Tax Risk Management: A Systematic Literature Review and Future Research Agenda

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The recent financial scandals (Enron, WorldCom…) have contributed to placing corporate governance at the heart of the productive organization and to presenting it as the new reality of management. Today, these initiatives are gaining ground in several countries. In this context, researchers emphasize the importance of and the need to develop an increased awareness of enterprise risk management and internal control. Although it is now identified as an integral part of corporate governance, tax risk management has received less attention than risk management in general, and research in this area is still very limited. The aim of this article is two-fold. First, it attempts to analyze the current state of the literature on tax risk management, and second, to propose some avenues for future research in this area. Using a systematic review process, we collected 57 articles published in highly regarded journals listed in the Web Of Science and Google Scholar databases. The review highlights that the results of this literature can be presented in two sections: (I) A discussion of current studies on TRM, including the conceptualization of tax risk, the determinants of the TRM implementation, its tools and mechanisms, and the adoption effects of its process; and (II) recommendations for future research programs. This article makes significant contributions to the academic literature, which can be used by researchers to explore gaps in TRM research. Not only that, practitioners can also draw on the findings presented to gain insight into the importance of a TRM process within their organizations.

Strategic HRM in Digital Transformation: Haier’s ‘Rendanheyi’ Model

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Digital transformation is a major challenge for many companies. They have clear strategies, but they fail to implement them in practice. This study explores how human resource management (HRM) can connect strategy and execution. It takes Haier as a case study. Haier developed the Rendanheyi management model to address the gap between strategy and execution. The study aims to clarify how strategic HRM turns digital strategy into actual results. It adopts a single case study method. Data is collected from public reports and in-depth interviews with six Haier employees. Two key findings are drawn. First, Haier’s HRM has undergone three stages of transformation. It started with basic digital tools for HR work, then shifted to improved digital services for employees, and finally developed into digitalized human capital operation. Second, the HRM transformation succeeds because it is closely aligned with Haier’s digital strategy. The HRM system acts as a bridge. It links the company’s top-level digital strategy with employees’ daily work. This study shows that HRM plays a key role in corporate digital transformation. It is not just a support function. It can drive corporate change in the digital age.

Evolution and Convergence of CA-MRSA and HA-MRSA: Is PVL Still a Discriminating Factor?

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Methicillin-resistant Staphylococcus aureus (MRSA) remains a significant global pathogen responsible for both healthcare-associated and community-associated infections. Historically, the presence of Panton–Valentine leukocidin (PVL) served as a key molecular marker distinguishing community-associated MRSA (CA-MRSA) from hospital-associated MRSA (HA-MRSA). However, increasing evidence of genetic convergence between these lineages challenges the reliability of PVL as a discriminating factor. Over time, the distinctions between community-associated (CA-MRSA) and hospital-associated (HA-MRSA) strains have become increasingly blurred. This is largely due to the ongoing exchange of genetic material, clonal expansion, and the dynamic nature of antibiotic resistance. In this review, we take a closer look at the molecular epidemiology of both CA-MRSA and HA-MRSA, with particular attention to the structure and pathogenic role of Panton–Valentine leukocidin (PVL). We also examine how the presence of PVL varies among different MRSA strains and discuss whether it still holds value as a marker in surveillance efforts. Given the rapid evolution of bacterial genomes, we reflect on the clinical implications of relying on PVL for classification. The review concludes by outlining future research priorities, especially the need for integrated genomic monitoring and more comprehensive typing strategies to enhance MRSA management and improve patient care.

A Conceptualized Framework of Ethical and Responsible Use of Artificial Intelligence Tools in Higher Education Ecosystem

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This study presents results of a systematic literature review (SLR) of the responsible use of artificial intelligence (AI) tools in higher education, identify patterns of ethical and irresponsible use, and propose a conceptual framework for predicting ethical AI adoption. Following PRISMA guidelines, was conducted on 60 peer-reviewed studies published between 2022 and 2026, sourced from Google Scholar. Studies were mapped against four research questions addressing AI tools used, their applications, reported unethical practices, and predictive modelling approaches. Results reveal that general AI, generative AI tools, and large language models dominate higher education contexts, primarily deployed for personalized learning, academic work, and teaching. Irresponsible practices were documented in one-third of studies, including academic integrity breaches (13.33%), algorithmic bias,  and privacy violations. Critically, no existing study developed a real-time predictive model capable of monitoring ethical AI use, despite four studies demonstrating predictive modelling capabilities for other purposes. This study addresses a significant gap by proposing a novel conceptual framework that integrates AI tool deployment, user behaviour, governance measures, and predictive analytics to forecast ethical outcomes. The framework provides higher education institutions with a pathway toward data-informed, proactive governance of AI technologies.

The Effect of Deforestation on Araceae Hemiepiphyte Populations in Toili-Bulan Track Area, Central Sulawesi

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Tropical forests are highly dynamic ecosystems that support diverse plant communities, including hemiepiphytes that depend on stable microclimatic conditions and complex forest structures. However, increasing deforestation has altered these environments, potentially affecting the survival and distribution of sensitive plant groups. This study aims to analyze the impact of deforestation on the population structure and diversity of Araceae hemiepiphytes in the Toili–Bulan track area, Central Sulawesi. The research integrates remote sensing analysis of land cover change from 2019 to 2023 with field-based vegetation surveys conducted in 2023. Land cover analysis using Sentinel-2 imagery revealed a significant decrease in forest area by 10.85%, accompanied by a substantial increase in mixed dryland agriculture (29.46%), indicating that agricultural expansion is the primary driver of deforestation. Vegetation analysis recorded 285 individuals/ha of Araceae hemiepiphytes across 13 species, with Pothos tener and Rhaphidophora species showing the highest abundance and ecological importance. The Shannon–Wiener diversity index (H’ = 2.39) indicated moderate species diversity. The findings demonstrate a strong relationship between forest degradation and hemiepiphyte populations, where reduced canopy cover and loss of mature host trees negatively affect habitat availability and microclimatic stability. Consequently, areas experiencing higher levels of deforestation exhibit lower population density and diversity of hemiepiphytic species. This study highlights the ecological sensitivity of Araceae hemiepiphytes to forest disturbance and underscores the importance of conserving forest structure to maintain biodiversity and ecosystem stability in tropical forests.

Socially Responsible Consumption: Myths And Realities in the Context of Agri-Food Companies

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The objective of this article was to analyze the factors explaining socially responsible consumption within agri-food companies in Cameroon. We achieved this by conducting a quantitative study using a questionnaire as a data collection tool. The questionnaire was administered to 50 respondents, whose responses were coded using SPSS software, and the determinants of SRC were highlighted using SmartPLS software. The main finding is that all the factors studied have a positive impact on the implementation of SRC in agri-food companies in Cameroon, but with very different degrees of influence; they must therefore be ranked in order of importance. However, governance and certification criteria are more important than the others.

Current Situation of Inclusive Education for Children with Autism Spectrum Disorder Attending some Primary Schools in Ho Chi Minh City

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This article studies the current state of inclusive education for children with autism spectrum disorder (ASD) in several primary schools in Ho Chi Minh City. The research focuses on evaluating the level of inclusive education implementation, the awareness and competence of teachers, and the support available to students with ASD in the school environment. The results show that inclusive education has received attention and implementation, but some difficulties still exist, such as limitations in teachers’ expertise, lack of support resources, and ineffective coordination between schools and families. Therefore, this paper proposes several measures to improve the effectiveness of inclusive education for children with autism spectrum disorder in primary schools.

The Interrelation among Obesity, Climate Change and the Food Industry

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Climate change poses a significant threat to natural ecosystems and human societies, while the global obesity pandemic constitutes a major public health challenge. These two phenomena are increasingly recognized as interconnected, with both influencing and being influenced by the food industry. The present study investigates the interrelationship among obesity, climate change, and the food industry, examining the interactions and mutual dependencies among these three domains. Their interlinkages are analyzed separately and their systemic interactions are highlighted. The results indicate that obesity, climate change, and the food industry are strongly interconnected and mutually influential. Consequently, changes in one of these domains can produce significant effects on the others. The findings suggest that the development of sustainable, low-carbon and climate-resilient agricultural systems capable of producing sufficient and nutritious food with minimal environmental impacts is urgently required. Furthermore, a strategic reorientation of the food industry toward the production of healthier food products with lower environmental footprints is necessary. Finally, the promotion through public policies of healthy dietary patterns with low greenhouse gas emissions could simultaneously reduce obesity prevalence and contribute to climate change mitigation. The findings of this study may be useful to policy makers, climate scientists, medical professionals, the food industry, farmers, and civil society organizations seeking to address these major challenges of the 21st century.

Measures to Develop Language for 3-4 Years Old Preschoolers Through Picture Storytelling Activities

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Language is a tool for children to communicate and exchange. Lean on language, children can express their thoughts and expand their communication skills in learning and playing. The task of language development for children is one of the important aims in the childhood education. Preschool teachers need to develop children’s language in all kinds of educational activities anywhere, anytime in the preschool. One of the activities that create an opportunity for children to develop language is storytelling with picture activities. Through storytelling with picture activities helps children develop coherent language, clearer pronunciation, and increases their vocabulary. In addition, storytelling with picture activities is a tool of comprehensively education children.

Head and Neck Alignment for Optimal Glottic view at Paediatric Laryngoscopy: Comparison of two Anatomical Axes

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Background: Suboptimal head-neck alignment in children, with consequent poor glottic visualisation, results in delayed tracheal intubation cascading to peri-intubation sequelae.

Objective: To determine the degree of glottic view achieved in children during direct rigid laryngoscopy for orotracheal intubation with head-neck alignment done keeping the suprasternal notch-auditory meatus (SN-AM) axis versus the sternal angle-auditory meatus (SA-AM) axis, horizontally.

Methods: Following ethical clearance and informed parental consent, 68 children aged 1 – 6 years, of American Society of Anesthesiologists (ASA) class I or II, were randomized into two groups of pre-intubation head-neck alignments: group A used horizontal SN-AM axis, while group B adopted horizontal SA-AM axis, for the alignment. Degree of glottic view achieved, tracheal intubation attempts, external laryngeal backward upward rightward pressure (BURP) manoeuvre and grade were recorded. Glottic view achieved and grade of BURP applied were assessed using the Cormack-Lehane grading and three-point Likert scales respectively; the time to orotracheal intubation (TTOTI), defined as the period from removal of preoxygenating face mask to first capnographic evidence of correct tracheal tube placement, and immediate post-intubation arterial Oxygen saturation (SpO2) also were recorded.

Results: All 68 children completed the study. The groups were comparable in Cormack-Lehane grades of glottic visualisation, P=0.611, with statistically similar BURP application, P=0.642. The mean TTOTI (26.97±2.58 versus 26.41±2.68) in seconds, and the peri-intubation mean percentage SpO2 (95.08±1.08 versus 94.85±0.957) showed no significant difference, P=0.383 and 0.346, respectively, with zero occurrence of peri-intubation complications, in the groups.

Conclusion: In children aged 1-6 years, the degree of glottic visualisation achieved at conventional rigid laryngoscopy for endotracheal intubation, is similar between head-neck alignment done by keeping the SN-AM axis in horizontal plane and head-neck alignment done by keeping the SA-AM axis horizontally.