Empirical Perspective Research Articles

How does tax revenue sharing affect local government governance? Empirical evidence from Chinese cities

High-level government governance is the support and guarantee for achieving high-quality economic and social development. This study identifies the impact and mechanisms of tax revenue sharing on local government governance from theoretical and empirical perspectives. It is found that the increase of tax sharing ratio of city and county governments can trigger financial incentives and effectively improve the level of local government governance. At the same time, the increase of tax sharing ratio can also improve the public expenditure structure of local governments to enhance the level of local digital infrastructure construction so as to strengthen governance efficiency.

Trusting Intelligent Automation in Expert Work: Accounting Practitioners’ Experiences and Perceptions

AbstractAI-based applications are increasingly used in knowledge-intensive expert work, which has led to a discussion regarding their trustworthiness, i.e., to which degree these applications are ethical and reliable. While trust in technology is an important aspect of using and accepting novel information systems, little is known about domain experts’ trust in machine learning systems in their work. To provide a real-life, empirical perspective on the topic, this study reports findings from an interview study of accounting practitioners’ (N = 9) trust in intelligent automation in their work. The findings underline the holistic nature of trust, suggesting that contextual and social aspects, such as participatory design practices, shape domain experts’ trust in intelligent automation. For instance, the participants emphasize their contribution to product development and open communication with the system developers. In addition, the findings shed light on the characteristics of domain experts as technology users, such as the necessity of situation-specific expert knowledge when evaluating the systems’ reliability. Thus, our findings suggest that trust in intelligent automation manifests at different levels, both in human-AI interaction and interpersonal communication and collaboration. This research contributes to the existing literature on trust in technology, especially AI-powered applications, by providing insights into trust in intelligent automation in expert work.

Hospitality labor leakage and dynamic turnover behaviors in the age of artificial intelligence and robotics

Purpose This study aims to examine the impact of artificial intelligence (AI) adoption on job insecurity and its subsequent effect on turnover intentions within the hotel industry. It investigated how AI-induced job insecurity affects the likelihood of employees considering leaving their current hotel jobs for other hotels or for opportunities outside the hotel sector, mediated by feelings of job stress and insecurity. Design/methodology/approach Quantitative data analysis used 259 responses from frontline hotel employees. Confirmatory factor analysis was used to explore the factor structure and assess model fit indices. Structural equation modeling was then applied to test the hypotheses. Findings Findings reveal that AI awareness has a positive impact on job stress and insecurity. Moreover, job insecurity is found to positively affect turnover intentions, with a notably stronger effect observed for turnover intentions toward non-hotel companies. Additionally, the influence of social capital as a moderator on the relationship between job insecurity and turnover intention varies depending on the specific dimensions of turnover intention. Research limitations/implications This study contributes to enhancing both theoretical frameworks and empirical insights into turnover dynamics within the hotel sector. However, future research should take into account employees’ positions, roles, organizations and career levels by examining these factors in relation to technology awareness, job stress, job insecurity and turnover intention. Originality/value This study initially focuses on the phenomenon of dynamic turnover issues within the hospitality sector, offering empirical and practical perspectives on effectively integrating new technologies and managing human resources amidst the automation and AI era.

The impact of local government debt expansion on exports: A study based on Chinese enterprise-level data

This article establishes a multi-sector general equilibrium mathematical model, using Cobb-Douglas production and utility functions, analyzing the dynamic transmission mechanism within and between infrastructure sector, other non-trade sector and trade sector under the impact of local government debt. Besides, with data related to local government debt in China and data from Chinese industrial enterprises, it examines, from empirical perspective, the impact and transmission mechanisms of local government debt expansion on enterprise exports. The research findings indicate that, firstly, the expansion of local government debt has a significant negative impact on enterprise exports, with a stronger focus on the quantity of exports. Secondly, local government debt creates a crowding-out effect on export industries by promoting the expansion of non-trade sectors, leading to an impact on corporate exports. Finally, the financial constraint effect is an important transmission mechanism through which local government debt affects corporate exports. These conclusions have significant practical implications for risk management and control of local government debt, financial management and driving economic growth through exports.

Unravelling the credit market shocks and investment dynamics: A theoretical and empirical perspective

This paper investigates the underlying credit market shocks that historically affected business investment in the Slovenian economy. In contrast to the existing literature, we explore more profound structural shocks beneath the credit demand and supply shocks. For the purpose of structural identification, we propose a theoretical model of the credit market that reveals the credit market imperfections on the side of credit supply as well as liquidity demand. The theoretical structure justifies our set of identifying restrictions, further evaluated with the structural Bayesian VAR model. Our results confirm the relevance of loan supply shocks for the business investment activity, suggesting the existence of credit market imperfections. Furthermore, business investment is strongly conditioned by liquidity demand shocks, which explain a significant part of the variation in investment activity. Even though loan supply shocks constrained the investment activity in Slovenia during the financial crisis, the results of our analysis suggest that banks predominantly reacted to the increasing financial risk as opposed to the changes in their profit functions. Based on the results, we may conclude that in the common monetary area, fiscal policy should implement country-specific measures to effectively address the business sector's expectations regarding the economy's medium- and long-term development.

Changing perspectives of international second home tourists towards recreational activities in Türkiye

Study Objective: This study aims to empirically analyze the impact of the COVID-19 pandemic on changes in international second residence tourists' perspective on recreational activities and their recreational experiences.Methodology/approach: An empirical qualitative perspective was adopted in the study. Online surveys were sent to a total of 500 international second residence tourists in Alanya/Turkey. Analyzes were made on the 430 response data returned.Orginality/value: Recreational areas are extremely important in the destination selection of international second home tourists’. There is a gap in studies focusing on changes in their recreational experiences during the pandemic. For the sustainability of the demand for second homes in the destination, it is necessary to follow the changes experienced during the pandemic process and to make provision for negativities. The study compares the purposes of participating in recreational activities of international second home tourists before the pandemic and during the pandemic period. It also comparatively analyzes the level of participation in indoor, outdoor and virtual recreational activities before the pandemic and during the pandemic period.Main results: Study results confirmed that the COVID-19 pandemic had an impact on the recreational activities in which second residence tourists participated.While the pandemic has reduced the interest in indoor activities, it has also increased the interest in outdoor and virtual activities significantly. Theoretical/methodological contributions: The pandemic process has not yet been fully clarified. Thus, the black swan theory remains valid for the Pandemic Process. The results of this study provide an understanding of the effects of COVID-19 specific to the experiences of international second residence tourists. The results of this study will guide the ongoing studies on second homes. Social/management contributions: In the new normal process, the demand for recreation areas has increased. Thus, carrying capacity problems arose. As a result, the destination satisfaction of international second home tourists may decrease and may decide to leave the destination. Locals who cannot use recreational areas may feel displaced. It must be taken into account that the pandemic has brought xenophobia to the agenda. Local governments should definitely make a new plan for the use of recreational areas in order to prevent possible conflicts between international second home tourists and local people.

Research on Energy Conservation and Emission-Reduction Effects of Green Finance: Evidence from China

The energy-saving and low-carbon development model is one of the important symbols of high-quality economic development. This article attempts to study the environmental effects of green finance from both theoretical and empirical perspectives, that is, to test whether green finance policies contribute to achieving energy conservation and emission reduction. This article is based on provincial panel data from 2007 to 2020 in China and constructs a dynamic spatial Durbin model to examine the impact of green finance on environmental pollution and energy intensity. The results indicate that (1) green finance can achieve a dual effect of energy conservation and emission reduction simultaneously and has a significant promoting effect on energy conservation and emission reduction in neighboring regions. This conclusion is still valid after conducting robustness tests. (2) The energy-saving and emission-reduction effects of green finance exhibit significant regional heterogeneity, indicating that the performance of green finance is more outstanding in the eastern region with a higher level of economic development. (3) Mechanism testing has found that green finance can achieve energy-saving and emission-reduction effects through four channels: environmental regulation, credit allocation, enterprise profits, and enterprise innovation. Therefore, in order to further promote high-quality economic development, we need to build a comprehensive and multi-level green finance system, enrich the green finance policy toolbox, and smooth the transmission channels of green finance to promote green and stable economic development.

Systematic literature review using PRISMA: exploring the influence of service quality and perceived value on satisfaction and intention to continue relationship

AbstractThis study aims to develop a systematic review of the influence of Service Quality and Perceived Value on Satisfaction and Intention to Continue the Relationship from an international and empirical perspective. The Preferred Reporting Items for Systematic Reviews and Meta-analyzes (PRISMA) is used as a guideline for systematic literature review to collect data. The selected journal timeframe is from 2008 to 2024, with 22 chosen articles meeting the criteria. Analysis of the selected primary studies reveals that the concepts of Service Quality and Perceived Value can be associated with Satisfaction and Intention to Continue the Relationship. However, an inconsistency was found that there was a significant and insignificant relationship between Perceived Value and Intention to Continue the Relationship, indicating the need for further development to be scientifically verified and to serve as a gap and reference for future researchers to investigate in different research settings. Novelty: Studies related to Intention to Continue the Relationship measured based on Service Quality, Perceived Value, and Satisfaction have been limited. Additionally, this study attempts to develop a more comprehensive concept or model of Intention to Continue the Relationship involving Service Quality, Perceived Value, and Satisfaction.

Exploring the nexus of agricultural policy reforms and food security

Agricultural policies play a critical role in determining the availability and stability of food supplies for individuals and communities. This study underscores the importance of incorporating social, economic, environmental, and political dimensions of food security when developing agricultural policy reforms. The study has two main objectives: (1) to disentangle the complexity surrounding food security by mapping policy reform decisions onto a suggested framework, and (2) to provide an empirical basis for analyzing food security using frame package analysis. To achieve these objectives, this study conducted an inductive frame analysis of agricultural policy reforms, using the theoretical framework of the “fractured consensus” regarding the CAP (Common Agricultural Policy). The case of Israel was chosen as an empirical example for the frame package analysis. The extended suggested theoretical framework can contribute to enhancing the research literature on the nexus between agricultural policy reforms and food security from both theoretical and empirical perspectives. Additionally, the proposed framework and its application can serve as a benchmark for evaluating agricultural policy reforms in the context of food security and developing practical strategies in the agri-food sector, considering the involvement of multiple players and interests.

Revisiting the Construct Validity of Self-Regulating Capacity in Vocabulary Learning Scale: The Confirmatory Composite Analysis (CCA) Approach

Abstract Research into self-regulating capacity in vocabulary learning is recognized as a significant topic within the second language domain. The self-regulating capacity in vocabulary learning scale (SRCvoc; Tseng et al. 2006) is arguably the most widely used tool for assessing this construct. The common factor model, which is applied through confirmatory factor analysis and exploratory factor analysis, has been the primary methods for validating the SRCvoc. However, previous studies have encountered difficulties in obtaining good model fit and generated results that deviate from supporting the theory. We argue the constructs of the SRCvoc are inherently composites, rather than common factors, and should therefore be evaluated using confirmatory composite analysis. In this study, we compared the results of CFA and CCA, highlighting the shortcomings of CFA in supporting the construct validity of composite constructs such as SRCvoc. CFA failed to satisfy the conceptual and empirical perspectives of SRCvoc. In contrast, our data supported the construct validity of SRCvoc solely through CCA. We also evaluated the criterion-related validity of SRCvoc via the composite model and showed that SRCvoc constructs were positively and moderately associated with L2 vocabulary achievement.

A Preliminary Study of Current Online Retailing in Telangana 2024

The main objective of this study is to analyze online system in Telangana and advantages and disadvantages towards consumer behavior. To this end, through a proposal applied to shopping centers, this study considers values and lifestyles as major factors that influence behaviors and intentions. The partial least squares (PLS) approach is used to evaluate the model. A multi-group analysis is conducted to compare consumers who buy goods online with those who do so at shopping centers. The results obtained show a link between the use of technology and its advantages and disadvantages. The relationships between values and behavior as well as between behavior and future intent are stronger among online consumers than the effects of lifestyles on behavior. We consider relevant theoretical and empirical perspectives and offer critical recommendations of use to shopping Centre managers, movie theatres, and intermediaries of this sector.

ScaleGCN: Efficient and Effective Graph Convolution via Channel-Wise Scale Transformation.

Graph convolutional networks (GCNs) have shown success in many graph-based applications as they can combine node features and graph topology to obtain expressive embeddings. While there exist numerous GCN variants, a typical graph convolution layer uses neighborhood aggregation and fully-connected (FC) layers to extract topological and node-wise features, respectively. However, when the receptive field of GCNs becomes larger, the tight coupling between the number of neighborhood aggregation and FC layers can increase the risk of over-fitting. Also, the FC layer between two successive aggregation operations will mix and pollute features in different channels, bringing noise and making node features hard to converge at each channel. In this article, we explore graph convolution without FC layers. We propose scale graph convolution, a new graph convolution using channel-wise scale transformation to extract node features. We provide empirical evidence that our new method has lower over-fitting risk and needs fewer layers to converge. We show from both theoretical and empirical perspectives that models with scale graph convolution have lower computational and memory costs than traditional GCN models. Experimental results on various datasets show that our method can achieve state-of-the-art results, in a cost-effective fashion.

Integrating the rent gap into the ground rent theory. Measurement and implications for different models of agriculture

The aim of this paper is to establish a conceptual framework for the rent gap theory in agriculture and to identify potential implications of the rent gap for socio-economic processes occurring in agriculture and rural areas. From an empirical perspective an attempt was made to determine the state and dynamics of the rent gap phenomenon in agriculture in Poland, considering the regional division. The authors used income approach and Capital Asset Pricing Model (CAPM) for estimating the capitalization rate. It was found that rent gap is a permanent phenomenon in Polish agriculture, the dynamics of which largely depends on macroeconomic factors. A widening rent gap may result in the withdrawal of land from farming and a decline in total factor productivity in agriculture. Thus, the implications of the rent gap may relate to food security. Measuring the rent gap can be a step towards determining the quasi-market value of environmental amenities of land.

Spatio-Temporal Changes and Driving Forces Analysis of Urban Open Spaces in Shanghai between 1980 and 2020: An Integrated Geospatial Approach

Although there is extensive research demonstrating the significant loss and fragmentation of urban spaces caused by rapid urbanization, to date, no empirical research in Shanghai has investigated the spatiotemporal dynamics of urban open spaces using a comprehensive set of integrated geospatial techniques based on long-sequence time series. Based on the Google Earth Engine (GEE) platform and using the Random Forest (RF) classifier, multiple techniques, namely landscape metrics, trend analysis, open space ratio, transition matrix, Normalized Difference Vegetation Index (NDVI), and fractal dimension analysis, were applied to analyze the Landsat satellite data. Next, Geographic Detector (GeoDetector) methods were used to investigate the driving forces of such spatial variations. The results showed that (1) the RF classification algorithm, supported by the GEE, can accurately and quickly obtain a research object dataset, and that calculating the optimal spatial grain size for open space pattern was 70 m; (2) open spaces exhibited declining and contracting trends; and open spaces in the city experienced a decline from 91.83% in 1980 to 69.63% in 2020. Meanwhile, the degree of open spaces in each district increased to different extents, whilst connectivity markedly decreased. Furthermore, the open space of city center districts showed the lowest rate of decrease, with open space patterns fragmenting due to encroaching urbanization; (3) the contribution of socioeconomic factors to the spatial–temporal changes in open space continually has increased over the past 40 years, and were also higher than natural geographic factors to some extent. Apart from offering policy insights guiding the future spatial planning and development of the city, this paper has contributions from both methodological and empirical perspectives. Based on integrated remote sensing and geographic information science (GIS) techniques, this paper provides updated evidence and a clearer understanding of the spatiotemporal variations in urban spaces and their influencing mechanisms in Shanghai.

How heritage promotes social cohesion: An urban survey from Nara city, Japan

Research on sustainable development and urban heritage currently focuses more on the economic realm rather than the social dimension. Social cohesion plays an important role in achieving sustainability goals. Although it has been argued that urban heritage contributes to social cohesion, this has not been adequately tested from an empirical perspective. Therefore, this study aims to using a hierarchical linear model investigate the total number and different types of heritages across 32 communities in Nara City, Japan, and the awareness and utilization of urban heritage of 1502 residents in the target communities, to analyzes the relationship with their social cohesion. The findings indicate that social cohesion is related to residents' heritage awareness and utilization patterns. Higher heritage awareness, more frequent visits and longer stays at heritage sites correspond to a higher level of social cohesion. The number of community heritage is also positively related because its presence provides communities with a better living environment and more places to interact and learn about the local culture. However, different types of urban heritage do not have the same relationship with social cohesion. Our research emphasizes that urban heritage should be used wisely to stimulate its role as a driver of sustainable social development.

The Impact of Broadband Infrastructure Construction on Medical Resource Mismatch: Quasi-Natural Experiment From the Broadband China Policy.

Whether the construction of broadband infrastructure can alleviate the problem of mismatched medical resources is crucial to the national information strategy, residents' well-being, and social equity. However, the academic community lacks a comprehensive theoretical analysis and rigorous empirical research on this issue. This study aims to construct a preliminary theoretical framework to scientifically assess the effects of broadband infrastructure development on the mitigation of health care resource mismatch from both theoretical and empirical perspectives, to explore the potential mechanisms of influence, and ultimately to develop several practical policy recommendations. We first used a theoretical analysis to propose testable theoretical hypotheses and establish a preliminary theoretical framework. Then, based on balanced panel data from 300 cities from 2010 to 2021, a 2-way fixed effects difference-in-differences model was used for empirical testing. Mechanism tests, robustness analyses, and heterogeneity analyses were further conducted. The research findings demonstrate that the Broadband China Policy significantly reduces the degree of mismatch in medical resources by primarily using innovation effects and integration effects, resulting in a reduction of 13.2%. In addition, the heterogeneity analysis reveals that the central and eastern regions, cities with large populations, and areas with a high proportion of young people benefit more significantly. This study fully confirms, both theoretically and empirically, that broadband infrastructure construction can effectively reduce the mismatch of medical resources not only by expanding the existing literature on the impact of broadband on public services but also by providing valuable opportunities for policy makers to optimize the allocation of medical resources.

Interval estimation in three-class receiver operating characteristic analysis: A fairly general approach based on the empirical likelihood.

The empirical likelihood is a powerful nonparametric tool, that emulates its parametric counterpart-the parametric likelihood-preserving many of its large-sample properties. This article tackles the problem of assessing the discriminatory power of three-class diagnostic tests from an empirical likelihood perspective. In particular, we concentrate on interval estimation in a three-class receiver operating characteristic analysis, where a variety of inferential tasks could be of interest. We present novel theoretical results and tailored techniques studied to efficiently solve some of such tasks. Extensive simulation experiments are provided in a supporting role, with our novel proposals compared to existing competitors, when possible. It emerges that our new proposals are extremely flexible, being able to compete with contestants and appearing suited to accommodating several distributions, such, for example, mixtures, for target populations. We illustrate the application of the novel proposals with a real data example. The article ends with a discussion and a presentation of some directions for future research.

Newly Graduated Physical Education Teachers’ Experiences of and Readiness for Professional Practice: A Scoping Review

This scoping review examines previously published research on newly graduated physical education (PE) teachers in an effort to describe the scope and types of the empirical studies, perspectives and understandings concerning this population’s experiences of and readiness for the performative and organisational aspects of professional practice. Following an initial review of 71 studies, a total of 16 published studies were found to be eligible for inclusion in the review. A five-step qualitative content analysis then identified the important features of the data related to the stated aim of the review. Prior studies determined newly graduated PE teachers to be qualified in their field, although their professional practice depends on other people’s participation and cooperation within the school environment. A problem-oriented trend was observed in the research data when newly graduated PE teachers were asked to elaborate on their experiences. Moreover, a knowledge gapwas identified in terms of newly graduated PE teachers and their varied experiences of the inductionphase of their professional practice.

Exploring the Implementation Challenges of the Electronic Freight Transport Information (eFTI) Regulation: An Empirical Perspective from Greece

Background: The electronic Freight Transport Information (eFTI) regulation is critical in modernizing freight transport (FT) within the European Union by establishing a framework for the electronic exchange of information. Despite its importance, there is a notable gap in the literature regarding the practical implementation challenges, especially from an empirical perspective. Methods: To address this gap, our study utilized a grounded theory approach, conducting interviews with a diverse group of logistics experts from Greece. The selection of experts was strategic to ensure a comprehensive range of knowledge and expertise, including insights at the policy level as well as practical experiences. Results: Our findings highlight several significant challenges in the implementation of eFTI, including the digital skill gap among the workforce, issues with system interoperability, and diverse capacities and resources of companies of different sizes. Economic factors, regulatory frameworks and the necessity for targeted training and leadership support were also identified as crucial for the digital transition. Conclusions: The study shows that uniform eFTI implementation may not work for all organizations, highlighting the necessity for customized strategies that address specific challenges in the FT chain. Our research deepens the understanding of these issues, providing actionable insights for successful eFTI adoption.

The impact of green finance on the intensity and efficiency of carbon emissions: the moderating effect of the digital economy

Carbon emissions have become a global challenge that threatens human development. Governments have taken various measures to reduce carbon emissions, and green finance is an important and innovative way to realize carbon emission reductions. This paper uses data on a prefecture-level city in China to explore the impact of green finance on carbon emission intensity from both theoretical and empirical perspectives, and analyzes the mechanisms by which green finance affects carbon emission intensity. On this basis, this paper further analyzes the impact of green finance on carbon emission efficiency. In addition, this paper introduces variables related to the digital economy to perform a comprehensive examination of the moderating effect of digital economy development on the relationship between green finance and both carbon emission intensity and efficiency. The results indicate that green finance reduces carbon emission intensity and that green innovation, green total factor productivity and the transformation and upgrading of industry are important mediating mechanisms. Meanwhile, analysis shows that green finance improves carbon emission efficiency. This paper also finds that the digital economy significantly enhances the role of green finance in reducing carbon emission intensity and promoting carbon emission efficiency, and makes a positive contribution to promoting carbon emission reduction. The findings will contribute to strengthening the government’s capacity for environmental protection, developing green finance, and reducing carbon emissions.