Search Results (342)

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

Understanding what people think about hydrogen energy and how this influences their acceptance of the associated technology is a critical area of research. The public’s willingness to adopt practical applications of hydrogen energy, such as hydrogen fuel-cell vehicles (HFCVs), is a key factor in their deployment. To analyse the direct and indirect effects of key attitudinal variables that could influence the intention to use HFCVs in Spain, an online questionnaire was administered to a representative sample of the Spanish population (N = 1000). A path analysis Structural Equation Model (SEM) was applied to determine the effect of different attitudinal variables. A high intention to adopt HFCVs in Spain was found (3.8 out of 5), assuming their wider availability in the future. The path analysis results indicated that general acceptance of hydrogen technology and perception of its benefits had the greatest effect on the public’s intention to adopt HFCVs. Regarding indirect effects, the role of trust in hydrogen technology was notable, having significant mediating effects not only through general acceptance of hydrogen energy and local acceptance of hydrogen refuelling stations (HRS), but also through positive and negative emotions and benefits perception. The findings will assist in focusing the future hydrogen communication strategies of both the government and the private (business) sector. Full article

The highway and bridge industry is facing persistent challenges related to the high turnover of technical personnel, which poses risks to the continuity and sustainability of infrastructure development. Although Geographic Information System (GIS) training has increasingly been advocated as a strategy to stabilize the workforce, its practical application remains relatively limited across China. Drawing on the Conservation of Resources (COR) theory, this study examines whether GIS training is associated with lower turnover intention among technical staff, potentially through enhanced perceptions of career growth and reduced work-related anxiety. Based on 412 valid responses—primarily from technical personnel employed by major infrastructure enterprises such as regional subsidiaries of the China Communications Construction Group (CCCG) and China State Construction Engineering Corporation (CSCEC)—the study employs Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the proposed relationships. The findings indicate that GIS training is negatively associated with turnover intention, with career growth partially mediating this association. Additionally, work anxiety moderates the relationship, such that the link between GIS training and turnover intention appears weaker under higher levels of anxiety. This research contributes to bridging the gap between training practices and theoretical understanding, offering insights to inform workforce retention strategies in technology-intensive industries. Full article

Background: Against the backdrop of the large-scale and intensive development of the livestock industry, enhancing the reproductive efficiency of cattle has become a crucial factor in industrial development. Holstein cows, as the most predominant dairy cattle breed globally, are characterized by high milk yield and excellent milk quality. However, their reproductive efficiency is comprehensively influenced by a variety of complex factors, and improving their reproductive performance faces numerous challenges. The ovary, as the core organ of the female reproductive system, plays a decisive role in embryonic development and pregnancy maintenance. It is not only the site where eggs are produced and developed but it also regulates the cow’s estrous cycle, ovulation process, and the establishment and maintenance of pregnancy by secreting various hormones. The normal functioning of the ovary is crucial for the smooth development of the embryo and the successful maintenance of pregnancy. Methods: Currently, traditional sequencing technologies have obvious limitations in deciphering ovarian function and reproductive regulatory mechanisms. To overcome the bottlenecks of traditional sequencing technologies, this study selected Holstein cows as the research subjects. Ovarian samples were collected from one pregnant and one non-pregnant Holstein cow, and single-nucleus transcriptome sequencing technology was used to conduct an in-depth study on the ovarian cells of Holstein cows. Results: By constructing a cell type-specific molecular atlas of the ovaries, nine different cell types were successfully identified. This study compared the proportions of ovarian cell types under different physiological states and found that the proportion of endothelial cells decreased during pregnancy, while the proportions of granulosa cells and luteal cells increased significantly. In terms of functional enrichment analysis, oocytes during both pregnancy and non-pregnancy play roles in the “cell cycle” and “homologous recombination” pathways. However, non-pregnant oocytes are also involved in the “progesterone-mediated oocyte maturation” pathway. Luteal cells during pregnancy mainly function in the “cortisol synthesis and secretion” and “ovarian steroidogenesis” pathways; non-pregnant luteal cells are mainly enriched in pathway processes such as the “AMPK signaling pathway”, “pyrimidine metabolism”, and “nucleotide metabolism”. Cell communication analysis reveals that there are 51 signaling pathways involved in the pregnant ovary, with endothelial cells, granulosa cells, and luteal cells serving as the core communication hubs. In the non-pregnant ovary, there are 48 pathways, and the interaction between endothelial cells and stromal cells is the dominant mode. Conclusions: This study provides new insights into the regulatory mechanisms of reproductive efficiency in Holstein cows. The differences in the proportions of ovarian cell types, functional pathways, and cell communication patterns under different physiological states, especially the increase in the proportions of granulosa cells and luteal cells during pregnancy and the specificity of related functional pathways, indicate that these cells play a crucial role in the reproductive process of cows. These findings also highlight the importance of ovarian cells in pathways such as “cell cycle”, “homologous recombination”, and “progesterone-mediated oocyte maturation”, as well as the cell communication mechanisms in regulating ovarian function and reproductive performance. Full article

Art therapy serves as a crucial intervention modality for children with autism spectrum disorder (ASD), demonstrating unique value in emotional expression, sensory integration, and social communication. However, current practice presents critical challenges, including the disconnect between design expertise and clinical needs, unclear mechanisms of environmental factors’ impact on therapeutic outcomes, and insufficient evidence-based support for technology integration. Purpose: This study aimed to construct an evidence-based theoretical framework for art therapy environment design for children with autism, clarifying the relationship between environmental design elements and therapeutic effectiveness. Methodology: Based on the Web of Science database, this study employed a dual-track approach comprising bibliometric analysis and micro-qualitative content analysis to systematically examine the knowledge structure and developmental trends. Research hotspots were identified through keyword co-occurrence network analysis using CiteSpace, while 24 representative design cases were analyzed to gain insights into design concepts, emerging technologies, and implementation principles. Key Findings: Through keyword network visualization analysis, this study identified ten primary research clusters that were systematically categorized into four core design elements: sensory feedback design, behavioral guidance design, emotional resonance design, and therapeutic support design. A responsive therapeutic environment conceptual framework was proposed, encompassing four interconnected components based on the ABC model from positive psychology: emotional, sensory, environmental, and behavioral dimensions. Evidence-based design principles were established emphasizing child-centeredness, the promotion of multisensory expression, the achievement of dynamic feedback, and appropriate technology integration. Research Contribution: This research establishes theoretical connections between environmental design elements and art therapy effectiveness, providing a systematic design guidance framework for interdisciplinary teams, including environmental designers, clinical practitioners, technology developers, and healthcare administrators. The framework positions technology as a therapeutic mediator rather than a driver, ensuring technological integration supports rather than interferes with children’s natural creative impulses. This contributes to creating more effective environmental spaces for art therapy activities for children with autism while aligning with SDG3 goals for promoting mental health and reducing inequalities in therapeutic access. Full article

With the advancement of immersive technologies, metaverse museum exhibitions have become an increasingly important medium through which audiences access cultural content and experience artistic works. This study aims to identify the key factors influencing visitors’ processual experiences in metaverse museum exhibitions and to explore how these factors collectively contribute to the formation of satisfaction with the visiting experience. Adopting an interdisciplinary theoretical perspective, the study integrates the Experience Economy theory with the Stimulus–Organism–Response (SOR) model to construct a systematic theoretical framework. This framework reveals how exhibition-related stimuli affect visitors’ behavioral intentions through psychological response pathways. Specifically, perceived educational appeal, interactive entertainment, escapist experience, and perceived visual aesthetics are defined as stimulus variables, while psychological immersion, emotional trigger, and cognitive engagement are introduced as organismic variables to explain their effects on satisfaction with the visiting experience and social sharing intention as response variables. Based on 507 valid responses, Partial Least Squares Structural Equation Modeling (PLS-SEM) was employed for empirical analysis. The results indicate that interactive entertainment and escapist experience have significant positive effects on psychological responses, serving as key drivers of deep visitor engagement. Emotional Trigger acts as a significant mediator between exhibition stimuli and satisfaction with the visiting experience, which in turn significantly predicts social sharing intention. In contrast, perceived educational appeal and perceived visual aesthetics exhibit weaker impacts at the cognitive and behavioral levels. This study not only identifies these weakened pathways but also proposes optimization strategies grounded in experiential construction and cognitive synergy, offering guidance for enhancing the educational function and deep experiential design of metaverse exhibitions. The findings validate the applicability of the Experience Economy theory and the SOR model in metaverse cultural contexts and deepen our understanding of the psychological mechanisms underlying immersive cultural experiences. This study further provides a pathway for shifting exhibition design from a “content-oriented” to an “experience-driven” approach, offering theoretical and practical insights into enhancing audience engagement and cultural communication effectiveness in metaverse museums. Full article

The rapid rebound of global tourism post-pandemic has intensified pressure on destinations like Istanbul and Athens, bringing overtourism debates into sharp focus. This study examined how five sustainability dimensions (economic, environmental, sociocultural, political, technological) shape residents’ overtourism perceptions and tourism support. Using PLS-SEM analysis of 285 long-term residents’ responses, this study reveals contrasting patterns between cities. In Athens, heightened awareness of environmental, economic, and sociocultural sustainability directly increases overtourism perceptions, subsequently reducing tourism support. Istanbul presents a counterpoint: environmental sustainability concerns alleviate overtourism perceptions, though without significant impact on tourism backing. Notably, political and technological dimensions show no statistically significant effects in either context. These findings demonstrate how sustainability perceptions are locally mediated, with identical factors producing divergent outcomes across cultural contexts. The study advances sustainable tourism literature by: (1) empirically validating context-dependent variations in resident attitudes, and (2) proposing a community-centered evaluation framework for policymakers. Recent study emphasizes the necessity of destination-specific strategies that prioritize residents’ nuanced sustainability concerns over generic tourism management approaches. Full article

Recent advances in microbiome studies have deepened our understanding of endosymbionts and gut-associated microbiota in host biology. Of those, lepidopteran systems in particular harbor a complex and diverse microbiome with various microbial taxa that are stable and transmitted between larval and adult stages, and others that are transient and context-dependent. We highlight key microorganisms—including Bacillus, Lactobacillus, Escherichia coli, Pseudomonas, Rhizobium, Fusarium, Aspergillus, Saccharomyces, Bifidobacterium, and Wolbachia—that play critical roles in microbial ecology, biotechnology, and microbiome studies. The fitness implications of these microbial communities can be variable; some microbes improve host performance, while others neither positively nor negatively impact host fitness, or their impact is undetectable. This review examines the central position played by the gut microbiota in interactions of insects with plants, highlighting the functions of the microbiota in the manipulation of the behavior of herbivorous pests, modulating plant physiology, and regulating higher trophic levels in natural food webs. It also bridges microbiome ecology and applied pest management, emphasizing S. frugiperda as a model for symbiont-based intervention. As gut microbiota are central to the life history of herbivorous pests, we consider how these interactions can be exploited to drive the development of new, environmentally sound biocontrol strategies. Novel biotechnological strategies, including symbiont-based RNA interference (RNAi) and paratransgenesis, represent promising but still immature technologies with major obstacles to overcome in their practical application. However, microbiota-mediated pest control is an attractive strategy to move towards sustainable agriculture. Significantly, the gut microbiota of S. frugiperda is essential for S. frugiperda to adapt to a wide spectrum of host plants and different ecological niches. Studies have revealed that the microbiome of S. frugiperda has a close positive relationship with the fitness and susceptibility to entomopathogenic fungi; therefore, targeting the S. frugiperda microbiome may have good potential for innovative biocontrol strategies in the future. Full article

The priming effect (PE), a microbially mediated process, critically regulates the balance between carbon sequestration and mineralization. This study used soils from different soil depths (0–20 cm, 20–40 cm, and 40–60 cm) under Picea schrenkiana forest in the Tianshan Mountains as the research object. An indoor incubation experiment was conducted by adding three concentrations (1% SOC, 2% SOC, and 3% SOC) of ¹³C-labelled glucose. We applied ¹³C isotope probe-phospholipid fatty acid (PLFA-SIP) technology to investigate the influence of readily labile organic carbon inputs on soil priming effect (PE), microbial community shifts at various depths, and the mechanisms underlying soil PE. The results indicated that the addition of ¹³C-labeled glucose accelerated the mineralization of soil organic carbon (SOC); CO₂ emissions were highest in the 0–20 cm soil layer and decreased trend with increasing soil depth, with significant differences observed across different soil layers (p < 0.05). Soil depth had a positive direct effect on the cumulative priming effect (CPE); however, it showed negative indirect effects through physico-chemical properties and microbial biomass. The CPE of the 0–20 cm soil layer was significantly positively correlated with ¹³C-Gram-positive bacteria, ¹³C-Gram-negative bacteria, and ¹³C-actinomycetes. The CPE of the 20–40 cm and 40–60 cm soil layers exhibited a significant positive correlation with cumulative mineralization (CM) and microbial biomass carbon (MBC). Glucose addition had the largest and most significant positive effect on the CPE. Glucose addition positively affected PLFAs and particularly microbial biomass. This study provides valuable insights into the dynamics of soil carbon pools at varying depths following glucose application, advancing the understanding of forest soil carbon sequestration. Full article

The presence of recalcitrant organic compounds in oilfield-produced-water poses significant challenges for conventional biological treatment technologies. In this study, an Fe³⁺-augmented composite bioreactor was developed to enhance the multi-pollutant removal performance and to elucidate the associated microbial community dynamics. The Fe³⁺-augmented system achieved efficient removal of oil (99.18 ± 0.91%), suspended solids (65.81 ± 17.55%), chemical oxygen demand (48.63 ± 15.15%), and polymers (57.72 ± 14.87%). The anaerobic compartment served as the core biotreatment unit, playing a pivotal role in microbial pollutant degradation. High-throughput sequencing indicated that Fe³⁺ supplementation strengthened syntrophic interactions between iron-reducing bacteria (Trichococcus and Bacillus) and methanogenic archaea (Methanobacterium and Methanomethylovorans), thereby facilitating the biodegradation of long-chain hydrocarbons (e.g., eicosane and nonadecane). Further metabolic function analysis identified long-chain-fatty-acid CoA ligase (EC 6.2.1.3) as a key enzyme mediating the interplay between hydrocarbon degradation and nitrogen cycling. This study elucidated the ecological mechanisms governing Fe³⁺-mediated multi-pollutant removal in a composite bioreactor and highlighted the potential of this approach for efficient, sustainable, and adaptable management of produced water in the petroleum industry. Full article

This study aims to reveal the impact mechanisms of five typical topographic habitats in the Sanjiangyuan region (sunny slope, depression, shady slope, mountain pass, and transitional zone) on the characteristics and functions of rhizosphere soil fungal communities of Kengyilia thoroldiana, and to elucidate the association patterns between these communities and soil physicochemical factors. The species composition, diversity, molecular co-occurrence network, and FUNGuild function of microbial communities were investigated based on high-throughput sequencing technology. By combining the Mantel test and RDA analysis, the key habitat factors affecting the structure of the soil fungal community in the rhizosphere zone of Kengyilia thoroldiana were explored. The results showed that: ① The composition of the soil fungal community in the rhizosphere of Kengyilia thoroldiana in five topographical habitats showed significant differentiation characteristics: the number of OTUs in H2 (depression) and H5 (transitional zone) habitats was the highest (336 and 326, respectively). Habitats H2 showed a significant increase in the abundance of Ascomycota and Mortierellomycota and a significant decrease in the abundance of Basidiomycota compared to the other topographical habitats. ② The diversity and aggregation degree of the soil fungal community in the rhizosphere of Kengyilia thoroldiana in five topographical habitats showed differences. ③ Cluster analysis showed that the rhizosphere soil fungi in five topographical habitats of Kengyilia thoroldiana could be divided into two groups, with H2, H4 (mountain pass), and H5 habitats as one group (group 1) and H1 and H3 (shady slope) as one group (group 2). ④ The characteristics of the Kengyilia thoroldiana community and the physical and chemical properties of rhizosphere soil in five topographical habitats were significantly different, and the height, coverage, biomass, and soil nutrient content were the highest in H2 and H5 habitats, while lower in H1 and H3 habitats, with significant differences (p < 0.05). ⑤ Redundancy analysis showed that soil water content was the main driving factor to change the structure and function of the soil fungal community in the rhizosphere of Kengyilia thoroldiana in five topographic habitats in the Sanjiangyuan region. This study demonstrated that topographic habitats affected the species composition, functional pattern, and ecosystem service efficiency of the Kengyilia thoroldiana rhizosphere fungal community by mediating soil environmental heterogeneity, which provides microbial mechanistic insights for alpine meadow ecosystem protection. Full article

Technological advancements keep influencing religious landscapes in unpredictable ways. This implies changes at the level of personal spirituality and also at the level of community building and civic engagement across different denominations. In this paper, we present survey data (N = 443) from Malta (Southern Europe), Serbia (Balkans), and Denmark (Northern Europe), which assessed participants’ prayer intensity, Christian identity, Christian belief, and civic engagement behaviors, among other variables. The participants in our sample were all Christians: the participants from Malta were mostly Catholic, those from Serbia were mostly Orthodox, and those from Denmark were mostly Lutheran, reflecting the dominant Christian contexts and denominations in all three countries. We conducted multiple regression analysis showing how prayer intensity predicts civic engagement, even when adjusting for other covariates, notably those tapping Christian identity and Christian belief. The relationship was significant across all three countries. Moreover, we conducted further multiple regression analyses with two prayer intensity sub-indices: one tapping technologically mediated prayer (e.g., using apps or podcasts) and the other tapping non-technologically mediated prayer (e.g., praying directly to God or going to mass). In this model, only non-technologically mediated prayer predicted civic engagement in Malta and Denmark, and no sub-index predicted civic engagement in Serbia. Our discussion focuses on the implications of these patterns for engagement and community building, with a particular focus on religious collectives across denominations and the impact of technology. Full article

In the context of emergency management, individual or household decisions to engage in risk mitigation behaviors are widely recognized to be influenced by a benefit–cost perception (perceived applied value (PAV) vs. perceived economic value (PEV), respectively). To better understand how such decisions are made, we conducted a mail survey (N = 211) of households living in the Red River of the North Basin, North Dakota, in 2018. The survey is aimed at understanding the overall experience of households with flooding and their behavior toward advanced protective strategies against future floods by analyzing household PEV—their willingness to pay for the National Aeronautics and Space Administration’s (NASA) Satellite Enhanced Snowmelt Flood Prediction system. This paper presents a mediation model in which various predictors (flood risk, experience, flood knowledge, flood risk perception, flood preparedness, flood mitigation, and flood insurance) are analyzed in relation to the PAV of the new Satellite Enhanced Snowmelt Flood Predictions in the Red River of the North Basin, which, in turn, may shape the PEV of this product. We discuss the potential implications for both the emergency management research community and professionals regarding the application of advanced risk mitigation technologies to help protect and sustain communities across the country from floods and other natural disasters. This paper provides a greater understanding of the economic and social aspects of sustainability in the context of emergency management and community development. Full article

Background: The mechanisms through which information and communication technology (ICT) use influences chronic disease self-management remain unclear. Method: This cross-sectional investigation examined the mediating effects of health literacy, social support, and self-efficacy on the association between ICT use and self-management behaviors among older adults (≥60 years) with comorbidities in China (n = 520). The participants were recruited from a tertiary hospital in Shanghai (July 2023–June 2024), and data on sociodemographics, self-management, health literacy, social support, self-efficacy, and ICT use were collected via structured questionnaires. Results: Pearson’s correlation analysis revealed a significant association between ICT use, health literacy, social support, self-efficacy, and chronic disease self-management (p < 0.001). Multiple mediation modeling revealed a direct positive effect of ICT use on self-management (b = 1.3314, 95% CI = 0.6629, 2.0002). Furthermore, significant indirect effects were observed, mediated independently by both health literacy and social support. Additional serial mediation pathways included health literacy → social support, health literacy → self-efficacy, social support → self-efficacy, and a comprehensive pathway from health literacy through social support to self-efficacy. Conclusions: These findings collectively indicate that ICT use directly enhances chronic disease self-management among older adults with comorbidities. Moreover, ICT use indirectly improves self-management by enhancing health literacy, augmenting social support, and bolstering self-efficacy. Full article

The empowerment of rural women through sustainable entrepreneurship is pivotal for fostering economic development and social transformation in developing communities. This study examines the impact of university social responsibility (USR) programs on strengthening sustainable entrepreneurship among rural women, emphasizing the mediating role of economic empowerment. Utilizing a structural equation model (SEM), we explore causal pathways between USR interventions, entrepreneurial capacities, and the sustainability of rural businesses. Key dimensions analyzed include economic resources, social networks, and psychological self-efficacy, as well as their interrelation with community development. The findings demonstrate that multidimensional USR programs integrating technical training, social support, and economic resources significantly enhance entrepreneurial resilience and value chain integration. Notably, the analysis reveals that economic empowerment mediates the relationship between USR programs and business sustainability, with improvements in community participation and ICT quality identified as critical drivers. Furthermore, the post-intervention results highlight a shift from technology access challenges to a focus on ICT content quality and psychosocial development, reflecting maturity in community adaptation and resource utilization. This research provides empirical evidence supporting the effectiveness of USR programs in catalyzing sustainable transformations in rural contexts. The results offer actionable insights for designing targeted interventions that integrate technical, social, and economic dimensions, contributing to the advancement of sustainable entrepreneurship and rural development theory. Full article