bluuebunny/crossref_metadata_2025_split huggingface dataset:
Tax departments in multinationals: organizational tax police or enabling business partner?
Authors: Rossing Jacob Christian Plesner , Hemling Lars , Hoffjan Andreas 
Published: June 2024

Purpose
This paper aims to study the management of international transfer pricing (ITP) tax risks in multinational enterprises (MNEs). Specifically, the authors examine how in-house tax departments interact with business managers to implement tax strategies for ITP.

Design/methodology/approach
This paper is based on the case study method. The main empirical data consists of interviews with in-house accounting and tax professionals. The authors use social network theory and the notion of coercive versus enabling management styles as a lens for explaining the dynamic between centralized tax departments and local business managers.

Findings
The authors find that tax departments are not merely technocratic silos that mechanically administer and enforce the organizational implementation of ITP policies. Rather, tax departments are actively working to market themselves as enabling business partners to local business managers by using deliberate schemes of relationship building to accomplish tax strategy objectives.

Social implications
Corporate taxes are a vital component for financing critical infrastructure, such as hospitals, schools, roads, bridges, water and electric systems. The work contributes to a contemporary discussion on MNEs’ tax strategies, including how they organize tax risk management processes for ITP.

Originality/value
Accounting research has mainly focused on the technical and regulatory details of ITP while ignoring the interpersonal aspects of tax risk management in MNEs. The authors argue that today’s tax department professionals must possess not only technical expertise but also interpersonal skills. Such skills are critical for building intraorganizational relationships with business managers to facilitate the bottom–up information flows needed to manage ITP tax risks.
Role of financial constraints and risk-taking on the relationship between financial reporting quality and investment efficiency: emerging and frontier markets’ perspective
Authors: Khan Muhammad Azhar , Safdar Nabeel , Irfan Saadia 
Published: June 2024

Purpose
Prior evidence that financial reporting quality (FRQ) of publicly listed firms improves investment efficiency in developed markets leaves unaddressed questions of whether this relationship holds in emerging and frontier markets and what channels influence this relationship. This study aims to test the role of financial constraints faced by firms and managerial risk-taking on the association of FRQ and investment efficiency in 13,231 publicly listed firms in 24 emerging and frontier markets.

Design/methodology/approach
Available accounting data from 1998 to 2022 are collected for all listed firms across 41 industries in 24 countries. Causal relationships are tested using fixed-effect regression analysis, several additional tests and robustness checks are applied using alternative proxies and concerns for endogeneity are addressed using two-stage least square and system generalised method of moments analysis.

Findings
Findings show that FRQ of firms in emerging and frontier markets positively affects investment efficiency, the affirmative impact of FRQ on investment efficiency is higher when firms are facing more financial constraints and when managerial risk-taking is lower and financial constraints and risk-taking have a more pronounced impact on the link between FRQ and investment efficiency in the under-investment scenario.

Originality/value
These findings contribute to the growing body of evidence, shedding light on the meticulous interplay between FRQ and investment efficiency in frontier and emerging markets. Specifically, the increased financial constraints encountered by firms and a more conservative approach to managerial risk-taking emerge as crucial factors complementing this relationship.
Stepping into Industry 4.0-based optimization model: a hybrid of the NSGA-III and MOAOA
Authors: Sadati-Keneti Yaser , Sebt Mohammad Vahid , Tavakkoli-Moghaddam Reza , Baboli Armand , Rahbari Misagh 
Published: June 2024

PurposeAlthough the previous generations of the Industrial Revolution have brought many advantages to human life, scientists have been looking for a substantial breakthrough in creating technologies that can improve the quality of human life. Nowadays, we can make our factories smarter using new concepts and tools like real-time self-optimization. This study aims to take a step towards implementing key features of smart manufacturing including preventive self-maintenance, self-scheduling and real-time decision-making.Design/methodology/approachA new bi-objective mathematical model based on Industry 4.0 to schedule received customer orders, which minimizes both the total earliness and tardiness of orders and the probability of machine failure in smart manufacturing, was presented. Moreover, four meta-heuristics, namely, the multi-objective Archimedes optimization algorithm (MOAOA), NSGA-III, multi-objective simulated annealing (MOSA) and hybrid multi-objective Archimedes optimization algorithm and non-dominated sorting genetic algorithm-III (HMOAOANSGA-III) were implemented to solve the problem. To compare the performance of meta-heuristics, some examples and metrics were presumed and solved by using the algorithms, and the performance and validation of meta-heuristics were analyzed.FindingsThe results of the procedure and a mathematical model based on Industry 4.0 policies showed that a machine performed the self-optimizing process of production scheduling and followed a preventive self-maintenance policy in real-time situations. The results of TOPSIS showed that the performances of the HMOAOANSGA-III were better in most problems. Moreover, the performance of the MOSA outweighed the performance of the MOAOA, NSGA-III and HMOAOANSGA-III if we only considered the computational times of algorithms. However, the convergence of solutions associated with the MOAOA and HMOAOANSGA-III was better than those of the NSGA-III and MOSA.Originality/valueIn this study, a scheduling model considering a kind of Industry 4.0 policy was defined, and a novel approach was presented, thereby performing the preventive self-maintenance and self-scheduling by every single machine. This new approach was introduced to integrate the order scheduling system using a real-time decision-making method. A new multi-objective meta-heuristic algorithm, namely, HMOAOANSGA-III, was proposed. Moreover, the crowding-distance-quality-based approach was presented to identify the best solution from the frontier, and in addition to improving the crowding-distance approach, the quality of the solutions was also considered.
Factors influencing competence development of lecturers in library and information science in Vietnam
Authors: Ninh Thi Kim Thoa , Nguyen Hong Sinh 
Published: June 2024

PurposeThis article aims to identify and analyze the factors influencing lecturers’ need to develop their competencies in the field of Library and Information Science (LIS), with a specific focus on the University of Social Sciences and Humanities, Vietnam National University – Ho Chi Minh City (USSH, VNU-HCM).Design/methodology/approachThe study employs an interview method to collect data from lecturers on LIS at USSH, VNU-HCM. Interviews were transcribed verbatim and analyzed according to the qualitative methodology of content analysis.FindingsThe results indicate that individual, organizational, disciplinary and professional factors significantly impact the competence development of LIS lecturers. Detailed information about the components of each factor, particularly the roles of professional awareness, career goals, motivation and time management skills is also provided.Research limitations/implicationsThis article is limited by a restricted interview participant pool and a sole focus on one university. The study recommends expanding the inclusion of participants to ensure a more diverse perspective and enhance the applicability of the findings.Practical implicationsThe research findings offer valuable insights for designing policies, training programs and work environments for lecturers within educational and training institutions in the LIS field.Originality/valueThis study provides a fresh perspective on the challenges and opportunities for developing human resources in the LIS sector in Vietnam.
Analyzing research data repositories (RDR) from BRICS nations: a comprehensive study
Authors: Naheem K.T. , Mir Aasif Ahmad 
Published: June 2024

PurposeThis study aims to examine the current status and different characteristic features of research data repositories established by BRICS nations in order to understand the research data infrastructure within BRICS countries.Design/methodology/approachThe data were collected from the re3data repository (http://www.re3data.org/), focusing specifically on BRICS nations. The data were analyzed to grasp the current status of research data repositories in BRICS countries. The dataset was retrieved on March 2, 2024. A total of 195 Research Data Repositories (RDRs) originating from BRICS countries were identified and selected for comprehensive analysis.FindingsAs of March 2, 2024, re3data.org indexes a total of 3,192 Research Data Repositories (RDRs) worldwide, with BRICS nations contributing 195. China leads among BRICS nations, followed by India, Russia, and Brazil. Scientific and Statistical Formats are the most shared content categories, followed closely by Standard Office Documents. There is notable diversity in the subjects covered by RDRs across BRICS nations. English is the primary interface language, followed by Chinese and Portuguese. “House, tailor-made” software is widely used for creating RDRs, followed by Dataverse and DSpace. Fourteen metadata standards are found, with Dublin Core metadata being the most prevalent, followed by the DataCite Metadata Scheme. Most repositories are disciplinary, followed by institutional ones. Most repositories specify data upload types, with “restricted” being the most common, followed by closed types. Open access is predominant in data access, followed by restricted access and embargo periods, while a small number restrict access entirely.Originality/valueThe present study will help gauge the strengths and weaknesses of the RDRs of BRICS nations and also learn how open these RDRs are for data access and upload provisions. The study contributes to a broader comprehension of the accessibility and usability of research data within the BRICS community, ultimately fostering greater transparency, collaboration, and knowledge dissemination within the scientific community, thus fostering greater innovation and advancement in research endeavors. The study provides a nuanced understanding of the research data infrastructure within BRICS nations, highlighting key trends, strengths, and areas for potential improvement.
Financial well-being in supported accommodation: an analysis of the nature and extent of clients’ financial problems and support strategies
Authors: Albers Wendy , Roeg Diana 
Published: June 2024

Purpose
Due to the deinstitutionalization, many individuals with severe mental illness are able to live independently nowadays, by making use of supported accommodation. The financial well-being of these individuals significantly influences their overall quality of life, yet this aspect remains underexplored. This study aims to enhance the understanding of the financial circumstances of supported accommodation clients and the specific support mechanisms they rely on.

Design/methodology/approach
This investigation involved an examination of electronic patient records from a large supported accommodation organization. Additionally, an online questionnaire was distributed to staff members to elucidate the prevalence of financial support among clients, the nature of such support and the extent of financial challenges they face.

Findings
In total, 25% of clients were found to be in debt, with a majority carrying debts exceeding €5,000. Financial support was extended to over half of the supported accommodation clients. Notably, 17% of clients with intricate financial issues were assigned to a budget coach. The most common forms of support included assistance with financial administration and protective guardianship, whereas clients with more complex problems primarily received support in budget management and financial skill development.

Originality/value
This study highlights a significant prevalence of financial challenges among supported accommodation clients. Recommendations include investing in staff training programs to further develop knowledge and skills. Additionally, the effectiveness of current financial support initiatives requires further investigation.
Exploring innovativeness, need for uniqueness and brand tiers in the sharing economy
Authors: Espinosa Sáez Daniel , Delgado-Ballester Elena , Munuera Alemán José Luis 
Published: June 2024

Purpose
In a context where the sharing economy (SE) plays an important role in the transformation of today’s business landscape, profoundly changing the behavior of consumers and many established companies, some companies have begun to adapt to SE by incorporating its value propositions into their business models. Therefore, the purpose of this paper is to study the role of consumer innovativeness, brand levels and the need for uniqueness on the way to attitudes and intentions to participate in SE.

Design/methodology/approach
This study collected the data through an online user survey, achieving a total sample of 717. The data were first analyzed using structural equation modeling and then combined with the use of the PROCESS macro.

Findings
The findings provide empirical evidence of the antecedents of consumer innovativeness in a SE context and its role in explaining consumer attitudes and intentions to participate in non-ownership consumption. Furthermore, they also demonstrate that brand tiers and the need for uniqueness moderate the relationship between intentions and participation.

Originality/value
The results of this study contribute to the theoretical development of the SE by presenting the first conceptual model that considers including the brand tiers effect and connects it to two leading theories on consumer behavior (diffusion of innovations theory and uniqueness theory). In addition, the study’s findings provide valuable insights for sharing platforms and traditional companies that choose to participate in the collaborative economy.
How do technological media accelerate sustainable development? Mediating role of good governance and empowerment
Authors: Nasrolahi Vosta Leila , Jalilvand Mohammad Reza 
Published: June 2024

Purpose
This paper aims to examine how technological media accelerates sustainable development. Further, the mediating role of good governance and society empowerment would be investigated.

Design/methodology/approach
A questionnaire survey was conducted among 450 students at the level of higher education using stratified sampling plan. Following a two-step approach, a measurement model was estimated and then a structural model was analyzed to evaluate five proposed hypotheses.

Findings
The research results indicate that technological media has a direct and positive effect on good governance, empowerment and sustainable development; technological media has an indirect and positive influence on sustainable development via good governance and empowerment as mediating variables; good governance and empowerment are significant antecedents of sustainable development.

Originality/value
The research examines the relationship among technological media, good governance, empowerment and sustainable development, thus contributing to sustainable development literature theoretically. In addition, relevant implications are provided for policymakers as to how to accelerate development sustainably across their countries.
Comparative study of efficacy and safety: Biosimilar rituximab versus originator rituximab in the treatment of pemphigus
Authors: Shin Sang Heon , Kim Jae Yeon , Kim Soo‐Chan , Kim Jong Hoon 
Published: June 2024

AbstractRituximab is a monoclonal antibody that targets CD20 antigen in B cells. For pemphigus, rituximab has been highly effective in steroid‐sparing therapy for moderate to severe cases. Originator rituximab has demonstrated favorable treatment effects in patients with pemphigus, but its high cost remains a challenge. Biosimilar rituximab is expected to offer a potential solution. However, it is required for the comparative study of efficacy and safety between biosimilar and originator because all biosimilars may not be identical to the originator. In this study, we compared the treatment effects and safety of biosimilar (Truxima) and originator (MabThera) rituximab in patients with pemphigus. A final cohort of 52 patients in the MabThera group and 72 patients in the Truxima group was enrolled. Except for the intravenous immunoglobulin administration rate, there were no differences in baseline characteristics between the two groups, and for the purpose of comparing efficacy, investigations into time to complete remission, total steroid intake to complete remission, and total steroid intake for 6 months following rituximab treatment revealed no significant differences between the two groups. Truxima can be considered a relatively affordable alternative treatment option for pemphigus, offering cost‐effectiveness to patients who are indicated for the treatment with MabThera.
International ownership and SMEs in Middle Eastern and African economies
Authors: Baliamoune‐Lutz Mina , Basuony Mohamed A. K. , Lutz Stefan H. H. , Mohamed Ehab K. A. 
Published: June 2024

AbstractEmpirical evidence on the benefits of international ownership for small and medium‐sized enterprises (SMEs) financial performance is either not available for most African and Middle Eastern countries or presents mixed results. In this paper, we investigate this further by examining the effects of ownership structure on firm performance, using financial data covering SMEs in 60 African and Middle Eastern countries, for the years 2006–2015. Results from pooled ordinary least squares and random‐effects estimations indicate that international ownership is significantly positively correlated with firm performance for (most of) Africa and the Middle East. Examining the interaction of international ownership with capital resources, we find that internationally owned firms do not use capital more efficiently than locally owned firms, implying that internationally owned firms use international resources—other than capital—more efficiently.
Big‐brained alien birds tend to occur climatic niche shifts through enhanced behavioral innovation
Authors: JIN Long , JIANG Ying , HAN Lixia , LUAN Xiaofeng , LIU Xuan , LIAO Wenbo 
Published: June 2024

AbstractIdentifying climatic niche shift and its influencing factors is of great significance in predicting the risk of alien species invasions accurately. Previous studies have attempted to identify the factors related to the niche shift of alien species in their invaded ranges, including changes in introduction history, selection of exact climate predictors, and anthropogenic factors. However, the effect of species‐level traits on niche shift remains largely unexplored, especially those reflecting the species' adaptation ability to new environments. Based on the occurrence data of 117 successful alien bird invaders at a global scale, their native and invaded climatic niches were compared, and the potential influencing factors were identified. Our results show the niche overlap was low, with more than 75% of the non‐native birds representing climatic niche shift (i.e. >10% niche expansion). In addition, 85% of the species showed a large proportion (mean ± SD, 39% ± 21%) of niche unfilling. Relative brain size (RBS) after accounting for body size had no direct effect on niche shift, but path analysis showed that RBS had an indirect effect on niche shift by acting on behavioral innovation primarily on technical innovation rather than consumer innovation. These findings suggested the incorporation of species’ important behavioral adaptation traits may be promising to develop future prediction frameworks of biological invasion risk in response to the continued global change.
Communication and collaboration skills training in radiation oncology: A quantitative validation survey
Authors: Knox Matthew Charles , Naehrig Diana , Chin Yaw Sinn 
Published: June 2024

AbstractIntroductionCommunication and collaboration are integral in radiation oncology practice. A recently published qualitative study identified several deficiencies in skills development for Australian/New Zealand trainees. We aim to validate these findings to guide curriculum development.MethodsA quantitative survey was developed through an iterative process, using themes identified in the previous qualitative investigation. This survey was distributed to radiation oncologists and trainees across Australia and New Zealand via email. Data collection and management utilised the REDCap system. Question types varied to maximise richness of data, including ranking, likert‐scales and free‐text questions. Results are primarily reported descriptively.ResultsTotally 35 participants submitted completed survey responses with broad representation across geography, gender and clinician seniority. To learn communication, participants reported strong preferences towards informal observation (60% agreement) and self‐reflection (49% agreement), and against online learning (77% disagreement) methodologies. Nearly 35% acknowledge poor communication at least weekly, with time pressure being a major barrier (63% agreement). Clinical uncertainty and existing patient/family assumptions (both 74% agreement) contribute to difficulties in breaking bad news, with online learning being the only negatively perceived training modality (23% agreement). No participants reported any formal training/mentoring in multi‐disciplinary team (MDT) engagement. Conflict was commonly witnessed/experienced (97%) and 26% of participants avoid MDTs due to difficulties experienced.ConclusionsThis study validates the themes previously identified. We identified a strong preference for informal learning methodologies and against online modules, discordant to published literature. Effective collaboration within MDTs is identified as a particular area of need. We recommend future curriculum modification considers these results to maximise efficacy.
Slovakia: Political Developments and Data in 2023
Authors: LÁŠTIC ERIK 
Published: June 2024

AbstractTwo interim cabinets extended the legitimacy crisis that began in December 2022, after the Heger II Cabinet lost a no‐confidence vote. The early parliamentary election in September 2023 underscored public dissatisfaction with the coalition's management of domestic and global challenges, propelling Robert Fico's Direction‐Social Democracy (SMER–Sociálna demokracia) back into power for the fourth time.