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This content analysis of 62 local news stories from seven US locations published between March 1 and June 30, 2020, reveals how the migration of seasonal residents and short-term renters into leisure and nature-focused amenity-rich settings during the COVID-19 pandemic changed the social meaning of home for year-round and seasonal or part-time residents. Four themes emerge relating to (a) local economies; (b) health and safety; (c) local government; and (d) insiders and outsiders. These themes are connected to each other in the larger explanatory story of second home real estate morality projects, defined as dilemmas, deliberations, and conflicting considerations made by individual and group stakeholders in the evaluation of acquisition, use, meaning, and dispossession of properties meant for residential use beyond the primary residence. Findings reveal that moral considerations of deservedness and citizenship among local residents and short-term residents are framed as deep and incompatible concerns surrounding economic stability and public health. This COVID-19-induced moral framing of the interplay between economic, health, and social concerns is situated in a cultural-relational analysis of marketplaces, using Viviana Zelizer’s (2005) “connected lives” approach to understanding how everyday economic interactions among and within families and neighborhoods are imbued with social and cultural meaning even in a time of crisis.

This chapter addresses a significant topic in Algeria, namely the issue of Corporate Social Responsibility (CSR), by examining the use of business ethics codes. In recent years, there has been growing interest among companies in implementing practices that can justify their CSR efforts, including the development of corporate business ethics codes. These codes play a crucial role in formalizing the integration of CSR strategies. In Algeria, several companies have adopted business ethics codes; one such example is the companies in the oil and gas sector, the leading oil industry company in Algeria. These companies have implemented a business ethics code to provide justification and guidance for their CSR practices. The main objective of this chapter is to demonstrate the commitment of companies to CSR through the development of their business ethics codes. It presents the results of a comprehensive analysis of the business ethics codes of Algerian companies in the oil and gas sector. The approach involved the development of an analytical framework with various criteria and an objective examination of the business ethics code to yield results that aligned with these criteria. The study concludes that the business ethics codes of these companies serve as sources of internal regulation that primarily address ethical concerns and reflects the existing Algerian regulations at the organizational level.

Owing to the significance of a healthy lifestyle, we investigate the antecedents of the healthy lifestyle of young consumers in Sri Lanka. 658 structured questionnaires were collected from young consumers in Sri Lanka as part of the survey procedure. The judgmental sampling method is used to choose the respondents. The analysis makes use of both descriptive and inferential statistics. The findings disclose a high degree of healthy lifestyle among young consumers in Sri Lanka. Further findings revealed that health consciousness, collective esteem, and neighborhood environment are the antecedents for a healthy lifestyle. As young consumers are more concerned about a healthy lifestyle, managers in certain industries such as food and beverages, hotels, and restaurants should adopt their products and services in line with a healthy lifestyle.

The UK government has taken the lead in accelerating the capacity of higher education to engage with sustainability accounting and adopting a novel systematic approach toward a collective implementation of and contribution to Sustainable Development Goals (SDGs). The UN SDG 16 “Peace, Justice & Strong Institutions” promotes the (re)building of effective and accountable institutions. In line with the institutional logics metatheory, we provide empirical evidence on how the alignment between social mechanisms alongside the reputation of higher education institutions (HEIs) and SDGs on transparent and responsible service (SDG 16) affect the students' overall experience. Using a sample of 142 UK HEIs, interpretative content analysis and ordinary least squares, the results show that integrating HEIs' responsible-oriented research agenda proactively with high sustainability reputation adds significantly to greater student satisfaction.

This chapter on anti-racism struggles applies an anti-racist activist framing, both critically examining and recognising the milestones achieved through centuries of pro-justice and anti-racism struggles. It delves into the arduous journey that the global fight for racial equity has undergone and highlights the significant progress as well as setbacks experienced during this lengthy struggle. The earliest history of the fight against racial oppression and domination goes back to anti-slavery and anti-colonial movements. Scholars have analysed the emergence, development and state of global anti-racism struggles in a variety of ways. I approach this subject from a sociological perspective, highlighting the role of social structures, groups and institutions that have contributed to shaping the outcomes of anti-racist initiatives. While recognising the role of individuals and leading political activists, this chapter emphasises anti-racism as a collective social justice struggle. To do this, I explore various local and global anti-racism endeavours and examine how they may influence discussions on race, racism and racial equity and their evolving trajectories across different societies.

Purpose: Different approaches have been applied to define and measure service quality as both a process and a performance-intensive presentation. The literature agreed that service quality assessments are essential in measuring performance, however they could only reach a partial consensus. Although the Servqual scale is the most widely known and used tool in measuring service quality, it has received various criticisms. This study presents the difficulties encountered in measuring service quality and an evaluation of the Servqual scale.

Methodology: The study provides a conceptual framework, examining the research on the subject in the literature and the criticisms of the Servqual scale. It is designed as a compilation/assessment to improve the perspectives of the interested parties by bringing together evaluations about the pros and cons of the most well-known service quality scale.

Findings: Measurement of service quality is a complex business. Although it has received various criticisms, the Servqual scale which enables the measurement of quality in the services sector is still the most frequently used measurement tool.

Practical Implications: The difficulty of defining the service and its quality, which arises from the characteristics of the services, does not eliminate the necessity of measuring the quality of the service. With this study, a conceptual framework has been provided on the subject, a collective evaluation has been made for the most widely used scale, and the ground has been prepared for improvement and development in the criticisms of the scale.

This study explores the relations between home and family in times of a pandemic, transporting the family away from the family home and, apparently, from the family itself. Specifically, it focuses art, culture, and society by shedding light on the enduring role of family rituals in creating and sustaining family identity while affirming the role of information and communication technology (ICT), in both the construction and reproduction of the family dynamics amid pandemic times. Reflection is taken upon a live-by-Zoom art exhibition opening. Family photo albums and several artifacts are used to show the family history, and, at the same time, the installed objects and surrounding narratives invite others to imagine the artist’s family as well as each audience member’s own family. The opening took place in March 2021, during the second lockdown in Portugal. Methodologically, the chapter draws on data collected through direct observation and autoethnography. Inspired by an arts-based approach, narrative is built on storytelling sociology, while using writing as a method of inquiry and reflexive composition to overcome the limits of the personal narrative. By the end, it is argued that as families “live” at Zoom, family rituals too. Zoom platform reproduces the family atmosphere, opportunities, and constraints. Looking at the art exhibit opening as a family ritual allows one to think about how individuals experienced family gatherings during the pandemic, but also how art might generate such familial intimacies in such exceptional times.

The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in industrial companies. The current study relies on the analytical method, one of the tools of the inductive approach, by examining the literature of researchers, international and local organizations, publications, series, alerts, and topics dealt with by the IFAC, as well as reviewing studies, theoretical and applied research, periodicals, books, and statistics. And specialized publications for this subject, which is related to other sciences – such as – environmental science, economic, and political sciences. The study reached many results, the most important of which are: (1) The first half of the current decade has seen high interest from the IFAC, has led to the issuance of International Auditing and Assurance Standards Board (IAASB) international standard on assurance engagements 3410, (GHG) Statements. (2) Sustainability has become important to a growing number of enterprises, and may have a significant influence, in certain cases, the financial statements, also became the sustainability of the topics under increasing attention from users of financial statements. Thus, the financial statements will need a practitioner to take into consideration sustainability issues and a private greenhouse gas when auditing the financial statements. This study is distinguished by analyzing the role of the IFAC and the IAASB for the period from 1998 to 2023 regarding sustainability issues.

This concluding chapter summarises the main themes and topics discussed in this book, synthesising the key issues facing contemporary anti-racism efforts. It reflects on a possible anti-racist future(s) in a context of greater sociocultural affiliations and more interconnected local and global environments. Ideas about race and ethnicity have adapted, and racial hierarchies, structures and processes continuously shape the way social groups engage, interact and live with difference. This raises questions regarding the enduring influence of race and racism. What will the state of multiracial societies be in the evolving digital economy that has transformed the structural and institutional environment affecting everyday life? What kind of an anti-racist future can be imagined that will contribute to ensuring greater social equity? This chapter ponders on a range of possibilities to chart directions towards an anti-racist future that fosters increased intercultural understanding for relational engagements across difference. It draws conclusions and lessons for an anti-racist future and lays out some directions for future research.