GREEN HUMAN RESOURCE MANAGEMENT PRACTICE IN BANGLADESH READYMADE GARMENTS INDUSTRIES

Green Human Resource management (GHRM) is not commonly practiced in the ready-Made Garments (RMG) sectors in Bangladesh. Only a few factories practiced the GHRM and they achieved many international awards as well as developed their business rapidly. RMG sector in Bangladesh could benefit from implementing GHRM and establishing sustainable development. This is the quantitative analysis and random sampling methods used to select the garments factories and representatives. Ten garments industries were randomly selected . Five managers were selected from different departments in each garments factory. They informed that the many obstacles to GHRM practices in the RMG sector in Bangladesh. The researcher found some major obstacles like organizational support, inadequate turnover of managerial interests, high costs of practice, and employee turnover. It is possible to successfully implement the GHRM practice in Bangladesh's RMG industry by implementing tight regulations and rules, supervision, training programs, incentives, and mandatory courses in the education system. The suggestion of this research paves the way for improved GHRM methods. The research outcomes would increase GHRM practice in the RMG sectors and may be utilized for innovative contributions to Bangladesh's RMG businesses.

Introduction
The most pressing problem in today's society is ensuring a sustainable workplace. If employees are happy and healthy, they can be their most productive; therefore, companies must create a culture where employees may thrive and be at their best (Rasool, Wang, Zhang, & Samma, 2020). There is a greater focus on working conditions in Western nations compared to underdeveloped ones. Some governments in underdeveloped nations have created longterm development plans that contain sustainable development objectives, increasing public awareness of the need for having a sustainable workplace (Omisore, Babarinde, Bakare, & Asekun-Olarinmoye, 2017). As one of the few developing nations that have successfully integrated sustainability concerns into long-term planning and a commitment to raising awareness of the Sustainable Development Goals, Bangladesh stands out. This has been made possible thanks to national campaigns (UN, 2019). Bangladesh's administration has a strong commitment to the long-term sustainability of its operational and infrastructural successes. However, for the survival of the country, business and government institutions must work together (Pradhan, Costa, Rybski, Lucht, & Kropp, 2017).
GHRM has a significant effect on organizational sustainability (Mahmood, Sandhu, Kanwal, & Iqbal, 2016). The GHRM implementation is a tremendous challenge in reality (Guerci & Carollo, 2016). For example, the expense of implementing the GHRM method was the main barrier in the Indian automobile industry (Jafri, 2012). Senior expert assistance is also one of the main barriers to implementing GHRM practically (Paille, Chen, Boiral, & Jin, 2013). The clear GHRM strategy, organizational leadership support, and awareness of GHRM were the significant barrier in Iran's oil sector. The solution to this barrier was detailed planning as per (Fayyazi, Shahbazmoradi, Afshar, & Shahbazmoradi, 2015) recommendation.
Financial limitations and the risk of GHRM operations harming the organization's economic and social success are also barriers (Ren, Tang, & Jackson, 2018). While several research has been carried out in the West from a variety of angles, Bangladesh has only produced a handful of studies of a comparable kind. As a consequence, no two studies in Bangladesh may have the same findings. As a result, Bangladeshi businesses need research on sustainable workplaces and the adoption of GHRM. In order to fill the void left by a prior study, this form of research is needed. The Bangladesh RMG industry employs about 4 million people (Mostafa & Klepper, 2017), hence this research focuses on the application of GHRM and sustainability in this sector. RMG exports make up about 80 percent of the Bangladeshi economy (Mostafa & Klepper, 2017). Bangladesh is currently the world's second-largest major exporter of RMG (Uddin, 2018). Bangladesh is a prominent garment and textiles manufacturing centre, and the industry contributes to the country's economic growth (Akter, 2022). Therefore, the objectives of this study are to find out the challenges of adopting GHRM practice techniques in Bangladesh's RMG sector and find out the solution for overcoming these challenges.
This study was completed with two main questions as a. What is the barrier to adopt GHRM practice in Bangladesh's RMG industry? b. What are the solutions to overcome adopting GHRM practice in Bangladesh's RMG sector?

Method
This is a survey-based, quantitative investigation using a well-structured questionnaire and interview. Dhaka, Gazipur, and the Savar region of Bangladesh were the focus of the research. Throughout the investigation, researchers used a random sample strategy that was both methodical and non-biased. The data were gathered via one-on-one face-to-face interviews. Fifty managers from the production, Human Resource (HR), finance, marketing, and merchandising divisions of ten RMG sites were interviewed using pre-planned questions. The interview transcripts were entered into a notebook for this study's data compilation. Excel and SPSS software were used to analyze all of the data obtained from various sources.

Results And Discussion A. Results
This section includes the data presentation and analysis. The findings and studies have been divided into two key areas. The difficulties and solutions encountered while implementing the GHRP in RMG organizations about the study's objectives and primary questions. The demographic characteristics of respondents are presented in Table 1. Firstly the obstacles to adopting GHRM principles in Bangladesh's RMG industry were discussed. Merchandizing 10 3 Manufacturing 10 4 Marketing 10 5 Finance 10 Total Managers from 10 factories: 50 The question for the managers was What are the barriers to adopting GHRP principles in Bangladesh's RMG industry? Their response was presented graphically in Figure 1.
The panelists concluded unanimously that there are no restrictions governing the use of GHRP in Bangladeshi RMG organizations. According to Figure1, 70 percent of HR managers admitted that GHRP has no relevant rules and regulations. HR managers are concerned with rules, regulations, laws, and compliance issues. HR managers were supported by 40% of Merchandising Managers, 50% of Manufacturing Managers, and 40% of Marketing Managers. Figure 2 shows that a 48 percent of respondents acknowledged that the lack of government guidelines regarding GHRP is the greatest hurdle to GHRP in the Bangladesh RMG sector.
Beside the rules and regulations, the GHRP implementation in Bangladesh's RMG sector is also hindered by a lack of organizational support. Figure 1 shows that 30% of Merchandising Managers, 20% of Manufacturing Managers, 20% of Marketing Managers, and 10% of Finance Managers felt that the lack of organizational support was the element of an obstacle to the adoption of GHRP. Figure  1. Human resources professionals were the only ones who were of a different opinion.

Absence of government law and regulations Inadequate Organizational Support Inadequate Turnover of Managerial Interests
High Expenses of Practice Employee Turnover impeded GHRP implementation. Only the HR managers disagree with them. Only 12% of those polled agreed, as seen in Figure 2, with a standard deviation of 0.008. All participants in the research believed that the high costs of implementing GHRP procedures in RMG organizations are a major obstacle. They all said that business owners want to evaluate each project or activity, therefore they are unwilling to accept spending if the consequence of the investment is deemed unfeasible.

Figure 2. Mean respondent's opinion about the obstacles to adopting GHRM principles in Bangladesh's RMG industry in percentages
High costs of GHRM were cited as the most significant barrier to the adoption of GHRP by a total of 10% of HR managers, 20% of Merchandising Managers, 20% of Marketing Managers, and 20% of Finance Managers as shown in Figure 1. Only those in charge of manufacturing facilities remained unbiased in this matter. Figure 2 shows that 14 percent of respondents admitted that the high expenses of GHR practice were a major barrier.
Employee turnover was also mentioned as a major problem in Bangladesh's RMG business. Higher staff turnover was cited as a major barrier to GHR implementation by 20 percent of HR managers, 20 percent of manufacturing managers, and 10 percent of finance managers in Figure 1. This was met with a lack of enthusiasm by both the Merchandising Managers and the Marketing Managers. Figure 2 shows that 10% of those polled, with a standard deviation of 0.009, agreed with this statement.
Then the solution to this problem was found by this question. What are the answers to the difficulties of adopting GHRM standards in Bangladesh's RMG sector?
The interviews revealed five significant issues that may be considered solutions for implementing the GHRP in Bangladesh's RMG sector. Additionally, participants justified their different answers.
In this survey, all participants agreed that tight rules and regulations would be a great way to implement GHRM. Figure 3 shows that 50% of HR Managers, 40% of Merchandising Managers, 40% of Manufacturing Managers, 30% of Marketing Managers, and 50% of Finance Managers believe that imposing strict rules and regulations would be the best way to implement GHRP in Bangladesh's RMG industries. There is 42 percent of respondents with a standard deviation of 0.008 endorses this assertion, according to Figure 4.
Participants agreed that the government should monitor organizations to ensure that GHR best practices are being followed when new rules and regulations are put in place. Figure 3 shows that 30% of HR Managers, 40% of Merchandising Managers, 30% of Manufacturing Managers, 40% of Marketing Managers, and 30% of Finance Managers believe that the introduction of monitoring would be the answer to adopting GHRP in Bangladesh's RMG sectors. Figure 4 shows that 34% of those polled, with a standard deviation of 0.005, agree with this assertion.
As part of adopting GHRM principles in the workplace, participants acknowledged that training programs are essential. 10% of HR managers, 20% of Merchandising managers, 20% of manufacturing managers, and ten percent of Finance managers

Total Managers Opinion (%)
believed that more and more training programs should be organized to apply the GHRP in Bangladesh RMG sectors, according to Figure 3.

Figure 3. Solutions To The Difficulties of Adopting GHRP
As seen in Figure 4, a small amount of respondents (14%) a standard deviation of 0.005 agree with this assertion.
Several respondents said that financial incentives would be an effective way to support RMG HRM practices. To adopt GHRP in Bangladesh RMG sectors, 10% of manufacturing managers, 20% of marketing managers, and 10% of finance managers recommended monetary incentives in Figure  3. In this regard, HR Managers and Merchandising Managers were noncommittal. In Figure 4, 8 percent of respondents with a standard deviation of 0.008 are shown to support this claim.
Only HR Managers were asked to weigh in on this issue, and their consensus was that a required curriculum focusing on sustainability and environmental stewardship would help students acquire positive attitudes and be more employable as graduates. It was shown in Figure 3 that 10% of Bangladesh RMG sector HR Managers recommended that Mandatory Courses in the Education system use GHRP. This is further supported by Figure  4, which shows that 2 percent of respondents with a standard deviation of 0.004 endorse the claim.  standards in Bangladesh's RMG industry, we found that strict laws and policies, monitoring, training, economic incentives, and university studies were the best solutions. According to the research findings, the absence of rules controlling GHRM in Bangladesh's RMG sector is one of the major obstacles to adopting GHR standards in this country. One of the study's major contributions to the current body of knowledge on GHRP is the recognition of the lack of standards and rules regulating GHRM operations. On the other hand, the research finds that the biggest obstacles to adopting GHRM practices in businesses include a lack of organizational support and management interest, as well as increasing expenditures connected with GHRM practice.
According to the results of this survey, the majority of participants recognised that the greatest obstacle to implementing the practice was the lack of government regulations. GHRM adoption in Bangladesh's RMG sector is hindered, according to the participant, by a lack of institutional support and expensive GHR expenditures. The lack of management interest and increased staff turnover, according to this research, are further hurdles to the adoption of GHRM practice in Bangladesh's RMG industry. The research also showed that the obstacle to integrating Green Human Resource Practice will be removed by the government's strict rules and policy execution, monitoring, training programs, financial incentives, and mandatory courses in the educational system.
These findings support Islam, Hunt, Jantan, Hashim, & Chong (2019) who stated that the absence of government law and regulations for practicing GHRM, lack of organizational support, lack of administrative interest, higher expenses of practicing, and higher worker turnover are the main barriers to practicing GHR. These findings are also supported by Fayyazi et al., (2015); Guerci & Carollo, (2016);Jafri (2012);and Ren et al. (2018). Additionally, this study's findings also expand on the current difficulties associated with implementing GHRM standards in the RMG sector by highlighting increased worker turnover as a significant barrier (Fayyazi et al., 2015;Guerci & Carollo, 2016;Ren et al., 2018). The  study  identified  options  for  implementing GHRM practices in Bangladesh's RMG sector. For instance, enforcing stringent rules and regulations may be an effective way to implement GHRM practices in the RMG sector. This, however, was not documented in the prior literature on the GHRM and its implementation. Teixeira, Jabbour, & Jabbour (2012) and Bombiak & Marciniuk Kluska (2018) recognized training as a strategy for implementing GHRM. This study also discovered financial incentives to promote green behaviors inside organizations, similar to the findings Teixeira et al. (2012). This study discovered that supervising green practices once they are implemented in organizations is an efficient way to ensure ongoing progress toward implementing GHRM practices in the RMG sector. Finally, the study confirms previously published results that obligatory university courses on sustainability and GHRM practices are successful in overcoming barriers to implementing GHRM.
In addition, our findings have practical implications. GHRM practices in the RMG sector may help managers better grasp the challenges and solutions involved with adopting them. The study's findings may also be useful for the company and government planners in their efforts to identify and overcome obstacles to the creation of long-term workplace culture. In addition, the research helps university administrators implement a curriculum on sustainability and GHRM practices to better prepare bachelor's students for the workforce with their attitudes, knowledge, and interests.

Conclusion
The findings of this study were the lack of knowledge, practice standards, management interest, organizational support, high practice expenses, and significant employee turnover were identified as significant barriers to implementing GHRM practices in RMG companies in Bangladesh. Additionally, this study findings also expanded on the current difficulties associated with implementing GHRP standards in the RMG sector by highlighting increased worker turnover as a significant barrier. The study identified options for implementing GHRM practices in Bangladesh's RMG sector. For instance, enforcing stringent rules and regulations may be an effective way to implement GHRM practices in the RMG sector. This, however, was not documented in the prior literature on the GHRM and its implementation. This study also made important recommendations for resolving the difficulties of implementing GHRP standards in Bangladesh's RMG sectors. These include strict policy and rule, monitoring, university courses, education programs, and financial incentives.


Development, manufacturing and testing of small launcher structures from Portugal

During the last decades the industry has seen the number of Earth orbiting satellites rise, mostly due to the need to monitor Earth as well as to establish global communication networks. Nano, micro, and small satellites have been a prime tool for answering these needs, with large and mega constellations planned, leading to a potential launch gap. An effective and commercially appealing solution is the development of small launchers, as these can complement the current available launch opportunity offer, serving a large pool of different types of clients, with a flexible and custom service that large conventional launchers cannot adequately assure. Rocket Factory Augsburg has partnered with CEiiA for the development of several structures for the RFA One rocket. The objective has been the design of solutions that are low-cost, light, and custom-made, applying design and manufacturing concepts as well as technologies from other industries, like the aeronautical and automotive, to the aerospace one. This allows for the implementation of a New Space approach to the launcher segment, while also building a supply chain and a set of solutions that enables the industrialisation of such structures for this and future small launchers. The two main systems under development have been a versatile Kick-Stage, for payload carrying and orbit insertion, and a sturdy Payload Fairing. Even though the use of components off-the-shelf have been widely accepted in the space industry for satellites, these two systems pose different challenges as they must be: highly reliable during the most extreme conditions imposed by the launch, so that they can be considered safe to launch all types of payloads. This paper thus dives deep on the solutions developed in the last few years, presenting also lessons learned during the manufacturing and testing of these structures.

MAGELLAN PROJECT
The projected number of satellites to be launched has been increasing at a substantial rate, with a significant portion of those future satellites as part of large constellations, in some cases ascending to the hundreds of elements, mainly from the commercial sector (over 60%) and linked to Earth observation (45%) and communications (19%) [1]. These missions, besides the number of planned satellites, require an increased launcher flexibility or even dedicated launches, so not to incur in loss of revenue or opportunities.
Several projects for micro-launcher development or adaptation of large launcher capacity have been initiated around the globe to answer this clear market need for increased launcher capabilities. In Europe there are several initiatives like the one from the European Space Agency (ESA) for Light satellites Low-cost Launch service [2] or the one from Rocket Factory Augsburg (RFA) with their RFA ONE rocket.
Portugal has a unique and important opportunity in this expanding strategic market. The growing Portuguese installed competences, in alignment with the Portuguese space strategy [3], allows Magellan to bring together two forward looking entities with complementary knowledge. RFA-PT, a subsidiary of Rocket Factory Augsburg, with the Aerospace know-how and global industry recognition, and CEiiA, an engineering and product development centre with a long track record of developing disruptive solutions in many different markets.
Magellan aims at developing, prototyping and testing a set of primary structures for micro-launchers, namely the Payload Fairing (PF), protecting the payload from flight loads, the Kick-Stage (KST), a versatile satellite like structure to support all payloads and carry them to their final orbits, and the Separation Interface Flanges (SIF), which connect the different stages of the vehicle. A photo of the engineering models prepared so far is shown in Fig. 1, together with part of the development team both from RFA and CEiiA.

Fig. 1. Project team and structural components under development
Although based on a RFA's specific case, the developments undertaken could be transposed to any other future actors in the space transportation business, as well as on other sectors including the satellite business and the aeronautical one.
As such, RFA-PT and CEiiA are developing together significant micro launcher structures in Portugal, within this ambitious Magellan project, and demonstrate the Portuguese potential to develop complex, low-cost, light and custom-made aerospace solutions from concept up to manufacturing in an enduring mutually beneficial partnership with global industry partners at scale.

RFA ONE -DETAILS AND SPECIFICATIONS
Rocket Factory Augsburg was founded in 2018 with the vision to enable data generating business models in space to better monitor, protect and connect our planet Earth. Against this background, the company's goal is to offer launch services of up to 1 300 kg into low Earth orbits, and beyond, on a weekly basis at unmatched prices. With this, RFA wants to democratise access to space and reduce the launch costs in the space industry. The RFA ONE launch service combines three key competitive advantages: A customer focused service with precise in-orbit delivery and a high degree of mission flexibility through its orbital stage; at a highly competitive price; made possible by superior staged combustion technology, low-cost structures and usage of industrial components.
RFA ONE is a three-stage expendable launch vehicle (Fig. 2), powered by RFA's in-house developed kerolox ORSC "Helix" engine. The vehicle is constructed from inexpensive stainless-steel featuring common bulkhead tanks and automotive-grade composite inter-stage skirts. Later variants of the launch vehicle will allow for first stage recovery and engine reusability. Its Kick-Stage is the brain of RFA ONE and is more akin to a satellite than a traditional rocket stage. During flight, it steers and monitors the whole vehicle, ensuring navigation, data acquisition, and telemetry, as well as throttle management and jettisoning sequences. The configurable payload fairing volume allows for various payload configurations. Once in orbit, the orbital stage is a fully functioning autonomous spacecraft. It is able to dispatch multiple payloads performing several manoeuvres, including altitude and inclination changes. This offers unmatched payload delivery capabilities and mission flexibility after launch. As an added feature, the orbital stage is designed for a lifetime exceeding 12 months with reliable de-orbiting systems compliant with the international standards for the space debris mitigation. Due to its versatility of design for both the Payload Fairing and the Kick-Stage, there are several payload configurations available: dedicated launch for one single customer; or rideshare configuration for several customers.
RFA ONE will make its debut flight in 2023.

SYSTEMS ENGINEERING
Due to the complexity of developing both the KST and PF and the challenges imposed by the different disciplines involved throughout the product development cycle, a Systems Engineering approach has been implemented in Magellan.
This approach is often used in the development of highly complex systems, with several stakeholders and with multi-disciplinary activities that frequently share conflicting constraints. In fact, NASA has early identified the benefits of Systems Engineering applied to Space projects [4], defining it as "a methodical, multidisciplinary approach for the design, realization, technical management, operations, and retirement of a system". The first organisation to codify a formal systems engineering process was the United States DoD captured in MIL-STD-499 [5], which was cancelled in 1995 and later replaced by recent commercial standards, of which the most frequently used are IEEE-1220 [6], the EIA-STD-632 [7], and the ISO-IEC-IEEE-STD-15288 [8].
A top-level diagram of the proposed Systems Engineering approach for Magellan, using as a starting point the previous standards, as defined in [9], is depicted in Fig. 3.

Fig. 3. Proposed Systems Engineering top-level diagram
The main stages of this approach include: • Requirement Definition: in this stage, all the input conditions including requirements, plans, milestones and other relevant are assembled and organised. The KST/PF operational needs and expected performance are defined to establish the requirement constraints. • Functional Definition: this stage translates requirements into functions (actions and tasks) that the system and sub-systems must accomplish, defining the interactions among functional elements to lay a basis for their organisation. • Development: during this phase, several conceptual trade-off designs are evaluated, converging into a selected solution by analysing a set of predefined and prioritised criteria. The solution is then detailed by iterative concurrent engineering approaches between all involved disciplines, culminating in relevant and necessary information for the solution materialisation. During this stage, several iterations of structural Design and Analysis for KS, SIF and PF took place. The information generated were 2D and 3D CAD models, a complete Bill of Materials and a Manufacturing Specifications Document. • Production: with the generated Engineering specifications, and after its approval, the products proceed to the manufacturing and assembly stage. Before delivery, a verification of the executed parts and assemblies, against the manufacturing specifications, is performed. • Validation: in this last stage, the final solutions of the KST, SIF and PF are evaluated against the requirements, both at system and, when needed, sub-system level. This validation confirms that the solutions perform as expected, allowing any correction if necessary, and thus may occur during any stage of the development, through simulation, testing, inspection, or any other method identified during requirements definition.
Regarding the Systems Engineering model implemented, it is worth mentioning that this approach is dynamic, versatile and iterative throughout the complete process, allowing to go back and revisit previous stages if any management or technical constraint is verified.
Finally, and regarding the process depicted in Fig

REQUIREMENTS DEFINITION &
MANAGEMENT System requirements are an approach to meet mission objectives paving the way for the development of the system. The definition of requirements for PF and KST subsystem rely primarily on the fundamental Launch Vehicle (LV) objectives, which provide the Top-level requirements. These then breakdown into three basic types of requirements: functional, operational and constraints.
In the requirements definition for these systems, care was taken in the way of defining them. The requirements specify the goal that is required to achieve, without specifying how to achieve it. These let the systems engineering trade process to be able to explore multiple alternatives and realize trade-offs to identify the one which provides improving performance at minimal increase of cost/risk.
The LV primary objective is to transport payload into specific orbits, which translates into top level requirements of mass and volume. These are among the critical key performance requirements. From flight and mission conditions more functional and operational requirements are determined and also project constraints. These then propagate to each system and subsystem, which then will reply with a set of constraints that each (sub)system will define. Copyright ©2022 by CEiiA. Published by the IAF, with permission and released to the IAF to publish in all forms.
Page 4 of 10 The intention is for the requirements to evolve to achieve the objectives at minimum cost/risk. Concentrating system trades around critical requirements of each system, by constantly checking and re-checking the ones that highly impact on performance, cost and risk of the system.

RISK ANALYSIS & FMEA
As previously stated in Section 2.1, various Systems Engineering activities were performed during the complete project course. In this section, special focus will be given to Risk Analysis and Failure Mode and Effect Analysis (FMEA) as these methods have highly contributed to accelerate the product development cycle and quickly converge to a final functional solution/ prototype.

Risk Analysis
The implemented risk analysis plan considers the following stages: • Risk identification: a risk ID and opening date are assigned and a comprehensive description is detailed. • Risk measurement: the risk exposure is calculated by multiplying the risk Probability (P) by the risk Severity (S). This is a qualitative analysis performed by the entire technical team with different background and experiences. Probability and severity classification follow the specifications in Table 1 and Table 2.  After Probability and Severity classification, the Risk Exposure is calculated ( = × ). For each risk, the value is compared to the risk exposure matrix in Table 3. Based on the calculated RE, a different strategy has been followed, namely: • Mitigation: in Magellan, mitigation plans were implemented for RE >8, and is used to reduce risk probability, severity, or both. • Contingency Plan: defined for RE >12, allow the specification of the required steps to be followed when a risk is verified, to reduce its impact.
Risk analysis is being implemented throughout the complete project duration, with risks revisited and updated (if required) every 3 months. These include technical situations as well as management aspects, such as components lead time, human and machinery resources availability and other.

FMEA
Failure Mode and Effect Analysis is a systematic method for evaluating a process to identify possible failure points and their impact in the overall process performance [10]. FMEA can be as complex as the implementing team desires, so it must be a well-balanced method between the effectiveness and the available effort capacity from the development team.
As risks are defined as hazardous situations that may impact the project, product, users, or operational environment, their analysis can be complemented by a well-established FMEA. In fact, risks can (but not only) be originated from failures occurring anytime during the product lifecycle, leading to a specific effect which, if not timely identified, may represent a catastrophic impact.
Similarly, to the risk analysis in Section 2.3.1, FMEA is built using three main variables: • Severity (S): classification (1-10) of the failure impact in the process/product.  The RPN allows the overall classification of the failure. However, is advisable to rely in more than the RPN, when classifying critical systems, since failures may have different Severities in the system, for the same RPN.
This method was applied to the KST, SIF and PF products development process, from component level up to subsystem and system, when considered essential. Moreover, a simultaneous comparison between Severity and RPN is performed, following the matrix in Fig. 4 [11].

Fig. 4. Severity vs RPN matrix implemented
The RPN matrix in Fig. 4 was customised by the project team. The cells highlighted in dark tone, represent a combination of values that impose the implementation of a corrective action. This action needs to be detailed and have a direct impact in at least one of the variables that calculate RPN. The new value must then be updated and the result to bring the failure to the light shaded area. This action needs to be registered apart from the initial evaluation, to keep the entire FMEA traceability. Similarly, to the risk analysis, FMEA is revisited and updated (if required) every 3 months.
The implementation of Risk Analysis and FMEA in Magellan, allowed to increase the efficiency of the development process by constant monitoring risk and failure points. This implementation ultimately led to time and cost optimisation and increased reliability throughout the expected product lifecycle.

DESIGN
The Design main driver was the lightweight and lowcost materials that can be found in several transportation industries, such as aeronautical and automotive ones. The use of composite materials was highly recommended for its low weight to strength ratio, as well as sheet metal working due to its simplicity and low cost of manufacturing. Machined parts were developed as a last resort when the previous two technologies become too complex or expensive to manufacture.

Payload Fairing (PF)
The PF is a bullet shaped shell, divided in three sections. The left-hand and right-hand shells are composed of a composite skin, reinforced with flanges to provide an interface between each half. On the tip of the fairing a separated dome, later attached to one of the shells, closes the shape of the PF.
With modularity in mind the composite and the flanges were designed in such a way to allow for multiple PF sizes, ranging from 4 meters in length up to 6 meters, reducing costs on manufacturing by re-using already produced parts.
A concept schematic of the PF is depicted in Fig. 5.

Kick-Stage (KST)
With a multitude of missions and modularity in mind, the KST design was based on an Expendable Secondary Payload Adapter (ESPA) concept tower.
Making use of automotive technologies and materials, the KST evolved into a cylindrical shaped vehicle, with three configurations possible. The first configuration, designated ESPA-0, comprised a base cylinder, housing all the necessary systems for operation, and a payload adapter, compatible with commercially available satellite lightbands. The ESPA-1 and ESPA-2 ( Fig. 6) configurations see an additional one or two payload cylinders added, respectively, in between the base cylinder and the payload adapter.
This orbital transfer vehicle has, structurally, 1 meter in diameter and rises from 1.15 meters to 3 meters, depending on the configuration used (i.e. the number of payloads to transport).

STRUCTURAL ANALYSIS
The approach for the structural analysis is based on FEA with sufficient detail to evaluate the failure in composite layups, metallic components and fasteners (Fig. 7). The detail includes multiple parts and non-linear analysis to provide correct load paths using contacts. This allows for a time saving in the definition of substructures and a correct interdependence of the modification of each structure on the surrounding components.
Static and dynamic load cases were defined from the requirements and launch loading events, with consideration for the factors of safety established in the requirements. Inertial and aerodynamic pressure loads were applied to a finite element representation of the modelled structures (Fig. 8), elaborated from CAD information, in accordance with industry practices.
The results were evaluated for the components and structures directly from the FEA, whilst the fasteners were subjected to evaluation with empirical methods defined by ECSS standards.

PRODUCTION & ASSEMBLY
The manufacturing of the components that are part of the Magellan project presented significant challenges, both on the production processes and methodologies that had to be followed. These must be based on three crucial cornerstones: low-cost end products, lean and fast timelines, and high-quality components. To ensure these three cornerstones, several studies were carried out, including, for instance, on composite materials, where the behaviour of the materials during curing cycles, in terms of deformations, was analysed to adapt the mould and the part shape and configuration. These studies helped to select production processes that allowed the production of low-cost parts while maintaining their superior quality.
The previous know-how of the automotive and aeronautical industry combined with aerospace processes and methodologies were also essential to ensure the quality in all the manufacturing and assembly process. These methodologies were used for assembling several components (as shown in Fig. 9) and were paramount to guarantee a balance between quality and time throughout the full process.
Page 7 of 10

TEST PHILOSOPHY
The PF and KST structures test campaign, performed by RFA PT, is designed to provide sustaining proof that these structures are flight worthy and, therefore, able to protect and deliver the payload to its desired orbit without any damage.
The dimensioning rules and qualifications processes of the different structures have distinct goals and functionalities, which leads to differently designed test campaigns. Each system has its own tailored tests designed to better suit and provide valuable information and proof of concept.
The PF static test campaign provides relevant information for the fairing design and validation, allowing to assess: • The PF capability to survive and maintain performance after being subjected to the quasistatic loads foreseen for the worst condition during launch; • FEM correlation and validation; • Gain knowledge about the structure's behaviour and its limits.
The main purpose of the KST test campaign is to evaluate its structural integrity and transmissivity to the payload, as well its subsystems, namely through: • Behaviour of the KST structures to flight loads, • Intrinsic properties -resonant frequencies, damping characteristics, displacements; • FEM correlation and validation; • Gain knowledge about the structure's behaviour and its limits.
The testing philosophy relays on mathematical models to justify test configurations and provide correction factors to cover different effects relative to flight case. Usually, the dimensioning flight case is a very complex load case originated by simultaneous loads (static, dynamic, aerodynamic, temperature) and very difficult to reproduce on a test stand. Test configurations overcome these difficulties by applying simplified loading conditions when compared to the dimensioning load case conditions on a flight similar structure. These are designed to induce similar levels of solicitations at dedicated locations, supported by mathematical models. Once the specified stress/strain fields are achieved, load factors are introduced both for qualification purposes and to account test effects.
Mathematical model correlation and validation is also obtained throughout the testing campaign, by measuring main stiffnesses during static tests and eigenfrequencies and mode shapes through modal testing.
The test campaign intends to be very comprehensive, including acceptance and qualification tests as well as measurements of intrinsic properties of materials, components and systems. Functional evaluation of systems is also included in the acceptance tests. The static tests performed during qualification analyse the behaviour of the structure and validate the mathematical models. Modal analysis is also employed to validate the models and assess stability of manufacturing processes.

TEST EQUIPMENT
The test equipment encompasses all the hardware and software needed to perform the tests. The most relevant equipment designed are highlighted here.

Test rig -Boundary conditions
The test rig main design driver was modularity. The structure is based on singular pieces of similar shape which provide many possibilities for assembly. Thus, there is more than one structure for tests, there are many and the test structure design will depend on the test to be performed.
The modular concept enables the use of the same elements for the test campaign of the PF (Fig. 10) as well the KST. One example of the modularity application is the modal test of various single parts. By combining a Copyright ©2022 by CEiiA. Published by the IAF, with permission and released to the IAF to publish in all forms. IAC-22-D2.7.7.x68906 Page 8 of 10 few parts in a geometrically adequate form, for each part, boundary conditions are easily set. The boundary conditions for qualification/acceptance test campaigns may be set by two different approaches, similar to flight conditions or rigid interface (relative to the test part). Similar flight conditions are complex to achieve and usually require flight/engineering of other structures, whereas a rigid interface is more straightforward, leading to the main structural requirement of the test structure -provide a very rigid interface for every test considered. The design of the test structure elements was based, at a first stage, on this requirement.

Load application devices
Static loads are applied by means of hydraulic actuators on a close-loop control system, using precise and adequate load cells, which is able to very precisely control the force applied throughout the test, meaning very small increments of forces can be prescribed between each load increment.
Modal analysis is performed with an impact hammer on simple single components/system, while for more involved and complex systems a vibration table is used.

Measuring devices
Measurements throughout the test campaign are performed via adequate linear variable differential transformer, strain gauges, load cells and accelerometers.

TEST CAMPAIGN 4.3.1. Loads
As previously stated, test configurations apply simplified load cases to the test models which emulate flight level loads in specified locations along with test factors.
The loads applied to the PF and KST during flight have different sources, thus their tests are different and have different goals.
The PF test campaign is mainly focused on quasistatic loads, where on the KST quasi-static and dynamic environments are driving factors of the test campaign.
Quasi-static tests are performed by applying the forces in incremental steps, the load range is increased up to previously defined test levels and each step will provide information to validate the numerical models. Harmonic modal tests are performed with adequate vibration table and prescribed sine sweep. Impact modal tests are performed via impact hammer applying on successive locations, of the part, a prescribed impact and applying the roving hammer technique.

Results
The modal survey is performed to identify the global modes and provides validation for the assumptions applied on the dynamic models.
A modal test was performed on an ESPA tower, considering on free-free conditions, Fig. 11. The natural frequencies research was focused on the first five natural modes of the component. Table 4 provides a comparison between the predicted and measured values, showing agreeable values for most frequencies. Mode 2 and 4 higher differentials is mainly due to these modes having symmetric identical modes nearby, easily distinguishable in numerical models results whereas on measurements they overlap each other. The differential is acceptable and can be attributed to modelling simplifications, thus, validating the mathematical model.  A modal survey of the PF model was also performed. The results are presented on Table 5, with the first one presented in Fig. 13. The measured values of the first three natural modes are higher than the ones predicted by numerical models. Higher modes are also predicted with very reasonable accuracy. These results are very reassuring and validate the complex mathematical model of the PF. The stiffness difference measured on the test model is a result of conservative assumptions, knockdown factors and manufacturing details not easily replicated on numerical models.

CONCLUSIONS
The current work presents the implementation of simple and well proven methodologies in sectors as the aeronautical and automotive, adapted for the New Space reality, towards cost-effective and commercially appealing small launcher space segment solutions.
These methodologies were applied in the Magellan project, which aims to develop and prototype a set of primary structures for small launchers, namely the Payload Fairing, the Kick-Stage, and the Common Separation Flanges, all to be flight tested on the RFA-One small launcher.
In Magellan, a Systems Engineering approach was implemented, more specifically with a requirements definition and validation process, a complete risk analysis throughout the entire project duration as well as a FMEA, for failure identification, control and mitigation. The enforcement of such tools and their frequent review and update with the involvement of all the stakeholders and technical teams, allowed to identify early in the project the most critical failure points. These were then mapped and tightly controlled, with corrective actions defined for the most impactful failures and identified as potential technical risks for the project. Additionally, other non-technical risks were raised and merged into a risk matrix, and respective risk exposure calculated. This approach allowed to increase the overall project efficiency in terms of time and costs, as development iterations were reduced due to early error detection. Production costs were also optimised as a first functional prototype was achieved.
Also, a brief synthesis of the procedure for verification of dimensioning applied throughout the project is presented. For both primary and secondary structures tests and models are complementary. The verification approach relies on test configurations which must be justified compared to the dimensioning configuration, from which correction factors are defined. Additionally, testing provides proof of design margins, and it is shown that it allows to validate models. A modal survey of an ESPA tower of the Kick-Stage showed frequencies similar to the predicted, thus, validating its dynamic model. The results of the modal test of the Payload Fairing also validated the model by providing a similar behaviour to the predicted. The differential value of the natural frequencies obtained is explained by conservative approaches, on the model, assumed at the beginning of the project and manufacturing details.


Strategic Radicalization and Corporate Tax Avoidance

. This paper examines the effect of strategic radicalization on corporate tax avoidance by taking A-share listed companies in China from 2007 to 2020 as the research object. It is found that the degree of strategic radicalization has a significant positive effect on corporate tax avoidance, and the higher the degree of strategic radicalization, the greater the degree of corporate tax avoidance, and the finding still stands after the robustness test. Further study finds that the higher the equity concentration and lower the quality of internal control, the stronger the effect of strategic radicalization on corporate tax avoidance. The research in this paper enriches the literature on the economic consequences of corporate strategic radicalization and, at the same time, complements the factors influencing corporate tax avoidance, which are of great reference value to corporate management, stakeholders and tax regulators.

Introduction
Tax avoidance essentially reflects the enterprises' demand for reducing expenses and maximizing profits. Along with the popularity of tax avoidance activities in the international arena, tax avoidance has gradually changed from an occasional and spontaneous business behavior to a regular, conscious and specialized economic activity. The act of increasing corporate income by keeping more economic resources that should be collected by the state in the enterprise through various tax avoidance methods seems to be a real choice of companies in all countries, and ultimately affects social welfare (Weisbach, 2001). Although this phenomenon has improved in recent years under the continuous attention of relevant regulators and the public, there is still no shortage of concerns about corporate taxation (Wang, 2019). Therefore, it is of practical significance to explore the factors influencing corporate tax avoidance.
Corporate tax avoidance has also attracted extensive attention from academics, and many scholars have conducted in-depth studies on the influencing factors of corporate tax avoidance from different perspectives. The studies that have been conducted on the factors influencing corporate tax avoidance mainly focus on the intensity of tax collection (Mihir et al., 2007;Cai et al., 2015), the level of regulation (Kubick et al., 2016), corporate social responsibility (Hoi et al., 2013;Wang et al.,2016), financing constraints (Chen et al., 2018), fiscal pressure (Sun et al., 2020), and institutional crossholding (Xing et al., 2021), and so on. However, most of these studies focus on a specific factor affecting corporate tax avoidance at the macro level or at the firm level, while ignoring the potential impact of corporate strategic heterogeneity. It has been shown that a firm's strategic choice can directly affect the firm's financial decision making behavior (Wang et al., 2017). Miles et al. (1978) classified corporate strategies into offensive, analytical, and defensive strategies. Offensive strategy is the most radical, analytical strategy is moderate, and defensive strategy is less radical. Strategy choice has a fundamental role in corporate financial decisions, and the impact of corporate strategy on accounting and corporate finance has attracted the attention of scholars. For example, studies have found that corporate strategy can influence audit fees (Bentley et al., 2013), share price crash risk (Habib & Hasan, 2017), surplus management , financing constraints (Hu 2021), and executive compensation (Wang et al., 2021). However, few scholars have explored the impact of corporate strategy on corporate tax avoidance behavior. Based on this, the research question of this paper is about the impact of strategic radicalization on corporate tax avoidance. This paper empirically examines the effect of strategic radicalization on corporate tax avoidance using A-share listed companies from 2007 to 2020 as a sample. The findings show that strategic radicalization has a significant effect on corporate tax avoidance, and the higher the degree of strategic radicalization, the greater the degree of corporate tax avoidance, and the finding still stands after robustness tests. Further findings show that the higher the equity concentration and lower the quality of internal control, the stronger the effect of strategic radicalization on corporate tax avoidance.
The contributions of this paper are mainly reflected in the following aspects: First, this paper enriches the research related to the economic consequences of strategic radicalization and broadens the application of corporate strategy in corporate finance and accounting. The economic consequences of strategic radicalization have actually been studied by some scholars. It has been shown that strategic radicalization has significant effects on stock price collapse risk (Habib & Hasan, 2017), debt maturity structure (Zhai et al., 2019), and firm innovation (Yuan et al., 2020), but less literature has directly studied the effect of strategic radicalization on the degree of corporate tax avoidance. This paper focuses on the relationship between strategic radicalization and corporate tax avoidance, which provides a useful complement to the relevant literature. Second, this paper enriches the research related to the factors influencing corporate tax avoidance. Previous scholars have mostly focused on a specific factor at the macro level and firm level on the factors influencing corporate tax avoidance, e.g., tax collection intensity (Mihir et al., 2007), fiscal pressure (Sun et al., 2020), corporate social responsibility (Hoi et al., 2013;Wang et al., 2016), etc. Miles et al. (1978) identified firm-level characteristics as corporate response indicators of business strategy. Therefore, studying the impact of strategic radicalization on corporate tax avoidance can deepen the understanding of the underlying strategic-level causes of corporate tax avoidance.
The rest of the paper is organized as follows: Part II provides the theoretical analysis and presents the research hypotheses; Part III discusses the research design, including sample selection and data sources, variable definition, and model construction; Part IV conducts the empirical analysis, including descriptive statistics, correlation analysis, and regression analysis; Part V conducts robustness testing; Part VI conducts further analysis; and Part VII draws conclusions.

Literature Review
Chandler (1962) first described corporate strategy as "the identification of the basic long-term goals of the firm, and the course of action and the manner of resource allocation to achieve them." In the subsequent studies, different scholars have described and classified the types of strategies. Miles et al. (1978) classified corporate strategies into offensive, analytical and defensive strategies. Porter (1980) classified corporate strategies into two categories: cost leadership strategies and differentiation strategies. Bentley et al. (2013) based on this, used financial data to measure corporate strategies from six aspects metrics and concluded that the more radical the company's strategy, the more serious the financial irregularities and higher the audit costs. Following this, scholars have used financial data to draw a series of research conclusions: the higher the strategic radicalization, the lower the accounting robustness (Liu, 2016), the lower the quality of internal control over financial reporting (Bentley, 2017), and the higher the risk of stock price collapse , etc.
Regarding the influencing factors of corporate tax avoidance, current scholars mainly study from the corporate macro environment and the firm level. In terms of macro environment, Dubin et al. (1990) found that corporate tax avoidance will become more and more serious as tax enforcement decreases; Fan et al. (2013) found that ineffective enforcement of corporate income tax by local tax bureaus will lead to widespread corporate tax avoidance; Zhang et al. (2021) showed that the implementation of local government industrial policies will weaken the tax avoidance motivation of affected enterprises in the jurisdiction, and in turn, reduce the degree of corporate tax avoidance. At the firm level, Desai et al. (2007) found that an increase in tax rate when corporate governance is poor leads to an increase in managers' profit-grabbing behavior, which increases the degree of corporate tax avoidance; Chen et al. (2015) found that high-quality internal control helps firms achieve their compliance goals and can effectively inhibit radical corporate tax avoidance behavior and protect investors' interests; Xing et al. (2021) found that institutional cross-shareholding can significantly reduce the degree of corporate tax avoidance by enhancing corporate governance and alleviating financing constraints.
Through a review of the existing literature, we find that, with respect to the influencing factors of corporate tax avoidance, current scholarly research has mainly focused on the macro level and corporate governance level, while ignoring the potential impact of the driving force behind, i.e., strategic heterogeneity. Therefore, this paper explores the impact of strategic radicalization on corporate tax avoidance in order to deepen the understanding of corporate tax avoidance at a deeper level.

Research Hypothesis
First, companies with an offensive strategy have a greater incentive to avoid taxes. The type of strategy affects the compensation structure of managers, which in turn affects the degree of corporate tax avoidance. A firm's choice of different strategies reflects its acceptance of risk, and firms with more radical strategies tend to be more accepting of risk. The compensation structure of managers tends to differ significantly across strategic firms. Compared to defensive firms, offensive firms focus on developing new products and markets with greater output uncertainty (Miles, 1978). Since offensive firms face greater uncertainty, offensive firms are more likely to encourage risk-taking behavior among managers through compensation contracts, and thus managers' compensation in offensive firms is more likely to be based on stock options rather than fixed compensation (Nandini et al., 1997). A study by Simons (1987) based on survey data found that bonuses for managers in offensive firms can account for 50% of total compensation, while defensive managers' bonuses account for only 25% or less of total compensation. Stock option compensation enables managers to share the profits from successful investments and not have to bear the losses from investment failures, which can effectively reduce managers' risk aversion and motivate them to take risks (Ye et al., 2015). Therefore, choosing a more radical strategy means that firms need to take higher risks, and the courage and ability of firms to choose a more radical strategy indicates a higher level of acceptance of uncertainty, a higher level of risk willing to take, and thus a higher level of tax avoidance.
While tax avoidance activities bring high profitability, they also bring high risks for enterprises. Therefore, a firm's decision to avoid taxes requires a combination of the benefits and costs associated with tax avoidance, as well as the firm's risk acceptance. Tax avoidance can help firms to keep more cash within the firm, thus increasing the level of free cash flow within the firm (Frischmann et al., 2008), reflecting the firm's pursuit of reducing expenses and maximizing profits. However, tax avoidance also poses high risks for firms. Tax avoidance increases the likelihood that a firm will be audited and penalized, as well as directly leading to reputation damage and career risk for managers (Armstrong et al., 2015). Liu (2018) found that corporate tax avoidance triggers significant non-tax costs that exceed even the tax benefits themselves. Kim (2011) found that the information asymmetry and managerial self-interest caused by tax avoidance leads to a large amount of bad news hidden within the firm, making the probability of future stock price collapse significantly higher. In addition to this, tax avoidance also significantly increases firms' Type I agency costs (i.e., the cost of managers' self-interested behavior) (Ye et al., 2014), reduces firms' investment efficiency (Liu et al., 2013), and increases firms' audit costs (Michael et al., 2013). Compared to offensive firms, defensive firms pay particular attention to protecting their reputation and avoiding threats to the organization's survival. Firms with more radical strategies are more accepting of uncertainty and have more positive attitudes toward risk, which can influence their judgments about the cost of tax avoidance. Therefore, the more radical the strategy, the more optimistic the judgment of tax avoidance costs, the more willing to take risks and accept potential risk costs, and the higher the degree of corporate tax avoidance.
Second, offensive companies have more opportunities for tax avoidance. There are various means of corporate tax avoidance, and firms may engage in tax avoidance by transferring assets, related transactions, and mergers and acquisitions (Zeng et al., 2009). Offensive firms have greater uncertainty in their output than defensive firms (Miles, 1978). The business model of conventional strategic enterprises is more fixed, and regulators can judge the behavior of enterprises based on industry standards, which is less difficult to regulate, while when the uncertainty of enterprise operation is greater, it will increase the difficulty of external regulation, thus providing room for tax avoidance (Yuan et al., 2019). Some studies have shown that the more radical a firm's strategy is, the more volatile its performance is (Tang et al., 2011). It will be more difficult for regulators to analyze radical firms based on industry standards, and regulatory efficiency will be reduced, thus providing opportunities for tax avoidance. Therefore, the more radical the strategy, the more likely it is that firms will generate tax avoidance activities.
Based on the above analysis, this paper concludes that there is a significant difference in the degree of tax avoidance when there is a difference in the degree of corporate strategic radicalization. Accordingly, this paper proposes the following hypothesis: The more radical the corporate strategy, the greater the degree of corporate tax avoidance.

Sample Selection and Data Sources
This paper selects a sample of A-share listed companies from 2007 to 2020 for the empirical study, and screens the samples according to the following criteria: (1) exclude the samples of companies in the financial and insurance industry, which have special accounting statements compared with other industries; (2) exclude the ST samples; (3) exclude the samples with missing variables, and the final total number of observations is 12,848. The data required in this paper was obtained from the China Stock Market & Accounting Research Database (CSMAR) and the WIND database. In order to eliminate the effect of extreme values, all continuous type variables are shrunken at the 1% and 99% levels (Winsorize) in this paper.

Variable Definition
1) Dependent Variable: corporate tax avoidance (LRATE_diff). Unlike foreign tax policies, Chinese listed companies enjoy a wide range of tax incentives, such that the nominal tax rate varies from company to company (Wu, 2009). In addition, it is not appropriate to measure corporate tax avoidance using only the effective tax rate in the current period because of the existence of tax rebates and tax disputes between firms and tax collection authorities that may last for several years (Dyreng et al., 2008). Therefore, this paper uses the five-year average of the difference between the nominal income tax rate and the effective tax rate (LRATE_diff) to measure the extent of corporate tax avoidance by referring to the study of Ye (2014), and the larger the LRATE_diff, the more radical the corporate tax avoidance.
2). Explanatory Variables: strategic radicalization (Strategy). In this paper, by referring to Bentley (2013) and Yuan (2020), we construct indicators of strategic radicalization of firms in six aspects: (1) the share of Research & Development expenditure in operating revenue (RDS); (2) the ratio of the number of employees to operating revenue (EMPLV); (3) the growth rate of operating revenue (GROWS); (4) the share of sales revenue in operating revenue (SEINS); (5) the degree of employee fluctuation of the company (EMPLV); and (6) the proportion of fixed assets to total assets (PPES). In this paper, we use the moving average of the past five years to measure the above variables, and divide the sample into five groups according to "industry-year" from the smallest to the largest, with the first five variables being the smallest group, the second smallest group, the middle group, the second largest group, and the largest group, with values of 1, 2, 3, 4, and 5, and the sixth variable being assigned the values of 5, 4, 3, 2, 1. The group scores of the six variables were summed to obtain the final measure variable "Strategy" with values ranging from 6 to 30, with higher scores indicating greater radicalization and a greater tendency toward offensive strategies.
3 and Proportion of Independent Director (Indr). In addition, we also control the dummy variables of year and industry. The definitions and explanations of the variables are shown in Table 1.

Model Construction
To test the research hypothesis of this paper, a multiple regression model was developed as follows: (1) where, LRATE_diff is the degree of corporate tax avoidance, Strategy indicates the degree of corporate strategic radicalization, and higher values indicate a higher degree of strategic radicalization and a preference for competitive strategies. Control is the control variable in this paper. In addition, this paper also controls the fixed effects for industry and year.  Table 2 reports the descriptive statistics of the main variables of the sample. The median of the five-year average of the difference between nominal and effective income tax rates (LRATE_diff) is positive, indicating that the effective income tax rate is lower than the nominal income tax rate for most listed companies. This suggests that corporate tax avoidance may be a common phenomenon. The standard deviation of strategic radicalization (STRATEGY) is 3.7362, which indicates that there are some differences in the types of strategies of the sample companies. Table 3 reports the results of the Pearson correlation analysis between the variables. As can be seen from Table 3, the correlation coefficient between strategic radicalization (Strategy) and corporate tax avoidance (LRATE_diff) is 0.113, which is significant at the 1% level, tentatively indicating that the higher the strategic radicalization of the firm, the higher the degree of corporate tax avoidance.  Note: *, **, *** indicate significant at the 10%, 5% and 1% levels, respectively.  Table 4 reports the results of the multiple regressions. In particular, the coefficient of strategic radicalization (Strategy) in regression (1) is 0.0023 and significant at the 1% level without the inclusion of control variables; in regression (2), the coefficient of strategic radicalization (Strategy) is 0.0010 and significant at the 1% level after the inclusion of control variables; in regression (3), after further controlling for year and industry effects, the coefficient of strategic radicalization (Strategy) is 0.0004 and is significant at the 5% level. The positive relationship between strategic radicalization and corporate tax avoidance indicates that the more radical the corporate strategy, the greater the degree of corporate tax avoidance, which supports the hypothesis of this paper.

Robustness Tests
We find that strategic radicalization positively affects corporate tax avoidance. However, this finding may be affected by endogeneity issues. For instance, corporate tax avoidance may in turn have an impact on strategic radicalization; strategic radicalization and tax avoidance may be influenced by both firm management characteristics, etc. To address the endogeneity issue, we further test the relationship between strategic radicalization and corporate tax avoidance using individual fixed effects regressions and instrumental variables method.

Individual Fixed Effects Regression
To avoid the effect of individual differences across listed companies, we used individual fixed effects regressions for testing (Yuan et al., 2019), as shown in Table 5. Among them, column (1) presents the results of the regressions that do not include control variables and do not control for year effects, column (2) presents the results of the regressions that include control variables but do not control for year effects, and column (3) presents the results of the regressions that include control variables and also control the year effects. The results show that the coefficient on strategic radicalization is significantly positive in all three columns, consistent with the results in Table 4, indicating that our findings are not affected by the use of the model.

Instrumental Variable Method
If strategic radicalization is an endogenous variable, the estimation results may be biased, so we used the instrumental variable method (Two-stage Least-squares regression, 2SLS) to treat the model. The lagged one-period strategic radicalization (L.Strategy) is used as an instrumental variable for strategic radicalization (Strategy) (Zhai et al., 2019). In terms of correlation, the lagged one-period strategic radicalization is highly correlated with the current year strategic radicalization, indicating that this instrumental variable satisfies the correlation. Meanwhile, there is no evidence that currentyear corporate tax avoidance is correlated with lagged one-period strategic radicalization, i.e., this instrumental variable satisfies exclusivity. The coefficient of strategic radicalization (L. Strategy) in the first stage regression of Table 6 is 0.9365, which is significant at the 1% level, and the coefficient of strategic radicalization fitted (Strategy Predicted) in the second stage regression is 0.0011, which is significant at the 1% level, further supporting the hypothesis of this paper. Note: *, **, *** indicate significant at the 10%, 5% and 1% levels, respectively.

Equity Concentration
The equity concentration in a listed company determines the vesting of effective control and the supervisory function, and can have an impact on the degree of corporate tax avoidance. With a high degree of equity concentration, the majority shareholder holds the effective control and owns the control gains in addition to the rights and interests owned by both small and medium shareholders. In the exercise of control, the majority shareholder may ignore the rights and interests of small and medium shareholders for his own selfish interests, and may seek personal benefits through connected transactions, large loans, mergers and acquisitions, or even empty the company, resulting in the "tunnel effect" (Li et al., 2004). Chen et al. (2010) found that when the shareholding of a listed company is more concentrated, the majority shareholder has higher tax avoidance benefits as well as higher tax avoidance costs and risks due to the higher shareholding ratio. When the corporate strategy is more radical, the majority shareholders will ignore the tax avoidance costs and risks to a certain extent. From the principal-agent theory, the corporate tax avoidance means create conditions for the majority shareholders and managers to encroach on the interests of the small and medium shareholders for their personal benefits. In order to test the heterogeneity of the role of equity concentration on strategic radicalization on corporate tax avoidance, this paper performs a sub-sample regression on the sample according to equity concentration. The regression results are shown in columns (1) and (2) of Table 7. The regression coefficient of strategic radicalization (Strategy) is 0.0008 and significant at the 1% level when the equity concentration is high; the regression coefficient of strategic radicalization (Strategy) is -0.0001 but insignificant when the equity concentration is low. This suggests that strategic radicalization promotes corporate tax avoidance more prominently when the concentration of corporate equity is high.    2007) study concluded that effective internal control systems can improve the quality and reliability of financial reporting. Firms need to use internal control systems to discipline the behavior of managers and control their tax avoidance behavior so that they can make the most efficient tax decisions. Companies with more effective internal controls are more careful about their tax avoidance behavior and more thorough in considering the costs and risks of tax avoidance. Therefore, strategic radicalization may be less effective in promoting corporate tax avoidance when the quality of internal control is high. In this paper, the subsample with internal control index above the sample median is defined as the subsample with "high-quality internal control", and the subsample with internal control index below the sample median is defined as the subsample with "low-quality internal control", and the regressions are grouped together. The regression results are shown in columns (3) and (4) of Table 7, where the regression coefficient of strategic radicalization is 0.0001 but not significant when the internal control quality is high, and the regression coefficient of strategic radicalization is 0.0010 and significant at the 1% level when the internal control quality is low. This suggests that strategic radicalization promotes corporate tax avoidance more significantly when the quality of internal controls is low.

Conclusion
Strategic radicalization reflects a firm's acceptance of risk. Firms with higher strategic radicalization have greater acceptance of risk and more radical tax avoidance. Based on the strategy theory, this paper examines the influence of strategic radicalization on corporate tax avoidance by using China's A-share listed companies from 2007 to 2020, and concludes that: strategic radicalization has a significant positive influence on corporate tax avoidance, and the higher the strategic radicalization, the greater the degree of corporate tax avoidance. Furthermore, the conclusion still holds after the endogeneity test using individual fixed effects and instrumental variables method. Further study found that the higher the concentration of equity and lower the quality of internal control, the stronger the effect of strategic radicalization on corporate tax avoidance.
The research in this paper not only enriches the literature related to the economic consequences of strategic radicalization and the influencing factors of corporate tax avoidance, but also facilitates listed companies and their stakeholders to better understand the impact of corporate strategy types on their decision-making behavior. At the same time, this paper provides a theoretical basis for tax regulators to strengthen tax supervision of enterprises adopting radical strategies, and tax authorities should focus on enterprises adopting unconventional strategies to improve the efficiency of supervision.


Editorial: New Forms of Media Work and Its Organizational and Institutional Conditions

This thematic issue explores the widening scope of media work and the institutional and organizational conditions that support new forms of media work. The media industry has undergone significant economic, structural, and technological changes during the past few decades, including changing patterns of ownership and digitalization of media production, distribution, and consumption. Simultaneously, practices of media work are adopted also in other industries. The 10 arti‐ cles in the issue not only focus on the new professional roles and responsibilities emerging in the news media industry but also study the practices of media work in organizations in other fields, such as the music industry and public sector.

Introduction
Media, as ubiquitous as it is in our modern world, requires care, labor, and maintenance. Media work, as defined by Deuze (2007), refers to planning and producing media content, products, services, and brands within media organizations. Media work is not limited to journalistic work but includes other activities undertaken by media professionals aimed at advancing the success of media products and services (Malmelin & Villi, 2017). Studies in the field of media and journalism have acknowledged how the emergence of new digital players and changes in consumers' media behavior have affected media work (Villi & Picard, 2019). The inclusion of social media in media work (Nielsen & Ganter, 2018) and other platform-centric practices are occurring in response to the new, digitalized media environment. The increasing competition is pushing media organizations to con-sider engaging in strategic communication and branding activities (e.g., Laaksonen et al., 2019;Malmelin & Moisander, 2014).
These factors, among many others, have influenced the ways of working and content of work in the media as well as the organizational dynamics in media organizations. Changes are often driven by technological transformation: Media workers are required to have digital competencies (Oberländer et al., 2020) to cope with new technologies; and new professional roles emerge to satisfy the requirements and labor needed to make media content suitable and successful on various new channels, from social media to mobile applications (Cohen, 2019;Karlsen & Ytre-Arne, 2021). Further, the ongoing economic, structural, and technological changes in the media industry during the past few decades, including changing patterns of ownership and digitalization of media production, distribution, and consumption (Villi et al., 2020) and the subsequent constant need to innovate (Küng, 2013), have impelled institutional responses in media organizations. Examples include the development of novel media outlets and processes, from specialized formats to cross-sector collaborations and intraorganizational development networks.
Furthermore, driven by the increasing power of media in society (e.g., Couldry & Hepp, 2017), forms of media work are emerging in other industries that aim to communicate with their audiences. These include, for example, organizations that strive to produce professional, media-like content as a component of their strategic communication, and communications agencies that produce communication and marketing content for their customers. It could also be argued that the increasing significance of public social media and demands for dialogue require all employees to possess media skills (Pekkala, 2020). These expanding contexts raise the question of what media work is like when it is done outside the media industry and what principles are driving it.
For the issue, we have invited theoretical and empirical articles investigating the changing nature of media work as well as its new institutional environments. The 10 selected articles cover three main themes: new forms of media work in media organizations, emerging forms of social media work, and atypical organizational contexts for media work. In the following sections, we will briefly introduce the articles by theme.

New Forms of Media Work in Media Organizations
The first four contributions to this thematic issue approach media work in the context of media organizations. First, Mathias-Felipe de-Lima-Santos (2022) explores the nuances of data journalists' professional roles and how they relate to structural aspects of news organizations. The study concentrates on ProPublica, a nonprofit news organization producing investigative journalism and renowned for its data journalism. According to the study, the blurring of traditional professional boundaries and hybrid profiles of media workers can be detected in data journalism: Journalists must expand their competencies to coding and design, whereas non-journalistic professionals must develop writing skills. Such blurring and hybridity are integral to the professional culture at ProPublica, which mirrors the organizational structure.
A similar negotiation and blurring of boundaries can be detected between the journalistic and managerial professional ethos of editors in business newsrooms, as Johanna Suhonen (2022) shows in her article. Business journalism is an appropriate context for studying the junction of two professional discourses of journalism and managerialism. Editors in business journalism tend to absorb managerial tendencies due to their close connections to financial and commercial communities. This subsequently leads to a new hybrid professional ethos that combines managerial practices with journalistic ideals.
Moving on to digital competencies in journalistic work, Salvador Reyes-de-Cózar et al. (2022) conduct a systematic review to examine what the literature suggests about the digital skills that new professionals should acquire in the field of journalism. Such knowledge is important to journalism schools and other academic institutions that educate future journalists. The findings reveal the lack of studies focusing on certain key aspects of digital competence, particularly those related to personal growth, emotional state, and the acquisition of a deep level of digital competence.
The thematic issue then shifts from newsrooms to Mediapolis, a Finnish media cluster that serves as a center and network for media companies and organizations. Mediapolis offers public (non-commercial) and private (commercial) media organizations cross-sector collaboration aimed at shared value creation and co-creative innovation. Sari Virta and Nando Malmelin (2022) explore the management of complexities, organizational tensions, and dualities in such cross-sector collaboration in a media cluster with shared strategic-level aspirations. The article discusses the dynamics of different organizational orientations and business logics, discrepancies between visionary planning and practical actions, and opposing organizational interests in a cluster structure.

Emerging Social Media Work
The increasing significance of social media has led to calls for a specific new type of media work. Linking media work in news media organizations and the social media context, Mark Badham and Markus Mykkänen (2022) employ a relational approach to media audiences to clarify how news media organizations are engaging their audiences on social media. They draw on public relations theory and conduct a content analysis of Twitter and Facebook posts by nine newspapers in Australia, the US, and the UK. Using this approach, they show that the studied newspapers predominantly use their social media accounts for news dissemination rather than audience engagement.
An opposite perspective to engagement is given in Jessica Edlom's (2022) article, which uses qualitative interviews to explore the adoption of social media in the music industry, where participatory cultural norms are becoming standard in strategic communication. Edlom conceptualizes her findings through the notion of engagement imperative-the constant requirement to produce audience engagement-which affects communication workers' competencies, roles, responsibilities, and identities. Strategic communication, thus, is increasingly also media work, characterized by the logic of engagement enforced by social media platforms and their participatory culture.
Brooke Erin Duffy and Megan Sawey (2022) further seek to theorize the emerging phenomenon of social media work in their article. Social media workerssuch as social media managers, editors, and community managers-form a relatively new category of digital laborers. Using interview data, the authors argue that social media work is configured by a visibility paradox: While the main work of social media workers is producing visibility, their labor remains invisible behind branded accounts. By connecting this notion to broader discussions on the gendered valuation of work in the digital economy, the authors show that social media work has a marginal status and is frequently devalued in organizations and by members of the public.

Atypical Organizational Contexts for Media Work
The last three articles in this thematic issue further expand the boundaries of media work by focusing on media work conducted in organizational settings outside a typical media organization: public sector organizations, a science communication start-up, and a counter-media outlet.
Maria Grafström and Hanna Sofia Rehnberg (2022) explore what happens when journalistic practices and ideas about newsworthiness enter a public sector organization. Their empirical case is VGRfokus, a Swedish county council's digital news channel. The authors use content analysis and interviews to show how VGRfokus balances between bureaucratic and market values, as the channel aims to both inform citizens and brand the organization. To solve this tension, the idea of newsworthiness emerges as a governing principle for what is considered appropriate for the channel. Yet newsworthiness, in this context, is affected by the demand to create a coherent and positive organizational image, thus reflecting patterns similar to the tensions between discourses of journalism and managerialism identified by Suhonen (2022).
We have also witnessed the emergence of entirely novel types of media organizations that aim to find their place in the insecure, digitalizing field of media. In their article, Christopher Buschow et al. (2022) discuss one such example: the Science Media Center Germany (SMC), a non-profit news start-up. The article positions SMC as a repair organization that aims to support high-quality media work to compensate for the deficits in legacy media. The authors show how SMC undertakes field repair activities but also does field advancement by promoting innovation and renewal of journalism. The authors conclude that SMC acts as a prototype organization in science journalism by offering direct contributions to the field but also by demonstrating new ways of working and organizing.
In the final article, Olli Seuri and Kim Ramstedt (2022) turn the analytical gaze to another novel and atypical context of media work: counter-media. They explore how remix theory can be used to analyze the work of these emerging publishers. Using concepts that are crucial to remixing-appropriation and authorshipthe authors provide a theoretical reading of two news cases in the Finnish counter-media MV-lehti. The authors' approach broadens and challenges the underpinning ideas of participatory and democratizing remix culture by arguing that the media work of remix, when appropriated by an anti-democratic media actor, is a means to challenge liberal-democratic ideals. The authors propose that counter-media publishing should be seen as a form of political activism or, in some cases, political media criticism.

Conclusions
Together, the articles in this thematic issue give a broad view of the widening scope and contexts of media work, ranging from traditional news media to social media brand communication and public sector organizations. The empirical findings draw a complex picture of overlapping roles, shifting practices, as well as tensions in practices and discourses as actors engage in planning, producing, and distributing media content. The emerging actor roles and professions raise questions about the skills and competencies required for media work but also call for completely new ways of organizing-as a unit, as an organization, or in inter-organizational collaboration.
We argue that the concept of media work proves its usefulness in exploring media-related practices across industries. Media work is used for a variety of purposes that are not necessarily journalistic or follow journalistic values. Due to the institutional pressures posed by the developing media field, media work is a practice that becomes increasingly mixed with forms of strategic communication. As several studies in this issue show, this also introduces ethical questions, which will hopefully encourage future research that continues exploring discourses and valuations related to the developing field of media work as well as its uses in society.