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The study reported in this paper is devoted to the characterization, by thermal analysis, of human bones stored at different temperatures. Two types of bone were used, the first healthy and the second one osteoarthritis. The results reported are referred to analysis of the DSC patterns and TG, DTG values of the specimens of femoral-head banked at -30 °C and -80 °C immediately after the surgical removal or washed with acetone and then stored. These treatments must be performed immediately after the surgery in order to prevent the degradation of the collagen protein, i.e. collagenases. The thermodynamic differences between the healthy and the pathological bones add to biological contraindication as to why the osteoarthritis bone cannot be utilized for allograft.

Fintech provides the necessary ecosystem for businesses to accept payments for goods and services in the most seamless manner. It can also be said that innovation in Fintech is one of the growth drivers for businesses in today's globalised market.

Fintech is revamping the entrepreneurship business by bridging the gap between the market and real-time access to investment. It provides entrepreneurs with numerous advantages like easy access to resources, reduced expenses and better customer experience. Hence, this research has focused on evaluating the impact of Fintech business on entrepreneurship business in the global market.

A mixed method of data collection has been used to conduct the research in which primary data have been collected using an online survey and secondary data have been collected from online articles and peer-reviewed journals. An online survey of 51 business managers recruited from the social networking platform LinkedIn has been done to collect primary data. Secondary data have been collected from the online database Google Scholar which has been published in the last five years.

The findings of the study have highlighted the various impacts that Fintech has had on entrepreneurship business in the global market and the reason why it is such an important factor for growth.

Companies avoid taxes in a variety of ways and use different methods to do that, one of the most common being earnings management. The purpose of this paper is to investigate whether companies manipulate their financial data in order to reduce taxes paid.

We considered a sample of 63 listed Romanian companies for the period 2016–2021. The Beneish model was used for estimating earnings management, and the effective tax rate was used to measure tax avoidance. The analysis was carried out using regression analysis in Stata13 software.

The findings of the research indicate a negative and statistically significant association between effective tax rate and earnings management, implying that one of the main reasons why companies manipulate their earnings to reduce tax burden and avoid taxes. Moreover, our results show that return on assets (ROA) has a statistically significant negative influence on the effective tax rate. Furthermore, our analysis reveals that firm size, growth, and Big4 audit have no effect on effective tax rate.

Because it analyzes concrete cases using financial data and provides some recommendations for addressing the issue of tax avoidance, this work is useful in advancing both quantitative and qualitative research on this topic. This research is relevant for businesses, governments, regulators, audit professionals and investors.

The study, by analyzing concrete cases using reported financial data, contributes in filling the gap within the literature that results from a lack of scientific research on the relationship between tax avoidance and earnings management, and then it clarifies the nature of the causal connection between them. Moreover, it considers a combination of firm related variables including performance, size and also audit quality.

The aim of this study is to approach the way in which corporate governance influences the occurrence of financial fraud, as expressed by the M-Beneish score. In order to get further into the topic, we have first computed a corporate governance score based on the comply-explain statement and then selected a few elements that are part of the corporate governance reporting: equilibrium of board members (EQUIL), independence of board members (INDEP), selection of the board members (NOM), remuneration policy (REM), audit committee (AUDIT) and the proportion of female directors on boards (GenF). They were tested, one by one, using the financial fraud score to see the way in which they interact.

The study is conducted on a sample of 65 companies listed on the Bucharest Stock Exchange (BSE) for the 2016–2022 period. The data were processed using three-stage general least square [general least squares (GLS), with iteration, igls and option] with a common first-order panel-specific autocorrelation correction, so as to explain how a poor adoption of the corporate governance score and its elements has a negative implication for the M-Beneish score, controlling for the auditor opinion, type of auditing company and if the company is privately owned.

The results support most of our research hypothesis, revealing that a poor adoption of the corporate governance score and its components – AUDIT, EQUIL, INDEP and GenF – negatively influences the M-Beneish score, i.e. a low corporate governance score will lead to an increase in financial fraud. This is an encouraging aspect, for an improved adoption of the corporate governance principles reduces the occurrence of financial fraud.

This is a study that concerns the relationship between corporate governance and financial fraud for the case study for Romania.

The study highlights the importance of adopting the corporate governance code applied to the Romanian business environment. By measuring the presence of financial fraud appearance through the M-Beneish score, we have managed to outline the negative relationship between the two components. Thus, it is an important aspect of which companies should take account, so they will have long-term benefits and ensure the continuity of the business.

The policy implications of this project are for policymakers, so that they will understand how a good corporate governance mechanism will enhance high-performing businesses. Different aspects regarding corporate governance were validated and are in the process of being validated. Managers can extract and try to understand and apply the good characteristics of corporate governance for the well-being of their companies. At a broader level, the macroeconomic environment will increase its own well-being while encouraging market players to enhance qualitative corporate governance reporting. There is no doubt that corporate governance has a positive impact on businesses.

The study highlights the importance of adopting the corporate governance code as applied to the Romanian business environment. By measuring the occurrence of financial fraud using the M-Beneish score, we have managed to outline the negative relationship between the two components. Therefore, this is an important aspect that companies should take into account in order to have long-term benefits and ensure the continuity of their business.

In Arizona’s mature, market-based school system, we know little about how school leaders make meaning of school choice policies and programs on the ground. Using ethnographic methods, the author asked: How do school leaders in one Arizona district public school and in its surrounding community, which includes a growing number of high-profile and “high-performing” Education Management Organisation (EMO) charter schools, make meaning of school choice policies and programs? The paper aims to discuss these issues.

The author analysed 18 months of qualitative fieldnotes that the author collected during participant observations and six semi-structured school leader interviews from both traditional district public schools in the area (n=4) and leaders from EMO charter schools (n=2).

School leaders’ decision-making processes were influenced by competitive pressures. However, perceptions of these pressures and leadership actions varied widely and were complicated by inclusive and exclusive social capital influences from stakeholders. District public school leaders felt pressure to package and sell schools in the marketplace, and charter leaders enjoyed the notion of markets and competition.

As market-based policies and practices become increasingly popular in the USA and internationally, a study that examines leaders’ behaviours and actions in a long-standing school choice system is timely and relevant.

This study uniquely highlights school leaders’ perceptions and actions in a deeply embedded education market, and provides data about strategies and behaviours as they occurred.

This paper aims to provide an assessment of tourism promotion in tourist destinations and airports (TPTDs) and to organize and classify the literature on tourism promotion, with the aim of staging the importance of this topic and encouraging future research in the projection of tourism and marketing sectors.

The paper uses the Social Sciences Citation Index (SSCI) database to analyze the bibliometric in TPTDs topic from 2000 to 2021. Additionally, the paper also uses the visualization of similarities (VOS) viewer software to map graphically the bibliographic material. The graphical analysis uses bibliographic coupling, co-citation, citation and co-occurrence of keywords.

This study provides an amended new definition of tourism promotion, which is the efficient management of a destination’s resources and strategic plans by destination marketing organizations (DMOs) to adapt the tourism supply to market trends and will empower tourists to visit such destinations. Furthermore, results also show a new paradigm applied to TPTDs topic and classified in five first-order research streams. Digital and mobile marketing, infrastructure, branding, quality, accessibility and information factors about a specific destination which are mostly demanded by tourists are considered as an important means of promotion for the tourism industry.

The contribution of this study is important to identify new challenges and opportunities for researchers, DMOs, airport and airlines operators and stakeholders, as disentangling existing contradictions and applying new theoretical framework to make better future decisions by researchers and organizations to provide higher quality to new research in the context of the TPTDs.