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This paper aims to enhance the understanding of the distinct origins, mechanisms, growth paths and societal impacts of misinformation and disinformation through the theoretical lens of Niklas Luhmann’s social systems theory, particularly focusing on structural coupling and penetration.

This paper is based on a conceptual study that investigates the phenomena of mis-/disinformation based on reviews of the literature on social systems theory, particularly focusing on structural coupling and penetration.

This theoretical analysis has led to the postulations that mis-/disinformation would cause social conflicts through divergent routes and that they do not necessarily have negative consequences in society. That is, conflicts or communication of contradictions serve for the reproduction and change in social systems and, furthermore, serve society as an immune mechanism. We speculate that similarities in the manifestation of mis-/disinformation could stem from the influence of amplifiers, such as moral intervention. Nevertheless, we posit that disinformation stemming from intentional penetration is more likely to cause societal dysfunction than misinformation, leading to conflict overload, polarized information ecosystems and potential system failures.

It provides a broader theoretical perspective for a better understanding of the roots and mechanisms of mis-/disinformation and their social consequences. It also engages with unresolved debates over structural couplings and penetration, showing how distinguishing these concepts enhance analytical clarity and explanatory power.

Three‐dimensional flows over backward facing s.tif are analysed by means of a finite element procedure, which shares many features with the SIMPLER method. In fact, given an initial or guessed velocity field, the pseudovelocities, i.e. the velocities that would prevail in the absence of the pressure field, are found first. Then, by enforcing continuity on the pseudovelocity field, the tentative pressure is estimated, and the momentum equations are solved in sequence for velocity components. Afterwards, continuity is enforced again to find corrections that are used to modify the velocity field and the estimated pressure field. Finally, whenever necessary, the energy equation is solved before moving to the next step.

This study aims to examine whether auditors who specialize in research and development (R&D) activities help reduce managers’ opportunistic adjustment of R&D expenditure for real earnings management (REM).

Using a sample of US firms during the 2001–2017 period, the authors identify auditors’ R&D specialization as their prior experience of auditing R&D expenses spent by each client’s peers. The authors measure R&D-based REM as the negative deviation from the predicted level of R&D expenditure.

The authors find that clients of R&D specialist auditors are less likely to engage in REM through a discretionary reduction of R&D expenditure. This effect is more pronounced when clients face higher competition, have larger investment opportunities and entail higher audit risks.

This study shows that auditors’ specialized knowledge can facilitate stronger monitoring of clients’ real decisions, providing implications for auditors’ knowledge acquisition and transfer in specific types of transactions.

This study contributes to the literature by documenting the governance role played by R&D specialist auditors in clients’ real economic decisions. Moreover, the study identifies R&D as a distinct area of auditor specialization.

Global gender diversity and equality indexes have been developed to promote gender diversity and equality at the country level, but it is difficult to see how those indexes are applied to organizations on a daily basis. The purpose of this study is to examine the application of environmental, social and governance (ESG) measures for gender diversity and equality at the organizational level in a Korean context.

Based on the institutional theory, the authors reviewed ESG measures for gender diversity and equality of women funds in four countries (USA, Canada, UK and Japan) and examined The Women Fund in Korea through document analysis and interviews.

ESG measures in four countries’ women funds mainly assessed the percentage of women in the workforce, on boards and in leadership positions. In The Women Fund, gender diversity indicators consider the ratio of female to male employees, while gender equality indicators take into account gaps of male and female salaries and positions. This study’s impact analysis indicates that the companies invested in by The Women Fund had higher return on assets and return on equity than those without the fund.

Although women funds explored in this study exemplify the use of ESG measures to apply global gender diversity and equality indexes at the organizational level, research is needed to examine ESG measures and women funds and their associations. Possible topics include what needs to be measured in ESG, who should be involved, how ESG measures should be applied, what outcomes of using ESG measures would ensue in organizations and how ESG measures relate to regional and global gender diversity.

In promoting ESG measures that apply global gender diversity and equality at the organizational level, human resource development practitioners, as change agents, can help organizations develop socially responsible and ethical behaviors and transform organizational culture, practice and systems, which may influence organizations’ long-term survival and development as well as financial performance.

As the government’s support and policies guide and drive firms to develop and implement initiatives and programs, the launch and implementation of gender diversity and equality at the organizational level in the form of women funds require a certain level of collaboration between the government and the private sector.

This study on the application of ESG measures for global gender diversity and equality at the organizational level in the form of women funds is timely to engage organizations in dialogue regarding what needs to be done to promote women’s participation and leadership roles in organizations in Korea and other countries.

Because of the bioaccumulation effect, organophosphorus pesticides cause long-term damage to mammals, even at small concentrations. The ability to perturb the phospholipid bilayer structure as well as the overstimulation of cholinergic receptors makes them hazardous to humans. Therefore, there is a need for a quick and inexpensive detection of organophosphorus pesticides for agricultural and household use. As organophosphorus pesticides are acetylcholinesterase (AChE) inhibitors, biosensors using this mechanism hold a great promise to meet these requirements with a fraction of reagents and time used for measurement comparing to laboratory methods. This study aims to manufacture AChE-coated, screen-printed carbon electrodes applicable in such amperometric biosensors.

AChE enzyme, known for catalytic activity for the hydrolysis of acetylthiocholine (ATCh), could be used to obtain electrochemically active thiocholine from acetylthiocholine chloride in aqueous solutions. Using Malathion’s inhibitory effect towards AChE, pesticides’ presence can be detected by reduction of anodic oxidation peaks of thiocholine in cyclic voltammetry.

The conducted research proved that it is possible to detect pesticides using low-cost, simple-to-manufacture screen-printed graphite (GR) electrodes with an enzymatic (AChE) coating. Investigated electrodes displayed significant catalytic activity to the hydrolysis of ATCh. Owing to inhibition effect of the enzyme, amperometric response of the samples decreased in pesticide-spiked solution, allowing determination of organophosphorus pesticides.

Printed electronics has grown significantly in recent years as well as research focused on carbon-based nanocomposites. Yet, the utilization of carbon nanocomposites in screen-printed electronics is still considered a novelty in the market. Biosensors have proved useful not only in laboratory conditions but also in home applications, as glucometers are a superior solution for glucose determination for personal use. Although pesticides could be detected accurately using chromatography, spectroscopy, spectrometry or spectrophotometry, the market lacks low-cost, disposable solutions for pesticide detection applicable for household use. With biosensing techniques and electric paths screen-printed with GR or graphene nanocomposites, this preliminary research focuses on meeting these needs.

The purpose of this paper is twofold: first, to present a bibliometric analysis and systematic literature review of industry convergence and value innovation to understand the current research status; second, to provide a coherent theoretical research framework for future research.

This study adopts a two-step analysis approach by combining bibliometric analysis and systematic literature review to explore the research topic of industry convergence and value innovation. Besides, two bibliometric tools, HistCite and VOSviewer, were applied to this study.

This study found that Stefanie Bröring and Fredrik Hacklin are the top two most influential authors among all authors in the sample publications. Technological Forecasting and Social Change is one of the top-ranking journal that often publishes this topic of articles. Germany and the University of Munster are the most influential country and institutions, respectively. Besides, five core research themes were identified based on keywords co-occurrence map, theoretical lenses, factors promoting industry convergence, indicators of industry convergence, the impact of industry convergence and emerging research directions. Based on the above analysis, this paper constructed a theoretical research framework of industry convergence and value innovation.

This paper only draw data from one database – Web of Science – which cannot provide broad coverage of the research topic. Besides, the bibliometric method of this paper is based on high local citation score and high-frequency words, articles in the skirting subjects’ area may not be analyzed.

With the rapid development of technology, such as nanotechnology, radio - frequency identification (RFID), etc., the iterative upgrading of products also comes. As a result, the boundary between industries is gradually blurred, and the phenomenon of industry convergence appears. Therefore, managerial decision-makers are facing challenges of how to respond to the convergence phenomena. From the firm level, firms are facing the problem of value innovation of the existing product, new product development and core competence improvement. Industries are facing the problem of transformation and upgrading. This paper provides certain theoretical insights for both firms and industries to guide the practice accordingly.

This paper is the first to use a bibliometric method to examine the topic of industry convergence and value innovation. In addition, this paper presents an in-depth analysis of this topic and provides a comprehensive theoretical research framework for future study.