Corporate income tax, IP boxes and the location of R&D.

We discuss corporate tax effects on multinationals' R&D. Theoretically, we find that a host country's tax increase may boost local R&D expenditure: while R&D becomes deductible at a higher rate, this higher rate may not apply to all R&D returns. First, as R&D creates a public good within the MNE, some R&D returns are taxed at other countries' tax rates.

Perceptions of Knowledge and Experience in Nature-Based Health Interventions.

Although perceptions and uses vary, nature-based health interventions (NBHIs) help facilitate the additional health benefits of physical activity (PA) experienced in nature, thereby reducing all-cause morbidity and mortality. The purpose of this mixed-methods, cross-sectional study was to better understand perceptions, terminology, and participation in NBHIs. A questionnaire was developed by reviewing validated instruments and gauging expert experience with stakeholders.

Decision threshold models in medical decision making: a scoping literature review.

Background: Decision thresholds play important role in medical decision-making. Individual decision-making differences may be attributable to differences in subjective judgments or cognitive processes that are captured through the decision thresholds. This systematic scoping review sought to characterize the literature on non-expected utility decision thresholds in medical decision-making by identifying commonly used theoretical paradigms and contextual and subjective factors that inform decision thresholds.

Functional Data Analysis: An Introduction and Recent Developments.

Functional data analysis (FDA) is a statistical framework that allows for the analysis of curves, images, or functions on higher dimensional domains. The goals of FDA, such as descriptive analyses, classification, and regression, are generally the same as for statistical analyses of scalar-valued or multivariate data, but FDA brings additional challenges due to the high- and infinite dimensionality of observations and parameters, respectively. This paper provides an introduction to FDA, including a description of the most common statistical analysis techniques, their respective software implementations, and some recent developments in the field.

Navigating food price shocks in a pandemic: Food insecurity and coping mechanisms in Burkina Faso.

Global food prices rose substantially after the start of the COVID-19 pandemic. This paper examines the impact of rising food prices during the pandemic on food security in Burkina Faso. We aim to answer two primary questions.

Realizing the Promise of Technologies for Enhancing Aging in Place Within Long-Term Care Homes.

While residential long-term care (LTC) settings can be the places to age well, they have received relatively little attention in research and policy conversations about technology. In this commentary, we discuss how technologies are currently being integrated into LTC, the ethical challenges and considerations this raises and the potential for improving how technologies are designed and implemented to empower and make the lives of older residents better. We advocate for innovative policy reforms and standards to ensure that technology design and development are equitable and inclusive and better aligned with the wishes and values of older adults and their families.

Unlocking growth: Investigating asymmetry in the financial inclusion-growth nexus in financially inclusive middle east economies.

Financial inclusion is a crucial element of financial development that transmits cheap financial services to provide advantages to entire segments of society and stimulates economic growth. Our investigation evaluates the asymmetric financial inclusion-economic growth nexus in the top 10 financially inclusive Middle East nations (Israel, Oman, Iran, Qatar, Turkey, Saudi Arabia, Bahrain, Egypt, United Arab Emirates, and Kuwait). Earlier studies adopted panel data tools, which yielded typical outcomes on the association between financial inclusion and economic growth despite few economies did not indicate such a link individually.

Supporting General Practitioners and people with hypertension to maximise medication use to control blood pressure: the contribution of Collective Intelligence to the development of the 'Maximising Adherence, Minimising Inertia' (MIAMI) intervention.

Background: Hypertension remains one of the most important modifiable risk factors for stroke and heart disease. Anti-hypertensive medications are effective, but are often not used to maximum benefit. Sub-optimal dosing by prescribers and challenges with medication-taking for patients remain barriers to effective blood pressure control.

Preschool musicality is associated with school-age communication abilities through genes related to rhythmicity.

Early-life musical engagement is an understudied but developmentally important and heritable precursor of later (social) communication and language abilities. This study aims to uncover the aetiological mechanisms linking musical to communication abilities. We derived polygenic scores (PGS) for self-reported beat synchronisation abilities (PGS) in children (N≤6,737) from the Avon Longitudinal Study of Parents and Children and tested their association with preschool musical (0.

Exploring the synergy of logistics, finance, and technology on innovation.

As global environmental challenges intensify, manufacturing firms face increasing pressure to innovate sustainably. Green innovation, characterized by the development of environmentally friendly products, processes, and technologies, has become essential for firms striving to remain competitive. This study aims to investigate the influence of key factors-green logistics, green finance, and green technology-on green innovation within manufacturing firms, while exploring the mediating role of green technology in these relationships.

Decentralized wage bargaining and health.

This study examines the association between decentralized wage bargaining and worker health in Finland. We utilize unique data on collective agreements matched with total population administrative data on mental health disorders and sickness absence for the 2005-2013 period. We find that decentralized wage bargaining is related to mental health among blue-collar workers.

System interoperability and data linkage in the era of health information management: A bibliometric analysis.

Across the world, health data generation is growing exponentially. The continuous rise of new and diversified technology to obtain and handle health data places health information management and governance under pressure. Lack of data linkage and interoperability between systems undermines best efforts to optimise integrated health information technology solutions.

German sugar beet farmers' intention to use autonomous field robots for seeding and weeding.

Robotic weed control is not yet widely adopted, despite its technological availability and proven economics and sustainability in crop cultivation by replacing seasonal labor and synthetic pesticides. This impedes technologically enabled changes toward more sustainable agricultural systems. Given that adopting robotics for the weeding process requires changing existing systems, farmers' appraisals for the new and the current weeding technology may constitute barriers.

Digital finance and sustainable development: Evidence from developing nations.

Objectives: This paper investigates the role of digital finance in promoting environmental sustainability within a group of 52 developing economies from 2010 to 2019. Specifically, it examines whether digital finance effectively contributes reducing CO emissions in these nations.

Methods: This paper is a quantitative study which employs the IV-GMM (instrumental variable generalized methods of moment) approach that tackles any potential endogeneity.

Strategic hospital resilience capability response to adversity: fusing government regulation and COVID-19 pandemic.

Purpose: Strategic leadership plays an important role in achieving organizational success in surviving and growing in a challenging business environment. This study aims to examine the role of strategic leadership in responding to a rare moment in the health industry, which is the combination of government regulations that tend to continue to change and the emergence of COVID-19 pandemic.

Design/methodology/approach: A total of 358 respondents from 141 type C and D hospitals in Indonesia participated in this research.

Green dreams are made of this: Futures consciousness and proenvironmental engagement.

Futures consciousness (FC) refers to the capacity to understand, anticipate and prepare for the future. As a form of future orientation, it encompasses five interrelated dimensions of time perspective, agency beliefs, openness to alternatives, systems perception and concern for others. We present here cross-sectional evidence that FC is related to greater environmental engagement, above and beyond other future orientation constructs.

Theoretical foundations and implications of augmented reality, virtual reality, and mixed reality for immersive learning in health professions education.

Background: Augmented Reality (AR), Virtual Reality (VR) and Mixed Reality (MR) are emerging technologies that can create immersive learning environments for health professions education. However, there is a lack of systematic reviews on how these technologies are used, what benefits they offer, and what instructional design models or theories guide their use.

Aim: This scoping review aims to provide a global overview of the usage and potential benefits of AR/VR/MR tools for education and training of students and professionals in the healthcare domain, and to investigate whether any instructional design models or theories have been applied when using these tools.

Linking digital leadership and employee digital performance in SMEs in China: The chain-mediating role of high-involvement human resource management practice and employee dynamic capability.

Background: In the digital era, the role of digital leadership is becoming increasingly prominent. However, the exploration of the alignment between digital leadership and high-involvement human resource management practices (HI-HRMPs) in influencing employee-based resources remains an overlooked research area among current scholars.

Objective: This study aims to analyze the influence of these elements on the digital performance of employees.

The impact of hunger on indulgent food choices is moderated by healthy eating concerns.

Research has shown that hungry individuals are more impulsive, impatient, and prone to make indulgent food choices compared to their satiated counterparts. However, the literature is still mixed, with some studies showing such results while others fail to demonstrate hunger effects on consumers' choice behavior. The current cross-sectional study ( = 461) sought to address these inconsistencies by examining whether the link between hunger and people's propensity to make indulgent (vs.

Probing the CSR-pro-environmental behavior linkage: Insights into green reputation and chief sustainability officer influence.

This study aims to examine the impacts of internal and external corporate social responsibility (CSR) on managers' pro-environmental behaviors with the mediating role of green reputation and moderating of chief sustainability officer (CSO). We acquired information from 609 managers working in various Chinese manufacturing firms using a standardized survey tool. Structural equation modelling (SEM) was performed to analyze data.

Metformin and small for gestational age babies: findings of a randomised placebo-controlled clinical trial of metformin in gestational diabetes (EMERGE).

Aims/hypothesis: Gestational diabetes mellitus (GDM) is associated with adverse perinatal outcomes because of suboptimal glucose management and glucose control and excessive weight gain. Metformin can offset these factors but is associated with small for gestational age (SGA) infants. We sought to identify risk factors for SGA infants, including the effect of metformin exposure on SGA status.

School Health Promotion, the Body Mass Index z-Score, and Psychosocial Health in Primary Schools of the Netherlands.

Childhood overweight and psychosocial issues remain significant public health concerns. Schools worldwide implement health promotion programs to address these issues and to support the physical and psychosocial health of children. However, more insight is needed into the relation between these health-promoting programs and the Body Mass Index (BMI) z-score and psychosocial health of children, while taking into account how school factors might influence this relation.

The Influence of Institutional Logics and Emotions on the Uptake of Cervical Cancer Screening: A Case Study From Xai-Xai, Mozambique.

This study investigates the role of emotional attachment to competing institutional logics on women's uptake of cervical cancer screening in Mozambique. Through a qualitative study conducted in Xai-Xai, Southern Mozambique, we identify 2 concurrent logics in the context of screening: preservation logic, influenced by social-cultural norms, and the prevention logic, centered around screening. Women, affected by emotions such as shame, fear, and marital subordination, often become attached to the preservation logic, which influences their values and contradicts acceptance of screening.