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This study aims to examine decision factors for global sourcing, differentiated into transcontinental and continental sourcing to obtain insight into locational aspects of sourcing decisions and global trends. This study analyzed various country perceptions to reveal their influence on sourcing decisions. The country of origin (COO) theory explains why certain country perceptions and images influence purchasing experts in their selection of suppliers.

This study used a two-study approach. In Study 1, the authors conducted discrete choice card experiments with 71 purchasing experts located in Europe and the USA to examine the importance of essential decision factors for global sourcing. Given the clear evidence that location is a factor in sourcing decisions, in Study 2 the authors investigated purchasers’ perceptions and images of countries, adding country ranking experiments on various perceived characteristics such as quality, price and technology.

Study 1 provides evidence that the purchasers’ personal relationship with the supplier plays a decisive role in the supplier selection process. While product quality and location impact sourcing decisions, the attraction of the buying company and cultural barriers are less significant. Interestingly, however, these factors seem as important as price to respondents. This implies that a strong relationship with suppliers and good quality products are essential aspects of a reliable and robust supply chain in the post-COVID-19 era. Examining the locational aspect in detail, Study 2 linked the choice card experiments with country ranking experiments. In this study, the authors found that purchasing experts consider that transcontinental countries such as Japan and China offer significant advantages in terms of price and technology. China has enhanced its quality, which is recognizable in the country ranking experiments. Therefore, decisions on global sourcing are not just based on such high-impact factors as price and availability; country perceptions are also influential. Additionally, the significance of the locational aspect could be linked to certain country images of transcontinental suppliers, as the COO theory describes.

The new approach divides global sourcing into transcontinental and European sourcing to evaluate special decision factors and link these factors to the locational aspect of sourcing decisions. To deepen the clear evidence for the locational aspect and investigate the possible influence of country perceptions, the authors applied the COO theory. This approach enabled authors to show the strong influence of country perception on purchasing departments, which is represented by the locational effect. Hence, the success of transcontinental countries relies not only on factors such as their availability but also on the purchasers’ positive perceptions of these countries in terms of technology and price.

This article presents a systematic framework with a meta-analytic approach to finding various antecedents, consequents and moderating effects of trust in financial services.

A meta-analysis of 165 articles was performed, which generated 272 observations in a cumulative sample of 86,968 respondents.

The results of this meta-analysis demonstrated seventeen antecedents of trust constructs and four consequents. Most of these relationships were meaningful and consistent. The authors also found some significant moderators related to culture (individualism, masculinity and long-term orientation) and context (innovation index and device type).

This meta-analysis reviewed the relationships found throughout the theoretical framework about the trust construct in financial service contexts, identifying new paths for future research. Some limitations, such as the non-use of qualitative studies and the selection of concepts, exist in the secondary data and should be noted.

The present study can assist financial system managers in decision-making because the findings from the meta-analysis are more consistent than those from traditional primary surveys.

This research tested the impact of antecedents, consequents and moderators of trust in the financial services sector and presented significant results using a meta-analytic review. This meta-analysis contributes to the marketing literature by offering a set of empirical generalizations, including relationship coefficients and fail-safe calculated numbers (FSN).

This work aims to determine how innovation orientation (IO), built from six dimensions (strategic, structural-process, human resources, technological, organizational culture and market) affects organizational performance (OP) with the inclusion of knowledge management (KM) as a mediator and technological readiness (TR) as a moderator in the model.

Questionnaires completed by business service companies were analyzed using multiple regression analysis (path analysis), including the mediating variable (KM) and moderating variable (TR). The construct was validated with positive outcomes.

Of the eight hypotheses, six were supported. The study results show that strategic, technological, organizational culture and market dimensions of IO positively influence KM. On the other hand, KM plays an important role as a mediator in supporting the relationship between the four dimensions of IO and performance. Moreover, TR, as a moderator, positively affects the relationship between KM and OP.

The study is the first to explore the relationship between six dimensions of IO and KM in business service sector. Furthermore, this study provides evidence that TR can be beneficial for companies with respect to effective KM, which leads to the better performance.

This study investigates when and for whom job crafting may turn into job quitting. The authors hypothesize that approach job crafting relates more positively to turnover intentions and subsequent voluntary job changes among employees with (a) high (vs low) need for career challenges and (b) those with high (vs low) self-esteem.

Data were collected from 575 employees of a large public organization in the Netherlands with two measurement moments three months apart. Hypotheses were tested using cross-lagged regression analyses and path modeling.

Supporting the hypotheses, approach crafting related positively to an increase in turnover intentions only among employees with high need for challenge or high self-esteem. Moreover, via turnover intentions at Time 1, approach crafting related positively to the voluntary job change at Time 2 for employees with (a) high need for challenge, as well as those with (b) high self-esteem. These findings held after controlling for avoidance crafting.

This study has been conducted in a relatively homogenous sample. Future research may test the predictions in a more heterogeneous sample, including participants from different cultural and economic contexts.

The authors advise human resource (HR) professionals to facilitate the job crafting efforts of employees with a high need for challenge and those with high self-esteem because these groups are particularly at risk of voluntarily quitting their jobs. Adopting insights from the wise proactivity model may help ensure that job crafting benefits both employees and employers.

This study brings clarity to the inconsistent relationships between job crafting and job quitting by using the wise proactivity model as an explanatory framework.

In an era where health professionals are increasingly demanding, and communicative skills are one of the keys to improve the relationship with the patient. The communicative competencies of assertiveness, clarity in verbal and non-verbal language, and positivity, based on the positive construction of the patient’s health path, improve the therapeutic relationship, as well as the relationship between professionals in the world of health complexity. The ACP Model is validated with extensive application by hundreds of professionals in Portugal who use it daily. Active learning is one of the most effective means of raising awareness and involving the professionals who are learning and implementing the ACP Model.

This paper aims to review the empirical literature dealing with the association between family firms and tax avoidance.

Empirical papers are collected based on electronic searches in several editorial sources (e.g. Elsevier, Emerald, Meridian Allenpress, Springer, Sage, Taylor and Francis and Wiley-Blackwell) in family-related, accounting and finance journals. Key words used to identify relevant studies are “family firms” or “family ownership” combined with “tax avoidance”, “tax aggressiveness”, “tax evasion” and “tax heaven”. This search yields 21 published papers over the period of 2010–2022.

The summary of empirical studies examining the relationship between family firms and tax avoidance suggests that the majority of them have been conducted in Germany, USA and Taiwan and other European civil law countries. The association between family firms and tax avoidance is negative in USA, Finland and Belgium. By contrast, the relationship between family firms and tax avoidance is positive and significant in other developed (Germany and Italy) and developing economies (Brazil, India, Malaysia and Tunisia). In Taiwan, the impact of family firms on tax avoidance depends on corporate opacity that mitigates the negative impact of family firms on tax avoidance.

With respect to regulators, this review informs fiscal authorities that family firms are associated with high levels of tax aggressiveness in some settings (e.g. Brazil, Germany, Italy and Tunisia). Accordingly, they should be aware about this tax management behavior in family firms to avoid its adverse effect on tax revenues. With respect to auditors, this study alerts them about the necessity to consider fiscal audit risk linked to family firms when planning their audit missions especially in countries characterized by high level of corporate opacity.

This literature review represents a first historical record and an introduction for accounting scholars who aim to investigate the topics linked to tax aggressiveness in the family firms’ context. It also highlights some limits related to this stream of research and offers future research perspectives.

To the best of the author’s knowledge, the author conducts the first detailed review on the impact of ownership variables on corporate tax avoidance, based on 69 archival studies over the two last decades.

Referring to an agency-theoretical framework, the author differentiates between six categories of ownership (institutional, state, family, foreign, managerial and cross-ownership/ownership concentration). The author also includes research on ownership proxies as moderators of other determinants of tax avoidance.

The review indicates that most research refers to institutional, state and family ownership. Moreover, except for state ownership, no clear tendencies on the impact of included ownership types can be found in line with the author’s agency-theoretical framework.

Regarding research recommendations, among others, the author stresses the urgent need for recognizing heterogeneity within and interactions between ownership proxies. Researchers should also properly address endogeneity concerns by advanced econometric models (e.g. by the difference-in-difference approach).

As international standard setters have implemented massive reform initiatives on both tax avoidance and corporate governance, this literature review underlines the huge interaction between those topics. Firms should carefully analyze their ownership structure and change their tax planning due to owners' individual tax preferences.

This analysis makes useful contributions to prior research by focusing on six categories of ownership and their impact on tax avoidance in (multinational) firms and moderating effects. The author provides a detailed overview about current archival research and likes to guide researchers to focus on ownership heterogeneity and endogeneity concerns.

The transpiration has been recognized as one of the most effective thermal protection methods for future hypersonic vehicles. To improve efficiency and safety, it is urgent to optimize the design of the transpiration system for heat and drag reduction. The purpose of this paper is to investigate the effects of transpiration on heat and drag reduction.

A chemical nonequilibrium flow model with the transpiration is established by using Navier–Stokes equations, the shear-stress transport turbulence model, thermodynamic properties and the Gupta chemical kinetics model. The solver programmed for this model is verified by comparing with experimental results in the literature. Effects of air injection on the flow field, the aerodynamic resistance and the surface heat flux are calculated with the hypersonic flow past a blunt body. Furthermore, a modified blocking coefficient formula is proposed.

Numerical results show that the transpiration can reduce the aerodynamic resistance and the surface heat flux observably and increase the shock wave standoff distance slightly. It is also manifested that the modified formula is in better agreement with the wind tunnel test results than the original formula.

The modified formula can expand the application range of the engineering method for the blocking coefficient. This study will be beneficial to carry out the optimal design of the transpiration system.

The purpose of this paper is to study the role of task, relational and cognitive job crafting on the relationship between resiliency and meaningfulness in work.

This study used path analysis under the framework of structural equation modeling to test the hypotheses using a sample of 374 law enforcement employees.

Results from the analysis revealed a direct effect of resiliency on meaningfulness. This study also found that relational and cognitive crafting partially mediate these relationships.

Understanding the proactive strategies resilient employees can use to build meaning in work will help managers develop better training programs. The findings emphasize the importance of building social relations and positive reframing of work as a mechanism to bounce back from adverse circumstances.

This paper provides empirical evidence of the proactive actions resilient employees implement to build meaningfulness in work.

Preventative health services are keen to identify how to engage men and increase their participation, thus improving health, well-being and life expectancy over time. Prior research has shown general gender norms are a key reason for men’s avoidance of these services, yet there is little investigation of specific gender norms. Furthermore, masculinity has not been examined as a factor associated with customer vulnerability. This paper aims to identify the relationship between gender norm segments for men, likely customer vulnerability over time and subjective health and well-being.

Adult males (n = 13,891) from an Australian longitudinal men’s health study were classified using latent class analysis. Conditional growth mixture modelling was conducted at three timepoints.

Three masculinity segments were identified based on masculine norm conformity: traditional self-reliant, traditional bravado and modern status. All segments had likely customer experience of vulnerability. Over time, the likely experience was temporary for the modern status segment but prolonged for the traditional self-reliant and traditional bravado segments. The traditional self-reliant segment had low subjective health and low overall well-being over time.

Practitioners can tailor services to gender norm segments, enabling self-reliant men to provide expertise and use the “Status” norm to reach all masculinity segments.

The study of customer vulnerability in a group usually considered privileged identifies differential temporal experiences based on gender norms. The study confirms customer vulnerability is temporal in nature; customer vulnerability changes over time from likely to actual for self-reliant men.