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This paper aims to investigate the cultural meanings of excessive drinking in three different countries with different levels of alcohol use chosen as case studies of wider geographies representing Northern (Denmark), Southern (Italy) and Eastern (Estonia) Europe.

Data were collected according to the Reception Analytical Group Interview method, using video clips as stimuli to enhance comparability. Eight online focus groups were organized in each country for a total number of 128 participants. Symbolic boundaries defining what drinking patterns are socially acceptable were then analysed to look at cross-national variations.

Results show how different conceptualizations of excessive drinking persist, although a convergence process among drinking patterns is also observed, which suggests that differences mainly depend on meanings and values attributed to intoxication. These are both rooted in the traditional drinking cultures and affected by ongoing social and economic change processes.

Because of the chosen research approach, the research results may lack generalizability, even at country level, as there are differences also within the same drinking culture; however, addressing these differences was beyond the scope of the present study, which aimed to contribute to understanding persisting differences in European drinking culture despite different drivers seem to act for globalization of drinking habits.

The paper includes implications for the development of tailored and effective prevention messages, considering rooted attitudes and cultural values attached to drinking and drunkenness in different European geographies, which are also related to conceptualizations of risks and pleasure.

This paper fulfils an identified need to understand persisting differences in alcohol-related behaviours and outcome in different European countries emerging from quantitative data.

The purpose of this study is to examine the buyers’ preferences influencing the purchase of privately developed affordable housing in Kolkata and to determine whether unsold houses result from misalignment with these preferences.

The literature review and user-opinion survey identified 119 independent variables that indicate buyers’ preferences. A questionnaire survey of 383 households in affordable housing units from 32 housing complexes in Kolkata recorded buyers’ preferences and satisfaction against the independent variables grouped under five levels of characteristics. The product weights of variables derived from the rank sum method and percentage satisfaction give the Utility Score. Multivariate regression and univariate linear regressions were conducted to determine the significance of each Level of characteristics and each variable, identifying the significant variables that would affect the sale of affordable houses.

The multivariate regression analysis has indicated that 68.56% of the variation in the percentage of unsold houses was explained by the five utility scores, which affirms that misalignment with buyers’ preferences significantly affects the sale of privately developed affordable houses. Furthermore, building and neighbourhood-level utility show the highest significance as predictors, while city-level and miscellaneous utility have moderate significance, but housing complex-level utility lacks statistical significance.

This study addresses a research gap in privately developed affordable housing in Kolkata, enhancing understanding of buyer preferences in this segment.

The purpose of this study is to discuss the most relevant literature related to the adoption of International Public Sector Accounting Standards (IPSAS) in the public sector in developed and developing countries, identifying the constraints and stimuli they represent in the implementation of the public accounting reform. It also presents future research proposals on the factors identified.

The methodology is based on a systematic review of the literature described by Moher et al. (2009). The final sample includes 90 academic papers published from 2000 to 2022.

The main findings indicate that there are differences between constraints and stimuli in the implementation of accounting standards between developed and developing countries. In terms of constraints, the main factor in developed countries is the lack of training, whereas in developing countries it is the limitation on financial resources. In addition, the results demonstrate that in developed countries the factors that most encourage the implementation of accounting standards are modernization and improvement of accounting, while in developing countries, encouragement comes mainly from external and internal pressure.

This study helps countries and institutions to learn from experience and better prepare for the accounting reforms of public administration that they will undertake. Managers of public organizations may be willing to make decisions in the adoption of IPSAS if they take into account the factors established herein.

This study helps countries and institutions to learn from the experience, better prepare for the public administration accounting reforms that they will undertake and add greater transparency in the accountability of public accounts to citizens.

In addition to previous studies, this study addresses a number of factors perceived by those involved in the implementation of IPSAS in developed and developing countries and provides a robust research agenda to pursue during the coming years, as there are several important unexplored questions that invite further research.

In the context of promoting sustainable development in SMEs, the present study aims to investigate the relationship among solution dimensions based on the Industry 4.0 (I4.0) concept.

The study employs a comprehensive methodology that includes a systematic literature review, workshop, grounded theory and interpretive structural modeling. Various dimensions concerning I4.0 sustainability are tested and evaluated using a questionnaire design followed by hypothesis formulation. Further, grounded theory is used to extract the key solution dimensions that capture the essence of I4.0 implementation in SMEs. Finally, the solution dimensions for I4.0 sustainability are modeled using the ISM approach to understand the structural interdependencies among them, and Matrice d'Impacts Croisés Multiplication Applied to a Classification (MICMAC) analysis is done to understand the driving and dependence power among these dimensions.

The study identified 14 solution dimensions for the implementation of I4.0 in SMEs for sustainable development. Out of the 14 solution dimensions, human resource training programs (D4) appear at level 11, followed by top management commitment (D1), strategic collaborations (D3) and coordination among key stakeholders (D5) at level 2 in the hierarchical interpretive structural modeling (ISM) model. Also, these dimensions have an effect size of more than 0.50 which indicates a substantial correlation between the sustainability dimensions and Industry 4.0 implementation in SMEs.

The study contributes to the overall goal of fostering sustainability within the SME sector, which can pave the way for various stakeholders for the successful implementation of I4.0 sustainable solution dimensions.