bluuebunny/crossref_metadata_2025_split huggingface dataset:
Cultivating a culture of post-COVID-19 prevention: understanding knowledge, awareness and practices of COVID-19 in Sarawak
Authors: Mohamad Abang Azlan , Lo May Chiun , Wan Hashim Wan Ibrahim , T. Ramayah , Chin Ying Sin 
Published: February 2024

Purpose
This study aims to examine the relationship between public knowledge, awareness and attitudes towards post-COVID-19 infection prevention in Sarawak. At present, Sarawak is in the post-pandemic stage, marked by a gradual return to normalcy, albeit with some persistent changes caused by the pandemic.

Design/methodology/approach
Data were collected from various geographic areas in Sarawak through a Google Form link and QR code during a cross-sectional study, resulting in the acquisition of 1,128 responses. Data analysis was performed using SPSS 28.0 and WarpPLS 8.0.

Findings
The result revealed that out of five hypotheses, four were found to be supported, indicating a positive relationship between public knowledge, awareness and attitudes towards COVID-19 infection prevention. However, an unsupported relationship was found between public awareness and infection prevention practices.

Research limitations/implications
This study is limited to the Malaysian population and has a cross-sectional design, affecting generalizability. It is recommended that future research complete an in-depth study of the knowledge, awareness and practices of COVID-19 using other data collection techniques.

Practical implications
Public health and policymakers can use the study to implement effective communication strategies and prioritize digitalization for economic recovery. It highlights the importance of preventive measures and the public’s role in managing future pandemics.

Originality/value
The originality of this research can be drawn from key findings that indicate that people overall gained knowledge on the prevention measures during the post-COVID-19 pandemic, and the accuracy of the information significantly impacts public knowledge, awareness and practices of COVID-19 infection prevention.
Bridging the skills gap divide in manufacturing: perspectives from industry leaders
Authors: Al-Asfour Ahmed , Zhao Yuening 
Published: February 2024

Purpose
The purpose of this study is to investigate manufacturing industry leaders’ perspectives on the prevailing skills gap in the current Illinois workforce. The insights gained hold significant importance for the emerging generation of workers, helping them discern the essential proficiencies and plan their educational and career paths in response.

Design/methodology/approach
Guided by Becker’s (1962) human capital theory (HCT) framework, a qualitative study was conducted to identify the skills gap and explore the perspectives of manufacturing industry leaders. Fourteen industry leaders participated in this study, representing various occupational industries.

Findings
The findings underscore the prominence of the skills gap as perceived by manufacturing industry leaders, with notable aspects including limited durable skills and difficulty transitioning from content-based knowledge to practical skills.

Originality/value
The findings of this study can offer insights to researchers, scholars and practitioners in the field of human resource development, as well as to leaders in the manufacturing industry who aim to address the skills gap. Furthermore, this research can inform policy decisions and assist higher education institutions in preparing students for careers in the industry.
The moderating effect of tax risk on the relationship between tax avoidance and firm risk: empirical evidence in the French context
Authors: Guedrib Mouna , Bougacha Fatma 
Published: February 2024

PurposeThis paper aims to study the impact of tax avoidance on corporate risk. It also examines the moderating impact of tax risk on the relationship between tax avoidance and firm risk.Design/methodology/approachBased on available information in the DATASTREAM database about a sample of French firms listed in the CAC 40 from 2010 to 2022, the study uses the feasible generalized least squares method to investigate the impact of tax avoidance on firm risk and the moderating impact of tax risk. To check the robustness of our results, the authors changed the measurement of variables to identify potential biases and they significantly mitigated the endogeneity concerns using instrumental variable regression. Additional estimations were performed, first by using book-tax differences (BTD) and its components, i.e. temporary and permanent, and second by retesting hypotheses of years before the outbreak of the corona virus disease 2019 (COVID-19) pandemic.FindingsThe results show that tax avoidance negatively affects the firm risk while tax risk has a positive effect on firm risk. More importantly, tax risk moderates the negative impact of tax avoidance on the firm risk. When tax avoidance is associated with a high level of tax risk, it leads to a high firm risk. Accordingly, tax avoidance should be considered in conjunction with tax risk when studying the effect put on the firm risk. Further analyses indicate that tax risk moderates the negative relationship between permanent BTD and firm risk.Research limitations/implicationsThe major limitation of this study is that it focuses only on French-listed firms, which make it difficult to generalize the results. Furthermore, the authors did not introduce governance variables into our models. An effective governance system and transparent information can reduce some of the perverse effects of risky tax avoidance by reducing the tax avoidance costs. The obtained results are of great interest to researchers who need to include the tax risk concept in their examination of the tax avoidance impacts.Practical implicationsThe results are useful for investors wishing to make sound decisions regarding risky tax avoidance practices. Furthermore, the results may signal the need for French policymakers to make more efforts to reduce risky tax avoidance activities that are harmful to investors. They must enforce the existence and the reporting of a tax risk management strategy by firms.Originality/valueThis study contributes to the growing body of literature on the tax avoidance effects with a special focus on firm risk. This study provides the first French evidence of the role of tax risk in the relationship between tax avoidance and firm risk.
Refer rather than treat: coping with uncertainty in municipal primary care clinics in India
Authors: Gore Radhika 
Published: February 2024

PurposeThe institutional conditions of primary care provision remain understudied in low- and middle-income countries. This study analyzes how primary care doctors cope with medical uncertainty in municipal clinics in urban India. As street-level bureaucrats, the municipal doctors occupy two roles simultaneously: medical professional and state agent. They operate under conditions that characterize health systems in low-resource contexts globally: inadequate state investment, weak regulation and low societal trust. The study investigates how, in these conditions, the doctors respond to clinical risk, specifically related to noncommunicable diseases (NCDs).Design/methodology/approachThe analysis draws on year-long ethnographic fieldwork in Pune (2013–14), a city of three million, including 30 semi-structured interviews with municipal doctors.FindingsInterpreting their municipal mandate to exclude NCDs and reasoning their medical expertise as insufficient to treat NCDs, the doctors routinely referred NCD cases. They expressed concerns about violence from patients, negative media attention and unsupportive municipal authorities should anything go wrong clinically.Originality/valueThe study contextualizes street-level service-delivery in weak institutional conditions. Whereas street-level workers may commonly standardize practices to reduce workload, here the doctors routinized NCD care to avoid the sociopolitical consequences of clinical uncertainty. Modalities of the welfare state and medical care in India – manifest in weak municipal capacity and healthcare regulation – appear to compel restraint in service-delivery. The analysis highlights how norms and social relations may shape primary care provision and quality.
Accounting for intangibles: a critical review
Authors: Hussinki Henri , King Tatiana , Dumay John , Steinhöfel Erik 
Published: February 2024

PurposeIn 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.Design/methodology/approachWe conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.FindingsCurrent intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.Practical implicationsThere is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.Originality/valueOur results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.
Halal cosmetics: a technology-empowered systematic literature review
Authors: Liew Christine Wan Shean , Karia Noorliza 
Published: February 2024

Purpose
Globally, the halal cosmetics market is experiencing rapid growth and is considered a key economic driver in shaping economy development and growth. However, the extant research on halal cosmetics is fragmented, potentially impeding the field’s advancement when challenged with conflicting viewpoints and limited replications. Therefore, this paper aims to address the knowledge gap by conducting a rigorous and technology-enabled systematic review by leveraging appropriate software to comprehensively evaluate the state of the halal cosmetics literature.

Design/methodology/approach
A domain-based review using a hybrid approach that incorporates both bibliometric and interpretive analyses are used to comprehensively assess the current progress of halal cosmetics, identify research gaps and suggest potential directions for future research.

Findings
Through a comprehensive review of 66 articles, this review provides a holistic and comprehensive overview of halal cosmetics that both academic scholars and market practitioners can rely upon in strategizing and positioning for future development of halal cosmetics. The study provides a holistic and comprehensive overview of halal cosmetics that both academic scholars and market practitioners can reply upon in strategizing and positioning for future development of halal cosmetics.

Originality/value
The fragmented knowledge of extant research on halal cosmetics across various disciplines limits a comprehensive understanding of the field. It is opportune to conduct a comprehensive and systematic review of the field, providing insight into both its current and future progress. In this regard, this review serves as a “one-stop reference” in providing a state-of-the-art understanding of the field, and enables industry practitioners to reveal the full potential and bridge the theory-practice gap in the halal cosmetics industry.
Lean 4.0: a systematic literature review on the interaction between lean production and industry 4.0 pillars
Authors: Kassem Bassel , Callupe Maira , Rossi Monica , Rossini Matteo , Portioli-Staudacher Alberto 
Published: February 2024

PurposePrior to managing a company’s processes in the presence of a combination of paradigms, there is a need to understand their underlying interaction. This paper systematically reviews the existing literature that discusses the interaction between lean production (LP) and the fourth industrial revolution (i.e. Industry 4.0). The study aims to understand how the interaction unfolds and whether it is synergistic.Design/methodology/approachThe research relies on a systematic literature review of peer-reviewed articles from Scopus and Web of Science that discuss the interaction between the two paradigms. The final set of articles pertaining to the topic was analysed.FindingsThe article presents that the interaction between the two paradigms occurs through a representation of the pillars of the House of Lean (HoL) interacting with the nine technological pillars of Industry 4.0. There is a consensus on the synergistic nexus among the pillars and their positive impact on operational performance. We also demonstrate the weights of the interactions between the two paradigms and the areas of operations management where this interaction takes place through Sankey charts. Our research indicates that the largest synergistic interaction occurs between just-in-time and industrial Internet of Things (IIoT) and that companies should invest in IoT and cyber-physical systems as they have the greatest weight of interactions with the pillars of the HoL.Research limitations/implicationsThis research facilitates a deeper insight into the interaction between LP and Industry 4.0 by organising and discussing existing research on the subject matter. It serves as a starting point for future researchers to formulate hypotheses about the interaction among the various pillars of LP and Industry 4.0, apply these interactions and test them through empirical research.Practical implicationsIt could serve as a guide for managers to understand with which interactions they should start the digitalisation process.Originality/valueWith the rise in discussions on the interaction between the two paradigms, there is still an opportunity to understand the specificity of this interaction. Compared to the initial seminal works on the subject, such as Buer et al. (2018b), which investigated the direction of interaction between the two paradigms, this research contributes to further investigating this specificity and gaining a better understanding of the relationship governing the interaction between LP and Industry 4.0 by delineating the interaction state among the pillars of the two paradigms and its relevant importance.
How does per capita income growth affect bipolar and depression disorders in Africa?
Authors: Immurana Mustapha , Kisseih Kwame Godsway , Abdullahi Ibrahim , Azuug Muniru , Mohammed Ayisha , Kizhakkekara Toby Joseph Mathew 
Published: February 2024

Purpose
Bipolar and depression disorders are some of the most common mental health disorders affecting millions of people in low-and middle-income countries, including those in Africa. These disorders are therefore major contributors to the burden of diseases and disability. While an enhancement in income is seen as a major approach towards reducing the burden of these disorders, empirical evidence to support this view in the African context is lacking. This study therefore aims to examine the effect of per capita income growth on bipolar and depression disorders across African countries.

Design/methodology/approach
The study uses data from secondary sources comprising 42 African countries over the period, 2002–2019, to achieve its objective. The prevalence of bipolar and major depressive disorders (depression) are used as the dependent variables, while per capita income growth is used as the main independent variable. The system Generalised Method of Moments regression is used as the estimation technique.

Findings
In the baseline, the authors find per capita income growth to be associated with a reduction in the prevalence of bipolar (coefficient: −0.001, p < 0.01) and depression (coefficient: −0.001, p < 0.1) in the short-term. Similarly, in the long-term, per capita income growth is found to have negative association with the prevalence of bipolar (coefficient: −0.059, p < 0.01) and depression (coefficient: −0.035, p < 0.1). The results are similar after robustness checks.

Originality/value
This study attempts at providing the first empirical evidence of the effect of per capita income growth on bipolar and depression disorders across several African countries.
Role of Industry 5.0 for driving sustainability in the manufacturing sector: an emerging research agenda
Authors: Narkhede Ganesh , Chinchanikar Satish , Narkhede Rupesh , Chaudhari Tansen 
Published: February 2024

PurposeWith ever-increasing global concerns over environmental degradation and resource scarcity, the need for sustainable manufacturing (SM) practices has become paramount. Industry 5.0 (I5.0), the latest paradigm in the industrial revolution, emphasizes the integration of advanced technologies with human capabilities to achieve sustainable and socially responsible production systems. This paper aims to provide a comprehensive analysis of the role of I5.0 in enabling SM. Furthermore, the review discusses the integration of sustainable practices into the core of I5.0.Design/methodology/approachThe systematic literature review (SLR) method is adopted to: explore the understanding of I5.0 and SM; understand the role of I5.0 in addressing sustainability challenges, including resource optimization, waste reduction, energy efficiency and ethical considerations and propose a framework for effective implementation of the I5.0 concept in manufacturing enterprises.FindingsThe concept of I5.0 represents a progressive step forward from previous industrial revolutions, emphasizing the integration of advanced technologies with a focus on sustainability. I5.0 offers opportunities to optimize resource usage and minimize environmental impact. Through the integration of automation, artificial intelligence (AI) and big data analytics (BDA), manufacturers can enhance process efficiency, reduce waste and implement proactive sustainability measures. By embracing I5.0 and incorporating SM practices, industries can move towards a more resource-efficient, environmentally friendly and socially responsible manufacturing paradigm.Research limitations/implicationsThe findings presented in this article have several implications including the changing role of the workforce, skills requirements and the need for ethical considerations for SM, highlighting the need for interdisciplinary collaborations, policy support and stakeholder engagement to realize its full potential.Originality/valueThis article aims to stand on an unbiased assessment to ascertain the landscape occupied by the role of I5.0 in driving sustainability in the manufacturing sector. In addition, the proposed framework will serve as a basis for the effective implementation of I5.0 for SM.
Modeling the enablers of blockchain technology implementation for information management in healthcare supply chains
Authors: Quayson Matthew , Avornu Eric Kofi , Bediako Albert Kweku 
Published: February 2024

PurposeBlockchain technology enhances information management in healthcare supply chains by securing healthcare information and providing medical resource traceability. However, there is no decision framework to support blockchain implementation for managing information, especially in emerging economies’ healthcare supply chains. This paper develops a hierarchical decision model for implementing blockchain technology for information management in emerging economies’ healthcare supply chains.Design/methodology/approachThis study uses 20 health supply chain experts in Ghana to rank 17 decision criteria for implementing blockchain for healthcare information management using the best-worst method (BWM) multi-criteria decision technique.FindingsThe results show that “security” and “privacy,” “infrastructural facility” and “presence of training facilities” are the top three critical factors impacting blockchain adoption in the health supply chain for healthcare information management. Other sub-factors are prioritized.Practical implicationsTo implement blockchain effectively to enhance information management in the healthcare supply chain, health institutions, blockchain technology providers and state authorities should concentrate on the highly critical factors extracted from the study.Originality/valueThis is the first study that develops a hierarchical decision model for implementing blockchain technology in emerging economies' health supply chains.
Unlocking young people’s engagement with online news: affective or cognitive?
Authors: Omar Bahiyah , Al-Samarraie Hosam , Alzahrani Ahmed Ibrahim , See Kee Ng 
Published: February 2024

PurposeMost new media research focuses on behavior as a measure of engagement, while the psychological state of being occupied with its content has received little attention. This study examined news engagement beyond pure action observation by exploring young people’s psychological experiences with the news.Design/methodology/approachThe study carried out a digital native’s survey on 212 people (18–28 years). The focus of the survey was on understanding individuals’ engagement with online news using affective and cognitive components. The authors compared the influence of each type of engagement on youth consumption of and attitudes toward online news.FindingsThe results of the hierarchical regression analysis showed that affective engagement can be a stronger predictor of online news consumption than cognitive engagement. While affective engagement significantly predicts positive attitudes toward online news, cognitive engagement had no significant effect.Originality/valueThese findings suggest that “engaging the heart” is more influential than “engaging the mind” in drawing young people to the news in today’s information environment. The study thus contributes to the understanding of the cognitive and emotional focus on news content and their importance in shaping young people’s expectations of online news. The findings from this study could have broader implications for future trends in online news consumption.
Watching Oppenheimer through Latour’s lens [1]
Authors: Nowak Andrzej Wojciech 
Published: February 2024

PurposeThis study aims to demonstrate what myths of and about science are reproduced in this popular cultural work (movie – “Oppenheimer”). This is done by examining the unconscious hegemonic positions supported by the reproduction of stereotypical and mythical images of science.Design/methodology/approachContent/Text Analysis: The conceptual analysis of a cultural text – a film (“Oppenheimer”) – through a theoretical apparatus (B. Latour’s theory).FindingsThe film demonstrates its reproduction of three distinct elements. Firstly, it exhibits classic scientistic clichés pertaining to technoscience. Secondly, it highlights the replication of the individualized monomyth about the (super) hero, leading to the exclusion of the intricate conditions of technoscience’s existence. Lastly, the film aligns with the Californian ideology, as proposed by Barbrook.Originality/valueThe value of the text is twofold: (1) To show that the classical approaches of Bruno Latour are still relevant. (2) To show what hidden premises and myths about technoscience are being propagated through a work of pop culture (the film “Oppenheimer”) and, in effect, to show what kind of influence of cultural hegemony is at work here.