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The purpose of this paper is to investigate the effect of the determinants of corporate effective tax rates (ETR) of listed companies in euro area.

With a large and recent panel of 2,870 listed companies for the period 2005–2016, the authors use the generalized moments method (GMM) to estimate global models for three groups of countries and specific models for six selected countries: Germany, Spain, France, Italy, Belgium and Greece.

The results confirm that ETR have different determinants depending on the countries analyzed. There is a significantly positive relationship with leverage and negative with size and financial profitability. However, economic profitability shows a statistically positive effect in the new members, but negative effect on old ones. In the individual analysis, Germany and Spain maintain this negative association with return on assets (ROA), but Belgium and Greece show a positive effect. The effect of the economic cycle shows statistically relevant, negatively in Germany but positively in Belgium and Greece.

This paper makes a novel contribution to the current debate on the need for harmonization of corporate income tax in the European Union (EU). For the first time, the group of countries whose common currency is the euro is considered with a great level of detail. In addition, the impact derived from the enlargement of the euro area and the individual analysis of the main countries is included. The European authorities must take into account the specific differences found in the ETR determinants because it hinders to take measures that limit tax competition.

El propósito de este artículo es investigar el efecto de los determinantes del tipo impositivo efectivo (TIE) del impuesto de sociedades de las empresas que cotizan en la zona del euro.

Utilizando un panel de 2,870 compañías cotizadas en el período 2005–2016, los autores utilizan el Método de Momentos Generalizados (GMM) para estimar modelos globales para tres grupos de países y modelos específicos para los seis países seleccionados: Alemania, España, Francia, Italia, Bélgica y Grecia.

Los resultados confirman que el TIE tiene diferentes determinantes en función de los países analizados. Entre antiguos y nuevos miembros se evidencia una relación significativamente positiva con el apalancamiento y negativa con el tamaño y la rentabilidad financiera. Sin embargo, la rentabilidad económica muestra una relación estadísticamente positiva en los nuevos, pero negativa en los antiguos. En el análisis individual, Alemania y España mantienen esta asociación negativa con el ROA, pero Bélgica y Grecia evidencian un efecto positivo. El efecto del ciclo económico sí resulta estadísticamente relevante, de forma negativa en Alemania, pero positiva en Bélgica y Grecia.

Este artículo hace una novedosa contribución al debate actual sobre la necesidad de armonizar del impuesto de sociedades en la Unión Europea. Por primera vez, se considera el grupo de países cuya moneda común es el euro con gran nivel de detalle, así como el impacto de su ampliación y la comparativa individual entre sus principales países. Las autoridades europeas deberían tener en cuenta las específicas diferencias encontradas en los determinantes del ETR, tanto entre antiguos y nuevos miembros como por países, porque dificultan la adopción de medidas de armonización que limiten la competencia fiscal entre países comunes.

The purpose of this paper is to merge service and product quality concepts as well as problem-solving capabilities and relationship satisfaction into an integrative model and empirically test it in business-to-business (B2B) context.

Hypothesis testing was performed using a structural equation model based on a LISREL approach applied to a sample of 1,218 industrial buying centers producing and marketing food and beverage products for industrial use in Belgium, France and Holland.

The model allows a comparison between the relative efficacy of product quality, service and sales quality as well as problem-solving in driving relationship satisfaction. The results demonstrate the relative effectiveness of sales team quality while also emphasizing the importance of problem-solving in building relationship satisfaction.

This study makes theoretical and empirical contributions providing a better understanding of the impact of service/product quality and problem-solving in building relationship satisfaction in a B2B context.

El propósito de este trabajo es fusionar los conceptos de servicio y calidad del producto, las capacidades de resolución de problemas y la satisfacción relacional en un modelo integrador y probar este modelo empíricamente en un contexto B2B.

Para contrastar las hipótesis propuestas se aplicó un modelo de ecuaciones estructurales, utilizando el enfoque LISREL, aplicado a una muestra de 1218 centros de compras industriales que producen y comercializan productos de alimentación y bebidas para uso industrial en Bélgica, Francia y Holanda.

El modelo permite una comparación de la eficacia relativa de la calidad del producto, la calidad del servicio y las ventas, así como la resolución de problemas en la construcción de la satisfacción relacional. Los resultados demuestran la efectividad relativa de la calidad del equipo de ventas, al tiempo que enfatizan la importancia de la resolución de problemas en la construcción de la satisfacción relacional.

Este estudio hace una contribución teórica y empírica para comprender mejor el impacto de la calidad del servicio / producto y la resolución de problemas en la construcción de la satisfacción relacional en un contexto B2B.

When my director, Mr H. Liebaers, addressed the participants in the 37th IFLA General Council, held in Liverpool in 1971, he warned his audience to be very careful in using the words ‘developing countries’; words which have become so deeply rooted in the present‐day vocabulary of international relations that they cannot be avoided completely. The example of his own country, he said, would be enough to prove that even rich countries can be underdeveloped in library matters.

This study investigated the factors affecting online learning (OL) and stress and anxiety (SaA) during the COVID-19 pandemic in Saudi Arabia.

This study used a quantitative study and a survey questionnaire to collect the cross-sectional data. The authors sent 500 survey questionnaires to the respondents of which 262 samples were returned. This represented a 52% response rate. Finally, this study used 260 valid samples to derive this study’s findings.

Through structure equation modelling analysis, this study’s findings demonstrate that lack of time and support, technical problems and lack of technical skills negatively affect OL. In addition, this study’s findings show that cost and access to internet has a significant effect on OL. Finally, this study’s findings show that among Saudi Arabian university students OL is the significant predictor of SaA.

This study’s findings offer university authorities meaningful ways to identify replacements for the usage of harmful devices to lessen psychological problems during the COVID-19 pandemic. By pointing out students’ significant challenges and barriers during OL, this study’s findings support the smooth and parallel running of OL. Such challenges cause deprivation and frustration among the students. Therefore, to some extent, it may be a violation of their human rights. In this way, this study’s findings demonstrate how to overcome these violations.

By exploring the significant challenges faced by Saudi Arabian university students, this study’s findings offer an original and empirical contribution to the literature.

Sectoral brand management processes have presented planning, development and implementation challenges. With the aim of reducing these managerial problems, the purpose of this paper is to revise the structure and the processes of the sectoral brands management.

This is a qualitative exploratory study, with its unit of analysis being the process of managing the brand of the Brazilian fashion sector. Primary data collection was obtained through in-depth interviews with the seven industry associations and with the company responsible for the brand consulting. The secondary data used were reports about the branding process of the brand provided by respondents. Data analysis was provided by using the VSM to modeling sector structure and BPMN to processes modeling.

The results present a new sectoral brand structure and process to reduce existing barriers. Three sections were carried out: analysis and modeling of the current structure and processes of sectoral brand management; presentation of the current structure and processes problems; analysis and modeling of future structure and processes of sectoral brand management.

A theoretical contribution is provided in the literature of systems, processes and sectoral brands, since there are no previous studies that elaborated a system structure and process for sectoral brands. In addition, other theoretical contribution is the presentation of a future process model that relates brand management process with its system structure, that is, it relates BPM analysis with VSM.

It is also possible to indicate that VSM and BPM can contribute to the management of sectoral brands, through the structural and process problems identification and also by making possible to suggest future management improvements to reduce the barriers that were identified.

The present study originality is the approach of the first analysis of sector brand management with emphasis on its structure and processes that were experienced by the Brazilian fashion sector.

The reflections in this chapter explore the genesis of tourism geography in the Netherlands and Belgium marked by political and linguistic constraints, plus historical, political, and cultural factors, as well as the footprints of some pioneers. The dual language use of French and Dutch/Flemish has often been offered as an excuse for the low profile of the region’s universities in international knowledge networks. However, thanks to the involvement in thematic networks and a growing pressure for researchers to publish internationally in peer-reviewed journals, the research landscape in tourism has definitely changed. Geographical and spatial approaches to tourism have led to a colorful research landscape today.

This study aims to assess if the benefits outweigh the costs of participation in online travel agencies (OTAs) such as Booking.com.

A two-step system generalised method of moments estimation of a regression model of firm-level return on assets (ROA) is used on a dummy variable indicating whether a lodging facility participates in Booking.com. The assessment contained various control variables, including size, age, leverage, liquidity and lagged ROA. The moderating effect of firm age and size was studied by including interaction variables between the Booking.com dummy and age and size, respectively. The model was estimated using participation and financial data of 775 Belgian firms over a 20-year period (1999–2018).

The findings indicate that participation in Booking.com is associated with higher profitability, with this effect more economically important and pronounced for smaller hotel properties.

The study provides a broadly applicable empirical model to assess the impact of platform participation on the financial performance of tourism, hospitality or retail businesses.

The study provides empirical evidence that, from a transaction cost perspective, the benefits of participation in OTAs outweigh the costs, resulting in substantially higher profitability. The evidence can be used to justify the use of OTAs as distribution channels.

While prior studies have described and conceptually analysed the evolution and role of OTAs in the hotel sector, and speculated on the net effect of OTA participation, to the best of the authors’ knowledge, this is the first study to empirically assess whether OTA participation creates value for hotel owners and investors.

本文采用了两步系统GMM的估计方法, 用一个虚拟变量指示住宿设施是否参与了Booking.com, 以确定企业级别的资产回报率（ROA）的回归模型。评估涵盖了多种控制变量, 包括公司规模, 年限, 杠杆, 流动性和滞后资产回报率。企业年龄和规模的调节作用是通过加入Booking.com虚拟变量与年龄和规模之间的交互变量实现的。该模型是使用20年（1999–2018年）间775家比利时公司的参与和财务数据估算得出的。

本文目的是评估收益是否超过了参与Booking.com等在线旅行社（OTA）的成本。

研究结果表明, 参与Booking.com与更高的获利能力相关联。这种影响在经济上更加重要, 并且对于较小的酒店物业而言更为明显。

该研究提供了广泛适用的经验模型, 以评估平台参与对旅游业, 酒店业或零售业的财务绩效的影响。

该研究提供了重要的实证依据。从交易成本的角度来看, 参与OTA的收益大于成本, 从而大大提高了盈利能力。该实例证明了使用OTA作为分销渠道是合理的。

尽管先前的研究已经描述并从概念上分析了OTA在酒店领域的演变和作用, 并推测了OTA参与的净效应, 但据我们所知, 这是第一个凭经验评估OTA参与是否为酒店所有者和投资者创造价值的研究。

Una estimación GMM en dos pasos de un modelo de regresión del rendimiento de los activos (ROA) a nivel de empresa sobre una variable ficticia que indica si un establecimiento de alojamiento participa en Booking.com. La evaluación contenía diversas variables de control, como el tamaño, la edad, el apalancamiento, la liquidez y el ROA retardado. El efecto moderador de la edad y el tamaño de la empresa se estudió incluyendo variables de interacción entre la variable ficticia de Booking.com y la edad y el tamaño, respectivamente. El modelo se estimó utilizando datos de participación y financieros de 775 empresas belgas durante un periodo de 20 años (1999–2018).

Evaluar si los beneficios superan los costes de la participación en agencias de viajes online (OTAs) como Booking.com.

Los resultados indican que la participación en Booking.com está asociada a una mayor rentabilidad, siendo este efecto más importante y pronunciado desde el punto de vista económico para las propiedades hoteleras más pequeñas.

El estudio proporciona un modelo empírico ampliamente aplicable para evaluar el impacto de la participación en la plataforma en los resultados financieros de las empresas turísticas, hoteleras o minoristas.

El estudio proporciona pruebas empíricas de que, desde la perspectiva de los costes de transacción, los beneficios de la participación en las OTAs superan los costes, lo que se traduce en una rentabilidad sustancialmente mayor. Las pruebas pueden utilizarse para justificar el uso de las OTAs como canales de distribución.

Aunque estudios anteriores han descrito y analizado conceptualmente la evolución y el papel de las OTAs en el sector hotelero, y han especulado sobre el efecto neto de la participación en las OTAs, hasta donde sabemos, éste es el primero que evalúa empíricamente si la participación en las OTAs crea valor para los propietarios e inversores de hoteles.

The Banda Islands, or Spice Islands, of Indonesia are idyllic, volcanic mountains in the Banda Sea. Tourism in the islands is dominated by one powerful and authoritarian individual, Des Alwi. With close links to the Jakarta government, he has moulded local development to his own vision. In the areas of marine conservation, diving, architectural restoration and historical tradition (adat) Des Alwi’s domination has brought local conflict. This article examines these issues to highlight the problems of authoritarian planning in tourism and stresses the need for local consent if conflict is to be avoided.

In this chapter, we aim to investigate the emotional and performance consequences of negative feedback in the workplace and provide an explanation for the varying reactions exhibited by employees.

We adopt a theoretical approach to develop propositions that elucidate the impact of negative feedback on task performance, with a specific focus on the mediating role of emotion regulation. By considering individual differences in task versus relational orientation, we aim to shed light on how these differences influence individuals' responses to negative feedback.

We propose that individuals with a task orientation are more inclined to engage in emotion regulation strategies following negative feedback, leading to improvements in subsequent task performance. Conversely, individuals with a relational orientation tend to internalize negative feedback, impeding their ability to regulate negative emotions and, consequently, hindering task performance enhancement.

Our research contributes to the existing literature by examining the emotional and performance consequences of negative feedback in the workplace. By emphasizing the significance of emotion regulation and individual differences, we provide valuable insights that can inform the management of feedback processes within organizations.

The methodological discourse of mixed-methods research offers general procedures to combine quantitative and qualitative methods for investigating complex fields of research such as higher education. However, integrating different methods still poses considerable challenges. To move beyond general recommendations for mixed-methods research, this chapter proposes to discuss methodological issues with respect to a particular research domain. Taking current studies on the transition to higher education as an example, the authors first provide an overview of the potentials and limitations of quantitative and qualitative methods in the research domain. Second, they show the need for a conceptual framework grounded in the theory of the research object to guide the integration of different methods and findings. Finally, an example study that investigates transition with regard to the interplay of the individual student and the institutional context serves to illustrate the guiding role of theory. The framework integrates different theoretical perspectives on transition, informs the selection of the research methods, and defines the nexus of the two strands that constitute the mixed-methods design. As the interplay of individual and context is of concern for teaching and learning in general, the example presented may be fruitful for the wider field of higher education research.