Search results

Because of growing corporate tax scandals, there is an enhanced focus on corporate taxation by governments, institutions and the general public. Transparency in tax matters has been identified as critical for effectively managing and promoting socially responsible tax behaviour. This study aims to explore the impact of ownership structure, board and audit committee characteristics on corporate tax responsibility (CTR) disclosure.

This research collected data from the annual reports of Pakistani-listed firms over 12 years, from 2009 to 2020. Consequently, the data set encompasses a total of 1,800 firm-year observations. This study uses regression analysis to test the relationship between corporate governance and CTR disclosure.

The results show that board gender diversity, managerial ownership and audit committee independence promote tax responsibility disclosure. In contrast, family board membership, CEO duality, foreign ownership and family ownership negatively impact tax responsibility disclosure. Additional analyses reveal the specific information categories that produce the overall effects on tax responsibility disclosure and assess the moderating impact of family firms on the governance and CTR disclosure nexus.

Corporations can use the results to encourage practices that enhance transparency and improve the quality of disclosures. Regulatory authorities can use the findings to stipulate better protocols. Doing so will be vital for developing countries such as Pakistan to improve tax revenue and cultivate economic growth.

While this research represents, to the best of the authors’ knowledge, one of the first empirical investigations of the association between corporate governance and CTR, the results contribute to the corporate governance literature and offer fresh insights into CTR, an emerging dimension of corporate social responsibility.

Determining the suitable material and accurate thickness of the thermal insulation layer used in exterior walls during the design phase of a building can be challenging. This study aims to determine suitable material and optimum thickness for the insulation layer considering both operational and embodied factors by a comprehensive assessment of the energy, economic and environmental (3E) parameters.

First, the energy model of an existing building was created by using Autodesk Revit software according to the as-built floor layout to evaluate the impact of five alternative insulating materials in varying thickness values. Second, using the results derived from the model, a thorough evaluation was conducted to ascertain the optimal insulation material and thickness through individual analysis of 3E factors, followed by a comprehensive analysis considering the three aforementioned factors simultaneously.

The findings indicated that polyurethane with 13 cm thickness, rockwool with 10 cm thickness and EPS with 20 cm thickness were the best states based on energy consumption, cost and environmental footprint, respectively. After completing the 3E investigation, the 15-cm-thick mineral wool insulation was presented as the ideal state.

This study explores how suitable material and thickness of insulating material can be determined in advance during the design phase of a building, which is a lot more accurate and cost-effective than applying insulating materials by assumed thickness in the construction phase.

To the best of the authors’ knowledge, this paper is unique in investigating the advantages of using thermally insulating materials in the context of a mosque structure, taking into account its distinctive attributes that deviate from those of typical buildings. Furthermore, there has been no prior analysis of the cost and sustainability implications of these materials concerning the characteristics of subtropical monsoon climate.

This study aims to investigate whether social reputation via corporate social responsibility (CSR) awarding facilitates access to debt and decreases the cost of debt and whether governance mechanisms moderate this relationship.

The sample covers the period between 2002 and 2021, during which CSR award data were available in the Thomson Reuters Eikon/Refinitiv database. The empirical models are based on country, industry and year fixed-effects regression.

While the main findings produced an insignificant result for access to debt, they indicated strong evidence for the positive relationship between CSR awarding and the cost of debt. Moreover, the moderating effect highlights that while the sustainability committee helps CSR-awarded companies access debt more easily, independent directors help firms decrease the cost of debt via CSR awarding. Furthermore, the results differ between the US and the non-US samples, earlier and recent periods, high- and low-leverage firms and large and small firms.

For the first time, to the best of the authors’ knowledge, the authors assess whether social reputation via CSR awarding facilitates access to debt and decreases the cost of debt in an international and cross-industry sample. Little is known about the effect of social reputation on loan contracting, although social reputation conveys broader information that goes beyond the firm’s internal (performance) and external (reporting) CSR practices. The authors also draw attention to the differing roles of distinct governance mechanisms in leveraging social reputation for loan contracting.

This study addresses the gap in research concerning student attitudes toward ethics and social responsibility (E&SR) within diverse organizational contexts, specifically as they transition into managerial and non-managerial roles.

A total of 425 business students from four universities participated. To determine statistically significant differences between potential managers and non-managers (M&NM), a paired comparison inferential t-test was employed.

The study revealed positive E&SR attitudes among business students. However, it differed from existing literature by finding a significant difference in perceived E&SR importance between aspirants in managerial and non-managerial positions. Notably, non-managerial students exhibited significantly stronger support for these principles.

This study, conducted in an emerging economy, offers a unique perspective by analyzing E&SR perceptions across both potential management and non-management employees. Given the direct and indirect influence employee perceptions have on business performance, this research sheds light on the crucial role of E&SR in management practices. The findings are further substantiated by robust data and include implications for human resource management, along with suggestions for future research directions.

Everyone is extremely concerned about environmental protection and health safety due to the rise in living standards. Plant-derived natural dyes have garnered much industrial attention in food, pharmaceutical, textile, cosmetics, etc. owing to their health and environmental benefits. The present study aims to focus on the elimination of the use of synthetic dyes and provides brief information about natural dyes, their sources, extraction procedures with characterization and various advantages and disadvantages.

In producing natural colors, extraction and purification are essential steps. Various conventional methods used till date have a low yield, as these consume a lot of solvent volume, time, labor and energy or may destroy the coloring behavior of the actual molecules. The establishment of proper characterization and certification protocols for natural dyes would improve the yielding of natural dyes and benefit both producers and users.

However, scientists have found modern extraction methods to obtain maximum color yield. They are also modifying the fabric surface to appraise its uptake behavior of color. Various extraction techniques such as solvent, aqueous, enzymatic and fermentation and extraction with microwave or ultrasonic energy, supercritical fluid extraction and alkaline or acid extraction are currently available for these natural dyes and are summarized in the present review article.

If natural dye availability can be increased by the different extraction measures and the cost of purified dyes can be brought down with a proper certification mechanism, there is a wide scope for the adoption of these dyes by small-scale dyeing units.

This paper aims to examine how gender diversity and women’s empowerment influence the performance of family entrepreneurships and explores the role of firm characteristics as a moderating factor.

The study used a structured questionnaire as the survey tool to collect data from 91 women managers working in family entrepreneurships, which originated from entrepreneurial initiatives, located in various Lebanese regions. The validity of the construct was assumed using the fitness of extracted index, incremental fit-index, non-normal fit-index, root mean square of residuals and standard root mean square residual. Composite reliability, Cronbach's alpha and value confirmatory factor analysis were used to measure the internal consistency. Data were analyzed using the structural equation modeling method.

This study reveals that gender equality, education level and family support significantly affect women's empowerment while an insignificant association was found between empowerment and earning social status and achieving financial independence. This paper also showed a significant interaction between women’s empowerment and the performance of family entrepreneurships. Additionally, the results showed that women holding managerial positions in family entrepreneurships is positively associated with firm performance. Finally, it was concluded that the location of the family firm moderates the relationship between gender diversity and firm performance.

This research contributes to theory and practice regarding the role of women in family entrepreneurships and sheds light on gender differences influencing family entrepreneurships and women empowerment issues.

The Purpose of the study was to investigate the construct validity and internal consistency of the LaMI among staff in the context of elderly care in Sweden.

Questionnaire data from a longitudinal study of staff working in elderly care were used. Data were collected using the Leadership and Management Inventory. First data collection was for explorative factor analysis (n = 1,149), and the second collection, one year later, was for confirmatory factor analysis (n = 1,061).

The explorative factor analysis resulted in a two-factor solution that explained 70.2% of the total variance. Different models were tested in the confirmatory factor analysis. The final model, a two-factor solution where three items were omitted, showed acceptable results.

The instrument measures both leadership and management performance and can be used to continually measure managers’ performances as perceived by staff to identify areas for development.

The COVID-19 pandemic has created a significant disruption in the educational systems worldwide. Some institutions opted for emergency remote education due to the need to cancel in-person activities. The aims of this paper were to evaluate the use of asynchronous methodology in health sciences education, determine whether asynchronous methodology was sacrificing overall student satisfaction, and investigate whether satisfaction improved as the program develops.

Initially, there was phase 1 that corresponded to four weeks of activities. Each professor produced a video lesson, and after each video lesson, a weekly educational activity was made available. Next, phase 2 was implemented using the same methodology, however lasting six weeks. Three questionnaires were developed, and a Likert scale was administered to verify the students’ level of satisfaction. Data were analyzed using frequency distributions, mean values, standard deviation and confidence interval. The normality of the sum data (total of the questionnaires) was tested using the Kolmogorov–Smirnov test.

Although the students pointed out that the asynchronous methodology facilitated access to the content and considered this methodology satisfactory, they expressed a reduced level of satisfaction regarding emergency remote education in general when data from the first weeks were compared to those of the previous weeks. It is clear that students became increasingly discouraged and tired over time, which motivated the institution to shift into a combination of synchronous and asynchronous methodology to improve student learning.

Teaching in the field of health care encompasses difficult competencies that sometimes are impossible to be learned remotely, so there is a need to examine and evaluate properly the remote education in this area. With careful planning, educational institutions can evaluate their experiences during the pandemic, allowing those involved to highlight strengths and identify weaknesses to better prepare for future needs to improve remote education.

Reverse logistics services are designed to move goods from their point of consumption to an endpoint to capture value or properly dispose of products and materials. Artificial intelligence (AI)-based reverse logistics will help Micro, Small, and medium Enterprises (MSMEs) adequately recycle and reuse the materials in the firms. This research aims to measure the adoption of AI-based reverse logistics to improve circular economy (CE) performance.

In this study, we proposed ten hypotheses using the theory of natural resource-based view and technology, organizational and environmental framework. Data are collected from 363 Indian MSMEs as they are the backbone of the Indian economy, and there is a need for digital transformation in MSMEs. A structural equation modeling approach is applied to analyze and test the hypothesis.

Nine of the ten proposed hypotheses were accepted, and one was rejected. The results revealed that the relative advantage (RA), trust (TR), top management support (TMS), environmental regulations, industry dynamism (ID), compatibility, technology readiness and government support (GS) positively relate to AI-based reverse logistics adoption. AI-based reverse logistics indicated a positive relationship with CE performance. For mediation analysis, the results revealed that RA, TR, TMS and technological readiness are complementary mediation. Still, GS, ID, organizational flexibility, environmental uncertainty and technical capability have no mediation.

The study contributed to the CE performance and AI-based reverse logistics literature. The study will help managers understand the importance of AI-based reverse logistics for improving the performance of the CE in MSMEs. This study will help firms reduce their carbon footprint and achieve sustainable development goals.

Few studies focused on CE performance, but none measured the adoption of AI-based reverse logistics to enhance MSMEs’ CE performance.

The primary intent of this study was to assess the influence of novelty-seeking on the satisfaction of consumers. The investigation concentrated on Malaysian consumers who have experience using online food delivery (OFD) applications.

To perform the research, non-probability and convenience sampling methods were enforced to gather the required data. An online questionnaire in the form of a Google Survey was conducted in Kuala Lumpur, Malaysia. Upon completion of the survey, the results were analyzed using SPSS software. Both the Service Quality (SERVQUAL) model and expectation disconfirmation theory (EDT) were exploited to shed light on the impact of consumer satisfaction.

Analysis of responses from the 250 participants unveiled that novelty-seeking positively influences consumer satisfaction. The finding depicted that reliability and responsiveness have the most positive impact on consumer satisfaction whereas tangibility has no effect on the satisfaction of consumers by using OFD applications.

This study had three main limitations: first, the limitations on access to the participants during the pandemic; second, combining quantitative and qualitative methods to obtain more accurate results; third, the study was limited to the context of Kuala Lumpur, Malaysia.

The conclusions brought to the fore that OFD marketers should provide appropriate service quality while concentrating on novelty and well-designed apps to surge consumer satisfaction.

OFD apps have facilitated customers' access to various meals and helped food vendors survive in the competitive marketplace. A new aspect, novelty-seeking, is added to the SERVQUAL dimensions (i.e. empathy, tangibility, reliability, assurance and responsiveness) identified in the literature review.