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The authors conceptually aim to replicate and update an early stream of research to find the key dimensions used by today’s audiences. They also show that the dimensions are directly related with attitude toward the ad, product attitude change and product recommendation and test the moderating impact of FCB Grid product type.

Across two studies, the authors survey a nationally representative sample of 1,223 US adults.

Consumers evaluate commercials using the dimensions: Dislikable, Meaningful, Ingenious and Warm. The latter three are positively related with ad attitude, attitude change and recommendation, whereas Dislikable is negatively related. Furthermore, results show that High and Low Involvement Think products moderate the relation between all four dimensions and all three outcomes. Only Meaningful affects the outcomes for High Involvement Feel products, whereas only Ingenious affects Low Involvement Feel product outcomes.

The research is limited to TV commercials, limiting generalizability to other media. Furthermore, the sample is limited to the USA.

The paper provides a parsimonious four-dimension model for advertiser use. These dimensions also predict ad attitudes, product recommendation, and attitude change. The results further show that for emotionally driven products with high involvement, commercials should focus on meaningfulness. For emotionally driven products with little involvement, ads should emphasize creative elements.

Addressing the paucity of replications in marketing, this paper replicates and extends a stream of research to reveal dimensions consumers use to evaluate commercials and demonstrates their practical applications.

The purpose of this research is to examine US and Korean college student consumers' attitudes towards product placements in three different media (films, TV shows, and songs), and product placement acceptability based on media genre and product type.

The current study employed a self‐administered online survey of 471 college students in the USA and South Korea.

Korean young adult consumers express greater ethical concerns about product placement, particularly in TV shows, and more strongly support governmental regulation than their American counterparts. In contrast, American young adults respond more favorably to product placement's enhancement of setting realism than Korean consumers. Findings also reveal cultural differences in product placement acceptability across a range of media genres and product/service types.

Only two countries were used as a proxy to characterize their respective cultural values and levels of contextuality. In addition, respondents are limited geographically to southwestern and southeastern regions in the USA, and to Korea's capital, Seoul.

Despite the widespread use of standardized product placement practices in different cultural settings, it is recommended, from the findings of this study, that managers should take caution when considering TV for placement in Korea when targeting young adults given their relatively strong concerns regarding the practice. Specific and usable information regarding appropriateness of genre and product type is also provided.

This exploratory cross‐cultural study builds upon and contributes to previous work by serving as a quantitative comparison of attitudinal responses to product placement across three media in the USA and Korea.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Avant‐propos sous les auspices de l'Institut international de Coopération intellectuelle, paraissait en 1934 le t. I, consacré à l'Europe, du Guide international des Archives. Le questionnaire envoyé à tous les États européens comportait sous les points 4 et 6 les questions suivantes: ‘Existe‐t‐il un guide général pour les diverses catégories d'Archives ou des guides particuliers pour l'une ou l'autre d'entre elles?’ et ‘Existe‐t‐il des catalogues imprimés, des publications tant officielles que privées, susceptibles de constituer un instrument complet de référence pour tout ou partie importante des fonds d'archives?’ Les réponses des divers pays à ces questions, malgré leur caractère très inégal, ont fait du Guide international un bon instrument d'information générale sur les Archives. Malheureusement les circonstances ont empêché la publication du volume consacré aux États non européens, tandis que le temps qui s'écoulait tendait à rendre périmés les renseignements fournis sur les Archives européennes.

During an explosive eruption, a construction is hit by several actions, always associated to elevated temperatures, causing fires, possible explosions and reduction of the mechanical properties of the structural materials. In this paper the attention is focused on the analysis of a specific volcanic event, the so-called air fall deposits, generally falling from the eruptive column due to gravity. The study, starting within the European COST Action C26 project “Urban habitat construction under catastrophic events” (2006-2010), is concerned with the Vesuvius area at Naples in Italy. It faces two important aspects. The first items the proposal of a model for the air fall deposits action on the basis of a similitude with the snow load. The second item is the robustness evaluation against the air fall deposits of the most common roof types in the Vesuvian area, which are made of timber, steel and reinforced concrete. Therefore, some protection systems for mitigating the effects of the combination of overloading and high temperatures on the examined roofing structures are identified.

The paper offers a survey of major Italian accounting scholars and their work for the period from 1900 to 1950. Apart from the late works of Rossi and Besta, the main focus is on the contributions by Zappa, who undoubtedly dominated the scene. In this period, as well as later, most Italian accountants and “aziendalisti” adopted the so‐called “income system”. Although its premises originated with Fabio Besta, master of the so‐called “patrimonial or proprietorship system”, the Italian School under Zappa gave this system a new theoretical basis that differed fundamentally from that of Besta. Zappa also developed the dynamic aspect of accounting and business economics that still prevails in Italy. The paper also devotes attention to other Italian scholars, less well‐known abroad. In the area of cost accounting it concentrates on the views of De Minico and his disciple Amodeo, but also mentions other contributors. The final Section deals with Italian contributions to accounting history during this period