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The study aims to define a research agenda for creating resource-efficient supply chains (RESCs) by identifying and analysing their key characteristics as well as future research opportunities.

We follow a systematic review method to analyse the literature and to understand RESC, taking a substantive theory approach. Our approach is grounded in a specific domain, the agri-food sector, because it is an intensive user of an extensive range of resources.

The review shows that works of literature has looked at the use of resources primarily from the environmental impact perspective. There is a need to explore whether or not and how logistics/supply chain decisions will affect the overall configuration of future food supply chains in an era of resource scarcity and depletion and what the trade-offs will be.

The paper proposes an agenda for future research in the area of RESC. The framework proposed along with the key characteristics identified for RESC can be applied to other sectors.

Our research should facilitate further understanding of the implications and trade-offs of supply chain decisions taken on the use of resources by supply chain managers.

The paper explores the interaction between supply chains and natural resources and defines the key characteristics of RESC.

This study aims to investigate how attributes associated with local food (intrinsic product quality; local support) motivate purchase behaviour. Previous research assumes heterogeneity in consumer motivation, but this has never been formally assessed. As such, the influence of local food attributes in motivating product use is integrated into a model in which consumer values and personal characteristics/situational variables are specified as moderators.

Eight hypotheses are tested using data collected from a quota sample of respondents recruited via an online panel of 1,223 shoppers. A three-stage analysis is used using structural equation modelling. Moderation effects are tested using both latent interactions and multiple-group analysis.

Shoppers purchase local food more frequently as a consequence of local support rather than intrinsic product quality. Unpicking these relationships reveal that local support has an amplified effect when local identity is higher, and when the shopper is either female or of an older age (55 years plus). Surprisingly, the influence of intrinsic product quality is equivalent by gender, age and location (rural/urban).

Marketers promoting locally produced foods should focus on both the intrinsic attributes of local food as well as the role it plays within the local community. The latter is more likely to be successful with communications aimed at women and older consumers.

With previous studies focusing on how local food attributes influence favourable consumer behaviours, the current study unpicks these relationships by examining heterogeneity in responses. This is the first study to concurrently use attributes, values and personal characteristics/situational variables in explaining shopping behaviour for local food.

The purpose of this paper is to present a conceptual frame for scholars who draws on the conflicting logics of the postpandemic university.

This feature paper is based on a systematic review of research and studies conducted in the field of higher education. It illustrates broader trends with respect to how the various elements of contemporary and conflicting challenges present themselves within higher education institutions (HEIs).

A combination of literature review and fieldwork across a broad range of scientific fields presents a potentially powerful means of reducing the gap between research and practice. For this reason, this paper sets out to provide conceptual perspectives as to contemporary and conflicting challenges in higher education.

This paper presents many descriptive results from HEIs in the western world which do not allow for making global inferences toward the entire higher education sector.

The results have a number of implications for the postpandemic university. Among them are that HEIs should not only be more open toward contemporary changes but also embrace previously excluded student populations with their purpose-driven and sustainable orientation toward life.

This paper presents a conceptual contribution to contemporary challenges in higher education as a way of refraining from one-size-fits-all approaches. It demonstrates how institutional positioning and profiling depend on conflicting logics. Consequently, each institution of higher learning needs to address these challenges in line with their strategic, economic and political settings.

The extraction of natural resources has long been part of economic development in small islands. The damage to environment and health is extensive, even rendering once productive islands virtually uninhabitable. Rather than providing long-term benefits to the population or to the environment, the culture of “extractivism” – a nonreciprocal approach where resources are removed and used with little care or regard to consequences – has instead left many in far more fragile circumstances, increasingly dependent on external income. The purpose of this paper is to show how continued extractivism in small islands is contributing to global climate change and increasing climate risks to the local communities.

Through a series of case studies, this paper examines the history of extractivism in small islands in Oceania, its contribution to environmental degradation locally and its impacts on health.

It examines how extractivism continues today, with local impacts on environment, health and wellbeing and its much more far-reaching consequences for global climate change and human health. At the same time, these island countries have heightened sensitivity to climate change due to their isolation, poverty and already variable climate, whereas the damage to natural resources, the disruption, economic dependence and adverse health impacts caused by extractivism impart reduced resilience to the new climate hazards in those communities.

This paper proposes alternatives to resource extractivism with options for climate compatible development in small islands that are health-promoting and build community resilience in the face of increasing threats from climate change.

Extractivism is a new concept that has not previously been applied to understanding health implications of resource exploitation thorough the conduit of climate change. Small-island countries are simultaneously exposed to widespread extractivism, including of materials contributing to global climate change, and are among the most vulnerable to the hazards that climate change brings.

This paper explores the relationship between earnings management and firms' value through the moderating effect of the missing elements – corporate social responsibility (CSR) disclosure and state ownership in Russian companies. The main argument of the paper is that CSR disclosure can be used as a mitigating mechanism to weaken the negative relationship between earnings manipulation and market value. Additionally test whether state ownership is an important moderating factor in this relationship are conducted as state has always played an important role in the emerging Russian market.

The hypotheses are tested on panel data for 223 publicly listed Russian firms for the period 2012–2018. A number of robustness tests are used to check the obtained results for consistency. Following previous research GMM method is employed to address endogeneity concerns.

Supported by stakeholder theory, it is observed that firms that disclosed more CSR information experience a weaker negative relationship between earnings management and market value because investors and other stakeholders positively evaluate a positive CSR image. This negative effect of earnings management on market value is even weaker for state-owned companies as market participants appreciate involvement of state-owned companies in CSR activities and place greater expectations on these firms to be responsible without clear understanding whether these actions are “window dressing” for this type of companies or not.

The study results provide new insights into the relation between earnings management, firm's value, CSR disclosure and state ownership in emerging-market firms. The paper highlight the importance of considering country-specific factors, such as state ownership, while analysing the market reaction on CSR disclosure and earnings management since the institutional peculiarities may help to explain differences in the obtained results.

This study examines whether Brazilian health insurance companies (HICs) engage in earnings management through discretionary accruals or operational decisions by refraining from reporting a low indicator of sustainability in the market (IDSM).

The study used the Jones and Modified Jones models to identify earnings management through discretionary accruals and used the model described by Roychowdhury to estimate the abnormal behaviors of operational decisions. Data covering 2012 to 2018 were collected from the ANS website.

The results show that HICs engaged in earnings management to avoid reporting a low IDSM. The findings should help health insurance clients make decisions regarding the purchase or change of health insurance. The findings should also encourage regulators to improve their evaluation of the economic and financial risks around HICs.

The National Agency of Supplementary Health (ANS) established a qualification program for HICs, monitoring them based on a set of indicators. Managers may have an incentive to use earnings management to obtain indices that meet the requirements of the ANS qualification program in order to avoid showing signs of abnormality.

本研究旨在探討巴西的醫療保險公司，透過避免報導低的市場可持續性指標，是以裁決性應計，抑或是以操作決策來進行盈餘管理。

國立輔助醫療辦事處 (註：此為直譯)(The National Agency of Supplementary Health)為醫療保險公司建立了一個資格檢定機制，基於一套指標來監管這些公司。公司主管或會有鼓勵性的誘因去使用盈餘管理來取得符合國立輔助醫療辦事處資格檢定機制所要求的指標，從而避免顯示異常的跡象。

本研究使用Jones 模型及Modified Jones模型，透過裁決性應計來辨認盈餘管理，研究亦使用羅伊喬杜里 (Roychowdhury) 描述的模型， 來估計操作決策的異常行為。數據取自國立輔助醫療辦事處的網址，並涵蓋2012年至2018年期間。

研究結果顯示，醫療保險公司進行盈餘管理，以求避免報導低的市場可持續性指標。研究結果應可幫助醫療保險客戶在購買或更改醫療保險時作適當的決定。研究結果亦可鼓勵監管者改善他們對醫療保險公司的經濟及財務風險所作的評估。