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The present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of socially responsible Tunisian companies following the coronavirus disease 2019 (COVID-19) pandemic (COVID-19) shock.

A survey was sent to 119 Tunisian tax administration auditors. Data analysis methods principal component analysis (PCA) and regression analysis were used. The data were collected through a questionnaire after the general containment of Tunisia from September 2020 to February 2021. These quantitative data were analysed using processing software (STATA).

Professionals of the tax authorities, particularly those in charge of the audit mission, aim for corporate profitability from the perspective of stakeholders that seek to integrate ethics and social responsibility into companies and consider employee morale a top priority. The results show that highly ethical and socially responsible professionals are far from practising aggressive strategies. Thus, an auditor from the tax administration is far from engaging in social responsibility to justify fraudulent acts. During the COVID-19 period, the role of these professionals was to prevent and detect fraud in the tax sector to fight corruption and investigate taxes based on sound regulations.

The results are consistent with optimal taxation theory, which postulates that a tax system should be chosen to maximise a social welfare function subject to a set of constraints. Professionals seek to make taxation much simpler for taxpayers by providing advice and consultation to manage tax obligations. The minimisation of tax or the play of tax values requires expertise in the field to respect legal constraints. Therefore, these professionals play a crucial role in tax collection, as the professionals' advice and suggestions can influence taxpayers' decision-making.

In recent years, academic researchers, policy makers and the public have become increasingly interested in corporate tax evasion behaviour. At the same time, companies are under increasing pressure to integrate CSR into the companies' decision-making processes, which has led to increased academic interest in CSR. Opportunistic tax minimisation reduces state resources and funds needed for government programmes to improve the social welfare of the entire community. This study represents an overriding concern not only for legal and tax authorities and companies, but also for shareholders and stakeholders.

The authors' study contributes to the existing literature by determining the state of play on corporate social responsibility (CSR) practices amongst Tunisian tax authorities' professionals. In Tunisia, an executive of the tax authorities in charge of the verification mission is required to verify the proper application of the accounting and tax legislation in force, follow up on tax control operations on declared taxes and validate the sincerity of the accounts. This study focussed on the tax evasion of companies engaged in social responsibility practices according to the judgements of Tunisian tax authorities' auditors during the global COVID-19 pandemic.

This study aims to add to the understanding of the interactive nature of brand love by using a multilayer perspective that incorporates individual, group and societal contexts.

The qualitative empirical study uses abductive reasoning. Its theories and conclusions are grounded in naturally occurring data from an online brand community. The approach revealed new interactive processes of brand love.

This study extends our understanding of the interactive nature of brand love by adopting a layered perspective incorporating micro- (individual), meso- (in-group), macro- (in-group vs out-group) and mega-layer (societal) social dynamics that complements the predominant focus on individual psychological processes. It challenges the linear, monodirectional trajectory approach to brand love, suggesting that brand love is in constant flux as individuals move across the layers in their identification with the brand.

This study provides data from one destination brand in Finland. Future studies could consider other types of brands and contexts in other countries and cultures.

This study shows brand managers that brand lovers can be divided into subgroups with distinct drivers of their love to which brand managers should attend.

To the best of the authors’ knowledge, this is the first attempt to describe the interactive nature of brand love through interactions between and within four layers of brand love. Furthermore, this study enhances our understanding of the contradictory aspects of brand love.

On the one hand, this paper is to further understand the residents' differentiated power consumption behaviors and tap the residential family characteristics labels from the perspective of electricity stability. On the other hand, this paper is to address the problem of lack of causal relationship in the existing research on the association analysis of residential electricity consumption behavior and basic information data.

First, the density-based spatial clustering of applications with noise method is used to extract the typical daily load curve of residents. Second, the degree of electricity consumption stability is described from three perspectives: daily minimum load rate, daily load rate and daily load fluctuation rate, and is evaluated comprehensively using the entropy weight method. Finally, residential customer labels are constructed from sociological characteristics, residential characteristics and energy use attitudes, and the enhanced FP-growth algorithm is employed to investigate any potential links between each factor and the stability of electricity consumption.

Compared with the original FP-growth algorithm, the improved algorithm can realize the excavation of rules containing specific attribute labels, which improves the excavation efficiency. In terms of factors influencing electricity stability, characteristics such as a large number of family members, being well employed, having children in the household and newer dwelling labels may all lead to poorer electricity stability, but residents' attitudes toward energy use and dwelling type are not significantly associated with electricity stability.

This paper aims to uncover household socioeconomic traits that influence the stability of home electricity use and to shed light on the intricate connections between them. Firstly, in this article, from the perspective of electricity stability, the characteristics of the power consumption of residents' users are refined. And the authors use the entropy weight method to comprehensively evaluate the stability of electricity usage. Secondly, the labels of residential users' household characteristics are screened and organized. Finally, the improved FP-growth algorithm is used to mine the residential household characteristic labels that are strongly associated with electricity consumption stability.

1. The stability of electricity consumption is important to the stable operation of the grid.

2. An improved FP-growth algorithm is employed to explore the influencing factors.

3. The improved algorithm enables the mining of rules containing specific attribute labels.

4. Residents' attitudes toward energy use are largely unrelated to the stability of electricity use.

The stability of electricity consumption is important to the stable operation of the grid.

An improved FP-growth algorithm is employed to explore the influencing factors.

The improved algorithm enables the mining of rules containing specific attribute labels.

Residents' attitudes toward energy use are largely unrelated to the stability of electricity use.

This study's purpose is to propose a research model based on the stimulus-organism-response (S-O-R) model to examine whether gamification and social interaction as environmental stimulus antecedents to learners' perceptions of presence can affect their continuance intention of massive open online courses (MOOCs).

Sample data for this study were collected from learners who had experience in taking gamified MOOCs provided by the MOOC platform launched by a well-known university in Taiwan, and 353 usable questionnaires were analyzed using structural equation modeling (SEM).

This study demonstrated that learners' perceived gamification, learner–instructor interaction and learner–learner interaction in MOOCs positively affected their cognitive presence, teaching presence and social presence elicited by MOOCs, which jointly expounded their continuance intention of MOOCs. The results support all proposed hypotheses, and the research model accounts for 72.6% of the variance in learners' MOOCs continuance intention.

This study employs the S-O-R model as a theoretical umbrella to frame learners' MOOCs continuance intention as a series of the internal process, which is influenced by gamification and social interaction. Noteworthily, three psychological constructs of the community of inquiry model (i.e. cognitive presence, teaching presence and social presence) are adopted to represent learners' internal experiences of MOOCs usage. To date, hedonic/utilitarian concepts are more commonly adopted as organisms in prior studies based on the S-O-R model, whereas psychological constructs have received lesser attention. Hence, this study enriches the S-O-R model into an invaluable context.

The focus of this study is on how online-only retailers, known as pure-play e-retailers, leverage e-commerce platforms to identify and pursue market opportunities. Through the perspective of entrepreneurial marketing, this study aims to explore the influence of e-commerce technologies on the decision-making process of entrepreneurial marketing. This exploration is conducted via a case study of pure-play e-retailers based in China.

This study utilised a qualitative case study methodology to examine the complex processes of entrepreneurial marketing in an online environment. The study gathered detailed insights from both owner-managers and staff members of eight pure-play e-retail businesses. Additionally, the research involved a careful review of the firms' webpages and social media pages. This holistic approach facilitated a comprehensive understanding of their marketing strategies and practices.

The case study findings indicate that while many core aspects of entrepreneurial marketing remain important, there are distinct factors influencing the entrepreneurial marketing decision-making in the online marketplace. The online EM framework can be visualised as follows: (1) trend-orientated as well as innovative-orientated (2) data-orientated and entrepreneur-orientated (3) innovative-driven customer stimulation (4) orientated towards both platforms and proactiveness.

The paper provides an initial understanding of how digitalisation is enabling and transforming entrepreneurship in companies with high level digitalisation but low level digital development. Building on current entrepreneurial marketing literature, this paper develops an online entrepreneurial marketing framework to enhance understanding of the interaction between e-commerce technology and entrepreneurial marketing decision making.

The COVID-19 pandemic has caused severe challenges to ethnic minorities in the UK. While the experiences of migrants are both complex and varied depending on individuals' social class, race, cultural proximity to the host country and acculturation levels, more in-depth studies are necessary to fully understand how COVID-19 affects specific migrant groups and their health. Taiwanese migrants were selected because they are an understudied group. Also, there were widespread differences in pandemic management between the UK and Taiwan, making this group an ideal case for understanding how their acculturation journey can be disrupted by a crisis.

Qualitative data were collected at two different time points, at the start of the UK pandemic (March/April 2020) and six months on (October/November 2020), to explore migrant coping experiences over time. Theoretically, the authors apply acculturation theory through the lens of coping, while discussing health-consumption practices, as empirical evidence.

Before the outbreak of the pandemic, participants worked hard to achieve high levels of integration in the UK. The pandemic changed this; participants faced unexpected changes in the UK’s sociocultural structures. They were forced to exercise the layered and complex “coping with coping” in a hostile host environment that signalled their new marginalised status. They faced impossible choices, from catching a life-threatening disease to being seen as overly cautious. Such experience, over time, challenged their integration to the host country, resulting in a loss of faith in the UK’s health system, consequently increasing separation from the host culture and society.

It is important to note that the Taiwanese sample recruited through Facebook community groups is biased and has a high level of homogeneity. These participants were well-integrated, middle-class migrants who were highly educated, relatively resourceful and active on social media. More studies are needed to fully understand the impact on well-being and acculturation of migrants from different cultural, contextual and social backgrounds. This being the case, the authors can speculate that migrants with less resource are likely to have found the pandemic experience even more challenging. More studies are needed to fully understand migrant experience from different backgrounds.

Public health policymakers are advised to dedicate more resources to understand migrants' experiences in the host country. In particular, this paper has shown how separation, especially if embraced temporarily, is not necessarily a negative outcome to be corrected with specific policies. It can be strategically adopted by migrants as a way of defending their health and well-being from an increasingly hostile environment. Migrants' home country experience provides vicarious learning opportunities to acquire good practices. Their voices should be encouraged rather than in favour of a surprising orthodox and rather singular approach in the discussion of public health management.

The paper has clear public health policy implications. Firstly, public health policymakers are advised to dedicate more resources to understand migrants' experiences in the host country. Acknowledging migrants' voice is a critical first step to contribute to the development of a fair and inclusive society. Secondly, to retain skilful migrants and avoid a future brain-drain, policymakers are advised to advance existing infrastructure to provide more incentives to support and retain migrant talents in the post-pandemic recovery phase.

This paper reveals how a group of previously well-integrated migrants had to exercise “coping with coping” during the COVID crisis. This experience, over time, challenged their integration to the host country, resulting in a loss of faith in the UK’s health system, consequently increasing separation from the host culture and society. It contributes to the understanding of acculturation by showing how a such crisis can significantly disrupt migrants' acculturation journey, challenging them to re-acculturate and reconsider their identity stance. It shows how separation was indeed a good option for migrants for protecting their well-being from a newly hostile host environment.

This study seeks to understand how accountant stereotypes have been constructed and reconstructed at the macro-national and the structural level in Chinese society.

This qualitative investigation into China's social construction of accountant stereotypes employs Becker's (1963) labelling theory. Viewing stereotyping as a socially constructed practice, this study draws on a post-positivistic, reflexive epistemology in conducting 28 semi-structured interviews with accountants and related actors.

Chinese accountant stereotypes are constructed and reconstructed according to the rules created and enforced in different cultural-political periods. The accountant stereotypes constructed during the ancient Confucian period (500 BC – 1948) were replaced during 1949 and 2012 when the political focus shifted towards propagating socialism and later promoting economic growth. They also show how Confucian stereotypes of accountants resurfaced in 2013 but were reconstructed by the central government's cultural confidence policy of propagating Confucianism.

Empirically, prior literature has focused on what the accountant stereotype is and how accountants respond to such stereotypes, but it has neglected the ways in which these accountant stereotypes are politically and culturally constructed, diffused and legitimated. This paper fills in the gap by understanding the social practice of accountant stereotyping in a previously unexplored political-cultural context, namely Chinese society. In theoretical terms, by offering the first use of Becker's (1963) labelling theory in the accounting literature, it furthermore enhances our understanding of how accountants' identities and social standing are shaped by social rules.

As UN’s sustainable development goals (SDGs) are integrated across Asia-Pacific Higher Education Institutes (HEIs), the purpose of this descriptive and exploratory study is to investigate undergraduates’ own self-stated commitment to the SDGs and their perceived feasibility by the 2030 target.

A mixed-methodology approach covered quantitative and qualitative approaches facilitated by purposive selection of an Asia-Pacific HEI via a Japanese liberal arts college where a questionnaire survey was administered in Autumn 2021. Responses were monitored from freshmen students in twin courses within the same major (introduction to “Environment” and “Development” studies, respectively; n = 177) that both integrated SDGs within their respective curricula.

Students in both classes rated the SDGs as a useful learning tool but were sceptical of their feasibility by 2030. A self-stated commitment was high, especially among environment studies students. Multiple regression was run to predict SDGs commitment from gender, major, perceived SDGs’ usefulness and feasibility. These variables partially predicted SDGs commitment but only gender and major variables added statistical significance. Moreover, the same variables were less equivocal in terms of predicting the self-stated belief that the SDGs could be achieved by 2030.

The findings can inform instructors of students’ perceptions towards SDGs. Significant differences raise academic and applied discussion points, such as how to engage male students, for example, by setting up sustainability “business case” practicums.

As global HEIs grapple with effective ways to vertically integrate SDGs into a university’s curriculum, students’ opinions are often underrepresented. This paper’s originality and value address these gaps by exploring a holistic student-centric perspective on SDGs in the context of commitment. This paper also has implications for more effective cross-curricula integration of the SDGs.

This research examined the impacts of diversified income from trading caterpillar fungus on pastoral households' livestock production and income. The specific objectives were to identify the main factors underlying participation in caterpillar fungus trade and to explore the impacts of a diversified income from trading fungus on livestock production activities and income.

Data were collected from a pastoral household survey (n = 503) in five Tibetan Autonomous Prefectures. The authors employed propensity score matching (PSM) procedures to estimate the effects of participation in trading caterpillar fungus.

Pastoral households participating in caterpillar fungus activities maintain smaller herds, sell fewer animals for profit, slaughter more livestock for family consumption and experience fewer livestock deaths compared to nonparticipants. There is also some evidence that pastoral households participating in caterpillar fungus activities have a higher annual income compared to nonparticipants.

A direct measure of grassland degradation was not included due to the data limitation. The estimated average treatment effects could differ under different observed households' characteristics.

This study fills a gap in the literature on the impacts of diversified income on livestock production activities. The authors provide a new perspective on the controversy over the extraction of caterpillar fungus. This study contributes to exploring the dual role of income diversification in addressing poverty and grassland resource degradation for Tibetan pastoral communities.

The purpose of this paper is to systematically analyze existing studies related to the adoption of smart technologies in cruise tourism services, particularly robots, artificial intelligence, service automation and virtual reality. More specifically, the authors intend to highlight the current state of research on this topic, present the findings within a conceptual framework and propose a research agenda.

The relevant literature was extracted using two major electronic databases, web of science (WoS) and Scopus. The authors identified 31 articles from high-quality journals and used a systematic review and the VOSviewer software to analyze them.

Since 2014, there has been an increase in the number of studies related to smart technologies in cruise tourism services. At first, researchers focused on Royal Caribbean’s robotic bartender arm, whereas other technologies such as digital signage, self-service options, facial recognition and virtual culinary experiences received less attention. However, the interest in exploring these last smart technologies has grown significantly since 2019. The adoption of RAISA in the cruise tourism service (ASCT) framework was proposed, identifying five major domains: cruise robotic technology, technology innovation, cruise passengers’ engagement behavior, cruise passengers’ technology readiness and privacy perception and knowledge expertise. These domains provide valuable guidance for future research in this field.

To the best of the authors’ knowledge, this is the first study to systematically analyze literature on the adoption of new technologies in cruise tourism services, specifically focusing on the major technologies available on cruise ships.

本文的主要目标是系统地分析与邮轮旅游服务中智能技术采用（RAISA）相关的现有研究, 特别是关于机器人、人工智能、服务自动化和虚拟现实等方面。具体而言, 我们意图突出此主题的当前研究现状, 将研究结果呈现在一个概念框架中, 并提出一个研究议程。

我们使用了两个主要的电子数据库 WoS 和 Scopus 提取相关文献。我们从高质量期刊中找到了 31 篇文章, 并采用系统综述和 VOSviewer 软件对它们进行了分析。

自 2014 年以来, 与邮轮旅游服务中智能技术相关的研究数量不断增加。最初, 研究人员着重关注皇家加勒比邮轮公司的机器人调酒师臂, 而其他技术, 如数字标识、自助选项、面部识别和虚拟烹饪体验等, 得到的关注较少。然而, 自 2019 年以来, 探索这些智能技术的兴趣显著增长。提出了 ASCT 框架, 识别了五个主要领域：邮轮机器人技术; 技术创新; 邮轮旅客参与行为; 邮轮旅客技术准备度; 以及隐私感知和专业知识。这些领域为该领域的未来研究提供了有价值的指导。

这是第一篇系统分析邮轮旅游服务中新技术采用文献的研究, 特别聚焦于邮轮上的主要技术。