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A numerical method is developed which can simulate the interaction between a finite compliant panel and an unsteady potential flow. A boundary‐element technique yields the flow solution whilst finite‐differences are used to solve the wall dynamics; these are then coupled to generate a fully interactive wall/flow system. Thus, the evolution of any wall disturbance can be followed. Parallel computing is appropriately employed and a stability investigation of a realistic compliant panel is carried out. Three‐dimensional flexural waves are found below a critical flow speed whilst beyond this threshold, essentially two‐dimensional unstable divergence waves are found. The form of divergence shows good agreement with that seen in experimental studies. The versatility of this new method will permit the investigation of a wide variety of single‐ and multi‐panel configurations subject to different forms of excitation.

This paper aims to empirically investigate the existence of dynamic capital structure among small and medium-sized enterprises (SMEs) across their life cycle stages.

The analysis examined a sample of 15,952 SMEs across five industry sectors for the 2009-2012 period. Several techniques, including ANOVA and multivariate regressions, were used to analyse firm-level data.

The findings suggest that start-up SMEs, on average, rely on equity capital, and that the level of equity capital increases as firms age. The short-term debt level is particularly high in early life cycle stages, decreasing later on. The long-term debt ratio is positively related to firm age, although it is low in all life cycle stages investigated.

The findings may help several parties, including firm owners, to better understand how capital structure can be related to various life cycle stages. Such an understanding may help these actors use financial resources efficiently.

To the authors’ best knowledge, little research has addressed whether there are any differences in financing patterns over the firm life cycle.

In the wake of climate change and its associated impact on firms' performance, this paper attempts to provide a piece of empirical evidence in support of the effect of weather conditions on the stock market performance.

Monthly time-series dataset and the fully modified ordinary least square (FMOLS) semi-parametric econometric technique are used to establish the effect of weather variables on stock market return.

This study finds that temperature and wind speed have a negative and statistically significant relationship with stock market performance. Likewise, humidity exhibits a negative relationship with stock market performance, albeit insignificant. The relevant stock market and macroeconomic control variables are statistically significant in addition to exhibiting their expected signs. The findings lend support to advocates of behavioural factors inclusion in asset pricing and decision-making.

For policy purposes, the authors recommend that traders, investors and stock exchange managers must take into consideration different weather conditions as they influence investors' behaviour, investment decisions, and consequently, the stock market performance.

To the best of the authors’ knowledge, this study provides the first empirical evidence of the nexus between disaggregated weather measures and stock market performance in Ghana. This study uses monthly data (which are very rare in the literature, especially for developing country studies) to provide empirical evidence that weather influences stock market performance.

The purpose of this paper is to critically explore the implementation of cost accounting systems (CAS) using content analysis. In particular, it aims to examine the impact of Sri Lankan cultural and local characteristics on the adoption of CAS. In particular, it examines the factors that facilitate or hinder the adoption of CAS in Sri Lanka.

Primary data for the research were obtained by interviewing selected respondents from Sri Lanka’s manufacturing and service sectors. They were shortlisted using maximum variation sampling to obtain a representative cross-section of the national population. A total of 16 respondents were interviewed, which resulted in 57 interview paragraphs to be coded. Several theories were used to analyse them, namely, the theory of institutional isomorphism (homogeneity) and the theory of heterogeneity, as well as Clifford Geertz’s cultural theories.

A cross-comparison between the findings and relevant literature indicates the existence of complete institutional isomorphism and partial institutional heterogeneity in Sri Lanka. Heterogeneity exists in organisations such as foreign multinationals, which have adopted unique and sophisticated CAS. In addition, inadequate access to information and the orientation of the local culture has affected the implementation of CAS in Sri Lanka, with a lack of awareness of the importance of CAS, a sluggish approach to costing and cultural values forming prominent barriers to its implementation. These findings are plausible in light of the relationship between a sluggish approach towards costing (a low cost awareness), and local attitudes towards the implementation of more efficient accounting practices such as CAS.

This research is invaluable as a tool for Sri Lankan policymakers and practitioners, enabling the public and private sectors to provide education and training to enhance staff understanding and promote a positive attitude towards costing. With more efficient institutional CAS, the country’s economy will be more competitive internationally. As well as policymakers and practitioners, this research could be used by academicians for advancing theoretical development around the cultural triggers and barriers for adopting more innovative and fresher CAS in Sri Lanka.

The originality of this research can be justified on two counts. Firstly, although a wealth of research exists that examines the influence of culture on behaviour, this research specifically evaluates the impact of cultural factors on attitudes towards costing. These factors could be facilitators or obstructions for implementing CAS. Secondly, this research aims to combine both earlier and recent theories of institutionalism with Clifford Geertz’s cultural theory, to investigate how people and institutions in Sri Lanka adopt CAS. Earlier studies have focused merely on earlier theories of institutional homogeneity.

In recent years, the field of social studies education has seen renewed interest in using inquiry to teach intradisciplinary concepts and skills. However, prospective primary grade teachers may have few (if any) opportunities to observe classroom teachers modeling inquiry during field placements. Methods courses provide fitting contexts in which to introduce preservice teachers (PSTs) to inquiry as a basis for intellectually challenging, meaningful social studies instruction. The purpose of this paper is to utilize a published inquiry curriculum developed for the New York Social Studies Toolkit (NYSST) Project as a tool to explore PSTs’ thinking about teaching first grade economics.

This qualitative study utilized focus groups with two groups of early childhood PSTs enrolled in a social studies methods course (n=28). Secondary data sources included PSTs’ handwritten comments on hard copies of the inquiry curriculum and the researcher’s analytic memos.

In the process of critiquing curriculum during focus group interviews, PSTs concentrated on the proposed tasks, evaluated those tasks for their potential to affect children’s understanding, and suggested new activities that would promote more active student engagement. Participants recognized the significance of children’s prior knowledge and were sensitive to students’ family values, although they underestimated young children’s capacity for robust discussion and intellectually challenging content.

This study is unique in its use of a published NYSST Project inquiry to explore how PSTs make sense of new curriculum. Its attention to PST education for primary grades contributes to elementary social studies literature. Additionally, this study addresses a general concern in teacher education about the need for PSTs to develop skills in interpreting and adapting curriculum materials. Findings suggest that engaging PSTs in discussions about social studies curriculum can help teacher educators identify latent learning goals for their courses that may be overlooked or assumed unnecessary.

This study aims to gain an understanding from parents and teachers about the types of food provision practices and venues, and the food-related policies and rules in primary schools in Australia; and investigate any differences in the presence of policies and rules based on the school location and school type.

Data were collected via two online surveys from August 2019 to March 2020. Descriptive statistics were employed to analyse quantitative responses. Respondents' written responses to food-related policies were categorised into groups.

The two most common food provision services were canteen and lunch order services (mentioned by 72 and 55% of respondents, respectively). Of the 425 respondents whose schools had a canteen (parents and teachers together), 62% reported their school implements a healthy school canteen policy. Significantly more parents compared to teachers, and more respondents from government schools compared to non-government schools stated that their school had implemented such a policy. Approximately half of the respondents (47%) stated their school had implemented other food-related policies and/or rules. These policies or rules belonged to four categories: avoiding certain foods, avoiding food sharing, avoiding food packages and promoting healthy eating.

This study shows the disparities exist in implementing food-related policies among primary schools in Australia. Nutrition promoters and policy planners should consider these results and find the best mechanisms to minimise the gaps in policy implementation.

Recently in this Journal, Cutting and Kouzmin postulated a three‐phase group decision‐making process. This paper demarcates, within that framework, a set of contending corporate board decision‐making perceptions. It’s premise is that how directors determine how investigations should be conducted, evidence should be assessed, and the truth should be decided depends on their epistemological and ontological predisposition. The philosophy of the social sciences offers four contending epistemological and ontological lens used to describe, analyze, evaluate and judge their corporate world. Each is fundamentally flawed. What is needed, then, are reflexive and pluralized corporate governance structures and processes that can accommodate a variety of epistemological and ontological imperatives. The broad conclusion drawn is that good corporate governance requires directors to recognize the limitations of their understanding of corporate governance reality, to treat all truth claims skeptically, and never to resort to self‐deception or self‐delusion just to avoid unpleasant corporate governance truths.

The purpose of this study is to examine if public policy satisfaction is related with perceived financial security. The public policy examined is an emergency income policy in Brazil.

The authors used a questionnaire to interview a random sample of 235 single-parent women who received Emergency Aid (EA) resources in Brazil during the pandemic. The questionnaire included measures of financial security, financial anxiety, financial resilience and profile aspects. The authors applied a multiple regression approach to identify the determinants of financial security during the pandemic.

Our findings show that factors such as satisfaction with the emerging income policy and financial resilience are positively related to perceived financial security. Financial anxiety, financial fragility and job loss in the pandemic are negatively related with perceived financial security.

While our results correspond to a random probabilistic sample of women residing in southern Brazil, they may not be generalizable to Brazil as a whole.

This study provides evidence of the financial situation in the pandemic for the lives of economically vulnerable women. The research encourages government and financial institutions to understand the unique challenges faced by vulnerable populations during the pandemic and analyzes the direct results of EA. The study contributes to the establishment of policies to support vulnerable populations, encouraging security and financial resilience.

This research is innovative in its analysis of women’s financial situations during the pandemic, taking into consideration both behavioral aspects and profiles. Our focus on a specific case of emergency income policy adds to the understanding of the relation of such policies on vulnerable populations.

This study aimed to evaluate the potential of artificial intelligence (AI) as a tool for knowledge synthesis, the production of written content and the delivery of coaching conversations.

The research employed the use of experts to evaluate the outputs from ChatGPT's AI tool in blind tests to review the accuracy and value of outcomes for written content and for coaching conversations.

The results from these tasks indicate that there is a significant gap between comparative search tools such as Google Scholar, specialist online discovery tools (EBSCO and PsycNet) and GPT-4's performance. GPT-4 lacks the accuracy and detail which can be found through other tools, although the material produced has strong face validity. It argues organisations, academic institutions and training providers should put in place policies regarding the use of such tools, and professional bodies should amend ethical codes of practice to reduce the risks of false claims being used in published work.

This is the first research paper to evaluate the current potential of generative AI tools for research, knowledge curation and coaching conversations.