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This chapter highlights a case study at the University of Wyoming (UW) to explore the role of integrating ecotourism and eco-entrepreneurship into higher education at the bachelor’s level. The university has developed a modern, comprehensive curriculum, and practical learning opportunities with local communities, conservation organizations, and industry stakeholders through a state-funded initiative. The program equips students with essential knowledge and eco-entrepreneurial skills for the sustainable development of ecotourism, outdoor recreation, and tourism industries. The chapter presents a pedagogical model as a replicable framework for other institutions aiming to incorporate sustainable, eco-centric curricula into their programs. The findings can guide policymakers, educators, and stakeholders in designing programs that synergize environmental sustainability and eco-entrepreneurial innovation to promote global sustainable development and successful higher education experiences.

This study examines whether US effective tax rates on foreign income of US multinationals (MNCs) vary according to the favorability of US macroeconomic conditions relative to those of non-US countries. We use the pre-Tax Cuts and Jobs Act of 2017 regime as our setting and present evidence that US effective tax rates on foreign earnings are higher (lower) in periods when macroeconomic conditions in the US are favorable (unfavorable) relative to those elsewhere in the world. These results imply that firms seek to maximize after-tax returns when making asset allocation decisions, even when faced with US repatriation tax costs. We provide further evidence indicating that our primary results vary predictably according to certain firm characteristics, namely the ability to acquire funds for investment through less expensive means than repatriation of foreign profits, high intangible asset intensity, and tax aggressiveness. Finally, we show that economic uncertainty in the US counters the positive effects of favorable US macroeconomic conditions on US effective tax rates on foreign earnings. Our findings have implications for the policy debate around the US taxation of foreign earnings and provide a (partial) explanation for the observed lower-than-expected levels of repatriation activity following the implementation of the Tax Cuts and Jobs Act of 2017.

Much research has explored high levels of son preference in India, finding that parents often report a desire for more sons than daughters. While scholars have noted that a nontrivial portion of respondents claim to have no sex preference, little is known about (1) the characteristics of this group and (2) how such parental preferences relate to child outcomes. We use data from a representative study of rural South Indian households (n = 7,891 adults) to address these gaps. Descriptive results show that a sizable portion of respondents – one in four – indicated that, at the start of their marriage, they had no preference for the number of daughters or sons they wanted. Further, multinomial regression results show that those who reported no sex preference at the time of marriage were more likely to be female, older, and less likely to be sterilized than those who reported equal or son preference, with additional distinctions across educational attainment and religion. Turning to child-level outcomes, we examined whether parents’ sex preferences related to adolescent mental health through ordinary least squares (OLS) regression models (n = 1,245 adolescents). Adolescents whose mothers stated no sex preference reported significantly fewer anxiety and depressive symptoms than their peers. Fathers’ sex preferences were not significantly related to adolescent mental health. These findings suggest that a lack of sex preference may hold meaningful and positive implications for adolescent mental health. Further, although son preference is a widespread phenomenon, singular attention on those with son preference may mask important nuances among Indian families.

Connected and autonomous mobility may be an imminent game-changing reality, still in its embryonic form, that is set to disrupt a century-long ‘driver-centric’ status quo and recalibrate transport in unprecedented and possibly entirely unexpected ways. Autonomous vehicles (AVs) may have among others, a major impact on sustainability which in an era where concerns about the urgency and magnitude of climate change threats are voiced more and louder than ever before, needs to be a positive one for helping societies to enjoy liveable futures. This might not be an easy task to accomplish, however. This chapter, using a thematically organised narrative review approach, tries to give a well-rounded answer on whether driverless technology can yield sustainability benefits (or not) by looking at all three spheres of sustainability referring to environmental, economic and social implications. Agendas like motor traffic, air pollution, energy consumption, employment dynamics, inclusion, cybersecurity and privacy are all explored, and a conclusion is derived highlighting the need to package automation with connectivity, alternative fuelling and multimodality and building it around public transport (and to a lesser extent sharing service) provision. The road to make driverless transport genuinely sustainable is ‘bumpy’ and ‘uphill’ and requires the development of an appetite not for technology excellence per se, but rather for travel behaviour change. Achieving this needs serious strategic and coordinated multi-stakeholder efforts in terms of pro-active policy reform, user (and transport provider) education and training initiatives, infrastructure investment, business plan development, and living lab experimentation.

Parents of children with intellectual and developmental disabilities are frequently given news that is difficult to hear and can be very traumatic. Whether receiving an initial diagnosis for their baby or learning about guardianship options for their adult child, emotional reactions almost always occur, especially because of the interdependent relationship they have with their child. These emotions likely impact the meaning parents give to information and decisions they make for their children throughout their lives. Medical, education, and other support providers sometimes assume parents can objectively receive information that frequently is communicated in a technical and clinical way. They may not give parents the time to emotionally process what they have learned, limiting their ability to care for their child. This chapter presents the results from a series of focus groups with 21 parents of children with intellectual and developmental disabilities of varying ages. The participants discussed their emotional reactions to information communicated to them about medical, educational and social concerns related to their children. In addition, they discussed how emotions impacted their information processing and sensemaking as they gave meaning to what they learned. Analysis of the results identified eight emotion-based information processing and sensemaking themes that are described in detail. The discussion section provides an enhanced explanation for emotion's role in parental information processing and sensemaking. In addition, recommendations for providers communicating emotional information to parents are provided.

Psychological well-being (PWB) is defined as one’s level of psychological happiness and health, encompassing life satisfaction and feelings of accomplishment. The literature on PWB has progressed rapidly in the past few decades. Meanwhile, camping has become a fast-growing outdoor recreation business in Taiwan. However, there is no extant research specifically focused on understanding the influences of travel distance on PWB in the context of eco-entrepreneurship such as sustainable camping management. This study aims to explore the PWB differences of campers who were from different living circles, travel distances, and regions in Taiwan. The study settings were the campgrounds in Wuling National Forest Recreation Area and Xitou Nature Education Area which were two renowned outdoor recreation and tourism destinations in Taiwan. There were totally 701 campers who responded to the on-site camper surveys. Campers’ residential zip codes were asked in the questionnaire and Google Maps was utilized to calculate campers’ travel distance, living circle, and residential region. To measure campers’ perceptions of PWB, the Ryff’s (1995) Scales of Psychological well-being theory was employed. The gravity model which provides an estimate of the volume of flows of goods, services, or people between two or more locations was used to explain the relationships between PWB and travel distance. The results indicated that campers who were members of a closer living circle and traveled shorter distance group to the campground, and campers who lived in the central region of Taiwan perceived higher levels of PWB. The management implications for eco-entrepreneurship on camping are provided.

Amid public acknowledgment of recurring ethical violations in the volatile financial service industry, internal auditing (IA) professionals do not seem to have done enough to perform their professional responsibility as a line of defense for their employing organizations. This chapter explores whether changes in an IA approach can effectively enable IA as a practice to fulfill its governance role in managing “conduct risk,” i.e., any behavior in a firm that could cause problems to consumer protection, market integrity or competition. We examine the ethical implications of the existing compliance-based IA approach and explain its ineffectiveness in auditing conduct risk within a turbulent environment. Using action research, we explain the germane changes necessary to define a new conduct-focused IA approach capable of predicting and preventing ethical wrongdoing. A conduct-focused approach launches auditors into unfamiliar but strategically critical areas to not only identify material risks but also add value to their organizations. The authors further examine how a change in the auditor’s mindset and other factors promote the effectiveness of the new IA approach in a sustainable way. This chapter contributes to the literature by investigating how internal auditors can better fulfill their professional responsibility when adopting a conduct-focused approach.