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This paper aims to examine how content relevancy influences consumers’ preference to receive and share fake news. Further, it investigates how these receivers perceive the social image of the people who share fake news. Finally, this study examines how brand strength and valence and credibility of fake content influence consumer’s word-of-mouth recommendations, purchase intentions and attitude toward the brand.

Three experiments were conducted to test the hypotheses. The data was analyzed using a two-way analysis of variance and PROCESS techniques.

Findings indicate that people prefer to receive and share relevant content, even if it is fake. Sharing fake news conveys the sender’s sociability but also creates a negative perception of narcissism. Individuals are more likely to recommend a brand if the fake news is perceived as credible and positive (vs negative). Finally, brand-strength can help brands to negate the harmful effects of fake news.

Future research can explore the role of group dynamics, tie-strength and media richness (text, image and videos) in the dispersion of fake news and its impact on brands.

Marketers should communicate and educate consumers that sharing fake content can harm their social image, which can reduce information dispersion. Marketers should also improve brand-strength that can protect the brand against the adverse impact of fake news.

This study contributes to the emerging literature on fake news by studying the impact of fake news on consumer intentions and attitudes toward the brand, which are critical for the success of any brand.

Some researchers regard discretionary accrual (DA) as one of the factors that drive corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based on agency theory and positive accounting theory, corporate managers can transform accounting information and manipulate firm earnings to reduce tax liability. There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of real earnings management (REM) on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning. Despite the widespread notion, as well as positive accounting theory, tax planning theory that financial attributes (profitability, leverage, liquidity and firm growth), REM and DA motivate tax planning, previous investigations have produced mixed results (Dwenger and Steiner, 2009; Wang and Chen, 2012; Chen and Zolotoy, 2014; Aghouei and Moradi, 2015; Pettersson and Wu, 2015; Ribeiro, 2015; Chen et al., 2016; Jamei and Khedri, 2016; Ogbeide, 2017; Yuniawati et al., 2017; Chen and Lin, 2017; Firmansyah and Febriyanto, 2018; Prastiwi, 2018; Rani et al., 2018; Kibiya and Aminu, 2019; Kałdoński and Jewartowski, 2019 and Siyanbonla, 2021). This study aims to use REM as a moderator to examine the relationship between financial attributes and tax planning whether it will strengthen or weaken the relationship.

The study examines the impact of financial attributes on the corporate tax planning of listed manufacturing firms in Nigeria. It also tests for the moderating effect of REM on the relationship between financial attributes and tax planning. Data for the study was sourced from the annual reports of sampled manufacturing firms. The study used the panel data methodology for analysis. The study used fixed effect estimation to interpret the parsimonious model and random effect was used to interpret the moderated model. The study documented that financial leverage has a positive significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other. The study recommends that firms should go for more debt to take advantage of the tax shield of interest on the debt. Also, firm management should use non-current debt to finance non-current assets and use current debt to finance current assets to avoid the risk of taking over or liquidation. The study also recommends that firm management should engage in intercompany and intracompany transactions by selling their goods to affiliates in countries with low prices and low tax rates. A firm should also overproduce goods to have high production costs and high closing inventory since real earning management significantly reduces tax liabilities by deferring income into a later year.

The study documented that financial leverage has a positive and significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative but significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive and significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other.

There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of REM on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning.

This paper aims to examine the effects of investor sentiment on the development of the real estate corporate bond market in Vietnam.

The research uses an autoregressive distributed lag (ARDL) model with quarterly data. Additionally, the study employs Google Trends search data (GVSI) related to topics such as “Real Estate” and “Corporate Bond” to construct a sentiment index.

The empirical outcomes reveal that real estate market sentiment improves the growth of the real estate corporate bond market, while stock market sentiment reduces it. Also, there is evidence of a long-run negative effect of corporate bond market sentiment on the total value of real estate bond issuance. Further empirical research evidences the short-term effect of sentiment and economic factors on corporate bond development in the real estate industry.

Due to difficulties in collecting data, this paper has the limited sample of 54 valid quarterly observations. Moreover, the sentiment index based on Google search volume data only reflects the interest level of investors, not their attitudes.

These results yield important implications for policymakers in respect of strengthening the corporate bond market platform and maintaining stability in macroeconomic and monetary policies in order to promote efficient and sustainable market development.

The study offers some suggestions for regulators and governments to improve the real estate corporate bond market.

This is the first quantitative study to examine the effect of sentiment factors on real estate corporate bond development in Vietnam.

The set of 2,509 documents related to the human-centric aspect of manufacturing were retrieved from Scopus database and systmatically analyzed. Using an unsupervised machine learning approach based on Latent Dirichlet Allocation we were able to identify latent topics related to human-centric aspect of Industry 5.0.

This study aims to create a scientific map of the human-centric aspect of manufacturing and thus provide a systematic framework for further research development of Industry 5.0.

In this study a 140 unique research topics were identified, 19 of which had sufficient research impact and research interest so that we could mark them as the most significant. In addition to the most significant topics, this study contains a detailed analysis of their development and points out their connections.

Industry 5.0 has three pillars – human-centric, sustainable, and resilient. The sustainable and resilient aspect of manufacturing has been the subject of many studies in the past. The human-centric aspect of such a systematic description and deep analysis of latent topics is currently just passing through.

As innovations introduce novel benefits to customers, they would need to be positioned in a way that sets them apart in the market. The purpose of this paper is to propose a novel approach for the positioning of innovations with the use of the customer imagination and, specifically, mental movies.

Using the schema approach as this study’s theoretical framework, the author proposes that innovations could be positioned using moving pictures (i.e. mental movies) instead of mental pictures (the approach traditionally taken).

A new conceptual framework for the positioning of innovations using mental movies is presented. In the framework, this study outlines how innovations can be positioned with the use of mental movies, and why such an approach would be beneficial. The framework outlines mixed reality, i.e. augmented reality, augmented virtuality and virtuality, as well as the metaverse and gaming as avenues for positioning innovations using mental movies. On the benefit side, the framework identifies successful market introductions, engagement and stickiness, memorability and positive emotions, uniqueness and differentiation and market share as the concrete benefits that can be achieved with this type of positioning.

The framework provides a novel approach for the positioning of innovations. It departs from existing literature by proposing that innovations can be positioned using mental movies. The framework also identifies why this approach would be beneficial for marketers and managers and provides concrete guidelines for how such a positioning can be achieved in the market.

This systematic review paper aims to investigate seasonal ambient change’s impact on the incidence of falls among older adults.

The population, exposure, outcome (PEO) structured framework was used to frame the research question prior to using the Preferred Reporting Items for Systematic Reviews and Meta-Analysis framework. Three databases were searched, and a total of 12 studies were found for inclusion, and quality appraisal was carried out. Data extraction was performed, and narrative analysis was carried out.

Of the 12 studies, 2 found no link between seasonality and fall incidence. One study found fall rates increased during warmer months, and 9 of the 12 studies found that winter months and their associated seasonal changes led to an increase in the incidence in falls. The overall result was that cooler temperatures typically seen during winter months carried an increased risk of falling for older adults.

Additional research is needed, most likely examining the climate one lives in. However, the findings are relevant and can be used to inform health-care providers and older adults of the increased risk of falling during the winter.

This paper aims to explore the effect of government support (short work allowances – SWA) on SME employees' job performance and employee motivation perceptions, during the COVID-19 pandemic in Turkey.

Survey data were collected from 2,781 employees working in SMEs registered to Small and Medium Enterprises Development Organization (SMEDO) in Turkey. The relationships were assessed through structural equation modeling with bootstrap estimation.

The results support the proposed framework illustrating the positive effect of government support on employees' perceived motivation and job performance. Findings indicate that employee motivation has exhibited a mediating effect between government support and job performance. Another important finding is that, contrary to the classical understanding of Herzberg's two-factor theory, SWA system was able to perform as a motivating factor during the pandemic by meeting the hygiene needs.

Since this is a cross-sectional research study, causal inferences cannot be derived from the research results.

There is a lack of empirical study on SME employees' perceptions on the government support during the pandemic, especially on the perspectives of emerging economies are infrequent. Turkey's case is unique in terms of providing insights on how perceived employee motivation is increased by the government supports (SWA) in Turkey, and how this motivation mediates the job performance perceptions. Besides, the impacts of government support are mostly studied at the firm or macro-levels, this study's unit of analysis is at individual level. Regarding the criticism from the motivation perspective of two-factor theory, COVID-19 context and its impact on the motivation needs have not been elaborated before. This article starts new discussions on how crisis contexts influence individual motivator factors.

This paper aims to offer a new history of management by tracing a religious dimension of scientific management. The thesis is that the good was foundational for bringing scientific management to success in Taylor’s native Quaker Philadelphia in the 1880s. The paper’s main contribution is to contrast the philosophical origins of Taylor’s ideas in scientific management to his native Quaker roots, and how Taylor, over time, into the 1910s, wrestled with this issue.

The paper is situated in historical interpretivism and subjectivism, leaning on contextual and narrative research on religious morality.

Quaker morality prevented managerial opportunism at Taylor’s Midvale Steel in the 1880s. Conversely, by the 1900s and 1910s, interest conflicts between workers and managers escalated when scientific management moved out of its traditional cultural contexts of Quaker Philadelphia and spread across the USA. The historical implication is, already for Taylor’s time, that scientific management never was the “one-best way” of management.

Future research needs to deepen and broaden research on scientific management when tracing the significance of religion and culture in management thought.

The paper has implications for modern studies of business morality by uncovering the practical relevance of religious business ethics at the outset of management studies.

The historic emergence of scientific management points to a theory of institutional evolution and economic growth, when religiously grounded governance of the firm deinstitutionalized, and institutional economic governance, with different but superior economic advantages, progressed by the 1900s.

The paper suggests an alternative version of the intellectual heritage of management studies by tracing the legacy of Taylor’s Quakerism and how religious and cultural ideas contributed to the formation of science in management.

The purpose of this paper is to present the views of people living with dementia in extra care housing (ECH). This is a model of housing with care and support aiming to support older people, including those with dementia, to live independently. Previous research identifies benefits but is predominantly derived from third-party accounts, with the voices of those living with dementia in ECH significantly absent.

This study adopted a qualitative approach conducting 100 interviews across 8 ECH schemes in England. Over half of the interviews were conducted with people living with dementia and their families with the remainder involving staff and commissioners.

Findings suggest there are a range of benefits including owning your own home, having a safe, age friendly location with flexible support, social interaction and continuing to live as a couple. Challenges included availability of staff, flexible resourcing, loneliness and the advancing symptoms of dementia.

Despite efforts to create an inclusive, diverse sample, the participants were all White British. Participants involved were identified by gatekeepers, which may present some bias in the selection.

Whilst ECH offers benefits to people living with dementia, addressing the challenges is essential for effective dementia care. Improving staff training, promoting person-centred care and fostering an inclusive community are critical for enhancing residents’ well-being and quality of life.

This paper explored the lived experiences of residents and family members, providing new insight into the advantages and disadvantages of ECH for people living with dementia.

This paper aims to examine how the interrelation between architecture and the physical environment came to prominence and influenced the pioneering modernist architects to acquire the features of modern architecture that the British modernists later adopted. How the post-war urban poor of Britain, suffering from ill-health and dire need of sun, air and a good environment, played an essential role in alleviating the environmental concerns of the modern movement architects.

The methodology of this research involves a comprehensive architectural analysis of the Finsbury Health Centre alongside an in-depth historical investigation of modernist design principles. This review article examines books, articles and some archival materials, such as recordings, pictures, etc. on the early phase of British modernism and its environmental dimension by looking at the works of historians, architects and critics.

Design based on modernist principles. While it can be seen as the political agenda of the Labor Party, this building was not only functionally efficient but also represented the biometric concerns of modern architecture with the most natural means.

While this study provides valuable insights, it may be limited by historical documents and data availability.

The originality and value of this paper lie in its examination of the Finsbury Health Centre as a case study, shedding light on the environmental rhetoric of modernism in historic architecture. By providing a holistic assessment of the building’s environmental aspects, this research contributes to both architectural history and contemporary sustainable design practices.