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Sustainability Reporting in India: Leveraging Geographic Information Systems to Align Operations and Compliance
This paper examines the scope of legal compliance for non-financial reporting in India, with a focus on the increasing mandate of Business Responsibility and Sustainability Reporting (BR-SR) and Corporate Social Responsibility (CSR) frameworks. It highlights how public interest, regulatory evolution, and global sustainability norms have shaped India’s approach to non-financial disclosures. The analysis underscores the critical role of geographic information in operationalizing ESG objectives, offering insights into how businesses can leverage geospatial data to create competitive advantages, improve resilience in localities while meeting regulatory requirements. The paper identifies opportunities for better alignment between operations and disclosure practices, emphasizing the importance of timely investment in geospatial technologies to transition to a sustainable and resilient economy
A Program Assessment of an Interim Housing Initiative for Single-Males: A Qualitative Methodology
This qualitative program assessment research study aimed to evaluate the effectiveness of an emergency shelter/interim housing initiative by comparing goals to actual outcomes, identifying process improvements, and creating a program model. The study addressed the issue of the emergency shelter system's failure to transition homeless single-males to permanent housing. The population included all emergency shelters in Detroit, Michigan, with a sample of 10 participants selected through purposive sampling. Data was analyzed using thematic analysis. Results showed that emergency shelters were not seen as a pathway to permanent housing, with an overreliance on external systems. Specific methods, if implemented, could improve housing outcomes. Key conclusions and recommendations for leaders and practitioners included expanding service delivery, creating internal housing programs, reassessing program design, evaluating interventions for specific populations, providing quality case management, recognizing the role of case managers, and enforcing minimum engagement standards
Negotiation-Specific Self-Efficacy: A Key Driver of Effectiveness and Efficiency
This study explores the direct impact of self-efficacy on negotiation outcomes, addressing a critical gap in existing research. While general self-efficacy has been linked to various performance domains, its predictive power in negotiation contexts remains limited. To overcome this limitation, we developed and validated a fourteen-item negotiation-specific self-efficacy scale encompassing distributive, integrative, and efficiency-related dimensions. A controlled experimental study involving 222 participants revealed that distributive self-efficacy strongly predicts individual outcomes, integrative self-efficacy enhances joint outcomes, and efficiency-related self-efficacy contributes to a more resource-conscious negotiation process, including reduced time expenditure. These findings highlight the significance of domain-specific self-efficacy in improving negotiation performance. The study highlights the practical relevance of self-efficacy for negotiation training and its potential to improve decision-making efficiency in time-critical situations. Future research should investigate how these insights can be adapted to diverse organizational contexts and high-stakes negotiation environments
Ethics and Accountability in Clandestine Supply Chains— An Analytical Perspective From Migrant Smuggling Networks
Between the Mediterranean coast and European borders, clandestine supply chains orchestrate the movement of thousands of migrants using remarkably structured logistics. Lacking formal hierarchies or standardized protocols, smuggling networks rely on migration hubs and continuously adjust routes and resources to respond to unforeseen circumstances. Their modularity and rapid adaptability reflect principles comparable to modern supply chain management (SCM), particularly in planning, resilience, and flexibility. Beyond political and security considerations, examining these flows demonstrates that operational efficiency can emerge from unethical practices grounded in experience, tacit knowledge, and social networks. While the objectives of commercial supply chains and smuggling networks differ, the insights gained are applicable to managing flows, coordinating stakeholders, and handling disruptions. The article also addresses the ethical tensions inherent in irregular migration, revealing a logistical order established through human exploitation. It provides a distinctive analytical framework for exploring the modularity, resilience, and agility of logistical systems, offering a refined understanding of flow management in complex and uncertain environments. The goal is not to transpose the dark aspects of SCM to the business world but to examine its mechanisms and challenges from a societal perspective
Mathematics Word Problems: What Do Students Recall?
Mathematics instructors incorporate various word problems to illustrate the wide-ranging practical applications of mathematical concepts. Premadasa and Bhatia (2013) categorized math word problems into three main categories: I (curiosity-driven), R (relatable), and U (unrelatable). The study reveals a clear preference among students for problems in categories I and R over those in category U. Building on this categorization, we conducted a survey in which students were asked to recall the word problems they encountered throughout the semester. Our findings confirm that students notably recall and engage more with category I problems compared to those categorized as U
Process Mapping in an Undergraduate Health Administration Program
This manuscript presents a case study in which faculty developed and analyzed a process map for an undergraduate health administration program. The map was created by faculty teaching in, and administering, the undergraduate health administration program. As such, the process map describes the faculty’s perceptions of rigor, student experience, and how these factors aggregate to achieve a high-quality education. The study serves as the basis for future research (beyond the current submission) to create experience maps for students completing the same health administration program. In doing so, and by combining the work of both studies, it is possible to identify possible barriers and solutions to providing a “high quality” education for these students
From Research Support to Research Superpower: The Rise of AI Agents as the New Graduate Assistants in Higher Education
Artificial intelligence is rapidly transforming higher education, particularly in academic research contexts. Traditionally, faculty members have relied upon graduate assistants (GAs) for essential support activities including literature reviews, data analysis, and manuscript preparation. However, recent advancements in generative AI and autonomous systems have enabled the development of digital tools capable of performing many of these tasks. While there is a general consensus that AI will significantly impact university research practices, institutions currently lack comprehensive frameworks for implementing these tools in a responsible and effective manner. This study examines the evolution of AI agents and their potential to either replace or complement human graduate assistants. Through systematic analysis of existing literature, we compare their capabilities, costs, and effectiveness. We introduce the conceptual framework of AI-enhanced research teams that integrates human cognition with computational precision. Our findings suggest that the future of academic research does not involve choosing between human and artificial intelligence, but rather creating ethical, hybrid systems that leverage the optimal characteristics of both. Through strategic investment in AI literacy, management system updates, and reconceptualization of GA roles, higher education can establish research environments that are more accessible, scalable, and innovative
Cash Flow Volatility and Capital Structure in Asia
This paper aims to investigate the relationship between cash flow volatility and capital structure policy for firms in developing Asian economies. The relationship is then examined, with all firms separated based on their economic development, and again based on prior debt levels and operating cash flows. Higher levels of cash flow volatility are positively related to the amount of debt in the capital structure. The positive relationship exists only among firms in developing economies and firms with higher historic leverage and positive operating cash flows
How Do Civil Law Legal Institutions React to Ex-Ante Transaction Costs? A Focus on Italian Regulation
This paper aims to investigate the role of contracts and property as fundamental tools for achieving market efficiency, analyzed through the lens of Law and Economics. The contract is presented as a tool for optimal resources allocation, where the transfer of goods and rights enhances individual and social welfare. However, transaction costs, particularly ex-ante costs, often hinder the full potential of contractual arrangements, leading to an inefficient use of resources.
The contribution examines how Italian legal Institutions address the ex-ante obstacles, aiming to create a regulatory environment that reduces transaction costs and supports market efficiency.
Additionally, the analysis highlights mechanisms such as third-party arbitration, the contract for a person to be named and pre-contractual liability, all intended to foster balanced, cooperative exchanges that drive economic value. This interdisciplinary approach underscores the complementary nature of legal and economic perspectives, advocating for a legislative model that aligns private law institutions with their inherent economic functions to support market dynamics
Public Auditing and Cultural Policy: The Influence of Financial Oversight on Political Justifications
This paper investigates the impact of public financial control on cultural policy, a relationship often assumed but understudied. Focusing on Mecklenburg-Western Pomerania, Germany (1993-2011), it examines how financial oversight by the regional Court of Auditors (LRH MV) influenced justifications for theatre and orchestra policy. Building on the idea that auditing shapes its subjects, the study analyzes how decision-makers adapted their arguments in response to LRH MV observations.
Using interpretive policy research and argumentation theory, the study analyzes 96 documents, including LRH MV reports. Findings reveal the LRH MV’s indirect but decisive role, with governments aligning arguments with the Court’s recommendations. The LRH MV acted not only as a supervisor but also as a knowledge producer, providing frameworks for reform. This demonstrates how financial oversight shapes cultural policy, contributing to cultural economics and offering insights into arts sector governance. The methodology proves robust for assessing the broader implications of financial control