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The border closure and lockdowns due to Covid-19 pandemic resulted in partial closure of many industrial and commercial complexes, halted the performance of key strategic sectors such as logistics and supply chains, and thus disrupted the global value chains and the economy. The authors argue, however, that the pursuit of survival has driven companies to innovate and use digitization to overcome the negative consequences of the pandemic. More specifically, in this paper the authors aim to assess the success and challenges faced by companies in digitization policy design, adoption and implementation and their effects on firms’ operation, outputs and customer base during Covid-19.

Sixty-one samples of the companies surveyed between 10 January and 30 April 2021 were analyzed, using the Krushkal–Wallis test and Independent-Samples Mann–Whitney U test to identify the relationships between variables including operation, overall output, customer base, digitization policy, technology use and implementation costs of new technologies.

Results revealed a positive impact of digitization on the operation and overall outputs, while no effect was observed on the customer base. Analysis also showed that only 1.8% of companies were able to fully implement digitization, and that the cost of technology prevented most companies from using emerging technology or implementing their digitization policy.

While the research has practical implications, it is not without flaws. For instance, the outcome of technology varies as per geographic area and people. The study was conducted in the Sultanate of Oman, a developing country in the Middle East region; therefore, it is difficult to generalize the outcomes suited to developed countries. The developed countries usually have a population quite used to the advanced technologies so some of the issues raised in the study might not work in the logistics and supply chain sectors of the developed countries. Such countries need separate studies.

The findings will have implications for both supply chain companies as well as the technology providers. The supply chain companies will invest in technology infrastructure and add technology as an important component in their business models. The technology providers will consider the costs of implementation and adoption issues of technology in the supply chain companies.

To the best of authors' knowledge, no work has been produced on logistics and supply chain companies considering the technological sustainability during the time of Covid-19. The study will improve understanding of the digitization policy design, adoption and implementation and their effects on logistics and supply chain companies’ performance.

This work aims to investigate the current financial structure of Italian agri-food micro, small and medium enterprises (MSMEs) to understand how MSMEs face innovation challenges, which are also required to support sustainable development.

To reach the goal, an empirical longitudinal analysis is performed on a sample of Italian agri-food firms. In detail, to highlight the changes in the use of financial sources between 2013 and 2019, a descriptive ratio analysis is carried out on the data extracted by the AIDA database. In addition, statistical analyses were performed, including t-tests and U Mann–Whitney. Finally, a fixed-effects model is created to analyse the panel data. To ensure homogeneity, the sub-sectors of production and transformation are separately considered.

The financial structure analysis shows an increase in the equity percentage in the funding sources, attributable to an attempt to compensate for the reduction of banks' funding. However, even though this change has not compromised firms' profitability, the undercapitalisation of companies is still present. Therefore, more equity investments are required to support the innovation process.

The value of the present research is to highlight the choice of using new alternative financing sources instead of traditional banks' credit to implement sustainable and innovative development Italian agri-food sector (AFS). This choice is forced by reducing finance from banks and other financial institutions because of the credit crunch. This issue is even more relevant, considering that MSMEs have structural financial problems but have to fulfil the mission of pursuing innovation in the same way as large companies. Therefore, this paper expands the literature on agri-food, delving into an issue typical of MSMEs and combining agri-food with the need for innovation.

The purpose of this paper is to present a model depicting the relationship between the behavioral intention of tourists in the conditions prevailing during a pandemic and other variables.

In constructing the research procedure, two measurements of tourist behavioral intention were taken into account, which were taken far apart in time. In verifying the developed model, the results of surveys of 1,615 people carried out in June 2021 and 917 people carried out in December 2021 were considered.

As a result of the habituation process, tourists show greater acceptance of the restrictions.

Information on the basis of which companies make management decisions plays a significant role in the creation of company value. In the tourism sector, the information concerns primarily consumer behavior.

Changes over time in risk perception, health protection motivation, and reactance due to perceived pandemic-related restrictions were taken into account in the context of behavioral intention towards tourism.

This study aims to examine the perceptions of students about learning science and physics using the engineering design process (EDP).

The study employed a mixed-methods research design: The quantitative session features a pre–post-test control group study. In the qualitative aspect, the study conducted semistructured interviews for data collection. In the experimental group, the flipped classroom (FC) model and an instructional design are combined to design, develop and implement a physics course using the steps of the EDP, while the conventional method was applied to the control group. The respondents are students of the Department of Mechanical Engineering at Cao Thang Technical College in Vietnam for the academic year 2022–2023. The control and experimental groups are composed of 80 students each. An independent sample Mann–Whitney U test is applied to the quantitative data, while thematic analysis is employed for the qualitative data.

The results demonstrate a statistically significant difference between the experimental and control groups in terms of perceptions about learning science and physics using the EDP, which, when combined with a FC, enhances physics learning for engineering students.

This study implemented the EDP in teaching physics to first-year engineering students in the Department of Mechanical Engineering using the combined FC and instructional design models. The results revealed that a difference exists in the perception of the students in terms of integrating the EDP into learning physics between the experimental and control groups. The experimental group, which underwent the EDP, obtained better results than did the control group, which used the conventional method. The results demonstrated that the EDP encouraged the students to explore and learn new content knowledge by selecting the appropriate solution to the problem. The EDP also helped them integrate new knowledge and engineering skills into mechanical engineering. This research also introduced a new perspective on physics teaching and learning using the EDP for engineering college students.

The research findings are important for teaching and learning physics using EDP in the context of engineering education. Thus, educators can integrate the teaching and learning of physics into the EDP to motivate and engage student learning.

Using the EDP combined with a FC designed under stages of the analyze, design, develop, implement and evaluate (ADDIE) model has enhanced the learning of physics for engineering college students.

This study investigates how important the preprint arXiv is for Slovenian scientists, whether there are differences between scientific disciplines and the reputation of arXiv among Slovenian scientists. We are also interested in what advantages and disadvantages scientists see in using arXiv.

A voluntary sample of active researchers from the scientific fields covered by arXiv was used. Data were collected over 21 days in September 2021 using a 40-question online survey. In addition to descriptive statistics, nonparametric statistical methods such as Pearson's chi-squared test for independence, Kruskal-Wallis' H-test and Mann-Whitney's U-test were applied to the collected data.

Among Slovenian scientists there is a wide range of different users of arXiv. The authors note differences among scientific disciplines. Physicists and astronomers are the most engaged, followed by mathematicians. Researchers in computer science, electrical engineering and systems science seem to have recognized the benefits of the archive, but are still hesitant to use it. Researchers from the other scientific fields participated in the survey to a lesser extent, suggesting that arXiv is less popular in these scientific fields. For Slovenian scientists, the main advantages of arXiv are faster access to knowledge, open access, greater impact of scientists' work and the fact that publishing in the archive is free of charge. A negative aspect of using the archive is the frustration caused by the difficulties in assessing the credibility of articles.

A voluntary sample was used, which attracted a larger number of researchers but has a higher risk of sampling bias.

The results are useful for international comparisons, but also provide bases and recommendations for institutional and national policies to evaluate researchers and their performance.

The results provide valuable insights into arXiv usage habits and the reasons for using or not using arXiv by Slovenian scientists. There is no comparable study conducted in Slovenia.

The study aimed to clarify differences in fabric hand perceptions among Japanese and Chinese participants and implement online shopping strategies that enable consumers to easily recognize fabric texture.

Forty (20 Japanese and 20 Chinese) participants knowledgeable about clothing and fabric were recruited. Participants evaluated fabric by sight and touch in a visuotactile experiment (VTE). The stimulus material comprised 39 fabric samples representing a broad range of fabric attributes (7 fibers, 5 weaving/knitting techniques and 3 yarn thicknesses and density). A Mann–Whitney U test and a factor analysis were conducted to determine differences in responses for the different fabric variables.

The fabric hand perceptions factors were similar between both groups. Japanese participants showed a stronger preference for fabrics that felt wet. Japanese participants’ fabric hand perceptions had a 3-factor structure, while Chinese participants had a 2-factor structure. Chinese participants regarded “crisp” as perceptually and linguistically equivalent to “stretchy.”

The study’s findings suggest that Chinese people have stronger preferences in fabrics than Japanese people do. Japanese people evaluate fabric hand in a more nuanced manner than Chinese individuals, including discerning different fabric attributes, such as fiber and yarn thickness and density. Thus, nationality may influence fabric hand perceptions more than fabric knowledge does. Specifically, in evaluating “crispness,” the results required further analysis because differences in nationality may have affected evaluations regarding perception and linguistic perspectives. The findings provide design guidelines for implementing online shopping strategies adapted to each participant group.

This paper aims to provide empirical evidence on formal stakeholder participation (or “lobbying”) in the early phase of the International Sustainability Standards Board’s (ISSB’s) standard-setting.

Drawing on a rational-choice framework, this paper conducts a content analysis of comment letters (CLs) submitted to the ISSB in response to its first two exposure drafts (published in 2022) to investigate stakeholder participation across different groups and jurisdictional origins. The analyses examine participation in terms of frequency (measured using the number of participating stakeholders) and intensity (measured using the length of CLs).

Preparers and users of sustainability reports emerge as the largest participating stakeholder groups, while the accounting/sustainability profession participates with high average intensity. Surprisingly, preparers do not outweigh users in terms of participation frequency and intensity; and large preparers outweigh smaller ones in terms of participation intensity but not participation frequency. Internationally, stakeholders from countries with a private financial accounting standard-setting system participate more frequently and intensively than others. In addition, country-level economic wealth and sustainability performance are positively associated with more participating stakeholders.

This study is of interest for organizations and stakeholders involved in or affected by standard-setting in the field of sustainability reporting. The finding of limited participation by investors and from developing countries suggests the ISSB take actions to enhance the voice of those stakeholders.

The imbalances in stakeholder participation that were found pose potential threats to an important aspect of the input legitimacy of the ISSB’s standard-setting process.

To the best of the authors’ knowledge, this paper is the first to explore stakeholder participation by means of CLs with the ISSB in terms of frequency and intensity.

The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).

The article explores the linkages between the type of environmental strategy (ES), the use of internal communication (IC), and the greening of organizational culture (OC). Moreover, the article empirically examines whether company size matters in the use of environmental IC practices in the green context. Additionally, the article considers differences between people employed at different organizational hierarchy levels. The basis for such a comparison is their opinions about the effectiveness of communication practices.

Empirical research employed a survey method done on 199 organizations in 2020. Statistical analyses used the chi-squared test, Kendall’s Tau-b correlation coefficient, and the Mann–Whitney U test.

The research showed that companies with a proactive green strategy more often use different communication practices related to ES and have a greener culture. The study proved that larger companies more often use the analyzed communication practices. However, we found no significant difference in opinion between middle managers and line employees about the effectiveness of these practices.

The main contribution to business practice is the exploratory model based on the empirical study, which allows organizations to successfully implement the ES.

Studies rarely combine the three organizational elements: IC, OC, and ES. This article provides new empirical evidence on relationships between features of OC, green strategy types, and communication practices.

Through its advanced computational capabilities, cyber–physical systems (CPS) proffer solutions to some of the cultural challenges plaguing the effective delivery of facilities management (FM) mandates. This study aims to explore the drivers for the uptake of CPS for FM functions using a qualitative approach – the Delphi technique.

Using the Delphi technique, the study selected experts through a well-defined process entailing a pre-determined set of criteria. The experts gave their opinions in two iterations which were subjected to statistical analyses such as the measure of central tendency and interquartile deviation in ascertaining consensus among the experts and the Mann–Whitney U test in establishing if there is a difference in the opinions given by the experts.

The study’s findings show that six of the identified drivers of the uptake of CPS for FM were attributed to be of very high significance, while 12 were of high significance. Furthermore, it was revealed that there is no significant statistical difference in the opinions given by experts in professional practice and academia.

The study’s outcome provides the requisite insight into the propelling measures for the uptake of CPS for FM by organisations and, by extension, aiding digital transformation for effective FM delivery.

To the best of the authors’ knowledge, evidence from the literature suggests that no study has showcased the drivers of the incorporation of CPS for FM. Hence, this study fills this gap in knowledge by unravelling the significant propelling measures of the integration of CPS for FM functions.