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This paper takes the Shanghai-Shenzhen-Hong Kong Stock Connect as a quasi-natural experiment and investigates the impact of capital market liberalization on the corporate debt maturity structure. It also aims to provide some policy implications for corporate debt financing and further liberalization of the capital market in China.

Employing the exogenous event of Shanghai-Shenzhen-Hong Kong Stock Connect and using the data of Chinese A-share firms from 2010 to 2020, this study constructs a difference-in-differences model to examine the relationship between capital market liberalization and corporate debt maturity structure. To validate the results, this study performed several robustness tests, including the parallel test, the placebo test, the Heckman two-stage regression and the propensity score matching.

This paper finds that capital market liberalization has significantly increased the proportion of long-term debt of target firms. Further analyses suggest that the impact of capital market liberalization on the debt maturity structure is more pronounced for firms with lower management ownership and non-Big 4 audit. Channel tests show that capital market liberalization improves firms’ information environment and curbs self-interested management behavior.

This research provides empirical evidence for the consequences of capital market liberalization and enriches the literature on the determinants of corporate debt maturity structure. Further this study makes a reference for regulators and financial institutions to improve corporate financing through the governance role of capital market liberalization.

Retail omnichannel implementation faces barriers hindering accurate and efficient integration across marketing channels. Our desk examination identified a need for a broader perspective in investigating these barriers, moving away from a dominant, narrow approach. This research aims to develop a comprehensive set of items to measure retail omnichannel obstacles, refine the scale and assess its reliability and validity for a robust measurement tool.

Our approach combines quantitative and qualitative methods, using data from primary and secondary sources to create and validate the omnichannel obstacles scale.

This study emphasises the inclusive nature of retail functional areas, departing from prior literature that examined them in isolation. Instead of focussing on separate domains where retail omnichannel obstacles may arise, we adopt a holistic perspective by integrating previously disconnected elements.

We assert that challenges in retail omnichannel operations encompass three distinct dimensions: operational efficiency, channel inefficiency, and strategy and organisational culture within retailing. In our final validated measurement model, we consolidate the channel inefficiency dimension and refine the omnichannel obstacles scale to emphasise two areas of consideration.

The study aims to analyze research trends and hotspots in the field of food and nutrition literacy to inform evidence-based policymaking, and promote the health and well-being of the general population.

The Scopus database was used to retrieve relevant research articles using specific keywords related to food or nutritional literacy.

The analysis included 341 research articles, predominantly authored by scholars from the USA. Growth pattern of publications indicated recent evolution of the food and nutrition literacy concepts. The research hotspots identified included the development of tools to assess literacy, assessing food and nutritional literacy competencies among school children and adolescents and finally, cross-sectional survey studies on various international cultures to assess food and nutritional literacy. The top cited articles in the field focused on the operational definition and difference between nutrition literacy and food literacy.

The findings underscore the need for comparative studies across countries, and advocacy for policy change to advance food and nutrition literacy among school students and vulnerable populations.

Policymakers, public health officials and practitioners can use the research findings to inform the development of evidence-based policy frameworks and interventions aimed at addressing the gaps in food and nutrition literacy.

By promoting and advocating for policy reforms, and addressing gaps in food and nutrition literacy, the study contributes to fostering global future public health.

The study provides insights into the evolving research landscape on food and nutrition literacy, emphasizing the growing scholarly interest in understanding the concept and its public health impact.

The purpose of this study is to increase the resilience capacity of residential health-care professionals to achieve intrapreneurial development in workers. Through training based on the development of emotional competencies and the application of mindfulness techniques, the aim is for the individual to become aware of his or her role, learn to manage emotions and reduce feelings of distress and anxiety.

The proposed programme has a duration of eight weeks. Every four days of training, mindfulness sessions are integrated, and at the beginning and end of the working day, 10 min are spent with superiors to give feedback on what happened during the day and the setting of new objectives. A control group is also established where they do not undergo such training. After the delivery of the programme, the results obtained after the application of the methodology to a sample of 91 residential health-care professionals are presented. By means of a validated resilience questionnaire composed of 25 items, the aim is to measure the resilience capacity of the participants before and after training and to observe the impact of the programme.

The results of this study show that the training has led to an improvement in the overall resilience capacity by 3.93% and has been able to reduce the existing gap between those over 45 years of age and younger people, although the age-related variable still represents a significant difference.

This study provides an innovative way of fostering entrepreneurship. While participants work on resilience management through mindfulness techniques, organisational commitment is achieved.

The purpose of this paper is to explore carbon emission reduction of electric vehicles from the perspective of electricity consumption.

Electric vehicles (EVs) consume large amounts of electricity, thereby generating large amounts of carbon dioxide (CO2) emissions, so there is an urgent need to consider whether EVs have greater potential for reducing carbon emissions than other modes of transport. In this paper, the carbon emission reduction potential (CERP) coefficients of EVs are examined under three different scenarios from an interprovincial electricity trading perspective. Scenario analysis was used to quantify the CERP of EVs in 18 provinces in China.

The results show the following: (1) The higher the proportion of general-fuel vehicles in all transportation, the higher the CERP of EVs. (2) Interprovincial power trading affects the proportion of coal power consumed in a province, and the higher the proportion of clean power in the purchased power, the lower the proportion of coal power consumed in that province. (3) The proportion of coal power in the electricity consumption of a province is correlated negatively with the CERP of EVs in that province.

This paper quantifies the CERP of EVs compared with other modes of transport and gives provinces a more intuitive understanding of the CERP of EVs. Furthermore, we derive the carbon emission shift out of each province via the electricity trading paths among provinces, analyzing the impacts of the variability between different provinces on EV carbon emissions.

This paper aims to develop carbon dots using whey as a valuable resource and to create a sustainable and biocompatible nanomaterial with potential applications in a variety of fields owing to its unique optical properties and antimicrobial capabilities, which are frequently used as sensing agents for detecting specific molecules in food, environmental and biomedical applications. Versatility of carbon dots (CDs) allows the utilization of these dots for a wide range of applications in areas such as food safety, antibacterial properties, production of composite polymers for food packaging, treatment of different diseases and detection of food-borne pathogens. Owing to their high brightness, low toxicity and excellent biocompatibility, CDs have attracted significant interest in food safety. This is also a cutting-edge technology that bids new ideas for treating various diseases.

Literature review related to using whey as the carbon source for synthesis of CDs was collected and studied from different sources like Google Scholar, Research Gate, online journals available at library of Banaras Hindu University, Web of Science and Scopus. A database of more than 100 scientific sources from different sources was made as per the headings and sub headings of the paper.

Whey generated as a by-product from the cheese industry contained a good amount of carbon and nitrogen that can be used for the fabrication of CDs. CDs produced using whey exhibited great photostability, high sensitivity and outstanding biocompatibility and also showed that Fe3+ ions could be quickly, sensitively and extremely selectively detected in an aqueous solution of CDs, with a revealing limit of 0.409 µM in the linear range of 0–180 µM. CDs are a promising area of study to a key component of next-generation multifunctional nanomaterials, promoting creativity, sustainability and useful solutions across a variety of industries, including health care and energy. The susceptibility of S. typhimurium (Gram-negative) was found to be higher than that of L. monocytogenes (Gram-positive) bacteria with MIC and MBC of 500  and 1000 µL/mL, respectively.

Whey-derived CDs are an environmentally beneficial substitute for conventional additives and their biocompatibility guarantees that they adhere to food safety regulations. In light of the future, the green volarization of dairy waste for the synthesis of CDs is consistent with the increasing worldwide focus on environmental responsibility and sustainability.

This study aims to examine the influence of broadband internet on Chinese households’ tourism decisions and spending patterns. It reveals the transformative potential of digital connectivity in enhancing tourism activity.

Using a rigorous double/debiased machine learning-based difference-in-difference (DMLDiD) method and extensive panel data, this research quantitatively analyzes the impact of broadband on household tourism engagement and financial allocations. It incorporates comprehensive robustness checks, including placebo tests and algorithm variations, to ensure the validity of the findings.

Within households with broadband access, the results indicate a significant increase of 3.54% and 31.24% in tourism participation and tourism-related expenditures, respectively. This study attributes these outcomes to enhanced household incomes, facilitated online transactions and alleviated credit constraints, highlighting notable disparities in impact across urban versus rural settings and among distinct demographic categories. Additionally, the moderating effects of marital status and household size reveal that married households and a greater number of members tend to leverage broadband access more effectively for making tourism-related decisions and expenditures.

By pioneering the application of the DMLDiD approach to examine household financial behaviors toward tourism, this study contributes novel insights to the economic discourse on the role of digital infrastructure in tourism development. It offers empirical evidence and strategic implications for policymakers and industry professionals who seek to leverage digital connectivity to enhance tourism.

本研究探讨了宽带互联网对中国家庭旅游决策及消费模式的影响, 旨在揭示数字连接在促进旅游活动方面的转型潜力。

本研究采用严格的基于双重/去偏机器学习的差分中差分（DMLDiD）方法, 并利用广泛的面板数据, 定量分析了宽带对家庭旅游参与及资金分配的影响。研究还进行了全面的稳健性检验, 包括安慰剂测试和算法变异, 以确保结果的有效性。

在拥有宽带接入的家庭中, 结果显示旅游参与率和旅游相关支出分别显著增加了3.54%和31.24%。本研究将这些结果归因于家庭收入的增加、在线交易的便利性以及信贷约束的缓解, 且在城乡和不同人口类别之间的影响存在显著差异。此外, 婚姻状况和家庭规模的调节效应表明, 已婚家庭和成员较多的家庭在利用宽带做出旅游相关决策和支出时更为有效。

本研究首次应用DMLDiD方法探讨家庭在旅游方面的财务行为, 为数字基础设施在旅游发展中的作用提供了新颖的见解。研究为政策制定者和行业专业人士提供了实证依据和战略启示, 帮助他们利用数字连接促进旅游业发展。

The entrepreneurial intention of employees refers to the motive of those who work in a company to resign and start their businesses instead of continuing to be wage earners. It is one of the under-studied aspects of entrepreneurship research. Accordingly, this research paper aimed to find out whether perceived person–organization fit was related to the entrepreneurial intentions of employees and whether perceived workplace ostracism and loneliness mediated this process.

A cross-sectional study was conducted to achieve the purpose. The data were collected through a questionnaire technique from a total of 572 employees. Participants were from 20 different provinces of Turkey and 27 different sectors. Hypotheses were tested through the structural equation modeling technique.

Findings indicated that a lack of perceived person–organization fit resulted in entrepreneurial intention. Workplace ostracism resulted in workplace loneliness. Workplace ostracism and loneliness significantly mediated the relationship between perceived person–organization fit and entrepreneurial intention.

To the best of authors’ knowledge, this study was the first to establish and test the relationships between person–organization fit, entrepreneurial intention, workplace ostracism and loneliness. In this regard, findings can benefit researchers and practitioners in better figuring out why some employees leave their companies to start their businesses while others do not.

This research aims to explore the mechanisms and conditions that motivate diners to engage in foodstagramming. It focuses on intrinsic versus extrinsic motivations, and the role of the dining environment in facilitating social connection and social commerce intention.

Two scenario-based experiments were conducted among Chinese participants. Experiment 1 (n = 219) used a one-factor between-subjects design to test the effect of foodstagramming incentives (intrinsic vs extrinsic) on social commerce intention. Experiment 2 (n = 529) used a 2 (foodstagramming incentive: extrinsic vs intrinsic) × 2 (environmental attractiveness: low vs high) between-subjects design to examine the mediation of social connection and the moderation of environmental attractiveness.

Intrinsic incentives more effectively enhance tourists’ social commerce intention than extrinsic incentives. The attractiveness of the dining environment moderates this relationship. Extrinsic incentives significantly boost social commerce intention and social connection in low-attractiveness environments, but not in high-attractiveness environments. Social connection serves as a conditional mediator.

Restaurant managers should prioritize superior service and culinary offerings, and invest in appealing dining environments to encourage tourists to share their dining experiences, leveraging word-of-mouth promotions. In less attractive settings, external incentives like coupons or discounts can promote food selfie-taking and sharing, driving social commerce intention.

This study offers new insights into foodstagramming motivations, highlighting the effectiveness of economic incentives and the role of the service environment in influencing social commerce behaviors. It expands the literature on service environments by explaining their effect on tourists’ sharing, commenting, liking and repurchasing behaviors.

本研究探讨了激励食客进行“美食打卡”行为的机制与条件, 重点分析了内在与外在激励, 以及用餐环境在促进社交联系和社交商务意图中的作用。

研究基于两个场景实验, 实验对象为中国参与者。实验1（n = 219）采用单因素组间设计, 以测试美食打卡激励（内在 vs. 外在）对社交商务意图的影响。实验2（n = 529）采用2（美食打卡激励：外在 vs. 内在）× 2（环境吸引力：低 vs. 高）的组间设计, 考察了社交联系的中介作用以及环境吸引力的调节作用。

内在激励比外在激励更有效地提升游客的社交商务意图。餐饮环境的吸引力对该关系具有调节作用。在低吸引力环境中, 外在激励显著增强了社交商务意图和社交联系, 而在高吸引力环境中则不然。社交联系作为一个有条件的中介发挥作用。

餐厅经理应优先提供优质服务和高水平餐饮, 同时投资于吸引人的用餐环境, 以鼓励游客分享他们的用餐体验, 借此促进口碑传播。在吸引力较低的环境中, 优惠券或折扣等外在激励可以有效促进美食自拍和分享行为, 进而推动社交商务意图。

本研究为美食打卡动机提供了新见解, 突显了经济激励的效果以及服务环境在社交商务行为中的作用。研究扩展了关于服务环境的文献, 阐释了其对游客分享、评论、点赞和复购行为的影响。

Esta investigación explora los mecanismos y condiciones que motivan a los comensales a participar en foodstagramming. Se centra en las motivaciones intrínsecas frente a las extrínsecas, así como en el papel del entorno gastronómico para facilitar la conexión social y la intención de comercio social.

Se realizaron dos experimentos basados en escenarios con participantes chinos. En el Experimento 1 (n = 219) se utilizó un diseño de un factor entre sujetos para comprobar el efecto de los incentivos de foodstagramming (intrínsecos vs. extrínsecos) en la intención de comercio social. En el Experimento 2 (n = 529) se empleó un diseño 2 (incentivo de foodstagramming: extrínseco vs. intrínseco) × 2 (atractivo del entorno: bajo vs. alto) entre sujetos para examinar la mediación de la conexión social y la moderación del atractivo del entorno.

Los incentivos intrínsecos mejoran de manera más efectiva la intención de comercio social de los turistas que los incentivos extrínsecos. El atractivo del entorno gastronómico modera esta relación. Los incentivos extrínsecos incrementan significativamente la intención de comercio social y la conexión social en entornos poco atractivos, pero no en entornos muy atractivos. La conexión social actúa como un mediador condicional.

Los gerentes de restaurantes deben dar prioridad a un servicio y una oferta culinaria superiores, e invertir en entornos gastronómicos atractivos para animar a los turistas a compartir sus experiencias gastronómicas, aprovechando la promoción boca a boca. En entornos menos atractivos, los incentivos externos, como cupones o descuentos, pueden animar a los clientes a hacerse selfies y compartirlos, impulsando así la intención de comercio social.

Este estudio ofrece nuevos conocimientos sobre las motivaciones para el foodstagramming, destacando la eficacia de los incentivos económicos y el papel del entorno del servicio en la influencia sobre los comportamientos de comercio social. Amplía la literatura sobre entornos de servicio explicando su efecto en los comportamientos de los turistas de compartir, comentar, dar “me gusta” y realizar compras repetidas.

Audit firms have a strong historical tradition of professionalism, but they are also commercial entities. This study aims to investigate the relationship between auditor cash compensation and office-level financial performance.

This study uses proprietary compensation expense and financial performance data from audit offices in China. Using the ordinary least squares regressions, this study tests the association between per capita compensation and office-level financial outcomes.

This study provides evidence that audit offices offering higher compensation achieve more profitable performance, as reflected in increased market share, higher return on assets and greater operating profit margins. Mechanism tests suggest that reductions in auditor turnover, driven by compensation incentives, partially account for this performance improvement. Additional tests show that the benefits of compensation incentives are particularly pronounced in audit firms licensed to conduct listed firm audits or when accompanied by staff training and technical development. Furthermore, both partner-level and staff auditor compensation significantly enhance office-level financial performance. The results might be of interest to both practitioners and regulatory bodies.

To the best of the authors’ knowledge, this study is the first to examine the relationship between auditor cash compensation and audit-office profitability. The findings highlight important policy implications for audit firms seeking to retain high-caliber auditors and maximize their economic benefits through human capital investments, including compensation, education, training and technical development.