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This research exclusively focuses on China’s elderly Internet users given how severe a threat disinformation has become for this particular population group as social media platforms thrive and the number of elderly netizens grows in China. The purpose of this study is to explore the mechanism of how elderly social media users’ intention to identify false information is influenced helps supplement the knowledge system of false information governance and provides a basis for correction practices.

This study focuses on the digital literacy of elderly social media users and builds a theoretical model of their intention to identify false information based on the theory of planned behaviour. It introduces two variables – namely, risk perception and self-efficacy – and clarifies the relationships between the variables. Questionnaires were distributed both online and offline, with a total of 468 collected. A structural equation model was built for empirical analysis.

The results show that digital literacy positively influences risk perception, self-efficacy, subjective norms and perceived behavioural control. Risk perception positively influences subjective norms, perceived behavioural control and the attitude towards the identification of false information. Self-efficacy positively influences perceived behavioural control but does not significantly impact the intention to identify. Subjective norms positively influence the attitude towards identification and the intention to identify. Perceived behavioural control positively influences the attitude towards identification but does not significantly impact the intention to identify. The attitude towards identification positively influences the intention to identify.

Based on relevant theories and the results of the empirical analysis, this study provides suggestions for false information governance from the perspectives of social media platform collaboration and elderly social media users.

From the perspective of local government tax administration, the impact of geographic dispersion on the corporate tax burden is investigated in this paper.

Using unbalanced panel data with a sample of listed companies from 2003 to 2020 in China, this paper focuses on the effect of geographic dispersion on corporate tax burden and the mechanisms.

It is found that corporate tax burden is positively related to geographic dispersion. It is also found that geographic dispersion affects the corporate tax burden by increasing the effort of local government tax administration. In addition, the relation between geographic dispersion and corporate tax burden is more pronounced for local SOEs prior to the implementation of Golden Tax Project III and in cases where local governments face stronger financial pressure to obtain revenue.

This study has important implications for the promotion of the coordinated development of the regional economy, as well as the legalization, modernization and informatization of tax administration.

The paper explains how challenges and achievements of human social responsibility (HSR) are addressed by women innovators across the organizational borders of various industries. More precisely, this qualitative study’s goal is to clarify the empowering roles of discursive strategies employed by Women in Innovation (WIN) organization when communicating about women innovators’ demanding realities and about their collaborative initiatives meant to generate changes related to gender, diversity and intersectionality. The WIN members include women leaders in the innovation space with extensive professional, advisory and international experience.

The paper proposes an approach that brings together perspectives upon empowerment, perspectives on social, intellectual and symbolic capital and a social semiotic perspective on discourse. The WIN blogs are investigated to facilitate: first, an understanding of how discursive strategies recontextualize the women innovators’ identities and actions and second, an understanding of how these discursive strategies contribute to sustaining and legitimizing dynamic social capital while building new intellectual capital and symbolic capital across organizational borders.

The WIN discourses both disclose contemporary gender, diversity and intersectionality challenges across organizational borders as well as promote ways of breaking the barriers that prevent women innovators from thriving. The discursive strategies recontextualize women innovators as resourceful social actors with multiple identities. Their social actions are discursively recontextualized as collaborative challenge-solving enterprises. These recurrent discursive strategies accomplish empowering functions at individual, relational and collective well-being levels through materializing new intellectual and symbolic capital when revealing the manifestations of bridging and bonding social capital.

This paper provides a novel integrative approach to explaining in detail the complexity of empowering discourses at several levels of analytical delicacy. It responds to the needs of HSR research and practice for gaining more insights into the challenges of communicating effectively about how to create a more socially responsible world.

This study aims to investigate the most effective approach for governments and enterprises to combat desertification by considering the governance cycle. The focus is on understanding how the government can incentivize enterprises to actively engage in desertification combat efforts.

Both the government and the enterprise are treated as rational entities, making strategic choices for joint participation in combating desertification. Recognizing the dynamic nature of the desertification combat area, differential game models are employed to identify the optimal mode for combating desertification.

The findings underscore the significant influence of the governance cycle duration on the selection of desertification combat modes for government and enterprise. A cooperative mode is best suited to a short governance cycle, while an ecological subsidy mode is optimal for a longer cycle. Enhancing governance technology and shortening the governance cycle are conducive to combating desertification. Reducing taxes alone may not be an effective control strategy; rather, the government can better motivate enterprises by adopting tax rate policies aligned with the chosen governance mode.

This research contributes by elucidating the impact mechanism of the government cycle’s length on the desertification combat process. The results may offer valuable insights for governments in formulating strategies to encourage corporate participation in combating desertification and provide theoretical support for selecting optimal desertification combat modes.

This study aims to investigate the influence mechanism of expatriates' cultural intelligence (CQ) on expatriate effectiveness (task performance and premature return intention), identifying work engagement as a mediator and cultural distance as a boundary condition.

Drawing on the conservation of resource theory and the person–environment fit (P–E fit) theory, a moderated mediation model is built. Working with a sample of 303 international construction expatriates collected by snowball sampling, the hypotheses are tested by using the structural equation model analysis.

Work engagement partially mediates the relationship between expatriates' CQ and task performance, as well as fully mediates the relationship between expatriates' CQ and premature return intention. Cultural distance moderates the positive relationship between CQ and work engagement, as well as moderates the mediating effects of work engagement.

The impacts of potential moderators (e.g. work–family conflict and organizational culture) on the relationship between CQ and expatriate effectiveness have not been considered in this study.

This study is useful for international construction firms to optimize the allocation of human resources.

This study contributes to the expatriate literature by adding empirical evidence to explain the influence mechanism of expatriates' CQ on expatriate effectiveness.

The purpose of this paper is to highlight the key technical challenges that derive from the recently proposed European Artificial Intelligence Act and specifically, to investigate the applicability of the requirements that the AI Act mandates to high-risk AI systems from the perspective of AI security.

This paper presents the main points of the proposed AI Act, with emphasis on the compliance requirements of high-risk systems. It matches known AI security threats with the relevant technical requirements, it demonstrates the impact that these security threats can have to the AI Act technical requirements and evaluates the applicability of these requirements based on the effectiveness of the existing security protection measures. Finally, the paper highlights the necessity for an integrated framework for AI system evaluation.

The findings of the EU AI Act technical assessment highlight the gap between the proposed requirements and the available AI security countermeasures as well as the necessity for an AI security evaluation framework.

AI Act, high-risk AI systems, security threats, security countermeasures.

Corporate Social Responsibility (CSR) reporting has been widely accepted as a vital tool for communicating with stakeholders on a range of social, environmental, and governance issues, but how companies define, interpret, apply, integrate, and communicate their CSR efforts and impacts in corporate reporting is anything but a straightforward task. The purpose of this chapter is to explore the concept of materiality in CSR reporting and demonstrate practical examples of good CSR and Sustainable Development Goals (SDGs) reporting practices. We chose the aviation industry because of its economic relevance, constant growth, and future expected changes in the aftermath of COVID-19. In addition, airlines affect many of the SDGs directly and indirectly with contending results. This chapter is timely because of the growing willingness by companies to integrate CSR and environmental, social, and governance (ESG) thinking into the corporate strategy and business operations using materiality assessment and enhancing their competitive advantage and ability to maintain long-term value and because ESG and ethical investing have become part of the mainstream investing. Thus, this chapter contributes to an understanding of the wide range of existing and new reporting frameworks and regulations and reinforces the importance of discussing how this diversity of approaches can affect the work toward worldwide comparability of CSR and sustainability reporting.

This study aims to investigate the impact of board skill diversity (BSD) on corporate environmental responsibility (CER). In addition, this study explores the moderating effects of formal regulatory pressure and informal media pressure.

This study uses Chinese high polluting companies as the sample and uses regression analysis. Robustness checks, including instrumental variable regression, Heckman two-stage model and propensity score matching method, are performed to test the robustness of the results.

The findings suggest that BSD significantly improves CER performance. Both formal regulatory pressure and informal media pressure strengthen the positive impact of BSD on CER. Further channel analyses reveal that BSD improves CER performance by promoting corporate proenvironmental behaviors rather than by restricting environmental violations; skill diversity of executive directors has a more significant effect on CER than that of independent directors. Finally, the moderating effect of regulatory pressure is only significant after the implementation of the Environmental Protection Law, and the moderating effect of media pressure mainly concentrates on negative media coverage.

The involvement of directors with more diverse skills is essential to improve corporate proenvironmental behaviors. Companies should select qualified directors with different skills to further improve their performance on environmental protection and sustainable development.

Regulators and standard-setters should develop efficient guidelines on corporate board governance to enhance the positive role of companies in environmental and sustainable development.

This study broadens the research on the determinants of CER by examining the influence of BSD on CER and the moderating roles of various stakeholder pressures, thereby providing a deeper understanding of corporate environmental performance and sustainable development.

Recently, there has been a shift toward the embodied energy assessment of buildings. However, the impact of material service life on the life-cycle embodied energy has received little attention. We aimed to address this knowledge gap, particularly in the context of the UAE and investigated the embodied energy associated with the use of concrete and other materials commonly used in residential buildings in the hot desert climate of the UAE.

Using input–output based hybrid analysis, we quantified the life-cycle embodied energy of a villa in the UAE with over 50 years of building life using the average, minimum, and maximum material service life values. Mathematical calculations were performed using MS Excel, and a detailed bill of quantities with >170 building materials and components of the villa were used for investigation.

For the base case, the initial embodied energy was 57% (7390.5 GJ), whereas the recurrent embodied energy was 43% (5,690 GJ) of the life-cycle embodied energy based on average material service life values. The proportion of the recurrent embodied energy with minimum material service life values was increased to 68% of the life-cycle embodied energy, while it dropped to 15% with maximum material service life values.

The findings provide new data to guide building construction in the UAE and show that recurrent embodied energy contributes significantly to life-cycle energy demand. Further, the study of material service life variations provides deeper insights into future building material specifications and management considerations for building maintenance.

High-tech enterprises, as the national innovation powerhouses, have garnered considerable interest, particularly regarding their technological innovation capabilities. Nevertheless, prevalent research tends to spotlight the impact of individual factors on innovative behavior, with only a fraction adopting a comprehensive viewpoint, scrutinizing the causal amalgamations of precursor conditions influencing the overall innovation proficiency of high-tech enterprises.

This paper employs a hybrid approach integrating necessary condition analysis (NCA) and fuzzy-set qualitative comparative analysis (fsQCA) to examine the combinatorial effects of antecedent factors on high-tech enterprises' innovation output. Our analysis draws upon data from 46 listed Chinese high-tech enterprises. To promote technological innovation within high-tech enterprises, we introduce a novel perspective that emphasizes technological innovation networks, grounded in a network agents-structure-environment framework. These antecedents are government subsidy, tax benefits, customer concentration, purchase concentration rate, market-oriented index and innovation environment.

The findings delineate four configurational pathways leading to high innovative output and three pathways resulting in low production.

This study thereby enriches the body of knowledge around technological innovation and provides actionable policy recommendations.