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The paper aims to examine agrochemical traders’ tax morale in three Ghanaian regions.

Primary data were collected from 92 respondents using structured questionnaires. A multistage sampling technique was employed and used in selecting respondents.. Descriptive statistics, factor analysis and quantile regression analysis were used to analyse data obtained via the questionnaires.

The study found tax reporting knowledge, tax calculating knowledge and tax payment knowledge to be the keen factors influencing agrochemical traders’ tax knowledge. It was also revealed that age, religion and marriage positively influence the tax morale of traders. Inversely, gender, high level of education and monthly sales were found to affect tax morale negatively. Moreover, trust (respect, trustworthiness and expertise knowledge) negatively influenced tax morale. Authorities’ tax knowledge and power (sanction and lockdown) were revealed to impact tax morale positively. However, tax morale decreases amongst agrochemical traders with higher tax morale when sanction increases.

Unlike previous studies which focussed on tax morale amongst individuals and firms outside the agribusiness sector, this study examined the tax morale within the informal agrochemical trading sector, which has recently attracted colossal patronage due to the high usage of agrochemicals amongst farmers in Africa and Ghana. This study also assumed tax morale to be at different levels; hence the factors that affect the morale at different levels differ. Therefore, the study examined the factors influencing tax morale amongst agrochemical traders by segregating tax morale into quartiles. Relating to theory, the economic deterrence theory was used to ground the study, which is not usually used in most tax morale studies.

Most teachers in the Gulf would agree that Arab learners struggle more with reading and writing than listening and speaking. One little considered possible influence on this is the particular visual processing requirements of English. This article suggests why visual processing or visual cognition might be a particular difficulty for Arab students reading English. It offers a simple classroom checklist that may assist teachers to notice if visual processing strain could be effecting their student’s attention, motivation and performance.

This paper aims to explore the market dynamics that led to a shift in Swedish consumers' alcohol preferences from schnapps to wine. Specifically, the study investigates how the Swedish state influenced consumers' alcohol habits and highlights the role of governance units in shaping consumer culture.

The study reconstructs the historical memory of the “Operation Vin”, a strategic marketing campaign implemented by Systembolaget from 1957 to 1985, to conceptualize the past and to uncover the structures and change dynamics of the Swedish alcohol market system. Following this approach, the research contrasts historical data from multiple sources with market-oriented ethnographical data and traces the trajectory of how the consumption of alcohol has changed as a consequence of the Swedish state’s initiatives.

The study offers two contributions to the literature in marketing and consumption history. Firstly, it uncovers the lines of actions (framing and settlement) involved in creating marketing systems and shaping consumer culture. Secondly, it explores how the state strategically leveraged its social skills to promote a specific type of alcohol consumption (wine) and to induce the Swedish consumer to cooperate in the refashioning of the alcohol field.

The authors aspire for this paper to offer valuable insights into how a state, as a governance entity, can shape consumer culture through a strategic blend of various regulatory measures, both gentle and forceful. The authors emphasize the pivotal role of social skills in fostering cooperation during the implementation of a new alcohol policy.

This paper provides valuable insights into the role of the Swedish state in shaping consumer culture and explores the strategic actions and marketing systems involved, contributing to marketing and consumption history literature.

John Constantinou discuss his role at Sony Computer Entertainment and how the company embraced sponsorship as a key part of its marketing strategy. He explains the need to rationalise the rights portfolio but emphasises how a balance of grass roots and very high profile event sponsorships can complement each other. Constantinou also discusses the issues that he sees as important in the development of sponsorship, pointing in particular to customer relationship management and research.

The purpose of this paper is to present the author’s method of conservative load spectrum (LS) derivation and close-proximity LS extrapolation applying a correction for measurement uncertainty caused by too low sampling frequency or signal noise, which may affect the load histories collected during the flying session and cause some recorded load increments to be lower than the actual values.

Having in mind that the recorded load signal is burdened with some measurement error, a conservative approach was applied during qualification of the recorded values into 32 discrete load-level intervals and derivation of 32 × 32 half-cycle arrays. A part of each cell value of the half-cycle array was dispersed into the neighboring cells placed above by using a random number generator. It resulted in an increase in the number of load increments, which were one or two intervals higher than those resulting from direct data processing. Such an array was termed a conservative clone of the actual LS. The close-proximity approximation consisted of multiplication of the LSs clones and their aggregation. This way, the LS for extended time of operation was obtained. The whole process was conducted in the MS Excel environment.

Fatigue life calculated for a chosen element of aircraft structure using conservative LS is about 20%–60% lower than for the actual LS (depending on the applied value of dispersion coefficients used in the procedure of LSs clones generation). It means that such a result gives a bigger safety margin when operational life of the aircraft is estimated or when the fatigue test for an extended operational period is programed based on a limited quantity of data from a flying session.

This paper presents a proposal for a novel, conservative approach to fatigue life estimation based on the short-term LS derived from the load signal recorded during the flying session.

Climate finance is regularly not only seen as a tool to efficiently combat global warming but also to solve development problems in the recipient countries and to support the attainment of sustainable development goals. Thereby, conflicts between distributive and allocative objectives arise, which threaten the overall performance of such transfer schemes. Given the severity of the climate change problem, this study aims to raise concerns about whether the world can afford climate transfer schemes that do not focus on prevention of (and adaptation to) climate change but might be considered as a vehicle of rent-seeking by many agents.

Future designs of international transfer schemes within the framework of the Paris Agreement are to be based on experience gained from existing mechanisms. Therefore, the authors examine different existing schemes using a graphical technique first proposed by David Pearce and describe the conflicts between allocative and distributional goals that arise.

In line with the famous Tinbergen rule, the authors argue that other sustainability problems and issues of global fairness should not be primarily addressed by climate finance but should be mainly tackled by other means.

As there is still ongoing, intense discussion about how the international transfer schemes addressed in Article 6 of the Paris Agreement should be designed, the research will help to sort some of the key arguments.

There are prominent international documents (like the Paris Agreement and the UN 2030 Agenda for Sustainable Development) seeking to address different goals simultaneously. While synergies between policies is desirable, there are major challenges for policy coordination. Addressing several different goals using fewer policy instruments, for example, will not succeed as the Tinbergen Rule points out.

The integration of co-benefits in the analysis allows for taking into account the social effects of climate policy. As the authors argue, climate finance approaches could become overstrained if policymakers would consider them as tools to also solve local sustainability problems.

In this paper, the authors will not only examine what can be learnt from the clean development mechanism (CDM) for future schemes under Article 6 of the Paris Agreement but also observe the experiences gained from a non-CDM scheme. So the authors pay attention to the Trust Fund of the Global Environment Facility (GEF) which was established with global benefit orientation, i.e. – unlike the CDM – it was not regarded as an additional goal to support local sustainable development. Yet, despite its disregard of local co-benefits, the authors think that it is of particular importance to include the GEF in the analysis, as some important lessons can be learnt from it.