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Despite the important role that suppliers have in enhancing the environmental performance of a buyer firm, previous research has not investigated the individual-level motivations of supplier employees (representatives) in supplier-to-supplier environmental knowledge sharing. Thus, we use insights from the coopetition literature to examine how buyer firms can encourage supplier-to-supplier environmental knowledge sharing with the aim of improving the buyer’s environmental performance.

We empirically test our model using an online vignette-based experiment administered to supply chain managers. We contextualized our results using insights from interviews with senior managers representing firms operating in a broad array of industries.

We find that a supplier representative’s personal environmental values influence their commitment to an environmental consortium with a rival firm, and they are subsequently willing to share proprietary environmental knowledge. In turn, these relationships are moderated by situational factors including competitive intensity and buyer power.

The study of coopetition is an emerging stream of research in operations management. Our findings improve the understanding on how a focal actor within a buyer–supplier coopetitive network can promote environmental knowledge sharing behavior.

Purpose: To investigate the key technologies facilitating the transition towards Industry 5.0 and analysing the contributions of Nvidia, a prominent leader in this field, to these technological advancements.

Significance of the study: Technology companies such as Nvidia play a critical role in this transformation through their innovative solutions. This study addresses the need to understand this evolving landscape and the significant impact of the Nvidia.

Methodology: This study is a qualitative approach that examines the existing literature and secondary case studies pertaining to Industry 5.0, and Nvidia. This study examines Nvidia’s high-performance graphics processing units (GPUs), the digital twin platform Omniverse, and the humanoid robot technology development platform, Isaac.

Findings: The next generation of GPUs with the Blackwell architecture is expected to further advance the development of large language models. The Nvidia Omniverse platform contributes significantly to the development of digital twins, a crucial technology for Industry 5.0. The Nvidia Isaac platform focuses on the development of humanoid robot technology, which is a key component of Industry 5.0. Utilizing realistic simulations with Isaac Sim, imitating human behavior with GR00T, and leveraging the high-performance processing power of Jetson Thor, the platform facilitates the creation of robots capable of safe and effective human–robot collaboration. Nvidia has emerged as a leader in the artificial intelligence (AI), robotics, and gaming sectors because of its innovative and agile company culture.

Practical implications: Companies can leverage Nvidia’s technological solutions to optimize production processes and enhance both efficiency and sustainability. The human–machine collaboration emphasized by Industry 5.0 will necessitate the reshaping of workforce skillsets and operational approaches.

This paper assesses the impact of tax reforms on tax revenue mobilisation in Ghana.

The autoregressive distributed lag model together with dynamic ordinary least squares and fully modified least squares techniques were employed on a time-series data spanning from 1980–2018. Exploiting data from IMFs monitoring of fund arrangements database, an index of tax reforms is constructed as a function of the number of successfully implemented tax-related reforms and policy measures per year over the study period.

Having established the presence of co-integration between tax revenue and its determinants, this paper finds strong evidence that tax-related reforms exert positive and significant impact on tax revenue generation in Ghana. Among other covariates, the results show that the tax base (real GDP), public debt and education (human capital index) significantly boosts tax revenue in the long run.

The success of tax reforms in boosting revenue mobilisation has been examined in light of the buoyancy and elasticity of the tax system in Ghana, albeit with little emphasis on the extent to which tax reforms contribute to tax revenue mobilisation from econometric perspective. This paper fills this gap in the literature by analysing the impact of tax reforms on tax revenue mobilisation in Ghana. As a recommendation, well-designed and implemented tax reforms and policies aimed at increasing the tax base, education and effective utilisation of funds from public debt promise to be instrumental in boosting tax revenue in Ghana.

This paper aims to identify the interrelationships of institutional factors that compose an entrepreneurial ecosystem (EE) in small towns that can potentially increase the attraction of franchises.

The authors analyzed 728 small towns with franchise chains that do not belong to metropolitan regions and are limited to populations of up to 50,000 inhabitants. Secondary data are obtained from the Brazilian Institute of Geography and Statistics. The data analysis technique used is Poisson regression.

A higher number of employed persons (H1), a higher savings (H2) and a higher number of educational institutions (H4) correlates with more franchise chains in small towns. The availability of institutional support (H3) does not correlate with the number of franchise chains. Regarding the interrelationships between factors, the interactive effect between two constructs is determined to cause a decrease in franchise chains, whereas interrelating three factors raises the number of franchise chains (R² = 72.3%).

The analysis identifies some environmental factors to be considered in market prospecting by franchise chains’ expansion managers. These factors constitute a relevant analytical model focused on the regional development of franchise chains.

Social contributions are directed to public policy professionals responsible for regional economic development, as emerging markets demand actions to encourage job creation when confronted with high unemployment rates and dependence on the informal economy.

The contribution of this paper is bringing EE to the debate of the institutional environment’s impact on new businesses. EE adds to the debate examining the interrelationships between different institutional factors. An EE not only identifies the factors, but also examines the interdependence of these factors, which can potentially explain the attraction of franchise chains in small towns.

Due to the high rate of failure of most crowdfunding projects, knowing the most essential factor to obtain funding success on the crowdfunding platform is of great importance for fund seekers on the crowdfunding platform. The purpose of this study is to explore crowdfunding success factors to know the most essential success factor for stakeholders of the crowdfunding platform to make the best decision when seeking funds on the crowdfunding platform. This study identified and ranked crowdfunding success factors for stakeholders of crowdfunding platforms. Sixteen factors were identified and categorized under five broad headings. These were; project ideas, target capital, track records, geographical proximity and equity.

To rank the identified crowdfunding success factors and subfactors, this study used the Multi-Objective Optimization Based on Ratio Analysis (MULTIMOORA) integrated with the Evaluation based on Distance from Average Solutions (EDAS).

Target capital ranked first among the five categories—while duration involved in raising funds ranked first among the sixteen subfactors. An approach for analyzing how each success factor enhances a crowdfunding campaign was developed in this study. This study provides valuable insight to fund seekers on the crowdfunding platform on how funding success can be achieved by knowing which factor to consider essential when seeking funds on the crowdfunding platform.

This is the first study to explore crowdfunding success factors using the MULTIMOORA-EDAS method. The use of this method will help fund seekers on the crowdfunding platform to know which crowdfunding success factor is essential, thereby aiding fund seekers to make the best decision when seeking funds on the crowdfunding platform. Also, this study is particularly helpful for business owners, platform operators and policymakers when deciding how to allocate resources, plan campaigns and implement regulations.

The study aims to theoretically link poverty and Venezuelan migration, understanding impoverishment as the unmet basic needs of migrants in destination countries.

This study follows an interpretive, non-experimental and transactional methodology. Data mining technique is used in the top five receiving countries of Venezuelan migrants: Brazil, Colombia, Chile, Ecuador and Peru. The case of Venezuelan migration in Latin America and the Caribbean is presented as a spatial reference. The results show that unmet basic needs are an indicator of poverty in migrations, which could be a factor of impoverishment for the migrant.

The accommodation, water, health, education and integration sectors represent half of each country's budget in 2020; they are related to housing, economic dependence and services dimensions. These factors as indicators of poverty from the model of unmet basic needs must be covered to prevent Venezuelan migrants and refugees from becoming impoverished.

The theoretical contribution of this study shows the relationship between poverty, unmet basic needs and Venezuelan migration; therefore, Venezuelan migrants and refugees require greater state intervention to satisfy these basic needs and achieve better social and labour integration that improves the living conditions of these agents in the destination countries.

As economies have reopened after the COVID-19 pandemic, resumption of pre-pandemic normalcy in work has not been uniform. For each worker and leader, an essential question is whether the world of work has changed irreversibly, or if prior careers and business models can be resumed. A philosophical inquiry into theories of the world of work provides a framing that separates everyday changes from systems changes.

A metatheoretical approach to world theories from 1942 is revisited. Attention is drawn to systems of knowledge along the dimensions of analytic-deductive treatments, and dispersive-integrative treatments. Socio-Technical Systems relate to Organicism, and Socio-Ecological Systems relate to Contextualism. Reworking a processual philosophy, an alternative World Hypothesis is proposed.

(Con)texturalism-dyadicism reframes causal texture theory as (1) rhythmic pacing; (2) dyadic diachrony; and (3) transformative reifying. New insights into the effects with the onset and passing of the pandemic disruption are gained.

Updating systems theories of socio-technical and socio-ecological perspectives invokes a post-colonial constructivist philosophy that appreciates roots in American pragmatism, ecological anthropology, and Chinese philosophy of science. The emphasis of systems rhythms prioritizes a processual orientation, compatible with a yinyang material-immaterial onto-epistemology.

As the world recovers from the disruptions of the COVID-19 pandemic, the changed nature of work is only one of many aspects that been altered. Systems perspectives both of parts inside an organization (i.e. socio-technical individuals in groups) and wholes alongside other wholes (i.e. socio-ecological groups co-responding with their (con)textures) are not independent, but interrelated. Disruption of work systems may result in only incremental adaptation for some, with transformative shifts in world theory for others. Recognizing that organizations change from within, persistent pathologies may be diagnosed.

Systems theories of work from the 1960s were based on pragmatism from the 1940s. The metatheoretical contextualism of Stephen C. Pepper is complemented by a 21st century constructivist philosophy that is post-colonial and non-anthropocentric. Reifying organizational systems theories for audiences founded on a Western philosophy of science requires extended explanations bridging over to a non-Western (i.e. Classical Chinese) lineage.

This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.

This work concerns William Norman Illingworth [1902–1980]. Disillusioned with teaching in conventional schools and inspired by Rudolf Steiner [1861–1925] he founded Sangreal School, in 1947, and operated this until the early 1970s. Sangreal was what I describe as a “conservative alternative school”, employing methods and pursuing goals not found in most British schools of the period but, unlike avowedly progressive establishments, guided by socially conservative principles. The purposes of the work are both to rescue his/Sangreal’s story from obscurity and to encourage research to establish if other such schools have existed and, if so, to describe and analyse them in an effort to give the category conservative alternative school the recognition it properly deserves.

The method is a combination of life history/biography and case study of a specific school.

The story is interesting in its own terms and points to the existence of a hitherto unnoticed category in history of education.

This work may lead to the proper recognition of a neglected category.

This work deals with a school hitherto unknown to most people and may lead to the recognition of a new category.