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This paper examined tax compliance and its impact on agrochemical traders in Ghana.

Based on the registered agrochemical lists obtained from the Plant Protection and Regulatory Service Department, 92 agrochemical traders were sampled for data collection. Probit regression was used to estimate determinants of tax compliance, whereas the Inverse Probability Weighted Regression Adjustment Model was employed to evaluate the impact of tax compliance on business performance.

The results revealed that age and gender relate positively to enforced tax compliance, while education positively impacts voluntary tax compliance. Nonetheless, tax rate, trust and monthly sales positively affect voluntary tax compliance but negatively impact enforced tax compliance. Inversely, while authorities’ power negatively impacted voluntary compliance, it positively influenced enforced tax compliance confirming the Slippery Slope Framework.

To the best knowledge of the authors, this paper is the first to investigate tax compliance determinants and impact among agrochemical traders, despite the tremendous growth of the agrochemical sub-sector in Africa and Ghana. Therefore, this study makes a modest contribution to empirical studies that validate the Slippery Slope Framework in promoting tax compliance in the agricultural and agribusiness sectors of a developing country. Similarly, it also unearths the impact of tax compliance on agribusiness growth which has yet to be highlighted in the extant literature.

The purpose of this study is to examine the associations between board size, board independence and triple bottom line (TBL) reporting. The TBL report consists of three components, namely, environmental, social and economic indices.

This study’s sample consists of top 50 listed companies from the year 2017 to 2019 on Tadawul Stock Exchange. Ordinary least squares, quantile least squares and robust least squares are used to investigate the associations between board characteristics and TBL reporting, including its separate components.

The authors find a significant negative association between TBL reporting and board independence. Social bottom line is significantly and negatively related to board size and board independence. Results indicate that board independence negatively influences the TBL disclosure of companies. Therefore, companies are encouraged to embrace TBL reporting. This suggests that businesses should improve the quality of their reporting while ensuring that voluntary disclosures reflect an accurate and fair view in order to preserve a positive relationship with stakeholders.

The present study explains the evidence for the determinants of the TBL in Saudi Arabia.

Academic integrity is vital to the success and sustainability of the academic project and particularly critical in the training of ethical and informed health professionals. Yet studies have found that cheating in online exams was commonplace during the COVID-19 pandemic. With the increased use of online and blended learning post-COVID-19, an understanding of student cheating dynamics is essential for developing effective strategies to combat academic dishonesty in the rapidly changing educational landscape.

This study explored academic integrity and reasons for dishonesty from the perspective of health sciences students at a South African University of Technology (UOT) via the Fraud Diamond. To gain an in-depth understanding of the topic, a qualitative method was employed, and data were collected via focus group discussions with nine student class representatives. These data were analysed thematically using the Clarke and Braun approach.

Cheating during online assessment was common and innovative, with students manipulating others and exploiting friendships to facilitate dishonest practices. Student motivations for dishonesty included a lack of consequences and pressure due to a lack of time management, engagement and preparation.

This study underscores the need for institutions to adopt an adaptable, multi-faceted approach that addresses student cheating opportunity, motivation and normalisation of dishonest practices whilst strengthening academic integrity policies and enforcement thereof.

The findings contribute valuable insights into the ongoing academic integrity crisis in higher education in the South African context.

Extending the elaboration likelihood model (ELM), this study investigates the impact of social media influencers (SMI) on consumer well-being (CW) as well as the influence of CW on purchase intention.

A between-subjects experiment (macro- vs mega-influencer) was conducted to assess the proposed hypotheses. A total of 190 consumers participated in the experiment, and SmartPLS 3.3 was used for multigroup analyses.

Overall, argument quality (AQ), source's credibility (SC) and influencer's kindness positively predict CW, and CW predicts purchase intention. It was also found that SC is more important when information comes from a mega-influencer, whilst kindness is essential for a macro-influencer.

The results of this study imply that CW should be an essential component of influencer marketing strategy. Marketing managers should hire credible and kind influencers who can produce quality arguments. Additionally, the selection of SMI (macro- vs mega-influencer) should be aligned with the marketing objective and type of persuasion required.

This is one of the early attempts to extend ELM by introducing influencer kindness as a peripheral cue. Moreover, the study offers novelty by examining the effects of influencer characteristics (AQ, SC and kindness) on CW and comparing these effects across macro- and mega-influencers.

藉著擴展詳儘可能性模型, 本研究擬探討網絡紅人對消費者福祉的影響, 以及消費者福祉對購買意圖的影響。

研究人員進行被試間實驗 (中網紅對大型網紅) , 以對提出的假設進行評價。190名消費者參與實驗, 研究人員使用SmartPLS 3.3 進行多群組分析。

總的來說, 論點品質、來源可信度和網紅的仁慈體貼, 均能積極預測消費者福祉, 而消費者福祉亦可預測購買意圖。研究人員亦發現, 若資訊是來自大型網紅的話, 來源可信度則更形重要, 而對中網紅來說, 仁慈體貼則是不可或缺的。

研究結果暗示, 消費者福祉應是網紅市場營銷戰略的基本要素。市場經理應僱用可靠、仁慈體貼、並能提出優質論點的網紅。而且, 網絡紅人 (中網紅對大型網紅) 的挑選, 必須與營銷目標和說服的種類互相協調。

本研究為早期的嘗試, 利用引進網絡紅人的仁慈體貼作為周邊線索, 來擴展詳儘可能性模型。另外, 本研究探討網絡紅人的特徵 (論點品質、來源可信度和仁慈體貼) 會如何影響消費者福祉; 研究人員亦跨中網紅和大型網紅, 對這些影響進行比較, 就此而言, 本研究提供了創新的研究意念。

This paper aims to explore the motivations behind women in a developing South Asian country – Sri Lanka – to embark on entrepreneurship in science, technology, engineering and mathematics (STEM) fields, which is a doubly masculine hegemony operating within a culturally nuanced gendered context.

The study employs a qualitative research approach, conducting in-depth semi-structured interviews with 15 STEM women entrepreneurs, following the theoretical lenses of push and pull motivation theory and gender role theory.

Although the motivations of STEM women entrepreneurs cannot be exclusively categorized as either push or pull factors, the pull factors had a greater influence on the participants in motivating them to become entrepreneurs. The primary motivators for starting businesses in STEM were: inspiration from something or someone, inner calling, the identification of business opportunities, the need for flexibility, necessity and/or desire to help society. It was often difficult to identify one dominant motivator in many instances, as many factors were interlinked to motivate women to start a business. The study also revealed that gender ideologies could stifle the participants' motivation, while the inner need to break these gender ideologies implicitly stimulated their motivation.

The study contributes to and expands the knowledge of STEM women entrepreneurs in general and to the limited existing knowledge of STEM women entrepreneurs in developing countries specifically. The paper brings contextual novelty as Sri Lanka produces more female STEM graduates than men, which is unique compared to most other parts of the world.

This study aims to uncover the ongoing discourse on generative artificial intelligence (AI), literacy and governance while providing nuanced perspectives on stakeholder involvement and recommendations for the effective regulation and utilization of generative AI technologies.

This study chooses generative AI-related online news coverage on BBC News as the case study. Oriented by a case study methodology, this study conducts a qualitative content analysis on 78 news articles related to generative AI.

By analyzing 78 news articles, generative AI is found to be portrayed in the news in the following ways: Generative AI is primarily used in generating texts, images, audio and videos. Generative AI can have both positive and negative impacts on people’s everyday lives. People’s generative AI literacy includes understanding, using and evaluating generative AI and combating generative AI harms. Various stakeholders, encompassing government authorities, industry, organizations/institutions, academia and affected individuals/users, engage in the practice of AI governance concerning generative AI.

Based on the findings, this study constructs a framework of competencies and considerations constituting generative AI literacy. Furthermore, this study underscores the role played by government authorities as coordinators who conduct co-governance with other stakeholders regarding generative AI literacy and who possess the legislative authority to offer robust legal safeguards to protect against harm.