Purpose This study aims to examine how climate change regulatory disturbances shape the settlement between accountants and potentially competing professionals engaged in managing climate risks. Using an Abbott-Actor-Network Theory lens, the authors theorise regulation as an actant boundary object that mediates professional boundaries. Design/methodology/approach This study analyse 54 interviews (2012–2018) with senior managers responsible for emissions risk management from 15 large Australian high emitters across three policy eras (National Greenhouse Gas Energy Reporting Act 2007 (NGERAct) reporting, carbon pricing and the post carbon tax repeal/TCFD period) to trace problematisation, interessement, enrolment and provisional settlement at the workplace level. Findings The NGER Act standardised calculability and assurance of emissions data, enrolling accountants around controls and external reporting while engineers dominated technical measurement and target setting. The carbon tax re problematised climate issues in pecuniary terms, extending accountants’ roles into valuation, cost modelling and month end routines alongside those of engineers. In the post-carbon tax period, climate risk was reframed in financial risk and stability terms. The outcome is a cooperative but asymmetric settlement: accountants secure practical jurisdiction over controls, valuation and disclosure, applied science professionals retain cognitive control over targets and scenarios. Practical implications For professional bodies, claims of broad climate leadership require interdisciplinary upskilling (particularly focused on measurement, uncertainty and long horizon planning) and strategies that build cross professional networks for competencies beyond mere disclosure. For firms and regulators, standardised risk-oriented disclosure sustains collaboration, but does not by itself transfer technical cognition away from engineering or other applied sciences. Originality/value This study shows how regulation functions as a boundary object device that orchestrates collaboration and why it remains bounded, thereby qualifying prior explanations that emphasise reluctance or organisational barriers by specifying the material and epistemic constraints that calculative infrastructures embed.

Beyond age and expertise: Emotional intelligence and heart rate variability predict decision-making under risk in mountain-guide population.

Landfill contamination and slope instability mapping through multi-source data fusion: advancing multi-hazard detection via 3D modeling, geophysical investigations, and open GIS data.

The American Diabetes Association (ADA) "Standards of Care in Diabetes" includes the ADA's current clinical practice recommendations and is intended to provide the components of diabetes care, general treatment goals and guidelines, and tools to evaluate quality of care. Members of the ADA Professional Practice Committee for Diabetes, an interprofessional expert committee, are responsible for updating the Standards of Care annually, or more frequently as warranted. For a detailed description of ADA standards, statements, and reports, as well as the evidence-grading system for ADA's clinical practice recommendations and a full list of Professional Practice Committee members, please refer to Introduction and Methodology. Readers who wish to comment on the Standards of Care are invited to do so at professional.diabetes.org/SOC.

What do we mean with integrated risk management? – A research profiling comparing DRM and other fields of risk management

Dynamic co-movement of stock market and risk management by hedging strategies in diverse portfolios: A wavelet-multivariate GARCH

This research assesses the predictive efficacy of ARIMA models for projecting Gross Premium Collected in India (GPI) by New India Assurance. The study utilizes historical data from 2002 to 2023 and includes stationarity testing, model selection, and residual diagnostics. The study designates ARIMA(1,1,5) as the most efficacious model, shown by its optimal performance measures, which include the minimal Akaike Information Criterion (AIC) value and the maximal R-squared among the assessed alternatives. The projection anticipates consistent rise in GPI from 2024 to 2027, suggesting possible revenue enhancements driven by elements such as market development and heightened insurance penetration. This study enhances the current literature by underscoring the applicability of ARIMA models in projecting public sector insurance, therefore addressing a gap identified in previous studies centered on macroeconomic and efficiency evaluations. The findings corroborate the current research about ARIMA’s forecasting efficacy, endorsing its use in strategic planning and risk management in the insurance sector.

The banking sector in India currently relies on the incurred loss approach (ILA) for provisioning non-performing assets (NPAs), wherein credit losses are recognised only upon the occurrence of a loss event. While widely adopted, this reactive approach suffers from significant limitations, including delayed recognition of losses, inadequate early warning indicators, procyclicality, and the absence of forward-looking insights. These shortcomings impede effective risk management and highlight disparities with globally accepted standards. To address these gaps, the Reserve Bank of India (RBI) has proposed a transformative shift to the expected credit loss (ECL) framework, as outlined in its discussion paper. The ECL approach introduces a forward-looking, proactive provisioning methodology based on a three-stage model for categorising loans and advances. By emphasising early loss recognition and aligning with international best practices, this framework aims to enhance the resilience and stability of the banking system. This paper critically examines the limitations of the ILA and provides a comprehensive analysis of the ECL framework. It underscores the potential of the ECL approach to revolutionise credit risk management (CRM) in India, offering insights into its benefits, implementation challenges, and implications for the financial ecosystem.

Making waves: Moving beyond the 1 in 10,000 benchmark in quantitative microbial risk assessment (QMRA) through evidence-informed risk approaches and systems decision-making.

In India rural and semi-urban financial system, co-operative banks are vital, especially in regions such as Odisha where they provide low-income individuals, small enterprises, and farmers with vital loans. These banks, however, confront a number of difficulties, including unstable finances, ineffective governance, technology constraints, and disgruntled customers. This study uses factor analysis, a multivariate statistical technique, to assess the major factors influencing the performance of co-operative banks in Odisha. To find out how 200 respondents – including co-operative bank customers and staff – perceived banking services, governance, financial stability, and technology adoption, a primary survey was carried out. The appropriateness of factor analysis was validated by the Bartlett’s test of sphericity (p < 0.05) and the Kaiser-Meyer-Olkin (KMO) test (0.812). Five key elements were identified through Principal Component Analysis (PCA): (1) risk management and financial stability; (2) governance and regulatory compliance; (3) digital banking and technological adoption; (4) customer satisfaction and service quality; and (5) operational efficiency and human resource management. Together, these variables accounted for 77.7% of the variance, demonstrating their significant impact on the operation of co-operative banks. The results emphasise how urgently governance frameworks must be strengthened, financial risk management must be improved, and digital transformation must be accelerated to increase banking efficiency. To increase client trust and retention, the report also emphasises the significance of customer-centric strategies, such as expedited loan processing and grievance redressal procedures. These insights can be used by regulators, policymakers, and bank management to create focused actions that would increase the competitiveness and sustainability of Odisha’s co-operative banks.

Risk management in air cargo logistics: a bibliometric analysis

Introduction: The team of professionals involved in the management of endoscopic retrograde cholangiopancreatography experiences occupational and ergonomic risks, for which validation instruments are required to facilitate the identification of these risks, in order to prevent occupational diseases. Objective: To validate the instruments for identifying occupational and ergonomic risks in the management of endoscopic retrograde cholangiopancreatography, using statistical methods of competence coefficient, Aiken's V and calculation of confidence intervals. Methods: Content validity was assessed using expert criteria based on Aiken's V. The study was conducted from February to April 2025. The experts' competency coefficient was taken into account. Content validation was performed using Aiken's V and its confidence intervals. Results: The instrument was comprehensively validated, with a score of 0.98 for occupational hazards (98.21%), while the ergonomic hazards instrument validation yielded an overall score of 0.99 for 98.93%, which is considered good, above 75%. The confidence intervals confirm the study's validity. Conclusions: Content validation was performed, which favors reliable research results. Specialist suggestions were taken into account based on the clarity and comprehension of the occupational risk instrument.

Predicting sediment contamination in Tunisia's coastal lagoons using an OP-LSTM deep learning model: A case study from the Bizerte basin, southwest Mediterranean region.

The Primary Indication for Lung Transplantation Is a Marker of Resource Utilization.

Introduction: Women in the perinatal phase experience significant physical and emotional changes, heightening their vulnerability to mental health disorders, particularly Perinatal Depression (PND). Healthcare Workers (HCWs) are often the first point of contact for expectant or new mothers, yet studies indicate poor awareness of PND among HCWs in India. This gap underscores the need for a validated tool to assess and improve HCWs’ understanding of PND. Aim: To develop and validate a tool to measure awareness of PND among HCWs. Materials and Methods: The cross-sectional study for instrument development and validation was conducted in Anand, Gujarat, Western India, using a three-round Delphi technique with 16 experts from Obstetrics, Psychiatry, Community Medicine, Social Work, and Paediatrics. Thirty questions were selected through consensus and rated for relevance on a 5-point Likert scale. After pilot testing, the tool was administered to 200 HCWs. Exploratory Factor Analysis (EFA) using principal axis factoring with oblique rotation was employed for validation. The number of respondents for the validation part was 170 for the 30 item questionnaire. Statistics and Data (STATA) 14 was used for analysis, with p<0.05 considered statistically significant. Results: EFA revealed a four-factor structure explaining 58.66% of the variance. The model showed excellent fit: Bartlett’s test of sphericity (p<0.001) and Kaiser-Meyer-Olkin (KMO=0.878). The factors included: Risk Factors and management strategies (9 questions), myths and misconceptions (4 questions), symptoms of maternal depression (3 questions), screening and treatment (2 questions). The tool demonstrated high internal consistency (Cronbach’s α=0.854). Conclusion: This validated 18-item scale reliably assesses PND awareness among HCWs in West India. It serves as a foundation for targeted educational interventions to enhance maternal mental healthcare.

The importation model mediated: New evidence for security threat group in the prediction of prison misconduct.

Molecular monitoring, identification of the microcystin synthetase (mcy) gene and toxic potential of Microcystis aeruginosa in Indian freshwater blooms.

Environmental chemical factors associated with human biological age acceleration: an interpretable machine learning study.

Dynamic distribution characteristics and ecological risks of antibiotics in typical subtropical tidal river.

Seawater quality criteria derivation and ecological risk assessment for tris (2-chloroisopropyl) phosphate in China.