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Most research on tax evasion focused on microeconomic variables revolving around perceptions and decisions of individual taxpayers. However, a new wave of research is now investigating the role of macroeconomic variables in inducing tax evasion. This study adds to the limited studies in this new direction of research. Previous studies found that inflation, low gross domestic product (GDP) growth and gross fixed capital formation causes recession, increases unemployment, raise interest rates, hurts both domestic and foreign direct investments. This study examined the relationship between these variables and estimated tax evasion in Sub-Saharan Africa.

The study adopts a correlation research design with 2,300 data points collected from 23 countries in Sub-Saharan Africa. Specifically, tax to GDP ratio, gross fixed capital formation per GDP and the GDP annual growth report from each country for the period 2011–2020 was retrieved. Generalised least square regression technique was employed to analyse the data due to the presence of heteroskedasticity in the model and random effect was utilized based on the Hausman test. To avoid misspecification and biased result; therefore, all relevant test was conducted including the multicollinearity test.

The results indicate that GDP annual growth and gross fixed capital formation have a significant negative impact on estimated tax evasion in Sub-Saharan Africa. The findings further indicate a negative but insignificant relationship between inflation and estimated tax evasion in Sub-Saharan Africa. The study concludes that both GDP annual growth rate and gross fixed capital formation negatively influence estimated tax evasion and the policy implications in the African continent were discussed.

The new findings on the effects of GDP annual growth, growth fixed capital formation and inflation on estimated tax evasion provide novel knowledge that is currently lacking in the current literature, specifically Sub-Saharan African continent.

This study aims to gain insights from peer support workers (PSWs) on the unseen mechanisms of peer support work that may be applied to implementing a child and youth mental health peer support program in a children’s hospital emergency department (ED).

This study used a critical realist perspective with a qualitative research design. Eight participants, all PSWs in health, community and social services working with adults, adolescents and children, were recruited from Alberta, Canada. Data were collected through in-person semi-structured interviews and analyzed using Braun and Clarke’s reflexive thematic analysis.

The results generated interrelated patterns of meaning among PSWs that were grouped into three main themes: inside out and outside in, no one leaves empty-handed and sculpting health system softness.

All participants were trained by the same organization and may have similar understandings and approaches to the peer support role. Participants were predominantly of a similar demographic; thus, participants with minoritized identities may have challenges not represented.

Using nontraditional staffing models in an acute center may facilitate a shift to meet the chronic and complex issues of the 21st century.

Youth peer support roles may reduce stigma by challenging stereotypes and myths, reduce social isolation and improve meaning, connection and belonging for individuals with mental illness who are often dislocated and disconnected from society.

This study exemplified the positive impacts peer support could make by improving child, youth and family experiences; reducing stigma; providing hope and help; and embedding the recovery model directly into the ED.

Safety, one of the basic human needs for existence, is a very important factor in achieving a successful urban space. A lack of its presence could make it challenging for residents of a place to live and function effectively. Therefore, this study aims to identify the urban design attributes that would potentially enhance the perceived sense of safety, mainly focusing on two case studies in El-Sherouk neighborhood in Cairo. The two selected case studies are considered car-oriented due to their reduced levels of safety.

This study was conducted through a set of data collection phases from field surveys and survey questionnaires that infer the influence of the surrounding urban environment on a specific target group. Statistical Package for the Social Sciences (SPSS) statistical analysis tool was used to analyze data collected from survey questionnaires.

Finally, by the end of this research, a set of urban design qualities vital for achieving the desired levels of safety were introduced. The findings of this study revealed key urban design qualities that can potentially contribute to enhancing the perceived sense of safety as they showed a strong positive correlation: (1) imageability, (2) transparency, (3) complexity and (4) human scale and enclosure. Moreover, multiple linear regression indicates that urban design qualities are strong predictors of perceived safety.

This study presents a holistic approach to studying the relationship between urban design and perceived safety by examining two case studies located in El-Sherouk City in Cairo, Egypt. While previous research has focused on one theory of safety design such as crime prevention, defensible space theory, eyes on the street or safer city centers, this article tries to fill in the gap in the literature by analyzing all aspects of urban design and its correlation to an enhanced perceived safety. In addition, most of the previous studies have tackled the safety aspects of old urban settlements. However, this study tackles a new urban settlement.

There is a growing mismatch between the skill demands of the industry and the offerings of academia. One way of reducing this mismatch is by improving collaborations between practitioners and instructors using web-networking platforms. However, it is important to understand practitioners’ considerations while collaborating with instructors. Therefore, this study identified these considerations in order to infer inputs for the design of the graphical user interface (GUI) of a web-based platform for connecting instructors and practitioners.

A mixed method was adopted through a survey and focus group. A survey was used to capture practitioners’ considerations while collaborating with instructors for student development, and a focus group helped uncover an in-depth understanding of the study phenomena. The data were analyzed using descriptive and inferential statistics and thematic analysis.

The results show the willingness of practitioners to collaborate with instructors for student development, the ways by which practitioners are willing to meet instructors' course-support needs and their considerations in deciding to do so. Slight differences were observed between the results of the survey and the focus group regarding the ranking of the practitioners’ considerations. The study highlighted demographic differences in practitioners’ considerations when deciding on meeting instructors' course-support needs. The results provide a basis to deduce the GUI inputs of web-networking platforms for connecting instructors and practitioners.

This study revealed practitioners’ design needs and GUI inputs to facilitate the design of web-networking platforms for connecting instructors and practitioners. This study also contributes to user interface design principles, theories on individual differences and practitioners’ involvement in student professional development.

The purpose of this study is to explore the influence of employee development programs on organizational commitment and its subsequent impact on employee turnover intention by considering individual differences for non-medical staff in a health-care institution in Lebanon. This study is relevant in understanding and addressing the brain drain phenomenon in the Lebanese health-care sector.

Correlational analysis and hierarchical regression were conducted to examine the relationships among employee development, organizational commitment and turnover intention. The study also made use of Process by Hayes to examine the existence of a moderated mediated relationship, which is the central point of this research.

Results indicate that when holding constant frequency of training, individuals high in commitment report a lesser intention to leave compared to those low in commitment. As a first-stage moderated mediation model is understood, this finding shows that the indirect effect of frequency of training on turnover intention through organizational commitment is moderated by individual differences.

The findings of this study, based on the human capital theory and social exchange theory, enhance our understanding of how employee development influences organizational commitment, predominantly in the context of Lebanon’s health-care sector grappling with brain drain. Additionally, by integrating both the self-determination theory and the expectancy theory, the study provides a new stance on how intrinsic motivational factors contribute to a better understanding of this complex relationship, especially considering the brain drain dilemma. This study addressed the gap in research studies that failed to explore the extent of the relationship between employee development and turnover intention by highlighting the importance of looking at the relationship as a moderated mediated type of relationship. The findings highlight the importance of organizations implementing the right development programs, as they yield higher levels of organizational commitment and subsequently decrease the intention to leave. This study is important for health-care organizations in Lebanon, suggesting a strategic approach to retain skilled professionals amidst ongoing migration challenges.

This study aims to investigate the influences of perceived and preferred coaching behaviors and the discrepancy between them on job satisfaction, mediated by the quality of the relationship with the immediate supervisor and adaptive performance.

The research adopted a cross-sectional survey design. A total of 220 Korean employees, small-sized team members, were recruited from the automotive industry for the study. This research explored the relationship between perceived and preferred coaching behaviors using the Pearson correlation. Structural equation modeling was used to analyze the relationships among perceived and preferred managerial coaching behaviors, the discrepancy between them, the quality of the relationship with the immediate supervisor, adaptive performance and job satisfaction.

Perceived and preferred coaching behaviors exhibited a weak correlation. Perceived coaching behaviors indirectly influenced job satisfaction through the quality of the relationship with the immediate supervisor and adaptive performance. The discrepancy between perceived and preferred coaching behaviors directly and indirectly influenced job satisfaction via adaptive performance. However, all paths related to preferred coaching behaviors were found to be insignificant.

Although the results of this research may be generalized to the Korean automotive industry, the findings highlight perceived and preferred coaching behaviors and the discrepancy between them as independent variables. The findings shed light on the influences of managerial coaching on the quality of the relationship with the immediate supervisor within Korean workplace cultures and how coaching behaviors contribute to triggering subordinates’ adaptive performance. In addition, the study provides how managerial coaching influences job satisfaction in the workplace.

Based on the findings, an organization should cultivate self-directed learning environments to enhance employees’ adaptive performance. The coaching training session should be added to the leadership development program for new managers. Team leaders need to consider their members’ preferences during managerial coaching.

The variables, such as preferred coaching variables and the discrepancy between perceived and preferred coaching behaviors, along with the research framework, represent a novelty in managerial coaching, as well as within the Korean context.

This study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.

The study focuses specifically on Islamic accounting and uses a qualitative historical documentary analysis methodology to study an original manuscript from the 14th century.

The analysis of the manuscript argues that religious accounting can be seen as a value-based system for achieving social good and that in the context of Islamic accounting, it can be conceptualised as a coherent body of ideas and practices.

Firstly, the study conceptualises Islamic accounting as a homogeneous discipline with its own knowledge, concepts and practices. Secondly, it contributes to current accounting literature by examining an ancient manuscript from the 14th century, which serves as a foundation for understanding the Islamic accounting system within the context of accounting, religion and spirituality. The paper further contributes by arguing that this conceptualisation of religious accounting as a value-based approach enables its practitioners to evaluate their own accountabilities in delivering on socioeconomic objectives related to inter-human/environmental, social and financial transactions within the context of religious accounting practices.

The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.

It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.

The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.

This paper examines the early pandemic experience in a large metropolitan area to differentiate the roles of the lifestyle and built environment factors associated with differing case rates across neighborhoods.

This paper develops a simple empirical methodology for sorting out the separate effects of lifestyle and the built environment factors along with their interactive effects when individuals’ behaviors not only reflect their observable characteristics but also are influenced by the physical environments in which they live and work, indirect connections implied by the early insights of Jacobs (1961) and more recently Hawley and Turnbull (2019).

The results demonstrate that lifestyle factors tied to employment show the strongest association with COVID-19 cases. Other lifestyle choices, built environment features, and demographic attributes such as household size, principal cities, highway connectivity, and population density also affect COVID-19 transmission at the onset of the disease outbreak. The analysis reveals a surprising spatial pattern; employment-related lifestyle factors on case rates in outlying neighborhoods are stronger than in neighborhoods within primary cities after accounting for various built environment factors.

This research addresses important questions and the perplexing outcomes related to lifestyle and the built environment’s multi-faceted role in spreading COVID-19. In addition, this study represents a pioneering effort in disentangling the pure lifestyle effect on virus transmission after eliminating potentially confounding impacts of built environment factors on household behavior that in turn influence virus transmission.

Corporate social responsibility (CSR) remains a prevalent topic for businesses worldwide, especially for those operating in developing countries. The attention on small and medium-sized enterprises' (SMEs') CSR engagement in developing countries has been neglected, although SMEs play a vital role in socio-economic development in African countries like Kenya. This paper aims to conceptualize the relationship between the SME manager's values, ethics, emotional commitment to long-term socio-economic development and the firm's CSR practices.

The authors conducted seven semi-structured interviews with Kenyan and German SMEs located in Nairobi. A deductive-inductive analysis approach was chosen, confirming previous findings and contributing new ideas to the International Business (IB) literature.

This paper develops a concept linking the values and beliefs of the SME manager with the firm's CSR practices in developing countries via the manager's emotional commitment to local long-term socio-economic development. The Kenyan managers tend to show a higher degree of emotional commitment, which the authors explain by two drivers: (1) philanthropic, self-motivated driver and (2) expectation-based, environment-motivated driver. The authors' findings add to the literature on SMEs' CSR engagement in developing countries by looking at the individual level of analysis.

This paper develops a concept linking the values and beliefs of the SME manager with the firm's CSR practices in developing countries.