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Whistleblowers have been credited for uncovering financial scandals in companies globally, including Enron, Olympus Corporation, and WorldCom. Despite increasing support and incentives for whistleblowing, there generally remains reluctance to blow the whistle. Thus, the purpose of this study is to review: (1) the determinants of internal and external whistleblowing on accounting-related misconduct, (2) U.S. whistleblowing legislation on accounting-related misconduct and related research, and (3) the effects of whistleblowing on firms and whistleblowers. Within each area, suggestions for future research are offered.

This study aims to address policy, implementation and management, the three stages of inclusive open space. It compares both the level of design and implementation of open space in Beijing, Hong Kong and Taipei by following the inclusive guidelines. It also identifies recommendations for policy, implementation and management of inclusive open space and its facilities.

Field observations were conducted in 27 parks within three cities. In-depth interviews were conducted with a variety of participants, including visually impaired persons, government officers, representatives of non-governmental organisations, local communities and experts.

Most of the so-called inclusive environments and facilities have not been user-friendly in actual practice. The findings suggest that policies are an essential precondition; however, implementation and management must not be ignored because they ensure the effectiveness of inclusive design.

Comprehensive and continuous studies on the proposed framework are recommended throughout the policy, implementation and management processes.

The findings serve as a reference and direction for taking a holistic approach to inclusive design of open space in densely populated cities.

This study examines the levels of inclusive open space and illustrates how to provide barrier-free environments that can be used by the widest spectrum of people.

This study evaluates policy, implementation and management in the three cities based on 29 guidelines generated from seven principles of inclusive design. A research framework is proposed for researchers and policymakers to consider how to achieve effective inclusive open spaces.

This paper aims to address convenience as a prominent feature of a scheduled society and examines the nature of convenience, identifies the waste collection system and recycling programmes in some densely populated areas in Asia and discusses the existing barriers to enhancing the convenience of the recycling facilities in Hong Kong. The paper further identifies some recommendations for the policy and design of recycling practices and facilities.

In this qualitative study, two districts in Hong Kong from 2013 to 2014 were used as case studies. The research methods included field observations, semi-structured interviews and ethnographic research. The locations for field observation included lobbies, corridors, lifts, ground floors and streets. Direct interviews were conducted with residents, cleaners, government officials and expert planners and environmentalists. In-depth interviews and observations were conducted with six families following the interviews to identify important issues that might have been ignored in the semi-structured interviews and field observations.

A holistic understanding of convenience in a scheduled society is effective in the design of high-quality recycling facilities. In terms of convenience, the gap between recycling and not recycling is rather obvious in Hong Kong. Therefore, it is necessary and important to adjust the difference in the degree of convenience regarding refuse disposal and recyclable collection. In addition, the enhancement of economic incentives could shift the degree of convenience and encourage public participation in recycling. The challenges of specific living conditions and social contexts should also be taken into account to enhance the convenience of recycling.

Further case studies are expected in other countries and cities with the purpose of gaining an in-depth understanding of the means by which to approach the convenience of recycling programmes within various social contexts. Comprehensive and continuous studies on these factors are recommended throughout the design and implementation processes to account for constantly changing situations. A clear understanding of convenience from the perspective of the users is important.

The findings provide reference and direction for a holistic approach to the design and management of recycling facilities in Hong Kong. The findings also advocate the consideration of convenience from the perspective of the users.

The findings illustrate how to design and manage public facilities for waste recycling in ways that encourage household and community participation in terms of convenience.

The paper identifies the manner by which the culture of convenience and an institutionalised rhythm influence recycling practices. Although substantial studies on recycling indicate that convenience is a necessary characteristic of designs and services, the nature of convenience and the means by which to approach convenience in terms of public facilities are seldom discussed. The paper proposes several recommendations on the basis of the studies of the refuse collection programmes in other areas of Asia and case studies in Hong Kong. The findings provide insights for policymakers, researchers and designers to improve the design of public facilities.

Magnesium alloys, although valuable, are reactive and require protection before its application in many fields. The purpose of this study was to evaluate a novel anticorrosive chemical conversion film on AZ80 magnesium alloy by environmental-friendly calcium series surface pretreatment.

The corrosion resistance of the film was evaluated by potentiodynamic polarization and electrochemical impedance spectroscopy in 3.5 Wt.% NaCl solution. The surface morphologies, microstructure and composition of the film were investigated by scanning electron microscopy and energy-dispersive spectroscopy.

The corrosion current density of the calcium series film decreased by more than one order of magnitude as compared to that of the AZ80 magnesium alloy. The conversion film presented dry-mud morphology, and its thickness was estimated to be approximately 4 μm. The conversion film was highly hydrophilic, and the organic coating adhesion on treated AZ80 surface was approximately 13.5 MPa.

Excellent performance of the calcium-based chemical conversion film on Mg alloy was obtained, which does not contain heavy metals or fluorides and completely conforms to European RoHS (Restriction of Hazardous Substances) standard.

The purpose of this paper is to provide an understanding of principal preparation and training in China by providing a background discussion of principal preparation in a number of countries. As an illustration, it provides an overview of the curriculum used in the initial preparation of school principals at Beijing Normal University.

The paper draws mainly on writing and research from China, Australia and the USA to explore principal preparation and training in China.

In addition to providing a rich description of principal preparation in China, the paper's main findings comprise seven key challenges that confront China as it endeavours to provide quality principal preparation. These challenges include China's diversity and uneven social, cultural and educational development; limited resources in some regions throughout China; the place and importance of study tours for principal preparation; the teaching approach used to train principals; the process used for assessing principal learning during their training programs; the limited transfer of learning from the classroom to the school environment; and the timing of training for principals.

Each of the challenges arising here raises important practical implications for developers of principal training programs.

The paper paints a picture of principal preparation in China and raises a number of issues and challenges with which it continues to grapple. Of note is that China is not alone in facing some of these ongoing concerns.

This paper aims to find proper technological parameters of low-temperature joining technique by silver sintering to eventually use this technique for reliable electronic packaging.

Based on the literature and author’s own experience, the factors influencing the nanosized Ag particle sintering results were identified, and their significance was assessed.

It has been shown that some important technological parameters clearly influence the quality of the joints, and their choice is unambiguous, but the meaning of some parameters is dependent on other factors (interactions), and they should be selected experimentally.

The value of this research is that the importance of all technological factors was analyzed, which makes it easy to choose the technological procedures in the electronic packaging.

Financial anxiety has become a global concern and a growing research area with significant potential to contribute to the behavioral and personal finance literature. Despite this, the literature is fragmented and inconsistent. Prior studies vary greatly in the breadth of definitions and measures of financial anxiety. There has been no systematic evaluation of literature on financial anxiety antecedents, consequences, and coping strategies. This systematic review fills this gap.

We followed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. We searched Scopus and Web of Science and identified 55 eligible studies published between 2009 and 2024.

Financial anxiety is defined and measured differently in different research domains. We identified several antecedents, including socio-demographic factors (e.g. gender, age, ethnicity, income, employment, racial background, and language proficiency), personality traits, compulsive and impulsive buying behavior, depression or other mental issues, family health issues, and the COVID-19 pandemic and consequences of financial anxiety, including psychological and psychic health, societal and personal relations, financial behavior and well-being, and job-related outcomes. In addition, the literature presents six financial anxiety coping strategies (self-imposed coping mechanisms, spiritual and theological resources, increased financial capability, social and family support, seeking professional help, and language proficiency training). Several future research directions are presented.

This review represents the first systematic compilation and evaluation of the research findings on financial anxiety.

Artificial intelligence (AI) is experiencing growth and prosperity worldwide because of its convenience and other benefits. However, AI faces challenges related to consumer resistance. Thus, drawing on the user resistance theory, this study explores factors that influence consumers’ resistance to AI and suggests ways to mitigate this negative influence.

This study tested four hypotheses across four studies by conducting lab experiments. Study 1 used a questionnaire to verify the hypothesis that AI’s “substitute” image leads to consumer resistance to AI; Study 2 focused on the role of perceived threat as an underlying driver of resistance to AI. Studies 3–4 provided process evidence by the way of a measured moderator, testing whether AI with servant communication style and literal language style is resisted less.

This study showed that AI’s “substitute” image increased users' resistance to AI. This occurs because the substitute image increases consumers’ perceived threat. The study also found that using servant communication and literal language styles in the interaction between AI and consumers can mitigate the negative effects of AI-substituted images.

This study reveals the mechanism of action between AI image and consumers’ resistance and sheds light on how to choose appropriate image and expression styles for AI products, which is important for lowering consumer resistance to AI.

The study aims to explore the relationship between financial literacy and general life satisfaction. The study further investigates the mediating role of financial self-efficacy in this relationship in the context of Indian rural households.

Households belonging to the rural area of the Koraput district of Odisha were taken as the sample unit of this study. A structured questionnaire was framed to collect primary data using multi-stage and convenience sampling; 299 responses were received. Data analyses were performed using partial least square-structure equation modelling through SmartPLS 4.0.

The results of the study connoted that financial literacy has a noteworthy impact on the overall life satisfaction of households with lower incomes, both directly and indirectly. Moreover, the study identified financial self-efficacy as a significant complementary partial mediator in the relationship between financial literacy and overall satisfaction with life.

The findings of the study can be used by financial regulatory authorities and policymakers to seed the financial concepts’ understanding among the rural community to enhance their financial status and thereby overall satisfaction with life.

To the best of the authors’ knowledge, the exploration study of life satisfaction of rural households is yet to be discovered in the context of previous research frameworks despite rural households being an intricate part of the Indian economy. The study adds to the existing literature on life satisfaction, necessitating financial literacy expertise in rural households for achieving financial self-efficacy.

This paper aims to report a comprehensive analysis of literature on stakeholder relationships towards identifying patterns of relationships within the off-site construction context.

Key scholarly databases were accessed and after a filtering process, 74 relevant papers were retrieved for analysis. The papers were analysed using qualitative content analysis and scientometric techniques through the application of software Leximancer and VOSviewer.

Research synthesis methods used in the present study generate compatible results. Through text mining analysis, the key themes identified in the off-site construction stakeholder relationships literature included “collaboration”, “building information modelling”, “social network analysis”, supply chain. As a finding by scientometric analysis, collaboration, BIM, supply chain management, housing and social network analysis were the most frequently entered keywords context of off-site construction. Regarding authorship pattern, the whole network of collaboration was fragmented into multiple isolated clusters, implying that the authors had tendency to cooperate in small groups.

The paper can bring together an important area of research not previously studied in detail. It will primarily assist academics in the first instance; however, the research leads to important findings that will ultimately assist policymakers and practitioners better understand factors affecting stakeholder relationships and in particular network thinking and collaborative mind-sets.

The review contributes a needed systematic and theoretical foundation for future stakeholder relationship studies and practices in off-site construction sector. It provides the basis for future studies and is a seminal analysis of stakeholder management and off-site construction. The scientometric methodology offers scholars a different approach to analysing and visualising literature reviews.