Search Results (289)

This study examines the complex relationship between environmental, social, and governance (ESG) and financial performance in the automotive industry, with a particular focus on how financial constraints shape this relationship. Using a global data set for the period 2008 to 2023 and employing a range of panel data techniques, including those addressing endogeneity concerns, we find that higher ESG scores positively affect financial performance. Specifically, a one-point rise in ESG score corresponds to an estimated 1–1.7% increase in the market-to-book ratio, with the effect reaching approximately 1.6% for firms facing financial constraints. These findings highlight the economic significance of ESG engagement, particularly for resource-constrained companies. The novelty of this study is that it focuses on the automotive sector, an industry with limited ESG-specific research, and that it makes a theoretical contribution by linking ESG performance outcomes to financial constraints, an angle largely overlooked in prior research. The findings offer critical policy insights, emphasizing the strategic importance of ESG initiatives for value creation under varying financial conditions. Full article

Xylosalsola chiwensis (Popov) Akhani & Roalson is listed in the Red Data Book of Kazakhstan as a rare species with a limited distribution, occurring in small populations in Kazakhstan, Uzbekistan, and Turkmenistan. The aim of this study is to deepen the understanding of the ecological conditions of its habitats, the floristic composition of its associated plant communities, the species’ morphological and anatomical characteristics, and its molecular phylogeny, as well as to identify the main threats to its survival. The ecological conditions of the X. chiwensis habitats include coastal sandy plains and the slopes of chinks and denudation plains with gray–brown desert soils and bozyngens on the Mangyshlak Peninsula and the Ustyurt Plateau at altitudes ranging from −3 to 270 m above sea level. The species is capable of surviving in arid conditions (less than 100 mm of annual precipitation) and under extreme temperatures (air temperatures exceeding 45 °C and soil surface temperatures above 65 °C). In X. chiwensis communities, we recorded 53 species of vascular plants. Anthropogenic factors associated with livestock grazing, industrial disturbances, and off-road vehicle traffic along an unregulated network of dirt roads have been identified as contributing to population decline and the potential extinction of the species under conditions of unsustainable land use. The morphometric traits of X. chiwensis could be used for taxonomic analysis and for identifying diagnostic morphological characteristics to distinguish between species of Xylosalsola. The most taxonomically valuable characteristics include the fruit diameter (with wings) and the cone-shaped structure length, as they differ consistently between species and exhibit relatively low variability. Anatomical adaptations to arid conditions were observed, including a well-developed hypodermis, which is indicative of a water-conserving strategy. The moderate photosynthetic activity, reflected by a thinner palisade mesophyll layer, may be associated with reduced photosynthetic intensity, which is compensated for through structural mechanisms for water conservation. The flow cytometry analysis revealed a genome size of 2.483 ± 0.191 pg (2n/4x = 18), and the phylogenetic analysis confirmed the placement of X. chiwensis within the tribe Salsoleae of the subfamily Salsoloideae, supporting its taxonomic distinctness. To support the conservation of this rare species, measures are proposed to expand the area of the Ustyurt Nature Reserve through the establishment of cluster sites. Full article

To address the limitations of existing knowledge graph-based recommendation algorithms, including insufficient utilization of semantic information and inadequate modeling of user behavior motivations, we propose SKGRec, a novel recommendation model that integrates knowledge graph and semantic features. The model constructs a semantic interaction graph (USIG) of user behaviors and employs a self-attention mechanism and a ranked optimization loss function to mine user interactions in fine-grained semantic associations. A relationship-aware aggregation module is designed to dynamically integrate higher-order relational features in the knowledge graph through the attention scoring function. In addition, a multi-hop relational path inference mechanism is introduced to capture long-distance dependencies to improve the depth of user interest modeling. Experiments on the Amazon-Book and Last-FM datasets show that SKGRec significantly outperforms several state-of-the-art recommendation algorithms on the Recall@20 and NDCG@20 metrics. Comparison experiments validate the effectiveness of semantic analysis of user behavior and multi-hop path inference, while cold-start experiments further confirm the robustness of the model in sparse-data scenarios. This study provides a new optimization approach for knowledge graph and semantic-driven recommendation systems, enabling more accurate capture of user preferences and alleviating the problem of noise interference. Full article

Walter Henry Medhurst’s translation of The Shoo King (尚書/書經) represents the first complete English rendering of this classic Chinese text. However, limited attention has been given to how Medhurst navigated the tension between Confucian thought in The Shoo King and his own religious beliefs, as well as his treatment of this tension in comparison to James Legge, Joseph de Prémare, Walter Gorn Old, and his interpretation in contrast to Cai Shen’s annotated edition of The Shoo King. This study adopts a “history of the book” approach to examine how Medhurst, as a Protestant missionary, translated key Confucian anthropocentric concepts, including “Ren” (仁), the Doctrine of Mind-Nature, people-centered governance, and religious ideas related to the divine. Through extensive textual analysis and comparison with other scholars’ translations, this study finds that Medhurst adhered to the principle of textual fidelity, striving to minimize the interference of his religious stance with the original meaning of Confucian philosophy. His translation of terms varied according to the context, especially reflecting the shift in The Shoo King from the idea of “Heaven’s mandate is inviolable” to “Heaven is not trustworthy.” Additionally, he enhanced the communication of the original text’s meanings through paratextual elements such as illustrations and footnotes, while retaining Cai Shen’s historical background interpretations and significantly reducing the philological commentary, presenting a “concise and focused” annotation approach. These findings highlight Medhurst’s unique contribution to the cross-cultural transmission of the Confucian canonical text. Full article

This study examines the deferred tax valuation allowance disclosures of a sample of venture-capital-backed IPO firms that incurred a net operating loss (NOL) in the period prior to their public offering (IPO). I find that 82 percent of these firms record an allowance that reduces the associated deferred tax asset to zero, that the choice to record the allowance is largely driven by a firm’s history of losses, and that the allowance is associated with lower future book income. I further propose a new explanation for the presence of the allowance: the Section 382 ownership change limitation, which can cause firms to record an allowance independent of their past profitability or expectations about future earnings. I find that firms consider this limitation when recording the allowance, and that controlling for it can enhance the signal regarding future income. Full article

Ride-pooling (RP) services, in which passengers with similar destinations share a ride, offer considerable potential for enhancing urban mobility by bridging gaps in public transportation (PT) networks and providing a convenient alternative to private car use. For the effective design and operation of such services, a detailed understanding of user preferences and usage patterns is essential. This study investigates differences in RP preferences and usage between day and night (with nighttime defined as 10:00 p.m. to 5:00 a.m.), drawing on both a stated choice experiment (SCE) and revealed preference data collected in Mannheim, Germany. The focus lies on the local RP service fips, which is integrated into the PT system. The SCE, conducted in 2024 with 566 participants, was analyzed using a nested logit model. The analysis of the SCE reveals that nighttime preferences for RP are characterized by reduced sensitivity to travel time and cost, creating an opportunity for RP operators to optimize stop network designs during nighttime hours by increasing pooling rates. In addition, it indicates a greater likelihood of private car usage at night, especially among women, likely due to safety concerns and limited PT availability. The analysis of revealed preference data provides a complementary perspective. It shows that the RP nighttime service primarily attracts younger users, while many respondents report not being active on weekend nights. However, the combination of low public awareness and limited service availability, evidenced by rejected booking requests, suggests that existing demand is not being fully captured. This implies that low usage is not merely the result of low demand, but also of structural barriers on both the supply and information side. Overcoming these barriers through targeted information campaigns and expansion of nighttime service capacity could substantially enhance sustainable urban travel options during nighttime. Full article

School-aged children are routinely exposed to additional physical stress due to carrying school backpacks. These backpacks often exceed recommended limits and can contain not only books and notebooks but also laptops, water bottles, and other personal items. The present study aimed to evaluate the impact of different backpack loads (10%, 15%, and 20% of body weight) on dynamic gait parameters in 7-year-old girls and boys. Twenty-six children (13 girls, 13 boys) participated in the study. Gait analysis was performed using the Footscan® system (RSscan International, Olen, Belgium; 2 m × 0.4 m × 0.02 m, 16,384 sensors) equipped with Footscan software version 7 (Gait 2nd generation), examining peak force (FMAX), peak pressure (PMAX), contact area (CA), and time to peak force (Time to FMAX) across five anatomical foot zones. The study revealed significant changes in all parameters, particularly at loads of 15% and 20% of body weight. Increases in plantar pressure, contact area, and asymmetry were observed, along with delays in time to peak force. These findings support the recommendation that children’s backpack loads should not exceed 10% of their body weight to prevent potential adverse effects on postural and musculoskeletal development. Full article

There is limited empirical literature on the study of LGBTQ books, and even less on the perspective of early childhood center administrators on these books. Hence, a mixed methods study surveying the administrators of high-quality early childhood centers across the state of North Carolina was implemented. Sixty-five participants completed the survey, and both quantitative and qualitative data were gathered and analyzed. The findings indicated that the majority (64%) of the administrators had read at least one book from the listed LGBTQ books, while the rest had never read a single book from the listing. Their familiarity with the book content was based on reading the book only once, and they only “somewhat” recalled the content of the book. These findings indicate a lack of regular use of LGBTQ books in the centers. The administrators made both negative and positive comments on the survey administered and the books in general. The results indicate a need for education and training to focus on the connection of LGBTQ topics and how they are developmentally appropriate, as well as the connection to the NAEYC Code of Ethics. Full article

Housing retrofit plays a pivotal role in achieving sustainability goals. The fragmented nature of the retrofit industry has been identified as a barrier to driving retrofit at scale. The study aims to analyse how to strategically improve the concept of the one-stop-shop model to drive housing retrofit at scale with the help of existing literature. The concept of a one-stop-shop model provides all the retrofit services with a single contact to the client. A systematic literature review approach was used. Only peer-reviewed journal articles, book chapters and conference articles published from 2016 to 2025 in English were selected. There are 12 shortlisted journal and conference proceedings articles critically evaluated under three themes: delivery method, ownership structure and level of responsibility. The findings highlight the different characteristics of the one-stop-shop model under these themes. Considering the existing case studies, starting a one-stop shop under a hybrid delivery method and a medium level of responsibility is recommended for retrofit at scale. The ownership structure shall be context-specific. Limitations could be given as the researcher bias and the missed articles in databases not considered for this review. Further research is suggested on how the characteristics of a one-stop shop can be customised, considering the context-specific resources and purposes. Full article

This article aims to provide a comparative analysis between Husserl’s phenomenology and the Pāli Abhidhamma. To conduct this analysis, I will mainly draw on some books of the Abhidhamma and three works by Husserl. What emerges from this study are interesting convergences between the two systems of thought, which allow us to consider, in some respects, a true Buddhist phenomenology codified in the Abhidhamma. While not perfectly coinciding with Husserl’s phenomenology, it is similar enough to allow for a comparative study and perhaps even more. The intent is also to propose the possibilities of a true Buddhist phenomenology based on its methodology, and thus, not to see differences with Husserl’s approach as a limitation, but as something that can enrich the phenomenological methodology itself. Full article

Background: Optimal health requires self-direction for exercise regime consistency. Boredom may cause abandoning regular exercise. Experiencing psychological flow—a concept psychologist Csikszentmihalyi originated—may avert boredom. Method: A search of post-2020 peer-reviewed publications following the PRISMA-ScR guidelines for scoping reviews investigates the range of research on this topic. The databases searched are OVID, ProQuest, PubMed, Scopus, Web of Science, and Google Scholar. The keywords are “Csikszentmihalyi AND flow AND exercise AND boredom”. Included returns contain all the keywords. Those excluded are reviews, books, reports missing any keywords, non-English reports, reports not based on research studies, and research published before 2020. Results: Two databases returned the included results: OVID (n = 3) and Google Scholar (n = 8). Conclusions: (1) Boredom is not evident when experiencing exercise-programme psychological flow. (2) Psychological flow evolves with self-directed changes in an exercise programme. (3) Successful exercise programme modifications during COVID-19 considered the imposed limitations. (4) Exercise regimes that are neither excessive nor extreme promote optimal health. And (5) optimal health accounts for exercise skill level and gender. Additionally, cognitive bias is avertable with a research team. Studies should include the research date and location and how flow reduces boredom, permitting accurate comparisons. Full article

Temporary book-tax differences (BTDs) serve as critical proxies for understanding corporate earnings management and tax planning. However, the drivers of large negative BTDs (LNBTDs)—where book income falls below taxable income—remain underexplored. This study investigates the determinants and components of LNBTDs, focusing on their relationship with deferred tax assets (DTAs) and liabilities (DTLs). Utilizing hand-collected data from the tax disclosures of S&P 500 firms’ 10-K filings (2007–2023), I analyze 4685 firm-year observations to identify specific accounting items driving LNBTDs. Findings reveal that deferred revenue, goodwill impairments, R&D, CapEx, environmental obligations, pensions, contingency liabilities, leases, and receivables are significant contributors, often generating substantial DTAs due to timing mismatches between book and tax recognition. Notably, high-tech industries, like the pharmaceutical, medical, and computers and software industries, exhibit pronounced LNBTDs, driven by upfront revenue recognition for tax purposes and deferred recognition for financial reporting, capitalization, amortization and depreciation effects, and other deferred tax components. Regression analyses confirm strong associations between these components and LNBTDs, with asymmetry in reversal patterns suggesting that initial differences do not always offset symmetrically over time. While prior research emphasizes large positive BTDs and tax avoidance, this study highlights economic and industry-specific characteristics as key LNBTD drivers, with limited evidence of earnings manipulation via deferred taxes. These insights enhance the value relevance of deferred tax disclosures and offer implications for reporting standards, tax policy, and research into BTD dynamics. Full article

Born the seventh son of a Louisiana preacher in 1942 and becoming the co-founder of the Black Panther Party in 1966, Huey P. Newton evidenced a complex, changing, and contradictory synthesis of faith and facts until his death in 1989. Focusing on 1960s’ U.S. Black Nationalism as materialist, Maoist, and Marxist in its appeals to objectivity, rationality, and positivist science, some scholars have presented Black Nationalist contempt for religion as pacifying and counter-revolutionary. Conversely, others have focused on the religious-like nature of formally secular 1960s’ Black Nationalism, even framing it as a “form of piety” and a “politics of transcendence”. Between these bookends, the Black Panther Party and Huey P. Newton have simultaneously been characterized as both “anti-religious” and as possessing an “innate spirituality”. I attempt to reconcile these divergent interpretations through an analysis of Newton’s worldviews (culled from his graduate school papers, published articles and books, and speeches and interviews). Newton frequently described aspects of the human condition as partially spiritual and in so doing, regularly married dialectical materialist variants of anti-capitalism, Black Nationalism, and ethno-racial self-determinism with “mystical” and theological aesthetics, concepts, stories, and styles from a variety of religious and philosophic traditions. These “paradoxical pieties” included, but were not limited to, the embrace and critique of spiritual existentialism and transcendentalism; deism and theosis; Christian hermeneutics; Zen Buddhism; and Vedic and Pranic Hinduism. Full article

Stakeholder fragmentation in transdisciplinary research often impedes innovation in South Africa’s tourism sector. The real-time supply network for MSMEs in Gauteng and KwaZulu-Natal struggles with digital adoption, limiting its resilience despite rising demand in the digital economy. This study examined how a transdisciplinary approach can enhance the Tourism Supply Chain Network in these regions—an urban hub (Gauteng) and a coastal cultural destination (KwaZulu-Natal)—to unlock their potential. Employing action research, this study engaged stakeholders (tourism operators, tech developers, and communities) to co-create data-driven digital solutions, including a real-time supply network. The collected data included both qualitative insights from workshops and interviews, as well as quantitative metrics such as platform usage and tourist engagement, which were analysed using descriptive statistics. Innovative technologies improved the supply chain efficiency, cutting coordination delays by 25% in Gauteng and boosting rural tourism visibility in KwaZulu-Natal, with a 30% increase in bookings. Gauteng saw urban connectivity gains, while KwaZulu-Natal achieved inclusive growth. This study provides a scalable, data-driven framework for digitalisation in tourism supply networks, offering practical strategies for stakeholders. It advances innovative technologies in emerging markets, emphasising the transformative potential of transdisciplinary collaboration to build resilient, collaborative tourism ecosystems in South Africa. Full article

Worldwide, the healthcare industry produces massive quantities of medical waste (MW), most of which is incinerated, releasing large quantities of dioxins, mercury, and other pollutants. Despite this, only a limited number of studies have explored the incorporation of MW into construction materials, with a special focus on cement-based construction materials (CB-CMs). However, to the best of the authors’ knowledge, no existing review formally structures, summarizes, correlates, and discusses the findings of previous studies on MW in CB-CMs to encourage further research and applications of this promising alternative. Therefore, the added value of this study lies in providing an innovative and critical analysis of existing research on the use of MW in CB-CMs, consolidating and evaluating dispersed findings through a systematic literature review, enhancing understanding of the topic, and identifying knowledge gaps to guide future research. A robust systematic literature review was conducted, encompassing 40 peer-reviewed research articles, retrieved from the Web of Science Core Collection database. The methodology involved a three-stage process: a descriptive analysis of the included articles, the identification and synthesis of key thematic areas, and a critical evaluation of the data to ensure a rigorous and systematic report. The selection criteria prioritized peer-reviewed research articles in English with full text availability published in the last 7 years, explicitly excluding conference papers, book chapters, short reports, and articles not meeting the language or accessibility requirements. The results indicate that the influence of MW in CB-CM varies significantly. For example, while the incorporation of face masks as fiber reinforcement in concrete generally enhances its mechanical and durability properties, the use of gloves is less effective and not always recommended. Finally, it was found that further research is needed in this field due to its novelty. Full article