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The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).

The purpose of this study is to explore the knowledge, attitude and practices (KAP) of Industry 4.0 between the academicians and industry players in construction engineering, further suggesting a mechanism to narrow the gap between the distinct parties.

This study was conducted through structured online and face-to-face interviews, using KAP survey, and semi-structured interviews. This constructive research was conducted among Malaysian construction industry players and academicians from the construction engineering department in public universities.

The findings exhibit the similarities and differences of KAP between academics and industry on Industry 4.0 in construction engineering. In general, both categories of respondents have displayed more similarities than differences in all aspects, except for knowledge. The better knowledge profile of Industry 4.0 among the academicians reflects the nature of the academic works that constantly seek new knowledge, thus suggesting the establishment of an industry-academic (I-A) knowledge equilibrium framework to leverage the knowledge profile between both parties.

This exploratory study that showcases the perspective of the academia and industry practitioners on Industry 4.0 acts as a cornerstone for bridging the gap between the two distinct sectors within the same field.

The gap between the academic and industry was highlighted, further establishing the I-A knowledge equilibrium framework that could also be applied to other fields of study.

The originality of this paper was the profiling of the KAP of Industry 4.0 for the academicians and industry players in construction engineering, further distinguishing the gap between both parties.

The phenomenon of global brands taking a stance on crucial, yet polarizing, socio-political issues, namely global brand activism, is rising. However, how consumer views on this practice are shaped when global branding elements are factored in remains unclear. Drawing from the functional theory of attitude formation, this study investigates the relationships of consumer characteristics (political ideology, consumer ethnocentrism) and brand factors (global brand attitudes and perceived motivation of global brand activists) with attitudes toward global brand activists.

Using a survey of a UK nationally representative sample (n = 439), we test our hypothesized model via structural equation modeling and mediation analysis.

Our findings reveal direct and indirect effects of political ideology on attitudes toward global brand activists (AttGBACTIVs). While consumer ethnocentrism and global brand attitudes do not directly drive AttGBACTIVs, they do influence them indirectly. Perceived motivation of global brand activists emerges as a key mechanism activating these effects and affecting AttGBACTIVs.

First, this study constitutes a novel examination of consumer views of brand activism through a global branding lens. Second, our investigation uniquely combines important determinants of brand activism outcomes with key international marketing factors (namely consumer ethnocentrism and global brand attitudes). Third, the concurrent exploration of individual and brand factors in our mediated model reveals the complex mechanisms through which attitudes toward global brand activists are formed.

The purpose of this study is to investigate the influences of the characteristics of procurement strategies, in this instance labour-only, on project performance concerning health and safety (H&S), a project performance indicator.

Using non-probability purposeful and snowballing sampling methods, questionnaires were used to collect data from construction professionals in Nigeria. This was then analysed using descriptive (frequency and mean scores) and inferential statistics (Mann–Whitney-U and Kendall's Tau_b tests).

The findings indicate a statistically significant negative correlation between ‘the level of client involvement and ‘fatalities' and a positive one with ‘conducting of health and safety risk assessment' and ‘conducting employee surveys on health and safety attitude’. Poor hygiene is found to be the worst lagging indicator, while conducting of inspection is the most adopted leading indicator of project health and safety performance. It also emerged that there is no significant difference in the health and safety performance of projects procured through the procurement strategy in urban and rural areas.

The study provides valuable insight into the complexities in H&S management due to the high level of client involvement in labour-only procurement system (LoPS) projects and the level of diversity in their responsibilities therein. It creates a fundamental direction for developing a detailed framework or guidance notes for client involvement in the integration of H&S into LoPS projects.

This is the first study that examines the influence of the characteristics of procurement strategy on project health and safety performance. Evidence in the literature shows that project delivery outcomes significantly improve if procurement is strategically used, including when it is considered early in projects. However, integrating H&S into procurement strategies has received little attention.

In light of the world’s accelerating march towards a sustainable future, the education for sustainable healthcare must be sufficiently acknowledged in health professions curricula. Early integration of these competences into nursing degree programme emphasizes its importance and applicability. This paper aims to investigate the effectiveness of an educational sustainability intervention in higher education to change nursing students’ attitudes towards sustainability and climate change, and environmental awareness.

A quasi-experimental study was performed with repeated measures between September 2019 and May 2023. Undergraduate students were introduced to sustainability and climate change in the context of healthcare using scenario-based learning and augmented reality over the courses in nursing degree. Participants' attitudes and awareness were collected by online questionnaires.

The educational intervention showed effectiveness in significantly improving attitudes towards climate change and sustainability, and the environmental awareness for changing their clinical practice (p < 0.01). However, students struggled to apply sustainability and address unsustainable practices in healthcare settings.

This study shows an effective model of curricular sustainability that can be implemented in other universities and health disciplines. The findings highlighting the importance of sustainability education in nursing and its potential to drive positive change in healthcare practice and society at large. Embedding key topics aligned with sustainable development goals in the curriculum prepares nursing or health workforce to address planetary health and implement sustainable practices that provide climate-smart care.

The Japanese government plans to release ALPS treated water from the Fukushima nuclear power plant starting in the summer of 2023. This has appeared to be a controversial topic in Japan and amongst its neighbors in the regions. This paper focuses on the attitudes of Japanese people towards the government policy, placing it within the context of wider issues.

An online survey of 2,000 participants completed an online survey comprising of Likert type and multi-choice type questions. The results were analyzed using logit regression analysis.

We found that issues other than the ALPS discharge were seen as equally important, but that there was concern about the policy, the impact the discharge would have, and about produce from the area. We also found that the farther away the participants lived, the less concern they showed. Consultations with both local communities and neighboring countries were seen as important by many participants.

This research places the issue of ALPS treated water into a wider context of other global issues and examines the role distance from Fukushima plays in the public’s engagement with the issue. It serves to highlight the mixed results of government efforts to win support for its ALPS discharge policy.

The purpose of this study is to explore the awareness, perception and attitude of consumers from Georgia toward smart, active and intelligent packaging of food products.

This study is based on a quantitative research method using a survey questionnaire tool to gather data from consumers in Georgia.

The scope of the sample is restricted to only one developing country. Yet, the research results are still significant in creating knowledge about innovative food packaging from different country contexts and to understanding the acceptance of intelligent active packaging by consumers.

Intelligent packaging facilitates companies with their sustainability efforts by reducing waste and environmental impact. It increases the desirability of products as responds to customer demands and leads to consumer satisfaction. Intelligent packaging can increase trust in bioproducts; for example, it is possible to track and check or monitor the origin of a product and prove that the product producer has really manufactured a bioproduct.

The study contributes to the discussion of the applicability and use of packaging with enhanced features in the food industry. In this respect, the performed pilot study fills the gap in the packaging literature by investigating consumers’ perspectives on intelligent packaging in Georgia – a non-EU, post-soviet, developing country.

Due to the rapid ageing of the continent's population, a significant surge in long-term care expenses for the elderly is expected across Europe in the coming years. Could a potential solution to this challenge involve the increased informal care provided by adult children? In this context, we examined a general view or moral duty of European citizens regarding whether adult children should assume responsibility for providing long-term care to the elderly.

Our multilevel analysis draws on individual-level data from the 2017 European Value Study and country-level data from various European sources encompassing participants from 21 member countries of the European Union.

The findings reveal that in nations where public long-term care services are sufficiently available and of superior quality, there is a negative sentiment towards the notion that adult children should bear the responsibility for elderly care. In total, 71% of the country-level variance in our dependent variable was explained by the availability and quality of formal long-term care in a country. Furthermore, various individual-level attributes contribute to shaping attitudes towards care-giving responsibility. We observed that women, middle-aged individuals, those without religious affiliations, those with modern gender role attitudes and non-immigrants tended to hold unfavourable attitudes towards the responsibility of adult children in long-term care provision.

There are relatively many studies on the general attitude of the population towards filial obligation. However, so far there have been very few studies available that examine the population's attitude towards the obligation of adult children to commit to their parents' long-term care. Our research explains the variation of the phenomenon in Europe with both country-level and individual-level factors.

Nuclear energy is a contested topic, requiring trade-offs in energy independence, ethicality and uncertainty. Anthropogenic climate change complicates these decisions further, with nuclear energy competing with other low-carbon and sustainable energy sources. Decisions about nuclear energy’s role, as part of a sustainable energy system, must be made in cooperation with all stakeholders. However, it is unclear how the public is involved in these decisions in the UK. This study aims to address this gap, exploring the degree to which public participation has occurred in the UK.

This paper conducted a scoping review of public participation in UK nuclear energy decision-making in the context of sustainable energy transitions, where the government retains and promotes nuclear energy as part of a sustainable energy system. Following a systematic literary search, this paper reviewed 28 academic and grey literature documents.

Public participation has primarily been conducted as consultations rather than active participation. There is limited evidence that consultations have meaningfully contributed to politically and socially responsible (i.e. individuals and groups working together for community benefit) decision-making, with public opinion on nuclear energy’s role being divided and is influenced by how it is framed.

Social aspects of nuclear energy development have historically received less attention than environmental and economic elements; the role of engagement and participation is relatively rare. Modern literature reviews in this context are largely absent, a gap this paper originally contribute to. This paper suggest ways in which how effective, inclusive engagement process could contribute to a fairer, responsible decision-making process and energy system in the UK.

Reducing carbon emissions in agriculture is vital for fostering sustainable agricultural growth and promoting ecological well-being in rural areas. The adoption of Low-Carbon Agriculture (LCA) by farmers holds great potential to accomplish substantial reductions in carbon emissions. The purpose of this study is to explore the farmers' preference and willingness to engage in LCA.

This study employs the Choice Experiment (CE) method to examine farmers' preferences and willingness to adopt LCA, using field survey data of 544 rural farmers in the Weihe River Basin between June and July 2023. We further investigate differences in willingness to pay (WTP) and personal characteristics among different farmer categories.

The empirical results reveal that farmers prioritize government-led initiatives providing pertinent technical training as a key aspect of the LCA program. Farmers' decisions to participate in LCA are influenced by factors including age, gender, education and the proportion of farm income in household income, with their evaluations further shaped by subjective attitudes and habits. Notably, we discovered that nearly half of the farmers exhibit indifference towards LCA attributes.

To the best of the authors' knowledge, this study is the first to investigate farmers' attitudes toward LCA from their own perspectives and to analyze the factors influencing them from both subjective and objective standpoints. This study presents a fresh perspective for advocating LCA, bolstering rural ecology and nurturing sustainable development in developing nations.