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The purpose of this research is to investigate the importance and status of conditional accounting conservatism indicators and financial flexibility for the management of legal claims of the company during the outbreak of Corona.

The research method was implemented using statistical analysis in the SPSS environment. The participants of this research can be experts and specialists working in companies admitted to the stock exchange and expert professors in accounting fields; auditing; economy; financial engineering and financial management, categorized. The data related to the localization tool of research variables were collected by snowball sampling method in the summer of 2022.

One of the main results of the research is that based on the opinions and professional experience of experts and professionals working in companies admitted to the stock exchange and academic experts, within a range of seven, “The number of legal claims of the company with electronic businesses” under the title of the main indicator in the legal claims of the company in the outbreak of Corona from the importance dimension; “Exchange rate fluctuations in financial resilience” under the title of the main indicator in financial resilience in the Corona outbreak from the functional dimension; “The number of legal claims of the company with government institutions” under the title of the main indicator in the company’s legal claims in the Corona outbreak from the functional dimension; “The company’s conservatism score” under the title of the main indicator in the conditional conservatism of accounting in the Corona outbreak from the functional dimension; “oil price fluctuations in financial resilience” under the title of the main indicator in financial resilience in the Corona outbreak from the importance dimension; and “type of industry based on total assets” under the title of the main indicator in the conditional conservatism of accounting in the Corona outbreak was calculated from the importance dimension.

Although the previous literature has studied the direct correlation between accounting conservatism and financial flexibility, this work focuses on examining the direct association between accounting conservatism and financial flexibility in the post-Corona era and is carried out to resolve legal claims.

This study evaluated the impact of a faculty training program on student assessment using the Kirkpatrick model.

A self-reported survey assessed 111 Saudi and non-Saudi participants' satisfaction. Subjective and objective measures (self-reported measures, assessment literacy inventory and performance-based assessment tasks) gauged participants' learning level. Pre- and post-training data were collected from 2020 to 2022.

A highly significant effect on satisfaction (>80%) and learning levels was observed, as manifested by workplace practices of student assessment (>70%, the cut-off score). Pre- and post-training comparisons of participants' satisfaction and assessment literacy scores showed significant improvements following training. Multiple regression analyses showed no significant effects for gender and educational attainment but a substantial impact of academic cluster on participants' student assessment skills.

Long-term effects of training faculty on assessment practices and student achievement will be studied at the institutional level in future research.

The current study contributes to human capital investment via faculty training on student assessment, helping them comply with assessment best practices. This assures the quality, fairness and consistency of assessment processes across disciplines in higher education institutions, enhances assessment validity and trust in educational services and may support institutional accreditation.

This study provides opportunities for sharing best practices and helps establish a community of practice. It enhances learning outcomes achievement and empowers higher education graduates with attributes necessary to succeed in the labor market. The human capital investment may have a long-term impact on overall higher education quality.

This study contributes to the scarce literature investigating the impact of training faculty from different clusters on student assessment using subjective and objective measures. It provides developing and evaluating a long-term student assessment program following the Kirkpatrick model.

Coronavirus disease 2019 (COVID-19) has had global repercussions on use of e-learning solutions. In order to maximise the promise of e-learning, it is necessary for managers to understand, control and avoid barriers that impact learner continuance of e-learning systems. The technology, individual, pedagogy and enabling conditions (TIPEC) framework identified theoretical barriers to e-learning implementation, i.e. grouped into four theoretical concepts (7 technology, 26 individual, 28 pedagogy and 7 enabling conditions). This study validates the 26 theoretical individual barriers. Appreciating individual barriers will help the e-learning implementation team to better scope system requirements and help achieve better student engagement, continuation and ultimately success.

Data were collected from 344 e-learning students and corporate trainees, across a range of degree programs. Exploratory and confirmatory factor analysis was used to define and validate barrier themes. Comparison of results against the findings of Ali et al. (2018) allows comparison of theoretical and validated compound factors.

Results of exploratory and confirmatory factor analysis combined several factors and defined 16 significant categories of barriers instead of the 26 mentioned in the TIPEC framework.

Individual learner barriers, unlike technology and pedagogy barriers which can be directly identified and managed, appear abstract and unmanageable. This paper, considering implementation from the learner perspective, not only suggests a more simplified ontology of individual barriers but presents empirically validated questionnaire items (see Appendix) that can be used by implementation managers and practitioners as an instrument to highlight the barriers that impact individuals using e-learning factors. Awareness of individual barriers can help the content provider to adapt system design and/or use conditions to maximize the benefits of e-learning users.

The direction of the causality relationship between Foreign Direct Investment (FDI) and economic growth is a highly controversial issue in the literature. There are two basic approaches advocating different causal directions between FDI and growth, which are called hypotheses of FDI-led Growth and Growth-led FDI. The aim of this study is to analyze the causality relationship between FDI and economic growth in RCEP countries and thus make a new contribution to the discussions in the relevant literature. In addition, the results of the study are expected to provide important implications for the policies to be designed for economic growth based on FDI flows to RCEP countries. Thus, by examining the direction of causality between FDI and economic growth in RCEP countries, we aim to provide a new contribution to related literature and make some implications for the policy design process of economic growth in the RCEP area.

We empirically examined the direction of a causal link between FDI and economic growth in the context of Regional Comprehensive Economic Partnership (RPEC) countries in order to test the hypothesis of FDI-led growth and Growth-led FDI. Accordingly, as our main variables of interest, we incorporated the inward foreign direct investment stock to gross domestic product ratio (FDI) and gross domestic product per capita (GDP). Hatemi-J (2012) asymmetric causality test has been employed in the investigation of the direction of causality between FDI and GDP over the period of 1980–2020. Thus, unlike most of the studies investigating the direction of causality between FDI and growth using the linear causality analysis method, our study performed a nonlinear causality analysis.

Empirical results reveal that the causal relationship between FDI and national income in RPEC countries is non-linear or asymmetric . The results of the symmetric causality test for both from FDI to national income and from national income to FDI are statistically insignificant for all countries. Therefore, this finding obtained from the study provided an important guide to the econometric methods to be used in other studies to be conducted in the same region in the future. Concerning the asymmetric causality relationship from FDI to growth, positive FDI shocks are an important cause of national income in most RCEP countries. However, the effect of negative FDI shocks on national income is quite weak compared to positive shocks. Regarding the asymmetric causality relationship from growth to FDI, positive national income shocks do not create a significant causal relationship with FDI. Similarly, the effects of negative national income shocks on FDI are statistically insignificant. Overall, asymmetric causality test results reveal that positive FDI shocks have an important causal impact on economic growth in most RCEP countries. Thus, the results of econometric analysis mostly support the argument that the FDI-led growth hypothesis rather than the Growth-led FDI hypothesis in RCEP countries. Accordingly, policy-makers in most of the RCEP countries should continue to provide more incentives and facilities to multinational companies in order to ensure constant economic growth.

Our study brings a significant difference in the econometric method used compared to most of the other studies in the literature. Existing empirical studies on the direction of causality between FDI and growth mostly use standard Granger-linear causality-type tests to detect the direction of causality among FDI and growth. Unlike most of the studies in the literature, our study adopted a different methodological approach, namely the Hatemi J test to detect the non-linear causality between FDI and economic growth in RCEP countries. Therefore, this paper made a new methodological contribution significantly to the literature focusing on the causal relationship between FDI and economic growth by using a non-linear causality method rather than a linear causality one.

Try to find a way to treat wastewater and achieve its purification from suspended waste, which was removed by examining the magneto-Williamson fluid on a horizontal cylindrical tube while taking advantage of solar radiation and nanotechnology.

The effect of Cattaneo–Christoph law of heat transfer, solar radiation, oblique magnetic field, porosity and internal heat generation on the flow was studied. The control system was solved by the numerical technique of Chebyshev pseudospectrum (CPS) with the help of the program MATHEMATICA 12. The tables comparing the published data results with the existing numerical calculation match exactly.

The tables comparing the published data results with the existing numerical calculation match exactly. The current simulation results indicate that when using variable viscosity, the Nusselt number and surface friction decrease significantly compared to their value in the case of constant viscosity, and variable viscosity has a significant effect on flow, which reduces speed. Curves and increasing temperature profiles.

Developing a theoretical framework for the problem of sewage turbidity in a healthier and less costly way, by studying the flow of Williamson fluid with variable viscosity (to describe the intensity of sewage turbidity) on a horizontal cylindrical tube, and taking advantage of nanotechnology, solar radiation, Christoph’s thermal law and internal heat generation to reach water free of impurities. Inclined magnetic force and porous force were used, both of which played an effective role in the purification process.

E-learning has gained much focus from educators and researchers, with many extolling e-learning over traditional learning. Despite this focus, implementation of e-learning systems often fails. The purpose of this paper is to consider a range of barriers, impacting the success of e-learning implementations, yet to the best of the authors’ knowledge no conceptual framework is able to consolidate existing research.

This paper undertook an in-depth review of literature concerning e-learning implementation barriers. Papers were extracted from established peer-reviewed journals and open sources. Articles not related to e-learning implementation barriers were discarded. A total of 259 papers were identified, published between 1990 and 2016. Hermeneutics and data-driven qualitative content analysis was used to define 68 unique barriers.

The 68 unique barriers were thematically grouped into four conceptual categories, i.e. Technology (T), Individual (I), Pedagogy (P), and Enabling Conditions (EC). These four categories led to the conceptualization of “TIPEC” framework, which highlights the key concepts hindering e-learning implementation and delivery. Results show that most articles only consider a narrow range of success barriers.

The proposed TIPEC framework acts as a guide for education practitioners, system developers, policy makers, and researchers. It provides stakeholders with a summary of e-learning barriers.

This paper fulfils an identified need for a conceptual framework that consolidates all current research related to e-learning implementation barriers.