literature review to illustrate their real value. Association of FRs production with the probability of becoming a high income country was estimated by analyzing the relevant data published by FAOSTAT, World Bank and United Nations to illustrate their value in macro-economy. Analyzing the interrelationship of prices with their attributes through literature review and the correlation of the relevant data published by FAOSTAT and OECD was undertaken to create a mathematical model for pricing FRs.

The real value of FRs is unaccountable, which makes their economic value (price) be not always determined on market. Increase in the probability of becoming a high income country with increase in FRs production indicates that their shortage may bottleneck macro-economic development. A mathematical model has been created for estimating the economic value of FRs.

These findings are applicable for managing (or administrating), pricing or evaluating FRs, analyzing their economic status, developing business and predicting tendency in micro-economy. They are also vital for managing or developing macro-economy. The findings should be useful for farmers, food companies, governmental agents, individuals, etc.

This is the first to report these findings. This is a significant progress in FRs research and valuable for education.

Based on the cognition–affect–conation pattern, this study explores the factors that affect the intention to use facial recognition services (FRS). The study adopts the driving factor perspective to examine how network externalities influence FRS use intention through the mediating role of satisfaction and the barrier factor perspective to analyze how perceived privacy risk affects FRS use intention through the mediating role of privacy cynicism.

The data collected from 478 Chinese FRS users are analyzed via partial least squares-based structural equation modeling (PLS-SEM).

The study produces the following results. (1) FRS use intention is motivated directly by the positive affective factor of satisfaction and the negative affective factor of privacy cynicism. (2) Satisfaction is affected by cognitive factors related to network externalities. Perceived complementarity and perceived compatibility, two indirect network externalities, positively affect satisfaction, whereas perceived critical mass, a direct network externality, does not significantly affect satisfaction. In addition, perceived privacy risk generates privacy cynicism. (3) Resistance to change positively moderates the relationship between privacy cynicism and intention to use FRS.

This study extends knowledge on people's use of FRS by exploring affect- and cognitive-based factors and finding that the affect-based factors (satisfaction and privacy cynicism) play fully mediating roles in the relationship between the cognitive-based factors and use intention. This study also expands the cognitive boundaries of FRS use by exploring the functional condition between affect-based factors and use intention, that is, the moderating role of resistance to use.

This study investigates the impact of geopolitical risk (GPR) on foreign remittances (FRs) for the top remittance-receiving countries.

The sample includes Mexico, France, Egypt, China, the Philippines, India, Vietnam, Ukraine, Germany and Belgium for the annual period of 1998–2022 using the nonlinear panel autoregressive distributed lag (ARDL) model to determine the asymmetry in the relationship.

The results suggest that, in the short term, positive GPR shocks have a positive and significant impact on FRs received. On the other hand, the long-run results suggest that adverse GPR shocks negatively affect FRs received in the sampled countries. Additionally, the study confirms the asymmetric impact of GPR on top remittances received in countries.

The policymakers, migrants and recipients should consider the asymmetric nature of GPR while making decisions regarding policies and the transfer of remittances. This information can be used to create more effective policies for controlling and reducing the effects of GPR on overseas remittances, such as assisting migrant workers and developing methods to lessen the volatility of these flows.

Acknowledging the potential fluctuations and uncertainties associated with GPR is crucial to make informed choices regarding remittance-related matters.