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The main purposes of this research are: first of all, to re-classify the types of corporate social responsibility (CSR) into primary stakeholder-oriented CSR and secondary stakeholder-oriented CSR from the perspective of stakeholders and, second, to investigate empirically how and which types of CSR can better impact employees' job satisfaction and happiness management.

An online self-administered questionnaire was adopted to test the conceptual model. Questionnaires were sent to Chinese employees and restrict the data to those whose companies had experience implementing CSR. The study employed the partial least squares structural equation modeling (PLS-SEM) technique for data analysis using SmartPLS 4.0 software.

For factors of happiness management, both primary stakeholder-oriented CSR and secondary stakeholder-oriented CSR had significant and positive effects on happiness management. In addition, both primary and secondary stakeholder-oriented CSR positively and significantly affected job satisfaction, with primary stakeholder-oriented CSR way larger than secondary stakeholder-oriented CSR. Job satisfaction, in turn, was positively and significantly associated with happiness management. The results showed that the control variables of gender and education background had significant effects on happiness management.

First, the results provide useful empirical evidence in support of the feasibility that firms could develop competitive and sustainable development strategies by paying more attention to CSR practices. In terms of the primary stakeholder-oriented CSR, managers are recommended to put employees' benefits as a priority and invest in the to offer a healthy and safe working environment or employee support programs. In terms of the secondary stakeholder-oriented CSR, managers are suggested to denote parts of earnings to charity and to people in need. Second, in order to create job satisfaction, firms should put a stronger emphasis on CSR practices. When considering job satisfaction, managers should treat their employees in a socially responsible way and fulfill their demands and rights and place this at the core of their CSR activities.

First, this study makes a contribution to the existing literature by classifying the four important CSR practices into two types from the perspective of stakeholder theory. By incorporating a series of CSR practices and the stakeholder theory, this study provides a comprehensive and reasonable CSR classification, which has not been considered by prior research. Second, this study adds to the literature by defining the construct of happiness management explicitly along with identifying the dimensions of happiness management. Third, to the best of the authors' knowledge, this is one of the first studies exploring the relationship between CSR and happiness management. Finally, this study is among the first to investigate the correlation between job satisfaction and happiness management.

Throughout the world, healthcare policy has committed to delivering integrated models of care. The interface between primary–secondary care has been identified as a particularly challenging area in this regard. To that end, this study aimed to examine the issue of integrated care from general practitioners’ (GPs) perspectives in Ireland.

This multimethod study involved a cross-sectional survey and semi-structured interviews with GPs in the Ireland East region. A total of 1,274 GPs were identified from publicly available data as practising in the region, of whom the study team were able to identify 430 GPs with email addresses. An email invite was sent to 430 potential participants asking them to complete a 34-item online questionnaire and, for those who were willing, an in-depth interview was conducted with a member of the study team.

In total, 116 GPs completed the survey. Most GPs felt that enhancing integration between primary and secondary care in Ireland was a priority (n = 109, 93.9%). Five themes concerning the state of integrated care and initiatives to improve matters were identified from semi-structured interviews with 12 GPs.

The uniqueness of this study is that it uses a multimethod approach to provide insight into current GP views on the state of integrated care in Ireland, as well as their perspectives on how to improve integration within the Irish healthcare system.

The paper aims to examine the role played by property tax in influencing strategic decisions regarding marital separation and divorce in Italian municipalities.

The empirical analysis is conducted on a sample of 6,458 Italian municipalities by applying the ordinary least squares (OLS) and instrumental variables (IVs) approaches.

The estimation results show a small increase in marital separations and divorces as the difference between the municipal secondary and primary home tax rate increases. Specifically, an increase of 1‰ in the property tax rate differentials is accompanied by an increase of six marital separations and four divorces per 1,000 inhabitants.

The main limitation of the analysis is that the strategic behavior of the married couple is inferred from econometric analysis with data aggregated at the municipal level. To investigate this phenomenon more precisely, it would be useful to have individual data collected by surveys on strategic divorce decisions due to property tax incentives.

This study contributes to the scant existing literature on the tax incentives for strategic divorce. It is the first study to empirically investigate the effects of property tax on separation and divorce decisions by investigating the Italian context. In Italy, a property tax was introduced in 1993, encouraging “false” divorces by spouses with a second home since the tax on the secondary home was set at a rate higher than that on the primary residence. Moreover, there were no tax deductions and no additional tax breaks on the secondary home, while they were established on the primary one. Higher property taxes and the absence of tax breaks on the secondary home may have encouraged a strategic behavior whereby many married couples filed for false separation and divorce in order to recover part of property tax rebates.

Background: This article presents a methodology to categorize scientific publications according to the targets of the 17 Sustainable Development Goals (SDGs) of the United Nations. For the above, a dataset with bibliographic and descriptive attributes of 2,379 articles from 2017 by co-authors affiliated to the Pontificia Universidad Católica de Chile, indexed in the Web of Science and Scopus databases, was used.

Methods: The methodology considered three relevant and consecutive milestones: establishment of the reading level that was applied for each publication record, which considers a proportional amount of information; assignment of one of the 18 categories identified for the analysis of the information, which include the 17 SDGs and the option “unclassified” and one of the 169 subcategories corresponding to the specific goals; and, finally, recording the status of the review process carried out, which allowed control of the progress and quality of the cross-review.

Results: The results show that 58.6% of the articles contribute to a primary target, of these 233 contribute to a secondary target; goals 3, 4, 9, and 11 are the most frequent in the process of assigning SDGs. There is an 81% increase in the use of alphanumeric targets when they are assigned as secondary targets. At the same time, cross-checking is shown to be beneficial when allowing the reclassification of 190 articles to some of the targets. Finally, it is established that levels 2 and 3 enabled better classification, given that the contents considered provide more information; however, it is significant that through level 1, 355 articles were categorized as “unclassified”.

Conclusions: It is concluded that the methodology allows for a conclusive, exhaustive, rigorous, extensive, and varied classification through the different milestones and actions carried out, providing strategic information for decision making and research management in the academy-society relationship.

Transaction cost economics sees a broad spectrum of governance structures spanned by two types of economic adaptation: autonomous and cooperative. Stakeholder theorists have drawn much inspiration from transaction cost economics but have not paid explicit attention to the centrality of the idea of adaptation in this literature. This study aims to address this gap.

The authors develop a novel conceptual framework applying the distinction between the two types of economic adaptation to stakeholder theory.

The authors argue that the idea of cooperative adaptation is particularly useful for describing the firm’s collaboration with primary stakeholders in the joint value creation process. In contrast, autonomous adaptation is more relevant for firms interacting with secondary stakeholders who are not directly engaged in joint value creation and may not have formal contractual relationships with the firm. Accordingly, cooperative adaptation can be seen as vital for resolving team production problems affecting joint value creation, whereas autonomous adaptation addresses how the firm maintains legitimacy within the larger stakeholder environment.

Similar to its significance for transaction cost economics, the distinction between the two types of adaptation equips stakeholder theory with a new systematic understanding of a potentially broad spectrum of firm–stakeholder collaboration forms.

This study was design to investigate of P. aeruginosa, an example of Gram-negative bacteria, in seven primary and secondary schools of Baghdad city, and the effects of Ethanol and Dettol of P. aeruginosa biofilm.

Seventy swabs were collected from seven primary and secondary schools of Baghdad city, Iraq, during November -December 2022. Swabs were collected from classes desk, doors handles, students hands and water taps. Standard microbiological testing methods were used on the samples for isolation and identification. The ability of bacteria to form biofilm and the effects of Ethanol and Dettol on"preformed” biofilms was examined by microtiter plate with the use of an ELISA reader.

In 70 swabs from seven primary and secondary schools, growth was observed in 33 swabs as P. aeruginosa. Primary schools were higher contaminated than secondary and water taps and door handles represented the main source of this contamination. The ability of bacteria to produce biofilm was observed in 19 (57.6%) isolates and 14 (42.4%) nonbiofilm producers. As well as, Ethanol (70%) treatment of preformed biofilms led to enhance biofilm formation and revealed significantly greater staining after 4 and 24h than Dettol (3%) compared to an untreated control (tryptic soy broth (TSB) incubation).

Studies on P. aeruginosa in Iraqi schools are quite rare. This work is considered distinctive because it drew attention to the presence of pathogenic bacteria within primary and secondary schools, which are not considered their natural environment.

Background: Ideas always have and always will change the world; with ideas-engagement enabling individuals to become more knowledgeable, better able to make good decisions and better positioned to re-align their values in response to new progressive norms and beliefs. Given these potential benefits, of primary interest is how citizens can be most effectively encouraged to engage with new ideas.

Methods: With this study we test the efficacy of two approaches designed to enhance citizen’s perceptions regarding the value of ideas-engagement. Specifically, we recontextualise a previously undertaken small-scale randomised control trial designed to stimulate states of either curiosity or pragmatic prospection amongst two randomly allocated groups of respondents. Our target variables involve the importance respondents attribute to staying up to date, as well as to four related attitudinal variables. Our target audience is the voting age population of England.

Results: 515 participants took part in the experiment, with 269 receiving the curiosity stimulating intervention and 246, the prospection intervention. Our findings suggest that, by the end of four weeks, only the intervention designed to promote pragmatic prospection had significantly impacted on the importance respondents attribute to staying up to date. It also positively impacted the value-scores for one of the secondary attitudinal variables (relating to the importance of supporting physical and mental-health).

Conclusions: While this study provides useful insight regarding ideas-engagement, further work is needed. In particular, future studies will require a larger sample, so as to ascertain the impact of these approaches on “ideas refusers”. Also required is the inclusion of a control group to provide a definitive counter factual. Furthermore, since positive changes in attitudes towards ideas-engagement also ideally leads to changes in behaviours, questions are also needed to examine the sources of ideas respondents subsequently engage with (or not) as a result of these interventions.

The purpose of this study is to examine the South African banks’ customer due diligence (CDD) practices in the fintech era to mitigate money laundering (ML) risks and ensure financial stability. Financial technologies have brought substantial transformations to the financial services sector. However, such technologies have exposed the sector to emerging risks that threaten the integrity and stability of the financial system globally. Before any bank–customer relationship is established, proper customer background checks must be conducted. These background checks enable financial institutions to validate information provided and ensure customers are properly risk profiled. Failure to risk profile customers could result in financial institutions being used as conduits for ML. Undoubtedly, CDD procedures are pivotal to overall anti-money laundering efforts and curbing financing terrorism in a regulatory framework.

A qualitative research approach was adopted to address the research questions of the study. Given the confidentiality associated with the financial services sector, data triangulation was used in blending mainly secondary and primary data sources. Secondary data sources used in the study were published reports available in the public domain that were corroborated with subject matter experts’ interviews.

Based on the findings of this study, it is concluded that in South Africa, technological solutions have been incorporated into CDD functions, which is now risk-based (enhanced due diligence). Also, legally, South Africa has incorporated the biometrics, integration with Department of Home Affairs and Companies and Intellectual Property Commission databases, customer consent to third-party sources with the Financial Intelligence Centre Act and the Protection of Personal Information Act.

The shift towards digital banking in South Africa results in increased data and dynamic risk profiling. This study advocates a policy shift requiring a risk-based approach to mitigating emerging ML risks (in particular digital laundering), especially in the wake of South Africa’s recent greylisting by the Financial Action Task Force.

Background: Most children in low-income countries complete their elementary education with low competency in essential reading, writing, and arithmetic skills. Besides, about 250 million students are not learning the basics, most of whom have spent at least four years in school, and this failure is coined the global learning crisis. This study aimed to examine educational quality management practices perceived by secondary school teachers.

Methods: The study employed a multilevel mixed-method design. Employing a simple random sampling technique, the researcher selected 251 teachers from 10 secondary schools in the research regions. He collected data through a researcher-designed questionnaire, school standards, and student achievement records from November 2018 to March 2019. He analyzed data from a questionnaire using frequency, percentage, mean, Pearson correlation, and exploratory factor analysis. The document review concerning quality management was analyzed using content analysis to triangulate the quantitative findings.

Results: At the school level, the study revealed the impracticality of laboratories. Besides, incompetent and unmotivated teachers and students ran the education business from the input side. At the same level, principals' management practices on staff development and encouraging parents to support their schools were low. The principals' management practices in the teaching-learning process were also undesirable at the classroom level. Overall, the study revealed incredibly insufficient input, process, and output management in the study context.

Conclusion: Hence, the study concluded that it is difficult to achieve the very objectives of producing creative, critical, and problem-solving individuals through this type of educational provision and its management. Due to this, it is not easy to achieve quality education for all goals.

The purpose of this study is to situate information and communications technology (ICT) “transparency reports” within the theoretical framework of corporate social responsibility (CSR) reporting. The self-denominated transparency report serves a dual purpose of highlighting an ICT company’s socially responsible behavior while also holding government agencies accountable for surveillance and requests for user data. Drawing on legitimacy theory, neo-institutional theory and stakeholder theory, this exploratory study examines how ICT companies are implementing industry-specific voluntary disclosures as a form of CSR.

A content analysis of ICT voluntary nonfinancial reporting (N = 88) was used to identify motivating principles, the company positioning to stakeholders, the relevant publics and intended audience of these disclosures and the communication strategy used to engage primary stakeholders.

Key findings suggest that most ICT companies used transparency reporting to engage consumers/users as their primary stakeholders and most used a stakeholder information strategy. A majority of ICT companies signaled value-driven motives in their transparency reports while also positioning the company to stakeholders as a protector of user data and advocate for consumer rights.

This study enriches the literature on CSR communication strategies and reporting practices by extending it to an underdeveloped topic of study: novel voluntary disclosures as CSR activities of prominent ICT companies (i.e. “Big Tech”). These polyphonic reports reflect varied motives, varied positioning and varied stakeholders. For market-leading companies, transparency reporting can serve to legitimize existing market power. And for midsize and emerging companies, transparency reporting can be used to signal adherence to industry norms – set by market-leading companies.