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To the best of the author’s knowledge, the author conducts the first detailed review on the impact of ownership variables on corporate tax avoidance, based on 69 archival studies over the two last decades.

Referring to an agency-theoretical framework, the author differentiates between six categories of ownership (institutional, state, family, foreign, managerial and cross-ownership/ownership concentration). The author also includes research on ownership proxies as moderators of other determinants of tax avoidance.

The review indicates that most research refers to institutional, state and family ownership. Moreover, except for state ownership, no clear tendencies on the impact of included ownership types can be found in line with the author’s agency-theoretical framework.

Regarding research recommendations, among others, the author stresses the urgent need for recognizing heterogeneity within and interactions between ownership proxies. Researchers should also properly address endogeneity concerns by advanced econometric models (e.g. by the difference-in-difference approach).

As international standard setters have implemented massive reform initiatives on both tax avoidance and corporate governance, this literature review underlines the huge interaction between those topics. Firms should carefully analyze their ownership structure and change their tax planning due to owners' individual tax preferences.

This analysis makes useful contributions to prior research by focusing on six categories of ownership and their impact on tax avoidance in (multinational) firms and moderating effects. The author provides a detailed overview about current archival research and likes to guide researchers to focus on ownership heterogeneity and endogeneity concerns.

The impact of building information modeling (BIM) on various aspects of project management has attracted much attention in the past decade. However, previous studies have focused on a particular facet of project management (e.g., safety, quality, facility management) and within identified target journals. Despite numerous existing studies, there is limited research on the mainstream research topics, gaps and future research directions on BIM in project management. This study aims to conduct a bibliometric and science mapping review of published articles on BIM in project management and to identify mainstream research topics, research gaps and future research directions in this domain.

A science mapping approach consisting of bibliometric search, scientometric analysis and qualitative discussion was used to analyze 521 journal articles that were retrieved from the Scopus database and related to BIM in project management. In the scientometric analysis, keyword co-occurrence analysis and document analysis were performed. This was followed by a qualitative discussion that seeks to propose a framework summarizing the interconnection between the mainstream research topics, research gaps and future research directions.

Six mainstream research topics were found including (1) BIM-enabled advanced digital technologies, (2) BIM-based reinforcement and enhancement, (3) BIM and project composition, (4) BIM project elements and attributes, (5) BIM-based collaboration and communication and (6) BIM-based information and data. Moreover, this study discussed six research gaps, namely, (1) integration of BIM and other digital technologies, (2) future maturity of BIM applications in project management, (3) application of BIM in project components and processes, (4) role of BIM application in project elements and attributes, (5) impact of collaboration and communication in BIM application and (6) stability of information and data interaction. Furthermore, future research directions were discussed.

The findings and proposed framework contribute to providing a deeper understanding to researchers, policymakers and practitioners in the development of related research and practice in the domain of BIM in project management, thus, promoting digital transformation in project management. Overall, it adds to the global knowledge domain in BIM and promotes the need for digital and data integration, BIM maturity and BIM collaboration.

The purpose of this paper is to develop a model considering synergy effect for prefabricated construction service combination selection.

This research defines prefabricated construction service as a service-led construction method that meets the specific requirements of clients. Based on network theory, the multi-dimensional collaborative relationships of the prefabricated construction inter-services are formulated. The synergy effect is quantitatively calculated through the linear weighting of the strengths of collaborative relationships. Further, a weighted synergy network (WSN) is developed, from which a service composition selection model considering the synergy effect is established. Then, a genetic algorithm is employed to implement the model.

The results showed that (1) when the number of prefabricated construction services is increased, the synergy effect of combination options is enhanced; (2) The finer-grained prefabricated construction services, the stronger the synergy effect of service combination; (3) Clients have heterogeneous preferences for collaborative relationships, and there are differences in the synergy effect of service combination.

The contribution of this research includes proposed a method to quantify the synergy effect from the perspective of collaborative relationships, explored the specific procedure for the prefabricated construction service combination selection under the service-led construction, and provided a reference for promoting the development in construction. Besides, the model proposed could be applied to prefabricated construction service composition selection with diverse research boundaries or client preferences by executing the same procedure.

This study examines the role of social media adoption (SMA), opportunity recognition (OR) and opportunity exploitation (OE) in mediating the relationship between entrepreneurial orientation (EO) and the performance of newly established small and medium-sized enterprises (SMEs) in emerging economies, with a particular emphasis on Ghana.

This study adopts a post-positivist philosophical stance and uses a quantitative approach and a survey design. A purposive sampling technique was used to select 336 SME owners and managers from Ghana’s manufacturing, trading and service sectors. Questionnaires were administered to source the empirical data for this study. Structural equation modelling (SEM) was used to analyse the proposed hypotheses.

The results reveal that EO positively and significantly influences the performance of new-born SMEs. SMA, OR and OE partially mediated this relationship.

This study is a wakeup call to policymakers, practitioners, managers and owners of recently established businesses. Policymakers should provide support and resources for newly established SMEs to adopt effective social media marketing strategies, bolstering their online presence and customer engagement. Simultaneously, they should invest in entrepreneurship education and create an environment conducive to innovation to cultivate an entrepreneurial mindset among fresh SMEs. Business owners and managers should proactively monitor market trends and consumer preferences, adapting their strategies to identifying and seizing emerging opportunities.

This study introduces a significant novelty to previous literature and one of the first to employ the dynamic capability theory to examine the interplay between EO, SMA, OR and OE in influencing the performance of new SMEs in the context of emerging markets. Furthermore, it extends the scope of understanding of the mechanisms through which SMEs can prosper in these dynamic environments. This unique combination of theoretical framework, comprehensive variables and contextual focus sets this study apart from existing research, enriching the literature on SME performance in emerging markets.

The purpose of this paper is to develop a bi-objective optimization framework to select prefabricated construction service composition. An improved algorithm-genetic simulated annealing algorithm (GSA) is employed to demonstrate the application of the framework.

The weighted aggregate multi-dimensional collaborative relationship is used to quantitatively evaluate the synergistic effect. The quality of service is measured using the same method. The research proposed a service combination selection framework of prefabricated construction that comprehensively considers the quality of service and synergistic effect. The framework is demonstrated by using a GSA that can accept poor solutions with a certain probability. Furthermore, GSA is compared with the genetic algorithm (GA), simulated annealing algorithm (SA) and particle swarm optimization algorithm (PSO) to validate the performance.

The results indicated that GSA has the largest optimal fitness value and synergistic effect compared with other algorithms, and the convergence time and convergence iteration of the improved algorithm are generally at a low level.

The contribution of this study is that the proposed framework enables project managers to clarify the interactions of the prefabricated construction process and provides guidance for project collaborative management. In addition, GSA helps to improve the probability of successful collaboration between potential partners, therefore enhancing client satisfaction.

This research conducts bibliometric analyses and network mapping on smart libraries worldwide. It examines publication profiles, identifies the most cited publications and preferred sources and considers the cooperation of the authors, organizations and countries worldwide. The research also highlights keyword trends and clusters and finds new developments and emerging trends from the co-cited references network.

A total of 264 records with 1,200 citations were extracted from the Web of Science database from 2003 to 2021. The trends in the smart library were analyzed and visualized using BibExcel, VOSviewer, Biblioshiny and CiteSpace.

The People’s Republic of China had the most publications (119), the most citations (374), the highest H-index (12) and the highest total link strength (TLS = 25). Wuhan University had the highest H-index (6). Chiu, Dickson K. W. (H-index = 4, TLS = 22) and Lo, Patrick (H-index = 4, TLS = 21) from the University of Hong Kong had the highest H-indices and were the most cooperative authors. Library Hi Tech was the most preferred journal. “Mobile library” was the most frequently used keyword. “Mobile context” was the largest cluster on the research front.

This study helps librarians, scientists and funders understand smart library trends.

There are several studies and solid background research on smart libraries. However, to the best of the author’s knowledge, this study is the first to conduct bibliometric analyses and network mapping on smart libraries around the globe.

It has been ten years since the policy was implemented, but the effect of the policy needs to be tested empirically. This paper aims to explore the mechanism of policy influence on regional innovation ability by measuring the effectiveness of policy by innovation ability indicators. Further, it reflects the problems in the process of the transformation and development of resource-based cities in recent years and points out the direction for the development of the cities in the future. In addition, this paper discusses the differences between regions and cities in China and seeks the path to narrow the gap.

This paper mainly uses the difference-in-difference method for the research. This study divided China’s resource-based cities and non-resource-based cities into experimental groups and control groups, and explored the effect of the transformation and development of resource-based cities and the changes of their innovation ability under the influence of the National Sustainable Development Plan for Resource-based Cities (NSDPRC). More carefully, this paper uses the fixed effects regression model, propensity score matching method, bootstrap method and other methods to improve the empirical results.

This paper finds that NSDPRC significantly improves the innovation ability of resource-based cities, although there is some lag in this effect. Research on the influence mechanism of policies shows that NSDPRC improves the marketization degree of resource-based cities and reduces the proportion of the secondary industry in such cities. Finally, the results of the heterogeneity analysis confirm that policies are more popular in western China and that resource-based cities in growth, maturity and decline are more vulnerable to policy influence. The development of policy effectiveness also requires the size of a city, and maintaining a healthy and reasonable scale is necessary for urban development.

First, the existing research on the development of resource-based cities is mainly from the perspective of economy and environment, but rarely from the perspective of innovation ability, and the index to measure urban development is relatively single. This paper will compensate for this deficiency. Second, different from the European and American countries that have basically completed the industrial transformation, the research on Chinese cities will provide a reference for the transformation of developing countries. Finally, from the perspective of resource endowment theory and innovation theory, this paper discusses the influence of SDPNRBC mechanism on the innovation ability improvement of resource-based cities, and further improves and enriches the theory.

The aim of this article is to map the use of AI in the user experience (UX) design process. Disrupting the UX process by introducing novel digital tools such as artificial intelligence (AI) has the potential to improve efficiency and accuracy, while creating more innovative and creative solutions. Thus, understanding how AI can be leveraged for UX has important research and practical implications.

This article builds on a systematic literature review approach and aims to understand how AI is used in UX design today, as well as uncover some prominent themes for future research. Through a process of selection and filtering, 46 research articles are analysed, with findings synthesized based on a user-centred design and development process.

The authors’ analysis shows how AI is leveraged in the UX design process at different key areas. Namely, these include understanding the context of use, uncovering user requirements, aiding solution design, and evaluating design, and for assisting development of solutions. The authors also highlight the ways in which AI is changing the UX design process through illustrative examples.

While there is increased interest in the use of AI in organizations, there is still limited work on how AI can be introduced into processes that depend heavily on human creativity and input. Thus, the authors show the ways in which AI can enhance such activities and assume tasks that have been typically performed by humans.

This study investigates economic sustainability through orientation and absorptive capacity.

The researchers developed a conceptual framework based on vigorous literature for this investigation. This study targeted managers from Pakistan's SME sector as respondents and employed cross-sectional data. In total, the authors based this study's findings on 192 valid cases.

The structural equation modeling (SEM) results highlight that innovation orientation (IO), customer orientation (CO), supplier orientation (SO), network orientation (NO) and absorptive capacity (AC) have significant effects on economic sustainability (ES). Moreover, this study's findings show that ES significantly predicts environmental sustainability (ENS). Finally, the results also demonstrate that ES and ENS positively and substantially affect financial performance (FP).

This study's findings help SMEs continue sustainable business practices by avoiding adverse environmental effects and ongoing climate changes. This study's findings contribute also to the manufacture of eco-friendly environmental products to reduce the contamination of the environment. Financial institutions and policymakers would boost SME owners' capacity and the obtainability of financial resources to improve Pakistani SMEs’ sustainable economic and environmental performance.

This study's findings help to enrich environmental and economic sustainability and, more significantly, for developing countries.

The present study aims to inform the requirements for developing a sustainable rating tool for small-scale infrastructure projects (SSIPs) through research findings.

A review-based comparative study of existing infrastructure sustainability (IS) rating tools for assessment of SSIPs is presented. Key stakeholder participants of the existing IS rating tools, are interviewed to identify existing barriers and requirements for sustainability rating. The study further presents possible rating tool options to optimise the sustainable performance evaluation of SSIPs.

Findings of this study indicated that prevalent IS rating tools are majorly applied to large-scale infrastructure projects and sustainability of SSIPs are seldom assessed. Based on a literature review and series of interviews, it was found that user friendliness, efficient structure, training and technical support, cost effectiveness and stakeholder recognition are the five key requirements of a sustainability rating tool for SSIPs. Additionally, six sustainability assessment options were proposed for SSIPs which range from pathways for existing tools through to new, customisable tools. Upon comparison, a new modified tool with verification process and revised tool with defined grouping of sustainable criteria was more effective for evaluation of SSIPs.

Use of case specific information for validation and framework development may lack generalisation. However, methodology can be used for future decision-making by making necessary adjustments to suit different local regional requirements.

Despite lack of generalisation, the findings can lead to future general studies on sustainability of SSIPs. Findings of the study provide foundation knowledge and awareness for sustainability evaluation of SSIPs.