bluuebunny/crossref_metadata_2025_split huggingface dataset:
Environmentally friendly tax measures in the Portuguese jurisdiction. Enforcement of the polluter pays tax principle
Authors: Rodrigues Aldeia Susana Cristina 
Published: August 2023

Purpose
This paper aims to understand what green tax measures Portuguese corporate tax law foresees and whether the measures observe the polluter pays tax principle.

Design/methodology/approach
The legal research method is applied to achieve the goals. Specifically, the research analyzes the most relevant corporate tax legislation to identify legal provisions influencing taxpayers’ behavior in sustainability decisions, particularly corporate income tax (CIT) and value-added tax (VAT) laws.

Findings
The results show that the Portuguese Green Taxation Law introduces several environmentally friendly taxation measures by benefiting or increasing the tax burden. The influence on the CIT law results from instruments such as the autonomous taxation of expenses, depreciation, provisions and the local corporate tax. In the VAT, electric tourism vehicles’ VAT deduction is possible. These measures enforce the polluter pays tax principle, increasing the tax burden on less environmentally friendly options and decreasing the tax burden on more green economic choices. These measures directly influence the companies’ choice because of the increase or decrease tax burden according to more or less polluting choices.

Research limitations/implications
This study only studies the Portugal case.

Originality/value
This study highlights the Portuguese experience reconciling taxation and environmental dimensions.
Goal congruence and shopping motivation influence for in-store mobile app
Authors: Casteran Gauthier , Acquatella François , Jolivet Vincent , Hlady-Rispal Martine 
Published: August 2023

PurposeRetailers can use their mobile app to send location-based advertisements to consumers in the store. Goal congruence is an important driver for this type of ad's effectiveness. However, evidence of goal congruence influence on positive and negative outcomes and, in turn, on product purchase intention, is lacking. Research also leaves out the moderating effect of shopping motivation and price promotion level. The paper tests the impact of goal congruence on purchase intention through attitude to the ad and its intrusiveness, as well as the moderating effect of shopping motivation and price promotion.Design/methodology/approachTwo online experiments are conducted to investigate these effects. The first experiment investigates the influence of goal congruence (i.e. low vs high) and the moderating effect of shopping motivation (i.e. utilitarian vs hedonic) on attitudes to the ad, level of perceived intrusiveness and, ultimately, purchase intention. The second experiment introduces the moderating effect of price promotion.FindingsGoal congruence has a positive effect on attitude to the ad but no impact on intrusiveness. Goal congruence and shopping motivation further have a significant effect on attitude to the ad, as well as on purchase intention. Finally, no interaction effect of price promotion level is found.Originality/valueThis study tests the effect of goal congruence for in-store mobile apps on attitude towards the ads and intrusiveness and ultimately purchase intention. It further tests the moderating effect of shopping motivation (i.e. utilitarian vs hedonic) and price promotion level on these relationships.
Commercialisation level and determinants of agricultural commercialisation of farmers in the highland of Vietnam
Authors: Nguyen Tien Dung , Hoang Hung Gia , Sen Le Thi Hoa 
Published: August 2023

PurposeThe paper aimed to examine the determinants of agricultural commercialisation of farmers and measured its commercialisation level in the highland of Vietnam.Design/methodology/approachA sample size of 360 was randomly chosen from a total population of 5,771 farmers, and a structured questionnaire was developed to collect data. Descriptive and inferential statistics, including linear regression analysis, were used to analyse the data.FindingsThe descriptive statistics showed that the average commercialisation level of farmers was 56.3%. The regression model result indicated that number of off-farm income sources, farmer's risk perception, farming practices, number of agricultural activities, motorbikes value, ethnicity, distance from the city centre, number of customers, non-traded inputs value, participation in training programmes, family size, farm size, mobile phones value, traded inputs value, land tenure, distance from the local market and education of household head significantly affected agricultural commercialisation of farmers.Originality/valueAny development strategies that assist farmers in adopting commercial farming in the highland of developing countries should consider these determinants.Peer reviewThe peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-03-2022-0161
Modelling lifecycles of inter-organizational collaborations in healthcare: a systematic review and best-fit framework synthesis
Authors: Aunger Justin Avery , Millar Ross , Greenhalgh Joanne 
Published: August 2023

PurposeInter-organisational collaboration (IOC) across healthcare settings has been put forward as a solution to mounting financial and sustainability challenges. Whilst ingredients for successful IOC have been explored, there remains limited understanding of the development of IOCs over time.Design/methodology/approachThe authors systematically reviewed the literature to identify models applied to IOCs in healthcare across databases such as Healthcare Management Information Consortium (HMIC) and MEDLINE, identifying 2,763 titles and abstracts with 26 final papers included. The authors then used a “best fit” framework synthesis methodology to synthesise fourteen models of IOC in healthcare and the wider public sector to formulate an applied composite model describing the process through which collaborations change over time. This synthesis comprised extracting stages and behaviours from included models, selecting an a priori framework upon which to code these stages and behaviours and then re-coding them to construct a new composite model.FindingsExisting models often did not consider that organisations may undergo many IOCs in the organisations' lifetime nor included “contemplation” stages or those analogous to “dissolution”, which might negatively impact papers using such models. The formulated' composite model utilises a life-cycle design comprising five non-linear phases, namely Contemplating, Connecting, Planning, Implementation and Maintenance or Dissolution and incorporates dynamic elements from Complex Adaptive Systems thinking to reflect the dynamic nature of collaborations.Originality/valueThis is the first purpose-built model of the lifecycles of IOCs in healthcare. The model is intended to inform implementers, evaluators and researchers of IOCs alike.
Technology-pushed, market-pulled, or government-driven? The adoption of industry 4.0 technologies in a developing economy
Authors: Zhou Baoru , Zheng Li 
Published: August 2023

PurposeThis study aims to investigate the motivations for the adoption of Industry 4.0 technologies among manufacturing firms in developing economies. Specifically, the effects of relative advantage of the technologies, competitive pressure, and government support on the adoption are explored. Moreover, the mediating role of top management support between environmental factors (government support and competitive pressure) and the adoption of Industry 4.0 technologies is examined.Design/methodology/approachA research model is developed based on the technology-organization-environment (TOE) framework strengthened by institutional theory. Structural equation modeling (SEM) approach is employed to evaluate the model using data obtained from 215 manufacturing firms through a cross-industry survey. Additionally, a post-hoc analysis is conducted using cluster analysis and ANOVA.FindingsThe results show that competitive pressure and government support significantly promote top management support, which in turn contributes to the adoption of Industry 4.0 technologies. Relative advantage of the technologies is not significantly related to the adoption.Research limitations/implicationsThis study does not explore the relationship between technology type and the specific needs of manufacturing firms. Future researchers can conduct a more comprehensive analysis by examining how different technology types align with the unique needs of individual companies.Practical implicationsThe findings of this study have implications for both policymakers and managers. Policymakers can leverage these insights to understand the underlying motivations behind manufacturing firms' adoption of Industry 4.0 technologies and develop promoting policies. In turn, managers should keep an eye on government policies and utilize government support to facilitate technology adoption.Originality/valueThis study uncovers the underlying motivations—government support and competitive pressure—for the adoption of Industry 4.0 technologies among manufacturing firms in developing economies. Meanwhile, it complements previous research by showing the mediating role of top management support between environmental factors (government support and competitive pressure) and the adoption of Industry 4.0 technologies.
Digital learning space experience and learner continuous use in institutions of higher learning: a moderated-mediation model
Authors: Hevi Stewart Selase , Agbenorxevi Clemence Dupey , Malcalm Ebenezer , Owusu Nicodemus Osei , Nkrumah Gladys , Osei Charity 
Published: August 2023

PurposeThis paper investigates the moderating-mediation roles of synchronous and asynchronous learning, as well as virtual self-efficacy between digital learning space experience and continuous use among learners in Ghanaian institutions of higher learning.Design/methodology/approachA convenience sampling technique was used in the selection of 604 students who answered questions on digital learning space experience, synchronous and asynchronous learning, virtual self-efficacy and learner continuous use within the Greater Accra Region of Ghana. The study employed regression analysis to measure the hypothesized paths.FindingsThe findings show that asynchronous learning partially mediates between digital learning space experience and learner continuous use, but the mediating effect of synchronous learning between digital learning space experience and learner continuous use was not significant. Further, virtual self-efficacy significantly moderates the mediated relationship between asynchronous learning and learner continuous use, but the moderated mediated role of synchronous learning was not established in the study.Research limitations/implicationsGeneralization of the study findings is limited due to the sampling scope, which was restricted to students of IHL in the Greater Accra Region of Ghana.Originality/valueIn this research, the academic scope of digital transformation was expanded from both digital structure elements and psychological perspectives within the domain of higher education literature.
COVID-adjusted HR practices and employees' stress across continents: testing a moderated mediation model
Authors: Kundu Subhash C. , Chahar Purnima , Tuteja Prerna 
Published: August 2023

PurposeThe paper has intended to advance the research on the relationship between COVID-adjusted HR practices (CAHRP) and employees' stress (ES) by exploring the mediating role of employees' satisfaction from remote working (ESRW). Further, a consolidative moderated mediation model with HR pandemic readiness (HRPR) as moderator on the above-stated relationship has also been proposed.Design/methodology/approachA data set of 2266 respondents from 84 countries across six continents of the world was analysed using techniques like factor analyses, correlations and bootstrapping through PROCESS Macro in SPSS 23.FindingsThe results highlighted that ESRW significantly mediated the relationship of CAHRP and ES. Further, HRPR moderated significantly the indirect relationship between CAHRP and ES via employees' satisfaction. This relationship was found stronger at highest level as against lower level of HRPR.Originality/valueThis study has augmented empirical evidences to the existing literature of COVID-19 by presenting HRPR as a new dimension of HR and its role in handling the challenging situations of pandemics.
Mapping quality performance through Lean Six Sigma and new product development attributes
Authors: Kumar Vimal , Cudney Elizabeth A. , Mittal Ankesh , Jha Ajay , Yadav Neeraj , Owad Ali Al 
Published: August 2023

PurposeNew product development (NPD) is necessary for business sustenance and customer satisfaction. Six Sigma and Design for Lean Six Sigma (DLSS) efficiently employ the repetitive stages for NPD, leading to quality performance and profitability. This study aims to map the quality performance through NPD attributes through the Lean methodology.Design/methodology/approachThe data on NPD were collected from 267 respondents from manufacturing companies to map the relationship between Six Sigma and DLSS for NPD. Confirmatory factor analysis was employed to confirm model fit, while structural equation modeling was employed to analyze the empirical data for framework testing. The study included nine variables and fourteen hypotheses identified from the literature.FindingsThe statistical results of this study show that NPD attributes such as innovation, marketing, organization, customer, product and technology positively influence the Lean Six Sigma structured improvement process (LSSSIP) and DLSS. Moreover, integrating these attributes in Lean planning enhance quality performance. This empirical investigation's findings indicate that ten of the 14 hypotheses were supported, giving the study a strong foundation.Research limitations/implicationsThe data collection was limited to northern India; therefore, the results may not be generalizable to other areas of the world.Practical implicationsNPD involves handling technical issues and factors such as cost, operational bottlenecks, economic changes, competitors' strategy and company policy. This study helps understand the various NPD parameters and their relationship to Lean, which enables an effective NPD implementation strategy.Originality/valueThe current philosophy of NPD calls for a concurrent engineering approach; therefore, the entire organization must be part of this process. This study uses the holistic framework by optimizing NPD with Lean Six Sigma (LSS) principles. The study is unique in that, to date, research does not integrate NPD attributes with the objectives of LSS to develop an efficient NPD implementation strategy.
Genetic insights into the risk of metabolic syndrome and its components on psoriasis: A bidirectional Mendelian randomization
Authors: Liu Liming , Wang Wenxiang , Si Yongjie , Li Xianhe 
Published: August 2023

AbstractThe role of metabolic syndrome (MetS) on psoriasis has been explored only in observational studies. We conducted this bidirectional Mendelian randomization (MR) to clarify the causal relationship between MetS and its components and psoriasis. The genetic instruments of MetS and its five components (waist circumference [WC], hypertension, fasting blood glucose [FBG], triglycerides [TG], and high‐density lipoprotein cholesterol [HDL‐C]) were obtained from public genome‐wide association studies (GWAS). Outcome datasets for psoriasis were collected from the FinnGen Biobank Analysis Consortium. The main method was inverse variance weighting, complemented by sensitivity approaches to rectify potential pleiotropy. MetS, WC, and hypertension increase the risk of psoriasis (MetS, odd ratios [OR] = 1.17, 95% confidence interval [CI] 1.08–1.27, p = 1.23e‐04; WC, OR = 1.65, 95% CI  1.42–1.93, p = 1.06e‐10; hypertension, OR = 2.02, 95% CI 1.33–3.07, p = 0.0009). In the reverse analysis, no causal association between psoriasis and MetS and its five components was identified. We provide novel genetic evidence that MetS, WC, and hypertension are risk factors for the development of psoriasis. Early management of MetS and its components may be an effective strategy to decrease the risk of psoriasis.
The eco‐evolutionary role of fire in shaping terrestrial ecosystems
Authors: Santos Fernanda , Bailey Joseph K. , Schweitzer Jennifer A. 
Published: August 2023

Abstract

Fire is an inherently evolutionary process, even though much more emphasis has been given to ecological responses of plants and their associated communities to fire.

Here, we synthesize contributions to a Special Feature entitled ‘Fire as a dynamic ecological and evolutionary force’ and place them in a broader context of fire research. Topics covered in this Special Feature include a perspective on the impacts of novel fire regimes on differential forest mortality, discussions on new approaches to investigate vegetation‐fire feedbacks and resulting plant syndromes, synthesis of fire impacts on plant–fungal interactions, and a meta‐analysis of arthropod community responses to fire.

We conclude by suggesting pathways forward to better understand the ecological and evolutionary consequences of fire. These include developing ecological and evolutionary databases for fire ecology, integrating hierarchical genetic structure or phylogenetic structure, and developing new experimental frameworks that limit context‐dependent outcomes.

Read the free Plain Language Summary for this article on the Journal blog.
Evolution of ontogenetic niches promotes species coexistence in a surprising way
Authors: Barbour Matthew A. 
Published: August 2023

AbstractAnimals usually change their trophic niche during their ontogeny, which has fundamental consequences for their population dynamics and interactions with other species. Theory predicts that ontogenetic niche differences between species can influence their ability to coexist. However, we lack empirical evidence for this coexistence mechanism and the role of evolution in shaping species' ontogenetic niches. Here, Anaya‐Rojas et al. (2023) show that contemporary evolution of ontogenetic niches likely contributes to the coexistence of two competing fish species (killifish and guppies) in streams on the Caribbean Island of Trinidad. As predicted by coexistence theory, they found that the weaker competitor (killifish) exhibited a relatively large ontogenetic niche shift, feeding at higher trophic levels as it grew, in streams where competition with the stronger competitor (guppies) was intense. Intuition suggests that the weaker competitor should experience strong selection on its ontogenetic niche in a different competitive environment, but this was not the case. Instead, they found that the stronger competitor evolved a more compressed ontogenetic niche, where guppies fed at a low trophic level regardless of their body size, when competition was intense. Although the mechanism underlying this surprising result remains to be determined, this work points to the importance of taking a food web perspective—explicitly accounting for consumer–resource interactions—to understand the outcome of eco‐evolutionary dynamics. Given that ontogenetic niche shifts are extremely common in animals, understanding the evolutionary ecology of these niche shifts should be a priority for future research on species coexistence.
The impact of lexical and phonological distance on reading acquisition: The diglossic context of Arabic
Authors: Asli‐Badarneh Abeer , Asadi Ibrahim 
Published: August 2023

BackgroundArabic is recognised as diglossic; one manifestation of diglossia is the co‐existence of two varieties of the language used in different social settings: standard (or literary) Arabic (StA) and spoken Arabic (SpA).The study investigated the impact of lexical–phonological distance in Arabic (identical, cognate, unique, which are different types of words) on reading accuracy and fluency across grade levels.MethodsThe participants were 180 native Arabic‐speaking children first and second graders. Participants were asked to read three‐word lists comprising words of three different lexical distance from spoken Arabic (identical, cognates and unique) and three text selections representing similar lexical distance (mostly identical, mostly cognates and mostly unique).ResultsThe findings showed a main effect of the word and text lexical distance fluency and accuracy reading scores. There was also a main effect of grade level on both scores. In addition, a significant interaction between the word and type words text lexical distance and grade level was found. The results revealed a more significant gap between the identical and the other two lexical distance categories (cognates and unique) in the second grade than in the first grade. Similarly, a more significant disparity was observed between the mostly identical type words and mostly cognate type word texts compared to unique type word texts in the second grade than in the first grade.ConclusionsThe results highlight the importance of StA knowledge and the centrality of diglossia lexical–phonological distance categories in reading, especially the contribution of reading StA words to text reading. The higher performance levels when reading identical compared to unique and cognate words and texts are discussed in light of the theoretical approaches to diglossic lexical–phonological distance. The results point to the centrality of diglossia lexical–phonological distance categories in reading.
Experiences of peer counsellors in supporting exclusive breastfeeding in southern India: An exploratory qualitative study
Authors: Charantimath Umesh S. , Bellad Roopa M. , Mahantashetti Niranjana , Karadiguddi Chandrashekar C. , Mungarwadi Geetanjali M. , Kelly Patricia J. , Ma Tony , Goudar Shivaprasad S. , Derman Richard J. 
Published: August 2023

AbstractObjectivePeer counsellors are effective in addressing a variety of health challenges, including exclusive breastfeeding (EBF). Providing education and support from a person of similar background and experience has been an important adjunct to the practice of health workers for the past 50 years.DesignIt is an exploratory qualitative study.Population or SampleTwenty‐two peer counsellors.SettingIn‐depth Interview in the community.MethodsTo better understand the experiences of these important health workers, we conducted qualitative interviews with 22 peer counsellors who participated in a research study in Belagavi District, Karnataka, India. Transcripts of the interviews were organised and assigned codes by the research team.Main outcome measuresExperience of Peer counsellor’s role in the community to improve breastfeeding practices.ResultsPeer counsellors had a good understanding of the larger study and of their role. Analysis of the transcripts identified three themes: personal satisfaction; the effect on the larger circle of family and community; and ideas for future programming. The positive experiences and the ability of peers to be trained in counselling women around EBF support their use in breastfeeding support and other areas of health education.ConclusionsThe women from the community who served as peer counsellors were enthusiastic and satisfied about their work, which provided them with opportunities to do meaningful community work outside of their household routines. Use of the peer counsellor model to deliver a specific objective like improvement in EBF rates, immunisation or mental health in integration with healthcare providers can help in achieving desired goals.