bluuebunny/crossref_metadata_2025_split huggingface dataset:
Exploring the relationship between taxpayers and tax authorities in the digital era: evidence on tax compliance behavior in emerging economies
Authors: Belahouaoui Rida , Attak El Houssain 
Published: July 2024

Purpose
This study aims to understand the determinants of the relationship between tax authorities and taxpayers in the digital era and how this relationship impacts tax compliance behavior, especially in the context of emerging countries like Morocco.

Design/methodology/approach
A qualitative methodology was adopted, involving interviews with tax inspectors and auditors, certified accountants’ experts and tax consultants. Data analysis was conducted using IRAMUTEQ software.

Findings
The research highlights that the relationship's quality and the level of mutual trust between tax authorities and taxpayers are critical in determining tax compliance in the digital era. Central factors affecting this relationship encompass effective communication, simplification of tax procedures, clarity of tax laws and the digitization of tax services. Furthermore, the study emphasizes that these dynamics and determinants significantly influence the tax compliance behavior of taxpayers in Morocco, revealing intricate connections between relational aspects and compliance attitudes.

Practical implications
The findings suggest that fostering a mutually trusting relationship, through improved communication, simplification and digitization, can enhance taxpayer compliance. This is valuable for policymakers and tax authorities developing strategies to improve tax systems in emerging countries.

Originality/value
This study contributes to the sparse literature on the relationship between tax authorities and taxpayers in the and digital era, offering new insights into factors that influence tax compliance in the post COVID-19 crisis context. Its practical recommendations provide a foundation for developing strategies aimed at improving this relationship and, consequently, taxpayer compliance behavior in emerging countries.
The mediation effect of supervisor support and total rewards on the relationship between flexible work arrangements and turnover intentions in Gen Z
Authors: Protsiuk Olga 
Published: July 2024

Purpose
Flexibility in the workplace is increasingly considered an important aspect of human resource strategy aimed at attracting and retaining a high-quality workforce. The purpose of this study is to explore the direct relationships between both employee- and employer-centered flexible work arrangements and turnover intentions, specifically focusing on Generation Z employees. In addition, this study also examines the mediating role of supervisor support and total rewards in these relationships.

Design/methodology/approach
This study used a quantitative research design using a cross-sectional survey method to gather data from employees born from 1995 across three industries – logistics, retail sales, and manufacturing. Partial least-squares structural equation modeling was used to analyze the data. The survey was conducted online, ensuring a diverse geographical spread and adherence to the representativeness of Generation Z within these sectors.

Findings
Contrary to existing literature, the findings reveal no direct correlation between flexible working arrangements (FWAs) and turnover intentions in this demographic. Instead, the results highlight the significant mediating roles of perceived supervisor support and total rewards. Specifically, these factors were found to influence turnover intentions in relation to the availability of employee-centered FWAs. The findings provide theoretical and practical implications, suggesting an adaptation of human resource strategies to better align with the preferences and expectations of Generation Z in the workplace.

Originality/value
In contrast to existing literature, this study examines the relationship between the availability of two different types of flexible work arrangements (employee- and employer-centered) and turnover intentions, specifically among Generation Z employees. In addition, this research introduces mediation analysis to investigate the roles of perceived supervisor support and total rewards – constructs that have been rarely considered in the context of these relationships.
The interplay between person-environment fit, empowerment and job satisfaction: a moderation effect of leader-member-exchange
Authors: Ahmad Kamarul Zaman , Tabche Ibrahim , Behery Mohamed 
Published: July 2024

Purpose
This study aims to examine the interplay between person–environment fit (PE fit), empowerment and leader–member exchange (LMX) in the United Arab Emirates (UAE).

Design/methodology/approach
The final sample consisted of 733 respondents collected randomly from various business sectors in the UAE. Data was analysed and tested for moderation using Smart-PLS.

Findings
This study’s results show LMX to be a negative moderator. They reveal that LMX plays a crucial role in the relationship between PE Fit and job satisfaction, particularly when the fit is poor. Moreover, LMX was found to be a significant negative moderator between empowerment and satisfaction, highlighting its importance when empowerment is lacking.

Research limitations/implications
It is important to note that the current study is cross-sectional, which means it cannot establish causation. Only a pure experimental design can provide such conclusive evidence. This limitation should be considered when interpreting the findings.

Practical implications
This research highlights a significant finding in turbulent times when PE fit and empowering practices are often lacking: LMX can play a compensatory role. This insight can be invaluable for human resources managers, offering a practical solution to maintaining employee satisfaction in challenging times.

Social implications
The positive impact of enhanced job satisfaction and improved work relationships extends beyond the organization to stakeholders and society at large.

Originality/value
This research fills a gap in the existing literature by investigating the interaction between the PE fit variable and other variables, such as LMX. This novel approach offers a new perspective for HR managers, potentially enabling them to enhance their strategies for improving employee satisfaction.
Improving the sales process of profitable perishable goods: an inventory control strategy in a planned economy
Authors: Riazi Hamid , Doroodian Mahmood , Afshar-Nadjafi Behrouz 
Published: July 2024

PurposeThe purpose is to have appropriate planning for reducing costs during the procurement process and increasing profits during the sales period in a supply cycle at a retail store. To make the proposed model practical, efforts have been made to implement the existing constraints in a business environment and legal factors.Design/methodology/approachTo achieve the objectives of this research, a mixed-methods approach was employed. Initially, sales data was collected, and industry experts were consulted to identify key products. A mathematical model and a particle swarm optimization algorithm were utilized for simulation and optimization. Furthermore, time series forecasting techniques were employed to estimate demand accurately.FindingsThe findings of this research emphasize the importance of considering all factors affecting costs simultaneously when utilizing tools to reduce costs during the planning period. It was observed that certain tools, which individually have a favorable effect on costs, may collectively result in an increase in costs over the examined period. This highlights the need for a comprehensive and integrated approach to planning.Research limitations/implicationsThe business environment and legal factors in each country are among the factors that affect the performance of retailers, which has received less attention in previous research. This research aimed to address this gap by considering various factors. However, it is important to note that the proposed model has been investigated in research in hypermarkets and is applicable, but it cannot be generalized to other retailers.Originality/valueApplicability and consideration of new limitations in simulation along with consideration of the complete process from buying to selling goods.
The ripple effect of school dropout: exploring the nexus between school dropout, deviance, and subsequent arrest amongst children in India
Authors: Senthivel Anantharamakrishnan , Madurai Dhanapal , Valan Michael L. , E. Richards George 
Published: July 2024

Purpose
This paper aims to measure the prevalence of deviant behaviour among children who have dropped out of school and their subsequent arrests by the criminal justice system. The paper further analyses the relationship between the factors attributed to deviant behaviour and the subsequent arrests by the criminal justice system.

Design/methodology/approach
Using a semi-structured interview schedule, data was collected from 330 children who had already dropped out of school, remained on the streets or worked. The interviews took place in the presence of either of the children’s parents, with their consent.

Findings
The research identified 12 significant factors contributing to children dropping out of school. It also found six factors responsible for deviant behaviour. Furthermore, the study revealed that about 70% of the respondents were involved in one or more deviant behaviours. Among them, 51% had been detained by the Police in the past two years. Additionally, the linear regression model results positively predict the nexus among the six factors responsible for deviant behaviour.

Research limitations/implications
The study is limited to male children who had dropped out of school, as female children were excluded. In connection with measuring deviant behaviour, it was challenging to discern whether it occurred before students left school, after or both.

Practical implications
The study suggests several measures, including policies such as early intervention programmes, providing quality education, mentoring and counselling for students and parents, vocational education opportunities, creating drug-free environments, career guidance, peer mentoring, community engagement, substance abuse prevention and rehabilitation programmes, to prevent school dropout and subsequent deviant behaviour.

Originality/value
To the best of the authors’ knowledge, this study is unique to India. The moderation regression model represents an exceptional finding. This study constitutes another addition to the field of child welfare while also indicating scope for future research.
Revisiting the economic growth in the shadow of financial stress in times of crisis: evidence from FIGARCH and wavelet coherence approach
Authors: Paul Biswajit , Ghosh Raktim , Sana Ashish Kumar , Bagchi Bhaskar , Ghosh Priyajit Kumar , Saha Swarup 
Published: July 2024

PurposeThis study empirically investigates the interdependency of select Asian emerging economies along with the financial stress index during the times of the global financial crisis, the Euro crisis and the COVID-19 period. Moreover, it inspects the long-memory effects of the different crises during the study period.Design/methodology/approachTo address the objectives of the study, the authors apply different statistical tools, namely the adjusted correlation coefficient, fractionally integrated generalised autoregressive conditional heteroskedasticity (FIGARCH) model and wavelet coherence model, along with descriptive statistics.FindingsFinancial stress is having a prodigious effect on the economic growth of select economies. From the data analysis, it is found that the long-memory effect is noted in the gross domestic product (GDP) for India and Korea only, which implies that the volatility in the GDP series for these two nations demonstrates persistence and dependency on previous values over a lengthy period.Originality/valueThe study is unique of its kind to consider multi-segments within the period of the study to get a clear idea about the effects of the financial stress index on select Asian emerging economies by applying different econometric tools.
Towards a new conceptualisation of evidence-based human resource management
Authors: Maertens Lisa , Daniëls Ellen , Hondeghem Annie , Vandenabeele Wouter 
Published: July 2024

PurposeNotwithstanding that evidence-based human resource management (EBHRM) is gaining more ground in governmental institutions, it is still lacking a clear and research-driven conceptualisation (Marler and Fisher, 2013). Therefore, this study seeks to establish a fundamental clarifying concept of EBHRM by using a systematic literature review.Design/methodology/approachThis method builds on an intensive scanning of 2,584 (interdisciplinary) articles, collected from Web of Science and Scopus. Eventually, 50 articles met the predetermined inclusion criteria and were analysed. The most recent conceptualisation of evidence-based management in the literature has served as a guideline to compare the review results and further scrutinise the differences and similarities (Barends et al., 2014; Barends and Rousseau, 2018; Rynes and Bartunek, 2017).FindingsThis has enabled us to elaborate a comprehensive conceptualisation. The articles were divided into two groups, one group (n = 31) has Rousseau et al. as a reference, the other (n = 19) did not, and used various definitions. Three themes were identified: evidence-based research methods (n = 30), specific skills (n = 36) necessary to apply an evidence-based strategy and a link with the academic-practice gap (n = 25).Practical implicationsBased on the results, we recommend adding two dimensions to strengthen the current conceptualisation: a first dimension referring to how evidence-based management can be established (i.e. which methods and skills are necessary) and a second dimension referring to the why of evidence-based management in an organisation (reducing the academic-practice gap).Originality/valueThis paper starts from a systematic review approach unlike previous research in the field to contribute to the further conceptualisation of EBHRM (Rynes and Bartunek, 2017).
The role of boundary-spanning behaviour in enhancing individual innovation performance: a cross-level investigation
Authors: Luo Chengzhao , Ding Haoqing 
Published: July 2024

PurposeThis study aims to investigate the impact of team boundary-spanning behaviours (BSBs) on innovation performance at both individual and team levels. The study specifically focuses on the mediating effects of knowledge sharing and creative self-efficacy, as well as the boosting influence of perceived superior trust.Design/methodology/approachThis study employs a multi-level structural equation model to examine the data collected from 108 teams and 596 individuals. The aim is to investigate both the direct and indirect effects of BSBs on innovation.FindingsThe findings indicate that BSBs have a dual impact on innovation performance, both directly and indirectly through knowledge sharing and creative self-efficacy. Moreover, this impact is magnified by the perceived confidence from higher-ranking individuals.Practical implicationsThe study indicates that managers should cultivate boundary-spanning behaviours (BSBs) and create a trusting environment in order to promote innovation. Facilitating the dissemination of knowledge and enhancing one's belief in their ability to be creative are crucial tactics.Originality/valueThis study provides fresh perspectives on how the behaviours of a team impact the individual results of creativity, emphasising the crucial role of trust in amplifying the beneficial benefits of BSBs on innovation. This study enhances the existing knowledge in the field of organisational behaviour and innovation management by providing a comprehensive analysis of the specific ways in which BSBs influence innovation performance.
Resolution evaluation of the satellite altimetric gravity anomaly models with shipborne gravity data over the Cosmonaut Sea, East Antarctica (44–52° E)
Authors: Yang Chunguo , Qin Linjiang , Ding Weifeng , Gao Jinyao , Wu Guochao 
Published: July 2024

AbstractSeveral satellite gravity anomaly models are freely available to calculate the free‐air gravity anomaly in areas where shipborne gravity measurements are scarce. Two models produced by the Technical University of Denmark (DTU17) and the Scripps Institution of Oceanography (SIOv32.1), respectively, were selected to compute the free‐air anomalies over the Cosmonaut Sea, East Antarctica. A statistical comparison analysis was performed to evaluate the resolution of satellite gravity anomaly models by comparing them with the shipborne surveying date. The radially averaged energy spectra of free‐air anomaly from different sources were calculated and compared over two selected regions to further evaluate the reliability of the data derived from satellite gravity anomaly models. The satellite gravity anomaly models have a better resolution in the ocean basin than in the area near the continental shelf. The comparison analysis revealed that the precision of both DTU17 and SIOv32.1 is close to the shipborne gravity data, but on average, SIOv32.1 is a little bit better than DTU17. The spectral analysis showed that the shipborne measurements may provide higher resolution than the satellite gravity anomaly model at wavelengths shorter than 20 km, and the free‐air data derived from SIOv32.1 have better resolution than the one from DTU17. These shipborne datasets will provide contributions for the updates of the Antarctic gravity anomaly and enable new high‐resolution combined Earth gravity models to be derived in Antarctica.
Spillover effects of climate transition risk and financial sectors: New evidence from China
Authors: Li Shiyuan , Li Xin 
Published: July 2024

AbstractThis paper employs the connectedness approach based on a time‐varying parameter vector autoregressive model (TVP‐VAR) to examine the overall spillover effects, directional spillover effects and pairwise spillover effects of climate transition risk (CTR) and financial sectors of China in both the time domain and frequency domain. The main findings are as follows: Firstly, spillover effects from CTR are significant, impacting not only individual sectors but also amplifying across the entire system. Secondly, while the influence of CTR on financial sectors is lower compared to interconnections among financial sectors, it remains considerable. Thirdly, in the short‐term, risks transmit from CTR to financial sectors, while in the long‐term, the direction reverses. Fourthly, there were significant fluctuations in spillover effects among CTR and financial sectors from 2003 to 2008, indicating increased risk under extreme conditions. The findings of this study contribute to the understanding of potential risks in the financial system by regulatory authorities, facilitating the adoption of appropriate regulatory measures to maintain market stability. Moreover, it provides valuable insights for investors to better accurately assess risks and returns.
Why do people like technocrats?
Authors: MARLIER JEANNE , KALTENEGGER MATTHIAS , ENNSER‐JEDENASTIK LAURENZ 
Published: July 2024

AbstractMany voters support the inclusion of technocrats in government. Yet we know very little about why technocrats are considered more appealing than traditional party representatives. In particular, it is unclear which advantages and disadvantages voters attach to the defining traits of technocratic ministers: party independence and expertise. We engage with this question drawing on a pre‐registered survey experiment in Austria. We examine how manipulating ministers' party affiliation and expertise affects voters' perceptions of their issue competence and bargaining competence. Findings indicate that voters ascribe lower levels of issue competence to partisan ministers than to non‐partisan ministers, notwithstanding their actual expertise, and that ministers' partisanship shrinks the positive effect of expertise on perceived issue competence. However, this ‘partisanship penalty’ disappears for supporters of the minister's party. Moreover, voters perceive partisanship as an advantageous trait with regard to a minister's bargaining competence. While voters like technocrats for their expertise and independence from party politics, our findings reveal nuanced perceptions, with voters still recognizing distinct advantages in being represented by party politicians.
Forensic psychiatric assessment in autism spectrum disorder: Experience of a forensic psychiatry inpatient clinic from Türkiye
Authors: Boylu Muhammed Emin , Taşdemir İlker , Doğan Mehmet , Özcanlı Tuba 
Published: July 2024

AbstractAutism spectrum disorder (ASD) is a neurodevelopmental condition characterized by marked differences in communication patterns, reciprocal social interactions, and restricted, stereotyped, and repetitive interests and activities. Various behavioral problems in ASD, more so when accompanied by coexisting psychopathology, can sometimes lead to legal problems. In this study, the cases in which an opinion was requested in terms of criminal responsibility with the diagnosis of ASD in the 5‐year period between 2018 and 2022 in the expertise department of psychiatric observation, where psychiatric cases were hospitalized and observed in the Council of Forensic Medicine (CFM), which is the official expert institution in Türkiye, were retrospectively evaluated. The mean age of the group whose criminal responsibility was reduced or removed was 22.9 years (±7.52) and the mean IQ score was 76.63 ± 18.94. The most common crime in this group was intentional injury (5/11), and it is noteworthy that the victims of these crimes were usually relatives of people with ASD (5/6). The criminal acts of people with ASD are usually single‐movement, spontaneous, unplanned, impulsive acts. In addition, although there is no problem in cognitive perception in people with high functioning ASD (HF‐ASD), various forensic situations may arise due to defects in emotional awareness. When we look at the practices of the CFM in Türkiye, it is seen that in cases where the diagnosis of ASD is clear and can be associated with the crime, criminal responsibility is usually completely eliminated. In HF‐ASD types, although it is important to be associated with the crime, it is seen that criminal responsibility is generally reduced.
miRNA‐mediated insect‐resistant transgenic rice poses no risk to a non‐target parasitoid, Cotesia chilonis, via direct feeding or through its target host
Authors: Dang Cong , Xiao Shan , Wang Fang , Fang Qi , Yao Hongwei , He Kang , Li Fei , Xue Dawei , Ye Gongyin 
Published: July 2024

AbstractMicroRNAs (miRNAs) have started to play an important role in pest control, and novel miRNA‐based transgenic insect‐resistant plants are now emerging. However, an environmental risk assessment of these novel transgenic plants expressing insect miRNAs must be undertaken before promoting their application. Here, transgenic miR‐14 rice, which has high resistance to the rice stem borer Chilo suppressalis, was used as an example for evaluation in this study. Taking the tier 1 risk assessment method in Bacillus thuringiensis (Bt) crops as a reference, the effects of the direct exposure of a non‐target parasitoid, Cotesia chilonis, to a high concentration of miRNA were evaluated. The results showed that direct feeding with miR‐14 at high concentration had no significant effects on the biological parameters of Co. chilonis, whereas when miR‐14 was injected into Ch. suppressalis‐parasitized larvae, the development duration of Co. chilonis was significantly affected. In combination with the real conditions of the rice paddy field, it could be inferred that transgenic miR‐14 rice has no significant negative effects on the important non‐target parasitoid, Co. chilonis. These results will provide a foundation for the establishment of a new safety evaluation system for novel RNAi‐based transgenic plants.