bluuebunny/crossref_metadata_2025_split huggingface dataset:
Investigating the international corporate tax revenue efficiency under the digital economy: multiple case study of MNES operating in India
Authors: Pandey Kavita , Yadav Surendra S. , Sharma Seema 
Published: May 2024

Purpose
The purpose of this paper is to validate the theoretical finding that digital MNEs avoid physical presence norms of permanent establishment and royalty characterization rules for business and royalty taxation, respectively, to escape tax incidence in the market economy, using information, communication and technology features and transfer pricing (TP) manipulations.

Design/methodology/approach
Multiple case studies of MNEs from technology sector, based on judicial decisions in 141 cases, over taxability of profits earned from Indian economic activities. Additional in-depth case study of the Uber Group to study the tax avoidance structures under platform economy, by routing of Indian profits through The Netherlands, a tax haven.

Findings
The study finds a significant number of digital MNEs earning profits from India and avoiding tax by defying physical presence and royalty characterization. In majority of the cases, demand-side business activities are discharged through incorporating and remunerating affiliates at cost plus low markup, thus avoiding tax incidence, using TP manipulations under the arm’s length principle applied by governments for benchmarking the intragroup transactions of the MNEs.

Research limitations/implications
The research findings validate the view that digital features promote tax avoidance in the market economy.

Originality/value
The originality of the study lies in the validation of profit shifting through digital features from the developing market economy and portending that digital MNEs defy physical presence to avoid business taxation through TP manipulations.
Analysing hindrances to digital disruption with a focus on cleaner cloud manufacturing
Authors: Kavre Mahesh S. , Sunnapwar Vivek K. , Gardas Bhaskar B. 
Published: May 2024

PurposeThis study aims to identify and analyse critical barriers to cloud manufacturing (CM) adoption for achieving sustainability amongst manufacturing micro, small and medium-sized enterprises (MSMEs) in an emerging economy.Design/methodology/approachInitially, through a literature survey and expert inputs, this study identified and finalized 21 critical barriers to CM adoption, which were further analysed by employing a hybrid multiple criteria decision-making (MCDM) approach. In this approach, the best–worst method (BWM) was used to rank the identified barriers. However, to analyse the interrelation amongst these barriers and classify them into the cause-effect group, the decision-making trial and evaluation laboratory (DEMATEL) method was employed. Furthermore, the study recommended various strategies that can help overcome high-priority barriers and enhance CM adoption within firms.FindingsThe results of the study show that organizational, legal and economic barriers are the high-priority barriers that need to be addressed to enhance CM adoption.Practical implicationsThe findings of the study will help managers and decision-makers in manufacturing MSMEs develop effective strategies and policies to enhance CM adoption.Originality/valueNotably, this investigation is one of the preliminary research activities to explore the sustainability aspect of CM adoption amongst MSMEs in an emerging economy.
Consumers’ receptivity to mHealth technologies: a hybrid PLS–ANN approach
Authors: Ooi Say Keat , Yeap Jasmine A.L. , Lam Shir Li , Gim Gabriel C.W. 
Published: May 2024

PurposeMobile health (mHealth) technologies, in particular, have been sought after and advocated as a means of dealing with the pandemic situation. Despite the obvious advantages of mHealth, which include monitoring and exchanging health information via mobile applications, mHealth adoption has yet to take off exponentially. Expanding on the unified theory of acceptance and use of technology (UTAUT) model, this study aims to better comprehend consumers’ receptivity to mHealth even after the pandemic has subsided.Design/methodology/approachThrough purposive sampling, data were collected from a sample of 345 mobile phone users and analysed using partial least squares structural equation modelling (PLS-SEM) and artificial neural networks (ANN) capture both linear and nonlinear relationships.FindingsEffort expectancy, performance expectancy, social influence, pandemic fear and trustworthiness positively influenced mHealth adoption intention, with the model demonstrating high predictive power from both the PLSpredict and ANN assessments.Research limitations/implicationsThe importance–performance map analysis (IPMA) results showed that social influence had great importance for mHealth uptake, but demonstrated low performance.Practical implicationsReferrals are an alternative that policymakers and mHealth service providers should think about to increase uptake. Overall, this study provides theoretical and practical insights that contribute to the advancement of digital healthcare, aligning with the pursuit of Sustainable Development Goal 3 (SDG 3) (good health and well-being).Originality/valueThis study has clarified both linear and nonlinear relationships among the factors influencing intentions to adopt mHealth. The findings from both PLS and ANN were juxtaposed, demonstrating consistent findings.
Change-readiness instrument for library managers: development and analysis of a scale
Authors: Torres Jr. Efren , Abrigo Christine 
Published: May 2024

PurposeThis study focuses on developing a scale that encompasses aspects of readiness to change by library management in dealing with the next normal scenario in libraries. It investigates measuring change readiness in terms of library service operations, workflows, administration, programs and spaces, which can give an overview of a library institution's preparedness to meet new roles and expectations.Design/methodology/approachThe descriptive quantitative research was employed using a two-phase approach. It attempts to design an instrument referred to as change-readiness instrument for library managers (CRILM), which was derived from an original self-developed questionnaire consisting of a 20-item readiness-for-change attributes. Validity and reliability of CRILM were tested using Exploratory Factor Analysis and Cronbach’s Alpha. Sample size calculation was employed to determine the required number of subjects to participate in the study. Library managers who are head librarians from different types of libraries were the target samples. Content validation of the items was conducted for suitability and context.FindingsCRILM was tested both valid and reliable. The initial results yielded from the respondent sample indicated that CRILM is deemed suitable for measuring change-readiness among library managers and libraries. The factor-analyzed items were grouped into three subscales based on their characteristics, namely, flexibility in work and services, learning support readiness and adaptive to changing service environments.Research limitations/implicationsCRILM covered the major domains and constructs of change readiness in the context of a library setting. However, the scale should be subjected to further testing and use by a wider target group to strengthen its usability and confidence level. Item analysis was not employed.Practical implicationsThe results of the study offer help to library managers in assessing the readiness of their organizations to effectively manage change and be future-ready.Originality/valueThis study attempts to bridge the gap in readiness-for-change instruments by introducing a scale in the library service environment as a potential contribution in the practice of library management.
Dimensions of living with emetophobia
Authors: Kerry Hannah Jane , Gurbutt Russelll 
Published: May 2024

Purpose
This paper aims to present an examination of selected literature about the lived experiences of those with emetophobia. Its intention is to inform further empirical enquiry and subsequent approaches to treatment and care aimed at inclusive support for sufferers. To that end, it is important to bring the sufferers’ narrative into public and professional domains.

Design/methodology/approach
A systematic search of multiple databases using the search engine Discover@bolton and grey literature was undertaken to obtain evidence about the lived experiences of people with emetophobia. The search terms used were “emetophobia” and combinations of associated topic phrases using Boolean operators (AND / OR): “Emetophobia” OR “fear of vomiting” OR “fear of being sick”, Emetophobia AND “lived experiences” and finally Emetophobia OR “fear of vomiting” OR “fear of being sick” AND “lived experiences”. Eight papers were included in the review and five items of grey literature.

Findings
Several themes were identified in this literature including fear, escape and avoidance, other influences, consequences and medicalisation. The findings reveal that the experiences of those with emetophobia are subsumed beneath a focus on diagnosis and treatment. When it comes to understanding the actual lived experience of a person with emetophobia, the evidence presents the reader with what treatment may work and how they might respond to it, but largely omits the voice of the individual with emetophobia. This signals a need to undertake enquiry to bring this to the fore and so inform ways of greater inclusive practice for the public and professionals alike.

Research limitations/implications
The evidence reviewed in this paper can be noted for the limited discussion about the individual’s lived experience of emetophobia. Gaining insight into this would contribute to raising awareness in a wider public arena and inform carers and healthcare professionals’ understanding. It would also display the importance of an individual context and health journey.

Practical implications
Knowing this can inform approaches to helping an individual either to live with the phobia and manage its impact on daily living (positive rather than maladaptive coping mechanisms) or to overcome it with or without adjunct medical treatment (if this is possible).

Social implications
Knowing based on contemporary empirical enquiry will inform policy and guideline development. Whatever course is taken, it must contribute to steps being taken towards achieving a better quality of life for individual sufferers. The findings of this paper likewise inform the need for further study into the individual lived experience of emetophobia.

Originality/value
This paper is original in having identified a need to bring empirical evidence of the lived experience of sufferers with emetophobia into the public and professional domain.
Rich dad poor dad revisited: a study of entrepreneurship education and entrepreneurial propensity among school students in Jordan
Authors: Abaddi Samer 
Published: May 2024

PurposeDelving into the captivating landscape of entrepreneurship education, digital literacy and digital transformation, this study aims to investigate their interplay with entrepreneurial propensity and the moderating effect of school support among Jordanian school students aged 15–17. Anchored in the theory of planned behavior (TPB) and the human capital theory (HCT), this work illuminates the intricate web of influences that shape students’ entrepreneurial mindset.Design/methodology/approachThe study adopts a quantitative approach and uses a “paper-and-pencil" translated questionnaire to collect data from a convenience sample of (n = 650) school students in Jordan. Covariance-based structural equation modeling (CB-SEM) through Statistical Package for the Social Sciences (SPSS) Analysis of Moment Structures (AMOS) v28 was utilized to scrutinize the variables' direct, mediating and moderated mediated impact.FindingsThe three structural models revealed that (1) entrepreneurship education has a positive effect on students’ entrepreneurial propensity; (2) digital literacy and digital transformation mediate the interaction between entrepreneurship education and entrepreneurial propensity; (3) school support moderates the mediating effect of digital literacy, and digital transformation, on the link between entrepreneurship education and entrepreneurial propensity.Practical implicationsThe results offer actionable enlightenments for educators and policymakers in Jordan to tailor entrepreneurship education, digital literacy and support frameworks, effectively nurturing students' entrepreneurial mindset and aspirations.Originality/valueThis study contributes to understanding the complex dynamics between education, technology and entrepreneurship. Our modest contribution links the findings to a real-world case of two 15-year-old students in Jordan who were inspired by the book “Rich Dad Poor Dad” to start their own business.
Self-transcendent emotions as the locomotive of value co-creation in sustainable tourism: a horizon 2050 paper
Authors: Assiouras Ioannis , Bayer Rabia 
Published: May 2024

Purpose
This paper aims to outline the role of self-transcendent emotions (STEs) such as compassion, gratitude and elevation in the context of sustainable tourism. It proposes a research agenda for further investigation of these emotions as facilitators of value co-creation in sustainable tourism.

Design/methodology/approach
Drawing on the literature on the psychology of STEs, sustainable tourist behaviour and value co-creation, this paper pinpoints potential developments and challenges associated with STEs in the domain of sustainable tourism by following a service-dominant logic approach.

Findings
STEs are likely to have a profound impact on sustainable tourism leading to value co-creation and mitigating the risk of value co-destruction and value no-creation. They can facilitate value co-creation by shifting the focus of actors from their own selves towards others in the tourism ecosystem, shifting the focus from extrinsic to intrinsic motivations and increasing moral values. Moreover, STEs are expected to be contiguous and reciprocal, fostering value co-creation in sustainable tourism practices. However, extreme levels of STEs can lead to value co-destruction and value no-creation.

Originality/value
This paper highlights the role of STEs as facilitators of value co-creation in sustainable tourism, a facet that has been overlooked in the existing literature. Further investigation is necessary in different contexts such as transformative and regenerative tourism; societal or individual crises and failures and the applications of technologies such as the Metaverse and artificial intelligence.
Aluminum dynamics in nitrogen‐saturated Andisols in Tokyo
Authors: Baba Mitsuhisa , Okazaki Masanori , Itoh Yuko , Matsuda Kazuhide , Tachiyanagi Fuka , Toyota Koki 
Published: May 2024

AbstractThe debate over whether forests around the Tokyo metropolitan area are nitrogen (N) saturation persists, as atmospheric N deposition in throughfall has decreased. This decrease is evidenced by a notable decline in samples collected in the 1990s (especially 1991–1992 and 1995). This decline can be attributed to a reduction in nitrogen oxide (NOx) emissions from automobiles. The acidity derived from N deposition can increase aluminum (Al) mobility. We conducted a monitoring study from September 2010 to December 2021 to elucidate the effects of decreased N deposition on Al concentrations and flux in a forested Andisol. Throughfall and soil‐percolated water samples were collected under stands of Japanese cedar and Japanese cypress in Hachioji, Tokyo (Field Museum Tamakyuryo). Major inorganic ions were determined by ion chromatography. Total Al concentrations were determined using atomic absorption spectrometry after concentration under acidic conditions. Aluminum and nitrate () concentrations were significantly correlated in the both Japanese cedar and Japanese cypress stands. In the case of the Japanese cedar stand, Al concentrations tended to decrease over time from November 2010 to May 2015. Based on stepwise multiple regression analysis, acid load associated with N transformation ([H+]load) was chosen as the sole factor affecting Al mobilization in the Japanese cedar stand. Decreased N deposition affects Al dynamics via a decrease in [H+]load.
The signalling role of the government‐market relationship in debt financing: Evidence from China
Authors: Yuan Yuan , Meng Ye 
Published: May 2024

AbstractA proper government‐market relationship (GMR) serves as an important institutional environment for investors to make rational economic decisions. Theoretically, by embedding the GMR into the signalling model, this study finds that (a) the improvement in the GMR can enable high‐return firms to obtain more debt financing and (b) the mechanism is that a higher GMR, as a signal, increases the accuracy of investors' inference on firms' returns. Using data of Chinese A‐share listed firms (2009–2019) and the two‐step system GMM, this study empirically demonstrates that the GMR does help investors infer firms' returns more accurately, thus enlarging the debt financing scales of high‐return firms. Moreover, the positive impact of the GMR on high‐return firms is significant within privately owned firms and more substantial in markets characterised by lower industry concentration.
The impact of repayment obligations arising as a by‐product of input use on partial inefficiency: Evidence from Western Australian farm businesses
Authors: West Steele C. , Mugera Amin W. , Kingwell Ross S. 
Published: May 2024

AbstractFarm businesses often use debt to finance the purchase inputs and meet operational costs. Selected studies have investigated the impact of debt use on farm performance as measured using technical efficiency. However, no prior studies in agriculture have considered treating the debt repayment obligation created as a by‐product of production when benchmarking farm performance. This study employs nonparametric directional distance function models to quantify the impact of debt repayment as a by‐product of input use purchased on credit on farm‐level partial inefficiency using a panel data of 54 mixed enterprise broadacre farms in Western Australia from 2002 to 2011. The study finds that omitting repayment obligations created in the production process in analysis results in underestimating partial inefficiency scores. Farm size, production diversification and rainfall zone are significant drivers of partial inefficiency. The implication of the study's findings is that failure to account for repayment obligations created in the production process may result in erroneous policy suggestions that undermine the efforts of farm businesses to minimise or avoid financial stress.
Reconceptualizing Franchisee Performance: A Configurational Approach in a Base‐of‐the‐Pyramid Context
Authors: Newbery Robert , McKague Kevin , Muñoz Pablo , Kimmitt Jonathan 
Published: May 2024

AbstractThis paper proposes and tests a new conceptual framing for franchisee performance that draws on institutional complexity to explore the interaction of corporate, market, and relational logics of performance. Extant research draws on corporate and market logics to explain performance; however, this does not explain individual franchisee performance in complex institutional environments such as Base‐of‐the‐Pyramid (BoP) markets where relational logics may be more important, thereby limiting explanations of how franchisee outlets perform. Drawing on data from a network of 58 franchise outlets in the context of Kenya, we conduct a configurational analysis related to sales outcomes. We leverage fuzzy‐set qualitative comparative analysis (fsQCA) to map out the conditions under which franchisees exhibit higher sales performance. Results show that three distinct configurations can lead to increased sales performance. Our results paint a nuanced picture of combinations of factors that result in franchisee success with relevance to the BoP context and beyond.
Preferences for growth strategies in advanced democracies: A new ‘representation gap’?
Authors: BACCARO LUCIO , BREMER BJÖRN , NEIMANNS ERIK 
Published: May 2024

AbstractWhile research on the economic characteristics of growth models across countries is now extensive, research on their politics is in its infancy, even though governments routinely pursue different strategies to generate growth. In particular, we lack evidence on (1) whether citizens have coherent preferences towards growth strategies, (2) what growth strategies citizens prefer and (3) what shapes their preferences. We address these questions through a new survey of public opinion in Germany, Italy, Sweden and the United Kingdom, which exemplify different economic models. We find that preferences for growth strategies are consistent with other policy preferences and are meaningfully structured by class, retirement status, and to a lesser extent, sector of employment. At the same time, differences across class and sector are small, and a large majority of respondents across countries favour wage‐led growth. This hints at a possible ‘representation gap’ since this growth strategy is in crisis everywhere.
A set of nematode rRNA cistron databases and a primer assessment tool to enable more flexible and comprehensive metabarcoding
Authors: Charrier Eléonore , Chen Rebecca , Thundathil Noelle , Gilleard John S. 
Published: May 2024

AbstractThe ITS‐2‐rRNA has been particularly useful for nematode metabarcoding but does not resolve all phylogenetic relationships, and reference sequences are not available for many nematode species. This is a particular issue when metabarcoding complex communities such as wildlife parasites or terrestrial and aquatic free‐living nematode communities. We have used markerDB to produce four databases of distinct regions of the rRNA cistron: the 18S rRNA gene, the 28S rRNA gene, the ITS‐1 intergenic spacer and the region spanning ITS‐1_5.8S_ITS‐2. These databases comprise 2645, 254, 13,461 and 10,107 unique full‐length sequences representing 1391, 204, 1837 and 1322 nematode species, respectively. The comparative analysis illustrates the complementary value but also reveals a better representation of Clade III, IV and V than Clade I and Clade II nematodes in each case. Although the ITS‐1 database includes the largest number of unique full‐length sequences, the 18S rRNA database provides the widest taxonomic coverage. We also developed PrimerTC, a tool to assess primer sequence conservation across any reference sequence database, and have applied it to evaluate a large number of previously published rRNA cistron primers. We identified sets of primers that currently provide the broadest taxonomic coverage for each rRNA marker across the nematode phylum. These new resources will facilitate more comprehensive metabarcoding of nematode communities using either short‐read or long‐read sequencing platforms. Further, PrimerTC is available as a simple WebApp to guide or assess PCR primer design for any genetic marker and/or taxonomic group beyond the nematode phylum.