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The purpose of this paper is to propose a methodology for evaluating the hygrothermal performance of framed wall assemblies based on design limits. This methodology allows designers to evaluate wall assemblies based on their absolute performance rather than relative performance which is typically done for most hygrothermal analysis.

The approach in developing this methodology was to evaluate wall assemblies against three typical design loads (e.g. air leakage, construction moisture, rain penetration) and determine limits in minimum insulation ratio, maximum indoor humidity and maximum rain penetration rates. This analysis was performed at both the field area of the wall and at framing junctions such as window sills.

The findings in this paper shows example design limits for various wall assemblies in heating-dominated climates in North America. Design limits for wall assemblies with moisture membranes of different vapour permeance are provided for both the field area of the wall and at window sills. Discussions about the importance of 2D hygrothermal simulation and performance of vapour permeable sub-sill membranes are also provided.

This framework of hygrothermal analysis will enable designers to make better decisions when designing framed wall assemblies suitable to the local climate and interior specifications for their projects. It will also enable the development of a design tool that will allow designers to visually see the implications of certain design decisions and filter out designs that do not meet their design conditions.

This paper aims to evaluate the usefulness of two conceptual frameworks: levers of control (LOC) (Simons, 1995) and performance management systems (PMSs) (Ferreira and Otley, 2009) for studying PM practices using a case study.

A case study method is used whereby data are collected through semi-structured interviews, examination of the group’s annual reports and internal documents.

A key finding of this study is the use of a PMS at the case company which is formally structured and with objectives, mechanisms and processes designed beyond a mere “performance measurement system.” While the case analysis indicates that most of the key components of the two frameworks are featured in the company’s PMS design, the uses of Simons’ (1995) LOC, however, are not consistent with the notion of “balance” as advocated by the model.

The evidence presented in this study is based on one large manufacturing company, and hence the findings cannot be generalized.

The findings of this study can be used in enriching the design of current proposed theoretical frameworks and also in encouraging management accounting researchers to continue the efforts of studying performance management (PM) practices.

A deeper understanding of PM practices using holistic frameworks has yet to receive more contested efforts from management accounting researchers. This paper attempts to contribute to this endeavor and fill in the gap in this area of research.

The purpose of this paper is to explore and evaluate the main segments of existing empirical literature related to Sovereign Wealth Funds (SWFs) and provide a thorough investigation of their research questions, theoretical frameworks, data selections and research methodologies.

The literature on SWFs has been split into three main streams: qualitative studies with theoretical contributions aiming to conceptualize the phenomenon of SWFs; normative assessments of the optimal asset allocations of SWFs; and empirical works that aim to investigate different perspectives of SWFs. The paper attempts to review the state of existing literature relating to these areas by answering specific questions.

Despite their significant size and potential impact, the literature on SWFs seems to be still in its infancy. The paper collects insights from previous literature, addresses its difficulties and challenges.

The characteristics of the previous empirical literature and the challenges facing this line of research offer an insightful thought for the future research works in this topic.

The paper offers a thorough assessment of the existing empirical research on SWFs and shade some light on the techniques and procedures used.

Few studies investigating disaster have examined the risks associated with surviving both disaster and intimate partner violence (IPV). IPV is psychological or physical abuse in a personal relationship. Using an intersectional approach, the purpose of this study is to investigate contributions to and differences in perceived stress and personal resilience during the COVID-19 pandemic among a sample of predominantly female-identified IPV survivors (n = 41) to examine risks associated with this vulnerable population during disaster.

Using a structured interview guide, IPV survivors were interviewed regarding their perceived stress (i.e. perceived stress scale), personal resilience, (i.e. Connor Davidson Resilience Scale), type of violence experienced (i.e. physical violence), COVID-19-related stressors (i.e. loss of income due to the pandemic) and relevant socio-demographic characteristics (i.e. race).

These interviews indicate that participants exhibited low levels of resilience and a moderate amount of stress exposure highlighting risk factors associated with experiencing personal violence during disaster.

At the height of their need for support and assistance, the disaster generated additional rent and nutritional stress compounding the pressures violence survivors face. These findings suggest those who are socially vulnerable due to violence need structural support services to cope with disaster and violence-related stresses.

This study aims to develop an index to evaluate the extent to which key performance indicators (KPIs) align with the principles of integrated thinking.

Prior academic research, complemented by reporting and governance standards, is used to develop an index to gauge the extent to which KPIs take an integrated approach to performance evaluation. A mixed methods approach is adopted. A qualitative content analysis of organisations’ extra-financial reports is used to gain insights into the level of integrated thinking in performance evaluation structures using the index. Results are then calibrated using well-established integrated thinking proxies.

Ten indicators are identified, which point to an integrated approach to performance evaluation or the application of an underlying integrated thinking logic. The index is applied to a sample of companies from 2013 to 2021. The results point to companies increasingly incorporating integrated thinking into their KPIs. KPIs, which used to address only financial dimensions, are becoming more pluralistic and may be better described as “integrated performance indicators” (IPIs).

The index is applied to KPI disclosures of a sample of companies in a single jurisdiction only.

Those charged with governance and management can use the index to structure, implement and evaluate IPIs. Investors can use the index to gauge the operationalisation of integrated thinking. Assurance providers may find the index useful when conducting risk assessments, particularly given the increased focus on the assurance of extra-financial information.

Regulators can use the index for benchmarking organisations, compliance monitoring and identifying gaps between regulatory expectations and corporate behaviour. More broadly, the index could be used to promote alignment with sustainability frameworks and sustainable development goals at the national level.

This study outlines the dimensions of integrated thinking, which can be applied in the context of performance evaluation structures.

This paper aims to investigate the formation of an inter-organizational collaboration network that made it possible to repair 2,516 mechanical respirators that were inoperative in Brazil during the first wave of the COVID-19 pandemic.

A qualitative approach was used in a single case study with semi-structured interviews. The interviewee selection process was non-probabilistic through snowball sampling.

The results suggest that society, through different social groups with their different roles, can organize itself quickly through the formation of collaborative networks, and this organizational configuration can be an alternative for facing crises where actions isolated would be insufficient or slow to urgently address complex situations.

This paper aims to (1) demonstrate that society, through different social groups with their different roles, can organize itself quickly through the formation of collaborative networks; (2) favor the understanding and dynamics of the formation of a network; and (3) contribute to a possible replication of this initiative in future contexts.

The case portrays an unprecedented formation of a collaboration network involving more than 144 organizations that mobilized quickly in a complex context of a pandemic and that generated remarkable results through the reintroduction of equipment that were responsible for the preservation of thousands of lives during the year from 2020.

As corporate life is influenced by various things, there is no justifiable reason to believe that the spiritual power (capacity) should not be one of them. Thus, the purpose of this paper is to argue that workers need to develop another core competency, knowledge and skill, that is, spiritual intelligence (SI).

This paper draws on a literature review to support its conclusions. In this sense, this paper carefully examines relevant popular and academic books, handbooks, articles, papers, thesis and doctoral dissertations related to SI. In addition, this paper depicts a conceptual model of SI that is made up of some research propositions, namely, professional moral courage, altruism, hope state, optimism, cooperative capacity, organizational justice mindset and listening skill.

Overall, the literature review suggests that without such a capacity, we would be enjoying merely impoverished lives (here referred to as the outcome of a set of harmful aspects such as an existence without spiritual compass, meaning, worthy purposes and desire to face the shadows of our own personality).

This paper proposes that SI is the path to reach and develop our own spirituality. When this ability is triggered, we are potentially able to make some important contributions to the people that live around and rely on us.

This paper argues that SI can be regarded as a human capacity that connects us with the ultimate frontier, that is, the spiritual realm. As such, it is proposed that it can be cultivated over time in a careful and disciplined way by anyone that is really interested in developing his or her spirituality.

The purpose of this paper is to investigate the impact of gender diversity on corporate cash holdings by scrutinizing different positions covered by female board directors.

The paper examines a sample of Italian listed companies between 2006 and 2015. Fixed-effects regressions are employed as the base empirical methodology. In addition, because the link between corporate governance variables and cash may suffer from endogeneity issues, the study employs several tests to control for this potential problem.

The empirical findings demonstrate that the relationship between gender diversity and cash holdings depends on the role of female directors on the boards. Specifically, the evidence shows that women in monitoring functions, ruled by independent directors and female chairs, led to a decrease in cash reserves. Conversely, companies managed by female CEOs have larger cash holdings.

The paper refers to Italian listed companies only and does not analyze whether and how the financial crisis has affected the link between female directors and cash reserves.

The study provides insights for the diverse effects of female directors on cash management decision and contributes to the debate on gender diversity capabilities for improving firm financial flexibility.

This paper is the first empirical study to attempt to disentangle the effect of gender diversity on cash holdings. It sheds light on the consequences of appointing female directors on cash policies and explores the Italian context after the introduction of the gender quotas law.

Do women contribute to performance of companies on which they serve as board of directors? Many prior studies examine this issue, but no consensus is reached on the benefits of women taking on leadership positions. The present study considers this thorny issue from a slightly different perspective. Does the association between gender diversity and business performance vary across sectors and economic cycles?

The sample for this study was derived from the firms included in the S&P Australian Securities Exchange (ASX) 300 Index, and the study period of 2004–2016 allowed authors to consider the effects of different sectors as well as different economic cycles on the relationship between gender diversity of boards and business performance. The authors consider the Australian context, which is somewhat unique from the other Western countries, as quotas on boards of directors are not made mandatory and the corporate governance practices are principle-based rather than rule-based.

Employing panel data models, at the aggregate level, the authors find no evidence of board gender diversity impacting business performance. Consideration of sectoral differences and economic cycles in the empirical analyses yielded additional insights. In particular, gender diversity has a beneficial association with performance for businesses in the services and financial sectors after the changes to corporate governance guidelines relating to diversity in 2010. These economic benefits, however, are not evidenced in the resources sector.

These findings offer support for critical mass and resource dependence theories.

The findings of this study have implications for inclusion and diversity policies of businesses and the society. Specifically, the findings offer support for gender diversity of corporate boards of directors.

This study highlights that women bring their unique skills and experiences to create economic value in sectors where they traditionally have more experience and opportunities.

This study aims to bridge the gap in the scarce and inconclusive literature concerning the impact of gender diversity on earnings quality by positioning this relationship within an institutional context. It aims to investigate the moderating effect of different cultural dimensions and accounting values on the relationship between board gender diversity and earnings quality.

The study uses an international sample from 46 countries (3,092 public firms) for the year 2017. A two-level hierarchical linear regression model is used to test the moderating effect of Hofstede’s cultural dimensions and Gray’s accounting values on diversity and accruals quality relationship.

The findings suggest a positive relationship between board gender diversity and earnings quality. Results hold valid after controlling for endogeneity effect. More importantly, regarding national culture, results indicate that power distance, individualism, uncertainty avoidance, professionalism, uniformity, secrecy and conservatism moderate the relationship between female directors and accruals quality. Furthermore, different levels of female representation are essential on boards of different societies to use the benefits of gender-diversified boards in enhancing earnings quality.

The study provides empirical evidence on the effectiveness of various worldwide movements toward increasing board gender diversity. Additionally, the results speak directly to gender quota regulatory bodies suggesting that “no size fits all” for gender quota requirement.

The study contributes to the stream of literature concerning gender diversity and earnings quality by investigating this relationship through the lens of national culture and emphasizing the importance of considering institutional factors in examining social interactions.