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This paper aims to comprehensively analyze the factors influencing the adoption intentions of the digital rupee, a digital currency, among users in India.

Drawing upon the Technology Acceptance Model (TAM), the study examines the relationships between cognitive beliefs (perceived usefulness, perceived ease of use, perceived trust, perceived self-efficacy, perceived cost and awareness), affective belief (attitude) and adoption intention of the digital rupee. The study uses a structured questionnaire to collect primary data from 1,707 respondents, which are then analyzed using structural equation modeling.

The results indicate that perceived usefulness and perceived ease of use significantly impact users' attitudes toward the digital rupee, as well as their adoption intentions. The findings further reveal that perceived trust, perceived self-efficacy, and awareness positively influence attitude and adoption intention. On the other hand, perceived cost exhibits a negative effect on attitude and adoption intention. These results provide empirical evidence on the factors that shape users' attitudes and intentions toward adopting the digital rupee.

The research methodology used in this study ensures rigorous data collection and analysis. The structured questionnaire enabled the collection of detailed information from a large sample of respondents, allowing for robust statistical analysis. The utilization of structural equation modeling facilitated the examination of complex relationships among variables, enhancing the reliability and validity of the findings.

The study's findings offer practical guidance for policymakers, financial institutions and researchers in shaping digital currency regulatory frameworks, tailored financial services and further exploration of adoption dynamics.

The research has social implications by potentially influencing the way individuals and communities in India engage with digital currencies, impacting financial inclusion and digital economic participation.

This research contributes to the understanding of the adoption of digital currencies in India and provides valuable insights for policymakers, financial institutions and researchers in the field of digital finance and technology adoption.

The purpose is to derive the most effective place in the air for an aerial robot, viz., drone to use as an alternative communication system during disasters.

In this technology-driven era, various concepts are becoming the area of interest for multiple researchers. Drone technology is also one of them. The researchers, with interest in drones, are therefore trying to understand the various uses of employing drones in diverse applications which are mind-boggling, starting from civil applications (viz., an inspection of power lines, counting wildlife, delivering medical supplies to inaccessible regions, forest fire detection, and landslide measurement) to military applications (viz., real-time monitoring, surveillance, patrolling, and demining). However, one area where its usage is still to be exploited in many countries is using drones as a relay when communication lines are disrupted due to natural calamities. This will be particularly helpful in rescuing the affected people as the aerial node will enable them to communicate to the rescue team using mobiles/ordinary landline telephones even when regular communication towers are destroyed due to disastrous natural calamities, for example, tsunamis, earthquakes, and floods. Various algorithms, namely, water filling algorithm, advanced water filling algorithm, equal power distribution algorithm, and particle swarm optimization, were therefore studied and analyzed using simulation in addition to various path loss models to realize the desired place for an aerial robot, viz., drone in the air, which will eventually be used as an alternative communication system for badly hit ground users due to any disaster.

It was found that the effective combination of the water filling algorithm and particle swarm optimization algorithm may be done to place the drone in the air to increase the overall throughput of the affected ground users.

The research is original. None of the parts of this research paper has been published anywhere.

The role of procurement managers is crucial for diffusing sustainability throughout the supply chain. Whether or not they are willing to pay for sustainability is an important and not yet fully understood question. The authors examine antecedents and consequences of their willingness to pay (WTP) for sustainability.

The authors develop a multi-level framework to examine the WTP for sustainability in a B2B context. The authors test this multi-level framework with 372 procurement managers from multiple sectors and countries using partial least squares structural equation modeling.

The authors find that individual values of procurement managers and institutional pressures directly, while ethical organizational culture indirectly influence WTP for sustainability. Functional and cognitive competencies of procurement managers improve the sustainability of procurement, but not WTP for sustainability. Importantly, WTP for sustainability directly influences the performance of the procurement function which in turn is positively associated with increased organizational performance.

The study, examining the interplay between individual, organizational and contextual factors, provides empirical evidence on the pivotal role of procurement managers in diffusing sustainability throughout the supply chain. The findings of the study, on the one hand, contribute to the literature on operations management and sustainability, and on the other hand, guide policy and managerial actions.

This paper explores the Adoption of Technological Innovation (ATI) in the healthcare industry. It investigates how the literature has evolved, and what are the emerging innovation dimensions in the healthcare industry adoption studies.

We followed a mixed-method approach combining bibliometric methods and topic modeling, with 57 papers being deeply analyzed.

Our results identify three latent topics. The first one is related to the digitalization in healthcare with a specific focus on the COVID-19 pandemic. The second one groups up the word combinations dealing with the research models and their constructs. The third one refers to the healthcare systems/professionals and their resistance to ATI.

The study’s sample selection focused on scientific journals included in the Academic Journal Guide and in the FT Research Rank. However, the paper identifies trends that offer managerial insights for stakeholders in the healthcare industry.

ATI has the potential to revolutionize the health service delivery system and to decentralize services traditionally provided in hospitals or medical centers. All this would contribute to a reduction in waiting lists and the provision of proximity services.

The originality of the paper lies in the combination of two methods: bibliometric analysis and topic modeling. This approach allowed us to understand the ATI evolutions in the healthcare industry.

This paper aims to propose a novel control scheme and offer a control parameter optimizer to achieve better automatic carrier landing. Carrier landing is a challenging work because of the severe sea conditions, high demand for accuracy and non-linearity and maneuvering coupling of the aircraft. Consequently, the automatic carrier landing system raises the need for a control scheme that combines high robustness, rapidity and accuracy. In addition, to exploit the capability of the proposed control scheme and alleviate the difficulty of manual parameter tuning, a control parameter optimizer is constructed.

A novel reference model is constructed by considering the desired state and the actual state as constrained generalized relative motion, which works as a virtual terminal spring-damper system. An improved particle swarm optimization algorithm with dynamic boundary adjustment and Pareto set analysis is introduced to optimize the control parameters.

The control parameter optimizer makes it efficient and effective to obtain well-tuned control parameters. Furthermore, the proposed control scheme with the optimized parameters can achieve safe carrier landings under various severe sea conditions.

The proposed control scheme shows stronger robustness, accuracy and rapidity than sliding-mode control and Proportion-integration-differentiation (PID). Also, the small number and efficiency of control parameters make this paper realize the first simultaneous optimization of all control parameters in the field of flight control.

Concrete-filled double skin tube (CFDST) columns are considered one of the most effective steel-concrete composite sections owing to the higher load carrying capacity as compared to its counterpart concrete-filled tube (CFT) columns. This paper aims to numerically investigate the performance of axially loaded, circular CFDST short columns, with the innovative strengthening technique of providing stiffeners in outer tubes. Circular steel hollow sections have been adopted for inner as well as outer tubes, while varying the length of rectangular steel stiffeners, fixed inside the outer tubes only, to check the effect of stiffeners in partially and full-length stiffened CFDST columns.

The behaviour of these CFDST columns is investigated numerically by using a verified finite element analysis (FEA) model from the ABAQUS. The behaviour of 20-unstiffened, 80-partially stiffened and 20-full-length stiffened CFDST columns is studied, while varying the strength of steel (f_yo = 250–750 MPa) and concrete (30–90 MPa).

The FEA results are verified by comparing them with the previous test results. FEA study has exhibited that, there is a 7%–25% and 39%–49% increase in peak-loads in partially stiffened and full-length stiffened CFDST columns, respectively, compared to unstiffened CFDST columns.

Enhanced strength has been observed in partially stiffened and full-length stiffened CFDST columns as compared to unstiffened CFDST columns. Also, a significant effect of strength of concrete has not been observed as compared to the strength of steel.

This review aims to give a critical view of the wheel/rail high frequency vibration-induced vibration fatigue in railway bogie.

Vibration fatigue of railway bogie arising from the wheel/rail high frequency vibration has become the main concern of railway operators. Previous reviews usually focused on the formation mechanism of wheel/rail high frequency vibration. This paper thus gives a critical review of the vibration fatigue of railway bogie owing to the short-pitch irregularities-induced high frequency vibration, including a brief introduction of short-pitch irregularities, associated high frequency vibration in railway bogie, typical vibration fatigue failure cases of railway bogie and methodologies used for the assessment of vibration fatigue and research gaps.

The results showed that the resulting excitation frequencies of short-pitch irregularity vary substantially due to different track types and formation mechanisms. The axle box-mounted components are much more vulnerable to vibration fatigue compared with other components. The wheel polygonal wear and rail corrugation-induced high frequency vibration is the main driving force of fatigue failure, and the fatigue crack usually initiates from the defect of the weld seam. Vibration spectrum for attachments of railway bogie defined in the standard underestimates the vibration level arising from the short-pitch irregularities. The current investigations on vibration fatigue mainly focus on the methods to improve the accuracy of fatigue damage assessment, and a systematical design method for vibration fatigue remains a huge gap to improve the survival probability when the rail vehicle is subjected to vibration fatigue.

The research can facilitate the development of a new methodology to improve the fatigue life of railway vehicles when subjected to wheel/rail high frequency vibration.

This study aims to explore the underlying mechanism of human–pet interaction in pet tourism affecting tourism experiences and daily lives of tourists. The research investigates the moderating role of pet attachment in this mechanism as well.

Based on the social exchange theory and value co-creation theory, this research develops and empirically tests a theoretical framework of human–pet interaction. Data were collected through an online survey of US tourists who have pet travel experiences. The data were analyzed by partial least squares structural equation modeling.

The results show that emotional value partially mediated the relationship between human–pet interaction and travel intention/quality of life, while social value partially mediated the relationship between human–pet interaction and quality of life. The findings of multi-group analysis suggest that the travel experience of tourists with low (vs high) levels of pet attachment is strengthened by human–pet interaction, leading to favorable outcomes.

This study enriches the empirical evidence on pet tourism experience. This study extends the existing literature by demonstrating the heterogeneity of the relationship between human–pet interaction, co-creation value, quality of life and travel intention of tourists with different pet attachment levels.

本研究旨在探索宠物旅游中人与宠物互动影响游客旅游体验和日常生活的潜在机制。本研究还考察了宠物依恋在这一机制中的调节作用。

基于社会交换理论和价值共创理论, 本研究开发并实证检验了人-宠物互动的理论框架。通过对有宠物旅游经历的美国游客进行在线调查收集数据。采用偏最小二乘法-结构方程模型(PLS-SEM)对数据进行分析。

情感价值部分中介了人宠互动与旅游意向/生活质量的关系, 社交价值部分中介了人宠互动与生活质量的关系。多群组分析的结果表明, 低(vs .高)宠物依恋水平的游客的旅游体验因人-宠物互动而得到加强, 从而导致良好的结果。

本研究丰富了宠物旅游体验的实证证据。本研究通过论证具有不同宠物依恋水平游客的人-宠互动、共创价值、生活质量和旅游意向之间关系的异质性, 拓展了现有文献。

El objetivo de este estudio es explorar el mecanismo subyacente de la interacción humano-mascota en el turismo con mascotas que afecta a las experiencias turísticas y a la vida cotidiana de los turistas. El estudio también examina el papel moderador del apego a las mascotas en este mecanismo.

Basada en la teoría del intercambio social y la teoría de la cocreación de valor, esta Investigación desarrolla y prueba empíricamente un marco teórico de la interacción entre humanos y mascotas. Los datos se recopilaron a través de una encuesta en línea a turistas estadounidenses que han tenido experiencias de viaje con mascotas. Los datos fueron analizados mediante un modelo de ecuaciones estructurales basado en mínimos cuadrados parciales (PLS-SEM).

Los resultados muestran que el valor emocional medió parcialmente la relación entre la interacción humano-mascota y la intención de viajar/calidad de vida, mientras que el valor social medió parcialmente la relación entre la interacción humano-mascota y la calidad de vida. Los resultados del análisis multigrupo sugieren que la experiencia de viaje de los turistas con niveles bajos (vs altos) de apego a las mascotas se ve reforzada por la interacción humano-mascota, lo que conduce a resultados favorables.

Este estudio enriquece la evidencia empírica sobre la experiencia del turismo con mascotas. Este estudio amplía la literatura existente al demostrar la heterogeneidad de la relación entre la interacción humano-mascota, el valor de cocreación, la calidad de vida y la intención de viaje de turistas con diferentes niveles de apego a las mascotas.

The present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of socially responsible Tunisian companies following the coronavirus disease 2019 (COVID-19) pandemic (COVID-19) shock.

A survey was sent to 119 Tunisian tax administration auditors. Data analysis methods principal component analysis (PCA) and regression analysis were used. The data were collected through a questionnaire after the general containment of Tunisia from September 2020 to February 2021. These quantitative data were analysed using processing software (STATA).

Professionals of the tax authorities, particularly those in charge of the audit mission, aim for corporate profitability from the perspective of stakeholders that seek to integrate ethics and social responsibility into companies and consider employee morale a top priority. The results show that highly ethical and socially responsible professionals are far from practising aggressive strategies. Thus, an auditor from the tax administration is far from engaging in social responsibility to justify fraudulent acts. During the COVID-19 period, the role of these professionals was to prevent and detect fraud in the tax sector to fight corruption and investigate taxes based on sound regulations.

The results are consistent with optimal taxation theory, which postulates that a tax system should be chosen to maximise a social welfare function subject to a set of constraints. Professionals seek to make taxation much simpler for taxpayers by providing advice and consultation to manage tax obligations. The minimisation of tax or the play of tax values requires expertise in the field to respect legal constraints. Therefore, these professionals play a crucial role in tax collection, as the professionals' advice and suggestions can influence taxpayers' decision-making.

In recent years, academic researchers, policy makers and the public have become increasingly interested in corporate tax evasion behaviour. At the same time, companies are under increasing pressure to integrate CSR into the companies' decision-making processes, which has led to increased academic interest in CSR. Opportunistic tax minimisation reduces state resources and funds needed for government programmes to improve the social welfare of the entire community. This study represents an overriding concern not only for legal and tax authorities and companies, but also for shareholders and stakeholders.

The authors' study contributes to the existing literature by determining the state of play on corporate social responsibility (CSR) practices amongst Tunisian tax authorities' professionals. In Tunisia, an executive of the tax authorities in charge of the verification mission is required to verify the proper application of the accounting and tax legislation in force, follow up on tax control operations on declared taxes and validate the sincerity of the accounts. This study focussed on the tax evasion of companies engaged in social responsibility practices according to the judgements of Tunisian tax authorities' auditors during the global COVID-19 pandemic.

Images and caption descriptions serve as important visual stimuli that influence consumer preferences; therefore, the current study focuses on property images and captions illustrated on the home pages of accommodation-sharing platforms. Specifically, this study investigates the relative importance of hue, brightness and saturation of a property image and caption description styles on potential consumers’ preferences.

A mixed-method approach was used, and a total of 293 valid responses were collected through a discrete choice experiment approach. Interviews were conducted for additional analyses to explore the detailed explanations.

The utility model demonstrated that the image’s saturation was the most critical attribute perceived by the respondents, followed by caption description style, hue and brightness.

This is one of the first studies to investigate the display of attributes on a digital accommodation platform by exploring potential customers’ stated preferences. This study focuses explicitly on images and captions illustrated on the home page of an accommodation booking platform. Detailed image investigation is also a new research area in sharing economy-related research.