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The purpose of this study is to examine whether firms from countries presenting higher levels of corruption are more likely to have higher levels of earnings management than their counterparts from countries with lower levels of corruption. It also explicitly examines how this relationship compares between emerging and developed economies.

Using multiple regression analysis, this study tests the hypothesis of positive association between the countries’ level of corruption and the level of earnings management using a sample of foreign firms with American Depositary Receipts in the US market.

Findings indicate that higher corruption perception is related to higher incentives for firms to manipulate earnings in the case of emerging countries. Such results are not identified in developed countries where the level of minority investors’ protection is higher. Findings also indicate that in developed countries earnings management is negatively related to investor protection, which is not the case for emerging countries.

As far as the authors are aware, this study is the first to examine the effects of corruption on earnings management on the basis of accounting firm-level data.

The purpose of this paper is to presents a conceptual framework for a value-based monitoring system that serves as the core element for heritage conservation planning of World Heritage Sites. It reports on the early stage of heritage management research within the PRECOM3OS framework, in collaboration with the University of Leuven in Belgium and the Universidad de Cuenca in Ecuador. A new management concept was developed throughout a five-year interdisciplinary and multi-actor growth process within an international setting.

The application of the preventive conservation approach to world heritage management places the concepts of authenticity and integrity at the core of the heritage monitoring system. Moreover, the monitoring system is converted into a decision support tool for intervention and maintenance planning, beyond the mere purpose of inventorying or generating alerts.

The regular update of information for condition, risks and value assessment strengths and support strategic heritage planning. The conceptual information system developed is based on an inventory system and updated through monitoring. Therefore, planners are supplied with a tool for alternative scenarios, potential prioritization of intervention, options for preventive conservation and multi-criteria support for strategic planning over time.

The monitoring system is not fully implemented in the World Heritage Site of Cuenca; however, a generic model is put forward, developed to generate a planning tool that can be applied for different heritage sites.

More specific, the integration of two concepts: the value assessment and monitoring from a preventive conservation perspective is considered an innovative contribution to the development of decision-making systems in the broader urban planning context of historic cities.

Artificial intelligence (AI) in mobile apps is growing rapidly, with features such as image recognition, personalized notifications and prescriptive analytics becoming more common. One such app is the Equalizer AI-powered mobile app, which uses AI to process water invoices, advise customers on fair prices and consumption and allow for online payment and data submission. This study aims to develop a technology adoption model for AI-powered mobile apps in the water sector by extending the value-based adoption model (VAM) to include customer trust.

Primary data was collected from 385 smartphone-using water customers. A stratified sampling approach ensured a representative sample of Palestinian water customers in the West Bank region. The study used a validated tool to measure perceived customer value, trust and adoption intention. It also used structural equation modeling to develop a causal diagram using the AMOS software.

The results confirmed a positive relationship between perceived usefulness, perceived innovation and perceived value and a negative relationship between perceived technical difficulty and perceived value. Contrary to VAM theory, the study showed a positive relationship between perceived fees and perceived value, indicating that users view premium fees as a cue of quality, accuracy, innovation and trustworthiness.

The high adoption intention of these apps holds significant implications for both the government and the water sector. This is because it results in the accumulation of substantial data, which can be used by government authorities and water providers to monitor and sustain the sector effectively.

This research extends existing technology adoption models by integrating customer trust and applying them to the water sector in a developing country. It offers new insights into public service innovations, addressing the unique cultural and sectoral challenges in this context.

The type of social capital among families involved in business, or family social capital, has both positive and negative effects on family firms. This paper aims to investigate the mediating role of social relationships of family business members between socioemotional wealth (SEW) and firms' entrepreneurial orientation.

The authors applied a survey conducted in the four main cities in Mexico. The sample consisted of 360 small and medium enterprise (SMEs). This study's research framework and hypothesis were tested using regression analysis and the structural equation modeling technique.

This study finds that not only does SEW strongly influence the entrepreneurial orientation of family firms, but this influence is also mediated by the capability of such families to develop their social capital.

The results show the perspective of one person in the company. Though it is the person with the highest rank and presumably the person who thoroughly knows the company, there is always a possibility of bias, which may inflate the results presented in this paper.

Based on this study's results, family firms should continuously improve their entrepreneurial abilities to achieve sustainable competitive advantage. In addition, their unique family-related characteristics further enhance these strategic approaches' positive effects on relational capital development.

This work contributes to the academic literature on entrepreneurship and social capital. As a mediator between SEW and entrepreneurial orientation, family relational capital has been under-researched. The results of this study reveal significant implications for networking management and relational capital strategies for SMEs.

Las relaciones y conexiones de las familias involucradas en los negocios, o capital social familiar, tienen efectos tanto positivos como negativos en las empresas familiares. Este artículo investiga el papel mediador de las relaciones sociales de los miembros de la empresa familiar entre la riqueza socioemocional y la orientación empresarial de las empresas.

Se aplicó una encuesta realizada en las cuatro principales ciudades de México. La muestra estuvo compuesta por 360 pymes. El marco de investigación y la hipótesis de este estudio se probaron mediante análisis de regresión y la técnica Structural Equation Modeling (SEM).

Nuestro estudio encuentra que la riqueza socioemocional no solo influye fuertemente en la orientación emprendedora de las empresas familiares, sino que este factor también está mediado por la capacidad de dichas familias para desarrollar su capital social.

Este trabajo contribuye a la literatura académica sobre emprendimiento y capital social. Como mediador entre la riqueza socioemocional y la orientación emprendedora, el capital relacional familiar ha sido poco investigado. Nuestros resultados revelan implicaciones significativas para la gestión de redes y las estrategias de capital relacional para las Pymes.

As relações e conexões das famílias envolvidas nos negócios, ou capital social familiar, têm efeitos positivos e negativos nas empresas familiares. Este artigo investiga o papel mediador das relações sociais dos membros da empresa familiar entre a riqueza socioemocional e a orientação empreendedora das empresas.

Foi aplicado um inquérito realizado nas quatro principais cidades do México. A amostra foi constituída por 360 PME. A estrutura de pesquisa e a hipótese deste estudo foram testadas usando análise de regressão e a técnica de Modelagem de Equações Estruturais (SEM).

Nosso estudo conclui que a riqueza socioemocional não apenas influencia fortemente a orientação empreendedora das empresas familiares, mas que esse fator também é mediado pela capacidade dessas famílias de desenvolver seu capital social.

Este trabalho contribui para a literatura acadêmica sobre empreendedorismo e capital social. Como mediador entre a riqueza socioemocional e a orientação empreendedora, o capital relacional familiar tem recebido pouca pesquisa. Nossos resultados revelam implicações significativas para a gestão de rede e estratégias de capital relacional para PMEs.

The purpose of this paper is to investigate the scope, issues and challenges in conceptualizing a comprehensive cultural heritage information system (CHIS) in the Indian context and examines the feasibility of designing such a system with the support of advanced conservation strategies and technological aids.

As the conservation efforts and its sustenance requires the support of a knowledge base cum digital archiving tool, comprehensions on the availability and usage of different software tools are indispensable. Assessing the availability of controlled vocabularies, ontology frameworks, metadata standards, classification schemes and architectural designs, language compatibility for implementing cultural heritage system is inevitable for developing CHIS. The present study examines the availability of such schemes and systems and emphasis the need for developing a reliable information system.

A comprehensive system at the country level to efficiently document, manage and update the knowledge on cultural heritage is required. CHIS created can be engaged in visualizing the cultural heritages of the country and can act as an interactive multimedia documentation system. The virtual recreation of cultural heritage in a holistic manner can also ensure its long-term sustainability.

The digital archive of different expressions will be a rich source of data for research, administration and development. The archive developed should cover the cultural heritage depicted in the form of published documents, images, audios and videos, documents and visuals on performing arts, buildings, sculptures, ecosystem, monuments, utensils, etc. and the history and knowledge pertaining to them and any other property belonging to the heritage.

Small and medium-sized enterprises (SMEs) have contributed substantially to the global entrepreneurial environment and economic growth, particularly within emerging economies. However, the success rate of these enterprises is relatively low in most developing countries, particularly India. Therefore, this study aims to contribute towards creating a sustainable model for enhancing entrepreneurial performance by examining the impact of entrepreneur digital literacy, entrepreneurial attitude and innovative work behaviour on their sustainable performance. It also explores the role of innovative work behaviour as a mediator in the relationship between entrepreneurial digital literacy, attitude and SMEs’ sustainable performance.

Data was collected from a sample of 329 entrepreneurs registered with the Department for Promotion of Industry and Internal Trade portal in India using snowball random sampling and was analysed via the structural equation modelling technique.

The findings reveal that entrepreneurial digital literacy and attitude play a robust and critical role in supporting innovation and SMEs’ long-term success, respectively. Entrepreneurial digital literacy equips individuals with the skills to navigate digital tools effectively, fostering innovation within SMEs and enabling them to adapt to evolving market demands. Similarly, a positive entrepreneurial attitude, characterised by a proactive and risk-taking mindset, is essential for driving SMEs’ long-term success by facilitating growth and adaptation in competitive business environments. Moreover, the relationship between entrepreneurial digital literacy, attitude and sustainable performance was found to be partially mediated by innovative work behaviour. Innovative work behaviour, including creativity, proactivity and risk-taking, is a bridge, translating digital literacy and entrepreneurial mindset into tangible outcomes that contribute to sustainable entrepreneurial performance and resilience in dynamic market conditions.

The described research work offers a valuable contribution to the field by integrating digital literacy and entrepreneurial attitude within the context of entrepreneurship. Exploring how innovative work behaviour mediates the relationship between digital literacy, entrepreneurial attitude and sustainable entrepreneurial performance contributes to a deeper understanding of the mechanisms driving success in today’s digital economy.

In persons with an intellectual developmental disorder, obsessive-compulsive disorder (OCD) and autism spectrum disorder (ASD) are often difficult to differentiate, particularly when patients present major communication difficulties and low accessibility to subjective symptoms and clinicians are poorly trained in the specific psychopathological phenomenology. OCD and ASD share some important symptoms such as repetitiveness of behaviours, low flexibility to contextual variations or a narrow range of interests. The purpose of this study is to identify and describe symptomatological specificities, including how they manifest at behavioural level.

The present study is a retrospective case series study (n = 3) focusing on in-depth assessment, detection and comprehension of symptomatological specificities as well as on the direct observation of behavioural symptoms.

Some symptoms such as signs of sudden autonomous nervous system activation or behavioural equivalents of obsessive thoughts are crucial in achieving an effective differential or comorbidity diagnosis. These symptoms can be identified through a multidisciplinary and comprehensive evaluation, integrating present clinical and test findings with a thorough developmental and medical history. Symptoms should also be interpreted in the light of antecedent, contextual and personal factors.

Differential diagnosis between OCD and ASD in persons with major cognitive and communication issues is a rather neglected research area, although it has significant implications for treatment planning and implementation.

The literature has acknowledged the importance of diaspora studies because of the influx of funds into the local economy, including the tourism and hospitality sector. However, little empirical research appears to be known about the subject matter, principally within the developing country perspective. This study aims to respond to research calls by investigating the impact of diasporic cultural heritage, family heritage on travel preference of West African Indian migrant visitors to their homeland.

This research is guided by the theory of acculturation. A quantitative data were gathered from a sample of 312 diasporas, and the regression analysis was used to analyze the data.

The study finds that cultural heritage and family heritage have positive and significant impact on travel preference of migrant visitors to their homeland. Further analysis of the independent sample t-test reveals a significant difference between Indian Ghanaians and Ghanaian Indians in their thought of cultural heritage. However, no significant differences were found in the Indian Ghanaian and Ghanaian Indian’s family heritage and travel preference to their homeland.

This study is destination-specific of Indian migrant visitors. The application of the study’s outcome to other diaspora would demand a larger sample size for generalization to be made. The study offers compelling insights on cultural heritage, family heritage and travel preference to marketing a diaspora tourism site.

The study expands the application of the theory of acculturation within the diaspora literature and establishes that integration and separation strategies of the theory explain the positive interests of the migrant visitors’ traveling preference to their homeland.

This paper explores perspectives on social justice, equity and agency when schools address health, wellbeing and sustainability challenges.

The paper draws on a literature review of educational research. The analysis is narrative, highlighting how binary conceptions of equity, social justice and agency are explicitly or implicitly evident in the studies included in the review, distinguishing between as well as noting the interplay between the different conceptions.

Perspectives on social justice and equity are emphasizing the need to address (1) a more equal sharing of resources in education, (2) dominance in education, and (3) community/ies and education as a common good. Perspectives on agency are framed as situated (1) between people (2) between people and structures or social contexts, and (3) between people and nature or the more-than-human. The paper furthermore highlights tendencies and experiences regarding the possibility of addressing these perspectives in different forms of educational practices.

A potential limitation in this review is that 17 out of the 23 included studies are by authors with an Anglo-Saxon background, while a further 3 have a European background. As such, the review mainly represents “Western” perspectives on social justice, equity and agency.

The findings in the paper indicate that despite the fact that social justice, equity and agency are concepts that have been discussed in educational research for a very long time, they cannot be seen as taken-for-granted concepts, and that the research contains a diverse range of perspectives on these concepts — also within research authored by researchers with an Anglo-Saxon or European background.