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The study focuses on drug safety regulation capture, reveals the inner mechanism and evolutionary characteristics of drug safety regulation capture and provides suggestions for effective regulation by pharmacovigilance.

The article introduces prospect theory into the game strategy analysis of drug safety events, constructs a benefit perception matrix based on psychological perception and analyzes the risk selection strategies and constraints on stable outcomes for both drug companies and drug regulatory authorities. Moreover, simulation was used to analyze the choice of results of different parameters on the game strategy.

The results found that the system does not have a stable equilibrium strategy under the role of cognitive psychology. The risk transfer coefficient, penalty cost, risk loss, regulatory benefit, regulatory success probability and risk discount coefficient directly acted in the direction of system evolution toward the system stable strategy. There is a critical effect on the behavioral strategies of drug manufacturers and drug supervisors, which exceeds a certain intensity before the behavioral strategies in repeated games tend to stabilize.

In this article, the authors constructed the perceived benefit matrix through the prospect value function to analyze the behavioral evolution game strategies of drug companies and FDA in the regulatory process, and to evaluate the evolution law of each factor.

Drawing on the wisdom of ancient Chinese philosopher Xunzi, this paper aims to present a novel mechanism for governing opportunism, referred to as “cultivational governance.” By examining the role of artificial intelligence (AI) resources possessed by e-commerce platforms, the authors explore how these resources contribute to mitigating seller opportunism. The central hypothesis of this study posits that two distinct types of AI resources, namely, AI technology resources and AI human resources, serve as crucial factors in curbing seller opportunism. Furthermore, the authors propose that platform digital empowerment and value cocreation act as mediating variables linking AI resources to opportunism.

Based on the resource-based view and resource orchestration theory, the authors developed a framework and tested it using survey data from sellers. This framework encompasses five key variables: e-commerce platform’s AI technology resources, AI human resources, platform digital empowerment, value cocreation and seller opportunism. Regression analysis was used for data analysis.

The empirical results validate the effectiveness of cultivational governance mechanisms, as both AI resources effectively suppress seller opportunism through digital empowerment and value cocreation. Specifically, e-commerce platforms’ AI technology resources significantly promote value cocreation and platform digital empowerment, while AI human resources primarily contribute to platform digital empowerment. Although platform digital empowerment encourages value cocreation, its direct impact on reducing seller opportunism was not supported. Notably, value cocreation negatively affects seller opportunism.

The present research mainly contributes to the marketing channel governance literature by introducing a new approach to inhibit opportunism, namely, the cultivational governance mechanism.

Studies show that supervisor incivility can have detrimental consequences for subordinates. However, little is known about the job and personal resources that can reduce the effect of supervisor incivility on subordinates' counterproductive work behavior (CWB). Based on the Job Demand-Resources (JD-R) model, we investigate social job crafting (job resource) and internal locus of control (LOC; personal resource) as buffers on the relationship between supervisor incivility and subordinates' CWB toward the organization.

Two field studies to test our proposed hypotheses were conducted. A two-wave time-lagged design was used and data was collected from 115 supervisors and 318 subordinates from a large electricity provider company (study 1) and 121 employee–coworker dyads from a large insurance company (study 2).

Across the two studies it was found that supervisor incivility positively relates to subordinates' CWB toward the organization. Further, this relationship was weaker for individuals with high internal LOC and those who engaged in social job crafting.

The findings are helpful for HR managers to figure out how to stop supervisor incivility through civility training and motivating employees to social job crafting behavior.

This study implies that social job crafting (job resource) and internal LOC (personal resource) are essential factors that can reduce the effects of supervisor incivility on subordinates' CWB toward the organization.

The study examined the impact of feedback types through a learning management system (LMS) on employees’ training performance. The purpose of this study is to establish effective feedback on advanced technologies for promoting corporate training.

A total of 148 trainees were recruited from a multinational medical company. Employees were randomly assigned to receive feedback from shallow to more constructive details on their learning performance with LMS. Data sources included are employees’ goal setting (GS) performance evaluated by the experts and their posttest scores obtained from the LMS. A series of statistical analyses were performed to investigate the impact of feedback intervention on employees’ GS and their impacts on corporate training results.

GS has a significant impact on learning outcomes. Employees who set greater specific goals attained higher scores. Furthermore, feedback with more formative evaluation and constructive developmental advice resulted in the most significant positive influence on the relationship between participants’ GS and learning outcomes.

Organizations can benefit from delivering appropriate feedback using LMS to enhance employees’ GS and learning efficacy in corporate training.

This study is one of the first to examine the moderating effect of feedback provided by LMS on GS and online learning performance in corporate training. This study contributes to GS theory for practical application and proposes a viable method for remote learning. The current study’s findings can be used to provide educational psychological insights for training and learning in industrial contexts.

The purpose of this study is to explore the interplay between electronic service quality, user experience (UX) and overall customer satisfaction. Additionally, it aims to assess the suitability of E-S-QUAL and UX metrics within the cultural context of Greece.

Data were collected from 310 Internet users based on their last online purchase from an e-retail website. To evaluate the conceptual model, the authors used partial least squares structural equation modeling (PLS-SEM).

The findings of this study validate the scales' reliability and validity in the realm of electronic commerce (e-commerce) in Greece. The findings also emphasize the favorable association between e-service quality and UX with overall satisfaction, while indicating that e-service quality plays a partial mediating role in the relationship between UX and customer satisfaction.

The authors' study enhances the existing theory by introducing a new multi-dimensional conceptual framework that illuminates the relative importance of the dimensions within the scales. Additionally, it offers valuable insights into the impacts of e-service quality and UX on overall satisfaction, providing managers and practitioners with a tool to evaluate the quality of their electronic services and make necessary adjustments to meet the needs of their customers.

Building on an integration of strategic human resource capital management and human capital disclosure literature streams, this paper explores the associations between human resource performance and human resource disclosure in the financial services sector.

Using content analysis and panel regression methods, the paper examines the extent, nature, and information content of human capital disclosures in the financial services sectors in North America during the global financial crisis period.

Labor costs and marginal labor productivity are significantly associated with human resource disclosure and the latter is significantly related to both financial (explicit) and non-financial (implicit or relational) components of the employment relationship. Results show inverted effects between the US and Canadian samples. The findings support a contingency view or “best-fit” approach to human resource capital management.

Differences in labor market structures and human capital attributes could have significant impacts on human capital disclosure strategies. More transparent and detailed disclosures regarding human resource capital management may provide useful and relevant information for investors and stakeholders in general.

The study provides insights into how labor market structures and human capital attributes jointly affect the extent and nature of corporate disclosures with regards to rents distribution and relational governance between employers and employees.

The objective of this chapter is to identify the key characteristics of Global Services businesses that will thrive and achieve success in the future. These factors are integrated into three main pillars, which we refer to as the Triple-Win. The first and most obvious pillar is technology as a tool. The second pillar is the design and sustainability of the business model, without which the previous factor would be merely a cost and not an investment. And last but not the least, there is the purpose which gives meaning to the proposal, focusing on the human being and their environment. The DIDPAGA business model sits at the intersection of these three elements.

The authors investigate the role of financial literacy in influencing the relationship between human capital and social capital, with access to finance of micro, small and medium enterprises (MSMEs).

Data were gathered from 337 MSMEs in Brunei Darussalam, and analysis on the data was carried out using a number of statistical methods. The relationships between human capital, social capital, financial literacy and access to finance were analyzed using PLS-SEM.

The results show that human capital does influence access to finance but contrary to previous studies, the influence is negative. Financial literacy is an important element in the relationship between human capital, social capital and access to finance, although it plays a greater role in the relationship between social capital and access to finance. Further analysis shows that financial knowledge is significant in moderating the relationships between human and social capital with access to finance. Financial skills is found to only moderate the relationship between social capital and access to finance.

To the authors' knowledge, this study is the first that integrates the human capital, social capital, financial literacy and access to finance in a single model. The authors also highlight the importance of enhancing the financial literacy of MSMEs so that the problem of access to finance can be alleviated, especially in developing countries.

The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the instigation and advancement of a culture of sustainable development.

A qualitative approach was used to analyse the case of Waratah Coal Pty Ltd vs Youth Verdict Ltd – a dispute over a lease to establish a coal mine. The study draws on Carnegie et al.’s (2021a, 2021b) multidimensional definition of accounting and the Carnegie et al.’s (2023) framework for analysis to explore how different parties drew on accounting concepts to support their position over the sustainability of the mining lease proposal.

A multidimensional perspective on accounting appears to have clear transformative potential and can be used to champion a culture of sustainable development. This approach also has broad societal, environmental and moral implications that transcend Western financial metrics. This study shows that relying solely on accounting as a technical practice to pursue economic benefits can result in contested arguments. Overall, this analysis illustrates how the wider public, and notably First Nations communities, might challenge accounting methodologies that marginalise cultural and social narratives.

This paper expands accounting research by demonstrating how fully embracing accounting’s capacities can create a space for hearing multiple voices, including those silenced by Western accounting practices. Specifically, this study presents a unique case in which the authors incorporate the voices and views of those affected by accounting-based decisions.