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The construction industry is widely recognized as one of the most hazardous sectors in the world. Despite extensive research on safety management, a critical issue remains that insufficient attention is devoted to safety practices in rural areas. Notably, accidents frequently occur during the construction of rural self-built houses (RSH) in China. Safety management tends to be overlooked due to the perceived simplicity of the construction process. Furthermore, it is essential to acknowledge that China currently lacks comprehensive laws and regulations governing safety management in RSH construction. This paper aims to analyze the behavior of key stakeholders (including households, workmen, rural village committee and the government) and propose recommendations to mitigate safety risks associated with RSH construction.

This paper applies evolutionary game theory to analyze the symbiotic evolution among households, workmen and rural village committee, in situations with or without government participation. Additionally, numerical simulation is utilized to examine the outcomes of various strategies implemented by the government.

Without government participation, households, workmen, and rural village committee tend to prioritize maximizing apparent benefits, often overlooking the potential safety risks. Numerical simulations reveal that while government involvement can guide these parties towards safer decisions, achieving the desired outcomes necessitates the adoption of reasonable and effective strategies. Thus, the government needs to offer targeted subsidies to these stakeholders.

Considering that during the construction phase, stakeholders are the main administrators accountable for safety management. However, there exists insufficient research examining the impact of stakeholder behavior on RSH construction safety. This study aims to analyze the behavior of stakeholders about how to reduce the safety risks in building RSH. Thus, the authors intend to contribute to knowledge in this area by establishing evolutionary game model. Firstly, this study carried out a theoretical by using tripartite evolutionary game to reveal the reasons for the high safety risk during building RSH. Practically, this research points out the important role of households, workmen and rural village committee in improving safety management in rural areas. Besides, some suggestions are proposed to the government about how to reduce construction safety risks in rural areas.

The study aims to understand the relationship between facilitating, demoting, motivating factors and visit intention; and to clarify the role of death anxiety before visiting a dark exhibition.

Partial least squares structural equation modeling was adopted to analyze data from 426 potential visitors to the Capuchin Crypt in Rome (Italy).

Results demonstrate that dark fascination, prestige, reflection on death and mortality and interpersonal facilitators are the main drivers of visit intention, and structural constraints are the main demoting factors. Contrary to expectations, intrapersonal constraints have a positive influence on motivators and indirectly on visit intention, and death anxiety has mixed results.

Data collection from only one dark exhibition requires that the generalization of the results must be done with care.

Conclusions enabled a better understanding of pre-trip tourist behavior, providing valuable suggestions for the communication strategy of Destination Management Organizations (DMOs) and site managers.

The study adopts a consolidated and empirical approach to studying facilitators, motivators, constraints and visit intention, as well as the effect of death anxiety. To the best of the author’s knowledge, this is the first study to develop a comprehensive investigation of these four constructs, whether at the darker or the lighter end of the dark tourism spectrum. Consequently, it offers a better understanding of lighter dark attractions, which allows DMOs and others to improve the communication of their tourism products.

Loneliness is widely prevalent in modern society. Despite the growth in studies, very limited studies so far have attempted to systematically review the literature. This study aims to consolidate the antecedents of loneliness by reviewing the literature.

The systematic literature review method is adopted to identify the antecedents. Full texts of each article were taken for analysis which was published from 2002 to 2022. Multiple databases were examined and total of 60 articles were included for systematic literature review.

The study presents the descriptive analysis of the articles. Also, the paper thematically presents the key antecedents of loneliness in three themes (a) Loss of love, (b) Individual cognitive and personal factors and (c) Childhood experiences and parenting practices. The study also highlights the moderating effect of demographic factors and lifestyle changes.

The current study is the first systematic literature review to present the antecedents of loneliness. The study contributes by offering an enhanced understanding of loneliness. Also, the study presents contemporary understanding of loneliness and proposes a conceptual framework. The findings are useful to academicians as well as policymakers.

The existence of a wedding organizer plays an essential role in realizing the dream wedding of the bride and groom and the progression of a family-centred structure. The wedding organizer industry is one of the business sectors that experienced a significant impact during the COVID-19 pandemic due to various policies restricting mobility and interaction. This study aims to answer research questions: What challenges are experienced by wedding organizers in the context of COVID-19? What factors drive entrepreneurial resilience for family business continuity in the face of the COVID-19 pandemic?

This study uses a qualitative research design through semi-structured in-depth interviews with eight wedding organizers in Indonesia with questions centred around the context of the family in the event.

This study found several challenges faced by wedding organizers, including personal barriers and environmental challenges due to the COVID-19 pandemic. The four drivers of entrepreneurial resilience of wedding organizers in dealing with the COVID-19 crisis include entrepreneurial motivations, entrepreneurial characteristics, firm strategies, and environmental support. These factors create a positive interaction effect for the continuity of the wedding event organizers.

This study contributes to the literature by providing valuable insights into the broader entrepreneurial resilience issue and offering practical recommendations for wedding organizers and other entrepreneurs facing similar challenges. This study has both academic and practical implications in providing event management guidance and future avenues of research in this field.

This paper aims to present two Anand’s model parameter sets for the multilayer silver–tin (AgSn) transient liquid phase (TLP) foils.

The AgSn TLP test samples are manufactured using pre-defined optimized TLP bonding process parameters. Consequently, tensile and creep tests are conducted at various loading temperatures to generate stress–strain and creep data to accurately determine the elastic properties and two sets of Anand model creep coefficients. The resultant tensile- and creep-based constitutive models are subsequently used in extensive finite element simulations to precisely survey the mechanical response of the AgSn TLP bonds in power electronics due to different thermal loads.

The response of both models is thoroughly addressed in terms of stress–strain relationships, inelastic strain energy densities and equivalent plastic strains. The simulation results revealed that the testing conditions and parameters can significantly influence the values of the fitted Anand coefficients and consequently affect the resultant FEA-computed mechanical response of the TLP bonds. Therefore, this paper suggests that extreme care has to be taken when planning experiments for the estimation of creep parameters of the AgSn TLP joints.

In literature, there is no constitutive modeling data on the AgSn TLP bonds.

This study addresses the gap in research concerning student attitudes toward ethics and social responsibility (E&SR) within diverse organizational contexts, specifically as they transition into managerial and non-managerial roles.

A total of 425 business students from four universities participated. To determine statistically significant differences between potential managers and non-managers (M&NM), a paired comparison inferential t-test was employed.

The study revealed positive E&SR attitudes among business students. However, it differed from existing literature by finding a significant difference in perceived E&SR importance between aspirants in managerial and non-managerial positions. Notably, non-managerial students exhibited significantly stronger support for these principles.

This study, conducted in an emerging economy, offers a unique perspective by analyzing E&SR perceptions across both potential management and non-management employees. Given the direct and indirect influence employee perceptions have on business performance, this research sheds light on the crucial role of E&SR in management practices. The findings are further substantiated by robust data and include implications for human resource management, along with suggestions for future research directions.

This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.

This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.

The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.

The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.

The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.

This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.

This paper aims to study the impact of tax avoidance on corporate risk. It also examines the moderating impact of tax risk on the relationship between tax avoidance and firm risk.

Based on available information in the DATASTREAM database about a sample of French firms listed in the CAC 40 from 2010 to 2022, the study uses the feasible generalized least squares method to investigate the impact of tax avoidance on firm risk and the moderating impact of tax risk. To check the robustness of our results, the authors changed the measurement of variables to identify potential biases and they significantly mitigated the endogeneity concerns using instrumental variable regression. Additional estimations were performed, first by using book-tax differences (BTD) and its components, i.e. temporary and permanent, and second by retesting hypotheses of years before the outbreak of the corona virus disease 2019 (COVID-19) pandemic.

The results show that tax avoidance negatively affects the firm risk while tax risk has a positive effect on firm risk. More importantly, tax risk moderates the negative impact of tax avoidance on the firm risk. When tax avoidance is associated with a high level of tax risk, it leads to a high firm risk. Accordingly, tax avoidance should be considered in conjunction with tax risk when studying the effect put on the firm risk. Further analyses indicate that tax risk moderates the negative relationship between permanent BTD and firm risk.

The major limitation of this study is that it focuses only on French-listed firms, which make it difficult to generalize the results. Furthermore, the authors did not introduce governance variables into our models. An effective governance system and transparent information can reduce some of the perverse effects of risky tax avoidance by reducing the tax avoidance costs. The obtained results are of great interest to researchers who need to include the tax risk concept in their examination of the tax avoidance impacts.

The results are useful for investors wishing to make sound decisions regarding risky tax avoidance practices. Furthermore, the results may signal the need for French policymakers to make more efforts to reduce risky tax avoidance activities that are harmful to investors. They must enforce the existence and the reporting of a tax risk management strategy by firms.

This study contributes to the growing body of literature on the tax avoidance effects with a special focus on firm risk. This study provides the first French evidence of the role of tax risk in the relationship between tax avoidance and firm risk.