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This study investigated what are the effective leadership styles and practices that boost employees’ work outcomes during the COVID-19 pandemic from the perspective of facilities management professionals (FMPs).

Three predominant leadership styles (transformational, transactional contingent reward and disaster management) were operationalized into 38 leadership practices (X variables) and 8 work outcomes (Y variables). The explanatory sequential research design was adopted. Online questionnaire survey was first conducted on FMPs who managed facilities during the critical periods of COVID-19 pandemic in Singapore. In-depth interviews were then carried out with subject matter experts to elaborate on the quantitative findings.

During the pandemic, FMPs were significantly stressed at work, but also experienced significant job satisfaction and satisfaction with their leaders/supervisors. Statistical results revealed a range of leadership practices that are significantly correlated with FMPs’ work outcomes. One leadership practice is critical as it affects 4 of the 8 FMPs’ work outcomes - frequently acknowledging employees’ good performance during the pandemic.

The study explored 3 leadership styles. There are other styles like laissez faire and servant leadership that might also affect work outcomes.

Based on the findings, suggestions were provided to organizations that employ FMPs on how to improve their work outcomes during a crisis such as a pandemic.

The novelty is the discovery that in the context of a global disaster such as the COVID-19 pandemic, the most relevant leadership styles to boost employees’ work outcomes are transactional contingent reward and disaster management leadership. The study adds to knowledge by showing that not one leadership style is superior – all 3 styles are complementary, but distinct, forms of leadership that need to work in tandem to boost FMPs’ work outcomes during a crisis such as a pandemic.

This study aims to assess the negative aspect of social media use among college students in India. A conceptual model showing the relationship between excessive social media use (ESMU) and academic performance of college students has been developed and tested. Further, the moderating role of psychological well-being and avoidance strategies were investigated.

A survey instrument was developed, and data was collected from 557 college students from higher educational institutions in southern India. First, the psychometric properties of the measures were tested using the Lisrel software for covariance-based structural equation modeling. Second, the structural model was tested by using PROCESS macros.

The results reveal that ESMU is a precursor to anxiety and academic performance. The findings also indicate that anxiety mediates the relationship between ESMU and academic performance. Psychological well-being and avoidance strategies were significant moderators in the relationship between ESMU and anxiety.

The multi-layered conceptual model was developed and tested in the context of a developing country (India) and investigated the effect of ESMU by college students on their academic performance and anxiety. The three-way interaction between psychological well-being (first moderator), avoidance strategies (second moderator) and ESMU influencing academic performance mediated through anxiety is studied in this research. To the best of the authors’ knowledge, such a moderated moderated-mediation in connection with social media use is a unique contribution of this study.

This study examines the association between geopolitical risk (GPR) and corporate tax, which is a major source of revenue for the government and a significant explicit cost for firms. The authors use a comprehensive measure of GPR to study its effects on corporate taxes by using an international sample.

The authors adopt the geopolitical measure constructed by Caldara and Iacoviello (2022) as a proxy for GPR and cash-effective tax rate benchmarked with statutory tax rate to measure corporate tax avoidance. The authors employ panel regression with fixed effects (FEs) to investigate the impact of GPR on corporate tax avoidance. The authors also conduct a battery of robustness tests to ensure the strength of the study’s results.

This study’s empirical results indicate that sample firms increase their tax avoidance amid increasing GPR. Further analyses show that financial constraints incentivize firms to avoid taxes during rising geopolitical tensions. The authors also provide evidence on the role of firm-level and country-level governance in weakening the association between GPR and tax avoidance.

Policymakers and governments may strengthen the enforcement rule to limit aggressive tax practices of corporates during GPR to balance fiscal deficit. In addition, this study sheds light on the debate among administrators and politicians over the efficacy of current tax laws and governance structures in the presence of heightened GPR.

The authors extend the literature on GPR by analyzing its effect on corporate tax avoidance. Unlike existing single-country studies, the authors use a cross-country setup to investigate the impact of GPR on tax avoidance, making this study’s results more generalizable as the authors control for a host of country, industry, and time factors. Apart from political uncertainty, terrorism, and climatic issues, the authors document GPR as a strong macroeconomic driver of corporate tax avoidance. The authors make a new contribution to the literature on the moderating role of governance and institutional factors on the association between tax avoidance and GPR in an international context. The authors also contribute to the literature on macroeconomic determinants of tax avoidance.

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.

The purpose of this paper is to investigate the relationship between tax avoidance and earnings persistence in the light of a developing economy, with the main focus on China.

In the analysis, the author conducts a survey on the tax avoidance situation of Chinese listed companies from 2012 to 2020. Then, a multivariate regression analysis is performed in order to analyse the relationship between corporate tax avoidance and earnings persistence.

The findings of the present study show that tax avoidance has a significant positive effect on earnings persistence. However, when the degree of tax avoidance is high, the “risk effect” of tax avoidance exceeds the “value effect”, and tax avoidance will reduce the persistence of earnings. This conclusion is even more prominent when the company is non-state-owned. Further research shows the increase of institutional investors’ shareholding ratio can improve “value effect” of tax avoidance, lessen “risk effect” of tax avoidance, and positively affect the relationship between tax avoidance and earnings persistence.

This study provides evidence for investors to understand the dual effect of tax avoidance on earnings persistence. The results may have implications for regulatory bodies. They can provide a better understanding of the corporate governance role of institutional investors in curbing opportunistic tax avoidance.

This study enriches the research on tax avoidance effects by analysing the impact of tax avoidance on earnings persistence. This study also compensates for the shortcomings of analysing earnings persistence mainly from the perspective of tax differences in the past, and promotes the study of the corporate governance effects of institutional investors under different levels of tax avoidance.

The purpose of this paper is to propose a new velocity prediction navigation algorithm to develop a conflict-free path for robots in dynamic crowded environments. The algorithm BP-prediction and reciprocal velocity obstacle (PRVO) combines the BP neural network for velocity PRVO to accomplish dynamic collision avoidance.

This presented method exhibits innovation by anticipating ahead velocities using BP neural networks to reconstruct the velocity obstacle region; determining the optimized velocity corresponding to the robot’s scalable radius range from the error generated by the non-holonomic robot tracking the desired trajectory; and considering acceleration constraints, determining the set of multi-step reachable velocities of non-holonomic robot in the space of velocity variations.

The method is validated using three commonly used metrics of collision rate, travel time and average distance in a comparison between simulation experiments including multiple differential drive robots and physical experiments using the Turtkebot3 robot. The experimental results show that our method outperforms other RVO extension methods on the three metrics.

In this paper, the authors propose navigation algorithms capable of adaptively selecting the optimal speed for a multi-robot system to avoid robot collisions during dynamic crowded interactions.

The purpose of this study is to examine how the constructs of false self, preference for online social interaction (POSI), compulsive internet use (CIU), and online disinhibition affect social withdrawal in a social media context. The mediating effects of moral disengagement and cyber aggression are also tested.

Data were collected using an online survey (n = 533) from consumers in Japan. This study used structural equation modeling and PROCESS to examine the proposed relationships.

The study revealed that false self positively affects moral disengagement while online disinhibition positively affects cyber aggression and moral disengagement. Preference for online social interaction and compulsive internet use both positively impacts social withdrawal. Cyber aggression and moral disengagement were established mediators between false self/ Preference for online social interaction/ compulsive internet use/ online disinhibition and social withdrawal.

Although restricted to cyberaggression, owing to the reciprocal relationship between cyber victimization and cyberaggression, cyber victimization can be included for further study. This study expands the understanding of social withdrawal within the context of social media.

Based on the findings, policies and programs that address mental health that build self-esteem, self-confidence and reduce anxiety ought to be undertaken. Managing and formulating guidelines on anonymity should also be taken into consideration.

This research demonstrates the crucial constructs that affect social media users negatively from the aspects of cyberaggression, moral disengagement and social withdrawal. It also establishes the importance of mental health in reducing adverse effects from social media.

Zara et al. (2023) provide novel findings into how psychopathy may develop, showing that early life predictors of poor relationships (e.g. being unwanted before birth) are predictive of psychopathy in adulthood. The authors provide a theoretical interpretation of why psychopathy might develop based on these findings by using an adaptive perspective, suggesting that psychopathy may protect or shield individuals from poor relationships. This commentary aims to critically evaluate and extend this latter suggestion in hopes of fostering further research and clarity on the topic.

After presenting an overview of evolutionary perspectives, a summary and elaboration are presented of the interpretation that psychopathy may be an adaptive response that functions to protect individuals from poor relationships. Then, an additional adaptive interpretation is offered.

Psychopathy describes a collection of traits and behavior that facilitates an approach-oriented and exploitative motivational style that might suggest more than a protective function. When negative or poor relationships are experienced (e.g. being unwanted), it is suggested that psychopathy may begin to develop not just for protection (If I am not loved, I will shield myself from those around me) but to actively orient toward exploitation (If I am not loved, I will exploit those around me).

This commentary hopes to arouse further interest into the theoretical interpretations of why psychopathy may develop that are based on findings of how psychopathy develops. These considerations are consequential for understanding what to target in treatments that aim to meet the specific needs and motivations of individuals with psychopathic traits.

This study develops and validates a theoretical model of real-time mobile connectivity, examining how employees' perceptions of their relationship with supervisors influence their emotional experiences. Through quasi-experiments, the authors investigate the behavioral patterns and emotional responses associated with real-time mobile connectivity in organizations, with a focus on messaging apps that indicate message read status. Specifically, they explore how supervisors' attentiveness or inattentiveness in mobile connectivity impacts emotional ambivalence (anxiety and pride) among subordinates. Additionally, they examine the downstream effects of this emotional ambivalence on employees' workplace thriving and job performance across various dimensions.

To address the paradox of real-time mobile connectivity, a quasi-experimental design involving 320 team members from 46 teams was implemented. Multi-level structural equation modeling was employed to analyze within-person variance and evaluate the proposed hypotheses.

The findings indicate that employees who do not receive timely indications from their supervisors are more likely to experience elevated levels of anxiety, while those who receive prompt indications experience a sense of pride. Moreover, the indirect effects of the real-time mobile connectivity paradox on employee performance, mediated by anxiety (negatively) and pride (positively), are fully explained through workplace thriving.

This study provides insights into the emotional ambivalence experienced in the workplace due to real-time mobile connectivity, highlighting its implications for organizational competitiveness. Integrating resource conservation theory and cognitive appraisal theory of emotion, the study explores the mediating role of workplace thriving and the impact on employee performance through pride and anxiety. Generalizability requires considering organizational settings and cultural contexts while acknowledging limitations such as a focus on messaging apps and specific samples. Future research should explore these dynamics in diverse contexts and identify additional factors influencing the relationship between real-time mobile connectivity and employee outcomes.

This study provides valuable insights for managers regarding the significance of message indications, as their attentiveness can elicit emotional reactions from employees that subsequently impact workplace thriving and job performance.

This study pioneers the exploration of the paradox of real-time mobile connectivity in the workplace, uncovering the discrete emotions experienced by employees. Furthermore, it elucidates the subsequent opposing effects on workplace thriving and job performance, contributing to the existing literature and knowledge in this area.