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In this study, the authors developed a conceptual model to investigate sustainable consumption behavior, specifically the intention to use reusable bags, and its relationship with two crucial factors influencing the use of single-use plastic bags: cost savings and convenience. This study also aims to explore the mediating roles of environmental concern, guilt and self-efficacy.

A quantitative study using online survey involving 421 respondents was conducted, and data analysis performed using structural equation modeling.

The results indicate that self-efficacy influenced environmental concern and sustainable consumption, while perceived savings did not. Perceived convenience significantly influenced sustainable consumption behavior. Environmental concern had indirect effects on the relationships between perceived savings, perceived convenience and sustainable consumption behavior, whereas guilt did not moderate the relationship between environmental concern and sustainable consumption behavior.

The main contribution lies in the insights for promoting the sustainable use of reusable shopping bags, benefiting both theoretical understanding and practical applications in efforts to encourage sustainable consumption behavior.

This paper examines data protection related ex ante transaction costs borne by the private sector in the context of smart city service (SCS) public tendering in the European Union after the introduction of the General Data Protection Regulation. This study aims to establish the determinants of ex ante transaction costs related to data protection as well as to determine their relevance toward (tender) competition.

A statistical analysis of a survey sample of 72 SCS tender bids.

The potential of relationship management to foster more private sector investment in data protection for SCSs is established, i.e. stronger ties between parties lead to higher private sector investment. Furthermore, it is found that investing more in data protection can further boost both internal capabilities and the organizational reputation of tendering organizations. Finally, the analysis exposes a potential problem concerning the market for data protection originating from the dominant approach concerning SCS tender bid evaluation.

SCS tender bid evaluation is not perceived by the evaluated companies as having data protection as a (core) component. As a consequence, there is no strong competition in that specific area. To induce the private sector to structurally develop SCSs that can be expected to safeguard the fundamental rights of citizens, a more thorough evaluation of data protection aspects of bids imposes itself. Such an overhaul is likely to demand additional public sector resources and expertise.

This paper constitutes an early investigation into data protection related ex ante transaction costs borne by private sector actors. Incentives for data protection investment in the context of public procurement procedures are discussed.

This study aims to explore natural resources from a public sector accounting perspective, focusing on their definitions, classifications, recognition criteria and disclosure requirements provided by different standard-setters and regulators at both international and national levels.

By reviewing accounting frameworks for natural resources, this study extrapolates accounting dilemmas around the debate on natural resource accounting, using the dialogic accounting perspective as a theoretical framework.

Natural resources cannot be defined as a single category. Various categories have different characteristics, requiring different standards to recognize multiple orientations. This avoids monetary reductionism. Furthermore, uncertainty, both in existence and measurement, may disqualify some of these resources from being considered assets. Perhaps, concentrating on the flow of services derived from natural resources is better than focusing on their valuation. This may lead to a split-asset approach (flows and underlying assets) for certain resources. This study’s findings indicate that public-sector entities should consider preparing a separate non-financial report regarding the management of natural resources with the objective of maintaining inter-generational equity.

This study contributes to the debate on natural resources from an accounting and reporting perspective, highlighting the importance of holding public-sector entities accountable for the use of natural resources.

The purpose of the present study is to investigate the extent to which female and male university students from low-income countries express different entrepreneurial intentions. Specifically, the study empirically tests whether the anticipated financial returns to entrepreneurship versus salaried employment, or the perceived barriers to entrepreneurship exert a stronger influence on the relationship between gender and entrepreneurial intentions.

To test the relationship of anticipated rewards versus barriers to entrepreneurship on gender and entrepreneurial intention, the study uses new data from a field survey in Sierra Leone and employs multiple mediation analyses.

The authors find that the relationship between gender and entrepreneurial intentions operates through the mediator of perceptions of the financial returns to entrepreneurship but not perceived barriers to entrepreneurship.

The authors study intent, not behavior, acknowledging that cognitive intent is a powerful predictor of later behavior. Implications for future research on entrepreneurship in the African context are discussed.

The results from this study can be applied to both pedagogic and business settings in the field of entrepreneurship, with concrete implications for policymakers.

Results suggest that the gender gap in entrepreneurial intentions (EI) for science, technology, engineering and mathematics (STEM)- and business-educated students in Sierra Leone is predominantly influenced by anticipated financial returns to occupational choices, as opposed to perceived barriers to entrepreneurship, a more frequently studied antecedent to EI.

This paper aims to suggest a multi-theoretical explanation using a success story to explain psychological well-being (PWB) among employees of K.C, a small enterprise found in Uganda, a developing country in Africa.

The study used qualitative methodology. Based on in-depth interviews with K.C employees, a story was developed describing the practical experience, focusing on the context, actions, results and lessons learnt. Regarding the sample size, the saturation point was attained on the seventh participant.

Findings reveal that employees that possess psychological capital set targets and generate avenues that allow them to achieve set goals, with personal initiative that makes them proactive to accomplish work tasks and individual adaptability that enables them to adjust their emotions and behavior to fit in a complex working environment, which makes them to think, feel and act positively. Furthermore, several theories, including broaden and build, personal initiative and complex adaptive systems theory, explain the manifestations of PWB of employees in small enterprises.

The study was limited by focusing on the context of a small enterprise. Future research may investigate other study contexts whose findings might be different. In addition, the study being hypothetical lacked statistical testing. It would be a meaningful effort if future studies statistically tested the suggested model. Irrespective of the limitations, the findings of this study remain significant.

In practice, employees may replicate these findings to nurture PWB which eventually contributes to enterprises’ success. This could provide answers to the psychological challenges experienced by employees of small enterprises, especially in the African developing countries like Uganda where this is a major challenge. Specifically, the workers of K.C enterprise may depend on their PWB to deal with workplace challenges and sustain the enterprise’s performance.

Socially, there is need to embrace positive social relationships among employees at the work place which will translate into well-being of society.

This paper is exceptional because it uses a success story showing practical experiences of how PWB of employees in small enterprises is nurtured in Uganda. In addition, a multi-theoretical perspective is used to explain the manifestations in the story, which is the greatest contribution of this paper. Further, a conceptual model is still proposed, depicting psychological capital, personal initiative and individual adaptability as antecedents of PWB.

This paper aims to synthesize the existing literature on virtual reality (VR) in the luxury fashion industry, discuss the current practical applications of VR technologies and review previous research undertaken in the luxury fashion field.

This paper conducts a systematic review and thematic analysis of existing literature to evaluate current research concerning VR and the luxury fashion industry. This search initially returned a total of 1,131 sources. After establishing and applying criteria of exclusion and inclusion, a total of 46 articles were selected for the thematic analysis.

Five major themes were identified, including virtual luxury fashion consumption, VR in marketing communication, virtual try-on, VR retail (including virtual fashion retail spaces) and virtual worlds (including customers’ virtual representation as avatars). The importance of these themes for the study of VR in luxury fashion is supported by relevant studies in the literature.

Whilst research into VR use within luxury fashion has increased recently, it remains fragmented. Given the absence of a comprehensive review addressing this topic within the literature, this paper will help scholars and fashion brands better understand the effects of VR on the luxury fashion industry. By integrating current practice and existing research, this paper contributes to a better understanding of how and where VR is used in luxury fashion contexts.

To map nurses’ actions performed during the care transitions from hospital to home of Covid-19 patients.

A scoping review based on the Joanna Briggs Institute guidelines was carried out. We searched in seven databases: PubMed/MEDLINE, BDENF, LILACS, SciELO, Embase, Scopus, Web of Science and Google Scholar. A two-step screening process and data extraction was performed independently by two reviewers. The findings were summarized and analyzed using a content analysis technique.

Of the total 5,618 studies screened, 21 were included. The analysis revealed nurses’ actions before and after patient’ discharge, sometimes planned and developed with the interprofessional team. The nurses’ actions included to plan and support patients’ discharge, to adapt the care plan, to use screening tools and monitor patients’ clinical status and needs, to provide health orientation to patients and caregivers, home care and face-to-face visiting, to communicate with patients, caregivers and other health professionals with phone calls and virtual tools, to provide rehabilitation procedures, to make referrals and to orient patients and families to navigate in the health system.

The results provide a broader understanding of the actions taken and challenges faced by nurses to ensure a safe care transition for Covid-19 patients from hospital to home. The interprofessional integration to discharge planning and the clinical nursing leadership in post-discharge monitoring were highlighted.

The nurses’ actions for Covid-19 patients performed during care transitions focused on coordination and discharge planning tailored to the needs of patients and caregivers at the home setting. Nurses monitored patients, with an emphasis on providing guidance and checking clinical status using telehealth tools.

This paper aims to examine the extent to which performance indicators (PIs) reported by New Zealand (NZ) higher education institutions (HEIs) correspond with accounting standards and guidance and the effects issuance of principles-based authoritative guidance and early adoption of Public Benefit Entity Financial Reporting Standard 48 (PBE FRS 48) have on the PIs disclosed.

Using a content analysis index derived from accounting standards and guidance, we conduct a longitudinal assessment of the 2016 and 2019 statements of service performance published by 22 NZ HEIs.

The PIs reported extend beyond the service performance elements proposed by standard-setters. Despite few indicators on intermediate and broader outcomes, the measures disclosed by HEIs are reflective of their role in the NZ economy and the national Tertiary Education Strategy. The results show that principles-based authoritative guidance and early adoption of PBE FRS 48 influence the focus and type of measures disclosed, while there is no evidence of improvements in the reporting of impacts, outcomes and information useful for performance evaluation.

This paper provides timely insights for standard-setters and regulators on the influence principles-based accounting standards and guidance have on non-financial reporting practices.

This study contributes to the scant literature on HEIs’ service performance reporting. It presents a model for conceptualising HEIs’ PIs that can be used as a basis for future research on non-financial reporting. It also reflects on the tension between accountability and “accountingisation”, suggesting that, although the PIs reported support formal accountability, they do not communicate whether HEIs’ activities and outputs meet their social purpose.

HIV or AIDS remains invisible and dismissed by most South Asians living in Canada as HIV or AIDS issues are perceived as an offshoot of Western lifestyle linked with drug use and promiscuity. This paper aims to look into how people living with HIV or AIDS (PLWHA) cope with prejudice and stigma.

To guide this research, a constructivist grounded theory approach was adopted as the theoretical and methodological framework. The authors reached the participants through a Toronto-based group that works with PLWHA. The authors chose their respondents in a snowball method and interviewed them both in person and online.

This paper identifies how South Asian immigrants and refugees/refugees with HIV or AIDS claimants are vulnerable to discrimination in Canada due to the following factors, which include but are not limited to: a lack of information about HIV and AIDS incidence in the community; and the Canadian health system's inability to respond appropriately to the lack of information.

HIV service engagements should take place within the context of a constellation of local traditions, or standardized expectations of patient engagement with HIV services can be counterproductive.

It is critical that governmental action prioritizes increasing public understanding of stigma. To minimize the consequences of HIV-related discrimination and stigma, misconceptions about HIV transmission must be debunked.

Linking platform governance and value, the article explains how platforms manage openness, which gives users access and authority, to shape the user experience and orchestrate interactive value co-creation within their ecosystem.

We adopted an abductive approach, drawing on an embedded multiple case study of platform-based local alternative food networks. The strong symbolic dimension embedded into that context allowed for a full exploration of value in its interactive nature.

Platform openness influences value creation directly, but also through two mechanisms: one behavioural, involving interactions between users and sides, and the other cognitive, involving users’ abstraction level. Value co-creation goes beyond the online space and occurs in complex sets of interactions between users. Digital platforms can thus generate intrinsic value co-creation that enhances their utility.

We have adopted a marketing channel theory reading of openness and mobilised a broader conception of value as well as cognitive science to explain how this key element of platform governance affects value creation.