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PurposeThe purpose of this paper is to examine the influences on the adoption of environmental management accounting (EMA) in corporatised water supply organisations, from an institutional theory perspective, drawing on the concepts of reflexive isomorphism and institutional logics.Design/methodology/approachThe primary research involves case analysis of three companies in the Australian water supply industry, drawing on interviews, internal documents and publicly available documents, including annual reports.FindingsTwo key drivers for the adoption and emergence of EMA are: the emergence of a government regulator in the form of the Essential Services Commission (ESC) and community expectations with regard to environmental performance and disclosure. The water organisations were found to be reflexively isomorphic, while seeking to align their commercial logic to “sustainability” and “ensuring community expectations” logics to the legitimate adoption of EMA.Originality/valueThe paper contributes to the literature by providing case study evidence of the intentions and motivations of management in adopting EMA, and the nature of that adoption process over an extended period. Further, it provides empirical evidence of the applicability of reflexive isomorphism in the context of EMA and institutional logics.

Purpose Manufacturing firms must embrace smart technologies and develop complex leadership approaches to achieve sustainability. Using the dynamic capability theory, this paper aims to examine the influence of the adoption of industry 4.0 technologies (AT) and paradoxical leadership (PL) on corporate sustainable performance (CSP) of manufacturing small-medium enterprises (SMEs) in Malaysia. Moreover, organisational ambidexterity (OA) is a mediator and strategic flexibility (SF) is a moderator in the study. Design/methodology/approach The study is a cross-sectional, quantitative study design that collected 395 usable responses through a simple random sampling technique and a close-ended structured questionnaire. Structural equation modelling (SEM) procedures were followed to analyse the data. Findings The statistical outcome implies that the AT significantly influence CSP and OA and mediate with CSP in the presence of OA. Moreover, PL shows a significant impact on OA, is insignificant on CSP and mediates with OA and CSP. The authors found a significant association between OA and CSP; however, SF did not provide evidence of a moderate effect. Research limitations/implications The findings of this study clarify the role that organisational capabilities (OA, AT, PL and SF) play in fostering sustainability. The authors suggest incorporating SMEs from different geographies in other sectors by applying diverse methodologies and relevant constructs. Practical implications The result injects new perspectives into policy, managerial and individual levels. Installing OA, AT, PL and SF makes SMEs sustainable. Originality/value The empirical validation of the influence of OA and AT on CSP and the interaction of PL and SF enriches the organisational and entrepreneurial literature.

Opioid use disorder has been designated a worsening epidemic with over 100,000 deaths due to opioid overdoses recorded in 2021 alone. Unintentional deaths due to opioid overdoses have continued to rise inexorably. While opioid overdose antidotes such as naloxone, and nalmefene are available, these must be administered within a critical time window to be effective. Unfortunately, opioid-overdoses may occur in the absence of antidote, or may be unwitnessed, and the rapid onset of cognitive impairment and unconsciousness, which frequently accompany an overdose may render self-administration of an antidote impossible. Thus, many lives are lost because: (1) an opioid overdose is not anticipated (i.e., monitored/detected), and (2) antidote is either not present, and/or not administered within the critical frame of effectiveness. Currently lacking is a non-invasive means of automatically detecting, reporting, and treating such overdoses. To address this problem, we have designed a wearable, on-demand system that comprises a safe, compact, non-invasive device which can monitor, and effectively deliver an antidote without human intervention, and report the opioid overdose event. A novel feature of our device is a needle-stow chamber that stores needles in a sterile state and inserts needles into tissue only when drug delivery is needed. The system uses a microcontroller which continuously monitors respiratory status as assessed by reflex pulse oximetry. When the oximeter detects the wearer’s percentage of hemoglobin saturated with oxygen to be less than or equal to 90%, which is an indication of impending respiratory failure in otherwise healthy individuals, the microcontroller initiates a sequence of events that simultaneously results in the subcutaneous administration of opioid antidote, nalmefene, and transmission of a GPS-trackable 911 alert. The device is compact (4 × 3 × 3 cm), adhesively attaches to the skin, and can be conveniently worn on the arm. Furthermore, this device permits a centralized remotely accessible system for effective institutional, large-scale intervention. Most importantly, this device has the potential for saving lives that are currently being lost to an alarmingly increasing epidemic.

Background Optical sensing solutions are being developed and adopted to classify a wide range of biological objects, including crop seeds. Performance assessment of optical classification models remains both a priority and a challenge. Methods As training data, we acquired hyperspectral imaging data from 3646 individual tomato seeds (germination yes/no) from two tomato varieties. We performed three experimental data manipulations: (1) Object assignment error: effect of individual object in the training data being assigned to the wrong class. (2) Spectral repeatability: effect of introducing known ranges (0–10%) of stochastic noise to individual reflectance values. (3) Size of training data set: effect of reducing numbers of observations in training data. Effects of each of these experimental data manipulations were characterized and quantified based on classifications with two functions [linear discriminant analysis (LDA) and support vector machine (SVM)]. Results For both classification functions, accuracy decreased linearly in response to introduction of object assignment error and to experimental reduction of spectral repeatability. We also demonstrated that experimental reduction of training data by 20% had negligible effect on classification accuracy. LDA and SVM classification algorithms were applied to independent validation seed samples. LDA-based classifications predicted seed germination with RMSE = 10.56 (variety 1) and 26.15 (variety 2), and SVM-based classifications predicted seed germination with RMSE = 10.44 (variety 1) and 12.58 (variety 2). Conclusion We believe this study represents the first, in which optical seed classification included both a thorough performance evaluation of two separate classification functions based on experimental data manipulations, and application of classification models to validation seed samples not included in training data. Proposed experimental data manipulations are discussed in broader contexts and general relevance, and they are suggested as methods for in-depth performance assessments of optical classification models.

This research examines a variety of restrictions preventing Bangladeshi youth, particularly Generation Z university students, from becoming involved in entrepreneurship. Moreover, the study examines the influence of Entrepreneurial Attitude (EA), Subjective Entrepreneurial Norms (SEN), Entrepreneurial Perceived Behavioural Control (EPBC), and Entrepreneurial Resilience (ER) on Entrepreneurial Intention (EI) of Bangladeshi Gen Z university students. A systematic literature review methodology following PRISMA procedure was performed to identify the relevant articles. A quantitative method with a positivism philosophy, cross-sectional time horizon and deductive approach was applied to the study. The data of 206 university students from the BBA department of ten universities were collected using convenience sampling and a self-administrated structured questionnaire survey. SPSS 26.0 and Smart PLS 3.0 were used to analyse the data. The output shows a positive and significant association amongst EA, SEN, EPBC, ER, and EI. Various constraints were identified from the literature and ranked based on the respondents’ feedback. This research will help entrepreneurs, scholars, policymakers and practitioners to build the entrepreneurial ecosystem and develop young people’s understanding of the entrepreneurial decision process and the importance of ER. This paper contributes through empirical investigation to an understanding of the actions that prevent Gen Z students from entrepreneurial activities; decisions are affected by socio-psychological constructions integrating ER with the Theory of Planned behaviour (TPB) model. Triple, Quadruple and Quintuple Helix models are considered supporting theories in this study to shed light on tackling the constraints. To the best knowledge of the researcher, integrating ER with TPB model’s constructs is a pioneer scholarly contribution in the context of South-East Asian, specifically Bangladeshi Gen Z students.

Background: Access to oral healthcare is not uniform globally, particularly in rural areas with limited resources, which limits the potential of automated diagnostics and advanced tele-dentistry applications. The use of digital caries detection and progression monitoring through photographic communication, is influenced by multiple variables that are difficult to standardize in such settings. The objective of this study was to develop a novel and cost-effective virtual computer vision AI system to predict dental cavitations from non-standardised photographs with reasonable clinical accuracy. Methods: A set of 1703 augmented images was obtained from 233 de-identified teeth specimens. Images were acquired using a consumer smartphone, without any standardised apparatus applied. The study utilised state-of-the-art ensemble modeling, test-time augmentation, and transfer learning processes. The “you only look once” algorithm (YOLO) derivatives, v5s, v5m, v5l, and v5x, were independently evaluated, and an ensemble of the best results was augmented, and transfer learned with ResNet50, ResNet101, VGG16, AlexNet, and DenseNet. The outcomes were evaluated using precision, recall, and mean average precision (mAP). Results: The YOLO model ensemble achieved a mean average precision (mAP) of 0.732, an accuracy of 0.789, and a recall of 0.701. When transferred to VGG16, the final model demonstrated a diagnostic accuracy of 86.96%, precision of 0.89, and recall of 0.88. This surpassed all other base methods of object detection from free-hand non-standardised smartphone photographs. Conclusion: A virtual computer vision AI system, blending a model ensemble, test-time augmentation, and transferred deep learning processes, was developed to predict dental cavitations from non-standardised photographs with reasonable clinical accuracy. This model can improve access to oral healthcare in rural areas with limited resources, and has the potential to aid in automated diagnostics and advanced tele-dentistry applications.

Background: Transanal minimally invasive surgery (TAMIS) was described in the literature 10 years ago. This procedure requires laparoscopic technical skills. It has been well accepted widely worldwide. TAMIS has been applied to multiple procedures, including excision for rectal polyps and cancer, with acceptable outcomes. The study aimed to assess the outcomes of TAMIS in a large district general hospital. Methodology: A retrospective study on prospectively collected data on 52 consecutive patients of TAMIS performed in a single unit was conducted between May 2014 and February 2020. Data were collected on patient demographics, clinical diagnosis, peri-operative findings, pathological findings, adequacy of excision and complications. Patients were followed up as per the trust and national post-polypectomy guidelines. Results: Among the 52 patients, TAMIS procedures were completed in 50 patients, of which 31 were female. The procedure was successful in 96.5% but had to abandon in two cases. There was no conversion to another procedure. Pre-operative indications were rectal polyps and one case was an emergency TAMIS in a patient who was bleeding following incomplete colonoscopic polypectomy. The final histology reported that the majority were benign polyps (46), and only 11 cases were malignant. The median distance of the lesion from the anal verge was 6 cm (3-10 cm). The median operative time was 55 min (8-175 min). A total of 45 (77.5%) lesions were completely excised and had negative microscopic margins. Most patients (64%) were discharged home the same day. No complications were observed at a median follow-up of 20 months (6-48 months). There was no mortality. Conclusions: Our data suggest that TAMIS can be safely performed in a district general hospital for both benign and early rectal cancer. TAMIS was also able to control post-polypectomy bleeding and completion of rectal polypectomy. In selected cases, day-case TAMIS is safe and feasible.

Purpose Manufacturing small and medium-sized enterprises (SMEs) are heading towards smart manufacturing despite growing challenges caused by globalisation and rapid technological advancement. These SMEs, particularly textile SMEs of Bangladesh, also face challenges in implementing sustainability and organisational ambidexterity (OA) due to resource constraints and limitations of conventional leadership styles. Adopting paradoxical leadership (PL) and entrepreneurial bricolage (EB) is important to overcome the challenges. However, these dynamics are less explored in academia, especially in the Bangladeshi textile SMEs context. Hence, the purpose of this study is to investigate the influence of the adoption of smart technologies (ASTs), PL and OA, EB on sustainable performance (SP) of textile SMEs in Bangladesh. Design/methodology/approach A cross-sectional and primary quantitative survey was conducted. Data from 361 textile SMEs were collected using a structured self-administrated questionnaire and analysed by partial least square structural equation modelling (PLS-SEM). Findings The statistical outcome confirms that ASTs and PL significantly influence SP and OA. OA plays a significant mediating role for PL and is insignificant for ASTs, and EB significantly moderates among ASTs, PL and SP. Research limitations/implications As this study is cross-sectional and focussed on a single city (Dhaka, Bangladesh), conducting longitudinal studies and considering other parts of the country can provide exciting findings. Practical implications This research provides valuable insights for policymakers, management and textile SMEs in developing and developed countries. By adopting unique and innovative OA, PL and EB approaches, manufacturing SMEs, especially textile companies, can be more sustainable. Originality/value This study has a novel, pioneering contribution, as it empirically validates the role of multiple constructs such as AST, PL, OA and EB towards SP in the context of textile SMEs in a developing country like Bangladesh.

PurposeThis paper is the first comprehensive investigation of the shipping industry's efficiency in five countries from the ASEAN region: Malaysia, Singapore, the Philippines, Thailand and Vietnam.Design/methodology/approachEmploying Data Envelopment Analysis and Stochastic Frontier Analysis, this paper compares efficiency dynamics of 45 international and offshore shipping providers engaged in fishing and ferrying.FindingsThe results indicate consistently diminishing efficiency from 2011 to 2017, a phenomenon that persists even in the traditionally efficient companies. Thereafter, this paper develops Altman Z-scores for the sampled companies and notice that despite rising inefficiency, most firms remain unencumbered by bankruptcy concerns, especially those with large capital buffers.Research limitations/implicationsIn general, this paper observes a negative relationship between bankruptcy risk and efficiency. Furthermore, the paper notices that reducing inputs does not help boost efficiency.Originality/valueIn terms of novel contributions, this paper is the first (to the best of knowledge) to set a Z-score for the ASEAN-based shipping companies.

The aim of the present study was to investigate the relationship between early-career employees' emotional exhaustion and turnover intention in the information technology sector. Given the scarce empirical evidence on how turnover intention and emotional exhaustion can be reduced among early-career employees, ethical leadership was investigated as a mediator in this relationship based on the Social Exchange Theory (SET). Furthermore, using the Conservation of Resource Theory (COR), this study sought to understand the moderating role of a specific organizational ethical climate (i.e. self-interest climate) in the relationships among emotional exhaustion, ethical leadership, and turnover intention. Data was collected using convenience sampling from 243 early-career employees working in small and medium enterprises in the information technology sector. The results of structural equation modeling (SEM) indicated that early-career employees' emotional exhaustion significantly increases their turnover intention. This effect was found to be mediated by low ethical leadership and moderated by the self-interest ethical climate. However, the findings did not support the moderating effect of the self-interest ethical climate on the relationship between ethical leadership and employees' turnover intention. This study contributes to the existing knowledge on COR and SET by incorporating the antecedents of turnover intention, which have a significant impact on employees' decision-making regarding withdrawal. Additionally, the study addresses the underexplored topic of specific ethical climates and their effects on employees. By examining how a key antecedent of turnover intention operates within an organizational self-interest ethical climate, this paper advances our understanding of this complex phenomenon. A discussion of the study's limitations and suggestions for future research conclude the paper.