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The America Rescue Plan (ARP) transformed the Child Tax Credit (CTC) into a more generous, inclusive monthly payment from July through December 2021. However, the expansion has been terminated and the annual CTC has been reinstated. The United States is one of the few OECD countries that do not have a child allowance system and South Korea has recently adopted child allowance in 2018. This study aims to comprehensively review the existing literature and evidence on ARP-CTC in the United States and Universal Child Allowance (CA) in Korea.

The researchers completed a database search between July 1, 2022 and July 20, 2022. For the United States, the search keywords were child tax credit OR expanded child tax credit OR CTC OR child allowance. For Korea, the search keyword was child allowance. Searches were conducted using 79 databases. A total of 36 US studies and 7 Korean studies met all the inclusion criteria and proceeded to the extraction process. A narrative thematic synthesis approach was employed to identify themes in the findings. The results were organized based on the characteristics of the studies and the post-intervention outcomes.

Studies in the United States focused primarily on economic outcomes, including poverty and material hardship, reflecting the concern policymakers and researchers have about child poverty. On the other hand, Korean studies examined employment, economic well-being, psychological well-being and expenditures in a relatively balanced share. Overall, studies found that both ARP-Child Tax Credits and Universal Child Allowance reduced child poverty and improved material hardship. Also, studies in both countries suggested that both policies had positive impacts on parental psychological well-being.

To the authors knowledge, this paper is the first to comprehensively review the impact of the US ARP-CTC in comparison with the Korean child allowance. Two studies reviewed and updated the literature on US ARP-CTC as a round-up paper. Moreover, the authors conduct cross-national comparative analyses between the United States and Korea. The contexts of the child allowance system in the two nations have both similarities and differences, thereby offering a unique opportunity for a comparative study.

The major objective of this research work was to evaluate various physico-chemical characteristics, such as, chemical composition, antioxidant capacity, objective color and texture profile analysis (TPA) of the wheat flour/chickpea flour (CF) blends, so that nutritious baked products could be consumed by the type-2 diabetic persons.

Wholegrain wheat flour (WGF) and white wheat flour (WWF) were substituted with CF at 0 to 40% levels. These wheat flour/CF blends were analyzed for proximate composition, the prepared dough and baked breads were tested for objective color, antioxidant capacity as trolox equivalent antioxidant capacity (TEAC), malondialdehyde (MDA) and total phenolic content (TPC) and TPA.

WGF had the highest TEAC (117.42 mM/100g) value, followed by WWF (73.98 mM/100g) and CF (60.67 mM/100g). TEAC, MDA and TPC values varied significantly among all the three flour samples.

Inclusion of whole chickpea (without dehulling) flour in such type of blends would be another interesting investigation during the future research studies.

These research findings have a great potential for the production of these baked products for human consumption on an industrial scale.

Production of breads using wheat flour and CF blends would benefits the consumers.

Production of Arabic and pan breads using wheat flour and CF blends would, therefore, combine the benefits of both the needed proteins of plant origin and the health-promoting bioactive compounds, in a most sustainable way for the consumers.

This study aims to identify mutually exclusive risk categories and determine whether these categories effectively capture the potential impact of risk disclosures on the initial returns of initial public offerings (IPOs) in the financial and non-financial sectors.

Data were collected from 131 Indian IPO prospectuses (104 non-financial and 27 financial) issued between 2015 and 2021. Content analysis was performed to identify mutually exclusive risk categories, and the effects of these categories on initial IPO returns were assessed by regression analysis

The findings revealed that risk factor disclosures have a significant impact on underpricing, but not all risk factors are relevant. In the current study, in the financial sector, IPO underpricing was mostly driven by technological and competitive risk factors. In the non-financial sector, underpricing was predominantly influenced by operating risk and compliance risk factors.

The limitations of this study include the use of sentence-based context analysis, which does not assess the quality of risk disclosures. The statistical data reduction technique used to generate mutually exclusive risk categories may also be a limitation.

This research has the potential to assist companies in standardizing the disclosure of risks within IPO prospectuses. The insights gained can inform market regulators in designing policies aimed at aiding investors in formulating investment strategies, ultimately enhancing transparency and clarity regarding information disclosure. Moreover, the findings offer valuable guidance to investors in selecting IPOs aligned with their risk tolerance levels.

From a societal perspective, this study represents advancements by guiding regulators towards developing and regulating standardized, mutually exclusive risk factors. Such measures can aid investors in enhancing their decision-making perspectives regarding IPOs, promoting a more informed and confident investment environment.

This study is a pioneering attempt to address knowledge gaps by identifying distinct categories of risk disclosures in IPO prospectuses and examining their potential influence on IPO underpricing in the financial and non-financial sectors in India.

Palm oil is a versatile ingredient of many food and non-food products. Yet, over the last year it has rapidly become a controversial product due to its alleged harmful health and environmental effects. Palm oil has rapidly become a controversial product. As a consequence, many food companies have introduced alternative fat sources into their products, in order to meet consumers’ concerns. The purpose of this paper is to: first, investigate consumer purchase intention by assessing whether the environmental, social and health concerns (HCs) act as drivers with regard to the choice of not consuming products containing palm oil; and second, estimate the direct effect of participants’ information seeking (IS) upon their intention, and whether IS mediates the effects of the attitudinal latent constructs on intention.

A quantitative survey of 608 respondents was performed. A structural equation modelling (SEM) procedure was implemented.

Results show that: first, HC is the main driver of participants’ intention to reduce palm oil consumption; second, consumers’ attitudes towards environment and social fairness exert significant direct effects upon intention; third, IS exerts a direct effect on intention; also, it partially mediates the effects of environmental and social concerns, whereas it totally mediates the HC effect.

This is the first study to address the issue of comparison between different drivers of sustainable consumer intentions using a formal test by SEM. Moreover, findings add insightful discussion points to some important issues concerning the role of consumers in the current food system organisational structure and strategies.

Uneven distribution and mistarget beneficiaries are among problems encountered during post-disaster relief operations in 2010 Mount Merapi eruption. The purpose of this paper is to develop an empirically founded agent-based simulation model addressing the evacuation dynamics and to explore coordination mechanism and other promising strategies during last-mile relief delivery.

An agent-based model which was specified and parameterized by empirical research (interviews and survey) was developed to understand the mechanism of individual decision making underlying the evacuation dynamics. A set of model testing was conducted to evaluate confidence level of the model in representing the evacuation dynamics during post-disaster of 2010 Mount Merapi eruption. Three scenarios of last-mile relief delivery at both strategic and operational levels were examined to evaluate quantitatively the effectiveness of the coordination mechanism and to explore other promising strategies.

Results indicate that the empirically founded agent-based modeling was able to reproduce the general pattern of observable Internal Displaced Persons based on government records, both at micro and macro levels, with a statistically non-significant difference. Low hazard perception and leader-following behavior which refuses to evacuate are the two factors responsible for late evacuation. Unsurprisingly, coordination through information sharing results in better performance than without coordination. To deal with both uneven distribution and long-term demand fulfillment, coordination among volunteers during aid distribution (at downstream operation) is not sufficient. The downstream coordination should also be accompanied with coordination between aid centers at the upstream operation. Furthermore, the coordination which is combined with other operational strategies, such as clustering strategy, using small-sized trucks and pre-positioning strategy, seems to be promising. It appears that the combined strategy of coordination and clustering strategy performs best among other combined strategies.

The significant role of early evacuation and self-evacuation behavior toward efficient evacuation indicates that human factor (i.e. hazard perception and cultural factor) should be considered in designing evacuation plan. Early warning system through both technology and community empowerment is necessary to support early evacuation. The early warning system should also be accompanied with at least 69 percent of the population performing self-evacuation behavior for the effective evacuation. As information sharing through coordination is necessary to avoid redundant efforts, uneven distribution and eventually to reduce unmet demand, the government can act as a coordinating actor to authorize the operation and mobilize the resources. The combination of coordination and another strategy reducing lead time such as clustering analysis, thus increasing responsiveness, is seemly strategy for efficient and effective last-mile relief distribution.

Literature on coordination is dominated by qualitative approach, which is difficult to evaluate its effectiveness quantitatively. Providing realistic setting of the evacuation dynamics in the course of the 2010 Mount Merapi eruption, the empirically founded agent-based model can be used to understand the factors influencing the evacuation dynamics and subsequently to quantitatively examine coordination mechanisms and other potential strategies toward efficient and effective last-mile relief distribution.

The purpose of this study is to use empirical data to examine the hierarchical impact of the Internet of things capability on supply chain integration (SCI), supply chain capability (SCC) and firm performance (FP) in the UK retail industry.

A deductive approach was employed to carry out this research. Structural equation modelling (SEM) was performed using the partial least square method (SmartPLS 3.3.3) to test theoretical predictions which underlie the relationships among Internet of things capability (IoTC), SCI, SCC and FP. Data are collected using an online survey completed by senior executives of 66 large, medium and small firms within the UK retail industry.

The empirical results of this research reveal that IoTC has a significant positive effect on the UK retail industry FP through the mediating role of SCI and SCC.

The research results from this study provide useful management insights for firms within the retail industry into the development of effective strategies for integrating their supply chain alongside the adoption of IoTC into SCI, consequently leading to improvements in FP.

Although previous studies have explored the impact of IoT on FP through the sequential mediating role of SCI and SCC, few have explored the impact of the IoT capability (IoTC) on FP through sequential mediators, i.e. SCI and SCC. This study examines the relationship between IoTC, SCI, SCC and FP in the UK retail industry supply chain to address this knowledge gap. Moreover, this study examines the effects of IoTC on FP by applying partial least square (PLS)-SEM techniques. Testing the sequential mediating role of SCI and SCI is undertaken, and the relationships among IoT-enabled SCI and SCC is analysed to improve FP. The robustness check's result through PLSpredict analysis also confirms the power of the model proposed in this study.

Sustainable management has become a strategic and popular requirement for stakeholders, as the ability to create competitive advantages in the current dynamic business environment and the pressures of digital transformation need to be increased attention in achieving the highest level of sustainable performance. The main objective of this paper is to explore the direct effects of the industrial Internet of things and supply chain visibility on sustainable performance (economic performance, environmental performance and social performance), in addition to evaluating the indirect effects that supply chain visibility plays in these relationships.

To achieve the purposes and objectives of this work, a conceptual model was developed by referring to the current works in the literature, and the theoretical model was developed, and then data were collected through the questionnaire and by the snowball sampling method, as 380 questionnaires were used. In the data analysis, the multivariate analysis technique was used via Covariance-based Structural Equation Modeling (CB-SEM), as hypothesized relationships were evaluated through confirmatory factor analysis (CFA), and then the hypotheses were tested through a structural model.

The results reached the acceptance of all hypotheses, and this means that all hypothesized relationships were positive, as the impact of the industrial Internet of things was positive on each of the supply chain visibility and economic performance, environmental performance and social performance, and also the supply chain visibility mediated the relationship between each of the industrial Internet of things and economic performance, environmental performance and social performance.

The current paper reported a range of theoretical and practical contributions, as this study is the first to examine these hypothesized relationships together in this way and thus helped this study to develop new perceptions about Industry 4.0 technologies and their potential impacts on supply chain and sustainable performance. Also, this study had a variety of management recommendations that allow managers of pharmaceutical manufacturing companies operating in Jordan to develop their technological capabilities and use them to enhance sustainable performance.

The purpose of this paper is to present the organoleptic characteristics of cherry tomatoes from three different geographical areas, and to compare the differences/similarities of Slovenian tomatoes which are cultivated by utilising an innovative technology and have altered organoleptic characteristics, with other cherry tomatoes that are available on the Slovenian market and are of different geographical origin (Dutch and Spanish tomatoes). In an experimental study the authors determined the impact of price and organoleptic characteristics as a whole on the choice of tomatoes by young consumers.

This experimental study is based on a sample of 27 young consumers, and it examines three hypotheses using three different quantitative methods: one-way ANOVA, χ2 and logistic regression.

The authors found that there were statistically significant differences between the perceived organoleptic characteristics of tomatoes grown in three different geographic areas. Young consumers assessed the organoleptic characteristics of the Slovenian tomatoes as the best, followed by the Dutch and Spanish tomatoes. The authors have found that there are statistically significant correlations between the organoleptic characteristics and the price, except for the firmness of tomatoes, which does not significantly affect the price. This cannot be said with regard to price, since there is no statistically significant relationship between this variable and the choice of tomatoes.

The scientific contribution of this study is reflected in the evaluation and comparison of tomatoes from three different geographical regions, and in linking the perceived organoleptic characteristics of tomatoes with the price, and the final selection of tomatoes by the young consumers.

The need to stay competitive amidst ever-changing business environment has shifted competitive strategies from firms to supply chains. Managers are now basing competitive strategies on supply chains acknowledging that supply chains present competitive advantages among other resources. The purpose of the study is to explore the predictive relevance of supply chain collaboration and the extent to which it influences supply chain visibility, stakeholder trust, environmental and financial performances. This study focused on manufacturing firms due to their supplier relationships, consumption of resources, energy and emissions of greenhouse gasses.

The study adopted a survey research design, a quantitative approach and partial least square structural equation modelling technique in making data analysis and interpretations due to its suitability for predictive research models as is the case in this study.

The study hypothesized that supply chain collaboration positively and significantly interacts with supply chain visibility, stakeholder trust, environmental and financial performances. The study results confirmed supply chain collaboration as a significant, positive and a robust influence on supply chain visibility, stakeholder trust, environmental and financial performances thereby projecting win-win scenarios for firms that engage in collaborative supply chain practices.

The study is among the few to indicate findings in relation to the scope of supply chain collaboration's potency in influencing performance from the perspective of manufacturing firms operational in an emerging economy. Thus, this study contributes to understanding the wider scope of supply chain collaboration, its interactions with other firm variables and how it informs decisions of managers, scholars and supply chain partners.