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Littering has been identified as a significant social issue in India that has negative impact on the environment as well as public health. Social marketing is a powerful tool for changing and sustaining pro-environmental behaviors, but so far no research has been found on the application of social marketing on changing littering behavior in India. This paper aims to integrate the two widely used social marketing models, health belief model (HBM) and theory of planned behavior (TPB), with an extra factor, environmental factors, in a holistic model to understand and predict anti-littering behavior in India.

In total, 750 individuals were interviewed at 34 locations across the states of New Delhi and Punjab (India) in a field survey. For data analysis, confirmatory factor analysis and structural equation model techniques in AMOS 21.0 have been used.

The results of the study suggest that the perceived benefits and perceived barriers have a significant direct effect on the attitude toward anti-littering behavior. No direct impact of perceived threat has been found on attitude toward anti-littering behavior. The results also confirm the role of attitude, subjective norms and self-efficacy in influencing the anti-littering intention with attitude and subjective norms having a greater impact on intention as compared to self-efficacy. Furthermore, the results also highlight that the environmental factors and intention carry more weights than perceived behavioral control in influencing anti-littering behavior. Recognizing the importance of sequential mediators in the present study, the results of the serial mediation analysis revealed that attitude and intention sequentially mediate the path linking perceived benefits, perceived barriers and anti-littering behavior.

To the best of the authors’ knowledge, the current study in terms of theory building appears to be the first to integrate social marketing models HBM and TPB to explain and understand not only anti-littering behavior but also for setting a platform of behavior change in a larger context.

The purpose of this study is to examine the impact of managerial ability on corporate tax risk and long-term tax avoidance using the upper echelons theory.

This study uses a quantitative method with regression models, using a sample of listed firms on the Indonesia Stock Exchange from 2011 to 2018.

The regression results report that managerial ability negatively influences tax risk and positively impacts long-run tax avoidance. Companies with more able managers have a relatively lower tax risk and greater long-run tax avoidance. The results reveal that firms with managers that possess greater abilities are more committed to long-run tax avoidance while concurrently maintaining a lower level of their tax risk. The impacts the authors report are statistically significant and robust, as proved by a series of robustness checks and additional tests.

This study only includes firms from one developing country.

The empirical results might be of interest to board members while envisaging the benefits and costs of appointing and hiring managers, as well as to the tax authority and the other stakeholders interested in apprehending how managerial ability influences corporate tax risk and long-run tax avoidance practices simultaneously.

This study proposes and tests an explanation for the impact of managerial ability on corporate tax risk and long-run avoidance simultaneously in the context of an emerging country.

This paper aims to focus on the issue of high employee turnover in the Indian tech industry. An integrative review is conducted to analyse the past and current state of literature, as well as prepare a research agenda for future studies.

A pool of 72 articles published between 2010 and 2022 is reviewed with a special focus on Indian tech employees. This study elucidates the extent and impact of employee retention strategies through content analysis.

Two broad perspectives have been established in the literature: the reasons for quitting and the explanations for staying. By means of a comprehensive review, this paper combines these two aspects of literature and suggests factors under organization’s control to retain competent tech employees.

The study is designed to integrate the two theoretical viewpoints of employee turnover literature by consolidating the reasons behind quitting behaviour and staying intention. Codes combining the two aspects are presented as a valuable resource to retain tech talent.

The purpose of this research paper is to review various results regarding ethics in behavioral accounting. It critiques accountants’ ethical standards and discusses Islamic work ethics to solve related problems.

This research uses a systematic literature review of peer-reviewed articles on accountant ethics published in Scopus from 2011 to 2021.

The findings describe a broader trend with a focus on the internal and external factors that influence the ethical behavior of accountants. The external factors are culture, ethical climate and training and education, whereas the internal ones are demographics, emotions and moral intensity, honesty, intention, personal attributes and professional vs commitment. Furthermore, Islamic work ethics is presented to overcome the problem of ethical behavior among accountants.

It was concluded that knowledge of ethics in behavioral accounting provides sufficient scope for further research. The results show that the 11 criteria of Islamic work ethics produce quality work capable of avoiding violations while working for the good of the community and the environment.

The initial research focused on the relationship between Islamic work ethics in behavioral accounting.

The migration of physicians is a global interest, causing imbalances between developed and developing countries. Romania is one of Europe's major providers of physicians, not because there is a surplus, but because physicians are drawn to places with better living and working conditions. Medicine in Romania is increasingly highly advanced, and Romanian physicians are well appreciated all over the world. Despite being one of the countries with the most medical graduates in the world, Romania is suffering a doctor exodus. After joining the EU, the problem of physician migration became widespread, resulting in a deficient and inefficient healthcare system. Therefore, the purpose of this study is to estimate the losses registered by Romania because of physicians' decision to migrate.

These losses were calculated in two ways: utilizing the statistical life value and the amount of money invested in training a medical graduate.

According to the findings, the losses in 2018 were 104.16 million euros, approximately 0.12% of GDP.

The originality of this paper consists in data, being provided by the College of Physicians from Romania and the method used, this study being the only one that estimates the cost of Romanian physicians' migration. The paper adds to existing knowledge an empirical results regarding quantifying the value reflecting the departure of physicians, using value of statistical life and the amount of money invested in preparing a medical graduate.

The primary objective of this paper is to show a systematic and methodological approach for the digitalization of critical clinical pathways (CPs) within the healthcare domain.

The methodology entails the integration of service design (SD) and action research (AR) methodologies, characterized by iterative phases that systematically alternate between action and reflective processes, fostering cycles of change and learning. Within this framework, stakeholders are engaged through semi-structured interviews, while the existing and envisioned processes are delineated and represented using BPMN 2.0. These methodological steps emphasize the development of an autonomous, patient-centric web application alongside the implementation of an adaptable and patient-oriented scheduling system. Also, business processes simulation is employed to measure key performance indicators of processes and test for potential improvements. This method is implemented in the context of the CP addressing transient loss of consciousness (TLOC), within a publicly funded hospital setting.

The methodology integrating SD and AR enables the detection of pivotal bottlenecks within diagnostic CPs and proposes optimal corrective measures to ensure uninterrupted patient care, all the while advancing the digitalization of diagnostic CP management. This study contributes to theoretical discussions by emphasizing the criticality of process optimization, the transformative potential of digitalization in healthcare and the paramount importance of user-centric design principles, and offers valuable insights into healthcare management implications.

The study’s relevance lies in its ability to enhance healthcare practices without necessitating disruptive and resource-intensive process overhauls. This pragmatic approach aligns with the imperative for healthcare organizations to improve their operations efficiently and cost-effectively, making the study’s findings relevant.