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1.
European Journal of Risk Regulation : EJRR ; 14(2):371-381, 2023.
Article in English | ProQuest Central | ID: covidwho-20244344
2.
Calitatea ; 23(186):83-92, 2022.
Article in English | ProQuest Central | ID: covidwho-20237186

ABSTRACT

Mosque is a non-profit community organization, where the purpose of its establishment is not to seek profit, so this objective makes it different from commercial organizations. "Takmir" (manager of a mosque)as a manager, has the responsibility and trust of the congregation. This was explanatory research with a quantitative approach. The level of a good trust can be improved by consinously improving the quality of variabels so that the mosque organization managed can run properly and correctly and the congregation's trust can be achived. When the good mosque governance concept with the principles, internal control and services are used properly, it will be able to improve organization performance. Congregation's trust in the takmir to improve the performance of the mosque's organization can be achieved by increasing the ability, kindness and integrity of the takmir. The congregation's trust in the takmir will affect its intensity in participating in activities organized by the mosque, in which it will directly affect the performance of the mosque's organization. For Next research, it is recommended to add a variable of the concept of leadership from organizational managers. The participation variable from the congregation and the community, and professional variables, Professional someone will have a positive and significant impact on the quality of work.

3.
Journal of Economic Surveys ; 37(3):1033-1058, 2023.
Article in English | ProQuest Central | ID: covidwho-20236831

ABSTRACT

We survey approaches to macroeconomic forecasting during the COVID‐19 pandemic. Due to the unprecedented nature of the episode, there was greater dependence on information outside the econometric model, captured through either adjustments to the model or additional data. The transparency and flexibility of assumptions were especially important for interpreting real‐time forecasts and updating forecasts as new data were observed. We revisit these themes with a time‐varying parameter (TVP) vector autoregression (VAR), which attributes the large jumps primarily to increased volatility rather than changes in the type or propagation of shocks.

4.
Universidad y Sociedad ; 15(2):608-616, 2023.
Article in Spanish | Scopus | ID: covidwho-20236761

ABSTRACT

Vaccines against COVID-19 represent hope and the Peruvian State implemented the national vaccination plan. The objective of the present investigation was to analyze the main legal norms related to the current pandemic and determine the possibility of arguing its particular use. The qualitative approach and the documentary review technique were used. The results were obtained that the particular use is possible from the recognition of the Universal Declaration of Human Rights and the regulation of the sanitary registration of medicines. The conclusions were that there is non-compliance by the authorities by failing to observe the individual exercise of the right to health, which makes it impossible for the citizen to acquire the afore-mentioned vaccine. © 2023, University of Cienfuegos, Carlos Rafael Rodriguez. All rights reserved.

5.
Organization Studies ; 2023.
Article in English | Scopus | ID: covidwho-20235900

ABSTRACT

The controversies surrounding the heavily redacted contracts between the European Commission and Covid-19 vaccine producers have highlighted ‘transparency' as a hotly debated concept in the pharmaceutical market. We combine research on transparency with literature on the organization of markets to investigate how such struggles over competing visions of transparency end up shaping markets and their politics. Focusing on the case of the European pharmaceutical market, we demonstrate how market transparency was implemented through devices that enacted specific visions of transparency and produced distinct market organizations over time: transparency for states (until about 1990), transparency for corporations (ca. 1990 to 2010) and transparency for state coalitions (since 2010). We discuss how the specific instrumentations and materializations of such visions of transparency play a crucial role in market politics. This debate also highlights why engaging in controversies over transparency has become increasingly important for those contesting the market status quo – in pharmaceutical markets and beyond. © The Author(s) 2023.

6.
European Journal of Risk Regulation : EJRR ; 14(2):313-331, 2023.
Article in English | ProQuest Central | ID: covidwho-20234655

ABSTRACT

Responding to mistrust in the European agencies' risk assessments in politically salient cases, the European Union (EU) legislator, the European Food Safety Authority and the European Medicines Agency alike have accelerated their efforts to foster EU regulatory science transparency. These simultaneous endeavours have, however, taken place in a fragmented legislative and administrative context, with each agency operating under a different legal framework. By focusing on authorisation procedures, from registration of studies to authorisation of novel foods, pesticides and human medicines, this article examines the resulting regimes governing the disclosure of scientific data by EU agencies to identify common trends and sectoral specificities. Against the background of an overall shift towards enhanced transparency, we shed light on, first, the circulation of institutional arrangements and practices among agencies and, second, the new dimensions of transparency emerging from these developments. We also highlight the remaining sectoral differences and argue that they could have potentially large impacts on the amount and type of information disclosed and on the level of transparency perceived by stakeholders and citizens. We argue that more coherence across the sectoral transparency regimes is needed, in particular in light of the agencies' contested legitimacy and of their increasing cooperation on cross-cutting issues like antimicrobial resistance and medicine and pesticide residues in food.

7.
Marketing and Management of Innovations ; 13(4):30-44, 2022.
Article in English | Web of Science | ID: covidwho-20230853

ABSTRACT

The global supply chain process has been badly affected by the COVID-19 pandemic. Consequently, firms search for factors that influence supply chain resilience and improve firm operational performance. The current research develops an integrated resilient supply chain model that combines factors underpinned DART model, innovation, digital technology, and value co-creation to investigate supply chain resilience during the COVID-19 pandemic. The research framework was empirically tested with a data set of 329 responses from employees working in logistics firms. the study find that supply chain resilience is determined by value co-creation, the DART model, innovation, and digital technology. The factors underpinning the DART model, including dialogue, access, risk assessment, and transparency, have positively impacted value co-creation. The structural model shows that dialogue has a positive impact on developing value co-creation between manufacturing firms and stakeholders, Empirical investigation revealed that value co-creation in supply chain operations is estimated by dialogue, access, risk assessment, transparency, innovation, and digital technology and revealed substantial variance R-2 71.9% in measuring value co-creation. This research is significant as it develops a resilient supply chain model with the combination of the DART model, innovation, digital technology, and value co-creation and investigates supply chain resilience during the COVID-19 pandemic. Although current research contributes to theory, practice, and method, disclosing research limitations opens numerous avenues for future researchers. This study does not claim to include all factors that impact the value co-creation process in supply chain operations. For instance, other factors, such as IT infrastructure, commitment, and integrative quality, may positively influence value co-creation. Second, supply chain resilience is determined by value co-creation and network capability. Therefore, the research encourages academicians and policymakers to investigate the supply chain resilience phenomenon with other market-oriented facts. future researchers are suggested to investigate the current research model in longitudinal method.

8.
Aims Environmental Science TI -?Localizing? the sustainable development goals: A multivariate analysis of Spanish regions ; 10(3):356-381 ST -?Localizing? the sustainable development goals: A multivariate analysis of Spanish regions, 2023.
Article in English | Web of Science | ID: covidwho-2328190

ABSTRACT

Based on the content analysis of the websites of 102 Spanish municipalities related to actions aligned with the 2030 Agenda and the Sustainable Development Goals (SDGs), the X-STATIS technique was applied to analyze the status and dynamic evolution of commitment to the SDGs in regional and local governments over the period of 2016-2021. The results show a low but increasing level of SDG commitment, which also varies significantly across municipalities and regions, as well as by SDGs, which can be attributed to the influence of several sociodemographic factors, such as the number of inhabitants, dependent population and population density. SDG8 and SDG11 stand out as the main priorities of the municipalities, while initiatives related to SDG5, SDG6 and SDG 17 are the least prioritized. The COVID-19 pandemic has marked a turning point in this regard, with greater importance being given to the SDGs more related to people and prosperity. Our findings help citizens and public authorities to understand sustainable regions and municipalities, assess their performance in relation to different dimensions of sustainability and identify key challenges for future improvements. Specifically, the results suggest that public policies should promote actions related to gender equality, drinking water and sanitation and partnerships, as well as favor investment in the regions and municipalities that are lagging behind, in order to improve their level of commitment to the 2030 Agenda and reduce inequalities. From an academic point of view, our results open a door for the analysis of possible trajectories in the implementation of the SDGs at regional and local levels and the study of their determinants.

9.
9th Somaiya International Conference on Technology and Information Management, SICTIM 2023 ; : 96-99, 2023.
Article in English | Scopus | ID: covidwho-2325567

ABSTRACT

Blockchain as a technology if implemented judiciously will prove to be effective and efficient for both private as well public sector enterprises. The use cases in Blockchain provide ample demonstration of improvement in the processes. The paper intends to provide insight into the application of Blockchain in the Indian Judiciary System. Some of the benefits as envisaged by the Blockchain implementation are time-efficient, cost-effective, greater security, and transparency resulting enhancement of trust in the overall working of the legal system. India's global counterparts such as Estonia, China, the UK, Ghana, Ukraine, Canada, and Sweden have already integrated the Blockchain into their legal system. The judicial system in India is under tremendous pressure. According to the data from National Judicial Data Grid, 4.7 Crore cases are pending as on May 2022 at different levels of the judiciary, out of which 1.82 Lac cases have been pending for at least 30 years. For many years courts have been following the traditional working system, but during the Covid-19 pandemic, the courts have adopted the e-justice paradigm via online case hearings and video conferencing. Since, the system has already experienced the use of digital platforms, the experimentation if continued post-pandemic will yield a faster and better result. The technological advancements should complement the traditional working systems for the greater benefit of the entire system. The overall objective of the paper is to explore the application of Blockchain that will help improve the efficiency and transparency in operations in the Indian Judicial system. © 2023 IEEE.

10.
Meditari Accountancy Research ; 31(3):501-523, 2023.
Article in English | ProQuest Central | ID: covidwho-2313984

ABSTRACT

PurposeThis paper aims to identify the competency domains to be included in a conceptual framework for tax literacy.Design/methodology/approachUsing a qualitative approach, this study expands on the current understanding of the competency areas of tax literacy. A dual-purpose literature review was, therefore, conducted. The literature review first provided the body of knowledge that underpinned the study and second, the key data concepts for the draft competency structure to determine whether there is consensus on an international (supra) level. The literature review was supported by an interactive qualitative analysis to further present the concept of tax literacy from the perspectives of various national stakeholders in an emerging economy. Accounting and public finance educators from a higher education institution, as well as financial advisers as representatives of a profession with a direct interest in tax-related matters, were considered.FindingsAlthough a discipline lens seems to strongly influence the previous authors' view of what tax literacy means, it was possible to identify certain tax literacy competency domains that should be included in a taxpayer education curriculum. These content domains consist first of a knowledge domain which includes disciplinary, interdisciplinary, epistemic and procedural knowledge components. Second, the skills domain should include components of cognitive and meta-cognitive, social and emotional, as well as physical and practice skills. Third, personal and societal attitudes and values represent the third domain. Fourth, transformative competencies such as value creation, taking responsibility and reconciliation attributes are important. Finally, core foundational competencies, such as numeracy and literacy should be in place.Practical implicationsThe draft conceptual framework for tax literacy could serve as the foundation for the further development of a tax literacy measurement instrument, as well as tax education courses.Originality/valueA more holistic conceptual framework for tax literacy, portraying the multidimensional nature of taxation, is presented in contrast to the limited one-dimensional position presented up to now.

11.
Front Public Health ; 11: 1142230, 2023.
Article in English | MEDLINE | ID: covidwho-2320919

ABSTRACT

Objectives: This study examined how trust in the information about COVID-19 from social media and official media as well as how the information was disseminated affect public's wellbeing directly and indirectly through perceived safety over time. Methods: Two online surveys were conducted in China, with the first survey (Time1, N = 22,718) being at the early stage of the pandemic outbreak and the second one (Time 2, N = 2,901) two and a half years later during the zero-COVID policy lockdown period. Key measured variables include trust in official media and social media, perceived rapid dissemination and transparency of COVID-19-related information, perceived safety, and emotional responses toward the pandemic. Data analysis includes descriptive statistical analysis, independent samples t-test, Pearson correlations, and structural equation modeling. Results: Trust in official media, perceived rapid dissemination and transparency of COVID-19-related information, perceived safety, as well as positive emotional response toward COVID-19 increased over time, while trust in social media and depressive response decreased over time. Trust in social media and official media played different roles in affecting public's wellbeing over time. Trust in social media was positively associated with depressive emotions and negatively associated with positive emotion directly and indirectly through decreased perceived safety at Time 1. However, the negative effect of trust in social media on public's wellbeing was largely decreased at Time 2. In contrast, trust in official media was linked to reduced depressive response and increased positive response directly and indirectly through perceived safety at both times. Rapid dissemination and transparency of COVID-19 information contributed to enhanced trust in official media at both times. Conclusion: The findings highlight the important role of fostering public trust in official media through rapid dissemination and transparency of information in mitigating the negative impact of COVID-19 infodemic on public's wellbeing over time.


Subject(s)
COVID-19 , Humans , COVID-19/epidemiology , Trust , Information Sources , Infodemic , Communicable Disease Control
12.
J Infect Dis ; 2023 May 03.
Article in English | MEDLINE | ID: covidwho-2320795

ABSTRACT

BACKGROUND: Infectious diseases carry large global burdens and have implications for society at large. Therefore, reproducible, transparent research is extremely important. METHODS: We evaluated transparency indicators (code and data sharing, registration, conflict and funding disclosures) in the 5340 PubMed Central Open Access articles published in 2019 or 2021 in the 9 most-cited specialty journals in infectious disease using the text-mining R package, rtransparent. RESULTS: 5340 articles were evaluated (1860 published in 2019 and 3480 in 2021 (of which 1828 on COVID-19)). Text-mining identified code sharing in 98 (2%) articles, data sharing in 498 (9%), registration in 446 (8%), conflict of interest disclosures in 4209 (79%) and funding disclosures in 4866 (91%). There were substantial differences across the 9 journals: 1-9% for code sharing, 5-25% for data sharing, 1-31% for registration, 7-100% for conflicts of interest, and 65-100% for funding disclosures. Validation-corrected imputed estimates were 3%, 11%, 8%, 79% and 92%, respectively. There were no major differences between articles published in 2019 and non-COVID-19 articles in 2021. In 2021, non-COVID-19 articles had more data sharing (12%) than COVID-19 articles (4%). CONCLUSIONS: Data sharing, code sharing, and registration are very uncommon in infectious disease specialty journals. Increased transparency is required.

13.
J Clin Epidemiol ; 156: 113-118, 2023 04.
Article in English | MEDLINE | ID: covidwho-2316011

ABSTRACT

OBJECTIVES: As part of an effort to develop an extension of the Preferred Reporting Items for Systematic reviews and Meta-Analyses (PRISMA) 2020 statement for living systematic reviews (LSRs), we discuss conceptual issues relevant to the reporting of LSRs and highlight a few challenges. METHODS: Discussion of conceptual issues based on a scoping review of the literature and discussions among authors. RESULTS: We first briefly describe aspects of the LSR production process relevant to reporting. The production cycles differ by whether the literature surveillance identifies new evidence and whether newly identified evidence is judged to be consequential. This impacts the timing, content, and format of LSR versions. Second, we discuss four types of information that are specific to the reporting of LSRs: justification for adopting the living mode, LSR specific methods, changes between LSR versions, and LSR updating status. We also discuss the challenge of conveying changes between versions to the reader. Third, we describe two commonly used reporting formats of LSRs: full and partial reports. Although partial reports are easier to produce and publish, they lead to the scattering of information across different versions. Full reports ensure the completeness of reporting. We discuss the implications for the extension of the PRISMA 2020 statement for LSRs. CONCLUSION: We argue that a dynamic publication platform would facilitate complete and timely reporting of LSRs.


Subject(s)
Publishing , Systematic Reviews as Topic , Humans
14.
Universitas-Revista De Ciencias Sociales Y Humanas ; - (38):213-232, 2023.
Article in English | Web of Science | ID: covidwho-2309881

ABSTRACT

Twitter has become the Internet social network of choice for most political leaders and its use was sig-nificant during the hardest months of COVID-19. This paper analyzes the effects that the speeches of the main political leaders in Spain have had on the management of the communication of COVID-19, in order to verify how their speech has influenced transparency and the increase in disinformation in this moment. Likewise, these data will allow us to observe which communication techniques have been used by the most representative figures linked to the management of the pandemic. Based on a triple approach methodolo-gical basis, a quantitative, qualitative and discursive content analysis will be carried out, analyzing the data with the SPSS tool, version 25. The results obtained show how institutional sources have propagated opinionated content on Twitter. more than informative. We also verify that the saturation of messages in the network has given rise to a greater use of fallacy mechanisms by the institutional subjects analyzed and, therefore, it has been possible to determine that the way in which communication has been managed about COVID-19 has contributed to the increase in misinformation. Hand in hand with the new emerging narra-tives, social technology and artificial intelligence to know the citizen opinion of the transparency portals.

15.
International Journal of Islamic and Middle Eastern Finance and Management ; 16(3):576-592, 2023.
Article in English | ProQuest Central | ID: covidwho-2302384

ABSTRACT

PurposeThis study aims to provide a comparative insight into the level of informational efficiency and irregularities of Shariah-compliant stocks and conventional stocks in three emerging markets, namely, China, Malaysia and Pakistan. The empirical evidence is provided for pre-crisis and crisis periods caused by the Covid-19 pandemic.Design/methodology/approachInformational efficiency is measured using the variance ratio (VR) Test developed by Kim (2006). The Approximate Entropy (ApEn) Metrics is used to investigate the level of irregularities in stock prices caused by the pandemic.FindingsAll the three emerging markets in the sample are not immune to the crisis caused by Covid-19 pandemic. The level of informational efficiency of both the Shariah-compliant and conventional stock is affected by the crisis. However, the former exhibits relatively high level of informational efficiency and stability in returns as compared to more volatility of conventional stocks.Practical implicationsThis study provides market agents and policy makers with a robust assessment of the impact of the Covid-19 pandemic on informational efficiency of Shariah-compliant and conventional stocks. Relatively high informational efficiency of Shariah-compliant stocks indicates that they are more transparent and that investors can trust the Shariah-compliant stocks more. This higher level of transparency and trust leads to more steady returns and lower levels of risk even during turbulent time like Covid-19. Investors can gain superior returns by conducting fundamental analysis and investing in index funds.Originality/valueTo the best of the authors' knowledge, this is the first study that highlights the difference in informational efficiency of conventional stocks and Shariah-compliant stocks in the crisis period caused by Covid-19. Unlike previous studies, this study uses firm level data which enables firm-wise assessment of informational efficiency.

16.
International Review of Administrative Sciences ; 89(2):555-576, 2023.
Article in English | ProQuest Central | ID: covidwho-2299786

ABSTRACT

This article aims to explore the impact of digital communication tools application by citizens and the perceived usefulness of social media on the relationship between citizens and local authorities. The data were gathered in April–September 2020 through a survey (CAWI) among citizens of Poznan, Poland (n=502), and Kutaisi, Georgia (n=504), and were analyzed with structural equation modeling. The findings show that the intensity of digital communication tools usage for participation in the city branding and the perceived usefulness of social media contribute to the lasting relationships between citizens and local authorities in both countries. The novelty of this research concerns comparing two countries with different levels of development. Georgia is a developing economy in Europe and is in the process of modernizing the local governance across the cities. Poland, however, is a mature economy with a post-transformation heritage, where its cities benefit from considerable experience in building and developing citizen participation policies. Furthermore, the research was conducted amid the COVID-19 pandemic and evidenced the growing popularity of digital tools adoption by citizens in city matters. This study contributes to understanding the impact of digital tools on the relationship between citizens and local authorities in terms of city brand management. Citizens' participation in the city branding process via various digital communication tools increased citizen commitment towards long-lasting collaboration with local authorities. Moreover, citizens' perception of social media usefulness positively influences their desire to engage in the city branding process online, supporting the trust-building and collaboration between citizens and local authorities. Points for practitioners The intensiveness of digital tools usage – governments should identify the tools already trusted and popular among their audience and employ those tools to a greater extent to maximize the chances of feedback, high citizen participation, and commitment. Citizens' perception of social media – such characteristics as ease of use, transparency, ease of communication with the municipality, and safety encourage citizens to get involved in the city brand management process. Consequently, local authorities should consider the features mentioned above and develop the online tools quality.

17.
J Biomol Tech ; 33(3)2022 10 15.
Article in English | MEDLINE | ID: covidwho-2301320

ABSTRACT

Rigor, reproducibility, and transparency (RR&T) are essential components of all scientific pursuits. Shared research resources, also known as core facilities, are on the frontlines of ensuring robust RR&T practices. The Association of Biomolecular Resource Facilities Committee on Core Rigor and Reproducibility conducted a follow-up survey 4 years after the initial 2017 survey to determine if core facilities have seen a positive impact of new RR&T initiatives (including guidance from the National Institutes of Health, new scientific journal requirements on transparency and data provenance, and educational tools from professional organizations). While there were fewer participants in the most recent survey, the respondents' opinions on the role of core facilities and level of best practices adoption remained the same. Overall, the respondents agreed that procedures should be implemented by core facilities to ensure scientific RR&T. They also indicated that there is a strong correlation between institutions that emphasize RR&T and core customers using this expertise in grant applications and publications. The survey also assessed the impact of the COVID-19 pandemic on core operations and RR&T. The answers to these pandemic-related questions revealed that many of the strategies aimed at increasing efficiencies are also best practices related to RR&T, including the development of standard operating procedures, supply chain management, and cross training. Given the consistent and compelling awareness of the importance of RR&T expressed by core directors in 2017 and 2021 contrasted with the lack of apparent improvements over this time period, the authors recommend an adoption of RR&T statements by all core laboratories. Adhering to the RR&T guidelines will result in more efficient training, better compliance, and improved experimental approaches empowering cores to become "rigor champions."


Subject(s)
COVID-19 , Pandemics , Humans , Reproducibility of Results , Follow-Up Studies , Surveys and Questionnaires
18.
Syst Rev ; 12(1): 63, 2023 04 04.
Article in English | MEDLINE | ID: covidwho-2302086

ABSTRACT

BACKGROUND: Along with other types of research, it has been stated that the extent of redundancy in systematic reviews has reached epidemic proportions. However, it was also emphasized that not all duplication is bad, that replication in research is essential, and that it can help discover unfortunate behaviors of scientists. Thus, the question is how to define a redundant systematic review, the harmful consequences of such reviews, and what we could do to prevent the unnecessary amount of this redundancy. MAIN BODY: There is no consensus definition of a redundant systematic review. Also, it needs to be defined what amount of overlap between systematic reviews is acceptable and not considered a redundancy. One needs to be aware that it is possible that the authors did not intend to create a redundant systematic review. A new review on an existing topic, which is not an update, is likely justified only when it can be shown that the previous review was inadequate, for example, due to suboptimal methodology. Redundant meta-analyses could have scientific, ethical, and economic questions for researchers and publishers, and thus, they should be avoided, if possible. Potential solutions for preventing redundant reviews include the following: (1) mandatory prospective registration of systematic reviews; (2) editors and peer reviewers rejecting duplicate/redundant and inadequate reviews; (3) modifying the reporting checklists for systematic reviews; (4) developing methods for evidence-based research (EBR) monitoring; (5) defining systematic reviews; (6) defining the conclusiveness of systematic reviews; (7) exploring interventions for the adoption of methodological advances; (8) killing off zombie reviews (i.e., abandoned registered reviews); (9) better prevention of duplicate reviews at the point of registration; (10) developing living systematic reviews; and (11) education of researchers. CONCLUSIONS: Disproportionate redundancy of the same or very similar systematic reviews can lead to scientific, ethical, economic, and societal harms. While it is not realistic to expect that the creation of redundant systematic reviews can be completely prevented, some preventive measures could be tested and implemented to try to reduce the problem. Further methodological research and development in this field will be welcome.


Subject(s)
Systematic Reviews as Topic , Humans , Prospective Studies
19.
Front Psychol ; 14: 1168214, 2023.
Article in English | MEDLINE | ID: covidwho-2295203

ABSTRACT

Introduction: In 2020, the outbreak of COVID-19 has forced consumers to shift their consumption patterns online. However, the problem of online fraud in green agricultural products seriously undermines consumer trust and is detrimental to the sustainable consumption of green agricultural products. Therefore, it is particularly important to enhance consumers' trust in online sellers. This study aims to investigate how the product environmental information transparency(soil information transparency and water information transparency) affects online consumers' purchasing behavior of green agricultural products. Methods: This study constructs a theoretical framework of "product environmental information transparency - online consumer trust - online purchase behavior".We conducted an online randomized questionnaire to collect data from a sample of 512 consumers who had experience buying green agricultural products online fitted a structural equation model (SEM). Results: The results show that (1) the two dimensions of product environmental information transparency have different effects on different dimensions of online consumer trust. Among them, soil information transparency has a significant positive effect on competence trust, while it does not have a significant positive effect on benevolence trust. Water information transparency has a significant positive effect on both dimensions of online consumer trust, (2) online consumer trust has a significant positive effect on online consumer purchase behavior, and (3) competence trust has a significant positive effect on benevolence trust. Discussion: Our study shows that consumer trust in merchants is significantly enhanced by increasing the transparency of environmental information about green agricultural products. different dimensions of environmental information transparency have different effects on different dimensions of online consumer trust. Product information transparency is proposed as a tool for producers to use in the online marketing of green agricultural products. Consumers' access to information can be improved through online public disclosure of environmental quality indicators in the production process of green agricultural products, and ultimately enhance online consumption of green agricultural products.

20.
Journal of Accounting in Emerging Economies ; 2023.
Article in English | Scopus | ID: covidwho-2276765

ABSTRACT

Purpose: Explore the factors making emergency procurement more prone to corruption by advancing explanations for when rules and transparency are relaxed allowing corrupt practices to emerge. Describe institutional factors, such as corruption syndrome (Johnston, 2005, 2015) and legal system, and their impact on procurement rules changes. Design/methodology/approach: A qualitative event study using publicly available data offer a timeline and explanation of government procurement control mechanisms and transparency roles in emergencies by comparing two countries. Argentina and Canada had very similar and advanced food procurement systems prior to COVID-19, but they took different stances when the pandemic broke out. Findings: Legal systems and corruption syndrome are linked, where Civil Law is related to Elite Cartels (Argentina) and Common Law with Influence Markets (Canada). The study contributes to understand the role of transparency to minimize the opportunity for direct purchases (electronic trails of decisions, justifications and approvals). Judicial system's actions favor corrupt practices and are aligned with elites despite the civil society outcry. Research limitations/implications: Research on corrupt practices has limited access to primary data due to fear of reprisals. Informal conversations revealing glimpses of corruption were used to identify publicly available documents. Numbers play a role in emergencies and performativity theory literature is enriched by providing an example of different interpretation of information when frameworks differ between civil society and courts. Originality/value: A comparative analysis that evidences the role of pre-existing institutional and social conditions shows when emergency situations will be used as an excuse to relax procurement control and transparency mechanisms which in turn facilitate corrupt practices. © 2023, Emerald Publishing Limited.

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