bluuebunny/crossref_metadata_2025_split huggingface dataset:
E-taxing maturity in developing economies: evidence from corporate tax payers in Ghana
Authors: Acquah Anthony 
Published: September 2024

Purpose
The adoption of e-taxing plays an important role in modernizing tax administration. Ghana, like many other developing countries, has adopted e-taxing to modernize its revenue collection processes and improve its tax-to-GDP ratio. This study aims to examine the current state of e-taxing maturity in Ghana, focusing on the advancements made and what can be done to achieve a mature e-taxing system.

Design/methodology/approach
Through qualitative design, interviews were conducted with Ghana Revenue Authority, National Information Technology Agency and Businesses to provide an in-depth understanding of the strengths, weaknesses and opportunities for improving e-taxing maturity.

Findings
The study reveals mixed e-taxing maturity. While the digital service aspect of e-taxing has seen progress, digital infrastructure, digital analytics, digital integration and digital culture hinder the full actualization of mature e-taxing.

Research limitations/implications
The findings suggest the need for a comprehensive plan that addresses regulatory, cultural, technical and organizational aspects to drive digital transformation in e-taxing tax implementation.

Social implications
The lack of resilient infrastructure, especially in rural areas, can worsen societal inequalities. Owing to the lack of telecommunication infrastructure and poor internet connectivity in rural areas, businesses in these areas may lack the needed information for business growth and expansion. This can result in unfair treatment of rural businesses widening the inequality gap between businesses in urban areas and rural areas. Therefore, the study is important from the standpoint that implementing the recommendations will help to bridge the gap between businesses in urban areas and rural areas.

Originality/value
To the best of the author’s knowledge, this study is among the first to conduct an empirical study on e-taxing maturity in Ghana.
Determinants of information asymmetry in agri-food supply chains
Authors: Mardenli Abdulaziz , Sackmann Dirk , Fiedler Alexandra , Rhein Sebastian , Alghababsheh Mohammad 
Published: September 2024

PurposeWith its presence, which can create inefficiencies, uncertainties and risks, information asymmetry poses a significant challenge to successfully managing the agri-food supply chain (AFSC). Understanding the variables that influence information asymmetry is crucial for devising more effective strategies to mitigate it. This study, therefore, explores the variables that influence information asymmetry in the AFSC.Design/methodology/approachA qualitative analysis was conducted, relying on semi-structured interviews with 17 experts representing different actors in the AFSC (e.g. seed producers, retailers, etc.) in Germany. The collected data was analysed using the GABEK® method.FindingsThe study confirms that the influencing variables derived from the existing theory, such as price performance, digitalisation, environmental, process and quality measures, contribute to information asymmetry. It further reveals new variables that associate with information asymmetry, including documentation requirements, increasing regulation, consumer behaviour, incorrect data within the company as well as crises, political conflicts and supplier–buyer conflicts. Furthermore, the study shows that supply chain actors counteract asymmetry by focusing on social behaviour and monitoring suppliers through key performance indicators, employees and social aspects.Research limitations/implicationsThe study was limited to the universal influence of the variables on information asymmetry in the AFSC, making the magnitude of the influence and its context-specific nature unexplained.Originality/valueThis study is one of the very few that examines information asymmetry across the AFSC from the perspective of different actors, providing a more overarching and deeper understanding of information asymmetry.
Related party transactions and financial distress: role of governance and audit attributes
Authors: Hazami-Ammar Sourour 
Published: September 2024

Purpose
This study aims to investigate the relationship between related party transactions (RPTs), specifically sales and purchases, and financial distress. It also explores the moderating role of various corporate governance mechanisms and audit-firm characteristics in this relationship.

Design/methodology/approach
This study spans the period before and during the COVID-19 pandemic and uses a logistic regression model focusing on an eight-year noncylindrical panel data set, covering a sample of Omani listed companies from 2014 to 2021.

Findings
The empirical findings reveal a contrasting relationship between RPT sales and financial distress: a significant negative relationship in the postpandemic period, and a positive relationship in the prepandemic period. Conversely, RPT purchases exhibit a consistently significant positive relationship across all periods. The presence of a Big Four audit-firm and audit delay are notable moderating variables associated with audit-firm attributes. Additionally, the board’s review of RPT transactions, size, meetings and independence are significant moderator variables pertaining to corporate governance.

Research limitations/implications
This study provides empirical evidence to inform regulators of the efficiency and opportunistic aspects of RPTs in relation to financial distress. The study’s findings offer valuable guidance to managers by suggesting ways to reinforce corporate governance practices and strengthen audit mechanisms to counteract the negative consequences of RPTs.

Originality/value
To the best of the author’s knowledge, this study is the first to explore the direct relationship between both RPT sales and purchases and financial distress while also examining the moderating effect of corporate governance and audit attributes. This comprehensive approach distinguishes itself from its unique contributions to the field.
Gender wage gap among highly educated workers: some evidence from Spain
Authors: Caparrós Ruiz Antonio 
Published: September 2024

PurposeThe study aims to estimate wage models controlled for sample selection bias and apply the traditional Blinder–Oaxaca decomposition to examine the gender wage gap.Design/methodology/approachThis research provides new evidence concerning the drivers of the gender pay gap for highly educated workers in Spain.FindingsThe results show the existence of empirical evidence about the presence of the gender wage gap among tertiary-educated workers. An interesting conclusion is that holding a master’s degree has a positive impact since it diminishes the unexplained component of the gender pay gap.Research limitations/implicationsThe survey used only analyses the labour insertion of tertiary-educated workers and its temporal scope does not allow us to examine the evolution of the gender wage gap throughout their careers.Social implicationsThe findings indicate that there is room for the implementation of policies aimed at diminishing gender inequality in the labour market even for highly educated workers, which could complement the current Spanish labour legislation regulating the gender pay gap in firms.Originality/valueThis paper bridges two bodies of the economic literature: human capital returns and the gender wage gap. The data used represent a contribution to the economic literature.
Implicit motivations of entrepreneurial philanthropists: a historical organization studies analysis of Andrew Carnegie
Authors: J. Hayek Mario , Williams Wallace A. , Brown Amanda C. , Bose Bapi Amitava 
Published: September 2024

Purpose
The purpose of this paper is to understand the implicit motivations of entrepreneurial philanthropists during different stages of their lives.

Design/methodology/approach
The authors follow a Historical Organization Studies approach by performing a psychobiographical analysis using McClelland’s Thematic Apperception Test on the autobiography of Andrew Carnegie across different stages of his life while considering the historical context.

Findings
The configuration of the implicit motivations of entrepreneurial philanthropists change with achievement motivation decreasing and power motivation increasing over time explaining the shift of focus from self to others.

Originality/value
While researchers have been theorizing and using interviews to uncover shifts in entrepreneurial motivations, this is the first paper to longitudinally uncover implicit motivations to explain why successful entrepreneurs give back later in life.
AMR as a Global and One Health Issue: the Challenge to Adapt a Global Strategy in Two Low‐ and Middle‐income Countries, Mozambique and Vietnam
Authors: Figuié Muriel , Batie Chloé , Macuamule Cristiano , Cuinhane Carlos , Goutard Flavie 
Published: September 2024

SummaryAntimicrobial resistance (AMR) is framed by international organisations as a global threat requiring a One Health (OH) approach. This raises challenges for adapting a global strategy to national contexts and sectorial policies. In the agricultural sector, another challenge is to avoid stigmatization of farmers’ behaviours and to pay more attention to other stakeholders and systemic drivers of antibiotic (AB) use. We examine the case of two low‐ and middle‐income countries (LMICs): Mozambique and Vietnam, with different levels of veterinary AB consumption (respectively lower and higher than the world average), accessibility to alternatives to veterinary AB (non‐existent in Mozambique) and veterinary medicines and services (very unequal in Mozambique), and opportunities to value higher‐standard products on domestic markets (emerging in Vietnam). The differences between these two LMICs challenges current ‘one size fits all’ strategies. We recommend embedding better national AMR strategies into sectorial agricultural policies and country‐specific contexts (i.e. by considering the functioning of the drugs markets and livestock value chains; resistance to other veterinary medicines, such as trypanocide), and to address the observed contradictions with national agricultural policies which, in order to face the growing consumption of animal products, encourage the development of livestock systems that are technically and economically dependent on the use of AB.
The Transition Issue: What Do We Change (or Not) When We Change Antimicrobial Use?
Authors: Fortané Nicolas , der Laan Marie‐Hélène Pinard‐van , Ducrot Christian 
Published: September 2024

SummaryThe various policies and initiatives to reduce antimicrobial use in livestock production in Europe over the last ten years have been successful. In many countries, reduction targets have been met (a reduction in antimicrobial sales of between 30–50 per cent). But when it comes to larger‐scale or longer‐term objectives, namely those of shifting to more sustainable or resilient agriculture, the picture is far less clear. The success of the fight against antimicrobial resistance must not mask the fact that to date, little progress has been made on transition issues. Intensive and industrial forms of livestock production are maintained and sometimes strengthened by the strategies developed to reduce antimicrobial use. Reducing and replacing antimicrobials has been an important step but the reflection has not been connected to the issue of rethinking the production system, as European policies suggested in the first place. It is now essential to link the current efforts in the fight against antimicrobial resistance to far‐reaching changes and breakthrough innovations. AMR is one problem among many others. They must be tackled globally thanks to transitions towards forms of agriculture that are less intensive, less industrial, and more mindful of their impact on health, the environment and society.
Mandatory vs. Voluntary? How to Conceive and Implement the ‘Right’ Measures to Fight AMR
Authors: Fortané Nicolas , Molia Sophie , Wauters Erwin , Kongsted Hanne 
Published: September 2024

SummaryThe fight against antimicrobial resistance (AMR) usually relies on a large set of measures, such as banning or restricting the use of certain molecules, promoting preventive approaches to animal health, monitoring antibiotic use and prescription, training farmers and veterinarians, developing quality schemes and labels, etc. These measures can be mandatory (i.e. regulations) or voluntary (i.e. private standards, professional guidelines, etc.), depending on the policy style adopted in each country: imposing the same framework of action for everyone or trying to stimulate stakeholders’ initiatives. It is however difficult to say that one option is better than another, given that reduction of antimicrobial use in livestock has been achieved in different European countries using different options. Based on a cross‐reflection from three ROADMAP case studies, this Point de Vue argues that an efficient and legitimate AMR policy has to adopt a combination of voluntary and mandatory measures which is carefully thought through and which is adapted to local contexts and dynamics.
The European Veterinary Profession and the Challenges of Reducing Antimicrobial Use in Livestock Farming. Lessons from a Mixed‐Methods Study
Authors: Eberhart Joséphine , Comer Clémentine , Moya Duran Sebastian , Paul Mathilde , Fortané Nicolas 
Published: September 2024

SummaryThe reduction of antimicrobial use (AMU) in veterinary medicine is nowadays largely associated with the development of preventive approaches in animal health. This article aims to understand the transformation of veterinarians’ practices, knowledge and working conditions in relation to the promotion of the prudent use of antimicrobials. It analyses the organisational and structural factors that currently favour the development of preventive approaches. The research draws from both a qualitative study and a quantitative survey. The qualitative study sought to understand the views and experiences of veterinarians in different countries. It highlights the difficulties encountered by veterinarians in implementing preventive approaches and promoting prudent AMU. The quantitative survey aimed to understand the variability of veterinarians' attitudes towards AMU and antimicrobial resistance (AMR). It identifies several clusters within the profession, which are distributed differently according to countries, sectors and working conditions, and within which each veterinarian develops different ways of thinking and acting in relation to AMR. We conclude by emphasising the major structural factors that we believe need to be supported to maintain the ongoing transition towards prudent AMU and preventive approaches in animal health. We also suggest different ways of engaging the profession according to the different contexts identified.
Identifying Specific Targets for the Member States to Achieve the European Union's Goal of 50 per cent Reduction in Sales of Veterinary Antimicrobials by 2030
Authors: Beber Caetano Luiz , Aragrande Maurizio , Canali Massimo 
Published: September 2024

SummaryThis article proposes a tailored approach to reduce antimicrobial use (AMU) in livestock among EU countries, in alignment with the EU Farm‐to‐Fork initiative that targets a 50 per cent reduction by 2030. We argue against a one‐size‐fits‐all target and introduce country‐specific targets based on individual factors such as current antimicrobial sales, GDP, and livestock and human densities. Using data from the European Surveillance of Veterinary Antimicrobial Consumption (ESVAC), the article identifies countries with high densities of animals and humans, as well as high levels of AMU per livestock unit, such as Germany, Belgium, Italy, Spain and Poland, as needing to prioritise greater reduction efforts. The article also underlines the need for a more precise EU‐level indicator of AMU, as sales do not directly represent use. It suggests that specific targets and regulations should apply to antimicrobials classified as ‘Highest Priority Critically Important Antimicrobials’ by the WHO. The article recommends extending these targets to different sectors and even individual farms, with high‐consumption sectors and poorly performing farms making greater efforts. By considering these factors, the article aims to provide a fair and effective approach to reducing AMU, mitigate the risks associated with antimicrobial resistance, and contribute to achieving the Farm‐to‐Fork strategy AMU reduction target.
How do plant‐based milks compare to cow's milk nutritionally? An audit of the plant‐based milk products available in Australia
Authors: Harmer Isobel , Craddock Joel C. , Charlton Karen E. 
Published: September 2024

AbstractAimThis cross‐sectional study aims to explore the nutritional composition, cost, country of origin and fortification status of plant‐based milk products available for purchase in Illawarra supermarkets and make various comparisons between types of plant‐based milks and cow's milk.MethodsPlant‐based milk information was collected from nutrition information panels on packaging and manufacturer websites. Product ingredient lists, including fortifiers, were analysed to estimate the nutrient composition of the identified plant‐based milks, including nutrients beyond those listed by manufacturers. Descriptive statistics were used to summarise the characteristics of the plant‐based milks identified in the audit. For non‐normally distributed data, a Kruskal–Wallis H test with pairwise multiple comparisons and a Bonferroni adjustment were undertaken to explore the differences between various types of plant‐based milk and cow's milk.ResultsOne hundred twenty‐nine plant‐based milk products were identified in the audit, primarily almond, oat and soy‐based beverages. Of these, 80.6% were fortified with calcium; however, fortification with other micronutrients was less common, ranging from 27.1% being fortified with vitamin B12 and 3.1% being fortified with iodine. The median plant‐based milk cost was AU$3.5/L (Q1–Q3: AU$2.8–4.5/L) and 87.6% of products were Australian made. Overall, particularly due to low fortification rates, plant‐based milks identified in the audit had significantly lower levels of protein, sugar, iodine, phosphorus, zinc and vitamins A, B2 and B12 compared to cow's milk. However, there was no significant difference in protein content between soy milk and cow's milk.ConclusionsThe nutritional content of plant‐based milks identified in this audit varied, and in most instances, Australian plant‐based milks were found to be nutritionally different to cow's milk.
Vachellia xanthophloea, a New Native–Alien Tree Species Along the Orange River in Southern Namibia
Authors: Cunningham Peter Low , Cunningham Peter Low 
Published: September 2024

ABSTRACTVachellia xanthophloea is often observed as a garden ornamental tree in gardens in towns and lodges throughout Namibia. Escapee plants were observed along the Orange River between Komsberg and Sendelingsdrift in southern Namibia and have insidiously invaded the riparian habitat without notice. It is viewed as a native–alien population and may detrimentally affect the local riparian ecology, therefore recommended that eradication be implemented immediately.
Board Gender Diversity and Workplace Safety: Evidence From Quasi‐Natural Experiments
Authors: Haidar Md Ismail , Hossain Saha Iqbal 
Published: September 2024

ABSTRACTResearch Questions/IssueThis paper examines the impact of board gender diversity on workplace safety in an international setting from 2002 to 2019. Utilizing gender quotas on corporate boards as a quasi‐natural experiment, we explore the causal effects of gender diversity on workplace safety, highlighting the significant influence of corporate board gender quotas on corporate policies.Research Findings/ResultsUsing a sample of 13,124 firm‐year observations from 48 countries, our findings reveal that gender quotas on corporate boards are linked to higher rates of work‐related injuries. The association is particularly strong in financially constrained firms, as well as in those with high workloads and low investments in workplace safety. In contrast, this effect is mitigated in firms located in countries with strong institutional frameworks and high union representation. The results hold across various regression specifications and remain robust when considering different measures of workplace injuries, board gender diversity, and additional control variables.Theoretical ImplicationsOur study draws on gender behavior theory, social role theory, and gender socialization theory, with findings particularly aligning with gender behavior theory. It advances understanding of how changes in corporate governance structures related to board diversity influence workplace safety. This research underscores the importance of further empirical work to expand this area of study, suggesting valuable directions for future research through cross‐sectional and longitudinal analyses.Practical ImplicationsThe findings provide critical insights for policymakers considering the implementation of gender quotas in boardrooms. Additionally, this research highlights the need for further exploration of unexamined aspects within governance studies, which will significantly influence future policy debates, legislative processes, and corporate practices in promoting gender diversity and enhancing workplace safety.
Mendelian randomization analysis of the association between childhood overweight or obesity and gestational diabetes mellitus
Authors: Jiang Huaiyan , Zhang Kun , Zhang Xi 
Published: September 2024

AbstractObjectiveTo investigate the association between childhood overweight or obesity and gestational diabetes mellitus (GDM).MethodsData were sourced from the Genome‐Wide Association Studies database on childhood body mass index (BMI), with 39 620 samples and 8 173 382 single‐nucleotide polymorphisms (SNPs), and GDM, with 143 441 samples, including 12 332 GDM cases and 20 149 608 SNPs. Mendelian randomization (MR) was conducted, including inverse variance weighting (IVW), MR‐Egger regression, and the weighted median method. Statistical heterogeneity among SNPs was assessed using Cochran's Q test. MR‐Egger's intercept, the MR‐Pleiotropy RESidual Sum and Outlier (PRESSO) test, and funnel plots were used to evaluate pleiotropy. The leave‐one‐out method tested the robustness of the IVW results by excluding individual SNPs.ResultsFifteen SNPs highly related to childhood BMI were identified. IVW analysis indicated that higher childhood BMI is a significant risk factor for GDM (odds ratio 1.50 [95% confidence interval 1.20–1.87]; p < 0.001). The direction of the β value derived from the weighted median method analysis was consistent with that from the IVW analysis. Cochran's Q test showed statistical heterogeneity among SNPs highly related to childhood BMI (p = 0.001), thus prioritizing IVW analysis results. The MR‐Egger regression intercept, MR‐PRESSO test, and funnel plot analyses demonstrated no horizontal pleiotropy among SNPs highly related to childhood BMI. The leave‐one‐out analysis indicated that the MR analysis results were largely unchanged after the exclusion of individual SNPs.ConclusionElevated childhood BMI is associated with an increased risk of developing GDM, underscoring the need to address childhood obesity as a preventive strategy. Effective interventions to reduce childhood obesity could be crucial in mitigating this risk.