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This study examined the coping strategies of teachers to manage the intersection of work and family duties, emphasizing their challenge and stress coping strategies in both domains. The research was based on a qualitative research design grounded on the interpretivism paradigm that aims to interpret human experiences from the participant's point of view. Utilizing a phenomenological study design with descriptive, contextual, and exploratory aspects, the study explored teachers' everyday life experiences, using semi-structured interviews to collect data. The study assessed how professionals balance professional and family obligations, noting the coping processes they implement to alleviate stress and achieve equilibrium. Findings indicated that teachers utilize adaptive coping processes, such as proficient time management, seeking help, and maintaining segregation between work and family obligations. Social support networks, including colleagues, relatives, and community groups, were pivotal in offering emotional support and practical help. In addition, teachers also outlined the deployment of personal resilience and ordering strategies to sustain their well-being. The study highlights the significance of teachers comprehending the dynamic interplay between professional and family life by illuminating how institutional support and policy action could strengthen their coping ability. These results add to the general discourse on teacher satisfaction and work-life balance by urging professional support structures in school and home environments.

The paper’s purpose was to assess whether the effects on the regulatory capital of the ECL model in European banks differs among those that adopted IRB or standardized approaches to credit risk management. The empirical tests revealed that there was a significant reduction in the level of capita buffers of European banks when the IFRS 9 was first adopted, and that this reduction was more pronounced among banks using a standardized approach to credit risk than for those that relied on an IRB approach. Further testing confirmed the premise that there was an underestimation of capital requirements in the period prior to the adoption of the ECL. The study fills a gap in literature, by evaluating the difference in the impact of adopting the ECL model on the banking system, as a function of the credit risk management approach for capital purposes. The assessment of what happened in the European banking system can be used as a guidance to other jurisdictions still in transition to the ECL model.

This research investigated the effects of individual and contextual factors on the quality of internal audit moderated by emotional intelligence. The research was operationalized from a research instrument consisting of 39 questions, answered by 93 internal auditors from Federal Educational Institutions in Brazil. Descriptive statistics and Structural Equation Modeling were applied. Results showed that individual factors positively and significantly affect the quality of the audit. The work resources, although considered important, did not influence the quality of the audit, unlike the contextual factor of time budget pressure, which affects it positively and significantly. Regarding the moderation of emotional intelligence in individual factors and contextual factors, this was not supported. Thus, concerning the originality, research on the influence of emotional intelligence on the results of the work of the internal auditor is recent in the literatures, this study therefore, boosts the ex ante sources and also support the regulating bodies and practitioners.  Finally, as a suggestion for future research, it is recommended that the studies reach the population not investigated in this study, being internal auditors from other sectors of the economy, external auditors or even auditors from the private sector.