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The purpose of the study is to identify barriers to collaboration among female administrators at a Ghanaian technical university (TU), based on the social identity theory (SIT).

A mixed-method approach was adopted, integrating qualitative interviews of 15 female administrators and completing structured questionnaires from 117 randomly sampled female administrators. The SIT, as the analytical framework, identified themes emerging from the data on barriers to collaboration among female administrators. While exploratory factor analysis identified measures of factors hindering collaborations, the use of structural equation modeling (SEM) enabled the confirmation of relationships among the barriers to collaboration with female administrators.

There existed statistically significant relationships between four of the barriers: intergroup relations conflict, trust with stakeholders and among females and structural barriers (SBs). For the quantitative analysis, it was found that SBs, intergroup relations, conflict and trust were statistically significant except for weak cultures. For the qualitative, results showed that SBs, lack of trust with stakeholders and among females and intergroup conflict hinder collaboration.

The study has a limited scope in using only one TU and focusing on a particular gender. The implications of this research will enrich the literature on barriers to female administrative collaboration in technical education based on the SIT.

Promoting administrative collaborations in the TU will ensure sustainability and efficient administrative systems.

Institutional policies should include gender inclusivity and equality on networking opportunities and provide mentorship programs for efficient administrative systems.

We used the SIT to determine barriers to collaboration among female administrators in a technical education institution, and the mixed methodology added a unique dimension to the study.

This study aims to identify and assess the key ethical challenges associated with integrating artificial intelligence (AI) in knowledge-sharing (KS) practices and their implications for decision-making (DM) processes within organisations.

The study employs a mixed-methods approach, beginning with a comprehensive literature review to extract background information on AI and KS and to identify potential ethical challenges. Subsequently, a confirmatory factor analysis (CFA) is conducted using data collected from individuals employed in business settings to validate the challenges identified in the literature and assess their impact on DM processes.

The findings reveal that challenges related to privacy and data protection, bias and fairness and transparency and explainability are particularly significant in DM. Moreover, challenges related to accountability and responsibility and the impact of AI on employment also show relatively high coefficients, highlighting their importance in the DM process. In contrast, challenges such as intellectual property and ownership, algorithmic manipulation and global governance and regulation are found to be less central to the DM process.

This research contributes to the ongoing discourse on the ethical challenges of AI in knowledge management (KM) and DM within organisations. By providing insights and recommendations for researchers, managers and policymakers, the study emphasises the need for a holistic and collaborative approach to harness the benefits of AI technologies whilst mitigating their associated risks.

Cooperative agreements between universities and firms (U–F) have gained prominence. However, the literature on organisational culture and the formation of cooperation agreements is scarce. This study aims to analyse, from the perspective of the managers of small- and medium-sized enterprises (SMEs) and those in charge in universities, the perceptions of the influence of organisational culture on this type of U–F cooperation.

To this end, multiple case studies were adopted, involving cooperation agreements between a Portuguese and eight SMEs incubated in UBImedical. Semi-structured interviews were used to gather information, aiming to understand the meaning, importance and possible obstacles caused by organisational culture in this U–F cooperation agreement.

Content analysis of the results obtained leads to the conclusion that cultural compatibility is a crucial factor for successful U–F cooperation. The exchange of knowledge, mutual trust and flexibility between those involved are identified as key determinants to build shared norms that allow a more productive, assertive union.

The study represents an important tool to support SME managers and those in charge of universities, as the evidence obtained can help them to define policies and actions with regard to the U–F cooperation process. More precisely, these SME and university managers could give more attention to culture in future cooperation agreements.

This study advances understanding of the role of organisational culture in a cooperation agreement since this was a gap identified in the literature on the topic. It also contributes to the existing body of work on U–F cooperation, demonstrating that organisational culture is considered important by partners in these agreements and should be adjusted towards compatible alignment of each party’s expectations.

Culture is considered a critical aspect of social media usage. The purpose of this paper is to explore how cultures and languages influence multilingual users' cross-cultural information sharing patterns.

This study used a crowdsourcing survey with Amazon Mechanical Turk to collect qualitative and quantitative data from 355 multilingual users who utilize two or more languages daily. A mixed-method approach combined statistical, and cluster analysis with thematic analysis was employed to analyze information sharing patterns among multilingual users in the Chinese cultural context.

It was found that most multilingual users surveyed preferred to share in their first and second language mainly because that is what others around them speak or use. Multilingual users have more diverse sharing characteristics and are more actively engaged in social media. The results also provide insights into what incentives make multilingual users engage in social media to share information related to Chinese culture with the MOA model. Finally, the ten motivation factors include learning, entertainment, empathy, personal gain, social engagement, altruism, self-expression, information, trust and sharing culture. One opportunity factor is identified, which is convenience. Three ability factors are recognized consist of self-efficacy, habit and personality.

The findings are conducive to promoting the active participation of multilingual users in online communities, increasing global resource sharing and information flow and promoting the consumption of digital cultural content.

Companies avoid taxes in a variety of ways and use different methods to do that, one of the most common being earnings management. The purpose of this paper is to investigate whether companies manipulate their financial data in order to reduce taxes paid.

We considered a sample of 63 listed Romanian companies for the period 2016–2021. The Beneish model was used for estimating earnings management, and the effective tax rate was used to measure tax avoidance. The analysis was carried out using regression analysis in Stata13 software.

The findings of the research indicate a negative and statistically significant association between effective tax rate and earnings management, implying that one of the main reasons why companies manipulate their earnings to reduce tax burden and avoid taxes. Moreover, our results show that return on assets (ROA) has a statistically significant negative influence on the effective tax rate. Furthermore, our analysis reveals that firm size, growth, and Big4 audit have no effect on effective tax rate.

Because it analyzes concrete cases using financial data and provides some recommendations for addressing the issue of tax avoidance, this work is useful in advancing both quantitative and qualitative research on this topic. This research is relevant for businesses, governments, regulators, audit professionals and investors.

The study, by analyzing concrete cases using reported financial data, contributes in filling the gap within the literature that results from a lack of scientific research on the relationship between tax avoidance and earnings management, and then it clarifies the nature of the causal connection between them. Moreover, it considers a combination of firm related variables including performance, size and also audit quality.

This paper aims to discuss the practical dilemmas of institutional change to tackle the climate crisis in a UK university, identifying key assumptions and issues that block meaningful change. The research was part of an initiative to define a theory of change (ToC) to meet the university’s institutional climate commitments.

The findings are based on interviews with members of an inter-disciplinary ToC working group, a staff–student climate coalition and student representatives at the university. Interviewees were purposively selected to gain insights into assumptions about the nature of the university and its role in tackling the climate crisis, which must be addressed for the university to effectively implement its climate plan.

This paper identified tensions between the university’s role as a public and commercial institution, a lack of clarity over decision-making processes and the difficulties in balancing (and being transparent about) actions with commitments to tackle the climate crisis. A democratic and flexible approach to change is essential to mitigate these issues, providing an opportunity to reflect on the diversity of the university community and openly debate goals and commitments.

In setting out the initial steps of a ToC in a UK university, this paper offers practical insights for higher education institutions looking to change practices. By highlighting assumptions at a particular institution, this paper also contributes a level of granularity to a growing field of research on efforts in higher education institutions to tackle the climate crisis.

The purpose of this study is to investigate the phenomenon of defensive biasing in work stress surveys, which occurs when employees trivialize potential stressors and strains due to fear of negative consequences from their supervisors or management. This study aims to better understand the factors that influence this behavior and to develop a scale to measure it.

The study used an online survey of 200 employees to investigate the factors influencing defensive biasing behavior. The researchers developed a scale for defensive biasing with the help of subject matter experts and derived possible factors from the literature. Participants were presented with a hypothetical scenario in which they imagined a work stress survey in their organization and were asked to answer related items. The data were analyzed using regression analysis.

The study found that defensive biasing behavior was significantly predicted by perceived anonymity and neuroticism. Participants who felt less anonymous and had higher levels of neuroticism were more likely to engage in defensive biasing. Job insecurity and trust in supervisors were not found to be significant predictors of defensive biasing.

This study contributes to the literature on work stress surveys by developing a scale for defensive biasing and investigating the factors that influence this behavior. The study highlights the importance of making the survey process more transparent to reduce defensive biasing and obtain trustworthy results.

The purpose of the article is to identify relevant criteria for decision support in the implementation of waste-to-energy (WtE)-based systems.

The methodology is a simple case study with a qualitative approach. Five experts involved in the project of a thermoelectric power plant qualitatively evaluated, on a Likert scale, a decision model with 15 indicators derived from recent studies. The research object was the first stage of a project to implement a thermoelectric plant employing municipal solid waste (MSW) in southern Brazil.

The study identified 15 criteria supporting the decision-making process regarding WtE implementation for MSW in a mid-sized city in southern Brazil. The study identified that compliance with MSW legislation, compliance with energy legislation, initial investment and public health impact are the most influential criteria. The study offered two models for decision processes: a simplified one and a complete one, with ten and fifteen indicators, respectively.

The study concerns mid-sized municipalities in southern Brazil.

Municipal public managers have now a methodology based on qualitative evaluation that admits multiple perspectives, such as technical, economic, environmental and social, to support decision-making processes on WtE technologies for MSW.

MSW management initiatives can yield jobs and revenues for vulnerable populations and provide a correct destination for MSW, mainly in developing countries.

The main originality is that now municipal public decision-makers have a structured model based on four constructs (technical, economic, environmental and social) deployed in 15 indicators to support decision-making processes involving WtE and MSW management.

Despite the detrimental effects of supervisor knowledge hiding on employees and organizations, little research has focused on how subordinates cope with it. Drawing on the impression management theory, this study proposes a mediated moderation model to explain who and how cope with supervisor knowledge hiding.

Using a sample of 340 full-time participants in various organizations and industries in China, the proposed model was tested using ordinary least squares regression with the PROCESS 3.5.

The results support the mediated moderation model, indicating that proactive subordinates are motivated to manage their impression towards supervisors and engage in upward ingratiation to cope with supervisor knowledge hiding. In contrast, subordinates with low level of proactive personality trait have less impression management motive and engage in fewer upward ingratiatory behaviors.

Based on the impression management theory, the current paper contributes to the literature on supervisor knowledge hiding by expanding the consequences of supervisor knowledge hiding, identifying a boundary condition of supervisor knowledge hiding on subordinate’s subsequent behaviors and enriching the mechanism underlying the effect of supervisor knowledge hiding with proactive personality.

Online food delivery applications (OFDAs) provide an expedient platform, and consumers’ access to food has been drastically altered, especially during and after the COVID-19 pandemic. This study aimed to completely explore the attributes that influence consumers' purchase intention and how an app's aesthetics can evoke feelings that predict continuous usage intentions for OFDAs. The food industry, especially restaurants, heavily relies on mobile technology to facilitate critical online food delivery during the pandemic crisis.

The data for this study are gathered from 477 food consumers located in the federal capital territory (FCT) of Islamabad, Pakistan, through convenient sampling by developing a self-administrated online survey. SmartPLS is used for structural equation modeling to test the proposed research model and perform bootstrapping and algorithmic analysis.

Our findings revealed that perceived value positively predicted consumers’ purchase intentions. Moreover, perceived value mediates the association of information quality, familiarity, time-saving, usability and reputation with purchase intentions and fear of COVID-19 moderates the relationship between perceived value and purchase intention.

This research work has significant implications for researchers, web developers, app designers, delivery services, restaurants and other enterprises as it demonstrates the importance of aesthetically pleasing OFDAs in eliciting positive emotions and bolstering consumers’ intentions to continue using the app for efficient food delivery services.

This study expanded the application of the technology acceptance model (TAM) and attention, interest, desire and action (AIDA) by examining consumers’ purchase intentions in the context of OFDAs. Further, the successful utilization of TAM enhanced the understanding of consumer perceptions and behavioral intentions about the usage of OFDAs.