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This case is based on primary data collected via interviews with the CEO of the company. The authors obtained the case release form to publish this case.

Various stakeholders, regulators, environmental activists and public awareness have increased companies’ pressure to contribute to environmental issues. However, the pressure seems to be more on large-scale companies to make progress and have an elaborate vision and goals related to environmental issues than small and medium enterprises (SMEs).

This case deals with the sustainability focus of the CEO of Ruscombe Artisan Food & Drink Ltd. (Made for Drink), an SME in the UK with a voluntary environmental impact investment proposal under consideration while having losses since 2017.

The case integrates the financial aspects and environmental considerations into this strategic investment evaluation process for making a capital investment decision. The case provides the actual financials of the company, including the income statement, balance sheet and cash flow statement of the company since its inception in 2017.

The case information enables students to comprehend and evaluate the consequences of doing a voluntary environmental capital investment project. The students will have the opportunity to apply simple capital investment methods and consider the external and less tangible environmental benefits in their final decision-making.

The case is suitable for undergraduate accounting or management modules, mainly introductory modules such as Managing Financial Resources, International Accounting, Finance, Introductory Corporate Finance, Basic Financial Literacy and Entrepreneurship.

The purpose of this paper is to fabricate and characterize the natural fibre (NF) reinforced epoxy composites containing flame retardants (FRs) and microcrystalline cellulose (MCC) in terms of flammability, thermal properties and dynamic mechanical performances.

The FRs used in this study were ammonium polyphosphate and alumina trihydrate.

The results demonstrated that the addition of MCC particles into the flame retardant composite (control) further enhanced the self-extinguishing properties of composites, in particular, the burn length. Thermogravimetric analysis showed that the mass residue improved with every addition of MCC particles at 700 °C. For instance, the residual weight enhanced from 28.4 Wt.% to 33 Wt.% for the control and the composite with 7 Wt.% MCCs, respectively. As obtained from the dynamic mechanical analysis, the glass transition temperature of composites increased upon increasing inclusion of MCC particles. For example, this parameter was 77.1 °C and 86.8 °C for the control and composite loaded with 7 Wt.% MCC, respectively.

Thus, the combination of MCC and FR had been proved to be a promising flame retardant system for NF reinforced epoxy.

Employees’ bootlegging innovation behavior is common and plays an important role in enterprise management. Based on the resource conservation theory and self-regulation theory, the purpose of this study is to explore the influence mechanism of leaders’ abusive supervision on employees’ bootlegging innovation behavior, with psychological safety as a mediator and mindfulness at workplace as a moderator.

Survey data were gathered from 591 employees’ self-assessment questionnaires in China. Hierarchical regression analysis was used to test the research model through SPSS and AMOS.

This study found that the leaders’ abusive supervision negatively affects employees’ bootlegging innovation behavior; employees’ psychological safety completely mediates the negative effect of leaders’ abusive supervision on employees’ bootlegging innovation behavior; and mindfulness at work moderates the influence of leaders’ abusive supervision on employee’ bootlegging innovation behavior, as well as the influence of leaders’ abusive supervision on employees’ psychological safety.

This study has significant implications in passive leadership that affect employees’ innovation. Authors found that leaders’ abusive supervise, mindfulness at workplace play a crucial role in employees’ bootleg innovation through psychological safety.

Theoretically, this study has enriched the antecedent research on employees’ bootlegging innovation behavior from the perspective of negative leadership behavior and employee psychology. And this study considered mindfulness at workplace as a boundary condition.

As a sociotechnical system, the metaverse has sparked heated discussion. However, concerns abound that the concept is “old wine in a new bottle” used for capital hype. The mixed definitions of the metaverse and unclear relationships between its technical features and user behaviors have greatly impeded its design and application. Therefore, the authors aim to sort out the metaverse definition and properties, analyze its technical features in various contexts and unveil the mechanisms leading to user behaviors.

The authors conduct a literature review on the definition, technical features and user behaviors of/in the metaverse.

First, the authors identify two main categories of the metaverse definition and find a mixed conceptualization. Second, the authors present technologies and technical features in the diverse contexts of the metaverse. Third, the authors summarize the effect of technical features on user behaviors from a sociotechnical perspective.

The authors analyze the definition, technical features, user behaviors of the metaverse and their theoretical foundations. Based on these findings, the authors propose a theoretical framework unveiling how social and technical elements affect user behaviors in the metaverse. In conclusion, the study offers a research agenda for future studies.

This study aims to determine how Basel III capital requirements affect the stability of Islamic banks globally during the global financial crisis and the COVID-19 pandemic.

The secondary data for all Islamic banks worldwide from 2004 to 2021 is obtained from the FitchConnect database. The main technique was a two-step generalized method of moment (GMM) system, and the data were tested using pooled ordinary least squares, fixed effects and difference GMM models for robustness checks.

Regression results support the moral hazard hypothesis based on evidence that both the total capital ratio and the Tier 1 capital ratio have a statistically significant positive impact on the stability of Islamic banks globally. Furthermore, neither the global financial crisis of 2008–2009 nor COVID-19 (2020–2021) significantly impacted the stability of Islamic banks worldwide. The results are robust across alternative measures of stability, capital buffers, dummy variables and estimation techniques. According to the descriptive statistics, the number of Islamic banks that disclose their regulatory capital ratios to the public has increased over the study period, and the mean of total capital and Tier 1 ratios are considerably greater than what is required by Basel II and Basel III.

Bankers, regulators and policymakers should benefit from the evidence on capital and risk management in Islamic banking according to Basel Committee on Banking Supervision (BCBS) and Islamic financial services board (IFSB) international standards in various jurisdictions.

This research builds on earlier studies that were both beneficial and instructive by exploring the relationship between BCBS and IFSB capital guidelines and the trustworthiness of Islamic banks in greater depth. This study uses numerous capital ratios, buffers and stability measures to provide an international context for research on Islamic banking. In addition, the database is up-to-date to include information about the COVID-19 pandemic aftereffects in the year 2021. This study also introduces the Basel membership of Islamic banks to provide context for countries still at the Basel II stage or are yet to begin implementing the Basel III international standard.

A robotic wheelchair system was designed to assist disabled people with disabilities to walk.

An anticipated sharing control strategy based on topological map is proposed in this paper, which is used to assist robotic wheelchairs to realize interactive navigation. Then, a robotic wheelchair navigation control system based on the brain-computer interface and topological map was designed and implemented.

In the field of robotic wheelchairs, the problems of poor use, narrow application range and low humanization are still not improved.

In the system, the topological map construction is not restricted by the environment structure, which helps to expand the scope of application; the shared control system can predict the users’ intention and replace the users’ decision to realize human-machine interactive navigation, which has higher security, robustness and comfort.

This study aims to empirically analyze the factors influencing digital financial inclusion in China.

Using panel data from 31 provinces in China for the years 2011-2018, the study constructed spatial econometric models for regression analysis at the national and regional levels.

Economic development, government intervention, internet penetration and the development of the credit level significantly affected the development of digital financial inclusion in China. However, the specific influence of the various factors varied by province. Provinces with less-developed economies generally had weaker economic foundations and underdeveloped digital financial services, making it more difficult to fully achieve digital financial inclusion.

Relevant government policies should strengthen digital infrastructure and improve the organizational systems and services of digital finance to support the balanced development of digital financial services in China.

China’s e-commerce development has been at the global forefront for decades, which suggests digital financial inclusion is also well-placed for strong development in China. However, quantitative research on the digital financial inclusion index has remained insufficient in China and worldwide, with most research ignoring the status of different development levels in a different region. To address this gap in the literature, this study empirically researched the status, regional differences and causes associated with these differences that impact digital financial inclusion in China.

The purpose of this paper is to investigate why users are willing to diffuse healthcare knowledge in social media by drawing on the communicative ecology theory (CET) and prior research on interpersonal communication.

This paper conducts a large-scale scenario-based online survey in WeChat (the most popular social media platform in China) to test the proposed research model and hypotheses. The final data set consists of 1,039 useful responses from WeChat users.

The results indicate that interestingness, emotionality and institution-based trust are the strongest antecedents in predicting healthcare knowledge-diffusing likelihood, followed by usefulness, source credibility and positivity. Further, the relationship between institution-based trust and healthcare knowledge-diffusing likelihood is partially mediated by source credibility.

Healthcare practitioners who seek to motivate individuals to disseminate healthcare knowledge need to phrase or frame healthcare knowledge in a way that draws greater interest, evokes stronger emotion, increases perceived usefulness or reflects positively on themselves. Healthcare organizations should also pay attention to strengthening users’ trust in the platform and source-related information that can indicate source authority.

This study is one of the first to investigate the dissemination of healthcare knowledge in the context of social media (WeChat in particular). Compared with other types of information, healthcare knowledge is more scientific and professional to the extent that most laypersons do not have relevant expertise to directly evaluate whether the content is credible and of high quality. Rather, their sharing likelihood is dependent more on other factors than perceived information quality and credibility; those factors include platform-related factors that may play an important role but has been overlooked in prior literature on interpersonal communication. By combining CET with interpersonal communication-related research and including institution-based trust as an important determinant of healthcare knowledge dissemination, this study provides a comprehensive analysis of healthcare knowledge diffusion process.

The purpose of this paper is to study the yaw control of the flapless aircraft and investigate the equivalent control effect (ECE) and the power consumption of the pneumatic control.

The control effects of the mechanical control and the pneumatic control are calculated and the ECE curves are obtained. The power consumption of the pneumatic control is analyzed. A new pneumatic drag-type yaw control method is proposed. The mechanisms of the drag-type yaw control and the conventional thrust-type yaw control are explored. The drag-type yaw control is divided into two combined blowing forms: inner-top outer-bottom blowing and inner-bottom outer-top blowing. The differences between two kinds of the drag-type yaw control at a small angle of attack and a large angle of attack are explored.

The ECE curves of the pneumatic control are obtained. The power consumption of the drag-type yaw control is much lower than that of the thrust type. The lift coefficient of the inner-top outer-bottom blowing is higher than that of the inner-bottom outer-top blowing, but the inner-bottom outer-top blowing has higher efficiency of the yaw control at a large angle of attack.

This paper contributes to the research of the flapless aircraft.

A new pneumatic drag-type yaw control method of the flapless aircraft is proposed.

The purpose of this paper is to provide “Comments” on two previous papers in this journal about fair value in Chinese accounting. It extends those papers by considering developments since 2006.

The paper analyses the contents of Chinese Accounting Standards, dividing the references to fair value into several different categories. This analysis is compared to the findings of the two previous papers. This paper then re-assesses the evidence about the alleged pressures from international institutions on Chinese accounting.

The two previous papers greatly overstate the importance of fair value in Chinese accounting, partly through misinterpreting Chinese standards and partly because of a lack of caveat that the instructions about fair value often relate to special circumstances or unusual companies. The theorising about Chinese enthusiasm for fair value is misguided: the present author suggests that China became keen to adopt international standards despite their use of fair value not because of it, and that China removed much of the fair value when it adapted international standards. The extension of the analysis beyond 2006 provides a fuller coverage but does not alter the conclusions.

The earlier of the two papers examined has been extensively cited. Researchers need to be warned that the technical content and the conclusions of both papers are questionable. Authors should define terms clearly and should provide sufficient reference detail to enable readers to check findings.

Multinational companies, auditors and financial analysts should not be misled into thinking that Chinese accounting makes extensive use of fair value accounting.

This paper critically re-assesses two previous papers, starting with detailed technical data and moving through to the influence of international institutions. This paper also newly extends the analysis of Chinese standards beyond 2006.