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This study aims to focus on key approaches to education for sustainability (EfS) leadership development in the context of Malaysian and Japanese universities. The authors identify key indicators of effective EfS leadership development approaches using both descriptive and inferential analyses, identify and compare the preferred leadership learning methods of academics and examine the impact of marital status, country of residence and administrative position on the three EfS leadership development approaches.

The study is quantitative in approach and survey in design. Data were collected from 664 academics and analysed using the efficient partial least squares (PLSe2) methodology. To provide higher education researchers with more analytical insights, the authors re-estimated the models based on the maximum likelihood methodology and compared the results across the two methods.

The inferential results underscored the significance of four EfS leadership learning methods, namely, “Involvement in professional leadership groups or associations, including those concerned with EfS”, “Being involved in a formal mentoring/coaching program”, “Completing formal leadership programs provided by my institution” and “Participating in higher education leadership seminars”. Additionally, the authors noted a significant impact of country of residence on the three approaches to EfS leadership development. Furthermore, although marital status emerged as a predictor for self-managed learning and formal leadership development (with little practical relevance), administrative position did not exhibit any influence on the three approaches.

In addition to the theoretical and methodological implications drawn from the findings, the authors emphasize a number of practical implications, namely, exploring the applicability of the results to other East Asian countries, the adaptation of current higher education leadership development programmes focused on the key challenges faced by successful leaders in similar roles, and the consideration of a range of independent variables including marital status, administrative position and country of residence in the formulation of policies related to EfS leadership development.

This study represents an inaugural international comparative analysis that specifically examines EfS leadership learning methods. The investigation uses the research approach and conceptual framework used in the international Turnaround Leadership for Sustainability in Higher Education initiative and uses the PLSe2 methodology to inferentially pinpoint key learning methods and test the formulated hypotheses.

The purpose of this study is to provide information on how citizens in nine countries across Europe perceive egg product quality and the importance of a product's sustainability attributes (animal welfare, country of origin and production method) in egg purchases.

The data were gathered in 2021 via an online survey in nine European countries (Finland, the United Kingdom, France, Italy, Belgium, Germany, the Netherlands, Romania and Denmark). A total of 3,601 responses were collected. As methods of analysis, exploratory factor analysis (EFA), independent samples t-test, paired samples t-test and one-way analysis of variance (ANOVA) were conducted when investigating the quality dimensions of egg products and the differences amongst the sociodemographic groups.

Citizens in European countries considered animal welfare aspects, production method and country of origin important when purchasing egg products. Citizens' perceived quality of egg products was related to two dimensions (i.e. product properties and responsible production), and there were differences in perceptions by sociodemographic groups (i.e. age, gender, education and country of residence). Responsible production was most valued by younger women with higher education. Also in the Netherlands and Romania, citizens had stronger preferences for product properties compared to responsible production, whilst in Germany, responsible production was appreciated more than product properties.

The study provides new information on citizens' perceived egg product quality and the role of a product's sustainability attributes in egg purchases. Furthermore, the results bring novel insights on the differences in perceptions amongst citizens living in nine European countries.

This study explores how the family influences the entrepreneurial orientation (EO) process in immigrant businesses.

The paper draws on inductive multiple-case studies using 34 in-depth interviews. This paper relies on three cases of immigrant entrepreneurs originating from Mexico and Colombia that established firms in Sweden.

The results suggest that EO development trajectories vary in the presence of family roles (i.e. inspirers, backers and partners), resulting in the immigrant family business configurations of family-role-influenced proactiveness, risk-taking and innovation.

The immigrant family configurations drive three EO-enabling scenarios: (1) home-country framing, (2) family backing and (3) transnational translating. Immigrant family dynamics facilitate the development of EO over time through reciprocal interaction processes across contexts. This study indicates that, through family dynamics, EO develops as mutually interactive processes between the immigrant entrepreneur's family in the home and host countries.

This study aims to examine whether country of residence, sex trafficking attitudes, complainant gender, juror gender and right-wing authoritarianism (RWA) influenced juror decision-making within a sex trafficking case.

Jury-eligible participants from the USA and the UK participated in an online juror experiment in which an independent group design was used to manipulate the complainant’s gender. Participants completed the juror decision scale, the sex trafficking attitudes scale and the RWA scale.

Sex trafficking attitudes predicted the believability of both the defendant and complainant. Greater negative beliefs about victims predicted greater defendant believability and lower complainant believability. US jurors reported greater believability of both the complainant and defendant, and RWA was associated with greater defendant believability. However, none of the other factors, including complainant and juror gender, predicted participants’ verdicts. The findings suggest juror verdicts in sex trafficking cases may be less influenced by extra-legal factors, although further research is needed, especially with a more ambiguous case.

This is one of the few cross-cultural comparison studies in the area of jury decision-making, specifically regarding sex trafficking cases. The findings indicated that US participants held more problematic attitudes about sex trafficking than their UK counterparts, although all participants held problematic attitudes about sex trafficking. However, those attitudes did not affect verdict formation about either a male or female complainant. Participants who were more knowledgeable about sex trafficking reported greater complainant believability, suggesting that educational interventions may provide greater support for victims in court.

The United States is unique in how it imposes income taxation on their citizens living overseas, as if they lived in the United States. Neither US residents (regardless of citizenship) nor non-US citizens residing overseas are subjected to such a penalising system. The system is justified by the stigmatisation of overseas Americans as necessarily wealthy and whose purpose in living overseas is to avoid US taxation.

Because of penalising US taxation, overseas Americans struggle with ordinary activities required to sustain modern life. The activities include owning a home, holding a bank account, investing and planning for retirement, operating a business, holding certain jobs, and pursuing community service opportunities. The situation causes many to feel that they have no choice but to renounce US citizenship.

Ultimately, the question must be asked: Are Americans free to live outside the United States?

For Lusophones, saudade is a common psychological experience related with the physical separation from loved ones and/or familiar locations. This study aims to examine the relationships between perception of discrimination, adaptation and saudade.

The sample consisted of 655 African migrants from Angola, Cape Verde, Guinea-Bissau and Mozambique living in Portugal with a mean age of 38 years. The average duration of stay in Portugal was 22 years.

Results indicated that length of residence impacted the difficulties experienced with saudade: respondents with longer lengths of stay in the society of settlement experienced less difficulty with saudade. As predicted, the results indicated that higher perceptions of discrimination and loneliness correlated positively with experienced saudade, while sociocultural adaptation correlated negatively with experienced saudade.

Path analysis was conducted to investigate mediation impacts of sociocultural adjustment and loneliness on the relationship between perception of discriminatory events and difficulty with saudade. This study suggests that sociocultural adaptation and loneliness partially mediated the relation between perception of discrimination and saudade. Notwithstanding the low level of perceived discrimination found in this African background sample, this antecedent plays a relevant role in the saudade experienced. This evidence may be useful in targeting programs to improve sociocultural adjustment and to reduce loneliness which may help to alleviate the difficulty with feeling saudade among African migrants.

When graduates cannot get a job in their field of study, they have to consider alternative scenarios: extending studies while waiting for labor market conditions to improve; continuing looking for a qualified job; accepting a less qualified job; creating their own business; change their country of residence, which in the case of foreign citizens living in Portugal may involve new emigration or return to the country of origin.

An online survey was conducted with 108 foreign graduates, unemployed, 47 of whom already hold Portuguese nationality. They were asked about their country of origin, nationality, graduation, field of education, previous jobs, unemployment and alternatives to face it.

The results suggest that the main options considered are extending studies, continuing to seek skilled employment or a second migration. The desire to return to the country varies according to gender and, in some cases, the country of origin.

There are no studies available on the possibilities for foreign recent graduate students in terms of their choices between entering the labor market or pursuing further education.

Numerous policies are established in Mauritius to attract foreign direct investment, but at the same time, severe concerns were raised concerning the erosion of Mauritian tax base, which is witnessed by the decrease in the percentage of tax revenue to gross domestic product in recent years. To avoid these issues, in 2019, the Mauritian legislator has domesticated the Organisation for Economic Co-operation and Development (OECD) BEPS 2013 Action 3 on controlled foreign company (CFC) in its income tax legislation. As such, the purpose of this study is to critically assess the implications of CFC rules of Mauritius to reduce tax avoidance in the light of international tax competition.

To achieve the research objective, this study will adopt a black letter approach by analysing the rules and regulations of various jurisdiction as well as international standards on CFCs and other tax avoidance legal provisions. A comparative analysis will be conducted between Mauritian laws on CFCs and the corresponding legislation of the UK and the USA, which are selected to assess the developed world’s position on strict CFC rules.

A hasty implementation of CFC rules leads to various complexities like interpretation issues and diminishing the competitiveness of the country to multinationals. In this respect, there is the risk of a trade-off between tax collected and foreign direct investment in the country. Consequently, the research recommends that Mauritius reforms its CFC legislation by extending the scope of tax exemptions for intra-group financing income, for the first year of CFC’s operation with the possibility of offsetting foreign taxes and for the Mauritius Revenue Authority to establish detailed guidelines on the determination of CFC income and its attribution for tax purposes in Mauritius.

Existing literature has to a great extent focused on the role of CFC rules as a tax avoidance measure and on the divergence or convergence between domestic CFC legislation against the OECD recommendations (Dourado, 2015; Xu, 2018; Beebeejaun et al., 2023). However, limited literature is available on the evaluation of the purpose of CFC rules enacted by a developing country being Mauritius in the context of the global competitive market, to which this research aims at filling the gap.

This paper examines the relationships between bank switching and both customer vulnerability and consumer-oriented policies (financial education and disclosure practices).

The analysis employs microdata from the Special Eurobarometer on Financial Products and Services, for 24 European nations. It carries out a probit estimation on the factors explaining propensity of bank switching, focusing on three characteristics associated with customer vulnerability: an advanced age, low educational attainment and residence in a rural or a relatively poor region.

The authors report that the probability of bank switching is significantly lower for three groups of vulnerable customers: the elderly, the less educated and those living in deprived regions. Further the authors identify that national financial education policies and disclosure practices have no significant effects on bank switching.

Based on these results, the authors propose more targeted policies recognising customers' heterogeneity are required to increase bank switching behaviour.

This paper exploits a unique source of information on bank switching behaviour and customer characteristics across European nations. These data are complemented with information about consumer financial education policies and disclosure practices from the World Bank and geographical, market and regulatory factors at the regional and national levels. The paper contributes to two academic areas. First, it presents further evidence on heterogeneity of bank customer switching behaviour, addressed at improving the understanding of customer vulnerability in banking services. Second, it examines the efficacy of consumer-oriented policies (financial literacy and disclosure practices) in encouraging bank switching.