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Distributed photovoltaic (DPV) projects generally have output risks, and the production effort of the supplier is often private information, so the buyer needs to design the optimal procurement contract to maximise its procurement utility.

Based on the principal-agent theory, we design optimal procurement contracts for DPV projects with fixed payments and incentive factors under three situations, i.e. symmetry information, asymmetry information without monitoring and asymmetry information with monitoring. We obtain the optimal production effort and expected utility of the supplier, the expected output and expected utility of the buyer and analyse the value of the information and monitoring.

The results show that under asymmetric information without monitoring, risk-averse suppliers need to take some risk due to output risk, which reduces the optimal production effort of the supplier and the expected output and expected utility of the buyer. Therefore, when the monitoring cost is below a certain threshold value, the buyer can introduce a procurement contract with monitoring to address the asymmetry information. In addition, under asymmetric information without monitoring, the buyer should choose a supplier with a low-risk aversion.

Considering the output risk of DPV projects, we study the optimal procurement contract design for the buyer under asymmetric information. The results provide some theoretical basis and management insights for the buyer to design optimal procurement contracts in different situations.

This study aims to apply Benford’s law to examine the earnings management of companies listed in emerging ASEAN-5 countries: Indonesia, Malaysia, Philippines, Thailand and Vietnam.

The authors follow Amiram et al. (2015) to measure deviations from Benford’s law of the first digits of numbers reported in financial statements. The authors use the Jones-modified performance-match model (Jones, 1991; Dechow et al., 1995; Kothari et al., 2005) to estimate accrual earnings management. The authors use a sample of 47,389 observations of listed companies in ASEAN-5 countries from 2006 to 2019. The authors also run ordinary least squares (OLS) regressions to test the hypotheses.

The authors find that the first digits of numbers reported in the financial statements of companies in the sample closely conform to Benford’s law. Further evidence shows that the deviation from Benford’s law is positively related to abnormal accruals. The relationship between deviation from Benford’s law and abnormal accruals is more pronounced for the post-international financial reporting standards adoption period. The results survive for some robustness checks.

The authors show that Benford’s law holds for financial statements of companies listed in the emerging ASEAN-5 countries.

Auditors could use Benford’s law as an analytical procedure to assess the risks of material misstatements. Also, other users could apply Benford’s law on audited financial statements to foresee undetected misstatements.

The authors provide original evidence that financial statements of ASEAN-5 countries follow Benford’s law. The evidence supports the usefulness of Benford’s law in developing markets.

This study aims to investigate the effects of financial aid via zakat and the perceived learning–teaching process on the educational outcomes of undergraduate students in Malaysia.

Approximately 350 zakat recipients (mustahiq) were selected to evaluate their educational outcomes, measured by the learning process, student readiness and academic performance. Partial least squares (PLS) regression was used to test the selected samples and approve the hypothesis.

In accordance with the underlying theories, the results of the PLS regression highlighted several major findings: financial aid, through zakat indeed increases positive effects in the learning process; zakat aid is found to increase student readiness in the education process and academic performance of undergraduate students; and student readiness in the education process plays a significant role in mediating the effect between zakat aid and the learning process and academic performance. This study also demonstrates that the learning process is equally important for student readiness and academic performance.

Importantly, this study contributes novelty by exploring the impact of zakat in education, specifically the higher education sector, because previous studies have enormously discussed zakat as a poverty-mitigating topic. The findings of this study are essential for zakat stakeholders to understand the contribution of zakat to developing human capital, particularly post-COVID-19 in Malaysia.

To support digital humanities research more effectively and efficiently, this study develops a novel Knowledge Graph Analysis Tool of People and Organizations (KGAT-PO) for the Digital Humanities Research Platform for Biographies of Chinese Malaysian Personalities (DHRP-BCMP) based on artificial intelligence (AI) technology that would not only allow humanities scholars to look at the relationships between people but also has the potential for aiding digital humanities research by identifying latent relationships between people via relationships between people and organizations.

To verify the effectiveness of KGAT-PO, a counterbalanced design was applied to compare research participants in two groups using DHRP-BCMP with and without KGAT-PO, respectively, to perform people relationship inquiry and to see if there were significant differences in the effectiveness and efficiency of exploring relationships between people, and the use of technology acceptance between the two groups. Interviews and Lag Sequential Analysis were also used to observe research participants’ perceptions and behaviors.

The results show that the DHRP-BCMP with KGAT-PO could help research participants improve the effectiveness of exploring relationships between people, and the research participants showed high technology acceptance towards using DHRP-BCMP with KGAT-PO. Moreover, the research participants who used DHRP-BCMP with KGAT-PO could identify helpful textual patterns to explore people’s relationships more quickly than DHRP-BCMP without KGAT-PO. The interviews revealed that most research participants agreed that the KGAT-PO is a good starting point for exploring relationships between people and improves the effectiveness and efficiency of exploring people’s relationship networks.

The research’s limitations encompass challenges related to data quality, complex people relationships, and privacy and ethics concerns. Currently, the KGAT-PO is limited to recognizing eight types of person-to-person relationships, including couple, sibling, parent-child, friend, teacher-student, relative, work, and others. These factors should be carefully considered to ensure the tool’s accuracy, usability, and ethical application in enhancing digital humanities research.

The study’s practical implications encompass enhanced research efficiency, aiding humanities scholars in uncovering latent interpersonal relationships within historical texts with high technology acceptance. Additionally, the tool’s applications can extend to social sciences, business and marketing, educational settings, and innovative research directions, ultimately contributing to data-driven insights in the field of digital humanities.

The research’s originality lies in creating a Knowledge Graph Analysis Tool of People and Organizations (KGAT-PO) using AI, bridging the gap between digital humanities research and AI technology. Its value is evident in its potential to efficiently uncover hidden people relationships, aiding digital humanities scholars in gaining new insights and perspectives, ultimately enhancing the depth and effectiveness of their research.

The COVID-19 pandemic and its aftermath sent the entire educational system across the globe topsy-turvy. Virtual classrooms, online lectures and online evaluations became the order of the day, replacing traditional face to face classroom interactions and examinations conducted physically. While it may be possible to reach out to a larger audience in remote places via online platforms, the new medium lacks personal touch of the past, and is known to cause physical and psychological problems for participants. This study collects primary data from a representative sample of students from emerging economies to study the factors that influence intention to pursue online education.

ANOVA, Kruskal–Wallis test, exploratory factor analysis (EFA) and multiple linear regression (MLR) have been used to test our hypothesis. We have also used text mining to corroborate statistical test results and ascertain the sentiment of students towards online learning.

This study not only confirms findings in extant literature that “benefits” is an important factor. It also identifies new factors such as “health”, “evaluation”, “class duration” and “student qualification”, that influence student intention to pursue online education. Sentiment analysis shows that students have positive sentiment coupled with trust towards online education. Text mining shows that “mode of class”, “time or duration of class” and “quality of learning” are important features that students consider.

This is one of the few studies to use quantitative plus text mining method of research to understand intention to pursue online education.

Reducing construction waste generation and carbon emission in the construction industry is crucial for the “dual carbon” goal. Evaluating the efficiency of reducing construction waste generation and carbon emission in the construction industry at the regional level is an important evaluation basis for the sustainable development of the construction industry. It provides a basis for formulating construction waste and carbon reduction policies tailored to local conditions and comprehensively promote the sustainable development of the construction industry.

A three stage SBM-DEA model based on non-expected outputs is proposed by combining the SBM-DEA model with the SFA method. The proposed model is used to evaluate the efficiency of construction waste and carbon reduction in the construction industry in 30 regions of China from 2010 to 2020. Moreover, the study explores the impact of environmental variables such as urbanization level, proportion of construction industry employees, resident consumption level, and technological progress.

From 2010 to 2020, the efficiency of construction waste and carbon reduction in China’s construction industry has been increasing year by year. Provinces with higher efficiency of construction waste and carbon reduction in the construction industry are mainly concentrated in the eastern coastal areas, showing an overall pattern of “East>West>Northeast>Middle”. There is a clear correlation between the level of urbanization, the proportion of construction industry employees, residents’ consumption level, technological progress, labor input, machinery input, and capital investment. The construction waste and carbon emission efficiency of the construction industry in various provinces is greatly influenced by environmental factors.

The research results provide policy makers and business managers with effective policies for reducing construction waste generation and carbon emission in the construction industry, especially circular economy policies. To provide empirical support for further understanding the connotation of construction waste and carbon reduction in the construction industry, to create innovative models for construction waste and carbon reduction, and to promote the multiple benefits of construction waste and carbon reduction in the construction industry, and to provide empirical support for countries and enterprises with similar development backgrounds in China to formulate relevant policies and decision-making.

The construction industry is a high investment, high energy consumption, and high pollution industry. This study uses the three stage SBM-DEA model to explore the efficiency of construction waste and carbon reduction in the construction industry, providing a new perspective for the evaluation of sustainable development in the construction industry, enriching and improving the theory of sustainable development.

The purpose of this study is to analyze the combined effect of eight factors – performance expectancy (PE), effort expectancy (EE), hedonic motivation (HM), system quality (SQ), information quality (IQ), service quality (SEQ), digital literacy (DL) and computer anxiety (CA) on learners’ behavioral intention (BI) toward the adoption of e-learning in higher education institutions (HEIs) in India.

The study used factors from two theoretical models, the extended Unified Theory of Acceptance and Use of Technology and the DeLone and McLean Information Systems Success model. The study also considered DL and CA as additional factors because they could affect a learner’s intention in a developing country like India. Data were collected from three HEIs in Southern India and analyzed using fuzzy qualitative and comparative analysis (fsQCA).

The results of the study emphasize the importance of considering both individual and technological factors in e-learning adoption and provide evidence for the significance of integrating multiple theories in understanding the complex relationship between factors and learners’ BI. Four different configurations of the eight factors: EE*HM*SQ*IQ*SEQ*DL*∼CA; PE*EE*HM*SQ*IQ*DL*CA; PE*EE*HM*IQ*SEQ*DL*CA; and PE*EE*SQ*IQ*SEQ*DL*CA found to be sufficient to cause learners’ BI to use e-learning.

This study explores the complex relationship between different factors and learners’ intention to adopt e-learning using the fsQCA method. These findings may need further validation in HEIs across different geographical locations.

This study provides practical insights for HEIs in India and other developing countries on how different factors combine and interact to determine e-learning adoption in multiple contexts.

Using fsQCA as a novel and rigorous method, this study uncovers the complex and nonlinear causal relationships among various factors that affect e-learning adoption. This study provides a holistic and contextualized understanding of e-learning adoption in a developing country’s scenario. This study can inform educators and policymakers on how to design and implement effective e-learning strategies that suit different learner profiles and contexts.

This paper aims to reduce the cost of experiments required to test the efficiency of materials suitable for artificial tissue ablation by increasing efficiency and accurately forecasting heating properties.

A two-step numerical analysis is used to develop and simulate a bioheat model using improved finite element method and deep learning algorithms, systematically regulating temperature distributions within the hydrogel artificial tissue during radiofrequency ablation (RFA). The model connects supervised learning and finite element analysis data to optimize electrode configurations, ensuring precise heat application while protecting surrounding hydrogel integrity.

The model accurately predicts a range of thermal changes critical for optimizing RFA, thereby enhancing treatment precision and minimizing impact on surrounding hydrogel materials. This computational approach not only advances the understanding of thermal dynamics but also provides a robust framework for improving therapeutic outcomes.

A computational predictive bioheat model, incorporating deep learning to optimize electrode configurations and minimize collateral tissue damage, represents a pioneering approach in interventional research. This method offers efficient evaluation of thermal strategies with reduced computational overhead compared to traditional numerical methods.

Shifting to OLSL classes during the pandemic can bring learners ambivalent experiences: negative, positive or both appraisals toward the technologies. However, few studies have examined how ambivalent experiences can influence students' learning behaviors, specifically cyberslacking and active participation. Using the challenge-hindrance stressor framework, this study investigates the impact of challenge and hindrance appraisals on these learning behaviors.

This study uses a mixed methods approach to answer research questions. An interview was conducted to identify the key components of ambivalent appraisals, and a survey was conducted to empirically examine the impact of challenge and hindrance appraisals on learners' behaviors in online live streaming learning (OLSL) contexts. The data of 675 university students were analyzed using structural equation modeling.

This study found that hindrance appraisal leads to cyberslacking while challenge appraisal leads to active participation, but it can also cause cyberslacking. Social presence has a double-edged effect, acting as both a facilitator and inhibitor, strengthening the effect of hindrance appraisal on cyberslacking and the impact of challenge appraisal on active participation.

Prior studies have primarily focused on the negative side (techno-distress) of technology appraisals. This study simultaneously examines the positive side, techno-eustress, on learners' behaviors in OLSL contexts, and explores the moderating effects of social presence. This study contributes to the technostress and technology adaptation literature by revealing how technology-induced ambivalent appraisals impact behavioral responses. It offers important theoretical and practical implications for education tool designers.

Explore the impact of Party organization embedding on firm green governance.

The regression analysis method.

The findings show that Party organization embedding significantly enhances the green governance effects of firms, with this effect being more pronounced in environments with high-quality internal control. Moreover, the study reveals that Party organization embedding facilitates green governance through mechanisms such as reducing agency costs and optimizing management decisions. Agency costs have a negative transmission effect, while management decisions have a positive transmission effect, with the quality of internal control playing a crucial moderating role.

Most existing studies on firm green governance have focused on aspects such as the heterogeneity of management teams (Liu, 2019; Wu et al., 2019), executive green cognition (Fineman and Clarke, 1996; Huang and Wei, 2023), organizational structure and the involvement of controlling families (Bertrand and Schoar, 2006; Symeou et al., 2019), with limited attention to the unique role of Party organizations’ incentive and restraint mechanisms, supervisory power and management functions in firm green governance. Additionally, while scholars have examined the impact of political embedding in firms, including Party organization embedding as a specific form of political embedding, and find that it affects various aspects of business performance (Chang and Wong, 2004; Gu and Yang, 2023), governance quality (Li et al., 2020; Huang and Yang, 2024), agency costs (Qian, 2000; Wang and Ma, 2014), excessive management compensation (Chang and Wong, 2004; Chen et al., 2014), social externalities and audit needs (Faccio, 2006; Cheng, 2022), there is still insufficient discussion on how Party organization embedding promotes firm green governance. Particularly in the context of China’s unique system and using Chinese data, there is a need for more in-depth research on the impact of Party organization embedding on firm green governance. This paper addresses this research gap by empirical analysis.

Overall, this study has significant theoretical and practical implications. Theoretically, it enriches the literature on Party organization embedding and firm green governance, filling a gap in the intersection research of firm governance and green governance. Practically, on the one hand, this paper’s findings demonstrate that the involvement of Party organizations in firm governance plays a significant role in enhancing green governance. This supports the modernization of firm governance in China, establishes a micro-level foundation for achieving the strategic goals of “carbon peaking and carbon neutrality” and offers empirically-backed insights into green transformation for policymakers. The research also provides practical policy recommendations for strengthening Party building efforts within firms and optimizing government-business relations, thereby facilitating the deep integration of Party building with business operations. On the other hand, this study highlights that the unique feature of China’s corporate governance system, Party organization embedding, can effectively enhance green governance. This offers empirical support for leveraging the strengths of China’s firm governance model and provides valuable governance strategies for firms in other countries and regions to improve their green governance practices.

This study’s social implications are significant as it highlights the broader societal benefits that arise from integrating Party organization involvement into firm governance structures, especially within the context of green governance. By improving the green governance practices of firms, Party organization embedding helps to address pressing environmental issues such as pollution, carbon emissions and resource depletion, which ultimately contributes to healthier living environments and a more sustainable society. The emphasis on green governance supports China’s national strategy for sustainable development and demonstrates a governance model that balances economic growth with environmental stewardship. Additionally, the study underscores the role of Party organizations in fostering social responsibility, equity and cohesion by ensuring that firm decision-making aligns with both economic and social welfare goals. This model of governance provides a framework that can serve as a reference for other countries and regions looking to enhance environmental protection efforts while maintaining social stability and economic progress.

This study offers original insights by exploring the distinctive role of Party organization embedding in enhancing firm green governance within the unique context of China’s political and economic systems. Unlike previous research, which has primarily focused on conventional governance structures, this paper delves into the underexplored area of how Party organizations influence firm-level green governance. By examining the direct and indirect effects of Party organization embedding, this study expands current understanding of corporate governance models that integrate political structures, providing a novel perspective on how firms can achieve both economic and environmental objectives. The findings not only contribute to the literature on green governance but also present a valuable model for emerging economies that are pursuing sustainable development. This research thus provides a meaningful addition to the dialogue on corporate governance innovation and environmental responsibility.