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This study aims to compare recent topics on value-added tax (VAT) in the European Union (EU) and Gulf Cooperation Council (GCC), understand the differences in VAT discourses between the two regions and explore the connection between research agendas, institutional legacies and semantic output in the field of VAT in each territory.

A bibliometric study was conducted using R programming. The data were gathered from the Scopus database, which contains 99 English-language publications with publication dates ranging from 1996 to 2022 (87 of which are from the EU and 12 from the GCC). Information about publications, journals, authors and citations is gathered, validated, cross-referenced and analyzed using bibliometric metrics.

The results highlight two ideal research contexts for studying VAT: the EU countries approach VAT research with a centralized, pluralistic and quantitative focus, while the GCC countries adopt a centralized, qualitative and practically oriented approach, highlighting distinct research goals, collaboration styles and institutional legacies. The authors extend their result findings to broader discussions on competing knowledge systems in VAT, the significance of the state and the level of autonomy within tax governance after identifying the most popular issues among scholars working in GCC and EU countries.

Although the focus of this analysis is restricted to the GCC and EU, it includes theoretical recommendations for broadening its application to other nations. Researchers from the GCC and the EU may benefit from this study by gaining more about VAT and being encouraged to share their research with young researchers. The study’s findings are relevant and important for comprehending the comparative state of research on VAT in GCC and EU countries, tax fields, publications and institutions.

This study analyzes the VAT systems of the GCC and the EU while identifying the intellectual structure of the field from each author’s point of view, revealing the scientometrics and informetrics intellectual structures in detail.

This study proposes a novel method utilising a speech-word pair bipartite network to examine the correlation structure between members of parliament (MPs) in the context of the UK- China relationship.

We construct MP-word pair bipartite networks based on the co-occurrence relationship between MPs and words in their speech content. These networks are then mapped into monopartite MPs correlation networks. Additionally, the study calculates correlation network indicators and identifies MP communities and factions to determine the characteristics of MPs and their interrelation in the UK-China relationship. This includes insights into the distribution of key MPs, their correlation structure and the evolution and development trends of MP factions.

Analysis of the parliamentary speeches on China-related affairs in the British Parliament from 2011 to 2020 reveals that the distribution and interrelationship of MPs engaged in UK-China affairs are centralised and discrete, with a few core MPs playing an integral role in the UK-China relationship. Among them, MPs such as Lord Ahmad of Wimbledon, David Cameron, Lord Hunt of Chesterton and Lord Howell of Guildford formed factions with significant differences; however, the continuity of their evolution exhibits unstableness. The core MP factions, such as those led by Lord Ahmad of Wimbledon and David Cameron, have achieved a level of maturity and exert significant influence.

The research has several limitations that warrant acknowledgement. First, we mapped the MP-word pair bipartite network into the MP correlation network for analysis without directly analysing the structure of MPs based on the bipartite network. In future studies, we aim to explore various types of analysis based on the proposed bipartite networks to provide more comprehensive and accurate references for studying UK-China relations. In addition, we seek to incorporate semantic-level analyses, such as sentiment analysis of MPs, into the MP-word -pair bipartite networks for in-depth analysis. Second, the interpretations of MP structures in the UK-China relationship in this study are limited. Consequently, expertise in UK-China relations should be incorporated to enhance the study and provide more practical recommendations.

Firstly, the findings can contribute to an objective understanding of the characteristics and connotations of UK-China relations, thereby informing adjustments of focus accordingly. The identification of the main factions in the UK-China relationship emphasises the imperative for governments to pay greater attention to these MPs’ speeches and social relationships. Secondly, examining the evolution and development of MP factions aids in identifying a country’s diplomatic focus during different periods. This can assist governments in responding promptly to relevant issues and contribute to the formulation of effective foreign policies.

First, this study expands the research methodology of parliamentary debates analysis in previous studies. To the best of our knowledge, we are the first to study the UK-China relationship through the MP-word-pair bipartite network. This outcome inspires future researchers to apply various knowledge networks in the LIS field to elucidate deeper characteristics and connotations of UK-China relations. Second, this study provides a novel perspective for UK-China relationship analysis, which deepens the research object from keywords to MPs. This finding may offer important implications for researchers to further study the role of MPs in the UK-China relationship.

This study proposes a novel scheme for analysing the correlation structure between MPs based on bipartite networks. This approach offers insights into the development and evolving dynamics of MPs.

The main goal of this paper is to study the influence of some corporate governance, corporate social responsibility (CSR), and corporate-specific characteristics on the performance of Iberian-listed companies.

To achieve the paper's aim, the authors have used data from 33 Portuguese-listed companies, and 60 Spanish-listed companies, for the period 2011 to 2018. To test the hypotheses, the authors employed the generalized method of moments (GMM) estimation method, developed by Arellano and Bover (1995) and Blundell and Bond (1998).

The results point out that the performance determinants vary depending on the country under analysis and the variable used to measure performance. Despite being neighbors and historically commercially close, these countries have differences in their governmental, social and economic structure that lead to different stakeholder perceptions on the determinants of corporate performance. Specifically, when the authors use Tobin's Q as a market performance variable, board independence and the existence of a CSR committee have different signs in the two countries. The same happens when return on assets (ROA) is used as an accounting variable for internal management, implying that both, managers and potential investors of the two countries have different understandings about the variables that influence their performance.

To the best of the authors' knowledge, this is the first study to comparatively analyze the two countries of the Iberian Peninsula, analyzing the effect of corporate governance and social responsibility characteristics on the performance. The authors' results show that managers and potential investors have different points of view regarding the importance of corporate governance and social responsibility characteristics in corporate performance.

To know the digital competence of rural teachers to carry out the tutoring process with members of the educational community through digital resources (teacher-student, teacher-families and teacher-teaching team). As specific objectives, gender, teaching specialties, interaction between gender*teaching speciality, and significant predictors were analysed.

The research was quantitative, with a non-experimental, cross-sectional, descriptive and inferential design.

The results showed an explorer-expert teacher, where the generalist teachers had a superior competence compared to the rest of the specialties. Gender and teaching speciality were significant predictors in the communication that the teacher has with all the agents involved, while the interaction of both predictors was only significant between the teacher-teaching team and teacher-families.

Another issue worth considering relates to the development of the classification tree for the use of digital resources in tutorial action. Due to lack of space, the proposal has focused on gender and particular subjects, but it would be interesting to focus on the dimensions of the instrument with regard to tutorial action with the different agents (students, teaching staff and families).

After reviewing the literature, the authors can conclude that very little quantitative research is focused on the level of self-perception of digital competence of teachers in rural schools. Furthermore, the teaching speciality of teachers has up until now hardly been taken into account as a variable that can determine the levels of digital competence. Not many studies have analysed the use of digital resources to communicate with the different members of the educational community.

Sustainability development goals (SDGs) cannot be achieved without a concerted effort from businesses and other organisations, being the corporate level is one of the keys to the achievement of SDGs. This study aims to explore the relationship between firms' adoption of SDG reporting in China and two main corporate-level factors, namely, board characteristics and ownership factors. Also, this study aims to determine which set of drivers – those related to board or ownership factors – exerts a greater influence on this reporting.

This research examines the impact of ownership and board-level factors on the SDG reporting of Chinese firms in the period 2016–2018, with a final sample of 455 firm-year observations operating in 11 activity sectors.

The results support the following: firstly, that board independence and size and the existence of a corporate social responsibility (CSR) committee favours firms addressing SDGs in their sustainability reporting while greater levels of foreign or institutional ownership are negatively related to a company's adoption of SDG reporting; secondly, two-stage logit regression results revealed that board-level factors exert greater explanatory power in the prediction of this reporting and have bigger weights in affecting the SDGs reporting.

This study focuses on assessing the drivers of SDGs; namely, what internal factors will facilitate companies' better implementation of SDG reporting to bridge the gap in this field, not only extending the investigation of corporate governance factors affecting SDGs but also examining the impact of corporate ownership on SDG reporting.

This study enriches and provides support for previous studies examining the drivers of SDGs in the private sector. In academia, addressing SDGs in business is still an emerging research stream that is still in an embryonic state; the reporting of SDGs in business is quite under-investigated in the sustainability literature. Moreover, literature on the drivers that promote better implementation of SDGs in business is even more scarce and incomplete. Some previous studies have ignored the impact of board size and the CSR committee. At the same time, there is no research to date on the impact of ownership on companies' SDGs reporting, which has been proved to play a large role in firms sustainability reporting.

This paper aims to introduce a new perspective on long-term stock return predictability by focusing on the relative (individual and hybrid) informative power of a wide range of accounting (firm-related), technical and macroeconomic factors while considering the past performance of the stocks using machine learning algorithms.

The sample includes a panel data set of 94 non-financial firms listed in Egyptian Exchange 100 index from 2014: Q1 to 2019: Q4. Relativity has been investigated by comparing relevant factors’ individual and combined informative power and differentiating between losers and winners based on historical stock returns. To predict the quarterly stock returns, Gaussian process regression (GPR) has been used. The robustness of the results is examined through the out-of-sample test. This study also uses linear regression (LR) as a benchmark model.

The past performance and the presence of other predictors influence the informative power of relevant factors and hence their predictive ability. The out-of-sample results show a trade-off between GPR and LR with proven superiority to GPR in limited experiments. The individual informative power outperforms the hybrid power, in which macroeconomic indicators outperform the remaining sets of indicators for losers, while winners show mixed results in terms of various performance evaluation metrics. Prediction accuracy is generally higher for losers than for winners.

This study provides interesting insight into the dynamic nature of the predictor variables in terms of stock return predictability. Hence, this study also deepens the understanding of asset pricing in a way that directly contributes to practitioners’ portfolio diversification strategies.

In concern of the chaos of factors in the literature and its accompanying misleading conclusions, this study takes another look at the approach that studies stock return predictability. To the best of the authors’ knowledge, this is the first study in the Egyptian context that re-examines the predictive power of the previously discovered factors from a different perspective that highlights their relative nature.

This study focuses on Aaker's Brand Equity Model, to check the effect of brand equity determinants on booking intention (BI) for ridesharing in India. The study also explores the moderation of ecologically conscious consumer behavior (ECCB) on the multiplicative effect of brand awareness (BAw), brand association (BA) and perceived quality (PQ) in influencing the BI.

Responses from 393 Indian ridesharing users were collected using judgmental sampling and were analyzed using Hayes Process macro.

The study found a direct relationship between BAw and BI, BAw and BA, BAw and PQ, BA and PQ, PQ and BI, and BA and BI. Findings revealed mediation of BA in BAw and BI relationship and PQ in BAw and BI relationship. Results revealed that BA and PQ serially mediate BAw and BI relationship. ECCB moderates PQ and BI relationship but not BAw and BI relationship.

Serial mediation and moderated-mediation results draw various theoretical implications for determinants of Aaker's Brand Equity model and ECCB.

The research has several implications for managers in view of brand equity determinants and ECCB. The study also contributes to policy implications.

Study's novel contributions are mediation, serial mediation between brand equity determinants, and moderation of ECCB between BAw and BI for ridesharing.