The normal debonding of the ice-rock interface subjected to dynamic loads with certain frequencies threatens the safety of defense equipment deployed in the polar region. Capturing the frequency of the dynamic load that can excite the debonding behavior on the ice-rock interface cannot be achieved successfully by solving the dynamic model in time domain. The frequency domain generalized multi-symplectic method (FD-GMSM) is developed to reveal the debonding mechanism of the ice-rock interface in this paper. Based on the Hamiltonian variational principle, the ice-rock interaction dynamic model considering the viscoplasticity of the ice, the linear elasticity of the rock, as well as the spring-damping bond property of the interface is established. Then, a FD-GMSM is proposed to perform the high-fidelity simulation of the ice-rock interfacial debonding, which performs the structure-preserving iteration for the dynamic response of the interfacial debonding. Compared to the Fourier transform method (FTM) for time domain integral results, the low simulation cost and the stable multi-symplectic residual of FD-GMSM are presented in the results of the frequency domain simulation. In the simulation, the resonant frequency distribution of the ice-rock system is captured, the significance of which is that, the resonation in the system amplifies the interfacial normal stress to exceed the critical bond strength. The aforementioned results reveal the quadratic nonlinear relationship between the resonant frequency value and its order. Furthermore, the number of the interfacial debonding regions is positively correlated with the order of the resonant frequency, which implies that more interfacial normal stress peaks can be obtained when the excitation frequency equals to a higher order resonant frequency of the system. The verified results reported in this paper imply that, the proposed FD-GMSM can be used to predict the debonding behaviors of the ice-rock interface, which will further be used to guide the site selection of the important defense equipment in the polar region.
The increasing prevalence of corporate scandals and dysfunction linked to psychopathic leaders has prompted significant research into the drivers and effects of psychopathy in business. This paper examines corporate psychopathy, focusing on individuals with extreme selfishness, callousness, and manipulative behavior who often achieve individual success in corporate hierarchies yet cause substantial organizational harm. Studies indicate that psychopathic leaders negatively impact employee well-being, corporate ethics, and sustainability commitments, highlighting the importance of addressing psychopathy as a crucial risk factor in organizational governance. However, while there is a growing body of research on the harmful effects of these individuals, research in management accounting and control as well as strategies on prevention are still at a nascent stage. Thus, the present paper explores the interplay between corporate psychopathy, competition, and management control mechanisms. Drawing on major insights from the theory of corporate psychopathy and Malmi and Brown's typology of management control, a number of propositions for future management control research are stated. Alongside, several insights into mitigating the risks posed by psychopathic leaders are derived. The paper concludes with considerations on fruitful future research avenues that ultimately aim at fostering long-term value creation, responsibility, and ethical conduct in business settings.
In light of increasing stakeholder pressure as well as regulatory efforts, corporate sustainability reporting is on the rise. Although there is increasing regulation, significant flexibility remains for firms how to report sustainability information. In this paper, we examine the effects of quantifying sustainability information in financial terms (i.e., monetization) on perceptions of reporting appropriateness. We develop and test theory predicting that the impact of monetizing negative sustainability information differs when the information concerns the environmental versus the social perspective of sustainability. Specifically, we predict and find that monetization negatively impacts the perceived appropriateness of reporting social sustainability information but to a lesser extent reporting environmental sustainability information. Additional explorative analyses indicate that such lower perceived reporting appropriateness spills over to further negative organizational consequences, specifically, that individuals' overall perception of a firm as respectable decreases. In conclusion, we suggest exercising caution in uncritically embracing monetization in sustainability reporting-particularly when severe negative social incidents are concerned-and to be more humble as to the limits of what accounting can legitimately quantify in such terms.
Owing to the availability and easy usability of bibliometric computer tools, the number of bibliometric literature reviews has soared, especially in active and dynamic research fields such as digital finance and fintech. This leads to the paradoxical situation of a high number of bibliometric literature reviews with diverging quantitative results, which ultimately results in confusion instead of consistency and clarity. To counter this trend and make the results comprehensible and reproducible, we propose a new methodology for systematic bibliometric literature reviews that relies on a robust two-stage approach to ensure a comprehensive identification of relevant literature, especially for developed research landscapes. We apply this 2-Stage Literature Search and Selection (2SLSS) approach to the literature on digital finance and fintech, present our findings, and discuss existing research gaps. Therefore, we contribute both to the analysis of the evolution of the digital finance literature and the fintech literature and to the methodological foundation of systematic bibliometric literature reviews.
This paper examines social assistance for vulnerable families at the frontline level of service delivery, exploring how citizens' trust and distrust are shaped within this administrative context. It addresses three questions: Do citizens distinguish between trust and distrust in frontline workers and public institutions when reporting on their encounters with welfare services? Which key attributes of trustworthiness emerge from their experiences at each of these levels? And most importantly, to what extent does interpersonal trust-building repair institutional trustworthiness and spill over into institutional trust? The analysis is based on interviews with vulnerable citizens accessing the social assistance system in seven European countries (Czech Republic, Denmark, Germany, Greece, Italy, Poland, and Serbia). The findings show that trust is situational and bounded, and that trust spillovers are conditional: while openness in face-to-face interactions can temporarily mitigate bureaucratic opacity, these effects seldom translate into broader perceptions of institutional trustworthiness, thus mirroring the relevance of various mediating factors. Conceptually, the paper frames trust and distrust in welfare governance as multi-level phenomena shaped by the administrative context and constrained by the asymmetries that characterize social service delivery in situations of vulnerability.
