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This qualitative study aims to explore the experiences of Taiwan’s community-based long-term care service stations.

Semi-structured interviews were conducted with eight managers selected from stations located in the counties with the highest proportion of elderly people.

The results are as follows: the main services offered by the stations include health promotion activities, congregate meal programs, respite care and making house calls; government subsidies constitute a major proportion of the service stations’ funds, followed by user payments and external donations; the adversities encountered include frequent policy revisions, the dwellers’ reluctance to participate in the activities, manpower shortages and subpar service quality; and the effects of the stations on the community include achieving aging in place, providing more options for life after retirement, mitigating caregivers’ burden, expanding the elderly’s social networks and strengthening their health literacy.

The results of this research can understand the benefits and difficulties of Tier C service centers in Taiwan. Also, the practical experiences provide some suggestions for policies and training. Future studies can focus on establishing systematized training programs and standardizing the service personnel’s competence.

This study employs bibliometric analysis to map the research landscape of social media trending topics during the COVID-19 pandemic. The authors aim to offer a comprehensive review of the predominant research organisations and countries, key themes and favoured research methodologies pertinent to this subject.

The authors extracted data on social media trending topics from the Web of Science Core Collection database, spanning from 2009 to 2022. A total of 1,504 publications were subjected to bibliometric analysis, utilising the VOSviewer tool. The study analytical process encompassed co-occurrence, co-authorship, citation analysis, field mapping, bibliographic coupling and co-citation analysis.

Interest in social media research, particularly on trending topics during the COVID-19 pandemic, remains high despite signs of the pandemic stabilising globally. The study predominantly addresses misinformation and public health communication, with notable focus on interactions between governments and the public. Recent studies have concentrated on analysing Twitter user data through text mining, sentiment analysis and topic modelling. The authors also identify key leading organisations, countries and journals that are central to this research area.

Diverging from the narrow focus of previous literature reviews on social media, which are often confined to particular fields or sectors, this study offers a broad view of social media's role, emphasising trending topics. The authors demonstrate a significant link between social media trends and public events, such as the COVID-19 pandemic. The paper discusses research priorities that emerged during the pandemic and outlines potential methodologies for future studies, advocating for a greater emphasis on qualitative approaches.

The peer-review history for this article is available at: https://publons.com/publon/10.1108/OIR-05-2023-0194.

This study aims to explore the effect of negotiating audit differences on auditors’ internal control deficiency (ICD) severity assessments, an ensuing, non-negotiated judgment, in an integrated audit.

The experiment manipulates the client’s concession timing strategy as either immediate or gradual, holding the outcome constant. A total of 34 auditors (primarily managers) resolve an audit difference with the client.

The client’s concession timing strategy during the negotiation of an audit difference spills over to affect auditors’ severity assessment of a related ICD. Auditors judged the ICD severity to be higher (lower) in the immediate (gradual) condition. Client retention risk inferences mediate this effect.

The effect on auditors’ ICD severity assessments may not ultimately affect the audit report. Participants did not control their negotiation strategy, allowing the client’s negotiation strategy and the outcome to be held constant; it is possible that interactive effects between the client and auditor’s strategy might affect the study’s implications.

Features of the auditor–client negotiation process may influence auditors’ downstream, post-negotiation judgments and may therefore help to explain empirical evidence and Public Company Accounting Oversight Board inspection findings that show auditors often fail to identify an internal control material weakness after identifying a financial statement misstatement.

This paper expands current negotiation research by exploring the impact of inferences made based on counterparty concession strategy for downstream, non-negotiated judgments and current integrated audit research by identifying client retention perceptions as a driving factor of lower ICD severity assessments.

The purpose of this paper is to examine the influence of strategic human resource (HR) competencies of HR professionals on the adoption of green human resource management (HRM) practices.

A quantitative research approach using survey was employed to get insights from 87 HR professionals from Malaysian manufacturing and service companies.

The findings revealed that only strategic positioner and change champion are significantly related to green HRM practices. Specifically, strategic positioner associates positively with all green HRM practices including green analysis and description of job position, green recruitment, green selection, green training, green performance assessment, and green rewards. Additionally, change champion is positively related to green analysis and description of job position, and green rewards.

The extant literature suggests HR professionals’ competencies can play a key role in adopting green HRM. However, examining the relationship between strategic HR competencies and each of the green HRM practices has been limited. As such, this study is timely to address the existing gap in the literature and provide fresh insights and implications in this regard.

We attempt to construct a grey three-way conflict analysis model with constraints to deal with correlated conflict problems with uncertain information.

In order to address these correlated conflict problems with uncertain information, considering the interactive influence and mutual restraints among agents and portraying their attitudes toward the conflict issues, we utilize grey numbers and three-way decisions to propose a grey three-way conflict analysis model with constraints. Firstly, based on the collected information, we introduced grey theory, calculated the degree of conflict between agents and then analyzed the conflict alliance based on the three-way decision theory. Finally, we designed a feedback mechanism to identify key agents and key conflict issues. A case verifies the effectiveness and practicability of the proposed model.

The results show that the proposed model can portray their attitudes toward conflict issues and effectively extract conflict-related information.

By employing this approach, we can provide the answers to Deja’s fundamental questions regarding Pawlak’s conflict analysis: “what are the underlying causes of conflict?” and “how can a viable consensus strategy be identified?”

Based on the principal–agent and stakeholder theories, this study aims to put forward an intermediary model to verify the intermediary role of corporate social responsibility (CSR) in executive equity incentives and corporate innovation performance to improve corporate innovation performance.

The 2012–2018 A-share listed companies’ disclosure of executive equity incentives data was used as the research sample. This study used CSR as an intermediary to explore the relationship between executive equity incentives and corporate innovation performance. A verification analysis was carried out.

The research results show that: a positive correlation exists between executive equity incentives and corporate innovation performance, and executives’ reasonable equity incentives can promote the growth of corporate innovation performance. A positive correlation exists between executive equity incentives and CSR. Implementing equity incentives for executives can stimulate their motivation to assume CSR. A positive correlation exists between CSR and corporate innovation performance. The more a company fulfills its social responsibility, the more it can promote the improvement of corporate innovation performance. CSR plays a mediating role between executive equity incentives and corporate innovation performance. CSR promotes executive equity incentives’ impact on corporate innovation performance and exerts a “complete mediating effect” between the two.

The number of samples and the time span of samples can be expanded in the future. This research has tested the mediating effect of CSR, but other mediating variables may play a role in the process of executive equity incentives in promoting corporate innovation performance. Further research should be conducted to explore the mediating effect of financing constraints and media attention on corporate innovation performance. This study only verifies the influence of equity incentives on CSR and innovation performance of senior executives. In the future, other incentive methods should be explored, such as salary incentives.

Foreign research on equity incentives has matured, but the experience of foreign countries cannot necessarily produce the expected effect in China. More than ten years have passed since the China A-share market began implementing equity incentives on December 31, 2005. As of December 31, 2017, about one-third of enterprises in the high-tech industry that had introduced equity incentives had stopped implementing the policy. Data from 2012 to 2018 were selected to analyze the relationship between executive equity incentives, CSR and corporate innovation performance to explore the influence mechanism of equity incentives. This study provides a comprehensive theoretical framework to examine the interaction among executive equity incentives, CSR and corporate innovation performance. Because most previous studies have focused on the relationship between executive equity incentives, CSR and corporate innovation performance, they are rarely been used as an intermediary variable to explore the impact of executive equity incentives on corporate innovation performance. This study explores the impact of executive equity incentives on corporate innovation performance under the influence of CSR. Moreover, this study explores the mediating role of CSR in corporate governance, which provides a new perspective for CSR research and verifies relevant literature on the mediating effect model.

Research countermeasures and suggestions: the research results are significant for enterprises implementing executive equity incentives, fulfilling CSR, enhancing corporate reputation, improving corporate innovation performance and ultimately obtaining market competitiveness. Therefore, the following suggestions are proposed: establish and improve the executive equity incentive mechanism and strengthen the promotion effect of executive equity incentives in CSR and corporate innovation performance. Strengthen the awareness of enterprises to actively fulfill CSR and give full play to the role of CSR in promoting corporate innovation performance. Improve the profitability of enterprises and focus on the promotion effect of enterprise profitability on corporate innovation performance.

This study focuses on executive equity incentives and introduces CSR as an intermediary variable to explore the influence path of executive equity incentives on corporate innovation performance. Based on the research results, this study takes targeted measures to improve corporate innovation performance and maintain its healthy growth of corporate innovation performance. This is significant in enhancing enterprises’ core competitiveness and promoting the enterprise economy’s sustainable development. Meanwhile, the enterprise has significant reference value in actively fulfilling its CSR and realizing its stable and healthy development.

Green or environmental human resource management (HRM) has in recent years attracted much attention from academia and practitioners all over the world. However, a thorough analysis of green or environmental HRM has not been made so far. To address this gap, the present study provides a systematic and comprehensive literature review. The purpose of this paper is threefold: to review Green HRM literature of various scopes, approaches and contexts; to identify different focus areas in the Green HRM literature; and to propose areas for future research.

The paper follows a systematic literature review approach. The selected journal articles are categorized on the basis of five focus areas in the Green HRM derived from the extant literature.

Research has grown significantly over the past 12 years that has focused on Green HRM. A total of 70 articles were reviewed and most of these articles employed quantitative method and were carried out in developing countries. Based on the five focus areas identified in this literature review, the performance outcome of Green HRM at both the organizational level and individual level received the greatest attention from the researchers.

This paper is limited to a review of academic articles obtainable from online databases, containing the words “Green human resource management”, “Green HRM”, “Green human resource”, “Environmental HRM”, “Green training” and “Environmental training” in the title. Additionally, only papers from high quality, peer-reviewed journals were evaluated. Other academic sources such as books and conference papers were not included in this study.

The paper presents a structural overview of 70 peer-reviewed articles published in leading academic journals from 2007 until early 2019. This review provides an increased understanding of the existing state of current research, trends and future research directions in the Green HRM discipline.

The purpose of this paper is to investigate factors that influence accounting students’ preference toward career paths. Career path refers to the choices of jobs and occupational positions an individual may choose to hold. Accounting students may choose to advance their career into one of the following areas: financial accounting, management accounting, taxation, auditing, finance, etc. According to past literature, choices of career path are influenced by intrinsic motivation, extrinsic motivation, third parties, and career exposure.

A self-administered survey was used to collect data from students in a reputable private university in Malaysia. This university recruits a huge number of accounting students annually for its accounting program. A total of 306 questionnaires were collected for data analysis using statistical analysis system.

The findings of the study suggest that undergraduate accounting students are more influenced by intrinsic motivation and career exposure in selecting their career paths, whereas third parties and extrinsic motivation are less likely to influence undergraduate accounting students’ career choices.

The results, however, could not be generalized to all accounting students in Malaysia since the study was collected from only one private university in Malaysia and non-probability sampling technique was applied. The theoretical contribution of this study is the inclusion of new variables in the model.

Professional accounting bodies may benefit from the findings of this study as it may provide a basis in designing member recruitment strategies.

This paper fulfills an identified need to study how shortage of certain career path for accounting students could be resolved.

The argument that terror perception and individual time perspectives can affect behaviors has become increasingly relevant. This study analyzed the association of terror perception with financial risk and developed an integrated framework of the interaction between terror perception (mortality salience) and time perspective to determine risky investment. People with different time perspectives have different acknowledgments of risk. Two studies of terror perception leading to more or less risky investment choices supported this framework to demonstrate that individuals exhibit more (less) risky investment behavior when terror perception is salient and they have a high (low) present hedonic time perspective.

Two experiments were performed. Study 1 tested whether TP moderates the effects of terror priming (aging) on risky financial investment. Study 2 tested the effects of terror priming on risky financial investment decisions and the role of gender and the present hedonic TP (PH) in moderating these effects. The following hypotheses were then developed: H1: Participants with high PH primed with the aging condition will select riskier financial investments than those with low PH will (Study 1). H2: Male participants with higher PH primed in the death condition will select riskier financial investments than those in the control condition will (Study 2).

Because people with different TPs acknowledge risk differently, this article developed a new framework modeling MS on TP in risky investment selection. Two studies representative of MS affecting risky investment decision-making were conducted to test the framework. The results of the two studies indicated that individuals engaged in risky investment behavior more (less) when mortality was salient and the individual had high (low) PH. Moreover, gender influences these results. As anticipated, male participants with higher PH in the death-primed condition selected riskier financial investment than those in the control condition did. Additional research from a broader perspective is warranted.

Many psychological factors of risky decision-making have been discussed, such as motivational systems or situational motivation, self-framing, control orientation, sensation seeking, dishonesty, and ambiguity (Sekścińska et al., 2016). However, few studies have examined temporal framing, also known as time perspective (TP), the psychological concept of a person's relationship with time. This study mainly discusses the effects of terror perception on risky financial decisions by using a theoretical framework based on TP, which influences the effects of MS on risky financial decision-making. When mortality is made salient, individuals with present hedonic TP have behaviors characterized by risk perception. Those with present hedonic TP are more likely to make risky financial investments because they prefer present pleasure and risk over future outcomes (Zimbardo and Boyd, 2015).

Prevention of chronic diseases by means of dietary modification can be achieved by consuming healthier foods with lower sugar content. However, reducing sugar content causes significant impact on the sensory quality and consumers’ acceptance towards local healthy products. This study aims to evaluate the effects of cross-modal interactions of Aroma-Taste-Texture (ATT) in yoghurt drink.

Fifteen sugar reduced yoghurt drinks [S, sugar percentage (0%, 2%, 4%); T, stevia dosage (0%, 0.01%, 0.02%); P, pectin dosage (0%, 0.3%, 0.6%)] based on ATT were evaluated by 300 consumer panellists on aroma, taste, texture and overall acceptability on a nine-point hedonic scale while sweetness intensity was measured using a seven-point just-about-right (JAR) scale. Interactions between ATT were determined.

Significant interaction was found between sugar and stevia, with F14 (4S0.02T0P) rated as sweeter than F4 (0S0.02T0P) (p = 0.003) and higher overall liking score than F11 (4S0T0P) (p = 0.001). Similarly, significant interaction was found between sugar and pectin, with F2 (0S0T0.6P) rated as significantly lower overall liking score and less sweet than F1 (0S0T0P) (p = 0.0001). Likewise, significant interaction was found between stevia and pectin, with F2 (0S0T0.6P) rated as significantly lower overall liking score and less sweet than F1 (0S0T0P) (p = 0.0001). Overall, F5 (0S0.02T0.6P) scored highest in overall liking and closest to the ideal sweetness (JAR = 4) indicating the possibility to apply 100% sugar replacement.

Application from the present study could be great potential solution in developing healthier range products while meeting consumer preference. The present study concluded that interactions of ATT of yoghurt drink will induce desirable changes in sensory and sweetness perception.