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Article
Publication date: 6 September 2023

Chen Zhu, Timothy Beatty, Qiran Zhao, Wei Si and Qihui Chen

Food choices profoundly affect one's dietary, nutritional and health outcomes. Using alcoholic beverages as a case study, the authors assess the potential of genetic data in…

Abstract

Purpose

Food choices profoundly affect one's dietary, nutritional and health outcomes. Using alcoholic beverages as a case study, the authors assess the potential of genetic data in predicting consumers' food choices combined with conventional socio-demographic data.

Design/methodology/approach

A discrete choice experiment was conducted to elicit the underlying preferences of 484 participants from seven provinces in China. By linking three types of data (—data from the choice experiment, socio-demographic information and individual genotyping data) of the participants, the authors employed four machine learning-based classification (MLC) models to assess the performance of genetic information in predicting individuals' food choices.

Findings

The authors found that the XGBoost algorithm incorporating both genetic and socio-demographic data achieves the highest prediction accuracy (77.36%), significantly outperforming those using only socio-demographic data (permutation test p-value = 0.033). Polygenic scores of several behavioral traits (e.g. depression and height) and genetic variants associated with bitter taste perceptions (e.g. TAS2R5 rs2227264 and TAS2R38 rs713598) offer contributions comparable to that of standard socio-demographic factors (e.g. gender, age and income).

Originality/value

This study is among the first in the economic literature to empirically demonstrate genetic factors' important role in predicting consumer behavior. The findings contribute fresh insights to the realm of random utility theory and warrant further consumer behavior studies integrating genetic data to facilitate developments in precision nutrition and precision marketing.

Details

China Agricultural Economic Review, vol. 15 no. 4
Type: Research Article
ISSN: 1756-137X

Keywords

Article
Publication date: 23 November 2023

Lemessa Bayissa Gobena

The aim of this study was to examine the moderating roles of the legitimate power and distributive justice of the tax authority on the effect of procedural justice on the…

Abstract

Purpose

The aim of this study was to examine the moderating roles of the legitimate power and distributive justice of the tax authority on the effect of procedural justice on the voluntary tax compliance of taxpayers in Addis Ababa, the capital of Ethiopia, by using survey data collected from taxpayers in the city.

Design/methodology/approach

Data for the study were collected from 800 sample taxpayers who were drawn by using a systematic sampling technique. The variables of the study were constructed as indices from composing the scale items developed and tested for their validity by prior researchers. Having collected the data by using a 7-point Likert scale questionnaire and forming the latent variables, hierarchical multiple regressions were applied to determine the moderating effects of the two variables (i.e. legitimate power and distributive justice) on the effect of procedural justice on voluntary tax compliance.

Findings

The author found that both the legitimate power of the tax authority and distributive justice of the authority moderate the effect of procedural justice on voluntary tax compliance. The moderating roles of the two variables appear to be opposite in that low (but not high) distributive justice and high (but not low) legitimate power of the tax authority stimulate the effect of procedural justice on voluntary tax compliance.

Research limitations/implications

The first limitation is that the data used in this study are self-reported data while the subject of the study is sensitive subject about which respondents are not believed to provide genuine responses. This is presumably because taxpayers are less likely to confess their tax evasion as they fear legal actions following their self-report. Hence, other controlled methods such as the experimental design are recommended to replicate the results of this study. The second limitation is that data for the study were gathered through a one-time cross-sectional survey and hence it would not warrant a causal claim between the study variables. Consequently, other research with a longitudinal or experimental design might warrant a causal relationship between the variables.

Practical implications

Therefore, the tax authorities must endeavor to attain high legitimacy by doing “the right things” as perceived by the taxpayers so that their tax-related decisions gain acceptance from the decision recipients. Tax policy makers as well ought to consider the importance of and the relationship between procedural justice, distributive justice and legitimate power of the tax authority in order to attain the maximum possible voluntary compliance of taxpayers that significantly reduces the administrative cost of taxes.

Social implications

The study benefits society by enhancing tax compliance and hence helping the government secure a better amount of tax revenue and provide better public goods and services.

Originality/value

The findings of this study are of high theoretical and policy significance. Theoretically, the findings contribute to the integrative literature on economic deterrence and social-psychological factors that are responsible for voluntary tax compliance decisions. The parallel moderating roles of the two variables on the relationship between procedural justice and voluntary cooperation in a single model and in the tax compliance context are novel. In terms of applicability to policy formulations, they shed light on the need for a shift from a pure focus on aggressive tax audits and penalties, especially in emerging economies to a combination of the tax audits and the nurturing of the voluntary deference of taxpayers to the tax authority's decisions. Caution must, however, be taken that the results of this study may not be applicable to tax environments in other countries.

Details

Asian Review of Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 20 February 2024

Cristian Camilo Fernández Lopera, José Manuel Mendes, Eduardo Jorge Barata and Miguel Angel Trejo-Rangel

At the global level, disaster risk finance (DRF) is playing an increasingly prominent role in the international agendas for climate change adaptation. However, before implementing…

Abstract

Purpose

At the global level, disaster risk finance (DRF) is playing an increasingly prominent role in the international agendas for climate change adaptation. However, before implementing such agendas, it is essential to understand the needs and limitations of DRF in the subnational context where they need to impact. This research aims to gain insights into the perspectives of community and governmental actors in Colombia regarding DRF. Its goal is to promote the specific design of collaborative educational and technical assistance processes that consider their interests in the subject and the cultural diversity of the territories.

Design/methodology/approach

To achieve this, semi-structured interviews were conducted, and the findings were organized to highlight key aspects that help to understand DRF perspectives in the Colombian context.

Findings

It was found that the most significant limitations of implementing DRF include a lack of knowledge on the topic, corruption that encourages a reactive approach and the absence of economic resources. Concerns have emerged regarding the possibility of climate risk insurance becoming a profit-driven enterprise and the potential development of dependency behaviors within community groups, leading to maladaptation and moral hazard. Similarly, the implementation of DRF through foreign funds has raised concerns about the loss of territorial sovereignty and autonomy.

Originality/value

This is one of the first studies that carry out this kind of research and contributes to the formulation of inclusive public policies for DRF in different contexts worldwide.

Details

Disaster Prevention and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0965-3562

Keywords

Open Access
Article
Publication date: 17 May 2023

Ibraheem Alshahrani

This systematic review aims to examine integrating innovative work behavior through transformational leadership in the Saudi healthcare sector. A thorough literature research was…

1628

Abstract

Purpose

This systematic review aims to examine integrating innovative work behavior through transformational leadership in the Saudi healthcare sector. A thorough literature research was carried out to address this problem.

Design/methodology/approach

A total of 50 papers reporting research on innovative work behavior, healthcare organizational performance and transformational leadership were included in the review.

Findings

As employees are motivated and developed, their innovative work behaviors are boosted, which improves organizational performance. It can be concluded that innovative work behavior and transformational leadership are correlated. The capacity of a healthcare company to create and execute benefits to the employees may assure service delivery efficiency in employees' performance.

Practical implications

This systematic review will allow contemporary advancements, efficient health status monitoring and reliable solutions that aid optimal, equal and effective treatment in Saudi’s healthcare industry.

Originality/value

In an innovative workplace, workers may pitch fresh ideas to their management. Hence, employees see their employer as more transformational.

Details

Arab Gulf Journal of Scientific Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-9899

Keywords

Open Access
Article
Publication date: 6 March 2023

Ibraheem Alshahrani, Odeh Al-Jayyousi, Fairouz Aldhmour and Thamer Alderaan

The study's aims are to identify healthcare innovation variables, explore innovative work behavior’s (IWB's) influence on Saudi health sector companies and evaluate the mediating…

2105

Abstract

Purpose

The study's aims are to identify healthcare innovation variables, explore innovative work behavior’s (IWB's) influence on Saudi health sector companies and evaluate the mediating function of transformational leadership in the link between IWB and healthcare organizations. In this backdrop, the purpose of the current research was to investigate the impact of creative work behavior on organizational performance and the role of transformational leadership in this process.

Design/methodology/approach

The objective of this quantitative cross-sectional study was to examine, according to 587 participants, the perceived elements of creative work behavior (RQ1). In various 10 departments of the 5 Dammam Health Network (DHN) in the Eastern Province of Saudi Arabia, online questionnaires were used to collect data. SmartPLS 3 software was used to analyze the data.

Findings

The findings indicated that healthcare professionals perceive the elements of autonomy, competence, relatedness, motivation and knowledge sharing as key features that influence high efficiency in organizational efficiency (p < 0.001). IWB also had a significant and direct positive influence on organizational performance (p < 0.001). Transformational leadership behavior had an insignificant negative effect on employees’ task performance when considering organizational performance (P = 0.122). Therefore, the mediation role did not affect the relationship with IWB concerning employees’ task performance, suggesting that transformational leadership behaviors did not have a mediating effect on the effectiveness of employees’ task performance.

Originality/value

This article contains original analysis and interpretation highlighting integrating IWB and transformational leadership into Saudi Arabia's national healthcare system that can help address specific difficulties facing healthcare practitioners.

Details

Arab Gulf Journal of Scientific Research, vol. 42 no. 1
Type: Research Article
ISSN: 1985-9899

Keywords

Article
Publication date: 8 February 2024

Ahmad Farhan Alshira’h, Malek Hamed Alshirah and Abdalwali Lutfi

This study aims to determine the impact of forensic accounting, probability of detections, tax penalties, government spending, tax justice and tax ethics on value-added tax (VAT…

Abstract

Purpose

This study aims to determine the impact of forensic accounting, probability of detections, tax penalties, government spending, tax justice and tax ethics on value-added tax (VAT) evasion.

Design/methodology/approach

The study uses partial least squares-structural equation modeling to examine the connection between tax sanction, probability of detection, tax ethics, tax justice, forensic accounting and government spending on VAT evasion based on 248 responses collected from the retail industry in Jordan.

Findings

The findings also demonstrate that there is a negative correlation between tax sanctions, probability of detection, tax ethics, tax justice, forensic accounting, government spending and VAT evasion efficiency.

Practical implications

The results, considering forensic accounting and government expenditure considerations, may emphasize the importance of the tax sanction, probability of detection, tax ethics, adoption of tax justice in the public sector and tax authority. Additionally, the findings are important for regulators and decision-makers in announcing new laws and strategies for VAT evasion.

Social implications

It turns out that the tax authority and public sector can definitely improve their capacity to protect public funds and limit VAT evasion practices within SMEs by adopting increased tax sanctions, probability of detection, tax ethics, tax justice, forensic accounting and government spending.

Originality/value

Numerous studies have been conducted at the individual level in the context of income tax on the link between tax punishment, probability of detection, tax ethics, tax justice, forensic accounting and tax evasion. This study expands on the scant evidence of this connection to the retail business in the context of VAT avoidance. Additionally, it advances prior studies by integrating fresh elements, such as forensic accounting and government expenditure, that have never been considered in connection to VAT evasion in the retail sector.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 27 October 2023

Muhammad Saiful Islam, Madhav Nepal and Martin Skitmore

Power plant projects are very complex and encounter serious cost overruns worldwide. Their cost overrun risks are not independent but interrelated in many cases, having structural…

Abstract

Purpose

Power plant projects are very complex and encounter serious cost overruns worldwide. Their cost overrun risks are not independent but interrelated in many cases, having structural relationships among each other. The purpose of this study is, therefore, to establish the complex structural relationships of risks involved.

Design/methodology/approach

In total, 76 published articles from the previous literature are reviewed using the content analysis method. Three risk networks in different phases of power plant projects are depicted based on literature review and case studies. The possible methods of solving these risk networks are also discussed.

Findings

The study finds critical cost overrun risks and develops risk networks for the procurement, civil and mechanical works of power plant projects. It identifies potential models to assess cost overrun risks based on the developed risk networks. The literature review also revealed some research gaps in the cost overrun risk management of power plants and similar infrastructure projects.

Practical implications

This study will assist project risk managers to understand the potential risks and their relationships to prevent and mitigate cost overruns for future power plant projects. It will also facilitate decision-makers developing a risk management framework and controlling projects’ cost overruns.

Originality/value

The study presents conceptual risk networks in different phases of power plant projects for comprehending the root causes of cost overruns. A comparative discussion of the relevant models available in the literature is presented, where their potential applications, limitations and further improvement areas are discussed to solve the developed risk networks for modeling cost overrun risks.

Details

Construction Innovation , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1471-4175

Keywords

Article
Publication date: 10 January 2023

Azadeh Shafaei and Mehran Nejati

This study examines the relationship between green human resource management (green HRM) and employee innovative behaviour. It also investigates the mediating role of job…

1600

Abstract

Purpose

This study examines the relationship between green human resource management (green HRM) and employee innovative behaviour. It also investigates the mediating role of job satisfaction to explore the mechanism through which green HRM is related to employee innovative behaviour. Additionally, it examines the moderating role of inclusive leadership to determine the boundary condition of the relationship between green HRM and employee innovative behaviour.

Design/methodology/approach

The study used a quantitative research approach using survey and collected 508 responses from full-time employees in Australia.

Findings

The authors have found support for all the hypothesised relationships in the study. Specifically, green HRM is positively related to employee innovative behaviour. This relationship is mediated by job satisfaction and accentuated by inclusive leadership.

Originality/value

Green HRM promotes a green atmosphere in which employees can contribute to a safer and healthier environment. Despite the increasing attention to green HRM in the management literature, little is known about the mechanisms and boundary conditions explaining employees' responses to green HRM.

Details

Personnel Review, vol. 53 no. 1
Type: Research Article
ISSN: 0048-3486

Keywords

Article
Publication date: 1 May 2023

Guijie Zhang, Fangfang Wei and Peixin Wang

This paper presents a comprehensive study using bibliometric and social network analysis (SNA) to depict the academic community, research hotspots and the correlation between…

Abstract

Purpose

This paper presents a comprehensive study using bibliometric and social network analysis (SNA) to depict the academic community, research hotspots and the correlation between research performance and social network measurements within Library Hi Tech.

Design/methodology/approach

Publications from Library Hi Tech between 2010 and 2022 are reviewed and analysed through coauthorship analysis, co-occurrence analysis, SNA and the Spearman rank correlation test.

Findings

The annual number of publications in Library Hi Tech increased from 2016 to 2022, indicating that this research has gradually gained global attention. The USA and China are the most significant contributors to the relevant publications. Scholars in this field mainly engage in small-scale cooperation. Academic libraries, digital libraries, libraries, information technology and COVID-19 were hot topics during the study period. In light of the COVID-19 pandemic, there was a marked increase in research on healthcare. Academic interest in the internet of Things and social media has proliferated recently and may soon attract more attention. Spearman rank correlation analysis shows that research performance (i.e. publication count and citation count) is significantly and positively correlated with social network measurements (i.e. degree centrality, betweenness centrality, closeness centrality and eigenvector centrality) in studies of Library Hi Tech.

Originality/value

This paper reveals a systematic picture of the research landscape of Library Hi Tech and provides a potential guide for future research. The relationship between scientific research performance and social network measurements can be objectively identified based on statistical knowledge.

Details

Library Hi Tech, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-8831

Keywords

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