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An alcohol prevention programme, consisting of the implementation of an organisational alcohol policy and skills development training for managers, was delivered in Swedish workplaces. Previous findings revealed challenges in policy implementation because of the lack of dissemination amongst managers. This study aims to describe perceived dissemination barriers of the organisational alcohol policy by managers.

A cross-sectional survey (n = 193 managers) was performed to identify common dissemination barriers in the workplace and complementary case illustrations derived from semi-structured interviews (n = 18 managers) were used to understand the dissemination barriers of the organisational alcohol policy. Frequency distributions were presented to describe common perceived barriers.

Sixty-five per cent of managers reported that their workplace had not changed their approach to addressing alcohol-related issues compared to their usual practice before programme delivery. Various organisational factors, such as deprioritisation of programme dissemination, lack of communication and inadequate strategies were some of the common barriers perceived by managers. Moreover, managers reported uncertainties regarding any changes concerning the workplace’s approach for addressing alcohol-related issues. Increased efforts in disseminating the organisational alcohol policy can reduce uncertainties among managers.

A thorough process evaluation to understand processes in programme delivery and implementation is necessary to ensure the uptake of the intervention.

This study highlighted the complexity of disseminating an alcohol policy in a dynamic setting, such as the workplace, and provided the importance of addressing organisational obstacles.

Sustainable development involves companies on an individual, organizational and social level requiring the adoption of business models or innovations capable of privileging the co-creation of mutual value with a view to sustainability. From an organizational perspective, this paper aims to show that knowledge brokers, by making explicit their roles as mediators of interactions and acting on dynamic capabilities (DCs), can generate a proactive approach to the three dimensions of sustainability and specifically allows capabilities to positively impact the propensity toward sustainable supply chain management (SSCM) practices.

This study offers an empirical analysis of 200 companies in the agro-food sector participating in a knowledge brokerage system activated by protection consortia. It uses a multiple regression technique that allows for observing relationships between DCs and SSCM.

Absorptive, adaptive and innovative capabilities, when understood and brokered, have a positive and direct impact on the SSCM.

As there have rarely been frameworks developed that correlate knowledge brokerage, DCs and sustainability, this paper suggests that DCs, when adequately valued by the knowledge broker, allow for identifying the requirements of the various stakeholders regarding sustainability and changes in market scenarios to generate sustainability practices along the supply chain.

Research on customer-perceived relationship value (CPRV) in business-to-business (B2B) markets has flourished over the past two decades. This paper aims to meta-analytically take stock of this research stream. It creates a comprehensive overview of the theoretical bases of CPRV research and establishes CPRV in its nomological network. The latter includes relationship benefits and sacrifices, offer quality, trust, switching costs, satisfaction, commitment, loyalty and salience of alternatives. Meaningful boundary conditions of the links to and from CPRV emerge from this research.

To locate suitable primary studies for inclusion in this meta-analysis, a comprehensive literature search was performed. Selection criteria ensured that only suitable B2B samples were included. Meta-analytical random and mixed-effects models were performed on a sample of k = 83 independent data sets from 94 primary publications, with a total n = 22,305.

All constructs are strongly related to CPRV in the expected direction, except for switching costs and salience of alternatives with a moderate relationship and relationship sacrifices with a non-significant mean association. Firm type (manufacturing, non-manufacturing), key informant role (purchaser, non-purchaser), supplier offering type (goods, services) and measurement approach (reflective, formative) function as boundary conditions in the moderation analysis.

This study is one of the very rare meta-analyses that draws exclusively from B2B marketing primary studies. It summarizes and solidifies the current theoretical and empirical knowledge on CPRV in business markets. The novel inclusion of boundary conditions offers additional insight over primary studies and makes for interesting new research directions.

The issue of tax evasion through fraudulent financial reporting committed by companies is a major concern facing the tax authority in Malaysia. As such, the purpose of this study is to propose a cohesive model of predicting tax evasion from the perspective of fraudulent financial reporting amongst small- and medium-sized enterprise (SME) taxpayers.

The proposed model for this study is designed to explore the extent of the relationships between the independent variables: family ownership firms, company size, presence of tax professionals, company’s duration in business and frequency of tax audits and the moderating variable, i.e. tax audit officers’ level of competence; and the dependent variable, i.e. tax evasion from the perspective of fraudulent financial reporting. This study is grounded on four theories: agency theory, political cost theory, economic deterrence theory and competency theory. Data will be gathered from actual audit cases resolved by the Inland Revenue Board of Malaysia. Ordinary least square regression analysis is proposed for the investigation.

This study anticipates that family ownership firms, company size, presence of tax professionals, company’s duration in business and frequency of tax audits could be associated with tax evasion amongst SMEs in Malaysia. This study further proposes that highly competent tax audit officers could mitigate the relationship between frequency of tax audits and tax evasion practices amongst SMEs in Malaysia.

This study should be able to provide a cohesive model of predicting tax evasion from the perspective of fraudulent financial reporting amongst SMEs in Malaysia. Research on fraudulent financial reporting amongst SMEs is very limited, especially involving the level of competence of the tax audit officers; therefore, this study should contribute to the tax evasion literature by providing a comprehensive model of predicting tax evasion through fraudulent financial reporting using a Malaysian tax setting.

This paper aims to explore the conditions in a business-to-business-to-consumer (B2B2C) context characterized by new technologies. Innovations enhance disintermediation and pursue sustainability goals that drive customers’ willingness to use eco-friendly delivery options, namely, parcel lockers – in e-commerce and their impacts in terms of communication and transparency along the supply network.

The study conducted an extensive survey in Italy and Germany, collecting 1,010 usable responses. Structural equation modelling was used to analyse the data with the aim of identifying the factors that drive customers’ willingness to use parcel lockers and the effect on customers’ behaviour as determined by the disclosure of information about the environmental performance of different delivery options.

The results highlight several factors affecting the willingness to use parcel lockers, namely, performance and effort expectancy, social influence, technology anxiety, hedonistic motivation and environmental knowledge. The results also demonstrate that the disclosure of information about the environmental performance of different delivery options influences customers’ behaviour.

This paper faces several limitations, mostly related to the focus on just two countries, the use of cross-sectional data and the survey’s explicit reference to just one type of product. Nevertheless, the findings contribute to the discussion on the relevance of information sharing along the supply chain, providing favourable evidence in this regard. It also improves the stream of research concerning technology adoption in the context of e-commerce, highlighting factors that can lead consumers to use eco-friendly self-service technologies.

The results can support companies in understanding how they can design and manage the last mile of delivery to jointly achieve customer satisfaction, process efficiency and superior environmental performance.

This pioneering contribution studies the adoption of delivery solutions for e-commerce and its implications for the supply network.

Laser additive manufacturing is widely utilized to fabricate the Ti6Al4V alloy, but it requires post-processing to improve its performance. This paper aims to propose laser peening (LP) as an effective way to improve the surface characteristics of the Ti6Al4V alloy fabricated by direct laser deposition (DLD).

Surface integrity including surface roughness, porosity, residual stress and microhardness are investigated in detail before and after LP treatment. Microstructure evolution is characterized by the electron backscatter diffraction (EBSD) to analyze crystal phase, grain boundary misorientation and texture.

Multiple overlapping layers of LP treatment result in slight influence on the polished surface of DLD-built samples. Porosity measured by the Archimedes test is found to be greatly decreased after LP treatment. Compressive residual stresses are significantly induced, the magnitude of which is greatly increased by increasing layers of LP treatment. And, local weakening or enhancement of residual stress in depth is observed because of pore and inclusion defects in the DLD-built Ti6Al4V alloy. Favorable hardness property can be obtained after multiple overlapping layers of LP treatment. EBSD analysis shows that LP treatment with multiple layers can introduce a large amount of lower-angle boundaries, indicating that dislocations beneath the top surface could induce a strain-hardened layer. The microtexture of the DLD-built Ti6Al4V alloy cannot be eliminated to decrease the anisotropy of the mechanical property.

The variation of porosity observed after LP inside the DLD-built Ti-Al-4V is attractive but requires more detailed work to analyze the evolution of pore geometry.

Surface treatment of an additive manufactured titanium alloy was carried out to improve its fatigue resistance.

This work is original in proposing LP as an effective post process for the surface treatment of an additive manufactured titanium alloy through analyzing the surface integrity and microstructure evolution.

This paper examines the moderating effect of good corporate governance on the association between internal information quality and tax savings.

This study uses a quantitative approach. It employs an Australian sample of analysis composed of 1,295 firm-year observations from the period 2017 to 2021. Data relating to corporate governance are hand-collected from the annual reports.

Based on the result of the analysis, this study demonstrates that the interaction between corporate governance and quality of internal information is positively associated with tax savings. Superior corporate governance is critical in activating the effect of internal information quality on tax savings. This finding is robust to a battery of robustness checks and additional tests.

This examination utilizes only publicly traded companies from one developed country.

For the company management, an effective governance structure must be at the top because it will determine the development of all other areas. This study emphasizes the need to continuously improve the effectiveness of corporate governance practices. For long-term investors, an important indicator that can be considered in assessing the “safety” of a company’s tax strategy is its corporate governance aspects. For regulators, this study is expected to assist regulators in creating a more adequate corporate governance implementation and disclosure package to be implemented by corporations in the future.

This study provides new evidence on a crucial construct that can strengthen the relationship between internal information quality and tax savings.

Although many researchers have widely studied additive manufacturing (AM) as one of the most important industrial revolutions, few have presented a bibliometric analysis of the published studies in this area. This paper aims to evaluate AM research trends based on 4607 publications most cited from year 2010 to 2020.

The research methodology is bibliometric indicators and network analysis, including analysis based on keywords, citation analysis, productive journal, related published papers and authors indicators. Two free available software were employed VOSviewer and Bibexcel.

Keywords analysis results indicate that among the AM processes, Selective Laser Melting and Fused Deposition Modeling techniques, are the two processes ranked on top of the techniques employed and studied with 35.76% and 20.09% respectively. The citation analysis by VOSviewer software, reveals that the medical applications field and the fabrication of metal parts are the areas that interest researchers greatly. Different new research niches, as pharmaceutical industry, digital construction and food fabrication are growing topics in AM scientific works. This study reveals that journals “Materials & design”, “Advanced materials”, “Acs applied materials & interfaces”, “Additive manufacturing”, “Advanced functional materials” and “Biofabrication” are the most productive and influential in AM scientific research.

The results and conclusions of this work can be used as indicators of trends in AM research and/or as prospects for future studies in this area.

The purpose of this paper is to study the functionality of additively manufactured (AM) parts, mainly depending on their dimensional accuracy and surface finish. However, the products manufactured using AM usually suffer from defects like roughness or uneven surfaces. This paper discusses the various surface quality improvement techniques, including how to reduce surface defects, surface roughness and dimensional accuracy of AM parts.

There are many different types of popular AM methods. Unfortunately, these AM methods are susceptible to different kinds of surface defects in the product. As a result, pre- and postprocessing efforts and control of various AM process parameters are needed to improve the surface quality and reduce surface roughness.

In this paper, the various surface quality improvement methods are categorized based on the type of materials, working principles of AM and types of finishing processes. They have been divided into chemical, thermal, mechanical and hybrid-based categories.

The review has evaluated the possibility of various surface finishing methods for enhancing the surface quality of AM parts. It has also discussed the research perspective of these methods for surface finishing of AM parts at micro- to nanolevel surface roughness and better dimensional accuracy.

This paper represents a comprehensive review of surface quality improvement methods for both metals and polymer-based AM parts.