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The paper studies the relationship between central features of the capital structure and terminations of ESOP plans in the US.

The research methodology is primarily based on reviewing the existing literature and includes elements of original comparative analysis.

We find that externally imposed repurchase obligation, the stochastic element to repurchase obligation and the discontinuous vesting of ICA shares undermines the sustainability of employee ownership in the Employee Stock Ownership Plan model.

Strengthening employee-owned firm the structural architecture of employee-owned firms (EOF) can help to improve sustainability of the socially preferable alternative in the market economy.

In light of the increasing global interest in employee ownership, our research underscores the need for institutional learning to adapt EOFs to contemporary economic environments.

Strengthening employee-owned firm the structural architecture of employee-owned firms (EOF) can help to build the case for the socially preferrable business ownership model for the market economy.

This paper contributes to the employee ownership literature by providing understanding of the role of capital structure in the US ESOP model and terminations of ESOP plans and suggesting some novel ideas in addressing the challenges.

This study investigates drivers of local governments’ digitalization, focusing on contextual factors that can help explain the level of e-government development. Concretely, it examines financial, socioeconomic, and political factors that represent the local context where e-government initiatives are implemented.

A composite e-government index was used, adopting a holistic perspective to capture various features of e-government initiatives. The OLS estimator for linear regressions was used for the analysis based on a sample of Italian municipalities in 2023. The Tobit estimator was additionally implemented to check for the robustness of the results.

Empirical findings suggest that municipalities with higher indebtedness tend to show lower digitalization levels. Economic and social variables are also relevant factors, while the political orientation of the governing party is not significant. This indirectly documents that e-government initiatives play a strategic role despite the political ideology.

This study avoids referring to a technological determinism perspective and examines the role of the institutional and operational context, highlighting the need to unveil and explain differences among local governments rather than focusing on similarities.

On the basis of demand survey feedback from individuals with disabilities and caregivers, this study designed two sets of functional garments for long-term bedridden patients, with the primary objective of increasing convenience and reducing the physical workload of caregivers.

Wear trials were conducted by employing 24 subjects to perform 11 different tasks to compare the performance of the two newly developed garments with that of conventional hospital patient apparel. Task operation time, heart rate (HR), electromyography (EMG) signals, and subjective perceptions were evaluated.

The new functional garments reduced the time required to perform tasks by 29–79%, maintained the average HR of caregivers at approximately the resting threshold and resulted in a 37–74% reduction in the root mean square (RMS) of the EMG at the arm muscles in the private and thigh nursing tasks. All the subjective and objective evaluation results of the caregivers demonstrated varying degrees of correlation.

This study has practical implications for the design of functional clothing for long-term bedridden patients and provides guidance for evaluating the ergonomics of garments that can be utilized only with caregiver support.

In contrast to previous studies that focused primarily on individuals with disabilities while overlooking the indispensable role of caregivers in the nursing process, this study shifted its emphasis to long-term bedridden patients who relied exclusively on caregivers for daily activities. Additionally, this study attempted to analyze the correlations between the evaluation parameters to explore the relationships between the evaluation methods.

This study aims to identify perceptions of financial crime among students in six different countries.

Survey research was conducted among students in India, Iran, Malaysia, Norway, Romania and the USA to compare the ranking of perceptions.

The following three propositions for financial crime had most agreement among respondents: lack of oversight and guardianship, legitimate access to resources and heroic offender status.

Scholars involved in various countries conducted survey research at different points in time with little knowledge of each other’s survey populations and response rates.

Crime convenience and, thus, attractiveness can be addressed by focusing on propositions finding the strongest agreement in the surveys.

Agreement and lack of agreement indicate priorities in fighting financial crime.

The diversity of nations involved in survey research makes this study interesting.