Moderating Effect Research Articles

The IFRS adoption, corporate tax avoidance and the moderating effect of family ownership

Purpose This paper aims to examine the influence of the International Financial Reporting Standards (IFRS) adoption on corporate tax avoidance (CTA). In addition, this study aims to explore whether family ownership moderates the impact of IFRS adoption on CTA. Design/methodology/approach The authors used a sample of 1,856 firms from various countries around the world, covering the period between 2010 and 2022. To estimate the proposed econometric models, the authors applied both fixed and random effects regression methods. Findings The present findings show that IFRS adoption has a negative impact on CTA, as measured by the effective tax rate and book-tax differences. This negative impact is more pronounced in “common law” countries than in “civil law countries.” Additionally, the authors found that family ownership plays a moderating role by positively affecting the impact of IFRS adoption on CTA. Practical implications The findings have practical, regulatory and academic implications for fostering accountability and fairness in taxation. This study suggests that implementing IFRS reduces tax avoidance and emphasizes the need for firms to evaluate the implications of IFRS adoption on their tax-planning strategies. It highlights the importance of aligning financial reporting practices with international standards to enhance transparency and minimize tax avoidance opportunities. The differential impact of IFRS adoption between “common law” and “civil law” countries underscores the role of legal and regulatory frameworks. In addition, family ownership plays a significant role in shaping tax-planning strategies. From an academic perspective, this research provides a foundation for further exploration into the relationship between IFRS adoption and tax avoidance. Originality/value The existing literature has predominantly concentrated on examining the effect of IFRS adoption on CTA, and the empirical findings have been inconsistent. This study introduces a novel perspective by considering the moderating influence of family ownership in determining the impact of IFRS adoption on CTA.

The influence of financial flexibility on firm performance: the moderating effects of investment efficiency and investment scale

PurposeFinancial flexibility and investment efficiency are of vital importance in strategic choices at boardrooms, particularly in post-crisis recovery strategies. This study examines the moderating effects of investment efficiency and investment scale on the relationship between financial flexibility and firm performance.Design/methodology/approachThe authors use sample of 10,755 US-listed firms over the period 2010–2021 to examine the relationships between investment scale, investment efficiency, financial flexibility and firm performance. Particular attention is paid to overinvestment and underinvestment.FindingsFindings of this study reveal that financial flexibility mitigates investment inefficiency through reducing overinvestment. Financial flexibility contributes to boost a firm’s accounting and market performance. Additionally, investment efficiency and investment scale have moderating effects on the relationship between financial flexibility and firm performance. However, the influence of investment efficiency is greater than the influence of investment scale. Finally, the authors find that the direct and indirect effects of financial flexibility are stronger on market performance than accounting performance, implying that market is more sensitive to corporate financial policies.Research limitations/implicationsFindings of this study have implications for scholars, decision-makers policymakers, investors and other stakeholders.Practical implicationsThis study has its own limitations due to the sample selection issues, country context and the research model adopted by this study.Originality/valueThe novel contribution to the extant literature is incorporating the influence of investment scale and investment efficiency into the relationship between financial flexibility and firm performance.

Effect of Negative Online Reviews and Physician Responses on Health Consumers' Choice: Experimental Study.

The COVID-19 pandemic has highlighted the importance of online medical services. Although some researchers have investigated how numerical ratings affect consumer choice, limited studies have focused on the effect of negative reviews that most concern physicians. This study aimed to investigate how negative review features, including proportion (low/high), claim type (evaluative/factual), and physician response (absence/presence), influence consumers' physician evaluation process under conditions in which a physician's overall rating is high. Using a 2×2×2 between-subject decision-controlled experiment, this study examined participants' judgment on physicians with different textual reviews. Collected data were analyzed using the t test and partial least squares-structural equation modeling. Negative reviews decreased consumers' physician selection intention. The negative review proportion (β=-0.371, P<.001) and claim type (β=-0.343, P<.001) had a greater effect on consumers' physician selection intention compared to the physician response (β=0.194, P<.001). A high negative review proportion, factual negative reviews, and the absence of a physician response significantly reduced consumers' physician selection intention compared to their counterparts. Consumers' locus attributions on the negative reviews affected their evaluation process. Physician attribution mediated the effects of review proportion (β=-0.150, P<.001), review claim type (β=-0.068, P=.01), and physician response (β=0.167, P<.001) on consumer choice. Reviewer attribution also mediated the effects of review proportion (β=-0.071, P<.001), review claim type (β=-0.025, P=.01), and physician response (β=0.096, P<.001) on consumer choice. The moderating effects of the physician response on the relationship between review proportion and physician attribution (β=-0.185, P<.001), review proportion and reviewer attribution (β=-0.110, P<.001), claim type and physician attribution (β=-0.123, P=.003), and claim type and reviewer attribution (β=-0.074, P=.04) were all significant. Negative review features and the physician response significantly influence consumer choice through the causal attribution to physicians and reviewers. Physician attribution has a greater effect on consumers' physician selection intention than reviewer attribution does. The presence of a physician response decreases the influence of negative reviews through direct and moderating effects. We propose some practical implications for physicians, health care providers, and online medical service platforms.

Unraveling socioeconomic determinants of health-related behavior, reception of information, and perceptions on disease disclosure at the time of the COVID-19 pandemic: did health insurance curb the disparities in the Philippines?

BackgroundThe study uncovers micro and macro socioeconomic disparities in terms of health behavior, disease perception, and reception of information. Furthermore, findings shed light on the possible role of health insurance on access to information, disease perception and the adoption of preventive behaviors in the context of a public health emergency such as the COVID-19 pandemic.MethodsThis study employed a cross-sectional design using the Philippine Demographic and Health Survey (DHS). With a total of 29,809 respondents, it evaluated the individual or household and systemwide socioeconomic determinants of four different outcomes: receipt of information, disease perception, uptake of free preventive services, and treatment-seeking behavior. In addition to logistic regression models with the socioeconomic variables as the independent variables, models for the evaluation of the moderating effect of insurance ownership were fitted. Predicted probabilities were reported for the analysis of moderating effects.ResultsFindings show that individual and householdsocioeconomic determinants affected health-behavior and access to or receipt of information pertinent to the COVID-19 pandemic. Both education and wealth affected the receipt of information such that individuals in more advantaged socioeconomic positions were at least 30% more likely to have received information on COVID-19. Wealth was also associated to treatment-seeking behavior. Regional differences were seen across all dependent variables. Moreover, the study provides evidence that ownership of insurance can close education-based gaps in the uptake of free vaccination and COVID-19 testing.ConclusionIt is imperative that targeted efforts be maximized by utilizing existing strategies and mechanisms to reach the marginalized and disadvantaged segments of the population. Health insurance may give off added benefits that increase proficiency in navigating through the healthcare system. Further research may focus on examining pathways by which health insurance or social policies may be used to leverage responses to public health or environmental emergencies.

Unraveling the mechanism of social media application addiction among college students: the moderating role of self-regulation

PurposeThis study seeks to explore the impact of “fear of missing out” (FOMO) and “psychological enhancement” (PE) on addiction to social media applications, subsequently influencing users' life satisfaction and continuous usage intention.Design/methodology/approachThis research involved the administration of two sets of questionnaires during distinct periods: December 15 to December 30, 2022 and August 26 to September 2, 2023. The participants were college students from three universities in China, and the data collection utilized the “Questionnaire Star” platform. Only responses deemed valid and consistent were included in the subsequent statistical analysis. A total of 1,108 valid samples were used for the final analysis. Analyses including reliability, validity, path analysis, structural equation modeling, mediation effects and moderation effects were conducted using SPSS and AMOS software.FindingsThe study revealed that both FOMO and PE exerted positive influences on users' addiction to social media applications. Furthermore, this addiction was found to have a negative effect on users' life satisfaction while simultaneously contributing positively to their intention to continue using these platforms. The mediating effect of social media application addiction and the moderating impact of self-regulation were also substantiated through the analysis.Research limitations/implicationsFirstly, it is important to note that the research population of this study is limited to college students, which may limit its generalizability and representativeness. Although college students are a group known for their familiarity with and frequent use of smartphones and social media apps, the findings may not fully capture the behaviors of social media app users in other age groups. To enhance the understanding of social media app addiction across different age groups, future studies should consider expanding the research population and conducting multi-group difference analyses. Secondly, while focusing on specific users within a particular region can minimize unexplained variance in model estimation, it may also restrict the broader applicability of the study results. Therefore, future studies should consider testing the research model with diverse groups from different regions and cultural backgrounds. This approach will provide valuable insights into how social media app addiction may vary across various contexts, thereby enriching our understanding of this phenomenon.Practical implicationsOur findings reveal that in the “attention economy” environment shaped by addiction, social media app managers should leverage technology to swiftly and accurately target audiences, attract them to their platforms and cultivate long-term relationships. Encouraging users to develop new beneficial habits through app-specific functions and precise services will foster continuous usage and unlock revenue and marketing opportunities for app companies.Social implicationsDespite the extensive scholarly discourse on social media application addiction, there is a lack of a well-defined framework delineating how addictive user behaviors can be leveraged in the marketing strategies of social media application platforms. The present study seeks to address these gaps, contributing to a better understanding of the formation mechanisms and knowledge systems related to social media application addiction. By investigating the causes and consequences of such addiction, this research offers valuable insights and recommendations for the innovative development of these apps, given their widespread popularity. Concurrently, the study establishes a theoretical basis for the concept that users can mitigate the negative effects of social media addiction by exercising their own self-regulation.Originality/valueAs the functionalities and features of social media apps converge, their individual uniqueness starts to diminish, intensifying the competition among social media companies. This escalating rivalry places higher demands on these companies. This study aims to aid social media app companies in comprehending and analyzing the diverse psychological needs of users. By enriching their platform features and services, leading users towards addiction and gaining an edge in the “Attention Economy” competition. Understanding and catering to users' needs will be instrumental in thriving within this dynamic and evolving attention economy landscape.

Catastrophic health expenditure and health-related quality of life among older adults in Shandong, China: the moderation effect of daily care by adult children.

Catastrophic health expenditure (CHE) has a considerable impact on older people in later life, but little is known about the relationship between catastrophic health expenditure and health-related quality of life (HRQOL). The aim of this study was to examine the relationship between catastrophic health expenditure and health-related quality of life in older people, and to explore whether the daily care provided by adult children is a moderator in this relationship. Data from the sixth National Health Services Survey in Shandong Province, China. The sample consisted of 8599 elderly people (age ≥ 60 years; 51.7% of female). Health-related quality of life was measured by the health utility value of EQ-5D-3L. Interaction effects were analyzed using Tobit regression models and marginal effects analysis. The catastrophic health expenditure prevalence was 60.5% among older people in Shandong, China. catastrophic health expenditure was significantly associated with lower health-related quality of life (β= - 0.142, P < 0.001). We found that adult children providing daily care services to their parents mitigated the effect of catastrophic health expenditure on health-related quality of life among older people (β = 0.027, P = 0.040). Our findings suggested that catastrophic health expenditure was associated with health-related quality of life and the caring role of older adult children moderated this relationship. Reducing the damage caused by catastrophic health expenditure helps to improve health-related quality of life in older people. Adult children should increase intergenerational contact, provide timely financial and emotional support to reduce the negative impact of catastrophic health expenditure on health-related quality of life.

Political orientation and education investment: an OECD perspective

Abstract This paper explores the potential causal relationship between political orientation and education investment by using panel data from 21 OECD countries from 1970 to 2020 and utilizing estimators that address endogeneity (i.e. 2SLS, System GMM, and Lewbel 2SLS). In particular, using communist influence as a physical instrument for political orientation, we find a positive impact of the right political orientation on education investment, and the impact of the left orientation is negative. The positive impact from the right orientation is also stronger than the negative impact from the left. Moreover, these core results are robust to alternative measures of political orientation and education investment, alternative estimators that address endogeneity, and the moderation effect of innovation.

Beyond ethics: How perceived organizational support amplifies the impact of ethical HRM on employee commitment and performance

This study explores the dynamic relationship between ethical human resources management (HRM) strategies, the level of commitment an employee feels towards their organization, and their job performance, paying particular attention to how employees’ perceptions of the support they receive from their organization can influence these interactions, especially during challenging times. Drawing on a sample of full-time non-executive Indonesian employees, the research employs descriptive statistics for initial data analysis, followed by structural equation modeling (SEM) to test the proposed hypotheses rigorously. The investigation reveals a positive relationship between ethical HRM and employee performance (EP) and organizational commitment (OC). Additionally, OC emerges as a pivotal mediator in the ethical HRM-EP link. Notably, employees’ organizational support perception (EOSP), often assumed to enhance positive organizational outcomes, displays a surprising negative moderating effect when combined with OC, suggesting a more intricate relationship than traditionally posited. These findings enhance our comprehension of how ethical HRM practices function in times of crisis, questioning conventional beliefs regarding the influence of organizational support. The study’s methodological approach, combining descriptive and advanced statistical analyses, provides a robust framework for understanding these complex relationships. This research holds significant implications for HRM practices, particularly in crisis response and management, indicating a need for nuanced support strategies that reflect the complexity of employee-organization dynamics.

Population mobility : spatial spillover effect of government health expenditure in China

ABSTRACT Background Since the 20th century, pursuing Universal Health Coverage (UHC) has emerged as an important developmental objective in numerous countries and across the global health community. With the intricate ramifications of population mobility (PM), the government faces a mounting imperative to judiciously deploy health expenditure to realise UHC effectively. Objective This study aimed to construct a comprehensive UHC index for China, assess the spatial effects of Government Health Expenditure (GHE) on UHC, and explore the moderating effects of PM on this association. Method A Dynamic Spatial Durbin Model (DSDM) was employed to investigate the influence of the GHE on UHC. Therefore, we tested the moderating effect of PM. Results In the short-term, the GHE negatively impacted local UHC. However, it enhanced the UHC in neighbouring regions. Over the long term, GHE improved local UHC but decreased UHC in neighbouring regions. In the short-term, when the PM exceeded 1.42, the GHE increased the local UHC. Over the long term, when the PM exceeded 1.107, the GHE impeded local UHC. If the PM exceeded 0.91 in the long term, the GHE promoted UHC in neighbouring regions. The results of this study offer a partial explanation of GHE decisions and behaviours. Conclusions To enhance UHC, a viable strategy involves augmenting vertical transfer payments from the central government to local governments. Local governments should institute healthcare systems tailored to the urban scale and developmental stages, with due consideration for PM. Optimising the information disclosure mechanism is also a worthwhile endeavour.

Evaluating the synergistic effects of digital economy and government governance on urban low-carbon transition

Under the vision of the “dual carbon” targets, the digital economy and government governance have emerged as pivotal means for urban low-carbon transition. This study, based on theoretical analysis, utilizes panel data from 253 Chinese cities spanning 2011 to 2019 to investigate the relationship between the digital economy, government governance, and urban low-carbon transition. The findings demonstrate that: (1) The digital economy not only directly contributes to low-carbon transition but also exerts an indirect influence through enhancing labor productivity, accelerating green technological innovation, and upgrading industrial structures; (2) Significantly, government governance can synergize with the digital economy to propel urban low-carbon transition, this synergistic effect can be achieved through mechanisms related to green technological innovation and industrial upgrading; (3) Overall, the moderating effect of governance effectiveness is more significant than governance capability; (4) Analysis of heterogeneity reveals that first-tier cities, core cities, and cities in the central and western regions exhibit more efficient low-carbon transitions. These findings offer valuable theoretical insights and practical guidance for advancing urban low-carbon development and shaping relevant policy decisions.

Prosocial behavior and work reattachment in healthcare: the mediating and moderating influence of mindfulness and awe

PurposeAmidst the stressful work environment in the healthcare sector, employees struggle to maintain prosocial behavior and work reattachment. The potential role of awe and mindfulness in addressing these issues remains unexplored. This study investigates how coworker prosocial behavior affects work reattachment while considering the mediating role of mindfulness and the moderating role of awe.Design/methodology/approachUsing a quantitative research design, data were collected through a survey questionnaire from 356 healthcare professionals in Pakistan. The data were analyzed in SPSS and AMOS for reliability and validity statistics, as well as for hypothesis testing.FindingsThe findings revealed a significant link between coworker prosocial behavior and work reattachment. Mindfulness acted as a mediator between coworker prosocial behavior and work reattachment, while awe had a positive moderating effect on these relationships.Practical implicationsThe findings emphasize the need for fostering these elements to manage stress, support employees and improve work reattachment.Originality/valueThe existing literature lacks empirical evidence regarding the impact of coworker prosocial behavior on employee outcomes, and this study contributes by examining the roles of awe and mindfulness in the healthcare sector.

Idealized Influence and Employee Performance in Water Works Development Agencies in Kenya

This study sought to examine the effect of idealized influence on employee performance in water works development agencies (WWDA) in Kenya. It was guided by Transformational Leadership Theory. A descriptive research design and positivist research paradigm was adopted. The population of this study was the 7 Water Works Development Agencies (WWDAs) while the unit of observation was 450 staff in the organizations. Krejcie and Morgan were used to determine the study sample size of 207 respondents. This study employed stratified random sampling in selecting the sample. The study used primary data collected using a semi structured questionnaire. Data analysis was done using Statistical Package for Social Sciences (SPSS) computer software version 26. Qualitative data collected was analyzed using content analysis and presented in prose form. Quantitative data was analyzed using descriptive and inferential statistics. Descriptive statistics included mean, standard deviation, frequencies, and percentages. The study also computed correlation analysis to measure strength and the direction of linear relationship between variables. Multiple regression models were fitted to the data to determine how the predictor/independent variables affect the response/dependent variable. The study further used hierarchical multiple regression models to measure the moderating effect of legal framework. The findings were presented in tables and figures. The study found that idealized influence has a positive and significant relationship with employee performance in WWDA in Kenya. On moderator, the study found that legal framework has positive significant moderating effect on the relationship between idealized influence and the employee performance in WWDA in Kenya. Based on the findings of this study, it is recommended that WWDA should enhance idealized influence among their leaders to improve their performance. This can be achieved by developing a leadership style that exhibits strong ethical and moral values, and by consistently practicing what they preach. Leaders should also be seen as role models, which can inspire their subordinates to emulate their behavior. Additionally, there is a need to establish effective legal frameworks that ensure transparency, fairness, and accountability in the management of public infrastructure projects, particularly those related to water service delivery. Further studies should explore the impact of other factors such as technology, funding, and political will influence employee performance in WWDA in Kenya.

The Relation of Maternal Psychosocial Risk Factors to Infant Safe Sleep Practices.

Sleep-related infant deaths are a common and preventable cause of infant mortality in the United States. Moreover, infants of color are at a greater risk of sleep-related deaths than are White infants. The American Academy of Pediatrics (AAP) published safe sleep guidelines to minimize the number of sleep-related infant deaths; however, many families face barriers to following these guidelines. Research on the role of psychosocial risk factors (i.e., depression, stress, domestic violence, substance use) in mothers' engagement in safe sleep practices is limited. The present study examined the role of maternal psychosocial risk factors on maternal safe sleep practices and the moderating effects of maternal race on this relationship. Participants in this study were mothers (N = 274) who were recruited from a Midwestern hospital postpartum. Data on the participants' psychosocial risk factors, and safe sleep practices were collected via telephone interview 2-4months following the birth of their infant. Predictive models indicated that depression and stress impacted mothers' engagement in following the safe sleep guidelines. Specifically, higher levels of maternal depression predicted greater likelihood of co-sleeping, regardless of mothers' race. Higher levels of maternal stress also predicted lower engagement in safe sleep behaviors for White mothers only. Early interventions to address stress and depression may help to increase maternal adherence to the AAP's safe sleep guidelines. Additional research on the underlying mechanisms of depression and stress on maternal safe sleep engagement is needed.

Rethinking the nexus between urban amenities and migrants’ hukou transfer intentions in China: the role of the hukou value

ABSTRACT The household registration (hukou) system differentiates China from Western countries regarding restrictions on internal migration, the allocation of public resources, and the country’s urbanization and development patterns. Although studies have investigated the influence of urban amenities on China’s internal migration, limited attention has been given to clarifying the intricate role of hukou values behind these amenities. The research revisits the influence of amenities on migrants’ hukou transfer intentions with an analytical framework dividing amenities into two categories, those related to hukou and those unrelated, and incorporating the role of the hukou value of the city. Econometric results indicate a significant influence of amenities related to hukou (basic education, health care) and those unrelated (urban consumption, temperature, cultural inclusion, transportation facilities). It also reveals a moderating effect of hukou value, reflected in the strengthened influence of hukou-related amenities, while such an effect is less apparent for amenities unrelated to hukou. Compared to amenities unrelated to hukou, hukou-related amenities mainly have indirect effects moderated by hukou value but less direct influence. Heterogeneity analysis of skilled and less-skilled migrant groups and robustness checks are also conducted. Our findings provide policy implications for China to deepen the future hukou reform.

The effect of luxury brand erotic capital on luxury brand consumption value and purchase intention - focus on VIP customers

ABSTRACT In today’s society, individuals invest considerable effort into enhancing their physical appearance for socioeconomic success. Despite significantly expanding the boundaries of luxury brands, there has been limited academic exploration into the analysis of luxury brand value from an erotic capital perspective. This study explores the effect of erotic capital on the consumption value and purchase intention of luxury brands. We surveyed 148 VIP customers of major luxury brands and ascertained key elements of erotic capital, notably finding that factors such as pleasure, beauty, and arousal positively influence consumer behavior. Additionally, we confirmed the moderating effects of age and VIP level. Our findings suggest that luxury brands should incorporate the concept of erotic capital into their designs and marketing strategies while maintaining their brand identity to effectively navigate rapidly changing market environments and expand their customer base.

Are serious games seriously good at preparing students for clinical practice?: A randomized controlled trial

Purpose Serious games (SGs) have great potential for pediatric medical education. This study evaluated the efficacy of a SG in improving learner satisfaction, knowledge, and behavior. Materials and methods This was an investigator-blinded randomized controlled trial (RCT) comparing a SG against two controls: (i) adaptive tutorial (AT), and (ii) low-stimulus control (LSC). SG is a highly immersive role-playing game in a virtual hospital. AT delivers interactive web-based lessons. LSC is paper-based clinical practice guidelines. Metropolitan senior medical students at UNSW were eligible. A total of 154 enrolled and were block randomized to one intervention. Participants had access to one intervention for 8 weeks which taught pediatric acute asthma and seizure assessment and management. Satisfaction was assessed with Likert-scale responses to 5 statements and 2 free-text comments. Knowledge was assessed with 10 multiple-choice questions (MCQs). Clinical behavior was assessed during a 30-point simulated clinical management scenario (CMS). Primary analysis was performed on a modified intention-to-treat basis and compared: (1) SG vs. AT; and (2) SG vs. LSC. Results A total of 118 participants were included in the primary analysis (modified intention-to-treat model). No significant differences in MCQ results between the SG and control groups. SG group outperformed the LSC group in the CMS, with a moderate effect (score out of 30: 20.8 (3.2) vs. 18.7 (3.2), respectively, d = 0.65 (0.2–1.1), p = 0.005). No statistically significant difference between SG and AT groups in the CMS (score: 20.8 (3.2) vs. 19.8 (3.1), respectively, d = 0.31 (–0.1 to 0.8), p = 0.18). A sensitivity analysis (per-protocol model) was performed with similar outcomes. Conclusions This is the first investigator-blinded RCT assessing the efficacy of a highly immersive SG on learner attitudes, knowledge acquisition, and performance in simulated pediatric clinical scenarios. The SG demonstrated improved translation of knowledge to a simulated clinical environment, particularly compared to LSC. SGs show promise in pediatric medical education.

School-based promotion of physical literacy: a scoping review.

The role of physical activity in children's healthy development is undisputed, with school-based interventions being seen as a priority. The promotion of physical literacy (PL) seems to be promising due to its holistic approach, combining physical, cognitive, and affective domains. To develop recommendations for possible measures, we compiled existing literature on existing school-based PL interventions. Five databases (MEDLINE, Web of Science, SPORTDiscus, ERIC, and PsycInfo) were searched between July 6 and July 10, 2023, by combining the terms "physical literacy," "school," "program," "workshop," "intervention," and "curriculum" as well as a manual search. Records were screened in a two-stage process by two independent authors using a priori criteria. Eligible studies concerned PL interventions in the school context. The included records were sorted according to school type/population, structure, content, PL domains addressed, and evaluation. In total, 706 articles were found through the database search and an additional 28 articles through the manual search. After removing duplicates, 502 publications remained, which were screened by title and abstract, leaving 82 full texts. These were cut down to 37 articles describing 31 different programs (19 in primary schools, eight in secondary schools, one in both primary and secondary schools, and three unspecified). Most interventions were conducted during physical education classes (n = 12). All three PL domains were addressed by five interventions, while 11 interventions solely concerned the physical domain. In addition, 21 interventions evaluated their effects on PL. Most evaluations showed small to moderate but inconsistent effects on several PL-related constructs (e.g., self-efficacy, motivation, movement skills). Interventions incorporating all three domains reported positive effects on physical competence and enjoyment. Although there is a growing body of data related to school-based PL promotion, their effects and practical application remains relatively underdeveloped: study designs, study quality, PL assessments, and results are heterogeneous. Corresponding research adhering to the holistic approach of PL will be crucial in clarifying the potential lifelong role of PL in promoting physical activity, increasing health and well-being and to actually enable development of recommendations for action.

Vaccine Effectiveness Against Long COVID in Children.

Vaccination reduces the risk of acute coronavirus disease 2019 (COVID-19) in children, but it is less clear whether it protects against long COVID. We estimated vaccine effectiveness (VE) against long COVID in children aged 5 to 17 years. This retrospective cohort study used data from 17 health systems in the RECOVER PCORnet electronic health record program for visits after vaccine availability. We examined both probable (symptom-based) and diagnosed long COVID after vaccination. The vaccination rate was 67% in the cohort of 1 037 936 children. The incidence of probable long COVID was 4.5% among patients with COVID-19, whereas diagnosed long COVID was 0.8%. Adjusted vaccine effectiveness within 12 months was 35.4% (95 CI 24.5-44.7) against probable long COVID and 41.7% (15.0-60.0) against diagnosed long COVID. VE was higher for adolescents (50.3% [36.6-61.0]) than children aged 5 to 11 (23.8% [4.9-39.0]). VE was higher at 6 months (61.4% [51.0-69.6]) but decreased to 10.6% (-26.8% to 37.0%) at 18-months. This large retrospective study shows moderate protective effect of severe acute respiratory coronavirus 2 vaccination against long COVID. The effect is stronger in adolescents, who have higher risk of long COVID, and wanes over time. Understanding VE mechanism against long COVID requires more study, including electronic health record sources and prospective data.

Assessing the Impact of Financial and Non-financial Rewards on Job Satisfaction: A Cross-sectional Study Among Employees of Health Secretariat Department of Khyber Pakhtunkhwa, Pakistan

Background: An organization's ability to deliver quality services completely depends on its management of human resource in an efficient manner. To maximize potential of health-care professionals, job satisfaction becomes utmost significant. Objectives: To assess the impact of financial and non-financial rewards on job satisfaction of employees of Health Secretariat Department of Khyber Pakhtunkhwa.Material and Methods: A cross-sectional study was conducted from June 2019 to August 2019. A pilot tested and validated semi-structured questionnaire was used to collect data from the employees of health secretariat department through convenience sampling technique. A total of 50 forms were analyzed through SPSS and AMOS. Satisfaction in job, financial and non-financial rewards were tested for their t-statistics and significance level using multiple linear regressions followed by determining effects of moderator of age, experience, and education when employed as an interaction variable. Results: The study results demonstrate that non-financial rewards have more significant relationship (p &lt; 0.05) in determining job satisfaction of employees compared to financial rewards. However, the moderators of increase in age, education and experience (AEE) were seen to enhance the job satisfaction-financial rewards (JS-FR) relationship while AEE had no impact on job satisfaction-nonfinancial rewards (JS-NFR) relationship. Conclusion: The non-financial rewards (recognition, responsibility, autonomy and provision of skill enhancement opportunities) are shown to play a key role in job satisfaction of employees. Hence health organizations should consider them included in their management for more job satisfaction.Keywords: Financial Rewards, Health Care, Human Resource, Job Satisfaction, Pakistan.

Assessment and Optimization of the Insecticidal Properties of γ-Al2O3 Nanoparticles Derived from Mentha pulegium By-Products to Xylosandrus crassiusculus (Carob Beetle).

This study concentrates on assessing the insecticidal attributes of the γ-Al2O3 nanoparticles derived from the remnants of Mentha pulegium, which include essential oil, ethanolic extract, and plant waste. The synthesis of the γ-Al2O3 nanoparticles was executed using a direct sol-gel procedure, affirming the crystal structure according to extensive physicochemical analyses such as UV-Vis, XRD, FTIR, and SEM. Evaluation of the insecticidal activity in vitro was conducted against Xylosandrus crassiusculus, a pest that infests carob wood, utilizing strains from diverse forests in the Khenifra region, situated in the Moroccan Middle Atlas. The lethal doses 50 ranged from 40 mg/g to 68 mg/g, indicating moderate effectiveness compared to the commercial insecticide Permethrin. Optimization of the conditions for the efficiency of the γ-Al2O3 nanoparticles was determined using experimental plans, revealing that time, humidity, and temperature were influential factors in the lethal dose 50 of these nanomaterials. Moreover, this study encompasses the establishment of correlations using Principal Component Analysis (PCA) and Ascending Hierarchical Classification (AHC) among various geographic, biological, and physical data, amalgamating geographic altitude and γ-Al2O3 nanoparticle insecticide parameters, as well as the attributes of the mechanical tests conducted on the carob wood affected by insects. The correlations highlight the close connections between the effectiveness of the insecticide, mountain altitude, and the mechanical parameters that were examined. Ultimately, these nanoparticles demonstrate promising potential as alternative insecticides, thus opening up encouraging prospects for safeguarding against carob wood pests.