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The purpose of this study was to determine whether there are differences in skin temperature under graphene-infused fleece and traditional polyester fleece materials in the interior of a wetsuit.

A total of 48 participants surfed for a minimum of 40 min in a custom wetsuit with a torso lined with graphene-infused fleece on one half and traditional polyester fleece on the other. Eight iButton thermistors were used to record skin temperatures bilaterally at the upper back, chest, abdomen and lower back every minute for the entire surf session. After surfing, participants responded to questions associated with their perception of warmth and comfort and their knowledge of fleece materials.

Skin temperatures did not differ between the two types of fleece at the upper back, chest and abdomen locations. Skin temperatures in the lower back were significantly warmer under the traditional polyester fleece compared to graphene-infused fleece. Participant responses associated with warmth were consistent with skin temperature measurements.

The results of this study indicate that a graphene-infused nylon fleece interior does not clearly influence skin temperature in surfers when compared to a traditional polyester fleece interior. While skin temperatures were significantly lower under the graphene-infused nylon fleece at the low back, the other three anatomical locations did not exhibit significant differences.

Thermoregulation is an important consideration for the safety and performance of surfers in the ocean. Evidence suggests that the inner lining of a wetsuit may impact thermoregulation while surfing; however, no prior studies have compared interior materials.

Whenever social injustice tackled by social movements receives heightened media attention, charitable crowdfunding platforms offer an opportunity to proactively advocate for equality by donating money to affected people. This research examines how the Black Lives Matter movement and the associated social protest cycle after the death of George Floyd have influenced donation behavior for campaigns with a personal goal and those with a societal goal supporting the black community.

This paper follows a quantitative research approach by applying a quasi-experimental research design on a GoFundMe dataset. In total, 67,905 campaigns and 1,362,499 individual donations were analyzed.

We uncover a rise in donations for campaigns supporting the black community, which lasts substantially longer for campaigns with a societal than with a personal funding goal. Informed by construal level theory, we attribute this heterogeneity to changes in the level of abstractness of the problems that social movements aim to tackle.

This research advances the knowledge of individual donation behavior in charitable crowdfunding. Our results highlight the important role that charitable crowdfunding campaigns play in promoting social justice and anti-discrimination as part of social protest cycles.

The pandemic has enhanced the global phenomenon of disinformation. This paper aims to study the false news concerning COVID-19, spread through social media in Spain, by using the LatamChequea database for a duration from 01/22/2020, when the first false information has been detected, up to 03/09/2021.

A quantitative analysis has been conducted with regard to the correlation between fake news stories and the pandemic state, the motive to share them, their dissemination in other countries and the effectiveness of fact checking. This study is complemented by a qualitative method: a focus group conducted with representatives of different groups within the society.

Fake news has been primarily disseminated through several social networks at the same time, with two peaks taking place in over a half of the said false stories. The first took place from March to April of 2020 during complete lockdown, and we were informed of prevention measures, the country’s situation and the origin of the virus, whereas the second was related to news revolving around the coming vaccines, which occurred between October and November. The audience tends to neither cross-check the information received nor report fake news to competent authorities, and fact-checking methods fail to stop their spread. Further awareness and digital literacy campaigns are thus required in addition to more involvement from governments and technological platforms.

The main limitation of the research is the fact that it was only possible to conduct a focus group of five individuals who do not belong to generation Z due to the restrictions imposed by the pandemic, although a clear contribution to the analysis of the impact of fake news on social networks during the COVID-19 pandemic in Spain can be seen from the privileged experiences in each of the fields of work that were identified. In this sense, the results of the study are not generalizable to a larger population. On the other hand, and with a view to future research, it would be advisable to carry out a more specific study of how fake news affects generation Z.

This research is original in nature, and the findings of this study are valuable for business practitioners and scholars, brand marketers, social media platform owners, opinion leaders and policymakers.

The paper’s purpose is to consider, using a transaction cost economics (TCE) framework, the mechanisms used by space agencies to encourage private investment in the commercial spaceflight sector.

The authors conducted a content analysis of 554 pages of news articles, relating to issues pertaining to partnerships between national government-based space agencies and private space travel providers, published over a 20-year period. Leximancer was used to initially screen the data and then the authors manually analysed the content to identify themes.

The data analysis revealed three themes, relating to: the uncertainty of space travel; National Aeronautics and Space Administration (NASA) stimulating innovation in the private sector; and risk, insurance and regulation. These themes informed by TCE reveal the “hierarchical” organisational forms used to achieve human spaceflight and then the “hybrids”, insurance and regulations used to stimulate private sector investment and innovation.

This paper contributes to the accounting literature by answering the calls of Alewine (2020) and Tucker and Alewine (2022a, b) for more research into accounting in the space context. Specifically, the paper contributes by identifying mechanisms used by NASA to stimulate private investment in the space travel sector, as well as issues that have affected the implementation of these mechanisms. The paper also contributes to the literature by, based on the analysis, identifying a series of reflections designed to stimulate further management accounting research in the space context.

Government incentives are critical for successful indigenous innovation commercialisation, yet there are concerns about the efficacy of these incentives. Therefore, this study examines the effectiveness of government incentives on successful indigenous innovation commercialisation in the context of low-income economies by testing the effects of demand and supply-side incentives on firm performance in the small-scale industry in Ghana.

The theoretical framework for this study is built on the below-the-radar theory of innovation (Kaplinsky et al., 2009). Using a sample of 557 firms engaged in commercialising various indigenous innovations in the small-scale industry in Ghana, PLS-SEM was deployed to assess 11 hypothesised paths based on a validated questionnaire.

The model results, at a 5% significance level, indicate that supply-side incentives are statistically insignificant on sales and profitability but have significant positive effects on employment. The direct and moderating influence of supply-side incentives and market factors on overall firm performance is also insignificant, while demand-side incentives to buyers have significant positive effects on all the performance metrics and positively moderate the effects of market factors.

The research focused on commercialising indigenous innovation in the context of low-income economies. Few studies, if any, have separately explored the effect of demand and supply-side government incentives on indigenous innovation in the context of low-income economies. The findings suggest that innovation support should focus more on the demand side of the innovation value chain.

The advantages of applying big data analytics for organizations to boost innovation performance are enormous. By collecting and analysing substantial amounts of data, firms can discern what works for their customer needs and update existing products while innovating new ones. Notwithstanding the evidence about the effects of big data analytics, the link between big data analytics and innovation performance is still underestimated. Especially in today's fast-changing and complicated environments, companies cannot simply take big data analytics as one innovative technical tool without fully understanding how to deploy it effectively.

This study tries to investigate this relationship by building on the knowledge absorptive capacity perspective. The authors conceptualized effective use of big data analytics tools as one general absorptive capacity rather than a simple technical element or skill. Specifically, effectively utilize big data analytics tools can provide values and insights for new product innovation performance in a turbulent environment. Using online survey data from 108 managers, the authors assessed their hypotheses by applying the structural equation modelling method.

The authors found that big data analytics capacity, which can be conceptualized as one absorptive capacity, can positively influence product innovation performance. The authors also found that environmental turbulence has strong moderation effects on these two main relationships.

These results establish big data analytics can be regarded as one absorptive capacity, which can positively boost an organization's innovation performance.

The purpose of this study was to investigate the elements of the triadic framework (e.g. consumer motives, activities, resources and capabilities) and their influence on consumer attitudes and the theory of reasoned action (TRA) elements of subjective norms and eventual purchase intention of secondary sneakers.

The framework draws from two models, the triadic framework for collaborative consumption and the TRA. Data was collected using an online survey, which consisted of demographic questions and reliable scales. The hypothesized relationships were tested through structural equation modeling.

The findings indicate that reducing risks and the customer activity of providing information was significant in influencing consumers' attitudes. However, the customer motives of economic and environmental as well as technical skills were not significant in influencing attitudes.

This study attempts to inform secondary and full-priced retailers offering used products strategies to provide the best experience to millennial and generation Z consumers to ensure they can attract and retain them.

It can be stated with a high degree of certainty that sneaker resale remains one of the most permanent trends in the market today with sneaker resale is significantly outperforming the broader ecommerce ecosystem suggesting more research into the motivations of secondary sneaker consumption.

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

The global financial crisis (GFC) has undermined the legitimacy of orthodox neo-classical economic assumptions, which nevertheless continue to frame the philosophical assumptions of teaching in business schools. The purpose of this paper is to make a case in favour of an expansion of the business school curriculum to incorporate behavioural economics. The paper will also contend that behavioural economics can be connected to social economics, as they are both heterodox in this study and analyse economic phenomenon outside of a neo-classical framework. The aim is to contribute to arguments for an expanded curriculum, beyond the framing assumptions of neo-classical rationalism. This paper will also support its case by reviewing behavioural economics to make the case that this literature can be connected to social economics. This assertion is based on shared connections, including the importance of Kantianism in behavioural economics and in social economics. These connections will be discussed as a common point of reference points, or ties that can serve to broker links between these two economic paradigms. Practical implications (if applicable) the GFC presents an opportunity to re-shape the business school curriculum to acknowledge the centrality of socio-economics and behavioural economics, and consequently to offer an alternative to the dominant ontological assumptions – taken from the economic understanding of rationality – that have previously underpinned business school pedagogy.

The paper presents an inter-disciplinary teaching case, which incorporates socio-economic and behavioural economics perspectives. The teaching case concerned a socio-economic understanding of corruption and white-collar crime. It was also inter-disciplinary to include inputs from business history and criminology. The teaching case developed an appreciation among students that corruption, white-collar crime and entrepreneurship can be analysed within a social economics and behavioural economics lens.

The teaching case example discussed an alternative socio-economic and behavioural economics understanding to core areas of the MBA curriculum with the potential to be included in other academic disciplines. This enabled students to apply a behavioural economic approach to white-collar crime. The findings derived from this case study are that behavioural economics has the potential to enhance the teaching of socio-economics.

The originality of this paper is to apply behavioural economics to a socio-economic teaching case, in core subject areas of the MBA curriculum.

This research aims to address the need for a more in-depth empirical investigation of exploring the link between the adoption of corporate citizenship (CC) practices and different aspects of customer behavior in a developing country. Also, it develops a research framework and assesses the mediating role of brand image, brand love, brand reputation and brand trust between customer perceptions of CC and customer loyalty.

Working with a sample of 290 private bank customers in Iran, partial least square-based structural equation modeling is used to test the conceptual model.

The findings reveal significant and positive relationships between CC, brand image, love and reputation. Indirectly and in the relationship between CC and customer loyalty, there are significant relationships through the serial roles of image-reputation, image-love and image-trust. Most importantly, the findings add value to the current knowledge by exploring the mediating effect of brand image, love, reputation and trust between CC and customer loyalty. Finally, this study has resulted in an updated prediction model of private banking customer loyalty.

This study makes a unique theoretical contribution to the literature by evaluating and comparing the mediating role of image, love, reputation and brand trust between CC and customer loyalty using the hierarchy of effects model.