Financial Pressures Research Articles

Factors Causing Fraudulent Management of Village Funds During the COVID-19 Pandemic

Research aims: This study examines the factors that cause fraud in managing village funds during the COVID-19 pandemic, including financial pressure, supervision, rationalization, competence, apparatus position power, and transparency.Design/Methodology/Approach: Four hundred and five respondents who were village officials in four provinces were involved based on the convenience sampling method. Respondents were given seven days to fill out the questionnaire, and then the data were analyzed using SEM-PLS.Research findings: Several factors can lead to fraudulent management of village funds during the COVID-19 pandemic: financial pressure, rationalization, and position power. Meanwhile, transparency significantly negatively affects the fraudulent management of village funds during the COVID-19 pandemic.Theoretical contribution/Originality: The research contributes to developing the fraud pentagon theory by presenting the arrogance dimension proxied using the power of position in the context of village government during the COVID-19 pandemic.Practitioner/Policy implication: This research is expected to be an input for the village government in developing mechanisms that can prevent fraud in managing village funds using the dimensions in the fraud pentagon theory.Research limitation/Implication: The scope of the research used is relatively small, only covering village governments from nine districts in four provinces in Indonesia. Thus, caution is needed in generalizing the results. Therefore, a wider population is needed.

Digital economy empowers urban green transformation for sustainable development

<p class="Abstract">With the acceleration of urbanization and the intensification of environmental issues, China is actively transitioning to a digital green economy development model, covering the application of digital technologies, sustainable economies, environmental protection, green infrastructure and transportation, digital management, and social inclusion. The model aims to improve urban efficiency through digital innovation, reduce resource waste, achieve a balance between economic growth and environmental protection, and improve residents’ quality of life. Despite some progress, challenges remain, such as the digital divide, financial pressures, and inadequate environmental regulation. This paper selects the data from 2008 to 2022 for research and uses Eviews software to conduct multiple linear regression analysis and testing. It aims to explore the application of digital technology in urban management, promote the development of the green economy, and analyze and improve the problems in the digital green economy so as to promote sustainable urban development.</p>

Can green finance policy curb corporate ESG report “green washing”? — Experiential evidence from Chinese listed companies

ABSTRACT In recent years, ‘green washing’ in ESG reports emerge more intensely, which seriously interferes with normal capital investment behaviour. This paper takes the Chinese A-share listed companies in 2013–2020 as a research sample and explores the relationship between investors’ attention and the ‘green washing’ of the enterprise ESG report. Research shows that green financial policies significantly encourage the ESG report ‘green washing’ behaviour of heavy-polluting enterprises. The primary cause is heavy-polluting enterprises are more motivated to relieve financial pressure through ESG report ‘green washing’ under the pressure of green financial policies. The conclusion of this paper shows that green financial policies to promote the green transformation of enterprises may negatively induce enterprises to falsely disclose ESG information.

Bigger cities and less carbon? Government-driven urbanization and carbon emissions in China

The urbanization mode plays a crucial role in urban energy transformation and greenhouse gas emissions. However, the existing research on how government-driven urbanization (GDU) influences urban carbon emissions is relatively insufficient. By combining satellite imagery data and socio-economic data between 1999 and 2021, this research exploits China's city-county mergers (CCM) as a quasi-experiment trial to investigate the impact of GDU on carbon emissions based on the staggered difference-in-differences (DID) approach. This study indicates that GDU results in a 1.8% decrease in carbon emission intensity. The mechanism analysis shows that GDU reduces carbon emission intensity through population agglomeration, intensive land use, and industrial structure adjustment. Heterogeneity analysis shows that GDU's policy effect is influenced by the county's geographical location and socio-economic characteristics. The reform influence is more compelling in counties located on the administrative boundary, with less financial pressure or a better industrial foundation. In the future, policymakers need to nudge for urbanization appropriately according to specific scenarios and promote urban energy transition and carbon reduction.

A bibliometric analysis on gamifying adult learning: past, present and future trends of learner-centered pedagogies

Purpose The psychological theory of self-determination postulated that gamification enhances learning engagement by intrinsically motivating learners to undertake tasks spontaneously. Gamification has then been integrated into adult learning as part of the initiative of learner-centred pedagogies to curb the low retention rates of adult learners who struggle with heavy work commitments, family obligations and financial pressure. Gamification, being one of the technological mediations, assumes the crucial role of engaging and retaining adult learners. Adult learners have received less attention in research when compared with conventional university students. The purpose of this study is to conduct a bibliographic analysis to assess the past, present and future publication trends of gamifying adult learning and to identify the research gap. Design/methodology/approach This study included publications related to gamification and adult learning from 2014 to 2022, extracted from Dimensions. A total of 79,864 publications were retrieved initially, and 3,469 publications were ultimately selected for final analysis after the refinement of the keyword search. VOSviewer was used for bibliographic coupling, keyword co-occurrence, clustering and co-citation analysis of countries. Findings The number of publications related to gamification in adult learning has decreased since its peak in 2020. The saturation is mainly concentrated in the USA, the UK and China, with similar levels of national income and technology advancement skills. However, gamification in adult learning remains a popular and growing research area in developing countries like Malaysia, which has huge potential due to government investments in education, technology and lifelong learning. There is also an evident research gap on gamification, adult learning and personality traits, which have not been covered in previous studies. Originality/value Prior research mostly focused on systematic literature reviews, while the use of bibliometric analysis could be a missing link in this research domain. This paper unveils the evolution of publications on this topic over time by scientifically analysing a large number of publications and rigorously identifying research gaps contributing to future research avenues.

Survival Analysis of Students’ Dropout in a Nigerian University System

Formal education remains the vehicle for socio-economic development and social mobilization in any society. Academic institutions are increasingly interested in monitoring the performance of their students. This interest has given rise to the need for research, collation, analysis, and interpretation of data to formulate evidence-based academic policies that aim to improve student performance and reduce dropout rates. Data obtained from the university comprises of Gender, Age at Entry, Marital Status, Sponsorship, Mode of Entry, Program of Study and Cumulative Grade Point Average (CGPA). This study investigated how these factors influence students’ dropout at Modibbo Adama University, Yola Adamawa State Nigeria. Survival analysis was carried out using Log-logistic, Lognormal, Weibull and Cox Proportional Hazard models. The lognormal survival model was judged as the best model due to its lowest AIC value of 1199.773. The Gender, CGPA and students’ program of study have significant effect on student dropout. Also, it was observed that 41.42% of male students dropped out when compared to 38.94% female students dropped out before their graduation year. Of all the programs of study considered, Physics has the highest number of dropped out before graduation. It accounted for 68.75%. In terms of academic performance, majority (85.05%) students who had CGPA of third class at the beginning of their studies dropped out before expected years of graduation. The study recommends that government and university management provide financial support to assist the male students who are on self-sponsorship, as financial pressure may contribute to their dropout rates

Farming, finance and family: factors associated with anxiety, depression and stress among Western Australian farmers

Abstract Farming is a challenging, stressful and rewarding occupation involving many factors that are beyond farmers’ control. The aim of this study was to investigate correlates associated with the anxiety, depression and stress of farmers in Western Australia. Farmers and farm residents (N = 124) completed an online survey assessing anxiety, depression, stress, farming stressors, social supports, coping strategies and sense of belonging. Higher financial/external trade and societal pressures, family/relationship tension, use of coping strategies such as self-blame, venting, disengagement and planning, lack of succession planning and considering selling the farm, and lower social support and sense of belonging, were associated with higher anxiety, depression and/or stress. The findings highlight the specific impacts of financial and family pressures on poorer mental health status among farmers. Clinical and community interventions that build on naturally occurring strengths, such as family support and community connectedness, are needed.

International migration, food insecurity, and mental health: A scoping review protocol.

Food insecurity is a global priority that has been found to negatively impact mental health, increasing the risk of mental disorders and severe mental illness. International migrants may face food insecurity throughout their migratory cycle due to a range of risk factors, such as poor transit conditions, precarious employment, financial pressure, discrimination, and lack of availability and access to culturally relevant food, among others. Although there are multiple reviews on migration, food insecurity, and health in general, no scoping review has been conducted on food insecurity among international migrants focusing on mental health. To investigate the available evidence on food insecurity and mental health among international migrants. A search of scientific literature in English, Spanish, French, Italian, and Portuguese published since 2013 will be performed in the Web of Science, PubMed, Medline, APA PsycArticles, Cinahl, and ASSIA databases, including grey literature available in Google Scholar. Two authors will independently review titles, abstracts, and full texts before extracting data from publications complying with the eligibility criteria. Extracted data will be descriptively mapped according to emerging thematic categories. The review will contribute to identifying what is known about international migration, food insecurity, and mental health, gaps in the literature, opportunities for specific research subtopics, and how food insecurity and mental health can be linked in the existing literature.

Selection of financing and selling modes in a green and capital‐constrained platform supply chain

AbstractCurrently, manufacturers can collaborate with online platforms to better sell green products and also finance from platforms to relieve financial pressure. To cater to this trend, we establish a platform supply chain model by considering a manufacturer with capital constraints that invests in a green production program. Then, it can sell green products via the reselling or the agency channel on a platform and finance from a bank, the platform, or both. In this context, we examine the choices of financial strategies and selling channels from the perspectives of both parties, as well as the corresponding environmental benefit and social welfare. Our findings show that the manufacturer prefers bank financing in most cases when the bank's interest rate is smaller than that offered by the platform. However, in the reselling channel, the manufacturer may choose platform financing even if its interest rate is higher. The platform tends to provide the agency channel when the commission rate is within a reasonable range. It is possible to realize the highest environmental benefit and social welfare in specific regions where both parties agree on the financing and selling modes to maximize their profits. When the manufacturer has only partial access to bank financing, it can choose mixed financing. However, the manufacturer cannot always treat mixed financing as a complete replacement of bank financing.

Comparative Analysis of Higher Education Financing Policies Used by OECD Member Countries and Financing Policy Proposal for Türkiye

The Turkish higher education system has developed remarkably in parallel with the developments and changes in the world today. With the ease of access to higher education for students and the increase in the number of students, higher education costs are increasing. This situation puts the higher education system under financial pressure in countries that provide higher education financing from public sources. In this study, higher education financing methods used worldwide are compared and the most appropriate financing method for Türkiye is discussed. For this purpose, the Entropy method was used in weighting the criteria determined for the evaluation of financing policies, and the performance analysis of the alternatives was carried out with the TOPSIS method, which is one of the multi-criteria decision-making methods. Alternative decision options for financing higher education are based on "No Fee", "Pre-charging" and "Income-Contingent Loan-ICL" methods and the main criteria are enrollment, education expenditures and labor force. In this context, sub-criteria were created and the financing methods used by OECD countries were analyzed. Within the scope of the study, it has been determined that the financing methods used by Norway, the Netherlands and the United Kingdom in higher education systems are in the top three. In this context, it has been determined that the "Income-Contingent Loan" method used by the first and third ranked countries is the most preferred method in terms of performance.

Sustainable development and formative evaluation of mathematics open educational resources created by pre-service teachers: an action research study

In the post-pandemic world, UNESCO advocates the development of open educational resources (OER) to remedy the financial pressures of students and their families. We thus conducted a dual-cycle action research study aiming to develop a sustainable model with minimal cost for creating OER for secondary school mathematics teachers and students. Our theoretical foundations drew upon existing sustainable models of OER development and experiential learning theory to enhance the efficacy of OER. Formative evaluation techniques were employed in both action research cycles, where pre-service teachers developed the OER and in-service teachers provided suggestions for improvement. In the second cycle, we tested the use of our OER with 35 Grade 11 students to examine both student achievement and retention. The test results showed a significant learning gain (pre-test: Mdn = 2.00; post-test: Mdn = 10.00), which was retained over 2 weeks (delayed post-test: Mdn = 11.00). However, the students’ performance on more advanced questions was not satisfactory. Based on an overall reflection on the study, we proposed a sustainable model of OER development, which leveraged the manpower of pre-service and in-service teachers and incorporated formative evaluation techniques. Furthermore, we provided recommendations for enhancing the future development of OER in mathematics education.

Systemic Financial Risk Forecasting: A Novel Approach with IGSA-RBFNN

Accurate measurement of systemic financial risk is crucial for maintaining the stability of financial markets. Taking China as the subject of investigation, the Chinese Financial Stress Index (CFSI) indicator system was constructed by integrating six dimensions and employing Gray Relation Analysis (GRA) to reduce the dimensionality of the indicators. The CFSI was derived using the Attribute Hierarchy Model (AHM) method with the Criteria Importance Through the Intercriteria Correlation (CRITIC) method, and an Improved Gravitational Search Algorithm (IGSA)-optimized Radial Basis Function Neural Network (RBFNN) was proposed for out-of-sample prediction of CFSI trends from 2024 to 2026. By analyzing the trends in financial pressure indicators, the intricate relationship between financial pressure and economic activity can be effectively discerned. The research findings indicate that (1) the CFSI is capable of accurately reflecting the current financial stress situation in China, and (2) the IGSA-RBFNN demonstrates strong robustness and generalization capabilities, predicting that the CFSI index will reach a peak value of 0.543 by the end of 2024, and there exists a regular pattern of stress rebound towards the end of each year. The novel methodology enables policymakers and regulatory authorities to proactively identify potential risks and vulnerabilities, facilitating the formulation of preventive measures.

“Doing it for my family”: examining when and how family motivation hinders creativity of hospitality employees by shaping job-perception

PurposeThis study explores the relationship between family motivation and employee creativity. It examines the way family motivation shapes employees' job perceptions, specifically examining the mediating roles of job instrumentality and job meaningfulness detachment. Additionally, the study explores the moderating effect of family financial pressure.Design/methodology/approachThe data were collected in three waves over six months from 382 employees in the Turkish hospitality industry. The Warp PLS 7.0 software was utilized for data analysis using partial least squares structural equation modeling (PLS-SEM).FindingsThe results indicate that family motivation significantly influences job instrumentality and job meaningfulness detachment, which subsequently reduce employee creativity. Moreover, family financial pressure moderates the relationship between family motivation and job perception, thereby amplifying its effects.Research limitations/implicationsThis study highlights that organizations should minimize ambiguity and complexity, create a psychologically safe environment, align incentives with creativity, address conflicts between short-term gains and long-term projects and support work-life balance in the hospitality industry. This can enhance employee creativity, satisfaction and retention.Originality/valueThis study is an early attempt to investigate when and how family motivation (re)shapes hospitality workers’ job perceptions and influences their propensity to engage in creative endeavors.

Corporate digital transformation and tax avoidance: evidence from China

Digital transformation gives new impetus to corporate growth and influences corporate behavior. This study uses hand-collected digital transformation data on A-share listed non-financial enterprises in China from 2008 to 2019 to examine the relationship between corporate digital transformation and tax avoidance. Our findings suggest that the higher the corporate digital transformation, the lower the level of tax avoidance. This impact is more pronounced in firms with high equity incentives for management, a management team with a strong political background, and in firms located in provinces with a high willingness for government intervention and financial pressure from the government. The mechanism test shows that corporate digital transformation mainly decreases tax avoidance by reducing the agency costs of management and increasing media and analysts' attention to the firm. Thus, actively promoting digital transformation is one of the most important paths for guaranteeing a real and stable source of national tax revenue.

What can the 1985 Soviet film The Most Charming and Attractive tell us about attitudes toward the consumer culture of the late Soviet era?

This essay explores whether the 1985 Soviet film The Most Charming and Attractive, which presents a negative attitude toward late Soviet consumer culture, can tell us anything about real Soviet attitudes toward the consumer culture of the late Soviet era. This essay explores the film’s status as a form of popular entertainment and a propaganda device and argues that this status significantly limits the film’s ability to act as a reliable historical source since ideological and financial pressures would likely have been prioritised over historical accuracy. Ultimately, The Most Charming and Attractive cannot tell us anything useful about real attitudes toward consumer culture in the Soviet Union.

The influence of perceived stress and motivation on telomere length among NCAA swimmers.

Telomere length (TL) shortening is associated with increased cellular senescence and functional decline with age. Regular physical activity is posited to safeguard against TL shortening, but there is disagreement on how concurrent psychosocial stress may influence this relationship. The current analysis explored whether psychosocial stress is associated with TL differences in highly physically active individuals. TL was measured from capillary dried blood spots collected from Division-I (D-1) and Division-III (D-3) National Collegiate Athletics Association (NCAA) swimmers (N = 28) and non-athlete students from the same schools (N = 15). All participants completed Cohen's Perceived Stress Scale (PSS) and student-athletes completed an additional questionnaire to assess psychosocial factors associated with their lifestyle; The Student Athletes' Motivation towards Sports and Academics Questionnaire (SAMSAQ). Semi-structured interviews further contextualized how student-athletes internalize their stress. There was no significant difference in TL or PSS scores between swimmers and controls. D-1 swimmers reported significantly higher career and student-athlete motivation scores compared to D-3, but non-significantly higher PSS and similar academic motivation scores. Themes from interviews with collegiate swimmers included COVID-19 stress, fear of injury, pressure from academics, expectations to perform, and financial pressures. These themes may have contributed to higher PSS scores in D-1 swimmers compared to D-3 but did not appear to impact their TL. Given differences in perceived stress, sources of stress, and SAMSAQ scores, further analyses with larger sample sizes are needed to better understand how these factors influence human biology and health while engaged in intense physical activity.

Monetary Policy and Income Distribution in a Multisectoral AB-SFC Model

ABSTRACT Restrictive monetary policy can not only fail to achieve the conventional macroeconomic goal of controlling inflation but also be seen as responsible for the increasing income inequality that has occurred in recent decades. This result is not clear, however, if one remains bounded to the traditional monetary policy transmission mechanisms and conventional models. In this article, we create an agent-based, stock-flow consistent, heterodox disequilibrium model to analyse and evaluate the effects of different basic interest rate levels, especially its distributive effects. Using computer simulations, we show that the basic interest rate plays a key role when firms compete in oligopolistic markets and face financial constraints and costs. In such circumstances, increases in the interest rate can be responsible for price increases, creating the price puzzle problem. In addition, it forces redistribution of income in favour of the financial system and pressures the profit rate of industrial firms, which will raise prices and lower the wage share. The final distributive effect of an interest rate policy will ultimately depend on the power of these agents: the bargaining power of the workers to claim higher wages and the market power of the firms to raise prices.

Trends in Health-Risk Behaviors and Psychological Distress among Australian First-Year University Students.

University students are recognized as a high-risk population group who experience greater rates of poor health outcomes and mental ill-health. Commencing university is recognized as a major life transition, where students experience new financial, academic, environmental, and social pressures that can cause changes in their normal behaviors. This study explored trends in health-risk behaviors and psychological distress in commencing university students over four survey years. First-year undergraduate students, aged 17-24, from an Australian university were included. A secondary analysis was performed on data collected via cross-sectional surveys on four occasions (2016, 2017, 2019, 2020). Crude logistic regression models were utilized to investigate the association between meeting guidelines and survey year. Odds ratios for the pairwise comparison between each year are reported. In this analysis, 1300 (2016), 484 (2017), 456 (2019), and 571 (2020) students were included. Analyses showed two clear trends: students' probability of being at high/very high risk of psychological distress (35-55%) and consuming breakfast daily (44-55%) consistently worsened over the four survey years. These findings suggest that the odds of psychological distress and daily breakfast consumption worsened over time, whilst the proportion of students engaging in some health-risk behaviors was high, highlighting the importance of early intervention during the transition to university.

Recreational Cannabis and Recriminalization in the “Emerald Triangle”

Cannabis had been illicitly cultivated for over half a century in the isolated tri‐county region of far northern California known in drugs lore as the “Emerald Triangle.” The regional industry gained legitimacy and experienced a significant boom in the 1990s when California legalized medical cannabis. In 2016, California legalized cannabis possession, use, and cultivation generally, and recreational sales for adults aged 21+ began in 2018. Drawing from 95 archived news reports published between 2018 and 2022 on California's move to legalize recreational cannabis as experienced in Humboldt County – the most populous in the region – I highlight how recreational legalization has invited opportunities for “soft” criminalization, while further legitimating the spectacle of police intervention into the illicit cannabis market. Soft criminalization has occurred via an onerous labyrinth of permitting laws that place untenable financial pressure on legacy cannabis growers. Entrenched forms of criminalization remain dependent on the trope of dangerous drug gangs, violence, and supposed ecological devastation.

The perceptions of first point of contact roles in primary care by pre-registration students of the allied health professions.

To develop a better understanding of the perceptions of first point of contact roles within primary care by pre-registration students of the Allied Health Professions (AHPs). General practice in the UK is under growing pressure from declining general practitioner (GP) numbers and increased service demand. The National Health Service (NHS) is attempting to mitigate this demand by making more effective use of its highly experienced workforce through the creation of first contact practitioners (FCPs). Working in primary care, FCPs are highly experienced AHPs with three or more years of relevant clinical experience. An abductive qualitative research approach underpinned by a descriptive phenomenological methodology was adopted. Thematic analysis was used to analyse the focus group transcripts. Twenty two final-year pre-registration AHP students participated in three focus groups. Two themes with sub-themes were identified: (1) Understanding of the role-pathway to the role; role clarity; and sources of knowledge. (2) Impact on service-positives and challenges. This study synthesised new findings from the previously unexplored FCP stakeholder of pre-registration AHP students. Participants generally understood the FCP's purpose of unburdening GPs and perceived the FCP model to contribute to the solution of rising clinical and financial pressures within the NHS, and primary care specifically. However, there was confusion regarding the scope of practice of an FCP. It is vital that the future workforce understand this role through effective education.