The existing studies on the association between the built environment and health mainly concentrates on urban areas, while rural communities in China have a huge demand for a healthy built environment, and research in this area remains insufficient. There is a lack of research on the health impact of the built environment in rural communities in China, where there is a significant demand for advancements in the healthy built environment. Exploring the Influence of built environment satisfaction on self-rated health outcomes in New-type village communities has positive significance for advancing research on healthy village community. This paper selects four new-type village communities as typical cases, which are located in the far suburbs of Shanghai, China. A questionnaire survey was conducted on individual villagers, and 223 valid questionnaire samples were obtained. A PLS-SEM model was developed using survey data to examine how built environment satisfaction influences dwellers’ self-rated health while taking into account the mediating function of the perceived social environment. Moreover, multi-group analysis was performed based on age. The results show that built environment satisfaction indirectly influences residents self-rated health through its impact on perceived social environment. The research also discovered that the relationship between built environment satisfaction, social environment satisfaction and self-rated health is not influenced by age as a moderating factor. The research offers new insights for the planning and design of new-type village community from a health perspective.

This study investigated the impact of social media on purchasing decision-making using data from a questionnaire survey of 257 randomly sampled students from the College of Business at Imam Muhammad Ibn Saud Islamic University. The study items were selected from the study community through a random sample, where several (257) students were surveyed. To achieve its objectives, the study follows the descriptive analytical approach in addressing its topic. The questionnaire was adopted as a tool for collecting data. The questionnaire collected data on the independent variable social media—and the dimensions of the dependent variables representing the stages of purchasing decision-making: Feeling the need for the advertised goods, collecting information about alternatives, evaluating available options, buying decisions, and post-purchase evaluation of the purchase decision. Then, the data were analyzed based on regression analysis using SPSS and AMOS. The important findings are summarized below: Social media use is directly related to feeling the need for and searching for information on advertised goods. Social communication and the evaluation of alternatives to advertised goods, in addition to the existence of a moral effect and a direct correlation between social media use and making the purchasing decision for advertised goods. Providing honest, sufficient, and accurate information via social media to the buyer can help them make the purchasing decision.

Knowledge transfer, assimilation, transformation and exploitation significantly impact performing business activities, developing innovations and moving forward to new business models such as transferring to a circular economy. However, organizations’ decisions or willingness to transition to a circular economy are very often also influenced by the external environment. The study aims to determine the influence of the external environment on the transfer from a linear to a circular economy while mediating knowledge assimilation. The quantitative research involved 159 Nordic capital companies operating in Estonia and Lithuania. The survey has been performed by means of the CATI method. The analysis has been done also by applying structural equation modelling (SEM). In order to perform mediation analysis, IBM SPSS and a special PROCESS macro have been used. The study showed that knowledge assimilation partially mediates the relationship between the external environment and the transfer to the circular economy. Hence, the external environment’s direct effect is much more significant than the indirect. The added value of the study also consists in extending the concept of circular economy by including some aspects of absorptive capacity and the external environment.

Enterprise Resource Planning (ERP) system utilization and Environmental, Governance, Social (ESG) practice incorporation have jointly wielded significant influence on various aspects of accounting operations. On the other side, leveraging the robust information infrastructure, Taiwanese firms have widely implemented ERP systems and have been aligning with international ESG initiatives in recent years. The objective of this study is to investigate the impact of ERP utilization and ESG practices on real and accrual earnings management among firms listed in Taiwan over an 19-year span from 2003 to 2021. The results of this study suggest duration of ERP implementation has a negative impact on accruals earnings management, but has a positively influence on real management. The results underscore the significant influence of ERP utilization duration on the different aspects of corporate earnings management activity. Additionally, our investigation illustrates a negative association between the corporate assimilation of ESG practices and both real and accrual earnings management. This reveals that enterprises committed to implementing ESG practices highlight long-term substantive operations over the short term periodic performance of financial statements.

This study analyzes the impact of a high-speed rail line on tax revenues and on the economy of affected regions within the country. The economic impact of infrastructure investment can be induced by changes in tax revenues when the infrastructure is in operation. Accurate regional GDP data are not necessarily available in many Asian countries. However, tax data can be collected. Therefore, this study uses tax revenue dates in order to estimate spillover effects of infrastructure investment. The Kyushu high-speed rail line was constructed in 1991 and was completed in 2003. In 2004, the rail line started operating from Kagoshima to Kumamoto. The entire line was opened in 2011. We estimated its impact in the Kyushu region of Japan by using the differencein- difference method, and compared the tax revenues of regions along the high-speed railway line with other regions that were not affected by the railway line. Our findings show a positive impact on the region’s tax revenue following the connection of the Kyushu rapid train with large cities, such as Osaka and Tokyo. Tax revenue in the region significantly increased during construction in 1991–2003, and dropped after the start of operations in 2004–2010. The rapid train’s impact on the neighboring prefectures of Kyushu is positive. However, in 2004–2013, its impact on tax revenue in places farther from the rapid train was observed to be lower. When the Kyushu railway line was connected to the existing high-speed railway line of Sanyo, the situation changed. The study finds statistically significant and economically growing impact on tax revenue after it was completed and connected to other large cities, such as Osaka and Tokyo. Tax revenues in the regions close to the high-speed train is higher than in adjacent regions. The difference-in-difference coefficient methods reveal that corporate tax revenue was lower than personal income tax revenue during construction. However, the difference in corporate tax revenues rose after connectivity with large cities was completed. Public–private partnership (PPP) has been promoted in many Asian countries. However, PPP-infrastructure in India failed in many cases due to the low rate of return from infrastructure investment. This study shows that an increase of tax revenues is significant in the case of the Kyushu rapid train in Japan. If half of the incremental tax revenues were returned to private investors in infrastructure, the rate of return from infrastructure investment would significantly rise for long period of time. It would attract stable and long-term private investors, such as pension funds and insurance funds into infrastructure investment. The last section of the paper will address how incremental tax revenues created by the spillover effects of infrastructure will improve the performance of private investors in infrastructure investment.