Many accidents caused by vehicles are the result of improper driving behavior. Use the vehicle in an antisocial form has led to a phenomenon called driving violence. Antisocial behavior while driving has a potential risk to other road users. This study aims to explain the conceptual framework of the formation of unsafe antisocial behaviors in the road traffic field.This qualitative grounded theory study was conducted with exploratory methods. 31 participants were included in this study. Purposeful and theoretical sampling was used in this study. The data collection process was semi-structured interviews. Codes, subcategories, and categories were extracted by the inductive process and analyzed by Corbin and Strauss approach. Trustworthiness criteria were used to assure the quality of the results. The data analysis process continued until there were no new concepts.A conceptual model was developed to explain the different relationships between the main cat-egories extracted from the study. 10 main categories with 44 subcategories were extracted. Categories include cultural factors, educational factors, rules, economic factors, psychological factors, infrastructure weakness, poor socialization of individuals, violent driving, reduced social welfare and reduced traffic safety. The people's socialization weakness in society was considered as the core concept in the process of formation of these behaviors. The conceptual model obtained from this study can be used in developing prevention programs and identifying the required interventions Considering the negative consequences caused by this type of behavior, its prevention should be the focus of road traffic policy makers. Since driving is a social activity, the social context in which driving takes place should also be considered.9 The tendency to antisocial behaviors in the field of driving may reduce the safety of road users and the safety of the community. Therefore, this study aims to answer the question of what is the formation process of unsafe antisocial behaviors in driving and what are the consequences of these behaviors.The use of a vehicle in an antisocial and risky way has created a phenomenon called driving violence, which is a risky driving behavior.Study Design10 Participants in qualitative research have common experiences in the field of the phenomenon.11This is a qualitative study that uses the grounded theory method to examine the subject of the study in detail and finally designed a conceptual model for the formation of unsafe antisocial behaviors in motor vehicle drivers in Iran. This approach was chosen because the experience of the study sample is important to achieve the objectives of the study.Study Setting12 The study setting includes traffic police organization, road and urban planning department, emergency department, transport and traffic department, road and road transport organization, taxi organization, road research center, safety promotion, and injury prevention research centers and healthcare centers.This study was conducted in Tehran. Iran is one of the deadliest countries in the world in terms of traffic accidents.Participants13 First, the sampling method was used purposefully to maximize the diversity of participants. In the second stage, the theory sampling method was used which is based on the emergence and saturation of concepts, categories, and subcategories to develop the theory.13 Inclusion criteria for participants were having the ability and willingness to conduct interviews and having a valid driver's license and two years of driving experience. Participants in the study were 31 people, including traffic specialists, researchers, and users with specialties in epidemiology, health and emergency, injury prevention and safety promotion, traffic police staff, transport and traffic engineers, psychiatrist, sociologists, psychologists, emergency medicine specialist and motor vehicle drivers.The sampling method was based on the grounded theory approach and was done in two stages.Data Collection14 findings of one interview determined the questions of the next interview.15 The interviews took place between June and September 2019. An example of an interview question was, "Based on your experience, what are the reasons for unsafe antisocial behavior while driving?" Or, "what motivates you to engage in unsafe anti-social behavior while driving?". Data saturation was obtained after 31 interviews. Interviews ranged from 27 to 50 minutes with an average of 31 minutes. A tape recorder and note-taking were used to record the interviews. If the participants were satisfied, the interview was recorded through a tape recorder, otherwise, note-taking is done. Unstructured and Semi-structured interviews were used to collect data.Data Analysis13 This qualitative research method is very useful when the researcher's goal is to explore a new field or to identify a known field from a new perspective. Data analysis and collecting were performed simultaneously.16 Each interview was coded before the next interview. Open, axial and selective coding was used for data analysis. This allowed us to move the results of the theoretical structure towards a conceptual model.17 The analysis process was performed using open coding and line-by-line analysis of data to obtain basic concepts. These concepts were then subdivided into different subcategories and categories based on similarities and differences. All codes were checked for accuracy to determine their relationship with other codes.18 Then data analysis was continued using axial coding and examining the relationship between categories. Finally, axial coding was formed by constant comparison between categories to extract the core category. Theoretical saturation was achieved when the new data did not provide any new features or dimensions for the categories.19The Corbin and Strauss method approach was used to analyze the data.Trustworthiness20 credibility, confirmability, transferability, dependability. The triangulation method was used to create dependability. In addition to semi-structured interviews, , the researcher uses prolong engagement to achieve credibility.21 Peer check will be done through the research team by holding meetings and discussing the data and analysis between the researcher and other experts. In this study, confirmability includes review by observers. To do this, interviews, codes, and categories obtained by several professors specializing in the field of antisocial behavior were examined. Transferability in this study will be done by providing a comprehensive description of the subject, participants, method of data collection, and analysis.21 Detailed and accurate note-taking was also used to achieve dependability, which will provide accurate details to other researchers to study or develop similar studies.21To reach trustworthiness in this study, four strategies recommended by Schwandt et al, were used:A total of 31 people (including 21 men and 10 women) aged 23 to 67 and an average of 43 years agreed to be interviewed and participated in the study. The demographic characteristics of the interviewees are presented in 10 main categories with 44 subcategories were and 1526 initial codes extracted. Categories include cultural factors, educational factors, psychological factors, rules, infrastructure weakness, economic factors, poor socialization of individuals, risky behavior, decreased Social Welfare, and reduced traffic safety that help us in designing and explaining the conceptual model of antisocial behavior in the area of road traffic . The cenRulesAccording to the participants, antisocial behaviors should be considered in the formulation of regulations, and law enforcers should be supported and guaranteed executively to monitor and enforce these laws. According to them, people who commit these types of behaviors should face more restrictions and be dealt with more severely. Failure to comply with current driving laws will also increase these behaviors in the community. Unsafe antisocial behaviors should be considered in the preparation of driving instructions."These behaviors violate the rights of the people as well as the laws of society" (P9).Cultural FactorsAccording to the views of most participants in this study, cultural characteristics of society should be concerned seriously. Controlling these behaviors in the country requires public culture. Identifying cultural weaknesses and increasing and developing the cultural level of society should be included in traffic policies. Participants emphasized technology development in line with cultural needs."We discuss cultural delay; i.e., the material aspects work faster than the cultural aspects. Cars and mobile phones work, but thought and philosophy do not work. We live without consciousness. That is, we use a modern product in a non-modern society "(P4).Educational FactorsAccording to the participants, the provision of public education to the general public by educational centers and mass media, as well as specialized training to drivers of vehicles when obtaining a license and the continuation of these training in the community will increase awareness and knowledge among drivers and thus reducing and preventing unsafe antisocial behaviors. Responsible organizations should also provide the necessary information in this regard to road users."We do not provide any education at different levels and in schools. We have to start schools. Our driving schools do not teach civil rights at all. We all have to work together and the radio and television have to provide this information in a special program" (P19).Psychological FactorsAccording to participants’ experience, no doubt recognizing the diseases and psychological factors affecting antisocial behaviors in driving provides the basis for awareness of the complex dimensions of this social and health issue and can improve intervention strategies. According to interviewees, people with high stress and anxiety are more likely to have accidents due to cognitive problems. Drivers with a score high on abnormal behaviors as a component of mental health are more likely to engage in high-risk driving, and patients with psychiatric disorders generally have higher levels of unsafe antisocial behavior than others."Having psychological problems and depression in the community, high anxiety and lack of treatment and addressing these issues" (P23).Causal Conditions Findings of the study showed that the factors that occurred included cultural factors, educational and training factors, laws, and psychological factors.Structural Factors Underlying factors include economic factors and infrastructure weakness.Economic FactorsAnother condition is economic problems. Unemployment, poverty, and the need to make a living are among the most important economic pressures. Economic pressures on people who engage in unsafe driving behaviors due to poverty and unemployment. Economic pressures within the family change the behavior of drivers about other factors, such as vehicles and the environment."One of the most important roots is poverty and unemployment. Most accidents are mostly around poverty and unemployment. The poor and unemployed people do not have proper social status in society". (P3).Infrastructure WeaknessPoor Public Transport systemMost participants pointed to the weakness of the public transport structure in the country and its role in the emergence of unsafe antisocial behaviors. Some even said that building highways encouraged people to use private cars. They said that the fleet of public transport should be improved. New and quality buses must enter the transportation system. Because this will reduce people's use of personal vehicles and therefore reduce tension between drivers and ultimately reduce unsafe antisocial behavior. It is necessary to allocate the resources for the construction of roads to the development of public transport."In our country, people have to use their vehicles to do their work in the cold of winter and the heat of summer, because there is no public transport system. The crowded buses and difficulties in closing the bus doors are other reasons people have to use their vehicles" (P22).Improper road design Another reason for such behaviors from the interviewees' point of view was road design. It seems that in the stages of road design and construction, materials and standards related to road safety are not observed, which leads to the formation of accident-prone sections and points in the national road network. Standard roads, convenient intersections, logical red lights, intelligent navigation systems, proper distribution of traffic on the roads, and other measures that can increase the comfort of drivers are effective in reducing high-risk driving. Unauthorized overtaking is usually more on non-standard and crowded roads and non-observance of the right of way occurs more on busy roads. In our country, not enough attention is paid to safety issues and necessary standards in designing road and this tissue leads to some unsafe antisocial behaviors while driving."Roads also cause problems and dangerous behaviors. For example, cuts in high-traffic areas, which makes you bored and have to do some behaviors" (P8).RESPONSERisky behaviorAccording to the research findings, drivers who have a socialization weakness may engage in risky behaviors in response to other people's antisocial driving behaviors."They get aroused quickly, flew off the handle, and commit violent driving. He does not allow anyone to overtake him. Block the road and do everything to annoy others" (P31).ConsequencesConsequences of implementing an engagement strategy include reduced social well-being and reduced traffic safety.Decreased Social WelfareAnother consequence is the decreased social welfare in society and the feeling of security in the society and public trust in the transportation system in the country. It is more likely that with the increase of unsafe antisocial behaviors in driving, we will see a decrease in the level of well-being and comfort and an increase in social and psychological harm caused by these behaviors."These behaviors affect the peace and privacy of others. Often antisocial behaviors cause annoyance and upset to others and bundle of nerves."Reduce traffic safetyBut according to the research findings, it seems that another important consequence will be the increase in traffic accidents and ultimately the death of road users. Injuries and disabilities caused by traffic accidents are increasing in the community and we will see a decrease in traffic safety."The unsafe behavior of some drivers distracts other people and drivers and even causes them to have trouble driving and increase the risk of accidents."The present study used the grounded theory method to discover the process of formation of antisocial behaviors in motor vehicle drivers in Iran. The results showed the interaction between the factors and the different structures for creating these behaviors, which led to the development of a conceptual model. The study showed that the main factor and the central category in the occurrence of these behaviors is the socialization weakness of individuals in society. Socialization weakness leads to irrational individualism in individuals, which is manifested by the display and expression of unsafe anti-social behaviors by the car and the disregard for the public interest. 22 In this regard, a study conducted in Turkey shows that cultural norms in traffic allow drivers to express and commit violence against others while driving.23 there is a relationship between cultural factors and dangerous driving manner.24 Therefore, it seems that to overcome this problem, it is necessary to develop the traffic culture in the country. Another effective factor in creating these behaviors is educational factors.According to the findings of the study, one of the effective factors in the formation of unsafe antisocial behaviors while driving is cultural factors. Driving behavior is strongly influenced by the driving culture.25 Formal training is positively associated with creating a safe attitude and there is a relationship between driving training on the one hand and safe traffic attitudes and risky driving behaviors on the other hand.26 Therefore, it can be said that education and training factors have an important role in this field, and therefore, we should provide general and specialized driving training to people in the community, especially drivers, so that we can reduce anti-social unsafe driving behaviors in them. A similar study shows that one of the most important human factors for influencing safe driving is educational issues.27 Understanding the psychological variables that lead to driving behaviors is critical for people working in road safety.28 Therefore, we must identify, investigate, and control the impact of these factors on antisocial behaviors among drivers to prevent the occurrence of such behaviors. According to the findings of the study, the weakness of infrastructure is also effective in the formation of these behaviors. High-traffic environments lead to violence, conflict, and intra-individual friction due to underdeveloped infrastructure. The results of a study have shown that congestion and high traffic can lead to violent driving even in countries with strict regulations and good road infrastructure.23 Investing in road infrastructure is considered as one of the efforts of countries to improve traffic safety.29 Contrary to the results of our study, the results of the some can be stated that the improvement of infrastructure has not played an effective role in reducing overall mortality.30 But despite all these studies, it seems that we need to invest in road infrastructure and design principled roads and install appropriate signs on inner and outer city roads.Another important factor in creating this type of behavior is psychological factors. Psychological performance is a very important indicator in driving and is considered as an indicator of dangerous behavior while driving.31 Also, the introduction of new rules for crossing and wearing seat belts has shown a negative statistical relationship with mortality and injuries.29Laws and regulations in society are also effective in shaping unsafe anti-social behaviors in drivers. The study shows that with the introduction of new driving rules and increased fines for driving under the influence of alcohol in Japan, the country saw a significant reduction in injuries and deaths due to this problem.32 and parents play an important role in influencing their children's driving through the process of socialization.33 Therefore, since driving in a society is considered as a social activity, the process of socialization of people in the society must be formed properly so that the person commits less unsafe antisocial behaviors while driving.According to the findings of the present study, the core and central category in the formation of unsafe antisocial behaviors in motor vehicle drivers are due to socialization weakness. Consistent with our results, a study shows that there is a relationship between dangerous driving and personality traits such as social maladaptation,34 and impulsive and antisocial behaviors in children who are under economic pressure are higher than other children. Children in families with high economic pressure are more likely to have symptoms of antisocial behavior.35 Another study found that antisocial behaviors are likely more in people who suffered poverty while childhood.36 The level of mental health decreases as the economic situation worsens. Poor economic status at the individual and social levels leads to mental disorders. For example, losing a job increases the likelihood of violence. Thus, antisocial behaviors can occur after losing a job. Economic problems cause psychological stress.37 One of the strengths of this study is the use of a wide range of participants who have the necessary experience and knowledge regarding this type of behavior. On the other hand, due to the background of anti-social behavior, studies in other places may lead to different results, Therefore, it seems that the existence of economic problems in society can lead to an increase in the occurrence of anti-social behaviors in society.Economic problems are also effective in creating these behaviors. Consistent with the results of our study antisocial and violent behaviors of adolescents are related to their low socioeconomic status,The present study extracted various underlying factors in the formation of unsafe antisocial driving behavior and take a deeper look at such behaviors from a social perspective. Examining any type of driving behavior in the field of traffic requires considering the context from which the behavior originates. It is recommended that any study conducted in the field of prevention of drivers' risky behaviors also consider the cultural, social, and economic conditions of the community and based on it, to develop prevention programs. Since these behaviors reduce traffic safety and cause various social harms, so the results of this study can be used to plan and develop the necessary interventions to reduce these behaviors.


Tax revenue is one of the essential means through which the government controls the macro-economy and plays a vital role in promoting environmental protection and sustainable development. This study takes Chinese panel data from 2004 to 2020 as sample observations, uses the SBM-GML index method to measure industrial green total factor productivity, and then uses econometric methods such as the two-way fixed effects model and instrumental variable method to analyze the impact of an environmental tax on industrial green transformation. It is found that the generalized environmental tax represented by vehicle and vessel tax, resource tax, and urban land use tax has a significant positive effect on industrial green transformation. After a series of robustness tests and the exclusion of endogeneity, this conclusion remains valid. The research shows that credit governance, the agglomeration of producer service, and their co-agglomeration with manufacturing are important adjustment mechanisms. Among them, credit management is special and compulsory, greatly restricting the environmental pollution behavior of industrial enterprises, and encourages enterprises to make green investments and to actively improve production processes. Since humanity entered the era of industrialization, the ecological environment has been not only the most oversized public good, but has also become the most easily damaged good ,2. UnlikFiscal and taxation policies are essential to promoting green development and helping to reduce pollution and carbon emissions ,6. The nET originated from the theories of negative externalities proposed by welfare economists. After the upsurge of tax reform in western countries, it was widely introduced into tax systems in many countries in the late 1990s . BecauseAccording to the “compliance cost” proposed by Gray and Shadbegian , some scOther scholars, based on the “innovation compensation” proposed by Porter , believeIn conclusion, there are many studies in the existing literature that focus on the impact of an environmental tax on environmental quality and reach certain accepted conclusions. However, the impact of an environmental tax on economic growth still needs to be further deepened, especially with regard to the lack of direct evidence of industrial development. Therefore, this study verifies the impact of an environmental tax on green industrial transformation from the perspective of environmental regulation. From the perspective of innovation, credit governance and industrial agglomeration are introduced as moderating variables and a statistical model is used to seriously assess the multiple impact mechanism of an environmental tax on green industrial production. Finally, in the robustness test, a policy evaluation of the water resource taxes levied in 2016 and 2017 is conducted.Pollution has a negative externality, so it is difficult to solve its adverse effects by relying solely on market forces . The priTheoretically speaking, with the help of administrative power, we can achieve the goal of preventing environmental pollution and realizing green transformation. However, the environmental regulation tool of administrative order cannot promote sustainable energy conservation and emission reduction. When emissions meet government limits, companies lose the incentive to buy clean equipment or innovate green technology. In addition, administrative control is mainly driven by the government, and the government and the public usually bear its cost, so the implementation cost is high. Environmental tax implements the “polluter pays principle”, the “paid use principle” and other related requirements, and the net environmental policy is organically integrated with economic policy. The ecological environmental service fees, environmental damage fees, and pollution control fees directly affect the commodity price, service prices, and various prices. Environmental tax, in the form of price guidance, transmits technological innovation and cleaner production as favorable market signals to enterprises. Suppose the tax that enterprises pay due to pollution is much higher than the cost of pollution control. In that case, enterprises will be more inclined towards technological innovation and the use of environmental protection equipment. At the same time, environmental tax can also realize recycling by subsidizing renewable energy projects and energy-saving technologies to promote the development of renewable technologies . TherefoHypothesis 1:Environmental taxes can promote the green transformation of industry.The institution-based view creates a dynamic interaction between institutions and organizations, and managers and enterprises make rational decisions under institutional constraints . In ordeFrom 2013, China’s environmental authorities, as well as financial and other departments, will jointly punish economic entities that have been found, based on information obtained, to have behaved in a way that threatened in environmental protection. Once on the trust-breaking governance list, the production and operation of enterprises will be seriously affected. Not only will they suffer from frequent supervisory spot checks, but they will also be “vetoed by one vote” when dealing with public affairs, and they may also face stricter financing constraints . Yin et Hypothesis 2:Credit management can strengthen the positive relationship between green taxation and green transformation of industry.The theory of the new industrial zone points out that the enterprise organizations gathered in the production complex of a social region can form a highly specialized division of labor or subcontract to form a long-term stable relationship based on mutual trust. This division of labor and cooperation helps to spread knowledge and information among enterprises and brings about the efficiency and mobility that a single producer cannot realize, thus extending the industrial value chain. From the perspective of resources, industrial agglomeration and its scale effects are important driving forces for regional economic growth. The rapid development of the regional economy promotes the centralized utilization of production factors such as the labor force, capital, technology, and data. Enterprises in the agglomeration area gradually become symbionts. Firms within the region share infrastructure, capital externalities, and pools of labor reserves . This shAccording to the theory of industrial symbiosis and agglomeration, enterprises clustered in a specific range have the advantages of circular integration, green technology externalities, and increasing new returns through energy exchange, material exchange, and information exchange to realize the organic unity of economic effects and environmental protection . EnvironEllison and Glaeser  first deHypothesis 3:The agglomeration of producer services can strengthen the positive relationship between green tax and the green transformation of industry.Hypothesis 4:Collaborative agglomeration of manufacturing and producer services can strengthen the positive relationship between green taxation and industrial green transformation.(1)Core explanatory variable. The core explanatory variable is environmental tax (ET). Environmental tax is the total of environmental tax, resource tax, and other taxes related to the environment levied on market entities to promote environmental protection, rationally develop and utilize natural resources, and maintain ecological balance . Accordi(2)Control variables. Since there are many external factors affecting industrial green transformation ,46,47,48(3)Explained variable. The explained variable is industrial green transformation (IGT). The concrete manifestation of the green transformation of industry is that industrial enterprises can produce more financial products by using the same resource elements as before because of the improvement of management efficiency and technological innovation and can, simultaneously, reduce environmental pollution. The idea of investigating the relationship between industrial pollution discharge and economic output is that environmental pollutants are directly regarded as a negative utility output, in which the output of “good” products is maximized, and the output of “bad” products is minimized in the production function. In order to avoid statistical errors caused by traditional measurement methods as much as possible, this study uses an SBM (Slack-Based Model) directional distance function combined with the GML index  to measure IGT. This method can deal not only with “good” outputs, but also with the dynamic continuity of “bad” outputs and input elements more scientifically. The measurement method of industrial transformation continues Cobb Douglas’s theory of production function. The average annual labor force, net fixed assets at the end of the year, industrial water consumption, and total energy consumption  of enterprises above the designated size are selected as input variables. The expected output is measured by industrial added value, while the unexpected output is measured by industrial sulfur dioxide and industrial wastewater discharge.(4)Mediating variable. The mechanism variables mainly include credit governance, professional agglomeration of producer services, and its co-agglomeration with producer services and manufacturing.Credit management (CM). This is measured by the interest expense of high-energy-consuming industries. Generally speaking, the higher the credit rating of environmental protection, the easier it is for market participants to obtain credit funds to alleviate the dilemma of capital flow shortage. Therefore, green credit has the terminal incentive of credit. Green finance is measured by 1 minus the proportion of interest expenses of six energy-consuming industries. The measurement of industrial agglomeration mainly includes primacy index, industrial concentration, spatial Gini coefficient and location entropy. For the purpose of research and considering the availability of data, this study uses the location entropy method to measure the agglomeration degree of producer services. The more employees in a certain industry in a certain area, the denser the distribution of enterprises in that industry in that area. The calculation process expression of industrial agglomeration is Collaborative Agglomeration (CA). The agglomeration of industries with relevance and heterogeneity in a certain space has created a situation of collaborative agglomeration. The calculation process of collaborative agglomeration of manufacturing and producer services is Firstly, the SBM-GML index model is introduced to measure the green transformation of industry. Consider an economic system with n independent decision-making units (DMUs), each of which has m production factors t, the following equation can be obtained:In Equation (1), The constraints are:t + 1 is constructed, and the following can be obtained:Then, we introduce the multiple linear models. In order to verify the statistical correlation between environmental tax and a green industrial transition, combined with the theoretical analysis and research hypothesis above, this study constructed the following multiple linear regression model:i and t represent individual and time, respectively, Control is the information set of control variables, which contains all control variables. j represents the jth control variable, and In Equation (5), In Equations (6)–(8), Due to the severe lack of data for many variables in the Tibet Autonomous Region of China, we do not consider including Tibet in the statistical sample. At the same time, the statistical caliber of Hong Kong, Macao, and Taiwan is inconsistent with that of the Chinese mainland, and we also removed samples from these three regions. Following the principles of data availability and scientificity, the statistical sample of this study is composed of the panel data of 30 provinces in China from 2004 to 2020. The original data of relevant variables mainly come from the China Statistical Yearbook, China Industrial Statistical Yearbook, China Tax Yearbook, China Environmental Statistical Yearbook, China Economic Census Yearbook (2018), and the EPS  global statistical data platform. Some missing values were filled in by linear interpolation. It should be noted that to reduce the order of magnitude of variables and prevent heteroscedasticity problems, logarithmic processing was carried out for some explanatory variables with large values as part of the process of proper calculation. A descriptive statistical analysis of each variable is provided in The commonly used fitting models of the panel data model include the mixed least squares method, random effects model, and fixed effects model; therefore, the most suitable method for the sample data in this study needed to be tested further. The results of the Hausman and F-test show that the null hypothesis was rejected at the 1% level, and the fixed effects model was considered the most suitable for the sample data in this study. In order to prevent the negative influence of multicollinearity among variables on the fitting results, a multicollinearity test was also carried out. The results show that the maximum variance inflation factor (VIF) is 9.57, the minimum variance inflation factor is 1.28, and the average variance inflation factor is 4.04. These results show that there is no multicollinearity problem in the sample data. It can be seen from The above results preliminarily verify that ET can promote the IGT, but whether this conclusion is sound remains doubtful. In order to prove the robustness and consistency of the benchmark regression results, the following aspects must be verified.The first involves the changing of the measurement method of core explanatory variables. The vehicle purchase tax evolved from a fee to a tax based on the vehicle purchase surcharge. This levies taxes on taxable cars and motorcycles purchased by economic individuals. The purpose of levying a travel tax is for the local government to raise funds for renovating public roads and waterways within its jurisdiction. The above two items are included in the broad scope of the ET because although the original purpose of levying travel tax and vehicle purchase tax is not to protect the environment and save resources, they objectively inhibit consumers’ willingness to use motor vehicles and ships. Refined oil is a supplement to vehicles and vessels. Reducing the sales volume of vehicles and vessels leads to the indirect consumption of oil resources. Considering that the categories and outputs of new energy vehicles in the market have gradually increased in recent years, the market share of traditional fuel vehicles is being eroded by new energy vehicles. As the process becomes more mature due to the growth of factories and the pressure of market competition increases, major manufacturers will compete to launch vehicles with higher prices. However, lower purchase prices also decrease the amount of tax paid by consumers. The combined effect of the two forces limits the protective effect of travel tax and vehicle purchase tax on resource consumption. In the new calculation method employed in this study, the income of these two taxes is no longer counted. The calculation method is changed to the proportion of total government revenue that comprises environmental tax in order to reduce the amount of information that is changed between the new variable and the original variable as much as possible.The second relates to replacing the environmental tax with a more specific ET. In 2006, China issued relevant regulations on the administration of water resource fees, which to a certain extent, improved the efficiency of industrial water use and promoted the conservation, protection, management, and rational development and utilization of water resources. However, the water-saving effect of water resource fees was limited due to the disadvantages of nonstandard collection standards and weak collection rigidity. In order to comprehensively promote the resource tax reform, the State Taxation Administration of The People’s Republic of China announced, in 2016, a pilot project for water resource tax reform in Hebei Province. The water resource tax adopts the method of changing the water resource fee into a tax and brings surface water and groundwater into the scope of taxation. Implementing a quota levy for the high water consumption industry, over-planned water use, and groundwater overdraft area access to groundwater was also deemed appropriate in order to raise the tax standard. In 2017, the water resource tax reform pilot area was expanded to include Beijing, Tianjin, and Inner Mongolia. The water resource tax reform has increased the water costs for industrial enterprises. It can, therefore, force enterprises to change their technological processes and innovations and develop in the direction of circular sustainability. Therefore, this study replaces ET with the water resource tax, taking the pilot areas of water resource reform announced in 2016 and 2017 as the experimental group and the remaining areas as the control group. The staggered double difference method is used for the fitting calculations.The third involves replacing the statistical model. The first law of geography indicates that all things are related to their neighbors, and the closer things are, the more related they are than things that are farther away. When there is a spatial correlation between economic variables, the traditional econometric methods, such as the mixed least squares method and fixed effects model, cannot obtain unbiased estimations. In order to estimate formula (1) more accurately, this study adopts the spatial Durbin model to modify the traditional fixed effects model. The spatial weight matrix has a great influence on the spatial measurement model. In order to fully reflect the spatial autocorrelation and spatial heterogeneity of IGT, this study selects the economic distance of per capita GDP of each province from 2004 to 2020 and the geographical distance calculated by latitude and longitude among the provincial capitals to form an economic and geographic nested matrix as the weight matrix of the spatial econometric model.As can be seen from This study selects more control variables to reduce the negative impact caused by important missing variables. The two-way fixed effects model allows regional effects to be related to explanatory variables, which can overcome the endogenous problems caused by missing variables to some extent. However, the unbiased estimation result of the model is also threatened by the endogenous causal relationship between the variables. ET is a tax system for environmental pollution and resource consumption that is closely related to the clean technologies used by industrial enterprises. Intuitively, the governments of the big firms that emit large amounts of environmental pollution may adopt stricter environmental control policies, urging firms to make greener changes with higher tax rates. In the case of less industrial pollution and low resource consumption, the regulatory authorities will be more lenient on industrial enterprises, and the corresponding ET rates may be lower for those regions dominated by technology-intensive manufacturing enterprises. In order to strengthen the causal logic of ET to promote IGT, this study chooses the instrumental variable method to verify the results. Concerning the problem of instrument variables (IV), mainly referring to the idea of Batick, a Batick instrument variable is constructed interactively by using the first-order lag term and the first-order difference term of ET . At the Because it is challenging to find a strictly exclusive tool variable in economics, the exogenous nature of the tool variable is always questioned. As such, it is worth relaxing the strict exogenous constraint on the tool variables and regarding them as slightly endogenous variables, and then using the approximate exogenous tool variable method proposed by Conley et al.  to re-fiIn order to verify research hypotheses 2 to 4, the econometric models constructed by formulas (6) to (8) are combined, and the results in As can be seen from As an essential tool for environmental governance, taxation is essential in promoting ecological civilization and is a green transformation process . In thisThis paper argues that in promoting green industrial development, ET mainly applies to areas that can be regulated by taxation, such as energy consumption, pollutant emissions, and green consumption taxes. By internalizing resources, taxation corrects the external diseconomies of pollutant emission behavior and incentivizes companies to increase green total factor productivity. It positively promotes the application of environmental technology research and development, the promotion of new energy sources, and the development of clean industries with the help of market regulation. In order to better encourage environmental taxation to promote IGT, based on the theoretical and empirical results, this paper puts forward the following recommendations: First, improve the clean energy taxation support system. At the legal level, it is recommended to improve the environmental protection tax system based on environmental and energy taxes and to revise and improve the Environmental Protection Tax Law. At the policy level, the scope of environmental protection tax coverage should be further expanded, and the tax rate and levy scope should be adjusted in due course. Second, optimize the industrial layout. According to the main functional area planning requirements, regional resource and environmental carrying capacity, industrial development for classification guidance, clear industrial development direction, development intensity, the construction of outstanding characteristics, dislocation development, and complementary and mutual progress should represent the new patterns of industrial development. Third, strengthen the leading role of credit. The interconnection of information between banks, financial institutions, and environmental departments should be strengthened, and comprehensive research should be conducted, with judgments made on the contributions of enterprises to environmental protection and social responsibility with the help of professional third-party environmental risk evaluation agencies.This study explores the impact of an environmental tax on industrial green transformation from both theoretical and empirical perspectives, enriching the research on market-based environmental regulatory instruments and externalities and the research framework of its effects on green development. In addition, empirical analyses of a series of econometric models can effectively identify the role of an environmental tax in China’s industrial green development in order to provide a reference for the implementation of China’s industrial green development strategy and the rational development of an environmental tax system. However, there are still some limitations. First, due to the late implementation of the environmental tax policy in China, the original intention of setting the environmental tax variable used in this study is not directly to protect the environment, but to take into account the function of environmental protection in the implementation process. Future research should use specific taxes, such as water resources and environmental taxes, to make policy assessments regarding how they affect the green transformation of industry. Secondly, the policy game between different administrative regions and the degree of economic ties should be considered. Studying the impact of environmental taxes on green industrial development from a spatial perspective may have more policy implications. Third, we used a province-level panel dataset because of the unavailability of city-level data. Finally, it is worth pointing out that this study attempted to provide new evidence on the impact of an environmental tax on green industrial transformation, while measuring IGT represents a challenging issue. Due to data availability, we employed industrial green total factor productivity as a proxy of green industrial transformation, which has some potential limitations. Future research will aim to find ways in which to better measure green industrial transformation. Of course, the limitations do not cast doubt on the results of this study, but they should be addressed in future studies.


An anomalous aortic origin of a coronary artery (AAOCA) from the opposite sinus, with an interarterial course, has been associated with an increased risk of myocardial ischemia and sudden death. As the exact pathophysiology of AAOCA is not well understood, the clinical management is also not well defined. With increased use of non-invasive imaging, the diagnosis of AAOCA is increasing and the association of anomalous origin and atherosclerotic disease is becoming a more important topic. We report a rare case of AAOCA chronic total occlusion (CTO). A 40-year-old Caucasian man was referred for invasive coronary angiography (ICA) due to typical chest pain and positive myocardial scintigraphy. ICA demonstrated CTO of an anomalous right coronary artery (ARCA) originating from the left side of the ascending aorta with an interarterial course. There was no lesion in the left coronary artery. During the procedure, unexpected rupture of the coronary artery occurred after dilatation with a small balloon at low pressure. The complication in this case was handled with good procedural final result but was an occasion for a food for thought. Coronary artery perforations are rare but life-threatening procedural complications that are usually caused by predisposing anatomical and procedural factors. We issue a warning on the risk of complications during complex percutaneous coronary intervention of these arteries, and we reconsidered the pathophysiology of the anomaly in a way that could change the approach to the disease. Based on this complication, we hypothesized that the wall of the artery could be fragile due to histopathological alterations, which could have a role in the pathophysiology of coronary malignancy. Future autopsy studies should be focused on the analysis of the arterial wall of the patient affected by sudden death with this anomaly. An anomalous aortic origin of a coronary artery (AAOCA) from the opposite sinus, with an interarterial course between the pulmonary artery and aorta, has been associated with an increased risk of myocardial ischemia and sudden cardiac death (SCD) –4. The dThe goals of this paper are three-fold: (1) to attempt an estimation of SCD specific for right AAOCA (ARCA) based on extrapolations of incidence numbers of SCD in the population and report the prevalence of right AAOCA, (2) to review the presumed pathophysiology of SCD in ARCA and present new insights, and (3) to issue a warning on the risk of complications during percutaneous coronary intervention (PCI) for ARCA CTO.A 40-year-old Caucasian man, without any remarkable risk factors, was hospitalized for investigation and treatment of a several-month-history of class II angina. Myocardial scintigraphy, three weeks prior, showed moderate reversible perfusion defects involving the inferoposterior wall area. The patient was previously healthy and participated in non-competitive soccer. A 12-lead electrocardiogram and baseline echocardiography showed no abnormal wall motion and well-functioning valves. A baseline angiogram was performed from the right radial artery. The left coronary artery, originating from the left sinus, did not exhibit significant stenosis. There was Rentrop III collaterality towards the right coronary artery (RCA). The RCA, originating high and anteriorly over the left sinus, showed CTO in the middle tract . A Jr4 gCoronary artery anomalies have been reported as the second most frequent cause of SCD in young athletes, accounting for 12% of deaths . CoronarThe first data on the rates of SCD in AAOCA came almost exclusively from autopsy series, which reported high, yet discrepant, mortality rates between studies (0-50% for ARCA and 30-100% for ALCA) , 12. In The risk of SCD in patients with AAOCA are inconclusive due to the conflicting results. We believe this discrepancy could have stemmed from the fact that ARCA and ALCA have different clinical features and the identification of a unique risk of AAOCA  could haThe age-adjusted national incidence of SCD is 60 per 100,000  , 32 and Assuming the pathophysiological understanding of the disease is key to predict the risk of SCD in AAOCA; several studies have attempted to isolate a key primary factor, but no single anatomical component of the coronary artery has been isolated. Several studies have been done to find a true “denominator” causing ischemia and SCD. Several putative mechanisms have been proposed to account for the association between SCD and an anomalous origin of a coronary artery from the opposite sinus. The downstream event is presumed to be ischemia , 33–37. We describe a rare case of anterograde CTO of the RCA with anomalous origin from the opposite side of the ascending aorta. Data regarding complex PCI, especially for CTO, in this setting are very limited , 42–48. PCI in an anomalous coronary artery is difficult, particularly with CTO, due to technical complexities, from engaging the coronary ostium to delivery of hardware through the vessel. Only a few cases have been reported in the literature , 42–48 .Nine cases of ARCA CTO have been reported in the literature. Three major complications, two of which were not related to catheter manipulation, were mentioned. A case of aorto-coronary dissection due to balloon dilatation and rupture was described by Abdou and Wu . In thisThere is no greater tragedy in medicine than SD in an apparently healthy person. AAOCA is the second leading cause of SCD in athletes, and with increased use of non-invasive imaging, the prevalence is expected to increase. The interarterial course is believed to be the factor of malignancy in this context and a lot of effort has been made to find a true denominator in understanding the pathophysiological pathway. After almost 50 years, none of the suspected anatomical factors have been shown to be useful in the prognostic assessment of SD and there are no prognostically distinguishing pathological features that could be prospectively defined. Therefore, the clinical management is still not defined. The strategy of the common pathway causing malignancy has failed, thus, the interarterial course may act only as a surrogate. ARCA and ALCA have very different clinical features. ALCA is rare but more malignant and, among AAOCA patients, causes most SD cases in young patients. ARCA is relatively common and less malignant, but when populations of each age group are evaluated, the number of SCDs it causes are equal, or even greater than ALCA. These patients are older, and deaths often occur at rest. Therefore, ARCA is not a minor disease, but a different disease. Based on this assumption, the pathophysiological basis of malignancy could also be different. In our case, an unexpected complication led to reconsideration of a possible parietal structural involvement in ARCA malignancy. The theory of histological alteration of the arterial wall playing a role in the pathophysiology of ARCA malignancy is plausible based on three observations: (1) the higher incidence of coronary periprocedural major dissection; (2) the evidence of a specific tract of the artery being affected by disease (90% of the cases reported), which may render it particularly prone to stress, torsion, or kinking, and thus more prone to histological alteration; and (3) the intraoperative detection of wall alteration of the anomalous artery that was demonstrated during surgical examination of the first tract of ARCA in a 36-year-old patient.The istologyical alteration causing spasm and ischemia, suspected by some authors but considered implausible by the community, especially after studies performed with intracoronary acetylcholine, would seem to disprove this hypothesis. We hypothesized that this alteration could involve ARCA in specific segments and that spasm may not be the only factor for ischemia. This alteration could render arteries more prone to compression, kinking, atherosclerosis, or thrombus. We also hypothesized that each patient may have a different involvement and that the few patients with more important histological distortion could be those at most risk. The histological pattern of the anomalous arterial wall was never evaluated.In conclusion, 50 years since the identification of the relationship between SCD and AAOCA, the risk of SCD in a carrier patient has still not been defined and the pathophysiological causes of the disease are unclear. For the first time in the literature, we issue a warning on the risk of complications during percutaneous treatment of a CTO in an anomalous right coronary artery and we reconsidered the pathophysiological basis of the anomaly in a way that could change the approach to the disease.All authors listed have made a substantial, direct, and intellectual contribution to the work and approved it for publication.The authors declare that the research was conducted in the absence of any commercial or financial relationships that could be construed as a potential conflict of interest.All claims expressed in this article are solely those of the authors and do not necessarily represent those of their affiliated organizations, or those of the publisher, the editors and the reviewers. Any product that may be evaluated in this article, or claim that may be made by its manufacturer, is not guaranteed or endorsed by the publisher.


This paper provides a comprehensive review of the literature to date on body dissatisfaction and suicide. A moderate and mediated regression analysis suggests that the relationship between these two variables is mediated by depression, anxiety, impulse control, self-esteem, and hopelessness. The relationship is not moderated by gender, ethnicity, or socioeconomic status. The implications for mental health practitioners are discussed in relation to management strategies for body dissatisfaction and suicide risk. Another finding showed that psychological distress had a significant effect on performance achievement and served as a mediating variable for the effect of social justice on performance achievement. This study only focused on the effect of psychological distress on the performance achievement of human resources in the context of Islamic microfinance institutions. Besides, in explaining the model, this study only focused on one point of view of the grand theory, i.e., social exchange theory. This study provided information on alternative strategies in managing and minimizing the risks of psychological distress to improve performance achievement in Islamic microfinance institutions. Apart from that, this study also provided an overview of how to manage social exchange relationships in the context of an organization, so they could be well-maintained. This study examined the effect of psychological distress on the performance achievement of human resources in the context of Islamic microfinance institutions. This study also specifically examined the role of formal justice and social justice as an antecedent of psychological distress. Eventually, this study used the perspective of social exchange theory for the first time in explaining the psychological distress model on the performance achievement of human resources. The hazards of psychological discomfort are one of the significant challenges that practitioners and scholars in the field of human resource management should pay attention to in the industrial revolution period. If the work environment is unpredictable and demands the capacity to adapt, all members of the company may experience psychological suffering. This situation necessitates that all members of the organization use their skills to their full potential, yet this can lead to psychological discomfort if the goals are not met. Instead of being able to make a good contribution, stress can lead to a decline in mental health, resulting in poor performance. This condition is consistent with experts' observations that psychological discomfort has a detrimental impact on employee and organizational performance .Other organizational elements can also cause psychological pain; in the context of social exchange theory, the organization is referred to as an arena of exchange that includes leaders and members of the organization . There iThis research contributed to the science and practice of human resource management in various ways. To begin, we looked at how psychological discomfort influences human resource performance in a business. In practice, psychological anguish leads organizational members to lose concentration, making it impossible for them to make their best contributions, resulting in a drop in performance , 7. We tSecond, we applied the perspective of social exchange theory to understand the impact of psychological discomfort on human resource performance. Exchanging goods and services can frequently lead to disappointment and discontent among all parties concerned . This ilFinally, we looked at how organizational characteristics contribute to psychological suffering. Psychological distress, according to specialists, is an emotional condition that an individual experiences as a response to a specific stress or request that results in losses and unmet demands . RequestFinally, in the context of Islamic microfinance firms in Indonesia, we investigated the impact of psychological distress on employee performance. There are few empirical researches on the impact of psychological strain on performance, particularly in Islamic microfinance organizations. This is due to the belief that financial institutions face greater labor pressure than nonfinancial institutions , as wellAccording to , social Formal  justice represents the fairness of the procedure for determining outcomes . IntelleH1: formal justice has a positive effect on employee performance.H2: formal justice has a negative effect on psychological distress.Social justice in the context of an organization is represented as the communication perceived by employees and how the management treats them . A studyH3: social justice has a positive effect on employee performance.H4: social justice has a positive effect on psychological distress.In general, a negative affective condition occurs because exchange relationships do not run well. This condition can be manifested in the form of expressions of regret, disappointment, and anger. A negative affective condition can be experienced by all parties without exception, and, when not properly handled, this condition may result in psychological distress and mental health deterioration. According to Robert and Hockey , there iH5: psychological distress has a negative effect on employee performance.According to  in the pH6: psychological distress mediates the effect of formal justice on employee performance.H7: psychological distress mediates the effect of social justice on employee performance  approach with the analysis moment structure (AMOS) software version 24.00.Psychological distress in this context was measured by six indicators developed by . MeanwhiThe first-order confirmatory factor analysis (CFA) showed that there was one indicator variable with a loading factor < 0.5, namely the formal justice construct “I can file appeal or protest the (results) achieved by the procedure (FJ6)”; the item should be removed to obtain an indicator variable with better validity. The first-order confirmatory factor analysis (CFA) also showed the goodness of fit value of the employee performance construct and found six indices with good fit criteria . In the formal justice construct, there was only one index with good fit criteria (RMR), and two of them fell in the marginal fit category (GFI and CFI). In the social justice construct, no index was found to have good fit criteria. For the psychological distress construct, only three indices were found to have good fit criteria  and one of them fell in the marginal fit category (AGFI). According to Hair et al. , it requ1The revised structural model showed that the overall loading factor of all the indicators was >0.5, meaning that all the construct indicators were valid. The revised structural model also showed that the overall convergent validity of the constructs was VE > 0.5, AVE > 0.5, and CR > 0.7, meaning that the construct items after the model was revised were reliable. The AVE square root of each latent construct was higher than the correlation value between the constructs, meaning that each construct met the discriminant validity assumption. Finally, the revised structural model found five indices with good fit criteria , so the structural model was considered appropriate see .Univariate data normality showed that most of the critical ratio (CR) on skewness was greater than ±2.58. Meanwhile, the multivariate data normality showed that the critical ratio (CR) in kurtosis was 25.552 or greater than ±2.58. Nonetheless, some experts argue that the multivariate normality assumptions can also be met with a critical kurtosis not greater than 30 , 46. FurThe hypothesis testing in The results of the direct effect and indirect effect test in The finding of this study proved that formal justice had a significant effect on employee performance achievement and this is in line with the finding of several previous studies –30. The The next finding showed that psychological distress had a significant effect on employee performance. This is in accordance with the statement of experts in several relevant previous studies , 6, 7. EFinally, this study found that social exchange theory was relevant to explaining the role of psychological distress as a mediating variable for the effect of social justice on employee performance. In exchange relationships, conflicts between the parties involved are common. These conflicts may occur due to injustice committed or received by each of the parties . TherefoThis study has proven that psychological distress has a significant effect on performance achievement. There will be positive benefits when psychological distress can be managed. On the other hand, there will be negative effects when psychological distress is not well managed. The findings of this study support the findings of several previous studies that psychological distress has a negative effect on performance achievement. This study also confirms the relevance of the social exchange theory in explaining psychological distress. Exchange relationships are inseparable from conflicts, mainly because there is an unfair party in terms of contributions, which in turn triggers disappointment, leading to psychological distress. Such injustice can be in the terms of formal  justice and social justice related to the behaviour of superiors to subordinates. Perceived injustice creates a perception among employees that they are not appreciated, then they will respond to it in the form of protest, one of which is by intentionally reducing their input or output contributions. On the other hand, the presence of justice can lower the risk of employees experiencing psychological distress. Justice helps employee have a perception that they are valued, recognized, and needed, and their superiors and the organization are committed and responsible for them. This then encourages the employees to make optimal contributions for the leadership and organization.The findings of the study on the consequences of psychological distress can serve as a precaution to start realizing the risks of psychological distress. This study can also be used as a strategic alternative in managing the risks of psychological distress to achieve more optimal performance. In addition, these findings can also serve as an effective strategy to minimize conflicts that could be found in exchange relationships, allowing for the objective of the exchange to be more effectively achieved, namely to provide fair benefits for all the parties involved in the exchange. Finally, the findings can be used as the first step to start developing and conducting an in-depth and comprehensive study on the risk of psychological distress in various business sectors and in an organization.


Their home kitchen space was partitioned in plan and elevation based on space syntax theory. They were required to complete three tasks  in their respective kitchens. The relationship between the efficiency of different tasks’ completion and the corresponding kitchen space attributes  was examined. The results showed a significant association between the home kitchen space layout of homebound older adults and their kitchen activity efficiency. In addition, a positive moderating effect of cognitive ability was found in the association between moderate and difficult tasks (p < 0.05), and its effect appeared to be stronger under challenging tasks (p < 0.01). The results of this study may help provide a basis for future design and optimization of aging-friendly residential spaces.As a result of aging populations globally, a growing number of older adults prefer to age in place; therefore, it is essential to study the spatial adaptability of the house. This study aimed to explore the relationship between the efficiency of daily activities and the spatial layout of home kitchens in the elderly population, and to assess the moderating role of cognitive function. Twenty-one elderly participants completed the experiment, including non-cognitively impaired ( As the problem of aging increases, a growing number of older adults prefer to stay in the community and live at home for a more extended period, compared to choosing a care facility in which to age . This phImprovements to the residential environment for the elderly, especially modifications to the original structure and interior space design of their homes, are critical factors in promoting aging in place . HoweverTo date, space syntax theory has provided a new perspective for the quantitative study of space, making the research results more scientific and systematic through the presentation of graphics and data ,12. MostThe kitchen is one of the main activity centers of family life, and it is an essential part of the daily activities of the elderly ,20. StudThe purpose of this study was to explore the association between the efficiency of the daily life of older adults at home and the spatial layout of their home kitchens, and to conduct an empirical study of the home kitchens of selected elderly users based on space syntax theory. The results of this study may provide support for the development of effective aging-in-place strategies and have implications for future research on more extensive aging-friendly spaces.All participants involved in the study were Chinese older adults who lived in Hangzhou, Zhejiang Province, and all housing comprised residential apartments. They were recruited via poster advertisements at a hospital and senior activity center in their location from January to February 2021. The study inclusion criteria were as follows: (a) over 60 years old; (b) participant lives independently or with their spouse; (c) participants had a kitchen at home and must have experience using a kitchen; (d) participants did not suffer from any mobility impairment and were able to move freely without assistive devices such as wheelchairs or crutches; and (e) participants did not suffer from any sensory impairment and were able to communicate or interact with the researcher. Twenty-one participants met the inclusion criteria and agreed to participate. In addition, to better investigate the moderating effect of the cognitive abilities of older adults on the efficiency of their kitchen activities, each participant’s cognitive function was assessed using the Mini-Mental State Examination (MMSE) ,26. UltiRegarding this experiment, the Institutional Review Board of the Zhejiang Sci-Tech University approved all procedures involving the participants. Before all experiments, to allow the subjects to participate in the experiment in the most natural state possible, the researchers informed the subjects of the safety of this experiment by showing the relevant documents and papers of the experimenters. The participants signed the informed consent form and the experimenters affirmed that all data involved in the study would be used only for the subsequent statistical analysis. All persons who declared their participation in the study signed the informed and voluntary consent form.Space syntax theory was first introduced by Professor Bill Hillier and his colleagues at the University College London in the 1970s . It descIn this experiment, we obtained different kitchen space dimensions through field research measurements, and used AutoCAD  to draw the dimensions of the kitchen spaces of the elderly study subjects. These dimensions were converted to dxf format, and space syntax analysis was finally conducted using DepthmapX  to produce space syntax measures of integration and mean depth . CurrentThe experimental scenario was the kitchen area in the subjects’ homes. Given the different subjects’ living space compositions and cognitive differences, some preparatory work needed to be completed before the experiment to deal with possible communication barriers and non-consistent task flows in the experimental process. In this study, to ensure the existence of objective and consistent task volumes for different participants, the layout of their kitchens was first categorized into the I-shape, U-shape, and L-shape, and then divided into a planar space and façade space according to the corresponding intrinsic layout. The planar space is independently partitioned according to the system function, whereas the façade space is partitioned according to the measured user’s body size with regard to the counter storage space . In the bent posture, the user’s storage height ranges from 20% to 40%. In contrast, in the normal standing posture, the user’s tall counter storage height ranges from 110% or more of the user’s height, and the ideal counter height when naturally relaxed varies from 70 to 115 cm depending on the user’s height. This study is based on China’s GB-10000-88 “Chinese adult human body size” implemented in July 1988; the 50th percentile for men , combined with the 90th percentile heights for men and women, which were selected as a compromise, were used as an example for subsequent analysis .To better carry out the tasks, the kitchen space was divided into nine equivalent system areas according to the use functions through the plan and elevation zoning of the space. The tasks with equal difficulty in different kitchens were named according to the functional areas through which the participants completed the layered tasks, taking the I-shaped kitchen as an example .All experiments were conducted in the kitchen area of different participants’ homes. Upon the arrival of the researchers, all participants first completed a consent form and a short demographic survey. Then, each participant was required to perform a cognitive ability assessment using the Mini-Mental State Examination. During the experiment, participants were asked to perform three tasks of varying difficulty levels in sequence; participants took a break of one minute after completing each task and before moving on to the next task. Throughout the experiment, participants were allowed to ask of the experimenter, who accompanied the experiment. However, experiments they did not provide any assistance that might affect the experiment’s outcome . The entire experiment lasted approximately 15 min.t-test. Pearson correlation analysis was used to analyze the correlation between the different task completion times and the corresponding kitchen integration and mean depth. Specifically, the spatial attributes of the kitchen were characterized using the convex map analysis from space syntax theory. Finally, stepwise multiple regression analyses were performed to check whether there was an effect on user cognitive ability of kitchen space layout and task completion time. The significance level was set at p < 0.05 for all statistical tests.The corresponding data were examined using SPSS 26.0 . First, descriptive statistics were derived from the demographic data of the entire sample. Secondly, the Shapiro–Wilk test was utilized to test whether the objective variable data were normally distributed. Then, one-way ANOVA was used to analyze whether there was a significant difference between the task completion times to test whether the task difficulty settings were successful. The values of different task completion time variables were compared between the non-cognitively impaired and cognitively impaired groups using the independent samples Excluding the sample that were not available for subsequent analysis due to invalid experiments or missing data, the characteristics of the subjects are shown in According to the planar partition of the kitchen space, the kitchen space of the twenty-one participants’ homes was dimensionally extracted . The kitp < 0.05), which indicates that the task difficulty was successfully set in the pre-study period and can be used for subsequent predictive analyses. It is clear that, in the difficult task, older adults in the cognitively impaired group took longer to engage in the kitchen activity compared to the easy and medium tasks, which may be related to their weakened perceptual and comprehension abilities (bilities .p < 0.05) and cognitive ability , and significantly positively correlated with integration . In addition, T2 was also positively correlated with integration  and negatively correlated with cognitive ability , but not significantly correlated with mean depth . T1 was not statistically significant in terms of mean depth and integration or cognitive ability.Although there was no significant moderating effect of cognitive ability on older adults in the completion of simple tasks, in completing moderate and difficult tasks, cognitive ability played a significant positive role. Furthermore, cognitive ability was also highly correlated with integration and mean depth, suggesting that the layout of different home kitchen spaces affects older adults’ cognitive behavior to various degrees. This may also be related to the fact that the use of kitchen spaces with tighter functional areas by older adults with mental impairment may have a more positive impact on their residential life.t-tests for both groups. The analysis showed no significant difference in the reaction time between the cognitively impaired and non-cognitively impaired groups in completing the simple task with a uniform number of tasks . However, the reaction times in the cognitively impaired group were statistically significantly higher in the completion of the medium task  and the difficult task  than in the non-cognitively impaired group, and this difference was more pronounced in the completion of the difficult task. Furthermore, correlating the kitchen sample analysis plots above reveals that some of the participants in the cognitively impaired group performed the task in the L-shaped layout kitchen. This may imply that the higher spatial depth of the L-shaped kitchen, i.e., the relatively scattered functional area layout, may further increase their cognitive load when completing complex tasks . The independent variable cognitive ability was retained in model 2, and it was found that it still influenced T2 (p < 0.05), and the model explained 35.5% of the variance. Thus, when older adults complete moderately difficult tasks, they are influenced by the specific kitchen space layout and cognitive ability.p < 0.05). In addition, two independent variables, integration and cognitive ability, were gradually added to models 2 and 3, which explained 69.3% and 78% of the variance, respectively. It was found that the inclusion of integration  and cognitive ability  continued to affect T3 and improved the model’s fit.The contrast revealed that the moderating effect of cognitive ability showed a higher degree of significance during difficult tasks than moderate tasks. Older users may need to invoke more active environmental perception and spatial understanding to disassemble or analyze the task when completing relatively difficult tasks, thus reinforcing the positive effect of cognitive ability across variables. Therefore, we can affirm that, although older users’ cognitive ability results in an impact on their behavioral level, when the regional accessibility of the space in the home kitchen layout is higher, i.e., there are more explicit or more cued paths for users to access different functional areas, it means that they have a more active ability to efficiently carry out daily living tasks.This study aimed to examine the association between kitchen space layout with different characteristics and the activity efficiency of kitchen tasks for elderly users. Specifically, the associations between integration and mean depth in different kitchen spaces and activity efficiency of elderly users were investigated, and the mediating role of cognitive abilities in this was explored.Studies have shown that the layout characteristics of the home kitchen space affect the activities of daily living of older adults to some extent ,31,32,33This study found that older adults’ cognitive abilities significantly affect their activity efficiency when completing medium and difficult kitchen tasks. More importantly, when older users are in kitchen spaces that are less integrated, differences in cognitive ability levels can further affect their daily activity efficiency. Previous research has shown that older adults with cognitive impairments can be more vulnerable to the restrictive nature of built housing interiors, which can lead to marginalized living . In addiOur findings are consistent with some previous studies, but there are some differences ,18,43. AThis study found that partitioning the kitchen space of aging users based on space syntax can reveal a causal relationship between the layout and the efficiency of their activities. Specifically, when a kitchen space has a high value of integration, the paths to reach the different functional areas within the kitchen are closer. As a result, the efficiency of kitchen activities will also increase for older adults. The more decentralized the spatial kitchen system, the more complex the different functional areas involved in the subjects’ task completion, thus increasing the completion time. As previously mentioned, the increase in depth in the spatial system will increase the burden of spatial representation for older users, but will also impact their ability to live independently ,49,50, aThis study aimed to explore the association between the spatial layout of the home kitchen of elderly people and its activity efficiency. The study results showed that the level of integration and mean depth in kitchen space layout were associated with the activity efficiency of elderly users. In addition, the different cognitive levels of older adults moderated their activity efficiency in kitchen spaces, which was more pronounced when they performed difficult tasks. Based on these findings, we found that the methodology can also be applied to future studies to help support the analysis of elderly-oriented spaces.From the aspect of promoting age-appropriate retrofitting of family residential spaces, research thinking based on space syntax theory presents a new perspective for analyzing the spatial layout of elderly households. This paper provides further references for designers in the future accessibility assessment of different interior spaces through a combination of theoretical and empirical data approaches, and provides information about the application of relevant design strategies. It is worth mentioning that this can better meet the residential needs of the elderly and adapt to their actual activities, thus providing for aging in place.Future studies can explore the effects of a greater number of different types of domestic kitchen spaces on older adults, and extend the analysis to the other domestic areas, such as bathrooms, dining rooms, and bedrooms. In addition, since the kitchen spaces in this study were all from residential apartments in China, it is unclear whether these findings can be generalized to the home layouts of other ethnic and cultural groups, and more research is needed to test them. It is worth mentioning that the spatial syntactic model should be further integrated with the individual perceived home domains to take more account of the domestic factors of the homebound elderly , and to work on building a model to help practitioners in the design or architectural planning industry to design and optimize home spaces and solutions for the elderly.There were still some limitations to this study. First, there was a more prominent potential source of bias in the study: the greater likelihood of physical environmental changes in the subjects’ homes before the researchers’ spatial layout measurements. Our best guess is that all of the older participants accepted the researcher’s request regarding the needs related to environmental factors. Some of the subjects had undergone clutter removal or kitchen renovation before the researcher’s visit, which would have led to some changes in the corresponding space syntax assessment. Secondly, since the kitchen space of each subject household was different and there were inconsistencies in the kitchen triangle, in this study of the activity efficiency of the elderly, the researchers could only complete the planning of the total number of tasks by dividing the kitchen space into flat and elevation areas. Thus, there may still be some differences in the number of tasks, which are unavoidable. In addition, we recruited participants in the cognitive impairment group who were older and less educated than those in the non-cognitive impairment group, which may have resulted in bias in the results. Further research is therefore needed to understand the implications.