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The purpose of this study is to focus on Israeli Beduin school teachers and examine the nature of their satisfaction with the job, perception of organizational climate, and their interaction. The 185 elementary school teachers included in the study are predominantly Israeli Arabs, expected to function within a modern organization and become change agents to the Beduin pupils. Job satisfaction has been measured by twenty‐three items, resulting in two major factors: task issues and interaction with other people. Organizational climate includes fifty‐four items, condensed into two factors: principal‐teachers relations, and negative feelings about the school's atmosphere. The effect of climate on satisfaction was examined in two separate regression models, one where the dependent variable is the task aspect of satisfaction, and the other is the human relations aspect. Climate factors have been found to have a strong and meaningful explanatory power only in the former satisfaction model. The latter has an overall weak explanatory value. Throughout the analyses, the role of principal‐teachers relations appears to be dominant.

The aim of this paper is to investigate the Islamic work ethic (IWE) and individualism among Arab college students in Israel, who represent an ethnic and religious minority in a western‐oriented state.

The participants included 837 male and female Arab college students from an academic and a technical college in northern Israel. Most participants (64 percent) were Academic college students. Two measures were used: the IWE and individualism scales developed by Ali. Correlation analysis and two‐way multivariate analysis were used to analyze the data.

There was a strong and highly significant correlation between the IWE and individualism scales. Academic college students scored significantly higher than technical college students on both scales. There were significant interactions between gender and marital status, and college type and year of studies, on the scales.

Within the multi‐cultural context of Arab college students in Israel, the IWE and individualism scales emerged as reliable, practical measures for understanding the work‐related values of Arab college students in Israel.

This study is the first in the published literature to use the IWE and individualism scales among Arab students who were not raised in a homogeneous Islamic cultural context. Although the Arab minority in Israel is exposed to Israeli and Western, as well as Islamic, cultural and organizational influences, IWE scale proved to be highly reliable for this population. The IWE and individualism scales, used together, were uniquely effective for capturing the many nuances of work‐related values in this complex, multi‐cultural context.

This paper aims to study the effect of concentric hot circular cylinder inside egg-cavity porous-copper nanofluid on natural convection phenomena.

The finite element method–based Galerkin approach is applied to solve numerically the set of governing equations with appropriate boundary conditions.

The effects of different range parameters, such as Darcy number (10–3 = Da = 10–1), Rayleigh number (103 = Ra = 106), nanoparticle volume fraction (0 = ϑ = 0.06) and eccentricity (−0.3 = e = 0.1) on the fluid flow represent by stream function and heat transfer represent by temperature distribution, local and average Nusselt numbers.

A comparison between oval shape and concentric circular concentric cylinder was investigated.

In the current numerical study, heat transfer by natural convection was identified inside the new design of egg-shaped cavity as a result of the presence of a circular inside it supported by a porous medium filled with a nanofluid. After reviewing previous studies and considering the importance of heat transfer by free convection inside tubes for many applications, to the best of the authors’ knowledge, the current work is the first study that deals with a study and comparison between the common shape (concentric circular tubes) and the new shape (egg-shaped cavity).

The main purpose of this work is to arrive at a three-dimensional (3D) numerical solution on mixed convection in a cubic cavity with a longitudinally located triangular fin in different sides.

The 3D governing equations are solved via finite volume technique by writing a code in FORTRAN platform. The governing parameters are chosen as Richardson number, 0.01 ≤ Ri ≤ 10 and thermal conductivity ratio 0.01 ≤ Rc ≤ 100 for fixed parameters of Pr = 0.7 and Re = 100. Two cases are considered for a lid-driven wall from left to right (V+) and right to left (V−).

It is observed that entropy generation due to heat transfer becomes dominant onto entropy generation because of fluid friction. The most important parameter is the direction of the moving lid, and lower values are obtained when the lid moves from right to left.

The main originality of this work is to arrive at a solution of a 3D problem of mixed convection and entropy generation for lid-driven cavity with conductive triangular fin attachments.

The purpose of this paper is to investigate the moderating effect of task complexity on external auditors’ cooperation (EAC), top management empowerment and internal auditors’ independence, which affect internal auditors’ effectiveness in the Jordanian public sector.

This paper utilised 117 usable questionnaires from financial managers and internal audit (IA) managers of the Jordanian public sector institutions. The collected data were analysed using partial least squares-structural equation modelling (PLS-SEM).

The results reveal that EAC, top management empowerment, and internal auditors’ independence are the factors which positively and significantly affect the internal auditors’ effectiveness, as supported by the resource-based theory, with incomplete support for the task complexity’s role as a moderator.

The findings are important for the decision-makers and regulators in introducing new legislation and regulation for the IA profession in the Jordanian public sector.

It is shown that the factors affecting the internal auditors’ effectiveness can definitely enhance their ability to achieve the role of IA in protecting public funds and limiting financial and administrative corrupt practices, particularly in the public sector.

To the best knowledge of the authors, this study is one of the first studies that addresses task complexity as an interaction effect on the factors affecting internal auditors’ effectiveness in the public sector.

This paper aims to investigate the direct and indirect relationship between CEO compensation and earnings management using corporate social responsibility (CSR) as a mediating variable.

This study examines 159 French firms listed on the SBF 250 index, encompassing 1,908 firm-year observations from 2011 to 2022, to investigate the relationship between CEO compensation, CSR and earnings management. We used discretionary accruals as the earnings management measure, under the Kothariet al. model (2005). The direct and indirect effects between CEO compensation and earnings management were tested using structural equation model analysis.

The results reveal that CEO compensation positively influences earnings management. Higher CEO compensation is associated with a greater likelihood of engaging in earnings management practices. CSR was found to partially mediate the relationship between CEO compensation and corporate earnings management. Further analysis indicates that the social and environmental dimensions of CSR contribute significantly to this mediating effect.

The study’s focus on the French institutional context may limit the generalizability of the findings to other regions. In addition, the relatively small sample size, given the limited number of publicly listed firms in France, suggests that extending the study to include other European countries could enhance the robustness of the results.

The findings have practical implications for companies, policymakers and regulators seeking to curb opportunistic managerial behavior. Regulators can develop policies that promote transparency and ethical financial reporting, leveraging CSR as a governance tool to curb earnings manipulation.

This study highlights the ethical concerns of excessive CEO compensation, which may incentivize earnings management and undermine financial transparency. It emphasizes the need for strong CSR practices, particularly in the social and environmental dimensions, to mitigate these issues and align corporate behavior with societal and sustainability goals.

The originality of this paper lies in its exploration of both direct and indirect relationships between CEO compensation and earnings management, with CSR acting as a mediating variable. Unlike previous studies that have primarily focused on the direct link between CEO compensation and earnings management, this research investigates the potential mediating role of CSR in this relationship. In addition, this study distinguishes itself by examining the impact of the structure of CEO compensation on earnings management. While the existing literature has concentrated on total CEO compensation, the effects of its individual components such as fixed and variable compensation remain underexplored.

This article aims to evaluate total quality management (TQM)-enabling factors' impact on corporate social responsibility (CSR) activities and business performance through evidence from Vietnamese coffee firms.

Based on collecting data via in-depth face-to-face interviews with employees, who are working in the Vietnamese coffee companies. The partial least squares structural equation modeling (PLS-SEM) approach has been employed to investigate the relationship among the TQM-enabling factors, corporate social performance (CSP) and business performance.

A total of 13 TQM-enabling factors have been identified and divided into two categories, namely human and functional. The statistical results revealed a positive signal to remarkably enhance CSP and business performance by adopting those TQM-enabling factors into Vietnamese coffee firms.

The framework model of this research should be evaluated in different contexts worldwide or in another sector that can further identify the TQM-enabling factor and the correlation among these constructs.

This article provides top managers of Vietnamese coffee firms with knowledge of TQM-enabling factors that may enable them to meet superior performance, including CSP, finance and reputation.

This is a unique study to employ the approach into the Vietnamese coffee industry context up-to-date, which is one of the essential sectors affecting Vietnam's sustainable development.

Electricity plays an essential role in nations' economic development. However, coal and renewables currently play an important part in electricity production in major world economies. The current study aims to forecast the electricity production from coal and renewables in the USA, China and Japan.

Two intelligent grey forecasting models – optimized discrete grey forecasting model DGM (1,1,α), and optimized even grey forecasting model EGM (1,1,α,θ) – are used to forecast electricity production. Also, the accuracy of the forecasts is measured through the mean absolute percentage error (MAPE).

Coal-powered electricity production is decreasing, while renewable energy production is increasing in the major economies (MEs). China's coal-fired electricity production continues to grow. The forecasts generated by the two grey models are more accurate than that by the classical models EGM (1,1) and DGM (1,1) and the exponential triple smoothing (ETS).

The study confirms the reliability and validity of grey forecasting models to predict electricity production in the MEs.