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The objective of this study was to develop wearable suit platforms with various anchoring structure designs with the intention of improving wearability and enhancing user satisfaction.

This study selected fabrics and materials for the suit platform through material performance tests. Two anchoring structure designs, 11-type and X-type are compared with regular clothing under control conditions. To evaluate the comfort level of the wearable suit platform, a satisfaction survey and electroencephalogram (EEG) measurements are conducted to triangulate the findings.

The 11-type exhibited higher values in comfort indicators such as α, θ, α/High-β and lower values in concentration or stress indicators such as β, ϒ, sensorimotor rhythm (SMR)+Mid-β/θ, and a spectral edge frequency of 95% compared to the X-type while walking. The 11-type offers greater comfort and satisfaction compared to the X-type when lifting based on the EEG measurements and the participants survey.

It is recommended to implement the 11-type when designing wearable suit platforms. These findings offer essential data on wearability, which can guide the development of soft wearable robots.

This study investigates how the introduction of a stricter loss carryforward offset rule affects firms' innovation.

This study investigates the overall impact of a Korean tax reform that introduced a tighter loss deduction through a difference-in-differences approach and regression discontinuity design.

This study finds that firms subject to the more restrictive tax loss offset provisions tend to file fewer patents than firms not subject to the provision. The authors further find that this effect is more pronounced for firms with high R&D intensity, more investment opportunities and weaker monitoring mechanisms.

The results of this study suggest that more restrictive loss carryforward provisions may deter firms from innovation. This study contributes to the literature on the impact of tax loss rules, the effect of tax policies on investments and the real effects of corporate taxation.

This study sheds light on the debate of the consequences of a Korean tax reform. Specifically, the authors examine whether a stricter tax loss offset policy indeed dampens corporate innovation.

This study exploits a unique and infrequent exogenous tax policy change. The South Korean tax reform creates a treatment group of large firms that were affected by the tax reform, and a control group of small and medium-sized firms that were unaffected. This study takes advantage of this setting to examine the research question.

The aim of this study was (1) to investigate the relationship between destination image (DI), destination personality (DP) and behavioral intention (BI) in the context of ski tourism and (2) especially the role of DP in the relationship between DI and BI among ski tourists.

We collected data using WJX.CN (N = 400) to test the hypothesized model. Confirmatory factor analysis (CFA) was used to examine the psychometric properties of the measurement model and partial least squares structural equation modeling (PLS-SEM) was used to test the hypotheses.

The results show that DI directly affects DP and partially affects BI, while DP directly affects ski tourists' BI. In addition, the indirect effect of DP between affective image and BI was significant, showing full mediation, and the indirect effect of DP between cognitive image and BI was significant, showing a partial mediation effect.

The findings enrich the ski tourism literature, contribute to the development of ski tourism in destination cities and the strategic marketing of ski resorts and provide recommendations for ski tourism researchers and marketers.

Although there is a growing body of literature on how celebrity involvement impacts the effectiveness of destination marketing, the underlying mechanisms of that relationship are still underexplored. Based on the affect transfer and meaning transfer theories, this study aims to examine the impact of celebrity attachment on customer delight toward K-culture and K-culture attachment, affective and cognitive images of Korea, and the intention to visit Korea.

Online survey data were collected from 2,614 US residents, representing various demographic characteristics. For the data analysis, the partial least squares-structural equation modeling was conducted to evaluate the structural model and test the hypotheses.

The results showed that celebrity attachment is positively related to customer delight toward K-culture and K-culture attachment, which, in turn, positively influences affective and cognitive images of Korea. Additionally, K-culture attachment positively influences cognitive and affective images of Korea, which are positively related to the intention to visit Korea.

By using the affect transfer theory and meaning transfer theory, this study provides valuable insights into how consumer’s attachment to celebrities has spillover effects on the decision-making process. This study also adds a new concept, customer delight connected to cultural experience, in the context of destination marketing.

By understanding the importance and influence of people’s intimacy with media characters, practitioners can apply parasocial relationship theory, affect transfer theory and meaning transfer theory to their marketing strategies.

As one of the few empirical studies that examines the impact of celebrity attachment on consumers’ perceptions and behaviors, this study can make significant contributions to the destination marketing literature.

The purpose of this study is to investigate the effects of leaders' managerial coaching on followers' organizational citizenship behavior (OCB), creativity and task performance. This study also examined the mediating role of intrinsic motivation and self-efficacy, recognizing the follower’s attitude and cognition as essential elements of behavioral changes.

This study collected data from 20 companies across multiple industries in South Korea, and a total of 386 leader–follower dyads' data were used.

The results show that leaders' coaching is positively associated with OCB directly, but a direct impact of coaching on creativity and task performance was not supported. The results also showed that intrinsic motivation partially mediates the effect of coaching on OCB and fully mediates the effect of coaching on creativity and task performance. Self-efficacy played a role as a full mediator between coaching and task performance.

This study considered both the cognitive and affective aspects of managerial coaching and examined the influence of managerial coaching on the followers' in-role and extra-role behaviors (i.e. OCB, creativity and task performance) using responses from both the leaders and the followers at multiple organizations. Specifically, the results of this study empirically illustrated that managerial coaching by leaders serves as a mechanism mediated through intrinsic motivation and self-efficacy, linking to employees' OCB, creativity and task performance. This provides a clear explanation of the processes through which managerial coaching impacts employees and offers insights into the specific aspects that organizational leaders should focus on when engaging in managerial coaching.

This study aims to explore the direct and indirect effects of sales opportunism and sales conflict as well as of non-economic and economic satisfaction in business-to-business (B2B) sales relationships. This understanding offers B2B buyers enhanced knowledge of sales business expectations towards sustainable business relationships in the future.

Through self-administered questionnaires, data were obtained from 237 sales or marketing managers/directors of small- and medium-sized companies across industries in Spain, who were randomly contacted via LinkedIn. The multivariate analysis of measurement and structural models was based on IBM SPSS Amos 27.

The study confirms that sales opportunism positively affects sales conflict. Moreover, sales opportunism is negatively associated with non-economic sales satisfaction, whereas non-economic sales satisfaction is positively associated with economic sales satisfaction. Consequently, if all associates are pleased with the relationship and the gains it can provide, a long-standing orientation can be achieved.

The study expands existing theory on seller–buyer relationships in a B2B context. It contextualises direct and indirect relationships between two antecedents (sales opportunism and sales conflict) and two postcedents (economic sales satisfaction and non-economic sales satisfaction) in sales business–buyer settings.

The study guides buyers in B2B relationships towards an improved understanding of how sales businesses perceive opportunism and conflict (as negative precursors) to impact non-economic satisfaction and how it can influence economic satisfaction.

Most studies explore B2B relationship building from the perspective of the buyer, thereby creating a shortfall in developing an understanding of all partner expectations in B2B relational intent. Moreover, the measurement of satisfaction as a multidimensional construct secured the integration of non-economic satisfaction and economic satisfaction within a single model allowing the constructs measured in this study to be holistically assessed.

The purpose of this paper is to examine the resistance behavior of smart factories in small and medium-sized enterprises (SMEs). Drawing upon dual factor perspective, this study examines how two types of quality and perceived usefulness impact user resistance as enabling factors and how switching cost, skepticism, habit and inertia contribute to user resistance as inhibiting factors. Additionally, multi-group analysis is employed to compare small and medium enterprises.

Purposive sampling technique was employed to collect 460 Korean SMEs employees, consisting of 235 small enterprises and 225 medium enterprises. Partial least squares structural equation modeling was used for data analysis.

The results reveal that all three inhibiting factors, switching cost, skepticism and habit, are key antecedents of inertia. In small enterprises, skepticism has a greater impact on inertia, which in turn strongly affects resistance. Additionally, system quality is more crucial for small enterprises, whereas information quality holds more importance for medium enterprises in mitigating resistance. Moreover, when the implementation level of a smart factory is high, the effect of perceived usefulness on user resistance diminishes.

This study has revealed the importance of considering both enabling and inhibiting factors for the adoption of smart factory systems in the context of SMEs. Additionally, it has provided evidence that as the level of the smart factory system increases, the effect of perceived usefulness on user resistance decreases, thus making the transition to smart factory systems more challenging.

This study presents a systematic literature review (SLR) of the interdisciplinary literature on drones in last-mile delivery (LMD) to extrapolate pertinent insights from and into the logistics management field.

Rooting their analytical categories in the LMD literature, the authors performed a deductive, theory refinement SLR on 307 interdisciplinary journal articles published during 2015–2022 to integrate this emergent phenomenon into the field.

The authors derived the potentials, challenges and solutions of drone deliveries in relation to 12 LMD criteria dispersed across four stakeholder groups: senders, receivers, regulators and societies. Relationships between these criteria were also identified.

This review contributes to logistics management by offering a current, nuanced and multifaceted discussion of drones' potential to improve the LMD process together with the challenges and solutions involved.

The authors provide logistics managers with a holistic roadmap to help them make informed decisions about adopting drones in their delivery systems. Regulators and society members also gain insights into the prospects, requirements and repercussions of drone deliveries.

This is one of the first SLRs on drone applications in LMD from a logistics management perspective.

The purpose of this study is to examine the influence of perceived risk (perceived susceptibility and perceived severity), self-efficacy and individual differences (personal innovativeness and mobile payment knowledge) on consumers’ intention to use contactless mobile payment services (MPS). Additionally, it also empirically tested the moderating effect of hygiene consciousness in the proposed conceptual model.

The present research developed a conceptual model based on the health belief model (HBM) and diffusion of innovation theory (DOI) to empirically assess whether and how perceived risk, self-efficacy and individual differences influence consumer intention to use contactless MPS. The data was collected using the survey method from 251 smartphone users and analyzed with structural equation modeling. The moderating role of hygiene consciousness was studied in the relationship that self-efficacy and personal innovativeness shares with consumers’ intention toward contactless MPS.

The results of this study disclose that among all precursors of consumers’ intention toward contactless MPS, only perceived severity, self-efficacy, personal innovativeness and mobile payment knowledge positively affect consumers’ intention to use contactless MPS. However, the effect of perceived susceptibility on consumers’ intention toward contactless MPS was found to be non-significant. The results further depict that hygiene consciousness acts as a moderator in driving consumers’ intention toward contactless mobile payment services.

The HBM model and DOI, which incorporate perceived risk, self-efficacy, individual differences and hygiene consciousness, give light on the factors influencing consumer intention to use contactless MPS in a pandemic situation such as COVID-19. The study will provide useful insights to marketers on how to frame their strategies in the aftermath of pandemics, as the contactless mobile payment method may be perceived as a defensive behavior during and after pandemics.

The study will provide useful insights to marketers on how to frame their strategies in the aftermath of pandemics, as the contactless mobile payment method may be perceived as a defensive behavior during and after pandemics.

By uniting perceived risk, self-efficacy and individual differences with consumers’ intention toward contactless MPS in a conceptual model, along with examining the moderating role of hygiene consciousness, this work responds to the calls for upcoming research concerning mobile payment systems as means of future payment. Thus, it offers an understanding of particular consumer motivations that may guide consumers’ intention toward contactless MPS through the theoretical lens of HBM and DOI.

This paper aims to explore the intention to adopt the Metaverse in Islamic banks, with a particular focus on evaluating perceived usefulness, ease of use, user satisfaction and the influence of religiosity. Integrating the technology adoption model (TAM) and religiosity intention model, this study will dissect the multidimensional aspects influencing the acceptance of Metaverse technologies.

Surveying Islamic bank professionals in Jordan, this study used a structured questionnaire and data augmentation to analyze Metaverse adoption factors. Using partial least squares-structural equation modeling, the relationships between ease of use, usefulness, religiosity and satisfaction were explored.

The study identifies pivotal relationships among perceived usefulness, ease of use, user satisfaction and religiosity in the context of adopting metaverse technologies in Islamic banks in Jordan. Evidence highlights the dominant role of perceived usefulness and ease in influencing both intention to use and satisfaction levels. Religiosity, while not a direct influencer, plays a collaborative role, underscoring a balanced mix of technological and religious elements that will potentially shape the adoption trajectory of metaverse technologies within this specific banking sector.

Integrating metaverse technologies in Islamic banks necessitates balancing technological advances with Sharia compliance. The study underscores the importance of aligning user experience with religious values and fostering innovation within Islamic ethical guidelines.

This study uniquely integrates the TAM and religiosity-intention model to explore metaverse adoption in Islamic banks, unveiling a nuanced interplay between technology and religious values. It offers practical insights for tailoring innovations in the Islamic financial ecosystem.