Empirical Data Research Articles

Breaking the Boundaries in the Digital Age: Open Banking and Tax Evasion

In this paper, we examine the relationship between open banking and tax evasion. As the open banking literature is still evolving, we try to systematically analyze the literature on conventional banking and tax evasion and then extend the discussion in the context of open banking. The popularity of open baking recently raises a question about its relationship with tax evasion. Digital banking and digital taxation contributed positively to mitigating tax evasion in the context of conventional banking. However, in open banking, the customers can decide to what extent they will share any transaction-related data with their bank, while they can also choose to complete direct transactions with third parties. This creates a new challenge in relation to the mitigation of tax evasion, which is the focus of this paper. Due to lack of granular empirical data, we conduct a systematic literature review and a bibliometric analysis to track the development of the relevant academic debates and identify the arguments that have been presented in relation to this topic. This approach is recognized as well suited for emerging topics in finance research, particularly when data are scarce, as evidenced by studies on COVID-19 and biodiversity. We find that the gaps of the current regulatory framework, at both the national and supranational level, have created challenges and uncertainties at multiple levels. Nonetheless, the findings of the study suggest future research directions and offer valuable guidelines for regulators in utilizing open banking.

Sustainability risk management: Exploring the role of artificial intelligence capabilities through an information-processing lens.

The global sustainability movement is reshaping the operational requirements and managerial approaches of maritime firms, resulting in the emergence of unprecedented and complex risks in the sector. This has driven maritime firms to leverage digital tools, such as artificial intelligence (AI) capabilities, to enhance their sustainability risk management (SRM) endeavors. Drawing on the organizational information-processing theory (OIPT), this study proposes four AI capabilities: customer value proposition, key process optimization, key resource optimization, and societal good. It examines their influence on sustainability-related knowledge management capabilities (SKMC), stakeholder engagement, and SRM. A survey questionnaire was used to gather responses from 157 maritime professionals across various sectors of the industry, providing empirical data for analysis. Employing structural equation modeling, the findings reveal that AI capabilities can improve SKMC. These findings enhance existing literature by using OIPT concepts to investigate the interplay among the constructs that lead to better SRM in maritime firms. Furthermore, the study offers managerial guidance by providing insights into AI capabilities that maritime firms should incorporate into their operations, fostering best practices to effectively manage sustainability risks and ensure the firm's long-term survival.

Advanced cement composites: Investigating the role of graphene quantum dots in improving thermal and mechanical performance

The investigation of graphene quantum dots (GQDs) at very small nano- and atomic sizes is a novel approach in the fields of structural cement, concrete, and ceramic materials, which have not been thoroughly explored. This study investigates the comparative effects of two variations of GQDs, Qdl and Qdp, against a control mixture to assess the potential of graphene derivatives in enhancing thermal and mechanical properties of cement composites. The research presents their influences across a wide range of attributes, including flowability, bulk density, permeable voids, water absorption, compressive strength, flexural strength, surface temperature, thermal conductivity, thermal diffusivity, specific heat capacity, Brunauer-Emmett-Teller (BET) isotherm, thermogravimetric analysis (TGA), and microstructural characteristics. The empirical data underscore the superior freshness, physical, mechanical, and thermal attributes of GQDs-infused cement composites. Notably, the composites with 0.3 % Qdl show 20.8 % and 50 % increases in compressive and flexural strengths, respectively. On the other hand, the composites with 1.2 % Qdp show significant improvements in both compressive and flexural strengths, being 40 % and 108 % stronger than the control, respectively. Additionally, the thermal properties of the composites exhibit a proportional enhancement with increasing GQDs content. Microstructural analyses reveal a nano-bridging mechanism well-uniformly facilitated by the secondary nucleation and crystallization of calcium silicate hydrate (CSH) gel. This investigation offers innovative insights into the incorporation of GQDs in cement composites, highlighting their potential to create highly conductive structural cement and ceramic.

Friendly, not friends: migrant settlement and diverse social ties in Australian regional cities

ABSTRACT Visa policies and pathways are increasingly driving international migration to Australia’s regional and rural centres. Often embedded within a multicultural imaginary, notions of friendliness and neighbourliness are instilled in the ‘small town’ narratives of these regional cities. However, little is known about whether this friendliness translates to the formation of deeper, meaningful connections that create the conditions for a sense of belonging to emerge. Drawing on empirical data from two regional cities across Queensland, this research investigates the challenges and barriers to forming friendships between migrant communities and ‘local’ Australian residents. We explore how co-ethnic relationships, while significant, do not always benefit and bolster migrants’ sense of belonging in the regions. Instead, we argue that inter-ethnic friendships with other migrant communities offer pathways to belonging in regional contexts. In doing so, we challenge prevalent assumptions regarding the inherent value of co-ethnic ties and the tensions so often raised within inter-ethnic relations.

Harnessing the power of AI and IoT for real-time CO2 emission monitoring

Global CO2 emissions have been an essential topic of the environmental discussion. Still, empirical data is needed to support arguments that high-quality government actions could reduce these emissions. By analyzing data from 137 nations from 2000 to 2020, we offer strong evidence that state policies focused on promoting healthy ecosystems, sustainable economic growth, and transcendent legislative changes are capable of decreasing CO2 emissions. Based on our findings, there are essentially three critical institutional factors that need to be improved for environmental policies to be efficient: the concept of law, which protects citizens' intellectual property rights; citizens' speech, which allows them to participate in elections and represent themselves freely, and the management of corruption. Policies aimed at promoting economic growth, lowering oil and gas use, enhancing the usage of green energy by the public and private sectors, and enhancing such institutional factors are all necessary components of a climate-friendly financial strategy.

Simulating polarization characteristics of arbitrary-layer target systems’ infrared radiation by photon tracing strategy

It remains a big challenge to simulate and perceive polarization characteristics of coated targets’ infrared radiations, especially for the targets coated with several layers. In this paper, an arbitrary-layer radiational target system model (ARTSmodel) is constructed based on photon trace strategy (PTS) and Monte Carlo algorithm (MCA) to resolve this problem by continually tracing the evolution of the radiating photons’ state of polarization (SoP). In the proposed ARTSmodel, multiple scattering events among different coat layers are well represented, and the wide-band property of the radiations is accounted as well. Additionally, the infrared radiations are regarded as photon packages, and continually traced until they leave the topmost layer and get captured by the sensors bestrewing the entirely upper hemisphere space, whose values will form an upper-hemisphere-space polarization data (UPD) distribution. The UPD is compared with the analytic method and empirical data, and the consistency of results evidences the effectiveness and reliability of the proposed model. Moreover, the UPD and its representation in the Poincare sphere demonstrate that the proposed model provides a new and practicable way to coated target identification and analysis.

Phase-field approach for fracture prediction of brittle cracked components

The versatility of the phase-field method (PFM) in predicting elusive fracture trajectories has attracted researchers in recent years; however, limited focus has been directed toward fracture load prediction for brittle materials. This study presents a computationally low-cost and straightforward framework based on phase-field modeling to predict the fracture loads and fracture initiantion angles of brittle cracked components under in-plane loading conditions. The framework was assessed through a comprehensive comparison between numerical and experimental data for various specimens and test configurations. Despite using 1D analytical formulations for calculating phase-field parameters, great accordance between empirical data and simulation results demonstrated the effectiveness of the proposed model. A technique that restricts the computation of the phase-field variable merely around the crack tip was applied to significantly reduce the computational costs of PFM simulations. Furthermore, we examined different numerical aspects and confirmed the robustness of the proposed procedure.

Практики обращения в православие возрастной когорты 70+: модель «отложенного обращения»

The article presents an analysis of the practices of conversion to Orthodoxy of the age cohort of 70+ in the context of the "deferred conversion" model. The degree of elaboration of the problem in modern Russian sociological discourse is described. The author's definition of the treatment process is proposed. The theoretical and methodological foundations of the analysis of the process of conversion to Orthodoxy are indicated, including: an interdisciplinary approach; an integrative paradigm in the sociology of religious conversion (religious conversion); a generational approach. The description of a qualitative sociological study of the peculiarities of conversion to Orthodoxy of the age cohort of 70+ is presented. The purpose of the study is to identify the structural components and meaningful characteristics of the process of conversion to Orthodoxy of the age cohort of 70+. It is noted that within the framework of the study, empirical data was collected using the biographical method, the sample was built using the "snowball" method, the survey of respondents was conducted using semi-structured biographical interviews. The subjects of the study were parishioners of urban and rural Orthodox churches (n = 23) – people born in the 1920s (n = 4), 1930s (n = 7), 1940s (n = 12). On the basis of the results of the study, the general description of the cases of "delayed conversion" to Orthodoxy of the age cohort of 70+ is proposed. The practices of conversion to Orthodoxy of this social group are described: mastered in the parental family; reproduced during the period of suspension of the development of Orthodox identity; intensifying the process of conversion in old age.

Customer satisfaction scores: New models to estimate the number of fake reviews

In this paper we develop new models for the distribution of customer satisfaction scores. This leads to new approaches for estimating the number of fake reviews in empirical data. Modifications of the basic model are presented that account for the propensity of extreme positive and negative reviews, and a potential lack of engagement on the part of reviewers. Further work to incorporate price and cultural effects is proposed.

The Value of Cultural Models in Eating Disorders Research in Korea: A Call for More Culturally Specific Works.

The study by Monocello et al. presents findings from a cultural model analysis providing support for culturally bounded understandings of weight and shape and body ideals, and identifying factors that vary across culturally anchored weight categories. In this commentary, we highlight the value of utilizing emic perspectives and employing cultural models in research focused on body image and disordered eating, and the usefulness of these empirical data among Korean men who constitute an underrepresented group in the eating disorders literature. In addition, methodological and contextual aspects that warrant consideration in the interpretation of the results are highlighted. Finally, directions for future research are presented focused on body image and disordered eating among Korean men, as well as leveraging cultural models more broadly in the field. We hope that the study by Monocello and colleagues will stimulate additional research that centers the perspectives of underrepresented groups in ways that elevate and honor their experiences and help to shift the field away from a White-centered perspective.

Outlier Detection in Streaming Data for Telecommunications and Industrial Applications: A Survey

Streaming data are present all around us. From traditional radio systems streaming audio to today’s connected end-user devices constantly sending information or accessing services, data are flowing constantly between nodes across various networks. The demand for appropriate outlier detection (OD) methods in the fields of fault detection, special events detection, and malicious activities detection and prevention is not only persistent over time but increasing, especially with the recent developments in Telecommunication systems such as Fifth Generation (5G) networks facilitating the expansion of the Internet of Things (IoT). The process of selecting a computationally efficient OD method, adapted for a specific field and accounting for the existence of empirical data, or lack thereof, is non-trivial. This paper presents a thorough survey of OD methods, categorized by the applications they are implemented in, the basic assumptions that they use according to the characteristics of the streaming data, and a summary of the emerging challenges, such as the evolving structure and nature of the data and their dimensionality and temporality. A categorization of commonly used datasets in the context of streaming data is produced to aid data source identification for researchers in this field. Based on this, guidelines for OD method selection are defined, which consider flexibility and sample size requirements and facilitate the design of such algorithms in Telecommunications and other industries.

Evaluation of pool-and-weir fishway efficiency for the upstream spawning migration of Qinghai Lake's naked carp

Przewalski's Naked Carp (Gymnocypris przewalskii) is a typical migratory fish species of the Qinghai Lake region (China). This study focused on the Gangbei Channel fishway located in the Shaliu River, a tributary of Qinghai Lake. A fish passage study was conducted during the peak of the upstream migration of G. przewalskii, and entry proportion and passage efficiency in the Gangbei channel fishway was monitored in real-time using PIT-Telemetry. A detailed hydraulic characterization of the fishway was done using a 3-D numerical model validated by in-situ measurements, and combined with empirical swimming ability data for the species. The results showed that: (1) the proportion of released G. przewalskii entering and passing the fishway were 13% and 5%, respectively; (2) discharge, fish body length, salinity, and diel period were key factors affecting the attempt rate of the G. przewalskii; (3) The critical swimming speed and sprint swimming speed at 50% of G. przewalskii reaching fatigue were 1.02 m/s and 1.91 m/s, respectively; (4) Based on the swimming ability of G. przewalskii and the hydraulic characteristics of the fishway, the flow velocity at the weir sections of the fishway exceeded the sprint swimming ability of G. przewalskii, creating a velocity barrier. Data derived from this study will be used to provide a more comprehensive theoretical basis and data reference for the eco-hydraulic reconstruction of pool-and-weir fishways providing an efficient upstream passage for the conservation of G. przewalskii and other species.

Assessing the maturity of integration of health and social care in Finland – findings from a pilot study

PurposeIntegrated care is the leading approach to developing health and social care services in Finland. After the national health and social care reform, the importance of assessing integration has been emphasized. The aim of this study was to pilot the SCIROCCO tool, which assesses integration maturity, in Finland. The SCIROCCO tool was translated and adapted to the Finnish health and social care context. The feasibility and utility of this tool for assessing the maturity for integration across health and social care in Finland were evaluated using empirical pilot data collected among employees of selected well-being service counties. The study also provided baseline information on the maturity of integration after the national health and social care reform.Design/methodology/approachEmployees (n = 111) of different personnel groups in health and social care services in four well-being service counties assessed the maturity of integration using a web-based survey. A pilot study design was used.FindingsThe SCIROCCO tool was found to be useful for assessing the maturity of integration in health and social care within the well-being service counties. However, the tool requires further development to be fully adapted to the Finnish health and social care system and to assess integration across sectors. The results emphasize the need to understand the perspectives of different personnel groups on integration and to consider them in the development work.Originality/valueThis was the first study conducted in Finland that provided valuable insights into the assessment of integration across the health and social care sectors. This study establishes the foundation for future research and development in the field of integration assessment.

DNA-based studies and genetic diversity indicator assessments are complementary approaches to conserving evolutionary potential

AbstractGenetic diversity is essential for maintaining healthy populations and ecosystems. Several approaches have recently been developed to evaluate population genetic trends without necessarily collecting new genetic data. Such “genetic diversity indicators” enable rapid, large-scale evaluation across dozens to thousands of species. Empirical genetic studies, when available, provide detailed information that is important for management, such as estimates of gene flow, inbreeding, genetic erosion and adaptation. In this article, we argue that the development and advancement of genetic diversity indicators is a complementary approach to genetic studies in conservation biology, but not a substitute. Genetic diversity indicators and empirical genetic data can provide different information for conserving genetic diversity. Genetic diversity indicators enable affordable tracking, reporting, prioritization and communication, although, being proxies, do not provide comprehensive evaluation of the genetic status of a species. Conversely, genetic methods offer detailed analysis of the genetic status of a given species or population, although they remain challenging to implement for most species globally, given current capacity and resourcing. We conclude that indicators and genetic studies are both important for genetic conservation actions and recommend they be used in combination for conserving and monitoring genetic diversity.

On the issue of typologizing the individual characteristics of school children's learning

Based on an analysis of the diversity of individual psychological characteristics of students, a concept of “individual characteristics of learning” (ICL) has been characterized. A review of various publications revealed a discrepancy between the large amount of empirical data on student ICLs and the lack of a systematic, stable, and theoretically justified typology. The high variability of identified types under different conditions and circumstances makes it difficult to differentiate one type from another and ensures its reproducibility. This raises questions about the feasibility of creating a scientifically sound practice of individualizing and differentiating learning. The aim of this study is to determine the main reasons for the failure of existing typologies and to create a stable typology of ICL. The hypothesis is put forward that the typologization of students’ ICL based on generalization and categorization of the external manifestations of mental activity cannot be consistent without taking into account internal psychological patterns and dynamic interaction of factors that cause these manifestations in certain conditions of learning activity. To test this hypothesis, several well-known typologies were analyzed, their main shortcomings identified, and conclusions drawn. It was concluded that the true typology of ICL should be based not on similarity in their external manifestations but on similarity of internal psychological patterns determining their manifestation and development.

Structural Equation Modeling of Green Economy Outcomes in Thailand’s Manufacturing Industry

This research aimed to analyze the causal relationship model and outcomes of the Green Economy in Thailand’s manufacturing industry. Data was collected through a questionnaire targeting small and medium enterprise (SME) operators in the Thai textile manufacturing industry, who are registered as legal entities and SME members. The statistical analysis involved confirmatory factor analysis (CFA) and structural equation modeling (SEM). The major findings revealed that the structural model was well-aligned with the empirical data. The study demonstrated that the Green Economy, market effectiveness, and competitive advantage all had significant positive effects on business performance. Further analysis showed that the Green Economy directly influenced market pressures and competitive advantage. Additionally, the study identified positive direct relationships between market pressures, green dynamic capabilities, and socially responsible leadership with the Green Economy.

The roles of entrepreneurial orientation and government support in the open innovation of manufacturing firms: empirical evidence from South Korea

PurposeThis study investigates the effect of entrepreneurial orientation and government support on the innovation openness of South Korean manufacturing firms. By compartmentalizing entrepreneurial orientation and government support, this study seeks to elucidate their effects on the breadth and depth of firms' knowledge searches.Design/methodology/approachThe study utilizes Poisson regression analysis with empirical data from 2,353 South Korean manufacturing firms collected from Korean Innovation Survey data.FindingsAnalysis reveals nuanced influences of various factors on firms' open innovation activities. Innovativeness positively affects knowledge search breadth and depth, highlighting the role of innovation-oriented processes, while competitive aggressiveness influences depth, thereby underscoring the pursuit of specialized knowledge acquisition. Proactiveness positively affects breadth but negatively affects depth, suggesting the importance of maintaining broad perspectives. Government support scope positively affects both breadth and depth, reflecting the significance of external support in encouraging inclusive knowledge exploration. The importance of government support positively influences depth, emphasizing its vital role in establishing collaborative relationships to enhance in-depth knowledge acquisition.Originality/valueThis study provides novel insights by exploring the nuanced implementation of open innovation in latecomer economies, especially South Korea, which experienced rapid economic development by leveraging innovation. The identification of specific factors influencing knowledge search breadth and depth contributes to the literature on open innovation by providing strategic guidelines for firms and policymakers. This practical implications of this study suggest that firms should align their strategies with entrepreneurial orientation while leveraging pertinent government support.

Pre-service mathematics teacher conducting prospective analysis: A case study on practice didactical design research

This study aims to understand how pre-service mathematics teachers conduct prospective analyses comprehensively. A qualitative research method with a case study design was used. The participant was Mrs N, a pre-service mathematics teacher who conducted research using DDR methodology in a grade 9 junior high school in Sindang, Majalengka, involving 48 students. Data were collected by analyzing empirical evidence from Mrs. N's prospective analysis process by uncovering the various stages of a prospective analysis. An iterative approach was used to analyze the data by refining the research questions through discussions and regular meetings with Mrs. N. The process ensured adaptability to new insights and understandings from the empirical data. Our findings reveal that the teacher draws upon fundamental philosophical principles from didactical design research, including hermeneutics, phenomenology, and ethnomethodology. By embracing these approaches, the teacher gains valuable insights into conducting research within an interpretive paradigm, allowing for a deeper exploration of the meaning of concepts, the purpose of learning, and the cultural influences that shape the educational process. Additionally, our study sheds light on the emergence of transpositional didactics theory as the prospective teacher delves into understanding the meaning of the geometrics transformation concept.

Network structure of the economy and the propagation of monetary shocks: The case of Russia

We calibrate a network model and monetary shocks based on empirical data from input-output tables for the Russian economy. We examine various aspects of the propagation of monetary shocks, such as the dispersion of relative prices and the local peak values of the aggregated price index achieved during the convergence to the new equilibrium. We show that these developments depend significantly on the way new money is injected into the economy.

How urban–rural differences and ageing affect residents’ occupancy patterns – An empirical study based on China national time use survey

Occupancy behavior plays a crucial role in residential community planning, building design, and energy system optimization for sustainable development, particularly in the face of climate change. Research on residential occupancy behavior often lacks comprehensive empirical data and fails to account for the diversity of influencing factors such as demographic features and urban–rural distinctions. This study utilizes a national time-use survey to examine occupancy patterns in urban and rural households, aiming to identify key factors influencing these patterns. A K-shaped cluster analysis was applied to extract typical occupancy patterns for weekdays and weekends, with a subsequent comparison between urban and rural data. The study also analyzed the impact of demographic and social factors on total hours spent at home. The results indicate that urban residents tend to concentrate their occupancy on weekdays, while weekends show more dispersed patterns. Furthermore, time spent at home by urban residents is positively correlated with the age of family members and negatively correlated with working status and education level. Given the aging demographic, older urban families are likely to spend more time at home on weekdays. These findings contribute to a better understanding of residential occupancy behavior in China.