Search Results (2,690)

The monitoring and surveillance of antimicrobial resistance (AMR) is an important procedure in clinical patient management and epidemiological public health. Conventionally, culture-based tools such as disk diffusion methods or broth dilution methods for antibiotic susceptibility tests are used. While culture-independent approaches, such as PICRUSt2, Tax4Fun, or MicFunPred, have recently been tried based on predictive functional profiling using the 16S rRNA marker gene, evaluations of AMR tools are scarce. A total of 20 E. coli strains (Carbapenem-resistant (CRE) positive: 10, CRE negative: 10) were used. The AMR phenotype was based on Vitek2 (bioMerieux). DNA was extracted from the 20 strains, and 16S rRNA (V3-V4 region) and shotgun sequencing was carried out. The bioinformatic pipelines were QIIM2 for 16S rRNA and MetaPhlAn4 for shotgun. The functional prediction tools were PICRUSt2, Tax4Fun, and MicFunPred for 16S rRNA and AMRFinderPlus for shotgun. The presence/absence of 23 KEGG numbers regarding AMR in PICRUSt2, Tax4Fun, and MicFunPred were compared to shotgun AMR profiles. The F1 scores were calculated according to each 16S marker gene-based prediction tool using a confusion matrix. A total of 12 classes of antibiotics, including carbapenem, were analyzed. The F1 scores of 16S predictive functional profilers regarding AMR were 0.22 for Tax4Fun, 0.12 for PICRUSt2, and 0.08 for MicFunPred. While Tax4Fun showed the highest F1 score of the three 16S predictive functional profilers, the F1 scores were generally low. Our study highlights the necessity of integrating specialized AMR databases and improving algorithmic approaches to achieve meaningful accuracy in resistance prediction. Full article

South African small, medium and micro enterprises, particularly township-based spaza shops, face barriers to adopting solar photovoltaic systems due to upfront costs, regulatory uncertainty, and limited technical capacity. This article presents a reproducible methodology for evaluating and selecting solar photovoltaic systems that jointly considers economic, technological, and legal/policy criteria for such enterprises. We apply multi-criteria decision making using the Multi-Objective Optimization by the Ratio Analysis method, integrating simulation-derived techno-economic metrics with a formal policy-alignment score that reflects registration requirements, tax incentives, and access to green finance. Ten representative system configurations are assessed across cost and benefit criteria using vector normalization and weighted aggregation to enable transparent, like-for-like comparison. The analysis indicates that configurations aligned with interconnection and incentive frameworks are preferred over non-compliant options, reflecting the practical influence of policy eligibility on investability and risk. The framework is lightweight and auditable, designed so that institutional actors can prepare shared inputs while installers, lenders, and shop owners apply the ranking to guide decisions. Although demonstrated in a South African context, the procedure generalizes by substituting local tariffs, irradiance, load profiles, and jurisdiction-specific rules, providing a portable decision aid for small enterprise energy transitions. Full article

The shadow economy weakens fiscal sustainability, hampers the financing of public goods, and impedes the achievement of sustainable development goals. The informal sector remains a persistent challenge for policymakers, as it distorts competition, reduces transparency, and undermines the effectiveness of economic and fiscal policies. The aim of this article is to identify the key factors determining the size of the shadow economy in European Union countries and to provide policy-relevant insights. The analysis covers data on the share of the informal economy in GDP and macroeconomic variables such as GDP per capita, consumer price index, average wages, household consumption, government expenditure, and unemployment, as well as indicators of digital development in society and the economy (DESI, IDT), the share of cashless transactions in GDP, and information on the implementation of digital tax administration tools and restrictions on cash payments. Five hypotheses (H1–H5) are formulated concerning the effects of income growth, labour market conditions, digitalisation, cashless payments, and tax administration tools on the shadow economy. The research question addresses which factors—macroeconomic conditions, economic and social digitalisation, payment structures, and fiscal innovations in tax administration—play the most significant role in determining the size of the shadow economy in EU countries and whether these mechanisms have broader implications for fiscal sustainability and sustainable development. The empirical strategy is based on multilevel models with countries as clusters, complemented by correlation and comparative analyses. The results indicate that the most significant factor in limiting the size of the shadow economy is the level of GDP per capita and its growth, whereas the impact of card payments appears to be superficial, reflecting overall increases in wealth. Higher wages, household consumption, and digital development as measured by the DESI also play an important role. The implementation of digital solutions in tax administration, such as SAF-T or e-PIT/pre-filled forms, along with restrictions on cash transactions, can serve as complementary measures. The findings suggest that sustainable strategies to reduce the shadow economy should combine long-term economic growth with digitalisation and improved tax administration, which may additionally foster the harmonisation of economic systems and support sustainable development. Full article

Background/Rationale: Transnational caregiving may be influenced by religious beliefs and cultural traditions that frame elder care as both a moral and religious obligation. While migration alters caregiving dynamics, religious teachings and cultural expectations remain central in guiding transnational caregiving practices. This study examines how Christian Nigerians who have immigrated to Canada navigate caregiving responsibilities within a transnational context, integrating their religion, cultural values, and the practical realities of crossing borders. Methods: This study employed a predominantly qualitative narrative approach, drawing on in-depth interviews with Nigerian Christian immigrants (N = 10) providing transnational care. Data collection involved a pre-interview survey and semi-structured interviews, providing the opportunity for participants to share their lived experiences. Thematic analysis was used to identify recurring themes related to the role of religion and culture in caregiving, ensuring a comprehensive exploration of participants’ perspectives. Findings: Caregiving is shaped by religious duty and cultural obligation, reinforced by biblical teachings and cultural values. Participants view elder care as a moral responsibility, tied to spiritual rewards and familial duty. Despite migration demands, family-based care remains preferred over institutional care, with social stigma attached to neglecting elders. Conclusions: Religion and culture remain integral to transnational caregiving practices, sustaining caregiving responsibilities despite migration-related realities. While religious teachings provide moral guidance and emotional support, cultural expectations reinforce caregiving as a collective and intergenerational duty. Policies and resources are needed that support transnational caregivers, ensuring they can fulfill their caregiving roles while adapting to new sociocultural environments. Policymakers should prioritize the implementation of policies and programs to support transnational caregivers, including family reunification measures, caregiving-related travel provisions, culturally tailored eldercare services, diaspora–local collaborations, organized caregiver support groups, and financial mechanisms such as tax incentives for remittances dedicated to elder care. Full article

Within the context of global climate change and China’s commitment to the “Dual Carbon” goals (carbon peak and carbon neutrality), this study proposes a novel taxonomy of market-based environmental regulations, dividing them into investment-driven and tax-based supervisory mechanisms. Using panel data from 30 Chinese provinces between 2010 and 2023, we empirically investigate their differential effects on carbon emissions. Results indicate that both regulatory approaches significantly curb carbon emissions, each exhibiting distinct nonlinear patterns: an inverted-U curve for investment-oriented measures and a U-shaped trajectory for tax-oriented policies, implying that excessively stringent tax supervision may lead to a rebound in emissions due to effects such as the “resource curse” and “innovation crowding-out.” Industrial structure transformation functions as a common mediating channel, while green innovation efficiency exerts a distinct moderating influence. Both policy types demonstrate adverse spatial spillover effects, with no support found for the “pollution haven” or “race to the bottom” hypotheses. This study offers new empirical insights into how environmental regulations facilitate green and low-carbon transition through market mechanisms, providing valuable implications for designing ecological policy systems that harmonize emission reduction efficiency with sustainability in China and other emerging economies. Full article

In the context of global industrial chain decarbonization, the perpetuation of corporate green innovation has emerged as a linchpin for sustaining a competitive advantage in the pursuit of environmental sustainability. Employing a panel data framework, this investigation analyzes A-share listed firms in China from 2011 to 2023. In terms of supply chain perspectives, this study utilizes fixed effects models, mediation analysis, and moderation analysis to empirically examine how downstream enterprises’ digital transformation affects the sustainability of upstream enterprises’ green innovation, while deconstructing the “capability–motivation” dual pathway underlying such sustainability. The key findings are as follows: (1) downstream digital transformation significantly strengthens upstream green innovation persistence through both capability reinforcement and motivation amplification, with a notably stronger impact on the latter; (2) mechanism tests show that capability improvement primarily arises from knowledge spillovers and enhanced supply–demand coordination efficiency, while motivation enhancement stems from intensified market competition and greater responsiveness to tax incentives; and (3) supply chain structural characteristics exert critical moderating effects. This research elucidates the operational logic and boundary conditions of supply chain digital coordination in driving green innovation persistence, contributing to theoretical frameworks while offering actionable insights for policymaking and corporate strategic optimization in sustainable supply chain management. Full article

This study aims to investigate the impact of digital transformation on corporate tax avoidance. In fact, this revolution has pervasively affected firms in different aspects and represents a significant opportunity to modernize their internal processes, bringing alongside a set of challenges that they must overcome. One hypothesis posits that digitalization enhances information transparency and internal control, reducing tax avoidance, while the other one suggests that the increase in digitalization leads to more complex and opaque transactions, leaving avenues for more aggressive tax strategies. This paper uses data of listed firms in the Casablanca Stock Exchange from 2020 to 2024, excluding the financial sector due to its specific tax regulation, leaving a final sample of 56 companies and 272 firm-year observations. It applies an OLS regression to assess the relation between the two variables, controlling for a set of firm and governance characteristics. The aim of the article is to address the scholarly debate by providing insights into an emerging economy where there is little research on the subject. The findings reveal that digital transformation contributes to the decrease in corporate tax avoidance in conjunction with governance variables like the presence of independent directors on the board and the duality of a CEO position, strongly supporting the first hypothesis. Notably, the OLS regression results show that an increase in digitalization by 1 point is associated with a decrease of 40.4755 in the book-tax differences, significant at the 5% level. The results provide high support for firms to invest in technologies in order to optimize their internal processes and improve their data quality; it also calls for tax authorities to strengthen their digital audit capacities and integrate data-driven tools to detect and interpret signals of potential tax-aggressive strategies. Full article

The South African Value-Added Tax (VAT) Act exhibits an illogical structure for digital imports. The complexity of digital import taxation creates uncertainty and has an impact on compliance, resulting in tax avoidance and diminished tax revenues. This study analysed the organisational structure of digital imports in the VAT Act as a legally complex element. This study established that the organisation of the VAT on digital imports complicates legislation and introduces ambiguity, leading to increased tax evasion and compliance, as well as administrative expenses. This study employed existing guidelines to simplify the VAT Act and improve the organisational structure regarding the VAT implications of digital imports. The methods used included a qualitative research technique utilising a doctrinal approach, as well as applied research. This study is the first to apply Hassan, Bornman and Sawyer’s VAT simplification framework to South African digital imports. The guidelines developed by these authors encompass section grouping, headings and subheadings, and explicit signposting, which were implemented in this article to effectively demonstrate and simplify the VAT consequences for digital imports. A logically structured VAT framework will improve clarity in digital import compliance, thereby reducing tax evasion. Therefore, this study contributes to tax compliance theory by proposing that a reduction in complexity and improvement in transparency mitigate tax evasion. Full article

This study examines green investment and emission reduction strategies in a two-tier supply chain under dual-carbon regulation that combines a carbon tax with a cap-and-trade mechanism. A multi-stage dynamic game model is developed, in which the manufacturer reduces emissions through recycling efforts and investments in green technology. We compare optimal decisions under centralized, decentralized, and coordinated structures, and propose an enhanced bilateral cost-sharing contract to improve collaboration. Numerical experiments validate the theoretical results, and sensitivity analyses provide further insights. The results show that while both carbon tax and permit trading increase emission reduction, the carbon tax may lower manufacturer profit, underscoring the need for coordinated policy design. Benchmarking proves more effective than grandfathering in stimulating green investment, particularly under high carbon prices and strong consumer environmental preferences. The proposed contract alleviates free riding, enhances overall supply chain profitability, and improves emission reduction performance. Policy implications highlight the importance of prioritizing benchmark allocation, promoting consumer environmental awareness, and encouraging firms to integrate carbon asset management with technological innovation. This research provides both theoretical and practical insights for designing effective carbon policies and collaborative mechanisms in green supply chains. Full article

This study takes the environmental protection tax (EPT) implemented in China in 2018 as the policy background and systematically examines the impact mechanism and boundary conditions of EPT on the market value of listed companies in the polluting industries. The results indicate that EPT significantly inhibits Tobin’s Q of polluting companies. A one-unit increase in EPT leads to a 0.274-unit decrease in Tobin’s Q. The heterogeneity test reveals that the EPT shock exhibits a spatial gradient effect of “Eastern > Central > Western > Northeastern”. The rigidity of the tax system is stronger than that of the pollution discharge fee, and the effect on non-heavily polluting industries is stronger than that on heavily polluting industries. Mechanism analysis shows that while corporate financial flexibility can buffer against short-term EPT shocks, R&D investment and patent quality expose an “innovation trap” characterized by high investment but low conversion efficiency, largely determined by the type of innovation pursued. By elucidating the multiple moderating and mediating mechanisms at play, this study constructs an integrated “institutional pressure-resource constraints-market feedback” model, thereby providing a new analytical framework for environmental economics in emerging markets. Full article

Global warming, driven by greenhouse gas (GHG) emissions, is accelerating globally and highlights the need for effective mitigation strategies. This study assesses the economic feasibility of rainbow trout aquaculture by incorporating GHG emissions into its analysis, thereby contributing to mitigation efforts in the fisheries sector. Focusing on two farming systems—recirculating aquaculture systems (RAS) and flow-through systems (FTS)—we estimated GHG emissions and conducted an economic evaluation using data collected through field surveys. The average GHG emission was 7.14 kg CO₂ eq per kilogram of trout produced, with RAS showing lower emissions than FTS. Electricity and feed were identified as the primary emission sources. The economic analysis revealed an average net present value (NPV) of USD 987,609 and an internal rate of return (IRR) of 18%, with RAS outperforming FTS in profitability. A sensitivity analysis under carbon pricing showed that economic feasibility was maintained, but the NPV declined by about 24% under the carbon tax scenario. Overall, these findings underscore the importance of balancing profitability and emission reduction for sustainable aquaculture management. Full article

China’s dual carbon goals necessitate green transformation across industries, with STAR Market enterprises serving as crucial drivers of technological innovation. Existing studies predominantly focus on traditional sectors, overlooking dynamic policy interactions and structural heterogeneity in these technology-intensive firms. This study examines how coordinated environmental tax reforms, green finance initiatives, and equity network synergies collectively shape enterprise green transition, using multi-period difference-in-differences and triple-difference models across 2019 Q3–2023 Q4. By integrating financial records, patent filings, and carbon emission data from 487 STAR Market firms, the analysis identifies environmental cost pressures as the dominant policy driver, complemented by delayed financing incentives and accelerated resource integration through corporate networks. Regional institutional environments further modulate these effects, with areas implementing stricter tax reforms exhibiting stronger outcomes. The findings advocate for adaptive policy designs that align fiscal instruments with regional innovation capacities, optimize financial tools for technology commercialization cycles, and leverage inter-firm networks to amplify sustainability efforts. These insights contribute to refining China’s climate governance framework for emerging technology sectors. Full article

Given the great proportion of CO₂ emissions from electricity generation in total energy-related CO₂ emissions, this article constructs a tripartite evolutionary game model consisting of vertical governments and power generation groups (PGGs), where the vertical governments include the central government (CG) and local governments (LGs), considering the externalities of different power generation modes on energy security and the environment. This article analyzes the stable strategies of the three players through replicator dynamics equations, draws the evolutionary phase diagrams, and analyzes the asymptotic stability of equilibrium points by using Jacobian matrices. To validate and broaden the results, this article also provides a numerical simulation. This article concludes that (1) a reduction in the supervision, enforcement, or low-carbonization costs of the CG, LGs, or PGGs motivates it or them to choose “supervision”, “enforcement”, or “low-carbonization” strategies; (2) an increase in penalty incomes or expenses encourages the CG or LGs to choose the “supervision” or “enforcement” strategies; (3) a rise in extra tax expenses motivates PGGs to choose the “low-carbonization” strategy; (4) a change in the externalities of energy security or the environment has no impact on the CG’s strategy. The above conclusions offer the CG and LGs with references for making effective low-carbon policies and provide PGGs with references for choosing an appropriate power generation mode. Full article

Background/Objectives: Sarcopenia, defined as the progressive loss of muscle mass and function, is increasingly recognized in pediatric cancer patients as a significant clinical and prognostic factor. Sarcopenia in children arises from malignancy-related inflammation, malnutrition, and treatment toxicity, negatively affecting treatment response, recovery, and quality of life. Methods: We searched MEDLINE and Scopus for English-written articles published over the last five years using synonyms for the terms “sarcopenia” and “pediatric cancer”. Screening and data extraction were performed in a duplicate-blinded method. We qualitatively synthesized eligible articles. Results: Recent studies identify pre-treatment sarcopenia as a marker of poor prognosis, especially in hepatoblastoma and neuroblastoma. Total psoas muscle area (tax) and skeletal muscle index (SMI) are emerging diagnostic tools, though standardized methods remain lacking. Sarcopenia’s etiology is multifactorial, involving impaired mitochondrial metabolism, chemotherapy-induced appetite loss, and systemic inflammation. Sarcopenic obesity is common, particularly among leukemia survivors, often masked by normal BMI. Survivors also face reduced bone density, impaired immunity, and persistent muscle loss, linked to prior therapies such as radiotherapy and hematopoietic stem cell transplantation. Increase in muscle mass post-treatment correlates with better survival outcomes. Conclusions: Early detection of sarcopenia can support timely interventions such as nutritional support and physical activity. Yet, significant diagnostic heterogeneity across existing studies hampers definitive conclusions regarding its true prevalence and the optimal assessment method. Standardized diagnostic criteria are urgently needed to enable more reliable prevalence estimates and evidence-based clinical strategies. Full article

The aim of this study is to present the taxation of the Polish farm sector in the years 2004–2022 in comparison with other EU countries. Three indicators were applied to describe the phenomenon: the value of taxes per farm, the share of taxes in family farm net income, and the value of taxes per hectare of agricultural utilized area. The analysis is based on data from the FADN database. Results for Poland were contrasted with those of other EU Member States. In addition, the sensitivity of the Polish farm tax burden to twelve basic production, economic, and financial categories was examined using the ordinary least squares method with a constant term. The findings were compared with EU averages, providing a descriptive overview of how tax burdens interact with farm performance and sustainability conditions. Full article