bluuebunny/crossref_metadata_2025_split huggingface dataset:
What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia
Authors: Saptono Prianto Budi , Khozen Ismail 
Published: May 2023

PurposeEven as governments worldwide take extraordinary measures and spend unprecedented amounts of their state budgets to combat COVID-19, tax compliance remains challenging. Therefore, this study employs previously identified predictors to investigate the factors that persuade individual taxpayers to comply with the law.Design/methodology/approachIndividual taxpayers in Indonesia (N = 699) who had experienced COVID-19-related benefits were asked to assess the provided evaluation regarding the tax compliance intention and its determinants. The bootstrapping analysis was employed using smart partial least squares (SmartPLS) to test the hypotheses.FindingsThe results suggest that the perceived fiscal exchange, tax morality, tax fairness, tax complexity and the power of authority are significant determinants of tax compliance intention. This study also supports the indirect effects of numerous factors on tax compliance intention through the perceived fiscal exchange and tax morality. In practice, reminding taxpayers of how tax payments fund public services, improving taxpayer morale, increasing the perceived fairness of the tax system, streamlining the tax code and managing the effectiveness of tax administration could all lead to a greater intention to comply with the law.Originality/valueIn addition to highlighting the dynamics of tax compliance amid the unprecedented pandemic crisis, our findings also provide insight into the importance of perceived fiscal exchange and tax morality for achieving and sustaining planned behavior to comply with tax rules.
Research and practice in harmonising nature and culture in Jaipur City, Rajasthan, India
Authors: Roy Anuranjan , Yadav Madhura , Jain Shikha , Khendry Nitya , Chowdhary Chandni , Talukdar Gautam 
Published: May 2023

PurposePlanning for Jaipur City in Rajasthan, north-western India, which was added to the World Heritage List in 2019, considers the surrounding hills and water systems. Rapid urbanisation is currently placing strain on the area, and natural resources and city green spaces are deteriorating. A multidisciplinary team of academicians, researchers and practitioners was assembled under the Heritage Place Lab (HPL) initiative with the aim of developing a research agenda to complement the city's Special Area Heritage Plan (SAHP) that is currently in development.Design/methodology/approachGiven the complicated urban structure of Jaipur, an interdisciplinary approach involving experts from various fields and engagement from all levels of the city's stakeholders was necessary. The partnership proceeded following the parameters provided under the HPL to jointly build a research agenda focussing on the management challenges of the World Heritage Site.FindingsThe co-produced research programme narrowed its initial emphasis on documenting of the natural heritage of the city to reflect the functions it served in a social setting. It was also revealed that the conflicting nature of activities within the World Heritage Site is caused by overlapping jurisdictions of several administrative and legislative components.Originality/valueJaipur, examined here by an interdisciplinary Research-Practice Team, provides a valuable and unique case study for heritage management, particularly given that most historic cities in India are facing comparable concerns surrounding urbanisation with rising pressures on natural resources.
Planning, implementing and evaluating research data services in academic libraries: a model approach
Authors: Hackett Cody , Kim Jeonghyun 
Published: May 2023

PurposeOne of the most critical changes to academic library services in the last decade has been the development and implementation of research data services (RDS). This paper seeks to provide a comprehensive understanding of conceptual models for the RDS space.Design/methodology/approachAn extensive and comprehensive review of the literature on conceptual models for RDS is performed.FindingsVarious conceptual models for RDS provide a compelling tool for guiding and evaluating RDS development and implementation within academic libraries.Originality/valueAn insightful review and synthesis of context and issues in RDS models will help academic libraries to plan, develop and advance their RDS.
What motivates people to counter misinformation on social media? Unpacking the roles of perceived consequences, third-person perception and social media use
Authors: Luo Chen , Zhu Yijia , Chen Anfan 
Published: May 2023

PurposeDrawing upon the third-person effect (TPE) theory, this study focuses on two types of misinformation countering intentions (i.e. simple correction and correction with justification). Accordingly, it aims to (1) assess the tenability of the third-person perception (TPP) in the face of misinformation on social media, (2) explore the antecedents of TPP and its relationship with individual-level misinformation countering intentions and (3) examine whether the mediating process is contingent on different social media usage conditions.Design/methodology/approachAn online survey was conducted with 1,000 representative respondents recruited in Mainland China in January 2022 using quota sampling. Paired t-test, multiple linear regression and moderated mediation analysis were employed to examine the proposed hypotheses.FindingsResults bolster the fundamental proposition of TPP that individuals perceive others as more susceptible to social media misinformation than they are. The self-other perceptual bias served as a mediator between the perceived consequence of misinformation and misinformation countering (i.e. simple correction and correction with justification) intentions. Furthermore, intensive social media users were likely to be motivated to counter social media misinformation derived from the indirect mechanism.Originality/valueThe findings provide further evidence for the role of TPE in explaining misinformation countering intention as prosocial and altruistic behavior rather than self-serving behavior. Practically, promising ways to combat rampant misinformation on social media include promoting the prosocial aspects and beneficial outcomes of misinformation countering efforts to others, as well as reconfiguring the strategies by impelling intensive social media users to participate in enacting countering actionsPeer reviewThe peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-09-2022-0507.
Adolescents' mental health, coping strategies, social support and interventions: a qualitative study in Switzerland
Authors: Chok Lorraine , Suris Joan-Carles , Barrense-Dias Yara 
Published: May 2023

PurposeAdolescence is an important life stage including physical, emotional and social changes that make adolescents vulnerable to mental health issues. To face these emotional and behavioral problems, adolescents may use various coping strategies. This exploratory qualitative study aimed to better understand the coping strategies when adolescents face mental health difficulties, the reasons why some adolescents find it difficult to seek social support and/or professional care and which interventions they would find efficient to improve adolescents' mental health.Design/methodology/approachThe study included 28 participants aged between 12–19 years old. Four online focus groups (FGs) separated by gender and age were performed between March and April 2021, during the third wave of the COVID-19 pandemic in Switzerland.FindingsThe results show that several strategies put forward by participants did not include talking about their problems with others. Reducing the stigma and taking the adolescents' mental health seriously would make it easier for adolescents to talk about their problems to other people. Overall, participants considered that doing leisure-time activities and going out with friends were the best way to reduce stressful situations and mental health problems. For all aspects of health, including the mental one, it is important that policies promote the access to sports and arts activities for all the adolescents.Originality/valueThis study explored adolescents' coping strategies and their opinions on intervention for dealing with potential mental health problems, an issue that is still taboo for some adolescents.
An econometric understanding of Fintech and operating performance
Authors: Ben Bouheni Faten , Tewari Manish , Sidaoui Mouwafac , Hasnaoui Amir 
Published: May 2023

PurposeThis study aims to develop a unique methodology to construct a bank’s financial technology (Fintech) score, which captures the degree of digitalization of a bank’s operations. Using the Fintech score as the proxy, this study investigates the effect of Fintech on the operating performance of the top largest Islamic bank.Design/methodology/approachThe methodology used measures the link between the degree of digitization of a bank and its operational performance. This study applies the three-degree polynomial of regression to the largest Islamic bank in which the explanatory variable is the natural logarithm of Fintech score, and the response variable is common operating performance measure. To check the sensitivity of the estimates to the sample size and assumptions’ violation, this study has applied Bootstrapping and Bayesian processes to the three-degree polynomial regressions.FindingsThe study estimates from 2007 to 2021 show that the relationship between the operating performance of the Islamic banks and the Fintech is nonlinear and strongly significant: operating returns increase with the increasing level of Fintech, whereas the operating returns decrease with the increasing Fintech variance. At an aggregate level, this study attributes a significant rise in internet coverage to the emergence of Fintech in the Middle East region.Originality/valueThis study constructs an implicit measure of Fintech that measures the adoption of Fintech by the bank and, consequently, offers the technology to their customers for higher use satisfaction. This study finds that Fintech is linked to the operating performance in a nonlinear fashion, in which Fintech and Fintech variance have the opposite effect on operating performance: Fintech increases the operating profitability, whereas Fintech variance decreases the operating profitability of a bank.
Enhancement of mechanical and surface properties by ball burnishing process on polymeric components obtained by FFF
Authors: García de la Torre Héctor , Gomez-Gras Giovanni , Chueca de Bruijn Ariadna , Pérez-Martínez Marco A. 
Published: May 2023

Purpose
This paper aims to investigate and deliver experimental evidence to establish ball burnishing (BB) as an effective procedure for processing fused filament fabricated parts (FFF). This study, which is a novel contribution to applying BB on FFF parts of materials with different properties, demonstrates the validity of this technology on polymers and provides generalizations for its implementation.

Design/methodology/approach
A BB tool has been designed and validated. Statistical models have been used to determine the process parameters that provide the best results. In addition, the process’ impacts on the dimensional accuracy, quality, hardness and mechanical performance of the treated parts under static bending and fatigue testing have been quantified and compared to the untreated samples.

Findings
This study shows the best combination of process parameters for two printing orientations which have been decisive in obtaining successful results. These positive results allow stating procedure guidelines and recommendations for use in the industrial environment.

Originality/value
This paper fulfills an identified need to enhance FFF parts' surface and mechanical properties, as more experimental evidence of studies demonstrating this technology's validity in additive manufacturing is yet to be found.
Assessment of the fire retardant effect potential of carbonized cow horn ash additive in banana peduncle fibre reinforced polyester composites
Authors: O.D. Onukwuli , Ezeh Ernest Mbamalu 
Published: May 2023

Purpose
This paper aims to examine the fire retardant property potentials of cow horn ash particles (CHAp) bio-additive and aluminium trihydrate (AH), a traditional inorganic fire-retardant additive, respectively, in banana peduncle fibre (BPF) reinforced polyester composites. An attempt was made to comparatively analyse the fire retardant capacity potentials of CHAp, a bio-material waste that is readily available, at no cost, as a potential fire retardant material for composites manufacture with a conventional inorganic fire retardant additive (AH).

Design/methodology/approach
The fibre used in this research was derived from the banana peduncle. The matrix is unsaturated polyester. A scanning electron microscope was used to analyze the particle size of the carbonized CHAp. The composites were compounded using 0%, 2.5%, 5%, 7.5% and 10% of CHAp and AH, respectively. A cone calorimeter instrument was used in the analysis to obtain combustion information of CHAp and AH formulated polyester-BPF composites. Test samples were cut to the dimensions of 100 × 100 mm. All materials are conditioned at 23 ± 30 °C and the relative humidity of 50 ± 5% for 24 h before testing. The samples were wrapped with aluminium foil around the back and edges before placing the samples on the holder and then into the cone calorimeter. The samples were backed with a non-combustible insulating refractory material (brick). The samples were orientated horizontally and exposed to irradiances of 50 kW/m2 at a temperature of approximately 6000 °C. The samples were pilot ignited and ran in triplicate; the average readings of the three runs were taken.

Findings
The results obtained from the analysis depicted similar fire retardant properties for formulations with CHAp and AH, respectively. Composites formulated with CHAp exhibited delayed ignition time of 25%, increased end of burning time of 14.24% and reduced total heat release rate of 9.07% for the developed composites. The developed BPF/CHAp/polyester composites yield composites with fire retardancy, which would find relevance in the engineering material industry.

Originality/value
CHAp, therefore, would suffice as an alternative to the inorganic, expensive and non-environmental friendly, conventional fire retardant additives used in composites manufacture.
Root traits of grasslands rapidly respond to climate change, while community biomass mainly depends on functional composition
Authors: Rojas‐Botero Sandra , Teixeira Leonardo H. , Prucker Paula , Kloska Veronika , Kollmann Johannes , Le Stradic Soizig 
Published: May 2023

Abstract

Current challenges of functional responses in plant communities to climate change call for multi‐factorial experiments. Moreover, studies on climate change should focus on below‐ground responses since absorptive roots largely control soil C allocation and resource acquisition. Thus, we aimed to understand biomass allocation and traits of absorptive roots in young mesocosm grasslands subjected to simultaneous manipulation of three components of climate change.

We tested grassland biomass and root traits under climate change while manipulating functional composition. Using 64 mesocosms with designed grasslands within four chambers of a controlled‐environment facility (‘ecotron’), we simulated two contrasting IPCC climate change scenarios for elevated [CO2] and temperature (‘eCO2’ and ‘eT’). We applied normal vs. reduced precipitation of early summer in Central Europe. We also tested the effect of functional composition by varying the proportion of grasses and forbs in the communities. Specifically, we quantified above‐ and below‐ground biomass, root diameter (RD), root tissue density (RTD), specific root length (SRL), and root length density (RLD).

Functional composition played a significant role in biomass allocation of the grasslands, with grass‐dominated communities producing more below‐ground biomass than forb‐dominated ones, and the opposite pattern registered above‐ground. Below‐ground biomass did not respond to climate change factors, whereas root trait values responded significantly during early establishment of the grasslands. A higher RD indicated a more conservative strategy under reduced precipitation, while eT and eCO2 led to higher RTD. We detected interactive effects between climate change and functional composition on root traits. Moreover, root biomass primarily occupied the upper soil layer, while a warm and CO2‐rich environment promoted root allocation to the lower soil layer. Grass‐dominated communities quickly colonized all available soil volume, while forb‐dominated ones accumulated more root biomass in the upper soil layer.

In the mesocosm grasslands, root trait variation rather than root biomass reflected below‐ground adjustments to climate change. Furthermore, functional composition and the associated trait diversity modulated biomass allocation. Thus, establishing plant communities that are more resilient to climate change must consider the functional and taxonomic composition of the seed mixtures designed to restore urban grasslands.

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Host filtering, not competitive exclusion, may be the main driver of arbuscular mycorrhizal fungal community assembly under high phosphorus
Authors: Frew Adam , Heuck Meike Katharina , Aguilar‐Trigueros Carlos A. 
Published: May 2023

Abstract

A major goal in ecology is understanding the factors which determine the diversity and distribution of organisms. The outcome of the symbiotic relationship between plants and arbuscular mycorrhizal (AM) fungi is strongly influenced by soil phosphorus (P) availability. Despite this knowledge, there is still much to uncover about how soil P status can shape the taxonomic and phylogenetic assembly of root‐colonising AM fungi. Additionally, there is a paucity of understanding about the implications of these changes for the outcome of the AM symbiosis in terms of plant growth, nutrient status and defence traits.

We conducted a factorial pot experiment where sorghum (Sorghum bicolor) was grown under three different P treatments (low, medium and high), in the presence or absence of a natural AM fungal community. By analysing the diversity and community structure of the fungal community colonising roots, we aimed to determine if and how soil P influences the relatedness of these communities and whether competitive exclusion or environmental filtering play a more significant role in their assembly. Additionally, we evaluated the concomitant outcomes for plant growth, nutrient acquisition and defensive chemistry (phenolics).

Increasing P availability reduced AM fungal richness and increased community evenness. Root‐colonising AM fungal communities under the high P treatment had significantly reduced phylogenetic diversity and comparatively lower mean pairwise distances among all treatments. This indicated that AM fungal communities became more closely related (phylogenetically clustered) with increasing soil P. The mycorrhizal growth and mycorrhizal P responses of plants were positive under low and medium P, but this was lost under high P, however, plant phenolics were increased.

Our results suggest that under high P conditions, environmental filtering plays an important role in AM fungal community assembly as host plants alter their selectivity of fungal functional groups prioritising those associated with enhancing plant stress resistance and defences, rather than nutrient acquisition. Here we demonstrated how soil P status can shape taxonomic and phylogenetic assembly of AM fungi and the associated functional outcomes for the host.

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The impact of intrafirm incentive conflicts on the interplay between tax incidence and economic efficiency
Authors: Fan Qintao , Johnson Nicole Bastian , Pfeiffer Thomas 
Published: May 2023

AbstractWe study how corporate taxation interacts with intrafirm incentive conflicts between shareholders and managers and how this interaction impacts the firm's economic decisions and outcomes. In our model, investment under asymmetric information facilitates entrenchment and rent extraction by the privately informed manager. We show that when the future investment payoff is exogenous, a corporate tax cut increases managerial rents, reduces pre‐tax investment profitability, increases the firm's optimal investment hurdle rate, and reduces investment. When the manager can exert upfront project development effort to increase the expected investment payoff, a tax rate reduction not only encourages more effort but also leads the firm to increase the investment hurdle rate to curtail rents. In equilibrium, a lower tax rate always benefits the manager, but the sensitivity of the project's return to the manager's effort determines whether the firm will increase or decrease investment in response to a tax cut, and whether the firm's resulting pre‐tax profit will increase or decrease. Overall, our study shows that intrafirm incentive conflicts can be an important factor in the interplay between tax incidence and economic efficiency, two central themes in corporate tax policy debates.
Lived experiences of the diagnostic assessment process for fetal alcohol spectrum disorder: A systematic review of qualitative evidence
Authors: Hayes Nicole , Bagley Kerryn , Hewlett Nicole , Elliott Elizabeth J. , Pestell Carmela F. , Gullo Matthew J. , Munn Zachary , Middleton Philippa , Walker Prue , Till Haydn , Shanley Dianne C. , Young Sophia L. , Boaden Nirosha , Hutchinson Delyse , Kippin Natalie R. , Finlay‐Jones Amy , Friend Rowena , Shelton Doug , Crichton Alison , Reid Natasha 
Published: May 2023

AbstractEarly assessment and diagnosis of FASD are crucial in providing therapeutic interventions that aim to enhance meaningful participation and quality of life for individuals and their families, while reducing psychosocial difficulties that may arise during adolescence and adulthood. Individuals with lived experience of FASD have expertise based on their own lives and family needs. Their insights into the assessment and diagnostic process are valuable for improving service delivery and informing the provision of meaningful, person‐ and family‐centered care. To date, reviews have focused broadly on the experiences of living with FASD. The aim of this systematic review is to synthesize qualitative evidence on the lived experiences of the diagnostic assessment process for FASD. Six electronic databases, including PubMed, the Cochrane Library, CINAH, EMBASE, PsycINFO, and Web of Science Core Collection were searched from inception until February 2021, and updated in December 2022. A manual search of reference lists of included studies identified additional studies for inclusion. The quality of included studies was assessed using the Critical Appraisal Skills Program Checklist for Qualitative Studies. Data from included studies were synthesized using a thematic analysis approach. GRADE‐CERQual was used to assess confidence in the review findings. Ten studies met the selection criteria for inclusion in the review. Thematic analysis identified 10 first‐level themes relating to four over‐arching topics: (1) pre‐assessment concerns and challenges, (2) the diagnostic assessment process, (3) receipt of the diagnosis, and (4) post‐assessment adaptations and needs. GRADE‐CERQual confidence ratings for each of the review themes were moderate to high. The findings from this review have implications for referral pathways, client‐centered assessment processes, and post‐diagnostic recommendations and support.