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Computing seepage discharge in earth dams involves inherent complexities and challenges that require the use of probabilistic algorithms to accurately capture their uncertain characteristics and identify optimal solutions. This study aims to investigate the impact of uncertainty in seepage flow estimation using a novel hybrid approach, combining the analysis of Laplacian equations with the probabilistic finite element method (PFEM) and a metaheuristic algorithm.

To achieve this purpose, a finite element-based FORTRAN program was developed to model the problem using the Galerkin finite element method, which was validated using laboratory findings. Subsequently, Monte Carlo loops were incorporated into each model, consisting of 2000 iterations and the probability distribution function and cumulative distribution function were computed for each sub-model. A total of 138 earth dams were analysed to investigate the influence of different characteristics on seepage, including variations in dam geometry, soil permeability and water levels (both downstream and upstream). Effective seepage flow (ESF), was introduced in both deterministic and probabilistic models.

The findings indicated that the downstream slope has a more significant impact on ESF than the upstream slope, with a difference of 1.29%. Additionally, the ratio of dam height to bottom width (H/B) directly affects the ESF, resulting in a 20% increase in ESF for every 16% increase in H/B.

This study introduces a novel hybrid approach for estimating seepage flow in earth dams by integrating the Unlike traditional deterministic models, which often overlook the inherent .PFEM with a metaheuristic algorithman advanced uncertainties in seepage characteristics, this research effectively captures these uncertainties throughprobabilistic framework.

Following the imperative for human-centric digital innovation brought by the paradigm of Industry 5.0, the article aims to integrate the dispersed and multi-disciplinary literature on individual risks for workers to define, explain and predict individual risks related to Industry 4.0 technologies.

The paper follows the question, “What is the current knowledge and evidence base concerning risks related to Industry 4.0 technologies, and how can this inform digital innovation management in the manufacturing sector through the lens of the Industry 5.0 paradigm?” and uses the method of systematic literature review to identify and discuss potential risks for individuals associated with digital innovation. N = 51 contributions met the inclusion criteria.

The literature review indicates dominant trends and significant gaps in understanding risks from a human-centric perspective. The paper identifies individual risks, their interplay with different technologies and their antecedents at the social, organizational and individual levels. Despite this, the paper shows how the literature concentrates in studying risks on only a limited number of categories and/or concepts. Moreover, there is a lack of consensus in the theoretical and conceptual frameworks. The paper concludes by illustrating an initial understanding of digital innovation via a human-centered perspective on psychological risks.

Findings yield practical implications. In investing in the adoption, generation or recombination of new digital technologies in organizations, the paper recommends managers ensure to prevent risks at the individual level. Accordingly, the study’s findings can be used as a common starting point for extending the repertoire of managerial practices and interventions and realizing human-centric innovation.

Following the paradigm of Industry 5.0, the paper offers a holistic view of risks that incorporates the central role of the worker as crucial to the success of digital innovation. This human-centric perspective serves to inform the managerial field about important factors in risk management that can result in more effective targeted interventions in risk mitigation approaches. Lastly, it can serve to reinterpret digital innovation management and propose future avenues of research on risk.

This paper aims to investigate the entrepreneurial behaviours exhibited by commercial smallholder farmers in Zimbabwe, focusing on their socio-economic characteristics, and considers their implication for outcomes of livelihood resilience in a resource-constrained and turbulent rural context.

The study used survey data collected from 430 smallholder farmers in Masvingo province, Zimbabwe. Using a two-step cluster analysis, the study constructed a typology of farmers based on their entrepreneurial behaviour and socio-economic characteristics.

The results revealed that commercial smallholder farmers are heterogeneous in terms of their entrepreneurial behaviours. Four clusters were identified: non-entrepreneurial, goal-driven, means-driven and ambidextrous. Beyond their entrepreneurial behaviours, these clusters significantly differ in the socio-economic characterises (gender, age, education levels, farm size, proximity to the market and social connection) and farm performance (seasonal sales per hectare and farm income per hectare).

The typology framework relating farmers’ entrepreneurial behaviours to their socio-economic characteristics and business performance is important to tailor and therefore improve the effectiveness of farmer entrepreneurship programmes and policies. In particular, tailoring farmer entrepreneurship education is crucial to distribute land, finance and market resources in purposive ways to promote a combination of smallholder farmers’ effectual and causal behaviours at an early stage of their farm ventures.

Researchers still know little about which farmers’ behaviours are entrepreneurial and how these behaviours manifest in action during their commercial farm activities. This research leverages effectuation and causation theory to unveil previously overlooked distinctions on farmers’ entrepreneurial behaviours, thereby enhancing a more grounded understanding of farmer entrepreneurship in a resource-constrained context.

As the warehouse is increasingly viewed as a strategic component, retailers’ willingness to invest in automated warehouse systems (AWS) has increased. These investment decisions are influenced by well-known operational factors, but strategic factors, which have received limited attention in warehousing literature, also play a pivotal role. Addressing this gap, this study investigates how strategic factors influence AWS investment decisions in retail.

Based on a theoretical foundation of technology adoption, strategic intent, and automation strategy, an abductive multiple case study is conducted with eight purposefully selected retailers that had implemented or were in the process of implementing a large AWS.

The study ranks 10 competitive priorities and 21 AWS evaluation aspects and shows how the firm’s strategic intent and the AWS investment decisions can be connected via the formulation of a warehouse automation strategy. The findings reveal the content for such a strategy – including 7 categories and 17 considerations – related to, for example, technology innovativeness, efficiency versus adaptiveness, technology-supplier relationships, control and ownership, and risk exposure. The study empirically shows how manager characteristics and owner strategies influence retailers’ AWS investment decisions. Four strategic intent profiles are abductively developed: reliability and delivery service; profitable deliveries; scalable logistics for volume growth; and platform building for logistics services. The study also provides evidence of a reciprocal relationship between strategic intent and AWS investment decisions.

The study is conducted with a limited number of Swedish retailers, indicating a need for additional studies to test the findings across different contexts.

The study offers a framework for formulating a warehouse automation strategy. As a foundation for developing the framework, the study shares empirical insights from retailers in the forefront of AWS implementation.

The study contributes as a conversation changer by showing the importance of shifting from a tactical-operational focus to a strategic perspective on warehouse configuration in general and on AWS investment decisions in retail in particular.

In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.

We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.

Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.

There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.

Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.

This research investigates the feasibility, benefits and challenges of environmental sustainability reporting by Small- and Medium-Sized Enterprises (SMEs).

The authors develop an abridged SME environmental sustainability reporting framework based on the environmental aspects of the Global Reporting Initiative (GRI) Standards for Sustainability Reporting. The authors collect the views of 203 SME accounting practitioners on our proposed reporting framework using a survey questionnaire.

The authors find that the greatest perceived benefit for firms adopting environmental sustainability reporting is that it leads to an improvement in company image. Lack of knowledge, resources and data capturing tools impede implementation of environmental sustainability reporting for both SMEs and accounting practitioners. While SMEs are not yet required to implement environmental sustainability reporting, the research discusses implications for policy makers and practitioners for adopting environmental sustainability reporting in the SME context.

The main limitation of this study is that environmental sustainability reporting for SMEs is in its infancy. A longitudinal survey, or re-examining this survey over time, could be beneficial to assess the long-term benefits and costs of implementing sustainability reporting.

The findings of this study have practical implications for the future development of SME environmental sustainability reporting in the EU and for regulators considering sustainability reporting regulations with a specific focus on SMEs.

The study reconstructs the GRI environmental guidelines into a framework for SMEs and provides empirical evidence on the accountant’s sustainability reporting role.

Environmental emissions are increasing in the urban areas. Much of the emissions arise from public procurement activities given that public sector firms are major customers to many supplying firms. Given the tremendous contribution, this study aims to examine the adoption of environmentally friendly urban freight logistics practices among public sector firms through assessing the impact of urban environmental governance, government environmental communication and organizational environmental governance.

Data for the study were collected in a single time period from central procuring and disposing entities (public sector firms) in the urban areas. A sample of 105 public sector firms in were used. One procurement officer and one member of the contracts committee were the key informants in the study. AMOS SPSS version 26 was used to obtain the results for the structural model and measurement model, respectively.

The findings indicate that the adoption of environmentally friendly urban freight logistics practices among public sector firms is significantly influenced by government environmental communication, organizational environmental governance and urban environmental governance. Urban environmental governance significantly influences organizational environmental governance. Urban environmental governance fully mediates the relationship between government environmental communication and public sector firms’ adoption of environmentally friendly urban freight logistics practices. Also, urban environmental governance and organizational environmental governance mediate the relationship between government environmental communication and adoption of environmentally friendly urban freight logistics practices.

This study examined the adoption of environmentally friendly urban freight logistics practices among public sector firms. However, the study was conducted in a public procurement setting rather than a private sector procurement setting. Also, the study examined the impact of government environmental communication on public sector firms’ adoption of environmentally friendly urban freight logistics practices ignoring the impact of internal communications made within the public sector firms on environmental issues.

This study examined the adoption of environmentally friendly urban freight logistics practices among public sector firms. Freight logistics in public sector procurement has not been given significant attention in earlier research. Emphasis is placed on sustainable public sector procurement ignoring other aspects that would help curb environmental emissions that may arise during and after the delivery of public procurement requirements.

This study aims to explore the elements and attributes of accredited entrepreneurs/start-ups by venture capital (VC) in Vietnam, with its emerging start-up environment in the non-Western context.

The data and methods follow an exploratory study using a mixed method with an exploratory sequential design. The qualitative data analysis involved eight initial interviews with various entrepreneur supporters. Following this, a self-designed survey instrument incorporating the interview results was developed. The entrepreneurial founders of 86 early-stage start-ups participated in the survey to confirm several new or adapted quantitative components.

Several variables based on the conceptual model (Aggregate dimensions: Distinctive criteria from local contexts and Alignment with overseas standards) affect the likelihood of success in a professional VC round: a higher-degree founder has a negative effect; the size of the Total Addressable Market in the pitch to VC, the intention to expand overseas and the founder studied at a foreign university in an English-speaking country have positive effects.

The conceptual model in this study can extend the research stream on entrepreneurship and VC in emerging economies based on the institutional theory with regulatory, normative and cognitive pillars. Moreover, this study is the first broad research on the relationship between VC funding and entrepreneurs’ characteristics in emerging economies, using hand-collected actual funded start-up data.

Incumbent organizations are being challenged to carry out the transformative change induced by digital transformation. They often address the challenge by creating diverse, cross-functional teams called breakthrough teams to imagine, plan and execute the change. The teams operate under two opposing pressures: the team’s members must undertake their daily work in the exploitative environment of the incumbent and engage in bold explorations dictated by the team’s change mandate. To address the poor understanding of what makes such teams effective in such organizations, we ask: What team-level factors influence the extent to which breakthrough teams effectively pursue their radical mandate?

We hypothesize the effect of a team-level factor called “relational climate” – the team’s vision, compassion and relational energy – on team performance defined as innovating radically innovation and engaging in effective processes. We posit that the effect is fully mediated by the team’s two boundary mechanisms – spanning and buffering – which define how the team interacts with its environment. We validate the research model using survey data from 184 teams in 90 organizations engaged in digital transformation.

We find that teams’ boundary mechanisms fully mediate the effect of the relational climate on radical innovation and process performance. Selective incentives and higher-level information technology (IT) capabilities also have a significant effect on radical innovation.

This study is motivated by the need for scholars and practitioners alike to better understand how to create and manage teams that have radical change mandates. Managers currently are pushed to explore high-growth, high-risk change by establishing cross-functional teams to accomplish such mandates. Our study suggests a two-pronged approach to improve the performance of these teams: (1) cultivate and sustain a strong intra-team climate, enabling a radical vision to emerge, and (2) apply principles to manage team boundaries by determining what needs to be protected from the environment and what needs to be opened to it.

To date, research has focused on organizational and individual-level antecedents of radical change, while team-level studies have focused on marketing and new product development (NPD) teams, which are devoid of radical mandates. The study addresses incumbent firms’ challenge of managing the radical innovation created by digital transformation and demonstrates the significance of three team-level factors on team performance: relational climate, buffering and spanning. To our knowledge, our theoretical model is the first to draw on these constructs to explain team-level radical innovation outcomes.

The objective of this study is to investigate the impact of the COVID-19 pandemic on the consumer payment behavior in Italy by correlating financial literacy with digital payment awareness, examining media anxiety and financial security, and including a gender analysis.

Consumers’ attitudes toward cashless payments were investigated using an online survey conducted from November 2021 to February 2022 on a sample of 836 Italian citizens by considering the behavioral characteristics and aspects of financial literacy. Structural equation modeling (SEM) was used to test the hypotheses and to determine whether the model was invariant by gender.

The analysis showed that the fear of contracting COVID-19 and the level of financial literacy had a direct influence on the payment behavior of Italians, which was completely different in its weighting. Fear due to the spread of news regarding the pandemic in the media indirectly influenced consumers’ noncash attitude. The preliminary results of the gender multigroup analysis showed that cashless payment was the same in the male and female subpopulations.

This research is noteworthy because of its interconnected examination. It examined the effects of the COVID-19 pandemic on people’s payment choices, assessed their knowledge, and considered the influence of media-induced anxiety. By combining these factors, the study offered an analysis from a gender perspective, providing understanding of how financial behaviors were shaped during the pandemic.