Search Results (2,872)

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

This study reports on a Design-Based Research (DBR) project that implemented Project-Based Learning (PjBL) in an undergraduate psychology course on Human Resource Development (HRD). The purpose was to move beyond lecture-based instruction and explore how open pedagogy can create authentic, student-centered learning experiences that bridge theory and practice. Over two course iterations (n = 31), students co-designed, implemented, and evaluated HRD interventions for their peers, supported by peer and instructor feedback and complemented by a co-created open-book exam. Quantitative pre- and post-tests revealed significant improvements in students’ knowledge of HRD methods, learning theories, and application competencies, as well as enhanced confidence in their professional qualifications. Students valued the openness of the design, its practical orientation, and the error-friendly learning environment, though challenges emerged regarding workload, communication, and intrinsic motivation. Educators reported a transformation of their role from knowledge transmitter to facilitator and co-learner, while also identifying opportunities to use AI for generating authentic case tasks. The findings suggest that PjBL, combined with open pedagogy, fosters self-directed learning, transparency, and collaboration, thereby contributing to cultural change in higher education toward openness, participation, and innovation. Full article

In this paper, we present selected findings from a 2024/2025 study on the reading habits of students from two major Slovenian universities enrolled in teacher education programs and compare them with data from a similar study conducted in 2017/2018. Understanding the reading practices of future educators is essential for improving reading engagement in schools and society as a whole. The data obtained from a selected student sample corroborate previous research indicating that early reading socialization—particularly childhood reading within the family, maternal education, and attendance in preschool—are factors positively associated with the number of books read in adulthood. The findings also highlight the important compensatory role of preschools and schools in fostering adult readers, especially in cases where family support for reading is lacking. In certain respects, the reading habits of students have deteriorated compared to the initial study: the time devoted to reading has decreased, and students more frequently choose less demanding texts. Female students read a greater number of books than male students, though their chosen texts tend to be less demanding, while male students more often select more challenging texts. Reading for pleasure and intrinsic motivation to read significantly influence the number of books read. Full article

Information on care leaver outcomes in England is collected by local authorities to inform local services and national policy, but the focus of these measures reflects a narrow definition of ‘success’ imposed on care leavers by policy-makers and practitioners. Our article is a co-production by academics and care-experienced consultants, in which we conduct a rapid review of the journal articles, book chapters and Doctoral dissertations on definitions of ‘success’ for all young adults, drawing on Maslow’s hierarchy of needs. The analysis utilises expertise by experience to (a) compare these definitions against the measures currently collected for care leavers in England, and (b) centre the views of care leavers in considering how ‘success’ should be defined. We identify limitations of both depth and breadth in existing statutory outcome measures as indicators of success, and highlight how both quantitative and qualitative differences between care leavers and other young adults have implications for the types of outcomes that should be measured. We conclude that policy-makers and practitioners need a more comprehensive approach to understanding and measuring success using care leavers’ own definitions. Full article

Many scholars believe that the Yi Jing 易經 (the Book of Changes) and traditional Chinese medicine share common mathematical principles, which are both predicated on the ontological of qi 氣 and the cosmological of correlative between nature and human. Traditional Chinese medicine emphasizes the systemic organization of organs, meridians, qi, and blood as central components by incorporating the mathematical principles, including the theory of “Chaos-Crack”, the infinite classification methods of yinyang 陰陽, the generative and restrictive interactions of wuxing 五行, and the metaphysical significance of special numbers such as one, two, three, etc. Traditional Chinese medicine also formulates many theories and methodologies by integrating these mathematical principles with the schemata of luoshu 洛書 and jiugong 九宮, as well as the special combination numbers such as tianliu diwu 天六地五. This research tries to explain the mathematical principles and applications from the body dimension in traditional Chinese medicine. Full article

In the digitally saturated hospitality environment, research on digital transformation remains dominated by macro-level adoption trends and user-generated content, while the potential of micro-level web-behavioural data remains largely untapped. Recent systematic reviews highlight a fragmented body of literature and note that hospitality studies seldom address first-party behavioural data or big-data analytics capabilities. To address this gap, we collected clickstream, navigation and booking-funnel data from five luxury hotels in the Mediterranean and employed big-data analytics integrated with simulation modelling—specifically fuzzy cognitive mapping (FCM)—to model causal relationships among digital touchpoints, managerial actions and customer outcomes. FCM is a robust simulation tool that captures stakeholder knowledge and causal influences across complex systems. Using a case-study methodology, we show that first-party behavioural data enable real-time insights, support knowledge-based decision-making and drive digital service innovation. Across a 12-month panel, visitor volume was strongly associated with search traffic and social traffic, with the total-visitors model explaining 99.8% of variance. Our findings extend digital-transformation models by embedding micro-level behavioural data flows and simulation modelling. Practically, this study offers a replicable framework that helps managers integrate web-analytics into decision-making and customer-centric innovation. Overall, embedding micro-level web-behavioural analytics within an FCM framework yields a decision-ready, replicable pipeline that translates behavioural evidence into high-leverage managerial interventions. Full article

The Bardo Thodol (bar do thos grol), commonly known in the West as The Tibetan Book of the Dead, has traditionally served as a spiritual manual guiding consciousness through the postmortem bardo (bar do) states toward liberation or rebirth. While prior interpretations have framed the text in ritualistic, psychological, or mystical terms, this essay proposes an original and interdisciplinary expansion: that the bardo model can serve as a framework for understanding digital identity dissolution and transformation. Drawing from Tibetan Buddhist thought, extended mind theory, digital anthropology, and cognitive science, this study reinterprets the bardo states as phenomenological thresholds that manifest not only in physical death but also in virtual liminality—moments of radical ego disintegration, avatar deconstruction, and reidentification in digital and augmented environments. By mapping the six bardos onto digital experiences, this paper presents a unique synthesis of esoteric Tibetan metaphysics and contemporary posthuman theory, offering new insights into consciousness, ethical selfhood, and the future of identity. Full article

Fire spotting (FS), the process by which firebrands are lofted, transported, and ignite new fires ahead of the main flame front, plays a critical role in escalating extreme wildfire events. This systematic literature review (SLR) analyzes peer-reviewed articles and book chapters published in English from 2000 to 2023 to assess the evolution of FS models, identify prevailing methodologies, and highlight existing gaps. Following a PRISMA-guided approach, 102 studies were selected from Scopus, Web of Science, and Google Scholar, with searches conducted up to December 2023. The results indicate a marked increase in scientific interest after 2010. Thematic and bibliometric analyses reveal a dominant research focus on integrating the FS model within existing and new fire spread models, as well as empirical research and individual FS phases, particularly firebrand transport and ignition. However, generation and ignition FS phases, physics-based FS models (encompassing all FS phases), and integrated operational models remain underexplored. Modeling strategies have advanced from empirical and semi-empirical approaches to machine learning and physical-mechanistic simulations. Despite advancements, most models still struggle to replicate the stochastic and nonlinear nature of spotting. Geographically, research is concentrated in the United States, Australia, and parts of Europe, with notable gaps in representation across the Global South. This review underscores the need for interdisciplinary, data-driven, and regionally inclusive approaches to improve the predictive accuracy and operational applicability of FS models under future climate scenarios. Full article

Modeling high-frequency volatility is an important topic of market microstructure, as it provides the empirical tools to measure and analyze the rapid price movements. Yet, volatility at a high frequency often exhibits abrupt shifts driven by news and trading activity, making accurate estimation challenging. This study develops a change-point duration (CPD) model to estimate spot volatility, in which price-change intensities remain constant between events but may shift at random change points. Using simulations and empirical analysis of Nasdaq limit order book data, we demonstrate that the CPD model achieves a favorable balance between responsiveness to sudden shocks and stability in volatility dynamics. Moreover, it outperforms benchmark approaches, including the classical autoregressive conditional duration model, nonparametric duration-based estimators, and candlestick-based measures. These findings highlight the CPD framework as an effective tool for volatility estimation in high-frequency trading environments. Full article

This study investigates the relationship between corporate reporting practices and the value relevance of accounting information by analyzing 100 publicly listed non-financial European firms between 2015 and 2019. Drawing on the Ohlson valuation framework, the analysis combines random effects with Driscoll–Kraay standard errors and System GMM estimations to assess the role of financial and non-financial disclosures. Materiality and stakeholder engagement were scored through content analysis of corporate reports, while ESG performance data were obtained from Refinitiv Eikon. The results show that financial fundamentals remain the most robust determinants of firm value, consistent with Ohlson’s model. Among qualitative disclosures, materiality demonstrates a strong and statistically significant positive association with market value in the random effects specification, while stakeholder engagement and ESG scores do not attain statistical significance. In the dynamic panel model, lagged market value is highly significant, confirming the persistence of valuation, while the effect of materiality and stakeholder engagement diminishes. Interaction models further indicate that materiality strengthens the relevance of earnings but reduces the role of book value, underscoring its selective contribution. Overall, the findings provide partial support for the claim that Integrated Reporting enhances the value relevance of accounting information. It suggests that the usefulness of IR depends less on adoption per se and more on the quality and substance of disclosures, particularly the integration of financial material ESG issues into corporate reporting. This highlights IR’s potential to improve transparency, accountability, and investor decision making, thereby contributing to more effective capital market outcomes. Full article

This article examines the creation of Dr. John E. Esslemont’s seminal work Bahá’u’lláh and the New Era (1923), the first comprehensive introductory book in English on the Bahá’í Faith. Drawing particularly on the extensive correspondence between Esslemont and Luṭfu’lláh Ḥakím, the article traces Esslemont’s journey from his initial encounter with the Bahá’í teachings in 1914 to the book’s publication and subsequent global impact. The unique involvement of ‘Abdu’l-Bahá and Shoghi Effendi in reviewing and correcting the manuscript is highlighted, along with Esslemont’s collaboration with prominent early Bahá’ís. Rather than specifically addressing the book’s content, this paper examines its preparation and publication, its rapid translation and worldwide dissemination in multiple languages. Finally, Esslemont’s legacy is considered, both through his book and his personal example as a pioneering Western adherent of the Bahá’í Faith. Esslemont’s original spelling of Bahá’í names and terminology in his correspondence has been maintained. Full article

The intersection of autism and motherhood/parenthood remains largely underexplored, particularly within the Spanish context. Autistic mothers and birthing parents are often silenced, with limited representation and scarce accessible information, contributing to a broader social and institutional unawareness. This study explores the postpartum experiences of autistic and non-autistic mothers during the first two years following childbirth. Twelve semi-structured interviews were conducted with six autistic and six non-autistic mothers and analyzed using Reflexive Thematic Analysis. Three key themes were constructed, as follows: (1) Ups and Downs: Navigating Emotional and Sensory Experiences, highlighting the intense sensory and emotional load of early motherhood; (2) Lack of Information and Support: The Root of Increased Vulnerability, addressing gaps in institutional support and knowledge; and (3) The Social Dimensions of Early Postpartum: Tensions and Expectations, focusing on family and societal pressures as well as identity struggles. While experiences overlapped in several areas, two tentative distinctions were observed, as follows: autistic mothers appeared to favor self-guided strategies (e.g., books, personal guidelines), whereas non-autistic mothers relied more on professional guidance; additionally, autistic mothers expressed a stronger preference for autonomy, while non-autistic mothers often valued companionship. These findings underscore the urgent need for healthcare professionals to receive training on autistic motherhood/parenthood and for the development of tailored postpartum care guidelines to ensure inclusive, responsive support. Full article

Developing secure and well-structured web applications using Spring Boot presents a significant challenge, as it requires developers to manage multiple layers, employ framework-specific annotations, and ensure authentication, authorization, and compliance with architectural standards. These complexities often lead to errors among students and novice developers. Although current low-code platforms reduce coding effort, they frequently compromise clarity, modularity, and maintainability. This paper introduces XBoot, a lightweight framework that utilizes a straightforward XML-based domain-specific language (DSL) to automatically generate modular and secure Spring Boot applications. By providing concise specifications for entities, services, routes, and user roles, XBoot generates database entities, service classes, controllers, user interface templates, and integrated security rules. Validation rules are directly enforced from the DSL, and built-in Swagger documentation facilitates interactive API testing. The evaluation was conducted in two phases. Initially, XBoot was validated by generating applications for student–course and flight-booking domains, where less than 50 lines of DSL resulted in 950–1350 lines of Java and HTML code, complete with security and documentation. Subsequently, 10 undergraduate students utilized XBoot in practice. All participants successfully generated and deployed applications within 2–20 min (average ≈ 7), compared to 45–120 min for manual implementation. On a 5-point Likert scale, students rated the reinforcement of layered architecture at an average of 4.0. These findings suggest that XBoot effectively eliminates common structural and security errors, reduces boilerplate complexity through concise DSL specifications, and maintains modularity and transparency-limitations often observed in traditional coding and other low-code platforms. Full article

This article provides the first systematic examination of Dazang shengjiao jieti, a catalogue of Buddhist scriptures compiled by the prominent Qing dynasty scholar-official Wang Chang and the earliest Buddhist catalogue by a literatus of the Qing period, to explore how Confucian literati approached Buddhist canonical materials. The extant version is a partial manuscript copy of only six surviving juan, excerpting prefaces to scriptures and biographies of translators, with over one hundred annotations by Wang. Through detailed textual analysis of the book, this study identifies three distinctive methodological features in Wang’s cataloguing work: systematic comparison of case numbers, character codes, and volume sequences across the Ming and Qing canonical editions; integration of official historical sources to trace textual transmission; and incorporation of Buddhist stone inscriptions into canonical lineage studies. Faced with the vast flood of knowledge, Wang Chang developed a mode of textual organization that integrated Confucian and Buddhist perspectives based on the Confucian scholarly tradition, reflecting the reading practices and intellectual preferences of contemporary scholar-officials. By examining these details, this research reveals that Wang’s evidential approach differed fundamentally from monastic cataloguing traditions and, by maintaining a Confucian scholarly foundation, significantly improved the accessibility and practical value of Buddhist canonical materials for literati readers. Full article

Muslim theologian and well-known Indian peace activist Wahiduddin Khan (1925–2021) had a significant impact on the development of peace ethics in Islam. In addition to writing several books and essays on peace and non-violence, he also took part in Indian political debates and engaged in global issues related to Islam and the Middle East. He is one of the most prolific Muslim thinkers on peace and non-violence, having crafted a systematic approach to peace in his eleven books on the subject. This article discusses his contributions to Islamic peace ethics along with an applied case of his non-violence principles to the Israeli–Palestinian conflict. Furthermore, this article critically examines the consistency, applicability, and effects of his theory of peace. Full article