Environmental uncertainty and digital technologies corporate in shaping corporate green behavior and tax avoidance

This study contributes to the field of sustainability by analyzing changes in firms following the adoption of new environmental protection laws to meet community sustainability needs. Focusing on the Chinese context, it examined the relationship between firms' environmental protection measures (i.e., corporate green behavior) and profitability (i.e., corporate tax avoidance). The moderating roles of environmental uncertainty and digital technology application in this relationship were also investigated. The findings offer insights into the complex dynamics linking firms' environmental initiatives to their business outcomes and financial decisions within the framework of a sustainable community. Ultimately, this study highlights the importance and implications of sustainable practices for both the environment and corporate financial performance. Firms' environmental behaviors are enablers of sustainable communities by deploying natural resources and creating a more resilient economy through active community participation in green production models.

Entrepreneurial intentions of Gen Z university students and entrepreneurial constraints in Bangladesh

This research examines a variety of restrictions preventing Bangladeshi youth, particularly Generation Z university students, from becoming involved in entrepreneurship. Moreover, the study examines the influence of Entrepreneurial Attitude (EA), Subjective Entrepreneurial Norms (SEN), Entrepreneurial Perceived Behavioural Control (EPBC), and Entrepreneurial Resilience (ER) on Entrepreneurial Intention (EI) of Bangladeshi Gen Z university students. A systematic literature review methodology following PRISMA procedure was performed to identify the relevant articles. A quantitative method with a positivism philosophy, cross-sectional time horizon and deductive approach was applied to the study. The data of 206 university students from the BBA department of ten universities were collected using convenience sampling and a self-administrated structured questionnaire survey. SPSS 26.0 and Smart PLS 3.0 were used to analyse the data. The output shows a positive and significant association amongst EA, SEN, EPBC, ER, and EI. Various constraints were identified from the literature and ranked based on the respondents' feedback. This research will help entrepreneurs, scholars, policymakers and practitioners to build the entrepreneurial ecosystem and develop young people's understanding of the entrepreneurial decision process and the importance of ER. This paper contributes through empirical investigation to an understanding of the actions that prevent Gen Z students from entrepreneurial activities; decisions are affected by socio-psychological constructions integrating ER with the Theory of Planned behaviour (TPB) model. Triple, Quadruple and Quintuple Helix models are considered supporting theories in this study to shed light on tackling the constraints. To the best knowledge of the researcher, integrating ER with TPB model's constructs is a pioneer scholarly contribution in the context of South-East Asian, specifically Bangladeshi Gen Z students.

Corporate Sustainability Development Strategy and Corporate Environmental Governance-The Moderating Role of Corporate Environmental Investments

Environmental degradation and ecological devastation have become widespread global concerns in recent years as a result of the expansion of the international economy. China's rapid economic development has been accompanied by a sloppy economic growth model that has damaged the local ecological environment. The Chinese government intends to improve the ecological environment by the end of 2020 in an effort to direct and improve these environmental issues. The strictest environmental laws became effective in 2015. In light of this, this research uses panel data analysis to examine the environmental strategy and environmental governance of Chinese corporations. This article analyses 14,512 samples of listed mainland Chinese enterprises from 2015 to 2020. This research investigates the connection between Corporate Sustainability Development Strategy and Corporate Environmental Governance, as well as the moderating effect of Corporate Environmental Investments.

Enabling green shared vision: linking environmental strategic focus and environmental performance through ISO 14001 and technological capabilities

Consistent with the worldwide call to combat environmental degradation concerns and advance sustainable development, there is increasing pressure on organizations to ensure organizational strategies include green initiatives. In this regard, environmental strategic focus is a relevant concept for scholars and business leaders. Underpinned by dynamic capability and stakeholder theory, the present study hypothesizes that ESF derives environmental performance, coordinated by mediating role of green shared vision that strategic environmental planning and decision making. Additionally, the current study employed ISO 14001 and technological capability as moderators between ESF and the green shared vision link. Methodologically, the data for this study was collected from 162 senior managerial officials working in EMS 14,001-accredited manufacturing firms in Malaysia. The data were analyzed with the AMOS 23 software to perform covariance-based structural equation modeling (CB-SEM), and then hierarchical regression analysis and moderated-mediation analysis were applied with SPSS 25. The findings confirmed that ESF is positively linked to environmental performance. The results validate that green shared vision acts as a positive mediator between ESF and environmental performance, in which the creation and sharing of knowledge embedded in a green shared vision serve as enablers to create higher environmental performance. The current study also validates a significant moderating role of ISO 14001 and technological capability between ESF and green shared vision. The study confirms how environmental strategies are integrated into environmental management processes that can serve as a source of dynamic capabilities.

The Connection between Absorptive Capacity and Green Innovation: The Function of Board Capital and Environmental Regulation

The stress of environmental regulations, sustainable development objectives, and global warming is becoming more prominent now. Most studies conclude that the industrial sector is largely at fault and under tremendous pressure to address these climate change issues. This study highlights the significance of green innovation to Chinese firms in mitigating these conservational challenges, and the study probes the association between green innovation and absorptive capacity. Additionally, board capital (the social and human capital of directors) and environmental regulation-both drivers of green innovation-are explored as moderators between green innovation and absorptive capacity. With appropriate econometric methods and theoretical support from the natural resource-based review, the resource dependency theory, and the Porter hypothesis, the results indicate the positive relationship between green innovation and absorptive capacity. They also reveal board capital and environmental regulation as positive moderators, emphasizing their significance to green innovation. This study offers several suggestions and directives for stakeholders, such as businesses, policymakers, and governments, to foster green innovation for greater profitability, minimizing negative industrial consequences.

Fostering Green Innovation Adoption through Green Dynamic Capability: The Moderating Role of Environmental Dynamism and Big Data Analytic Capability

Though the concept of green dynamic capability has been increasingly gaining traction among academics, practitioners, and policymakers, its association with green innovation adoption remains unclear. The present study addresses this gap and aims to provide clarity by distinguishing green innovation adoption in the context of developing countries. Drawing on dynamic capability and stakeholder theory, this research shed light on the significance of green dynamic capability for green innovation adoption. Additionally, this study examines the moderating role of environmental dynamism and big data analytics capability in the link between green dynamic capability and green innovation adoption. Adopting a two-wave research design, the sample for this study contained SMEs from Pakistan and Malaysia. Data was obtained from 220 SMEs (105 from Pakistan, 115 from Malaysia). To test the hypotheses, covariance-based structural equation modelling was performed to analyze causal relationships in the model, by using AMOS 23 software. The results showed that green dynamic capability positively impacts green innovation adoption, but environmental dynamism does not positively moderate between green dynamic capability and green innovation adoption. In addition, big data analytics capability positively moderates between green dynamic capability and green innovation adoption. We believe that this study opens a new avenue in the environmental literature under which green innovation adoption is useful for SMEs.

How Does Green Innovation Strategy Influence Corporate Financing? Corporate Social Responsibility and Gender Diversity Play a Moderating Role

Global warming is becoming more and more of a concern, leading authorities to take action. The industrial sector is a key contributor to environmental and social problems. Based on stakeholder theory and agency theory, this research proposes that green innovation strategies at the firm level can overcome the industry’s negative environmental impact. As a result, the focus of this research is on green innovation strategies for corporate financing. In addition, this research suggests that corporate social responsibility and gender diversity directly affect corporate financing and their interaction. This study used Chinese 301 manufacturing firms (3010 observations) for the period 2010–2019 for this purpose. This study looks into panel data issues in depth by using approaches such as the fixed effect and generalized method of moment. The feasible generalized least square was employed to increase robustness. Furthermore, green innovation strategies were used for corporate financing. Second, the study discovered that corporate social responsibility aided firm financing. Our findings also imply that corporate social responsibility helps to attenuate the association amid green innovative strategies and corporate financing. Finally, these findings revealed that gender diversity had a favorable effect on corporate financing. Furthermore, this study confirmed that the moderating role of gender diversity is beneficial to green innovative strategies and corporate financing. These findings add to the literature by providing policymakers and regulatory bodies with useful information for advancing sustainable development.

Risk Assessment of Haier Group's Overseas Investment Under International Financial Reporting Standards

With the development of economic globalization and the policy guidance of International Financial Reporting Standards (IFRS), the overseas investment of Chinese enterprises has been greatly affected. To study the overseas investment risks of Chinese enterprises, this paper applies a risk analysis model to summarize and analyze the results of overseas investment of Haier from 2008 to 2020. This paper defines the risk analysis model as risk identification, risk assessment, and risk response, and studies overseas investment risks including political, economic, cultural, legal, cost, epidemic, and business risks. (1) The existence of various risks is identified in the company’s overseas investment projects; (2). The overseas investment risks of Haier are evaluated, through a comprehensive evaluation method combining qualitative and quantitative, financial data, and market response; (3). In view of the deficiencies of the existing risk prevention measures in the overseas investment of enterprises, some reasonable suggestions are purposed. The innovation of this paper are: This paper combines IFRS 9, IFRS 15, and IFRS 16, selects theories, and combines cases to evaluate the risks of overseas investment that are difficult to quantify, and analyzes the risks of overseas investment by Z-value models and market effects. This research method has pertinence and applicability to enterprises investing overseas.

Analysis of Equity Disputes in Listed Companies With Dispersed Ownership Structure and Protection of Small and Medium Shareholders' Interests

This paper selected Vanke as the case to study the governance problems of Vanke and the protection of the interests of small and medium shareholders under the situation of equity disputes. At the same time, the study further explored the advantages and disadvantages of the dispersed ownership structure, the long-term impact on the company's development and the choice of the involved corporate governance methods under the current Chinese capital market conditions. This paper adopted the event research method and selected the period from June 2015 to June 2017 (24 months) as the observation period to analyze the market performance impact of Vanke in the equity disputes. At the same time, this paper also measured Vanke 's individual stock rate of return (R it ) and market rate of return (R mt ), and calculated Vanke 's normal rate of return [E(R i,t )], abnormal rate of return (AR i,t ), and cumulative abnormal rate of return (CAR i ) during different event windows ([-3,10]). Vanke 's shareholding was too dispersed and the stock price had been sluggish for a long time, which had greatly reduced the acquisition difficulty and cost of Baoneng , thus triggering the "barbarian invasion" of Baoneng . In the struggle for control, whether it was Vanke 's anti-takeover measures or China Resources , Baoneng , and Evergrande 's competition for equity, their actions had harmed the interests of small and medium shareholders. The market supervision department was too lenient to supervise and punish the interests of small and medium shareholders, and opportunism made behaviors that infringe on the interests of others more reckless. However, small and medium shareholders cannot actively participate in the company's management decision-making to safeguard their legitimate rights and interests, which intensifies the violations of all parties in the equity disputes, thus forming a vicious circle. Therefore, the protection of the interests of small and medium shareholders required the joint efforts and consciousness of regulators, small and medium shareholders, and acquirers.

Organisational culture, environmental management control systems, environmental performance of Pakistani manufacturing industry

Purpose

The purpose of this paper is to analyze the influence of organizational culture (OC) on a firm’s environmental performance (EP) via the mediating variable of environmental management control systems (EMCS).

Design/methodology/approach

Data were collected from 314 Pakistani manufacturing firms via the questionnaire survey, and the structural equation modeling was used to test the relationships.

Findings

The stable and flexible values of OC affect the effectiveness of formal and informal EMCS. Informal EMCS mediates the relationship between flexible values and EP, whereas formal EMCS mediates the stable values and EP. Overall, the data reveal that the integration of environmental culture within an organization’s culture and control systems leads to improve EP.

Originality/value

The study is one of the first, to the author’s knowledge, that links OC, EMCS, and EP in a developing economy, in this case Pakistan.

Intensity of market competition, strategic orientation and adoption of green initiatives in Malaysian public listed companies

Purpose

The purpose of this paper is to examine the influence of intensity of market competition and strategic orientation on the adoption of green initiatives among public listed companies (PLCs) in Malaysia.

Design/methodology/approach

A questionnaire survey was distributed to all 921 PLCs, and 120 samples were analysed. This study used a statistical tool named partial least squares – structural equation modelling (PLS–SEM) for data analysis. Interviews were also conducted with a few selected companies to obtain in-depth information on green practices.

Findings

The findings of this paper reveal that strategic orientation significantly influences the adoption of green initiatives in Malaysian PLCs while the intensity of market competition does not. Competition on green products or services is not prevalent yet in Malaysia; hence, PLCs are reluctant to make huge investment in green activities. The extent of green initiatives adoption in Malaysian PLCs is just at a moderate level, suggesting that Malaysian PLCs are not so proactive but in the progressing stage of practicing green. PLCs still need some incentives to adopt more green initiatives.

Research limitations/implications

The present study only focussed on the green initiatives adoption in Malaysian PLCs; hence, the research findings may not be generalizable to other countries. This study only considered the contingency theory and stakeholder theory. Due to the time and cost constraints, the data were collected at only one single point of time; thus, it may inherit the usual limitations of cross-sectional data.

Practical implications

The findings of this study also give empirical evidence to the practitioners that their decisions to adopt green initiatives are significantly influenced by certain factors. Companies need to understand the key drivers of their green initiatives in order for them to meet the green challenges and to ultimately derive performance from their implementations. Regulatory authorities and financial institutions could facilitate and encourage for the effective implementation of green initiatives by providing more incentives and facilities.

Social implications

The findings of this study that provide the forces of green initiatives would arouse more environmental concerns among individuals, organizations, and society. The findings of this study also open an eye to the society that commitment of everyone, including upper and lower level of position, is needed in order to create the culture of green for the benefit of society as a whole.

Originality/value

This study contributes to the environmental management literature in the context of green and sustainable development, and to nurture green practices among industries and society for the aims to achieve the sustainability agenda. This study is conducted to explain the motivation behind the proactive decisions on sustainability practices. The current literature on green issues and sustainability provides limited evidence on what really drives companies to practice green.

Implementation process of all periodontal competences and assessments as proposed in the 2010 European consensus meeting into the existing local undergraduate curriculum

AIM

To report on our implementation process within the existing local curriculum of all periodontal competences and assessments as proposed in the 2010 European consensus meeting.

MATERIAL AND METHOD

In 2011, a workshop for all teaching staff at the Department of Periodontology, ACTA, an education and assessment blueprint, was developed to test for missing education and assessment of European competences, divided into seven domains. This was repeated in 2013. An oral evaluation of the staff followed both meetings.

RESULTS

It appeared that eight of 58 (14%) European competences were not taught, and 21 (35%) competences were not assessed. After evaluation of the results on the actual curriculum and the assessment programme, shared decisions were made about how to teach and assess the missing competences within the local periodontal educational programme. The second workshop in 2013 revealed still 8 (14%) competences were not taught and 8 (14%) competences were not assessed. Staff appreciated the used method of validation; it gave insight and an overview of the curriculum. The existence of the European consensus report for undergraduate periodontal education, based on seven domains, has been instrumental and essential.

CONCLUSION

The development of a blueprint from the education programme and concomitant assessment methods in periodontology by participating teaching staff gives a validation and appreciation of the curriculum and will improve the quality of education and assessment. It is advised that for quality control of the curriculum, dental schools could do this exercise for all their specialties if European consensus reports exist.

Asscociation of Risk Factors and Its Bleeding Complication for Tenecteplase Administered in Acute Myocardial Infarction (AMI)

No abstract available.

[Professional behaviour in dental education]

The professional behaviour of future dentists is an important topic in dental curricula. Aspects of professional behaviour are, among other things: being respectful to patients, putting the interest of the patients first, reliability, integrity, and knowing one's professional limitations and acting according to them when treating patients. Throughout the curriculum students receive feedback on their functioning with regard to professional behaviour and are also examined on those points. At the programme at the Academic Centre for Dentistry Amsterdam, experience has been gained in recent years in addressing and evaluating (un)professional behaviour among students.

[Discussing and evaluating professional behaviour. 2. Amsterdam Dental School]

Since the introduction of the bachelor-master structure five years ago at the Amsterdam Dental School, the evaluation and assessment of professional behaviour has been an examination subject in the bachelor programme. Professional behaviour is understood to be the student's observable behaviour in the educational setting, as distinguished from someone's inner beliefs or convictions. The core of this element in the curriculum is the feedback which the student regularly receives from several teachers concerning their behavior, given whatis expected from a medical professional. The programme's requirement is that a third year student demonstrably has sufficient satisfactory evaluations to earn the necessary study credits.

Biomechanical properties of the Ong capsular lens and results of four years of clinical experience

We developed a capsular supported lens based on a biomechanical concept. Specific management of the anterior and posterior capsules ensured double capsular pocket fixation. For safe as well as atraumatic insertion, we applied the basic movement of the "downward swinging of a falling leaf," that worked effectively within a shallow anterior chamber. Because of the irido-lenticular clearance, the classic iridectomy was not indicated. Reconstituting the posterior chamber and artificially deepening it contributed to the integrity of the pupillary functions. The absence of capsular and zonular ruptures, the low rate of dislocations, decentrations and secondary capsule opacification in 200 lens implantations confirmed the biomechanical concept.

Anesthesia for tracheal stenosis, tracheoesophageal fistula and status asthmaticus

A 26-year-old female patient who, in addition to tracheal stenosis, also suffered from status asthmaticus and an esophagotracheal fistula, underwent surgery for resection of the stenosed segment, reconstruction of tracheal continuity and fistula repair. The therapy for her asthma and the anesthetic management for bronchoscopy and, later, definitive surgery are described. Radiological photographs (before and after surgery) as well as results of respiratory function tests are shown.

The ONG capsular lens, report of 100 implantations

This Capsular Lens (ONG, type IV, to be called 'O.C.L.') has been developed for routinely performed extracapsular cataract extraction with lens implantation. The fundamental surgical procedure was based on continuing experience with the bimanual aspiration-irrigation technique and system developed by the author in 1971. The biomechanical properties of the asymmetric partly flexible, haptic loops are designed to give tensionfree fixation in two capsular pockets. The plano-anterior position of the lens ensures well-defined irido-lenticular clearance and proper alignment of the convex side with the posterior capsule. Consequently no iridectomy or iridotomy is needed for proper aqueous flow.

[Experience with 208 "screw-in" type pacemaker leads with particular reference to atrial positioning (author's transl)]

In 190 patients, 208 "screw-in" type pacemaker leads were implanted; 147 in the right ventricle and 61 in the right atrium. There was no significant difference in the time required for atrial (54.7 +/- 19 min) or ventricular fixation (56.0 +/- 25 min). Similarly, fluoroscopy times for both atrial (6.3 +/- 4 min) and ventricular positioning (8.1 +/- 6 min) were equivalent. In the subsequent follow-up period ranging from one to 23 months, only one dislocation of a "screw-in" type atrial lead was seen, and that in a patient with "twiddler syndrome". Otherwise, in patients in whom the lead was securely implanted, no evidence of dislocation has been observed. In one patient "under-sensing" developed subsequent to repositioning for exit-block. In this patient population, the use of "screw-in" type electrodes, in particular through facilitation of atrial positioning, has substantially lessened the rate of pacemaker complications.