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The chapter explores the possibilities related to using ChapGPT in tax education. Specifically, we address how tax has historically been taught in higher education and how the use of new and developing artificial intelligence (AI) tools such as ChatGPT can enhance this process going forward. The key takeaway is that AI tools are just that – tools. While tools can be effective in the problem-solving process, they are not a substitute for natural intelligence. Some basic level of subject matter knowledge is necessary to formulate the appropriate question or prompt at the beginning of the process. Additionally, a certain level of subject matter knowledge is needed to ensure that the response ultimately generated by the technology is logical, makes sense, and most importantly, provides the information necessary to appropriately address the problem at hand.

The figure of the femme fatale is attached to a range of contested meanings around femininity, sexuality and violence. Despite its ambiguity and its origins in art, myth and fiction, the term has proven popular in giving a name to violent articulations of female power in non-fictional settings by journalists. In this chapter, I outline the figure of the femme fatale as an archetype of women's violence that appears throughout Western popular culture, and provide an overview of the term's definitions and cultural meanings. In doing so, I trace the figure's movement across different forms and genres of popular culture. I identify a number of themes in the existing scholarship around the figure: feminist criticism of the figure; the value that feminist film scholars have found in the figure as a symbol of power and sexual transgression; the relationship between the femme fatale, race and the colonial imagination; and the way the idea of the femme fatale has been used in reporting of real-life women's violence.

This study aims to offer an empirical analysis to identify the relation between the adoption of knowledge management practices and the improvement of social innovation capabilities as an outcome of the knowledge sharing. Specifically, social innovation capabilities are triggered by knowledge-sharing enablers, such as intrinsic and extrinsic socially driven motivations.

Based on a sample from 300 nonprofit organizations, the study explains causal relationships in terms of the multiplicity of triggers that act on a social innovation capability. The research applied the partial least squares structural equation modeling (PLS-SEM) method through SmartPLS 3.3 software. Data are collected from an online survey and highlight the employees’ and volunteers’ boost in nonprofit organizations to seek positive social change as a priority goal of their business model.

The results support the existence of a direct and positive relationship between knowledge-sharing enablers (i.e. intrinsic and extrinsic socially driven motivations), the mechanism of the formation of knowledge-sharing behaviors (an inside-out and outside-in process) and social innovation capabilities.

The study combines the open innovation framework with social innovation activities and investigates the role of knowledge sharing in the building of social innovation capabilities. To the best of the authors’ knowledge, the paper is the first attempt to describe a synergic framework, including open innovation literature, social innovation capability and knowledge-sharing processes.

This paper is a part of the research stream that focuses on the processes of distribution of knowledge flows along the boundaries of the organization. Thus, this study broadens the field of knowledge management and social innovation initiatives.

Globalisation, trade barriers, unprecedented health crises and geo-political crises have forced organisations to revisit their performance measurement systems (PMS) to better prepare their supply chain against the risk and improve performance in times of crisis. This study aims to review the supply chain operation reference (SCOR)-based PMS and propose a dynamic SCOR-based PMS for supply chain risk management (SCRM).

Due to the need for multi-stakeholder perspectives on SCOR-based PMS for the SCRM, the authors aimed to develop a theory rather than to elaborate upon or test the theory. Hence, the authors adopted an inductive theory-building approach to build research propositions. The authors also gathered 12 semi-structured interviews with knowledgeable managers from B2B international companies.

The findings of the study highlight the challenges faced by the organisations during the implementation of the SCOR-based performance indicators and the positive impacts they have on decision-making and on the continuous improvement strategy of organisations to tackle supply chain risks and improve performance. The findings suggest that the effects of these indicators are more felt during risk management and risk monitoring stages.

Like any other study, this study has some rules, and, thus, the authors caution the readers that they must interpret the findings of the research considering these limitations. The study is based on semi-structured qualitative interviews. The interviews were conducted with 12 knowledgeable managers from France; thus, the insights drawn from the study cannot be generalised to other settings. Furthermore, the samples represent something other than small and medium enterprises. In the future, the samples from small and medium firms can offer a nuanced understanding of the performance indicators for SCRM.

To the best of the authors’ knowledge, this is one of the few studies which has attempted to revisit the SCOR-based PMS in the B2B supply chain for risk management. The study’s findings help expand the SCOR-based PMS literature and offer numerous insights to the management and consultants facing challenges in SCOR implementation.

This study investigates how cruise corporations, which have shown consistent and high growth rates in recent years, address the Sustainable Development Goal 17 (SDG17) “Partnership for the Goals” to meet the UN 2030 Agenda. This study aims to fill the existent gap in the literature, as also highlighted by practitioners in the First Research Conference on Tourism, through the lens of stakeholder theory.

This study focuses on the analysis of partnerships and collaborative governance of cruise corporations’ endeavours to meet the UN 2030 Agenda. This study is supported by the sustainability disclosure framework and stakeholder theory, based on the dependence of resources and descriptive and instrumental approaches to describe, analyse and map, through multi-stakeholder partnerships, the sustainability initiatives and practices adopted by cruise corporations. A systematic manual content analysis has been developed on sustainability reporting published by corporations.

According to the descriptive and instrumental approaches and the dependence resources construct of the stakeholder theory, this study highlights the typology and nature of partnerships with SDGs, and their strategic role in achieving them, although cruise corporations do not highlight in their sustainability reporting the measures of effectiveness regarding the relationship between single partnerships and targets reached for each SDG.

Recommendations at the managerial level are put forward to support cruise corporations’ initiatives and practices to meet UN 2030 Agenda. This study suggests to governors of corporations the cooperation between the cruise industry and institutions at the local, national and international levels for promoting institutional interventions at the infrastructure and economic level.

This study provides further insights into the under-researched topic of sustainability disclosure within the cruise industry, adopting the lens of stakeholder theory from the partnerships’ perspective. To the best of the authors’ knowledge, this is the first study to adopt the analysis of the SDG practices under the lens of the stakeholder theory, based on the dependence of resources and descriptive and instrumental approaches to identify, map and analyse the multi-stakeholder partnerships as an enabling key to meet UN 2030 Agenda in the cruise industry.

The consolidation process and morphology evolution in ceramics-based additive manufacturing (AM) are still not well-understood. As a way to better understand the ceramic selective laser sintering (SLS), a dynamic three-dimensional computational model was developed to forecast thermal behavior of hydroxyapatite (HA) bioceramic.

AM has revolutionized automotive, biomedical and aerospace industries, among many others. AM provides design and geometric freedom, rapid product customization and manufacturing flexibility through its layer-by-layer technique. However, a very limited number of materials are printable because of rapid melting and solidification hysteresis. Melting-solidification dynamics in powder bed fusion are usually correlated with welding, often ignoring the intrinsic properties of the laser irradiation; unsurprisingly, the printable materials are mostly the well-known weldable materials.

The consolidation mechanism of HA was identified during its processing in a ceramic SLS device, then the effect of the laser energy density was studied to see how it affects the processing window. Premature sintering and sintering regimes were revealed and elaborated in detail. The full consolidation beyond sintering was also revealed along with its interaction to baseplate.

These findings provide important insight into the consolidation mechanism of HA ceramics, which will be the cornerstone for extending the range of materials in laser powder bed fusion of ceramics.

Between 2020 and spring 2022, health safety was the new pressing concern among the risks at major events. It seemed that it – respectively hygiene as part of infection control – was as important as event safety if an event in Germany was to be approved. Problems aroused in terms of an equal implementation in practice. This article therefore addresses how safety and hygiene aspects interacted during event planning and implementation phases.

The authors draw on qualitative data from a German research project. They use results from eleven semi-structured expert interviews and four field observations at major events. One guiding assumption in the content analysis is that there are major interrelations between event and health safety concepts, which become visible during planning and the implementation of event-related technical, organisational and personal measures.

The empirical data shows that hygiene is not perceived as an integral part of event safety, but rather as a disconnected pillar beside the “classical” event safety. This is reflected in an imbalanced attention as well as in separate, disintegrated concepts. This disconnectedness leaves room for unwanted interplays between event and health safety as well as potential legitimacy facades.

Most studies to date focus on the effectiveness of hygiene concepts and impacts of COVID-19 on the event sector in general without taking a closer look at interactions between event safety and health safety.

This paper aims to examine the relationship between employee dynamic capabilities (EDCs), innovative work behavior (IWB) and job performance (JP) among nurses in public hospitals in Iraq. It also determines the mediating role of IWB in the relationship between EDC and JP.

This study uses structural equation modeling via partial least squares (PLS-SEM) and bootstrapping estimation to analyze the model. A total of 425 respondents participated in the survey, though only 372 participants completed all the items in the questionnaire. Hence, 372 responses were analyzed after data screening.

This study indicates that EDC has a positive correlation with IWB among nurses in public hospitals in Iraq. It also shows that IWB has a positive relationship with JP. It further demonstrates that IWB has a positive mediating effect on the relationship between EDC and JP among nurses in Iraq’s public hospitals.

The implication of this study is that EDC can significantly predict IWB, while the latter is a significant predictor of JP among nurses in public hospitals in Iraq. Besides, the relationship between EDC and JP is significantly mediated by IWB. However, as a cross-sectional investigation showing a single snapshot in time, this study has some limitations in terms of establishing strict causality among the variables. Rather than extensive actual data, the findings are based on a log compiled by a key respondent. The findings are obtained from a survey conducted in one country, but certain variables, such as EDC, may have varying implications across different countries. Hence, future research can focus on a diverse range of countries, which could be used to ascertain the findings’ generalizability.

This study advances our understanding of the direct effect of the exploration and exploitation variables as well as the mediating effect of IWB in the relationship between EDC and JP among nurses in public hospitals in Iraq.