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The objective of this study is to generate new fiscal transparency indicators based on fiscal sustainability reports voluntarily disclosed by Chilean companies, leaders in Latin America in the issuance of green, social and sustainability corporate bonds (OECD, 2023a; OECD, 2018).

The sample included the analysis of sustainability reports of 30 Chilean companies with the highest market capitalization published in the period 2021. A correlation was carried out for each of the companies in the sample with the intention of detecting differences between several groups of paired dichotomous variables. For this, Cochran's Q test was used; the McNemar test; the Friedman test; the Wilcoxon test; the Levene test and the Kruskal−Wallis test were also used.

In the case of the companies in the sample, for the 2021 period there was an increase in disclosures of tax strategies compared to the study carried out by Faúndez-Ugalde et al. (2022) for the period 2020. However, there is still a lower degree of compliance in reporting fiscal risks and “country by country” information.

The commitment of companies to assume tax transparency standards improves their behavior in compliance with their tax obligations and provides greater certainty to develop actions to mitigate their tax risks.

The results demonstrate practical implications, where fiscal sustainability reports can enhance the work of tax administrations by defining indicators of good fiscal practices.

This study expands the research on the fiscal sustainability standards of Chilean companies, thus providing a deeper understanding of their performance regarding fiscal transparency.

Leakage serves as a core indicator of sealing performance degradation, particularly under high-speed and heavy-duty operational where increased leakage is common. Within heavy-duty vehicle transmissions, the leakage can lead to excessive pressure loss and eventual transmission failure. This study aims to introduce a predictive method for assessing sealing ring leakage in vehicle transmissions based on operating conditions.

Seal test was carried out using a specialized seal test rig. Various data points were collected during this test, including leakage, friction torque, oil temperature, oil pressure and rotating speed. The collected data underwent noise separation and reconstruction using the complete ensemble empirical mode decomposition with adaptive noise method. Subsequently, a leakage prediction model is developed using the random forest regression with parameter optimization. A quantitative evaluation for influencing factors in leakage prediction process is investigated.

The results achieve a mean accuracy index exceeding 95%, demonstrating close alignment between predicted and actual leakage values. Feature contribution results highlight that the trends of the oil temperature, friction torque and oil pressure significantly affect the leakage prediction, with the oil temperature trend exerting the most substantial influence.

This work sheds light on the interplay between operating conditions and sealing performance degradation, offering valuable insights for understanding and addressing sealing issues effectively.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-07-2024-0271/

Given the competitiveness of the business environment globally, environmental, social and governance (ESG), which represents a sustainable development framework that integrates environmental, social and corporate governance factors, has become an increasingly recognized concept in emerging markets. In the case of Ghana, its implementation is influenced by several factors, including leadership.

Drawing on the resource-based view theory, higher-order theory and stakeholder theory, we developed and evaluated a serial mediation model to explain how ESG performance and corporate reputation can connect transformational leadership to enhance competitive advantage. Utilizing the Process Macro model 6 in SPSS, data were collected from 340 senior managers/executives and middle-level managers from European multinational firms operating in Ghana.

The results indicate that transformational leadership positively affects ESG performance. Enhanced ESG performance, in turn, leads to improved corporate reputation, which subsequently results in a stronger competitive advantage.

This study is limited to European multinational firms operating in Ghana, which may restrict the generalizability of the findings to other contexts or regions.

The findings suggest that organizations aiming to strengthen their competitive advantage should prioritize transformational leadership practices that foster ESG initiatives, as these are critical drivers of corporate reputation and market positioning.

This study provides new insights into the interwovenness between ESG performance and leadership in enhancing corporate reputation and competitive advantage within the context of emerging markets.

Organizations' technological management capabilities (TMC) have emerged as a powerful tool to enable manufacturing firms to deal with environmental issues. This empirical investigation aims to introduce and validate a novel conceptual framework that seeks to uncover the latent relationships among the selected constructs of this study. Organizational TMC could enhance green production (GP) and reinforce the green competitive advantage (GCA) among manufacturing firms. Therefore, this research investigates the role of TMC of firms such as artificial intelligence capability (AIC), big data analytics capability (BDAC) and Internet of things capability (IOTC) in reshaping green innovation (RGI), employee development (ED), GP and GCA.

The Partial Least Squares-Structural Equation Modeling was proposed to test and validate this research’s conceptual model using 463 valid responses from manufacturing under the China–Pakistan Economic Corridor (CPEC) umbrella.

Our statistical findings confirmed that TMCs such as AIC, BDAC and IOTC supported the GP and CGA. ED and RGI positively correlated to GP. The hypotheses testing results also confirmed the mediating role of ED, RGI and GP and the moderating role of green firm innovativeness capability (GFIC) in the underdeveloped context of the manufacturing industry under the CPEC.

Moreover, the statistical findings of this study extend the existing literature by validating the possible direct, indirect/mediation and indirect/moderation relationship between TMC and GCA.

This study aims to improve the lubrication performance of molybdenum disulfide powders at textured surface of cemented carbide materials, a squeeze motion of vibration assistance method was introduced and investigated.

Surface texture was fabricated on YT15 cemented carbide samples using a laser marking machine. After that, a tribological experiment was carried out on a self-built friction testing machine under different amplitude and frequency of squeeze motion conditions. Moreover, a simulation model was also established to verify the principle of squeeze motion on the lubrication performance improving of MoS₂ particles at textured interfaces.

Analysis results indicated that surface texture on test sample can increase the storage ability of solid lubrication particles, and the lubrication film at the contact interface is more easily formed due to the reciprocating action. Squeeze motion can improve the storage ability of it due to an intermittent contact, which provides an opportunity for MoS₂ particles infiltration, and then a more uniform distribution and load-bearing properties of force chain are also established and formed simultaneously. Thus, a better tribological performance at the contact interface is obtained.

The main contribution of this work is to provide a reference for the molybdenum disulfide powder lubrication with textured surface of cemented carbide materials.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-05-2024-0166/

The core objective of this study is to provide an in-depth quantitative assessment of the efficiency of public library knowledge services (PLKS) in China and to scrutinize the factors that have a significant impact on the efficiency of PLKS. Furthermore, this study also aims to examine the characteristics and evolving patterns of PLKS in China and to propose strategies for enhancing the quality of services provided by public libraries. The findings of this paper are expected to provide valuable references for current academic research and practice areas, guiding and promoting exploration and development in related fields.

To analyse and evaluate the operation mechanism and efficiency of PLKS, this study creatively constructs a multi-stage PLKS efficiency evaluation model and provides related indicators. Based on this process, the super-efficiency network slacks-based measure model was used to analyse the efficiency, and dynamic qualitative comparative analysis was adopted to analyse the recipes about the influencing factors of PLKS. Ultimately, through a comprehensive interpretation of the measured data and the integration of extant societal development conditions, the authors put forth relevant recommendations.

In the first stage, PLKS in China meets the basic requirements, but in the second stage, there is evident resource wastage. In addition, there are five recipes in PLKS of China. These five recipes reveal the configuration relationship between the factors that affect PLKS. The results show that PLKS in China are different in different regions, and the effects of the influencing factors are also different.

In this study, the authors provide an exhaustive deconstruction and interpretation of PLKS, thereby proposing a three-stage PLKS efficiency conversion process. Furthermore, the authors have identified a set of readily accessible and quantifiable indicators. It is worth emphasizing that the authors have taken a unique approach to analyse the elements affecting PLKS from the perspective of configuration, which has significantly broadened the boundaries and depth of PLKS research.

The study was initiated to test the relationship of social media site addiction on librarians' performance. Furthermore, the study also tested the mediating role of task distraction and moderating role of effective self-control in aforesaid relationship.

This was an empirical study, and data for the research were collected through a standardized questionnaire from 503 librarians who were having Facebook accounts and are questionnaire developed through “Google Forms” and the link of the questionnaire was distributed using Facebook groups. Data was analyzed using descriptive analysis, correlation, Baron and Kenny's approach, and Normal Test Theory.

Results indicate that social media addiction is an important factor for that is reducing librarians' performance. At the same time task distraction also adds to negative impact of social media addiction on librarians' performance. However, effective self-control can reduce the negative impact of social media addiction on their performance.

This research has some important theoretical as well as practical implications for librarians, library management, and well as for policy makers and government.

Social media is commonly used for communication but when it becomes addiction, it can reduce the employees' performance. Most of existing researched focused on positive aspects of social media; only few researches explored the negative impacts of social media. The proposed relationship was never tested on librarians. This study filled this literature gap and proposed as well as empirically tested a model for evaluating negative impact of social media on librarians' performance.

The purpose of this study is to assess how managerial capability affects artificial intelligence (AI) adoption and employee well-being now in a dynamic context of organizational change. This study investigated the role that managerial capability and organizational support play in facilitating successful AI technology implementation within organizations. The study seeks to provide an integrated perspective on how organizations can help mitigate the effects of AI anxiety and improve the well-being of employees.

A survey questionnaire was administered to collect data from 324 employees and managers working in small- and medium-sized enterprises (SMEs) located in Pakistan. Partial least squares-structural equation modeling (PLS-SEM) was employed using Smart PLS version 4.1.0.3 to analyze the relationships between the study variables.

The findings of the study show that AI anxiety can significantly impact employee well-being. However, the relationship was moderated by organizational support. When organizational support was high, the effects of AI anxiety decline on employee well-being.

This study offers three important implications; it adds to our understanding regarding AI adoption and its effect on employee well-being by addressing how managerial interventions may facilitate the smooth integration of AI technology and examining the moderating effect that organizational support might have over the association between anxiety and employee well-being. Additionally, we have offered a nuanced view of the potential impact of AI adoption on employees and offered practical recommendations for organizations to undertake to address AI anxiety and promote employee well-being during AI implementation.

This study drawing upon opportunity-ability-motivation (OAM) theory focuses on digital entrepreneurship opportunities (DEOs), knowledge generation capabilities (EKGCs) and enterprise market-sensing capabilities (EMSC) affecting digital innovation in terms of exploitative and exploratory DIs.

Employing quantitative methodology on a sample of 352 software SMEs' managers, the study employed a hierarchical regression analysis to investigate whether and how digital entrepreneurship opportunities and knowledge generation capabilities support and nurture both DIs. Additionally, the moderated–mediation effect of market-sensing capabilities on the relationships among digital entrepreneurship opportunities, enterprise knowledge generation capabilities and DIs are considered.

The study findings reveal that digital entrepreneurship opportunities influence exploitative and exploratory DIs. Knowledge generation capabilities partially mediate the relationship between digital entrepreneurship opportunities and exploitative and exploratory DIs, respectively. Moreover, market-sensing capabilities strengthen not only the effect of digital entrepreneurship opportunities on knowledge generation capabilities but also the effects of knowledge generation capabilities on exploratory DI. The moderated–mediation outcomes reveal that the mediating role of knowledge generation capabilities on the relationship between digital entrepreneurship opportunities and both DIs is stronger when EMSC are high.

This research integrates the opportunity-ability-motivation perspective to present a comprehensive framework that reveals the intricate interdependencies among digital entrepreneurship opportunity, knowledge generation and market-sensing capabilities in driving both exploratory and exploitative digital innovation in software SMEs. This approach significantly enhances our understanding of how software SMEs can strategically strengthen their internal skills and resources, ultimately leading to superior digital innovation outcomes.

While much attention has been given to work-related factors influencing turnover intention through affective commitment, little focus has been directed to non-work factors affecting the service industry. Hence, this study aims to investigate the impact of links, fit and sacrifice, representing off-the-job embeddedness in the community, on turnover intention in the hospitality industry of Ghana: Sub-Sahara Africa using the theory of conservation of resources (COR) and social exchange. The model has been extended to include affective commitment as the mediating mechanism.

A multi-wave technique was used to collect data through a questionnaire from 341 full-time frontline hospitality employees in Ghana. The responses were analysed using AMOS software structural equation modelling.

The findings show that links, fit and sacrifice significantly influence employees’ turnover intentions. Moreover, it has been observed that affective commitment decreased the negative relationship and partly mediated the main relationship between the dimensions of off-the-job embeddedness and turnover intention.

The study’s results and academic, practical implications and limitations are discussed for future research.

This study emphasises the theory of COR to demystify community factors employees deem as valued resources, which lighten up their commitment to their organisation and decrease their intent to leave.