Search Results (299)

Virginia’s coastal location and abundant marine resources make its seafood industry a vital contributor to the state’s economy, supporting both local communities and tourism. This study applied input–output models and updates the economic contributions of the Virginia seafood industry using 2023 data, building on models developed for 2019 that capture both direct effects and broader economic ripple effects. In 2023, the industry generated USD 1.27 billion in total economic output and supported over 6500 jobs—including watermen, aquaculture farmers, processors, and distributors—resulting in USD 238.3 million in labor income. Contributions to state GDP totaled USD 976.7 million, and tax revenues exceeded USD 390.4 million. The study also evaluates the economic role of Virginia seafood products sold in retail stores and restaurants, based on secondary data sources. In 2023, these sectors generated USD 458 million in economic output, supported more than 3600 jobs, produced USD 136.7 million in labor income, and USD 280.8 million in value-added. Combined tax contributions surpassed USD 74 million. Importantly, the analysis results for the Virginia seafood products from retail and restaurant should not be summed to the seafood industry totals to avoid double-counting, as seafood products move as output from one sector as an input to another. These results provide evidence-based insights to guide decision-making, inform stakeholders, and support continued investment in Virginia’s seafood supply chain and related economic activities. Full article

Government support has long been viewed as a key driver of sustainable transformation and green technological progress. However, the underlying mechanisms (“how”) through which preferential policies influence green innovation, as well as the contextual conditions (“when”) that shape their effectiveness, remain insufficiently understood. Drawing on resource dependence theory, this study develops a dual-mediation framework to investigate how preferential tax policies promote both the quantity and quality of green innovation—by enhancing R&D investment as an internal mechanism and alleviating financing constraints as an external mechanism. These effects are especially salient among non-state-owned enterprises, firms in resource-constrained industries, and those situated in environmentally challenged regions—contexts that entail higher dependence on external support for sustainable development. Leveraging China’s 2017 R&D tax reduction policy as a quasi-natural experiment, this study uses a sample of high-tech small- and medium-sized enterprises (SMEs) to test the hypotheses. The findings provide robust evidence on how preferential policies contribute to corporate sustainability through green innovation and identify the conditions under which policy tools are most effective. This research offers important implications for designing targeted, sustainability-oriented innovation policies that support SMEs in transitioning toward more sustainable practices. Full article

China’s internal control framework follows the Committee of Sponsoring Organizations (COSO) framework, emphasizing enterprise risk management and encompassing financial reporting, operations, compliance, and strategies. The authors review research that uses the COSO-based Internal Control Index to assess internal control quality among all publicly listed firms in China. Unlike the binary classification of internal control weaknesses under the Sarbanes-Oxley Act Section 404, this continuous index captures more nuanced variations in internal control effectiveness and provides two key advantages over traditional assessment of internal control over financial reporting (ICFR). First, while financial reporting can enhance a firm’s monitoring and decision-support systems, the underlying information is determined by operations. Thus, internal control over operations has a greater impact on a firm’s performance than ICFR. While U.S.-based research argues that the effects of ICFR extend to operations, the COSO-based index includes operational controls, allowing for a more direct study of internal control effects. Second, many U.S. corporations fail to report internal control weaknesses, particularly during misstatement years. In contrast, the COSO-based index, compiled by independent scholars, avoids managerial incentives to withhold negative internal control information. Covering institutional background and research evidence from China, the authors survey a wide range of internal control studies related to various aspects of enterprise risk management, such as earnings quality, crash risk, stock liquidity, resource extraction, cash holdings, mergers and acquisitions, corporate innovation, receivable management, operational efficiency, tax avoidance, and diversification strategy. Full article

Biodegradation is a green and efficient method for lignin depolymerization and conversion. In order to screen potential bacterial strains for efficient lignin degradation, composts of cow dung and wheat straw were prepared, and the dynamic changes in the predicted bacterial community structure and function in different periods of the composts were investigated. Then, bacteria with an efficient lignin degradation ability were finally screened out from the compost samples. Based on the monitoring results of the physicochemical indexes of the composting process, it was found that the temperature and pH of the compost firstly increased and then decreased with the extension of time, and the water content and C/N gradually decreased. High-throughput sequencing of compost samples from the initial (DA), high-temperature (DB), and cooling (DC) periods revealed that the number of OTUs increased sharply then stabilized around 2000, and the alpha diversity of the bacterial community decreased firstly and then increased. The predominant phyla identified included Proteobacteria, Firmicutes, Chloroflexi, and Bacteroidetes, determined by the relative abundance of beta-diversity-associated species. Functional gene analysis conducted using Tax4Fun revealed that the genes were primarily categorized into Metabolism, Genetic Information Processing, Environmental Information Processing, and Cellular Processes. Based on the decolorization of aniline blue and the degradation efficiency of alkali lignin, eight bacterial strains were isolated from compost samples at the three stages. Cupriavidus sp. F1 showed the highest degradation of alkali lignin with 66.01%. Cupriavidus sp. D8 showed the highest lignin degradation potential with all three enzyme activities significantly higher than the other strains. The results provide a strategy for the lignin degradation and utilization of biomass resources. Full article

This paper presents the development and validation of the Transgender Health, Resilience, Inner Well-Being, Vitality, and Empowerment (THRIVE) Scale. It offers insights into the well-being of transgender and gender-diverse (TGD) individuals, by considering their unique experiences and challenges. TGD individuals often experience significant health disparities, including mental health issues, substance abuse, physical health problems, and difficulty with providers knowing about their needs. A comprehensive quality-of-life assessment could aid in identifying contributions to poor quality of life (QOL) and knowing which resources are needed to address this effectively. Assessments attempting to address these challenges often have not been studied adequately and/or have limitations of being for one-time use, surgery-focused, lengthy, emotionally taxing, and not inclusive of non-binary individuals’ specific needs. Validated among a sample of TGD individuals (N = 61), the THRIVE scale displayed good internal consistency reliability (α = 0.87), as well as convergent and divergent validity. It had significant negative correlations with measures of psychological symptoms and identity distress and positive correlations with measures of life satisfaction and well-being. The THRIVE scale represents a critical advancement in assessing the QOL of TGD individuals and could be an effective tool for individualized care, research, and conversation with these populations. Full article

Environmental sustainability constitutes a strategic priority for Germany, with the circular economy serving a crucial function in its realization. Circular practices foster sustainable development by decreasing reliance on finite resources, minimizing waste, and reducing greenhouse gas (GHG) emissions. The circular economy provides ecological advantages and strengthens economic resilience through the promotion of innovation, enhancement of supply chain efficiency, and creation of green jobs. Complementary measures, including the preservation of natural capital, the enactment of structural economic reforms, and the implementation of environmental taxes, enhance sustainability objectives. Ecosystem conservation enhances carbon absorption, structural changes facilitate low-emission industries, and environmental taxes incorporate environmental costs. In contrast, industrial activity continues to be a significant contributor to GHG emissions, necessitating policy examination. This study analyzes the relationships between the circular economy, natural capital, structural change, environmental taxation, and industrial activities on GHG emissions in Germany from the first quarter of 2010 to the fourth quarter of 2022. The study employs wavelet coherence analysis (WCA), fully modified ordinary least squares (FMOLS), and dynamic ordinary least squares (DOLS), demonstrating that circular economy practices, natural capital, structural changes, and environmental taxes significantly reduce GHG emissions. Conversely, industrial activities continually elevate GHG emissions in Germany. Moreover, WCA further reveals the time–frequency dynamics and co-movement patterns between key variables and GHG emissions, enabling the detection of both short-term and long-term dependencies. The results indicate that enhancing environmental sustainability in Germany could be effectively achieved by mandating the integration of recycled materials within key industrial sectors to improve environmental sustainability, which would help lower resource extraction and related GHG emissions. Full article

Hospitals require continuous access to water to sustain essential health services, especially when resources are taxed when drought conditions are compounded with other public health emergencies. In mid-2020, we conducted a rapid assessment of 71 hospitals in northern Thailand to evaluate water use and resilience during the concurrent 2019–2020 drought and the early phase of the COVID-19 pandemic in Thailand. While most hospitals reported adequate water availability, many depended on short-term measures such as shallow wells and improvised storage. Water use per bed often exceeded international benchmarks, reflecting broader usage patterns that extend beyond potable consumption. Community hospitals, in particular, reported more limited backup supply and planning capacity. Drawing on both our findings and international guidance, we propose the Hazard Management Model, involving a set of recommendations to strengthen hospital water resilience, including hazard-specific planning, protected infrastructure, emergency storage, and improved efficiency. These insights contribute to the growing body of work on climate-adaptive healthcare, particularly in resource-constrained settings facing intensifying multi-hazard risks. Full article

This study investigates the dynamic relationship between environmental tax revenue and economic development in the European Union from 2013 to 2022. The findings reveal that these taxes significantly contribute to economic development in the long run, although short-run effects vary by tax type and country. The PMG model results indicate that energy tax revenues increase GDP per capita by 0.038, transport tax revenues by 0.041, and resource tax revenues by 0.018, all of which are statistically significant. Pollution tax revenues have an effect of 0.002 in the long run but are not statistically significant. In the short run, none of the tax variables show significant effects, although pollution tax revenues have a transitional impact of 0.196. The error correction term of −1.321 confirms a strong long-run adjustment, reinforcing the gradual economic benefits of environmental taxation. The results underscore the importance of resource and pollution taxes, which exhibit robust positive impacts, particularly in resource-rich and pollution-intensive economies. Energy and transport taxes also influence economic performance; however, their effectiveness depends on the structural and sectoral differences among countries. This study provides valuable insights for policymakers by highlighting the necessity of designing tailored environmental taxation policies that align with national conditions and long-term sustainability goals. Additionally, this study adopts a systems thinking perspective to capture the interconnectedness between environmental fiscal instruments and macroeconomic sustainability, offering a holistic interpretation of policy impacts. Full article

Background: Cough reflex sensitivity during cough challenge testing has been found to be modifiable with distraction in groups of healthy individuals. The purpose of this study was to examine this phenomenon in healthy controls and patients with refractory chronic cough (RCC) to advance our understanding of the role attention plays in cough modulation and shed light on avenues for therapeutic advances for RCC. Methods: Thirteen adults with RCC (mean age = 60, 12 women) and twelve healthy controls (mean age = 60, 11 women) participated in this study. The participants completed cough challenge testing with nebulized capsaicin doses tailored to their individual cough reflex sensitivity under distraction and no-distraction conditions. The distraction condition consisted of cough challenge testing while completing a cognitive (visual memory) task on a tablet. Capsaicin doses included the dose that elicited two coughs (C2), and up to three doubling doses above C2. Capsaicin doses were administered in serial order with a placebo dose randomized into the order to control for an anticipation effect during each condition. For each dose administered, the participants were instructed to cough if they needed to. Cough frequency within 15 s and maximal urge-to-cough with each dose were recorded. The order of conditions (distraction or no distraction) was alternated, and all testing was completed within one session. Results: There were no meaningful differences in the dose–response rate parameters for cough frequency or urge-to-cough, respectively, when comparing the results from the RCC group in the condition without distraction to the condition with distraction (p = 0.647, 95% CI = −2.25, 1.15; p = 0.783, 95% CI = −1.94, 0.84), and to the healthy control group without distraction (p = 0.921, 95% CI = −2.11, 2.73, p = 0.887, 95% CI = −1.40, 0.80), and with distraction (p = 0.970, 95% CI = −2.16, 3.36), p = 0.808, 95% CI = −1.49, 0.89). Conclusions: Distraction with the cognitive task chosen in this study did not influence cough reflex sensitivity in either group, which is contrary to studies on healthy volunteers and anecdotal evidence reported by RCC patients. Attentional resources may not have been sufficiently taxed, or too few capsaicin doses were administered to capture an effect as there was high individual variability in cough frequency and urge-to-cough. Additional research is needed to tailor the difficulty of the cognitive task to each participant and incorporate a real-world distraction scenario that may better reveal how attentional manipulation could be harnessed to optimize the effectiveness of behavioral cough suppression therapy for patients with refractory chronic cough. Full article

The convergence of blockchain and metaverse technologies is poised to redefine how Global Value Chains (GVCs) create, capture, and distribute value, yet scholarly insight into their joint impact remains scattered. Addressing this gap, the present study aims to clarify where, how, and under what conditions blockchain-enabled transparency and metaverse-enabled immersion enhance GVC performance. A systematic literature review (SLR), conducted according to PRISMA 2020 guidelines, screened 300 articles from ABI Global, Business Source Premier, and Web of Science records, yielding 65 peer-reviewed articles for in-depth analysis. The corpus was coded thematically and mapped against three theoretical lenses: transaction cost theory, resource-based view, and network/ecosystem perspectives. Key findings reveal the following: 1. digital twins anchored in immersive platforms reduce planning cycles by up to 30% and enable real-time, cross-border supply chain reconfiguration; 2. tokenized assets, micro-transactions, and decentralized finance (DeFi) are spawning new revenue models but simultaneously shift tax triggers and compliance burdens; 3. cross-chain protocols are critical for scalable trust, yet regulatory fragmentation—exemplified by divergent EU, U.S., and APAC rules—creates non-trivial coordination costs; and 4. traditional IB theories require extension to account for digital-capability orchestration, emerging cost centers (licensing, reserve backing, data audits), and metaverse-driven network effects. Based on these insights, this study recommends that managers adopt phased licensing and geo-aware tax engines, embed region-specific compliance flags in smart-contract metadata, and pilot digital-twin initiatives in sandbox-friendly jurisdictions. Policymakers are urged to accelerate work on interoperability and reporting standards to prevent systemic bottlenecks. Finally, researchers should pursue multi-case and longitudinal studies measuring the financial and ESG outcomes of integrated blockchain–metaverse deployments. By synthesizing disparate streams and articulating a forward agenda, this review provides a conceptual bridge for international business scholarship and a practical roadmap for firms navigating the next wave of digital GVC transformation. Full article

The global challenge of water resource management presents a policy dilemma: while water resource tax aims to foster green development, it may hinder the economic potential of micro entities. This paper evaluates the efficacy of a trial of water resource tax reform in China regarding the green total factor productivity of listed Chinese industrial enterprises over the period spanning 2012–2019 by employing a quasi-natural experiment. This study utilizes multi-period Difference-in-Differences (DID) and propensity score matching methodologies to deal with the self-selection bias inherent in choosing pilot areas. The findings illustrate that the reform exerted a crucial beneficial impact on the GTFP of industrial enterprises. The main takeaway of this study is that the phased reform, integrating water resource taxes with the adaptation of micro entities, offers a pathway for economies to balance resource restrictions with sustainable development. Full article

Managing risk, matching resources efficiently, and ensuring fair allocation are fundamental challenges in both finance and decision-making processes. In many scenarios, participants contribute unequally to collective outcomes, raising the question of how to distribute costs, benefits, or opportunities in a justifiable and optimal manner. This paper applies the Shapley value—a solution concept from cooperative game theory—as a principled tool in the following two specific financial settings: first, in tax cooperation games; and second, in assignment markets. In tax cooperation games, we use the Shapley value to determine the equitable tax burden distribution among three firms, A, B, and C, which operate in two countries, Italy and Poland. Our model ensures that countries participating in coalitions face a lower degree of tax evasion compared to non-members, and that cooperating firms benefit from discounted tax liabilities. This structure incentivizes coalition formation and reveals the economic advantage of joint participation. In assignment markets, we use the Shapley value to find the optimal pairing in a four-buyers and four-sellers housing market. Our findings show that the Shapley value provides a rigorous framework for capturing the relative importance of participants in the coalition, leading to more balanced tax allocations and fairer market transactions. Our theoretical insights with computational techniques highlights the Shapley value’s effectiveness in addressing complex allocation challenges across financial management domains. Full article

Mine water is both wastewater and a valuable unconventional water resource, and its recycling is crucial for the sustainable development of coal-resource-based cities. In response to the complex interactions among multiple stakeholders in the process of mine water recycling, this study innovatively develops a four-party evolutionary game model involving local government, coal mining enterprises, mine water operators, and water users. For the first time, key variables—mine water pricing, water volume, water rights trading, water resource taxation, and objective utility of water resources—are systematically integrated into a multi-agent game framework, extending the analysis beyond conventional policies, such as penalties and subsidies, to explore their impact on recycling behavior. The results show the following: (1) There are 10 possible evolutionary stabilization strategies in the system. The current optimal strategy includes supply, input, use, active support, while the ideal strategy under the market mechanism includes supply, input, use, passive support. (2) Local governments play a leading role in collaborative governance. The decisions of coal mining enterprises and mine water operators are highly interdependent, and these upstream actors significantly influence the water users’ strategies. (3) Government subsidies exhibit an inverted U-shaped effect, while punitive measures are more effective than incentives. The tax differential between recycled and discharged mine water incentivizes coal enterprises to adopt proactive measures, and water rights trading significantly enhances the users’ willingness. (4) Mine water should be priced significantly lower than fresh water and reasonably balanced between stakeholders. Industries with lower objective utility of water tend to prioritize its use. This study provides theoretical support for policy optimization and a market-based resource utilization of mine water. Full article

Previous research has found that emotional demands in the workplace can be taxing and contribute to an increased risk of mental health challenges, including burnout and depression. This study examines how supervisory support can assist employees in managing these demands. Against this background, we investigated the ways in which supervisors facilitate employees’ ability to manage emotional demands while fostering trust in the workplace. Drawing on interviews with supervisors and 32 workgroups from 14 different workplaces, we identified both formal and informal practices that support employees. Supervisor-supported practices include the opportunity for supervision; discussions of emotionally demanding patients, citizens, or students; prompt feedback; “venting”; rotating tasks; and discussing strategies for managing high emotional demands. The findings suggest that supervisors and employees largely align their descriptions of the practice, indicating a shared understanding of supportive practices in the workplace. However, some supervisors were unsure whether to take a proactive or reactive approach to supporting their employees. Additionally, some structural constraints were identified, particularly in the form of budget cuts. Supervisors emphasise the significance of trust-building through accessibility, framing mistakes as learning opportunities, and demonstrating employee confidence. This dual approach, which combines practical support with trust-building, underscores the critical role of supervisors in promoting well-being and engagement in emotionally demanding work environments. While there is a risk that supervisors may exaggerate their efforts toward researchers, employee feedback corroborates their claims. Based on these findings, we recommend that organisations operating in emotionally demanding environments allocate sufficient resources to supervisors, enabling them to implement these practices effectively and foster both emotional support and trust in the workplace. Full article

The increasing human demand for natural resources is leading to critical resource depletion. This depletion is exacerbated by exceeding the Earth’s biological regeneration rate, threatening ecosystems’ ability to renew biomass. This ecological challenge hinders the potential for simultaneous economic, social, and environmental progress. This study investigates the complex relationships between the USA’s per capita income, energy efficiency innovations, environmental taxation, political stability, and its biocapacity. Using annual data from 1990 to 2024, the paper employs a comprehensive causality testing framework that accounts for the nonlinear nature of the data, as asymmetric effects are observed. This framework includes the Quantile Autoregressive Distributed Lags model (Q-ARDL), the Wald test for parameter consistency, and the Granger-causality in Quantiles test (GC-Q), enabling the estimation of unique parameter vectors for each quantile. A key finding reveals that the impact of per capita GDP on biocapacity is significantly larger than that of other regulatory mechanisms. This suggests that carbon pricing and energy efficiency technologies require widespread implementation to offset the environmental impact of economic growth. The quantile regression reveals complex short-run impacts on biocapacity with persistent positive effects from its lag, contrasting with the diminishing negative influence of GDP and positive influence of energy efficiency at higher quantiles, while long-run analysis shows a consistent negative impact of GDP and varying positive or nonlinear effects of other factors. Granger-causality tests indicate significant unidirectional positive effects from energy efficiency and political stability to biocapacity, a bidirectional relationship for environmental taxes in upper quantiles and GDP across all quantiles. The associated methodological and policy implications aim to assist policymakers in achieving a better balance between the benefits and costs of natural resource use in the USA, promoting sustainable development. Full article