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Search Results (3,831)

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Keywords = moderated mediation

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18 pages, 307 KiB  
Article
Who Is Manipulating Corporate Wallets Amid the Ever-Changing Circumstances? Digital Clues, Information Truths and Risk Mysteries
by Cheng Tao, Roslan Ja’afar and Wan Mohd Hirwani Wan Hussain
J. Theor. Appl. Electron. Commer. Res. 2025, 20(3), 206; https://doi.org/10.3390/jtaer20030206 - 7 Aug 2025
Abstract
Digital transformation (DT) has emerged as a key strategic lever for enhancing firm resilience and competitiveness, yet its influence on non-productive investment behaviors, such as corporate financial investment, remains underexplored. Existing studies have largely focused on DT’s role in innovation and operational efficiency, [...] Read more.
Digital transformation (DT) has emerged as a key strategic lever for enhancing firm resilience and competitiveness, yet its influence on non-productive investment behaviors, such as corporate financial investment, remains underexplored. Existing studies have largely focused on DT’s role in innovation and operational efficiency, leaving a significant gap in understanding how DT reshapes firms’ financial asset allocation. Drawing on a unique panel dataset of A-share main board-listed firms in China from 2011 to 2023, this study provides novel empirical evidence that DT significantly restrains financial investment, with pronounced heterogeneity across ownership types. More importantly, this paper uncovers a multi-layered mechanism: DT enhances the corporate information environment, which subsequently reduces financial investment. In addition, the analysis reveals a moderated mediation mechanism wherein economic uncertainty dampens the information-enhancing effect of DT. Unlike previous research that treats corporate risk-taking as a parallel mediator, this study identifies a sequential mediation pathway, where improved information environments suppress financial investment indirectly by influencing firms’ risk-taking behavior. These findings offer new theoretical insights into the financial implications of DT and contribute to the broader understanding of enterprise behavior in the context of digitalization and economic volatility. Full article
24 pages, 789 KiB  
Article
Seeing Is Believing: The Impact of AI Magic Mirror on Consumer Purchase Intentions in Medical Aesthetic Services
by Yu Li, Chujun Zhang, Tian Shen and Xi Chen
J. Theor. Appl. Electron. Commer. Res. 2025, 20(3), 205; https://doi.org/10.3390/jtaer20030205 - 7 Aug 2025
Abstract
The integration of AI into online platforms is reshaping consumer experience and behavior. While existing research has largely focused on the role of AI in search services and experience services, few studies have examined the role of AI in the context of credence [...] Read more.
The integration of AI into online platforms is reshaping consumer experience and behavior. While existing research has largely focused on the role of AI in search services and experience services, few studies have examined the role of AI in the context of credence services. This study fills this gap by investigating an AI-powered preview tool in the context of online medical aesthetic platforms. Specifically, this study investigates how the AI Magic Mirror influences consumer purchase intentions in medical aesthetic services. Using secondary data analysis and two experimental studies, we examine the main effects, as well as mediation and moderation effects. The findings consistently demonstrate that the AI Magic Mirror significantly increases consumer purchase intentions. This relationship is positively mediated by perceived value and negatively mediated by perceived risk. In addition, the main effect is stronger for procedures with higher fit uncertainty and is more pronounced for those with lower popularity. These results provide theoretical insights into AI application in credence service contexts and offer practical implications for the design of AI-enhanced online service platforms. Full article
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18 pages, 2315 KiB  
Article
Cannabinoid Receptors in the Horse Lateral Nucleus of the Amygdala: A Potential Target for Ameliorating Pain Perception, Stress and Anxiety in Horses
by Cristiano Bombardi, Giulia Salamanca, Claudio Tagliavia, Annamaria Grandis, Rodrigo Zamith Cunha, Alessandro Gramenzi, Margherita De Silva, Augusta Zannoni and Roberto Chiocchetti
Int. J. Mol. Sci. 2025, 26(15), 7613; https://doi.org/10.3390/ijms26157613 - 6 Aug 2025
Abstract
The amygdala is composed of several nuclei, including the lateral nucleus which is the main receiving area for the input from cortical and subcortical brain regions. It mediates fear, anxiety, stress, and pain across species. Evidence suggests that the endocannabinoid system may be [...] Read more.
The amygdala is composed of several nuclei, including the lateral nucleus which is the main receiving area for the input from cortical and subcortical brain regions. It mediates fear, anxiety, stress, and pain across species. Evidence suggests that the endocannabinoid system may be a promising target for modulating these processes. Cannabinoid and cannabinoid-related receptors have been identified in the amygdala of rodents, carnivores, and humans, but not in horses. This study aimed to investigate the gene expression of cannabinoid receptors 1 (CB1R) and 2 (CB2R), transient receptor potential vanilloid 1 (TRPV1), and peroxisome proliferator-activated receptor gamma (PPARγ) within the lateral nucleus of six equine amygdalae collected post mortem from an abattoir using quantitative real-time PCR, cellular distribution, and immunofluorescence. mRNA expression of CB1R and CB2R, but not TRPV1 or PPARγ, was detected. The percentage of immunoreactivity (IR) was calculated using ImageJ software. Cannabinoid receptor 1 immunoreactivity was absent in the somata but was strongly detected in the surrounding neuropil and varicosities and CB2R-IR was observed in the varicosities; TRPV1-IR showed moderate expression in the cytoplasm of somata and processes, while PPARγ-IR was weak-to-moderate in the neuronal nuclei. These findings demonstrate endocannabinoid system components in the equine amygdala and may support future studies on Cannabis spp. molecules acting on these receptors. Full article
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23 pages, 1191 KiB  
Article
The Power of Interaction: Fan Growth in Livestreaming E-Commerce
by Hangsheng Yang and Bin Wang
J. Theor. Appl. Electron. Commer. Res. 2025, 20(3), 203; https://doi.org/10.3390/jtaer20030203 - 6 Aug 2025
Abstract
Fan growth serves as a critical performance indicator for the sustainable development of livestreaming e-commerce (LSE). However, existing research has paid limited attention to this topic. This study investigates the unique interactive advantages of LSE over traditional e-commerce by examining how interactivity drives [...] Read more.
Fan growth serves as a critical performance indicator for the sustainable development of livestreaming e-commerce (LSE). However, existing research has paid limited attention to this topic. This study investigates the unique interactive advantages of LSE over traditional e-commerce by examining how interactivity drives fan growth through the mediating role of user retention and the moderating role of anchors’ facial attractiveness. To conduct the analysis, real-time data were collected from 1472 livestreaming sessions on Douyin, China’s leading LSE platform, between January and March 2023, using Python-based (3.12.7) web scraping and third-party data sources. This study operationalizes key variables through text sentiment analysis and image recognition techniques. Empirical analyses are performed using ordinary least squares (OLS) regression with robust standard errors, propensity score matching (PSM), and sensitivity analysis to ensure robustness. The results reveal the following: (1) Interactivity has a significant positive effect on fan growth. (2) User retention partially mediates the relationship between interactivity and fan growth. (3) There is a substitution effect between anchors’ facial attractiveness and interactivity in enhancing user retention, highlighting the substitution relationship between anchors’ personal characteristics and livestreaming room attributes. This research advances the understanding of interactivity’s mechanisms in LSE and, notably, is among the first to explore the marketing implications of anchors’ facial attractiveness in this context. The findings offer valuable insights for both academic research and managerial practice in the evolving livestreaming commerce landscape. Full article
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35 pages, 2117 KiB  
Article
Organizational Culture and Perceived Performance: Mediation of Perceived Organizational Support and Moderation of Motivation
by Denise José, Ana Palma-Moreira and Manuel Au-Yong-Oliveira
Adm. Sci. 2025, 15(8), 307; https://doi.org/10.3390/admsci15080307 - 6 Aug 2025
Abstract
This study aimed to investigate the effect of organizational culture on employee-perceived performance and whether this relationship is mediated by perceived organizational support and moderated by employee motivation. Three hundred individuals working in organizations located in Portugal and Angola participated in this study. [...] Read more.
This study aimed to investigate the effect of organizational culture on employee-perceived performance and whether this relationship is mediated by perceived organizational support and moderated by employee motivation. Three hundred individuals working in organizations located in Portugal and Angola participated in this study. This is a quantitative, exploratory, correlational, and cross-sectional study. The results indicate that only goal culture, rule culture, affective organizational support perception, and identified motivation have a positive and significant effect on perceived performance. Supportive culture and goal culture have a positive and significant effect on affective organizational support perception. All dimensions of organizational culture have a significant effect on cognitive organizational support perception, with the effects of the supportive culture and the goal culture being positive and significant, while the effects of the innovative culture and the rule culture are negative and significant. The perception of affective organizational support has a total mediating effect on the relationship between goal culture and perceived performance. Intrinsic motivation and identified motivation have a moderating effect on the relationship between all dimensions of organizational culture and perceived performance. This study is expected to help human resource managers understand the importance of the type of organizational culture that prevails in their organization to enhance employees’ perception of organizational support and performance. Full article
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19 pages, 541 KiB  
Article
Export-Led Growth Under the Digital Economy: Evidence from China’s 31 Provinces
by Xiaomei Li, Radziah Adam and Ningjun Deng
Sustainability 2025, 17(15), 7111; https://doi.org/10.3390/su17157111 - 6 Aug 2025
Abstract
Under the rapid development of the digital economy, the interactive relationship between exports and the digital economy has become an important issue for promoting regional economic growth. Based on the panel data of 31 provinces and municipalities in China from 2012 to 2022, [...] Read more.
Under the rapid development of the digital economy, the interactive relationship between exports and the digital economy has become an important issue for promoting regional economic growth. Based on the panel data of 31 provinces and municipalities in China from 2012 to 2022, this paper systematically examines the impact of exports on economic growth and the moderating role of the digital economy, and it introduces research and development (R&D) investment to test its mediating mechanism. The research finds that exports significantly promote regional economic growth. The digital economy has a negative moderating effect on the export growth effect, and it is significant in the eastern region but not significant in the central and western regions, showing obvious regional heterogeneity. R&D investment has played a partial mediating role between exports and economic growth. This paper suggests that the government should focus on regional differences, promote the deep integration of the digital economy and exports, enhance technological innovation capabilities, formulate differentiated policies based on local conditions, strengthen the construction of digital infrastructure, optimize the export structure, support the development of R&D-driven enterprises, and build a digital export system that promotes regional coordination and high-quality growth, so as to achieve high-quality coordinated sustainable regional development. This paper also has certain reference value for other developing economies, in promoting the integration of the digital economy and trade. Full article
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22 pages, 970 KiB  
Article
From Perception to Practice: Artificial Intelligence as a Pathway to Enhancing Digital Literacy in Higher Education Teaching
by Zhili Zuo, Yilun Luo, Shiyu Yan and Lisheng Jiang
Systems 2025, 13(8), 664; https://doi.org/10.3390/systems13080664 - 6 Aug 2025
Abstract
In the context of increasing Artificial Intelligence integration in higher education, understanding the factors influencing university teachers’ adoption of AI tools is critical for effective implementation. This study adopts a perception–intention–behavior framework to explores the roles of perceived usefulness, perceived ease of use, [...] Read more.
In the context of increasing Artificial Intelligence integration in higher education, understanding the factors influencing university teachers’ adoption of AI tools is critical for effective implementation. This study adopts a perception–intention–behavior framework to explores the roles of perceived usefulness, perceived ease of use, perceived trust, perceived substitution crisis, and perceived risk in shaping teachers’ behavioral intention and actual usage of AI tools. It also investigates the moderating effects of peer influence and organizational support on these relationships. Using a comprehensive survey instrument, data was collected from 487 university teachers across four major regions in China. The results reveal that perceived usefulness and perceived ease of use are strong predictors of behavioral intention, with perceived ease of use also significantly influencing perceived usefulness. Perceived trust serves as a key mediator, enhancing the relationship between perceived usefulness, perceived ease of use, and behavioral intention. While perceived substitution crisis negatively influenced perceived trust, it showed no significant direct effect on behavioral intention, suggesting a complex relationship between job displacement concerns and AI adoption. In contrast, perceived risk was found to negatively impact behavioral intention, though it was mitigated by perceived ease of use. Peer influence significantly moderated the relationship between perceived trust and behavioral intention, highlighting the importance of peer influence in AI adoption, while organizational support amplified the effect of perceived ease of use on behavioral intention. These findings inform practical strategies such as co-developing user-centered AI tools, enhancing institutional trust through transparent governance, leveraging peer support, providing structured training and technical assistance, and advancing policy-level initiatives to guide digital transformation in universities. Full article
(This article belongs to the Section Artificial Intelligence and Digital Systems Engineering)
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20 pages, 874 KiB  
Article
How Does AI Trust Foster Innovative Performance Under Paternalistic Leadership? The Roles of AI Crafting and Leader’s AI Opportunity Perception
by Qichao Zhang, Feiwen Wang, Ganli Liao and Miaomiao Li
Behav. Sci. 2025, 15(8), 1064; https://doi.org/10.3390/bs15081064 - 5 Aug 2025
Abstract
As artificial intelligence (AI) becomes increasingly embedded in organizational development, understanding how leadership shapes employee responses to AI is critical for fostering workplace innovation. Drawing on trait activation theory, this study develops a theoretical model in which employee AI trust enhances innovative performance [...] Read more.
As artificial intelligence (AI) becomes increasingly embedded in organizational development, understanding how leadership shapes employee responses to AI is critical for fostering workplace innovation. Drawing on trait activation theory, this study develops a theoretical model in which employee AI trust enhances innovative performance through AI crafting. Paternalistic leadership serves as a situational moderator, while the leader’s AI opportunity perception functions as a higher-order moderator. A three-wave survey was conducted with 523 employees from 14 AI-intensive manufacturing firms in China. Results show that the interaction between AI trust and paternalistic leadership positively predicts both AI crafting and innovative performance. In addition, AI crafting mediates the effect of the interaction term on innovative performance. Furthermore, the leader’s AI opportunity perception moderates this interactive effect: when this perception is high, the positive impact of AI trust and paternalistic leadership on AI crafting is significantly stronger; when it is low, the effect weakens. These findings contribute to the literature by clarifying the situational and cognitive conditions under which AI trust promotes innovation, thereby extending trait activation theory to AI-enabled workplaces and offering actionable insights for leadership development in the intelligent era. Full article
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14 pages, 685 KiB  
Article
Social Challenges on University Campuses: How Does Physical Activity Affect Social Anxiety? The Dual Roles of Loneliness and Gender
by Yuyang Nie, Wenlei Wang, Cong Liu, Tianci Wang, Fangbing Zhou and Jinchao Gao
Behav. Sci. 2025, 15(8), 1063; https://doi.org/10.3390/bs15081063 - 5 Aug 2025
Abstract
Social anxiety is a prevalent mental health concern among college students, often intensified by academic and interpersonal pressures on campus. This study investigated the relationship between physical activity, loneliness, and social anxiety among college students, aiming to examine the mediating role of loneliness [...] Read more.
Social anxiety is a prevalent mental health concern among college students, often intensified by academic and interpersonal pressures on campus. This study investigated the relationship between physical activity, loneliness, and social anxiety among college students, aiming to examine the mediating role of loneliness in the process of physical activity affecting social anxiety, as well as the moderating role of gender in this mediating effect. A cross-sectional research design was adopted, and data on physical activity levels, loneliness, and social anxiety were collected through questionnaires completed by 638 students at a university in China. This study conducted a single-factor Harman test, descriptive statistical analysis, reliability analysis, correlation analysis, and independent-samples t-tests, and it modeled the moderated mediation effect. The results showed that physical activity was significantly and negatively correlated with both loneliness and social anxiety. Loneliness played a mediating role in the influence of physical activity on social anxiety, and this mediating effect was moderated by gender, being more pronounced in the female group. This study concluded that physical activity can help alleviate social anxiety, but the mechanism involving the reduction of loneliness is more apparent in women, indicating the need to consider gender differences when developing interventions, as there may be other, more significant reasons for men. Full article
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24 pages, 472 KiB  
Article
The Effect of Workplace Mobbing on Positive and Negative Emotions: The Mediating Role of Psychological Resilience Among Nurses
by Aristotelis Koinis, Ioanna V. Papathanasiou, Ioannis Kouroutzis, Iokasti Papathanasiou, Dimitra Anagnostopoulou, Ioannis Androutsakos, Maria Papandreou, Ioulia Katsaiti, Nikolaos Tsioumas, Melpomeni Mourtziapi, Pavlos Sarafis and Maria Malliarou
Healthcare 2025, 13(15), 1915; https://doi.org/10.3390/healthcare13151915 - 5 Aug 2025
Abstract
Background: Workplace mobbing is a widespread phenomenon with serious psychological and emotional consequences on employees’ emotional well-being. Psychological resilience has been identified as a potential protective factor against such adverse outcomes. Aim: This study investigates the relationship between workplace mobbing and emotional well-being, [...] Read more.
Background: Workplace mobbing is a widespread phenomenon with serious psychological and emotional consequences on employees’ emotional well-being. Psychological resilience has been identified as a potential protective factor against such adverse outcomes. Aim: This study investigates the relationship between workplace mobbing and emotional well-being, as expressed through positive and negative affect, and examines the mediating role of psychological resilience in this association. Methods: Ninety nurses participated in this cross-sectional study. Data were collected using the Connor–Davidson Resilience Scale (CD-RISC), the Workplace Psychologically Violent Behaviors (WPVB) scale, and the Positive and Negative Affect Schedule (PANAS). Statistical analyses included correlation, multiple regression, and mediation using bootstrapped confidence intervals. Results: Resilience was strongly associated with positive affect (r = 0.74, p < 0.001) and inversely with negative affect (r = −0.46, p < 0.001). Mobbing was significantly related to increased negative affect (β = 0.12, p < 0.001) but not to positive affect. Resilience emerged as the strongest predictor of emotional outcomes and partially mediated the relationship between “Attack on professional role” and negative affect. Conclusions: Psychological resilience plays a key protective role in moderating the emotional impact of workplace mobbing. Enhancing resilience in healthcare professionals may mitigate the negative emotional effects of mobbing, although it does not fully buffer against all its consequences. Full article
(This article belongs to the Special Issue Well-Being of Healthcare Professionals: New Insights After COVID-19)
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19 pages, 357 KiB  
Article
Resilience and Mobbing Among Nurses in Emergency Departments: A Cross-Sectional Study
by Aristotelis Koinis, Ioanna V. Papathanasiou, Ioannis Moisoglou, Ioannis Kouroutzis, Vasileios Tzenetidis, Dimitra Anagnostopoulou, Pavlos Sarafis and Maria Malliarou
Healthcare 2025, 13(15), 1908; https://doi.org/10.3390/healthcare13151908 - 5 Aug 2025
Abstract
Background: Moral harassment (mobbing) in healthcare, particularly among nurses, remains a persistent issue with detrimental effects on mental health, resilience, and quality of life. Aim: We examine the relationship between the resilience of nurses working in Emergency Departments (EDs) and how these factors [...] Read more.
Background: Moral harassment (mobbing) in healthcare, particularly among nurses, remains a persistent issue with detrimental effects on mental health, resilience, and quality of life. Aim: We examine the relationship between the resilience of nurses working in Emergency Departments (EDs) and how these factors influence experiences of workplace mobbing. Methods: This cross-sectional study included 90 nurses from four public hospitals in Greece’s 5th Health District. Data were collected between October 2023 and March 2024 using the WHOQOL-BREF, Workplace Psychologically Violent Behaviors (WPVB) scale and the Connor–Davidson Resilience Scale (CD-RISC). The sample consisted primarily of full-time nurses (84.3% female; mean age = 43.1 years), with 21.1% reporting chronic conditions. Most participants were married (80.0%) and had children (74.4%), typically two (56.1%). Statistical analyses—conducted using SPSS version 27.0—included descriptive statistics, Pearson and Spearman correlations, multiple linear regression, and mediation analysis, with significance set at p < 0.05. Results: Resilience was moderate (mean = 66.38%; Cronbach’s α = 0.93) and positively correlated with all WHOQOL-BREF domains—physical, psychological, social, and environmental (r = 0.30–0.40)—but not with the overall WHOQOL-BREF. The mean overall WHOQOL-BREF score was 68.4%, with the lowest scores observed in the environmental domain (mean = 53.76%). Workplace mobbing levels were low to moderate (mean WPVB score = 17.87), with subscale reliabilities ranging from α = 0.78 to 0.95. Mobbing was negatively associated with social relationships and the environmental WHOQOL-BREF (ρ = –0.23 to –0.33). Regression analysis showed that cohabitation and higher resilience significantly predicted better WHOQOL-BREF outcomes, whereas mobbing was not a significant predictor. Mediation analysis (bootstrap N = 5000) indicated no significant indirect effect of resilience in the relationship between mobbing and WHOQOL-BREF. Conclusions: Resilience was identified as a key protective factor for nurses’ quality of life in emergency care settings. Although workplace mobbing was present at low-to-moderate levels, it was negatively associated with specific WHOQOL-BREF domains. Enhancing mental resilience among nurses may serve as a valuable strategy to mitigate the psychological effects of moral harassment in healthcare environments. Full article
(This article belongs to the Special Issue Health and Social Care Policy—2nd Edition)
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18 pages, 756 KiB  
Article
How Visual and Mental Human-Likeness of Virtual Influencers Affects Customer–Brand Relationship on E-Commerce Platform
by Liangbo Zhang, Linlin Mo, Xiaohui Sun, Zhimin Zhou and Jifan Ren
J. Theor. Appl. Electron. Commer. Res. 2025, 20(3), 200; https://doi.org/10.3390/jtaer20030200 - 5 Aug 2025
Abstract
Virtual influencers (VIs) on e-commerce platforms are becoming increasingly popular, enhancing the consumer experience. This study examines the consumer–brand relationship (CBR) with VIs through the perspective of social presence. Data from 1041 e-commerce platform users (e.g., Douyin, RED, Weibo) were collected and analyzed [...] Read more.
Virtual influencers (VIs) on e-commerce platforms are becoming increasingly popular, enhancing the consumer experience. This study examines the consumer–brand relationship (CBR) with VIs through the perspective of social presence. Data from 1041 e-commerce platform users (e.g., Douyin, RED, Weibo) were collected and analyzed using Structural Equation Modeling (SEM). The findings reveal that both the visual and mental human-likeness of VIs significantly strengthen CBR, with social presence acting as a mediator. Additionally, the interaction between visual and mental human-likeness positively impacts social presence, which in turn enhances CBR. Moreover, consumers’ need for uniqueness moderates the relationship between social presence and CBR, providing valuable insights for virtual influencer strategies in e-commerce. This research suggests the feasibility of leveraging VI design both visually and mentally to capture new trends in developing effective virtual campaigns with digitization and metaverse technologies. This study extends the stream of research VIs use for interactive marketing, highlighting the role of parasocial relationships in interactive marketing. These findings can provide managers with a better understanding of VI design from both visual and mental aspects. Full article
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18 pages, 473 KiB  
Article
Motivation, Urban Pressures, and the Limits of Satisfaction: Insights into Employee Retention in a Changing Workforce
by Rob Kim Marjerison, Jin Young Jun, Jong Min Kim and George Kuan
Systems 2025, 13(8), 661; https://doi.org/10.3390/systems13080661 - 5 Aug 2025
Viewed by 27
Abstract
This study aims to clarify how different types of motivation influence employee retention by identifying the distinct roles of intrinsic and extrinsic factors in shaping job satisfaction, particularly under varying levels of urban stress and generational identity. Drawing on Herzberg’s Two-Factor Theory and [...] Read more.
This study aims to clarify how different types of motivation influence employee retention by identifying the distinct roles of intrinsic and extrinsic factors in shaping job satisfaction, particularly under varying levels of urban stress and generational identity. Drawing on Herzberg’s Two-Factor Theory and Self-Determination Theory, we distinguish between intrinsic drivers (e.g., autonomy, achievement) and extrinsic hygiene factors (e.g., pay, stability). Using survey data from 356 Chinese employees and applying PLS-SEM with a moderated mediation design, we investigate how urbanization and Generation Z moderate these relationships. Results show that intrinsic motivation enhances satisfaction, especially in urban settings, while extrinsic factors negatively affect satisfaction when perceived as insufficient or unfair. Job satisfaction mediates the relationship between motivation and retention, although this effect is weaker among Generation Z employees. These findings refine motivational theories by demonstrating how environmental pressure and generational values jointly shape employee attitudes. The study contributes a context-sensitive framework for understanding retention by integrating individual motivation with macro-level moderators, offering practical implications for managing diverse and urbanizing labor markets. Full article
(This article belongs to the Section Systems Practice in Social Science)
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19 pages, 457 KiB  
Article
Can FinTech Close the VAT Gap? An Entrepreneurial, Behavioral, and Technological Analysis of Tourism SMEs
by Konstantinos S. Skandalis and Dimitra Skandali
FinTech 2025, 4(3), 38; https://doi.org/10.3390/fintech4030038 - 5 Aug 2025
Viewed by 39
Abstract
Governments worldwide are mandating e-invoicing and real-time VAT reporting, yet many cash-intensive service SMEs continue to under-report VAT, eroding fiscal revenues. This study investigates whether financial technology (FinTech) adoption can reduce this under-reporting among tourism SMEs in Greece—an economy with high seasonal spending [...] Read more.
Governments worldwide are mandating e-invoicing and real-time VAT reporting, yet many cash-intensive service SMEs continue to under-report VAT, eroding fiscal revenues. This study investigates whether financial technology (FinTech) adoption can reduce this under-reporting among tourism SMEs in Greece—an economy with high seasonal spending and a persistent shadow economy. This is the first micro-level empirical study to examine how FinTech tools affect VAT compliance in this sector, offering novel insights into how technology interacts with behavioral factors to influence fiscal behavior. Drawing on the Technology Acceptance Model, deterrence theory, and behavioral tax compliance frameworks, we surveyed 214 hotels, guesthouses, and tour operators across Greece’s main tourism regions. A structured questionnaire measured five constructs: FinTech adoption, VAT compliance behavior, tax morale, perceived audit probability, and financial performance. Using Partial Least Squares Structural Equation Modeling and bootstrapped moderation–mediation analysis, we find that FinTech adoption significantly improves declared VAT, with compliance fully mediating its impact on financial outcomes. The effect is especially strong among businesses led by owners with high tax morale or strong perceptions of audit risk. These findings suggest that FinTech tools function both as efficiency enablers and behavioral nudges. The results support targeted policy actions such as subsidies for e-invoicing, tax compliance training, and transparent audit communication. By integrating technological and psychological dimensions, the study contributes new evidence to the digital fiscal governance literature and offers a practical framework for narrowing the VAT gap in tourism-driven economies. Full article
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22 pages, 1275 KiB  
Article
From Commitment to Action: The Mediating Effect of Environmental Identity in Green Buying, with Eco-Conscious Behavior as a Moderator
by Hebatallah A. M. Ahmed, Abdelrahman A. A. Abdelghani, Sameh Fayyad and Kareem A. Rashwan
Adm. Sci. 2025, 15(8), 303; https://doi.org/10.3390/admsci15080303 - 5 Aug 2025
Viewed by 70
Abstract
Understanding the factors that drive green buying intentions has become critical, as environmental issues continue to rise globally. The study investigates the influence of environmental commitment and green motivation on environmental identity and green purchasing intentions. Additionally, it assesses the mediating role of [...] Read more.
Understanding the factors that drive green buying intentions has become critical, as environmental issues continue to rise globally. The study investigates the influence of environmental commitment and green motivation on environmental identity and green purchasing intentions. Additionally, it assesses the mediating role of environmental identity in the relationships between environmental commitment, green motivation, and green purchasing intentions. Moreover, it examines the moderating effect of eco-conscious behaviour on the relationships between environmental commitment, green motivation, green identity, and green purchasing intentions. A total of 440 participants, who stayed in high-rate hotels in Sharm el-Sheikh, were asked to fill out the survey distributed. (PLS-SEM) was used to analyze data. The study outcomes confirmed that environmental commitment and green motivation significantly affect green identity and purchasing behavior. Besides, the results showed the essential mediator contribution of the environmental identity between environmental commitment and green motivation. In addition, it explains eco-conscious behavior as a moderator between the previously mentioned variables. The study contributes to the existing tourism literature by demonstrating the impact of green commitment and environmental motivation on making choices to buy eco-friendly products. Moreover, the results hold significant implications for researchers, policymakers, and tourism stakeholders. Full article
(This article belongs to the Special Issue Tourism and Hospitality Marketing: Trends and Best Practices)
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