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Examining the role of women on board (WoB) toward corporate sustainable growth (CSG) through leverage policy (LP). This research also investigates the interaction effect of WoB and LP on improving CSG.

This study uses a moderated mediation model to examine the impact of WoB on CSG, mediated by LP. Data from 48 KEHATI IDX ESG Sector Leaders Index companies observed from 2015 to 2021 were analyzed using the structural equation model partial least square (SEM-PLS) Warp.PLS 8.0. The research applies instrumental variables (IV) to test and control endogeneity due to nonrandom sample selection.

We found evidence that LP acts as a full mediator between the presence of WoB and CSG. The presence of WoB plays a moderate role by slightly weakening the influence of LP on CSG. Furthermore, we obtained evidence showing that the relationship between WoB and CSG is J-curve-shaped, a nonlinear relationship related to critical mass. Where the WoB ratio is at least 8.35% or higher, it will increase CSG in companies that have implemented the concept of environment social governance (ESG) in Indonesia.

This model uses a moderated mediation model and J-curve analysis; there is an interaction between WoB and LP on different paths of the mediator to CSG. This model examines the role of WoB as a moderator of the effect of LP on CSG. A nonlinear J-curve test was conducted to determine the minimum level of WoB that can influence the increase of CSG.

Accounting-based financial scandals caused by fraudulent financial reports negatively affect the financial markets and cause loss of confidence in investors. Financial reporting quality needs to be improved in order to build and maintain trust in financial markets. To increase the quality of financial reports, fraudulent financial reporting risks should be defined. At this point, regulators, practitioners, and researchers are in constant search.

There are improved approaches to the detection of financial reporting frauds in the literature. Many studies have been conducted on the “Fraud Triangle Theory” and the “Fraud Diamond Theory” approaches. The Fraud Triangle Theory argues that while fraudulent action is taking place in defining the elements of press, rationalization, and opportunity, the Fraud Diamond Theory approach argues that in order to achieve these three elements, the capability to carry out a fraud in individuals must be improved.

In this study, it is aimed to investigate the effect of Fraud Diamond elements on fraudulent financial reports. For the scope of the research, data of 26 companies from Manufacturing Industry enterprises operating in BORSA ISTANBUL between 2013 and 2017 were used. Financial reports of the companies are divided into two groups: (1) Fraudulent Financial Reports and (2) Non-Fraud Financial Reports. The hypotheses developed within the scope of the research were tested using the Logistic Regression analysis in IBM SPSS Statistic 20 program.

As a result of the study, it has been determined that there is a negative correlation between borrowing level, asset profitability, independent audit firm, auditor exchanges and institutionalization level, and fraudulent financial reports. It was understood that the change in assets and the size of the audit committee did not have any effect on the fraudulent financial reports.

The purpose of the paper is to study the interconnections between visual management, performance management and continuous improvement programmes and to suggest a practical framework to establish an effective visual management programme in association with performance management and continuous improvement systems. For the sake of simplicity, this paper refers to such a programme as integrated visual management (IVM) throughout this paper.

The following research included proposals and discussion, which were based on a case study which took place at a quality assurance (QA) department in PACCAR Australia, a global premium truck manufacturer, as well as authors’ own findings and experience, in addition to a literature-based review on visual management, performance management and continuous improvement. A systematic approach was followed to establish an effective IVM system. This paper is composed of two sections. Some of the most important literatures on visual management, performance management and continuous improvement are reviewed in the first section. Then the findings, as well as some other author findings, on why visual management works are summarised. The second section is dedicated to the case study.

Visual management can provide a simple and yet effective solution to enhance information flow in organisations. However, for visual management to yield its full benefit, it needs be part of a bigger plan. It has to be linked to a performance management programme, which provides input into visual management, and a continuous improvement initiative, which receives inputs from visual management. This paper proposes a practical framework to establish an IVM programme and provides a detailed description of its phases. The paper also presents the results achieved, during our case study, and views on the integration benefits, as well as on how to successfully implement an IVM programme. A systematic approach to establish an effective IVM system was followed. It laid a solid foundation to facilitate an effective flow of information in QA in its respective areas. This programme not only improved an understanding of the processes and raised awareness about the performance and associated issues, it also boosted transparency, discipline, shared ownership, team involvement and scientific mindset. It assisted in achieving significant and concrete process improvements. It helped in establishing a productive continuous improvement programme. It was observed that while visual management, performance management and team or company continuous improvement programmes each served a benefit individually, when they were linked together, as a whole, their synergy allowed for more significant achievements.

The scope of this research is limited to use of visual management to manage performance and to lead continuous improvement initiatives. The research was performed in a manufacturing environment. Even though it is believed that the suggested framework for IVM and the findings are applicable to other business environments as well, further research in this direction is required. Also, the interconnection between visual management, continuous improvement and performance management based on a case study was investigated. More quantitative researches, on bigger scales, are required to better understand the mentioned interactions and to enhance our knowledge of these tools in a holistic manner.

The originality of the papers comes from its holistic approach to visual management, performance management and continuous improvement programmes and the suggested framework to establish an IVM programme.

The purpose of this paper is to examine Toshiba’s fraudulent financial reporting in relation to the fraud diamond (pressure, opportunity, rationalisation and capability).

A quantitative empirical research, analysing secondary data from Toshiba’s published annual reports before restatement, from 2008–2014 has been used. A simultaneous equations approach was used to test the hypothesis. Excel software was used to analyse secondary data and to carry out correlation analysis and descriptive statistics analysis.

This study uncovers evidence that pressure proxied by return on assets (ROA), the opportunity proxied by ineffective monitoring (BDOUT), rationalisation proxied by audit opinion (AO) and capability proxied by board member changes (BCHANGE) had moderate to strong relationship to financial statement fraud (FSF) (proxied by Beneish M-score model). However, ROA has a negative and significant effect on Toshiba’s FSF. BDOUT, AO and BCHANGE have positive and significant effect on Toshiba’s FSF. Furthermore, there is no multicollinearity problem within the four variables. Overall, this study has statistically proven that all dimensions of fraud diamond are required for the explanation of Toshiba’s accounting scandal.

Although a few studies discuss the four dimensions (fraud diamond), none, to our surprise, exists which explain the circumstances led Toshiba’s high-level executives to commit fraud. This study is the first thorough investigation of Toshiba’s accounting scandal that uses all four dimensions to explain Toshiba’s FSF.

This study aims to determine the effect of personality on professionalism.

This research was conducted in Makassar Police Office in Makassar City. The reason for conducting the research in the police officer was the low performance of police officers in Makassar Police while the workload was very high. The population in this study were all 1,185 police officers in Makassar Police Office. Using the probability sampling technique, there were 299 police officers selected as respondents. Further, this study employs descriptive statistical analysis and inferential statistical analysis using generalized structure component analysis (GSCA) as data analysis methods.

The result found that there is a significant effect of personality on professionalism and OCB. Different results are obtained on the effect of personality on performance, which has no significant effect. However, there is an indirect effect of personality on performance through professionalism and OCB as mediating variables. The results also found that there is a significant influence between Professionalism on OCB and performance, as well as a significant influence between OCB on Performance.

This study focus to determine the effect of personality on professionalism. It has never been done before, so this study will contribute a new empirical explanation on both relationships. In addition to differences in the use of constructs and measurements, this research is also different in terms of the analysis unit. This study examines the effect of organizational citizenship behavior (OCB) on the performance of members/employees. This research is different from previous researches which generally examine the effect of OCB with group performance such as performed by George and Bettenhausen (1990), Podsakoff et al. (1997), which both found a close association between OCB and group performance. This study examines the performance of individual members because the tasks of members of the police force require professional ability in individuals who are expected to give a good image to the police in general.

Identifying the flow regime is a prerequisite for accurately modeling two-phase flow. This paper aims to introduce a comprehensive data-driven workflow for flow regime identification.

A numerical two-phase flow model was validated against experimental data and was used to generate dynamic pressure signals for three different flow regimes. First, four distinct methods were used for feature extraction: discrete wavelet transform (DWT), empirical mode decomposition, power spectral density and the time series analysis method. Kernel Fisher discriminant analysis (KFDA) was used to simultaneously perform dimensionality reduction and machine learning (ML) classification for each set of features. Finally, the Shapley additive explanations (SHAP) method was applied to make the workflow explainable.

The results highlighted that the DWT + KFDA method exhibited the highest testing and training accuracy at 95.2% and 88.8%, respectively. Results also include a virtual flow regime map to facilitate the visualization of features in two dimension. Finally, SHAP analysis showed that minimum and maximum values extracted at the fourth and second signal decomposition levels of DWT are the best flow-distinguishing features.

This workflow can be applied to opaque pipes fitted with pressure sensors to achieve flow assurance and automatic monitoring of two-phase flow occurring in many process industries.

This paper presents a novel flow regime identification method by fusing dynamic pressure measurements with ML techniques. The authors’ novel DWT + KFDA method demonstrates superior performance for flow regime identification with explainability.

The purpose of this study is to analyze the determinants of intention for energy and water conservation behavior in Prishtina, Kosovo by using the theory of planned behavior (TPB) conceptual framework and then examine the influence of intention and demographic factors on the conservation behavior itself. In addition, the present study examines the differences between urban and rural consumers in Prishtina in terms of their intention for energy and water conservation behaviors and their actual conservation behavior.

This study uses a qualitative approach by conducting ten in-depth interviews followed by one focus group with urban consumers and ten in-depth interviews followed by one focus group with rural consumers in Prishtina to analyze the influence of determinants on the conservation intention. In addition, the present study uses the quantitative research method to empirically examine the influence of intention and demographic variables on the actual conservation behavior.

The findings show that there is a difference between the urban and rural sample populations in Prishtina in terms of determinants that influence their intention to conserve energy and water. While attitude is the strongest determinant among the urban population, the social norms seem to be the strongest antecedent of the behavioral intention among the rural population. In addition, the study finds that the intention, income, family size and place of residence as a whole influence the actual behavior; however, the manifestation of the influence of separate variables on the actual conservation varies between urban and rural population. While intention is very strong among urban respondents and the actual conservation behavior is less dependent on the income level and family size, in the case of rural respondents, intention alone is not sufficient to predict the actual behavior and varies also on the income level.

The study brings unique and new knowledge about the application of the TPB in the context of small and developing economies bridging the research gaps arising from few scholarly research studying the differences between urban and rural populations.

The purpose of this paper is to investigate oil-gas slug formation in horizontal straight pipe and its associated pressure gradient, slug liquid holdup and slug frequency.

The abrupt change in gas/liquid velocities, which causes transition of flow patterns, was analyzed using incompressible volume of fluid method to capture the dynamic gas-liquid interface. The validity of present model and its methodology was validated using Baker’s flow regime chart for 3.15 inches diameter horizontal pipe and with existing experimental data to ensure its correctness.

The present paper proposes simplified correlations for liquid holdup and slug frequency by comparison with numerous existing models. The paper also identified correlations that can be used in operational oil and gas industry and several outlier models that may not be applicable.

The correlation may be limited to the range of material properties used in this paper.

Numerically derived liquid holdup and holdup frequency agreed reasonably with the experimentally derived correlations.

The models could be used to design pipeline and piping systems for oil and gas production.

The paper simulated all the seven flow regimes with superior results compared to existing methodology. New correlations derived numerically are compared to published experimental correlations to understand the difference between models.

The purpose of this paper is to examine the current state of the management of traditional retail markets (TRM) in the UK. TRM are indoor and outdoor markets located in town and city centres across the UK, selling food, household goods, clothing and the like.

The paper employs a comparative analysis approach of multiple cases using an analytical framework drawn from place management and retail business management literature. The study investigates 11 retail markets in the UK, including 7 run by Local Councils, 2 privately run and 2 operated by Charity Trusts.

The paper identifies the management challenges of TRM lying at the intersect between its private-like business entity and the management overseen by local authorities, whose roles and functions are mainly on delivering public services. Although some council markets struggle, it remains a popular model for TRM because it offers social space and inclusion which other types of markets lack. The study also highlights that the environment within which TRM operate, such as policy, infrastructure, business and entrepreneurial aspects play an important role in influencing the performance of the markets.

The paper contributes to the retail literature’s conceptual and empirical understanding of TRM management – the area which has been mostly neglected and under-researched. It offers an integrated analytical framework, including four dimensions of policy, infrastructure, business and entrepreneurial environment to advance the current limited understanding of this traditional form of retailing and sheds light on future research in this area.

This study aims to create the causal relationship between transportation behavior to Karimunjawa, the number of tourists and the amount of CO2 produced; calculate the reduction of CO2 emissions from the transportation to Karimunjawa based on several proposed policy scenarios; and formulate the managerial implication and recommendation to support the implementation of several proposed policy scenarios.

This study develops a system dynamics‐based model by using three sub-systems, i.e. “the number of tourist sub-system,” “the switching behavior of tourist travel sub-system” and “the CO2 emission sub-system.”

The simulation results have shown that, under the current situation, tourist travel behavior should be changed to maximum condition to get the minimum CO2 emission. Improvement of the behavior of tourist in selecting the mode of transportation and the departure point of mini-tour bus and ferry are an effective way to reduce the CO2 emission.

This study only considers limited variables as the driver of the level of change of the capacity of Karimunjawa and the road as well as the variables as the driver of tourism growth. This study only focuses on CO2 emission from the direct impacts of tourist travel; this study does not consider the indirect impact of tourism activity on CO2 emissions. International air travel is not included in the present study.

From a managerial perspective, this study demonstrates that change in the tourist travel behavior is generally not effective in triggering CO2 emission reduction, unless it is accompanied by the strict restriction policy related to the tourist route.

This study has the potential to raise societal awareness that the causality of tourist growth and CO2 emissions should be seen as the impact of tourist travel behavior. In this case, to modify the travel behavior, tourist needs to change their mode of transportation to more sustainable transportation.

This paper intends to fill the literature gap of the effect of tourism growth from two perspectives, namely, tourist travel behavior and environmental. The modeling of tourist transport and CO2 emission will provide an overview of the selection of the problem-solving mode for tourist transport that can give a significant contribution to the greenhouse gas emissions reduction to the environmental.