Search Results (817)

Purpose: This study investigates the mediating role of internal marketing (IM) in the relationship between artificial intelligence (AI) applications and quality of work life (QWL). Methodology: A quantitative cross-sectional research design was employed. Data were collected via self-administered questionnaires from a sample of 418 employees across service ministries in Saudi Arabia and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) as the analytical instrument. Findings: The results reveal that the direct association between AI applications and QWL was not statistically significant. However, a significant indirect relationship was established, indicating that the effect operates entirely through IM. Specifically, AI applications are positively associated with IM practices, which in turn strongly predict higher QWL in the tested model. Originality/Contributions: The study advances current literature by empirically validating IM as the critical organizational mechanism required to translate AI deployment into employee well-being within public-sector institutions. Practical Implications: Decision-makers must couple AI adoption with targeted IM strategies—such as continuous training, job empowerment, and effective internal communication—to ensure a sustainable, human-centered digital transformation. Full article

This study aims to explore the impact of artificial intelligence adoption in accounting systems (AIAS) on organizational performance (OP). Further, the study explores the mediating role of financial decision-making quality (FDMQ) on the AIAS-OP relationship. The sample comprises 583 accountants, finance managers, CFOs, and auditors in all firms listed on the Egyptian Stock Exchange (EGX), covering banking, IT, manufacturing, and service sectors. Data were analyzed using Smart-PLS 4 software. The results revealed a positive and significant impact of AIAS on both FDMQ and OP. Further, the results revealed a positive and significant impact of FDMQ on OP. Finally, FDMQ showed a significant mediating role between AIAS and OP. These results have significant implications for policymakers, investors, regulators, and corporate executives, emphasizing the crucial role played by AIAS and FDMQ in shaping OP, particularly within emerging markets such as Egypt. This study provides a valuable contribution to the accounting literature by highlighting the impactful consequences of AIAS and FDMQ on OP in a unique and unexplored context. Furthermore, this research underscores the vital role that FDMQ assumes in mediating the relationship between AIAS and OP, contrasting with earlier studies in the literature which primarily examined the direct impact of AIAS or FDMQ on OP. Full article

This study examines whether stricter enforcement of mandatory social insurance contributions affects corporate income tax behavior in China. In the Chinese institutional context, mandatory social insurance refers to payroll-based employer and employee contributions to five statutory programs: basic pension insurance, basic medical insurance, work-injury insurance, unemployment insurance, and maternity insurance. These programs are directly related to social sustainability because they finance old-age income security, medical protection, workplace injury compensation, unemployment support, maternity protection, and labor-market stability. Using China’s 2018 social insurance collection reform as a quasi-natural experiment, we analyze A-share listed companies from 2014 to 2024 through a difference-in-differences design based on differential exposure between private firms and state-owned enterprises. To assess the reliability of the identification strategy, we employ firm and year fixed effects, event-study analysis, placebo tests, alternative measures of tax avoidance, and propensity score matching difference-in-differences robustness checks. The findings show a tax-fee seesaw effect: private firms subject to extensive regulatory scrutiny respond to more rigorous enforcement of social insurance contributions by increasing corporate income tax avoidance. Analysis of the mechanisms shows that the Whited-Wu index of financial constraints partially explains this phenomenon. The effect is more pronounced in firms with higher labor costs and greater administrative expense intensity, indicating that the increased response is driven by labor cost exposure and organizational discretion. By contrast, the effect is weaker among firms audited by the Big Four accounting networks—Deloitte, PricewaterhouseCoopers, Ernst & Young, and KPMG—indicating that high-quality external audits constrain aggressive tax planning. Regionally, the effect is most pronounced in eastern China, where markets, labor costs, and tax-planning services are more developed. The findings contribute to the sustainable development literature by demonstrating that reforms designed to strengthen social insurance sustainability can unintentionally weaken tax compliance if payroll contributions, tax administration, and corporate financial pressures are not coordinated. The study highlights the importance of integrated fiscal governance for achieving socially sustainable and fiscally balanced development. Full article

The coupling coordination among digital village development, agricultural modernization, and agricultural carbon emission efficiency is critical for achieving green and high-quality agricultural development. Using panel data of 30 Chinese provinces (excluding Hong Kong, Macao, Taiwan, and Tibet) from 2011 to 2024, this study measures agricultural carbon emission efficiency via the super-efficiency SBM model, evaluates the levels of digital village development and agricultural modernization using the entropy method, constructs a coupling coordination degree model to analyze the spatiotemporal evolution characteristics of the three systems, and employs the Geographically and Temporally Weighted Regression (GTWR) model to reveal the spatiotemporally heterogeneous effects of governmental, market, and social factors on the coupling coordination degree. The results show that: (1) The three systems exhibit unbalanced development. The digital village development index increased from 0.430 to 0.539; agricultural modernization grew slowly from 0.308 to 0.411; and agricultural carbon emission efficiency surged from 0.146 to 0.655. (2) The coupling coordination degree of the three systems rose continuously from 0.382 to 0.661, transitioning from near disorder to primary coordination. Spatially, the eastern and northeastern regions led while the western region lagged, though Xinjiang reached good coordination (0.786) in 2024. (3) The GTWR model reveals that the marketization index (ranging from −0.0362 to 0.0559), agricultural land transfer rate (ranging from −0.1630 to 1.7952), fiscal support for agriculture (ranging from −0.0003 to 0.0232), and agricultural socialized services (ranging from 0.0540 to 1.0460) have positive effects with significant spatial heterogeneity. Rural infrastructure exhibits a “positive in the south, negative in the north” pattern (ranging from −0.0019 to 0.0012), while the overall social consumption level (ranging from −0.9680 to 0.6548) exerts a negative inhibiting effect. These findings provide a theoretical basis for understanding the spatial heterogeneity of the coupling coordination among the three systems and emphasize that differentiated, regionally tailored strategies are key to promoting green and high-quality agricultural development. Full article

Driven by the rapid growth of the low-altitude economy, drone logistics is emerging as a critical component of modern smart logistics systems. This study aims to examine how heterogeneous logistics service providers (LSPs) select among technological innovation, inter-firm cooperation, and hybrid strategies, as well as how these strategic choices affect ESG performance. We develop a two-stage duopoly Cournot game model that accounts for asymmetric logistics capabilities and consumers’ service-quality sensitivity, and compare the three strategic arrangements against a benchmark scenario without innovation or cooperation. Results show that a capability-driven Matthew effect already exists in the benchmark market. Technological innovation may further widen the performance gap between firms, yet it generates the highest social welfare by improving service quality and preserving market competition. Pure cooperation enhances coordination efficiency and environmental performance, but may reduce consumer surplus by weakening competition. The hybrid strategy generally delivers the highest system profit and robust environmental performance, while its advantages depend on market parameters and require sound benefit-sharing governance mechanisms. This study contributes to sustainable drone logistics research by integrating strategic interaction, firm heterogeneity and ESG outcomes into a unified framework, and provides targeted managerial and policy implications for innovation support, alliance governance and competition regulation. Full article

The study investigates the interrelationship between the performance of the regional economy in Italy and the multidimensionality of wellbeing, as defined by the ISTAT Benessere Equo e Sostenibile (BES) model. Based on panel data from 19 Italian regions and 2 autonomous provinces—Trentino and Bolzano (2012–2023)—the research aims to explore whether there is a link between regional GDP and the three BES dimensions: Benessere (B), Equità (E), and Sostenibilità (S). The innovative contribution of this paper is not the creation of a novel theoretical model, but a multilayered empirical approach that combines panel data methods, machine learning, and clustering. This approach makes it possible to reveal nonlinearities, complex interactions, and regional heterogeneity in BES–GDP relationships. The analysis of the Benessere dimension based on k-Nearest Neighbors reveals nonlinear dynamics related to health, mobility, security, digital access, and socio-economic conditions. Furthermore, cluster analysis identifies territorial development regimes according to the Benessere dimension. The Equità dimension is estimated using boosting regression and clustering models that emphasize the role of income, poverty risk, healthcare pressure, labour-market participation, youth exclusion, deprivation, and access to essential services. Finally, the Sostenibilità dimension is explored using boosting regression and random forest models to estimate interactions among environmental quality, climate stress, energy transition, innovation, digital skills, service reliability, and regional economic performance. The findings demonstrate a structural connection between well-being, equity, sustainability, and the economic performance of Italian regions. The results also confirm the hypothesis that Italy has multiple development regimes that differ geographically. Full article

Background: Studies of fish supply chain efficiency often rely on price spreads or frontier-based measures, which do not fully capture actor-level coordination performance in heterogeneous, informal supply chains. This study addresses this gap by developing a composite Market Efficiency Index (MEI) that integrates financial performance, operational quality, service equity, and relational governance. Methods: The MEI, a multidimensional alternative to frontier-based measures, was developed and applied to data collected from 250 supply chain actors in Sri Lanka. Results: The results show a clear efficiency gradient along the supply chain, with fishers scoring the lowest (MEI = 0.44), intermediaries moderate (MEI = 0.54), and retailers the highest (MEI = 0.67), yielding an overall system efficiency of 0.55 and relational governance emerging as the weakest system-level dimension. These results indicate persistent structural differences in value distribution and in how well the fish supply chain functions as a cohesive network, driven by liquidity constraints, information asymmetry, and weak cold-chain infrastructure. Conclusions: A multidimensional supply chain assessment provides a more effective basis for diagnosing coordination constraints and enables targeted digital interventions that offer feasible pathways to improve transparency, liquidity, and inclusiveness in smallholder-dominated fish supply chains. Full article

In product manufacturing and operations, firms increasingly treat Environmental, Social, and Governance (ESG) ratings as strategically important. This differs from earlier views that framed ESG mainly as a burden, whereas recent studies suggest that ESG can enhance firm value. Using panel data on Chinese A-share listed firms over 2009–2022, this study examines whether ESG ratings affect product-market performance. A two-way fixed-effects model shows that better ESG ratings significantly increase market share, mainly by signaling stronger product quality and service capability. While findings from this emerging market context may have limited generalizability, results consistently show that ESG performance bolsters competitiveness, particularly in high-tech and consumer-facing sectors. Moreover, improvements in ESG ratings are positively associated with net market-share growth. The benefits extend beyond the focal firm and generate positive spillovers for downstream customers. The three ESG dimensions do not contribute equally: the Environmental (E) and Governance (G) dimensions exert stronger effects on product-market performance than the Social (S) dimension. This study provides a new perspective on understanding the value creation mechanism of ESG investment. Full article

Digital commerce ecosystems increasingly depend on the alignment between social media advertising formats and digital payment systems, yet existing research has examined these mechanisms in isolation, overlooking their combined influence on consumer behaviour, conversion, and long-term value creation. This study addresses that gap by developing an integrative conceptual framework that examines how advertising formats and payment infrastructures jointly shape sustainable digital monetisation within an Environmental, Social, and Governance (ESG) framework. Methodologically, the study adopts a structured narrative literature review of interdisciplinary peer-reviewed studies and selected high-quality institutional reports, drawn from Scopus, Web of Science Core Collection, and Google Scholar, covering publications from 2015 to April 2026. A four-stage PRISMA-adapted selection protocol was applied to ensure transparency, replicability, and analytical rigour across the review process. The findings demonstrate that advertising formats including native advertising, influencer marketing, user-generated content, short-form video, live streaming, and augmented reality drive consumer attention and purchase intention, while payment systems encompassing digital wallets, BNPL services, and in-platform checkout shape transactional trust and friction. Conversion and customer lifetime value emerge as joint outcomes of this interaction, mediated by consumer trust and transaction friction. The study further identifies key sustainability tensions related to digital carbon footprints from data-intensive formats, financial vulnerability associated with frictionless credit tools, and governance concerns surrounding transparency, privacy, and platform power concentration. The study contributes an integrative conceptual model linking advertising formats, payment systems, consumer behaviour, and ESG dimensions within a unified framework, supported by six theoretically grounded hypotheses (H1–H6) to guide future empirical research in sustainable digital commerce. Full article

With the gradual implementation of the RCEP agreement, China’s service sector market has opened up further. According to statistics from the OECD database, in 2023, China’s service imports from other RCEP member states accounted for approximately 33% of its total service imports. The growing volume of service trade underscores the importance of trade with other RCEP member states in helping China achieve its goals of enhancing the quality of its service sector and establishing a sustainable and healthy development model. Based on the virtual water trade theory and using input–output tables for each year provided by China’s National Bureau of Statistics, this paper calculates the virtual water imports and exports associated with China’s service trade with other RCEP member states from 2007 to 2020. Based on these results, the paper analyzes the spatiotemporal patterns of service trade between China and other RCEP member states. By constructing a water resource carrying capacity evaluation system, this study analyzes whether China’s service trade with other RCEP member states aligns with virtual water theory. The results indicate that China has consistently been a net importer of virtual water in its service trade with other RCEP member states. Net imports rose from approximately 56 million cubic meters in 2007 to approximately 380 million cubic meters in 2020. From a spatiotemporal perspective, China’s virtual water trade in services with other RCEP member states has been evolving toward a diversified and balanced import pattern. In terms of the water carrying capacity index, although China ranks in the middle range, an index of water resource carrying capacity based on the entropy weighting method indicates that China is in a state of mild overload. It still imports virtual water from regions with lower water carrying capacity. This paper provides a reference for analyzing China’s virtual water trade in services under the RCEP framework. Full article

With the rapid expansion of rural tourism in China, high-quality development has become a key concern for academics and policymakers. Existing studies have focused primarily on economic and industrial growth, with limited attention paid to development quality from the perspective of resident well-being. Using panel data from 30 Chinese provinces from 2012 to 2022, this study establishes a multidimensional evaluation framework for high-quality rural tourism. We employed the entropy weight method, Theil index, and quadratic assignment procedure analysis to examine its level, regional differences, and driving factors. The findings revealed that: (1) the overall level of rural tourism development remained relatively low but rose steadily from 0.064 (2012) to 0.150 (2022) (134.38% cumulative growth), driven by supply-side improvements and demand-side expansion. (2) Pronounced regional inequalities existed: eastern provinces had higher overall levels but larger internal gaps, whereas central/western provinces had lower overall levels but smaller internal differences, with intra-regional disparities accounting for over 66% of the national inequality. (3) The tourism market and transportation were universal key drivers, but the underlying mechanisms differed: the ecological environment exerted greater influence in the east, while public services and living standards were more critical in the central/western regions. By incorporating resident well-being into a systemic analytical framework, this study reconceptualizes high-quality rural tourism as an adaptive socio-ecological system shaped by multilevel interactions among the economy, society, and the environment. The results provide empirical evidence and systemic governance insights for promoting balanced and sustainable rural tourism development. Full article

The rapid integration of renewable energy is increasing the need for fast and sustained load-side frequency regulation, and public electric vehicle (EV) charging networks are promising providers. Their participation, however, is constrained by the volatile charging demand and strict service requirements, which make it difficult to balance regulation revenue with charging quality. This paper proposes a three-layer coordinated framework for multi-site charging networks participating in secondary frequency regulation, comprising market bidding, rolling planning, and fast-response tracking. At the market layer, baseline charging schedules are co-optimized with symmetric regulation capacity bids. At the planning layer, completion margin and progress protection constraints are introduced as tractable service safeguards that preserve charging continuity and deadline compliance. At the execution layer, coordinator-assisted distributed station-level tracking and charger-level urgency-aware allocation track automatic generation control (AGC) commands while correcting the charging progress in real time. The station-level problem is decomposed into local box-constrained subproblems coordinated by a scalar dual signal, enabling real-time AGC tracking with limited inter-station information exchange. Case studies on a reproducible simulated network with 20 stations and 600 chargers show that the proposed method improves ancillary service benefits while maintaining strong tracking performance and markedly improving the charging continuity, deadline compliance, and spatial load balance. Full article

Health and spa tourism is a rapidly growing sector that merges traditional healing with modern innovations to meet increasingly diverse client needs. Understanding professionals’ perspectives is crucial for developing sustainable strategies that enhance service quality, organizational performance, and long-term business viability. Drawing on qualitative narrative analysis and thematic network analysis, this study explores the key factors that spa tourism professionals in Băile Felix—the largest spa resort in Romania—associate with business success, competitive differentiation, and sustainable development. Data were collected through semi-structured interviews with 41 entrepreneurs and managers who provided detailed narratives on their strategic goals and market positioning. Rather than measuring customer psychological constructs directly, this study captures professionals’ expert attributions regarding service quality, staff professionalism, infrastructure investment, and economic objectives, and interprets these as managerial perceptions grounded in operational experience. Five research propositions guided the interpretive analysis: (P1) professionals narratively associate service quality and treatment diversity with perceived business performance and guest retention signals; (P2) staff professionalism and attitude are attributed as the primary drivers of competitive differentiation; (P3) infrastructure investment and innovation are framed as prerequisites for sustaining market positioning; (P4) the identified themes form a structurally interconnected network with key bridging nodes; and (P5) professional narratives reveal tensions between short-term economic objectives and longer-term commitments to service quality and sustainability. Thematic network analysis identified four central constructs—service quality and treatment diversity, staff professionalism and attitude, innovation and infrastructure investment, and economic and development objectives—and mapped 16 interconnected sub-themes, with modularity analysis (Q = 0.42) confirming a moderately cohesive structure. Sustainable innovation was operationalized across environmental efficiency, social value, and economic resilience dimensions, and found to be embedded systemically across multiple thematic clusters rather than treated as an isolated practice. The originality of this study lies in integrating narrative and thematic network analysis to reveal how these constructs co-evolve within a sustainability-oriented system, offering a novel methodological lens for spa tourism research in post-transitional Central and Eastern European contexts. Findings provide actionable insights for spa managers, policymakers, and investors seeking to balance modernization with tradition in resource-constrained destinations. Full article

Port cities represent an interdependent system in which port and urban activities overlap and develop. While ports serve as the gateway for the city, expanding market reach and attracting investments, cities provide the necessary labor and services required for the operation of the ports. However, the mutual relationship between ports and cities is threatened by conflicts such as urban sprawl, which leads to friction by taking the space needed for storing containers at ports. Similarly, ports generate high noise and air pollution, threatening the quality of life in urban centers. Therefore, implementing best practices to manage the port–city dichotomy is essential to ensure the coexistence of the port and city. This study re-examined the port–city relationship in the framework of urban planning to guide redevelopment decisions within the Piraeus city port in Greece. Data were collected through a mixed-methods approach involving secondary research and roundtable discussions. The findings showed that a key design parameter of the Piraeus city port is the development and exploitation of the city’s relationship with water, from a functional, spatial, and aesthetic point of view. Furthermore, a guide was developed to facilitate the redevelopment of the city port and improve decision-making. The recommendations also emphasize the integration of the port city into a global economic forum and highlight its dynamism, ensuring mutual benefits for the city and port. Full article

Aquaculture marks the transition from the simple activity of harvesting aquatic animal resources, carried out through the catching practices of fishing, to the farming of aquatic organisms in fresh, brackish and sea waters, carried out through human intervention aimed at increasing production. To date, research is proceeding towards expanding the range of species that can be farmed, improving the number and quality of products, and reducing the environmental impact of aquaculture activities; these efforts are supported by the improvement of our knowledge of the biology of the relevant species, the significant updating/upgrading of the rearing technologies, and the increasing awareness of the importance of water quality in optimising farming conditions. While necessarily dependent on market demand, aquaculture needs to fully leverage its environmental potential; and the relationship between aquaculture and the environment requires a system of production that combines eco-compatibility and eco-sustainability. Here, we report and analyse insights and perspectives in eco-sustainable aquaculture, spanning from sustainability and innovation processes in aquaculture to antibiotic control and aquaculture ecosystem services, in the context of the United Nations Sustainable Development Goals. Full article