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In 2004, City of Gardena was unable to meet its obligations on $26 million in debt. The authors examined City of Gardena financial reporting as of June 30, 2004 and 2003 to determine if the publicly available financial reports adequately disclosed the situation. Information about the long-term debt was properly displayed in the financial statements and disclosed in notes. There was no mention of the situation in the MD&A either year. The auditors’ did not include an explanatory paragraph highlighting the debt, nor did they issue a ‘substantial doubt about the ability to continue to exist as a going concern’ report. This paper examines existing accounting and auditing standards to determine their adequacy to protect the public interest.

Using tax abatements to spur economic development can be controversial. The potential benefits are stressed when abatements are granted, but subsequent reporting may be insufficient for citizens to hold governments accountable for actual results. We solicited perspectives on tax abatements from three user groups (citizens representing advocacy groups, county board members, and financial analysts) and county officials involved in financial reporting, budgeting, or property tax administration. Users and preparers expressed generally similar views about the need for reporting; however, some differences were evident in the degree of support for reporting specific information items and the format for making information available. We also found that much information desired by users is not available to them currently, and governments may need to create mechanisms to collect information.

Although the value of artificial intelligence (AI) has been acknowledged by companies, the literature shows challenges concerning AI-enabled business-to-business (B2B) marketing innovation, as well as the diversity of roles AI can play in this regard. Accordingly, this study investigates the approaches that AI can be used for enabling B2B marketing innovation.

Applying a bibliometric research method, this study systematically investigates the literature regarding AI-enabled B2B marketing. It synthesises state-of-the-art knowledge from 221 journal articles published between 1990 and 2021.

Apart from offering specific information regarding the most influential authors and most frequently cited articles, the study further categorises the use of AI for innovation in B2B marketing into five domains, identifying the main trends in the literature and suggesting directions for future research.

Through the five identified domains, practitioners can assess their current use of AI and identify their future needs in the relevant domains in order to make appropriate decisions on how to invest in AI. Thus, the research enables companies to realise their digital marketing innovation strategies through AI.

The research represents one of the first large-scale reviews of relevant literature on AI in B2B marketing by (1) obtaining and comparing the most influential works based on a series of analyses; (2) identifying five domains of research into how AI can be used for facilitating B2B marketing innovation and (3) classifying relevant articles into five different time periods in order to identify both past trends and future directions in this specific field.

This paper aims to design, develop and validate an instrument to measure employer branding by considering existing employee perceptions.

In this systematic research, the predominant factors of employer branding are identified through Pareto analysis; using structured questionnaire information and data collected from 423 employees. The number of items and dimensions was reduced by conducting exploratory factor analysis (EFA) and validated extracted dimensions using confirmatory factor analysis (CFA) using statistical software (SPSS-21). The designed scale was verified by applying relevant statistical techniques, including a multicollinearity test, construct validity, content validity, divergent validity, convergent validity and reliability test. Structural equation modeling (SEM) was performed using AMOS, to explore the interrelationship between the dimensions of the scale.

Considering the perception of existing employees, seven factors along with 24 items scale were designed and developed to measure the employer branding. The identified seven factors are; career development opportunities; compensation and benefits; corporate social responsibility; training and development; work environment; organizational culture; and work-life balance. The proposed model explains a total variance of 70.35% and the model fit indices are within the acceptable range, validity and statistical reliability are established for seven dimensions of employer branding.

Employer branding is studied from existing employee perspective by collecting responses from the employees of the IT sector only.

This validated scale is valuable for practitioners and academicians. The proposed dimensions in the scale may help practitioners explore the impact on the outcomes of organizations such as employee commitment, employee retention, employee satisfaction and total productivity. This novel instrument helps to measure employees' perception of their employers. Further, the authors identify the gaps and accordingly plan strategies to attract and retain the talented workforce.

The authors believe that this novel measuring instrument is comprehensive and the first of its kind. Employer branding has been modeled using SEM analysis by considering the perceptions of the present employees.

This chapter incorporates gender consciousness into critiques of the rational actor model by revisiting Carol Gilligan's account of moral development. Economics itself, led by the insights from game theory, is reexamining trust, altruism, reciprocity, and empathy. Behavioral economics further explores the implications of a more robust conception of human motivation. We argue that the most likely source for a comprehensive theory will come from the integration of behavioral economics with behavioral biology, and that this project depends on the insights from evolutionary analysis, genetics, and neuroscience. Considering the biological basis of human behavior, however, and, realistically considering the role of trust, altruism, reciprocity, and empathy in market transactions requires a reexamination of the role of gender in the construction of human society.

First, we revisit Gilligan, and argue that her articulation of relational feminism faltered, in part, because she could not identify the source of the stereotypically feminine. Second, we consider the ways in which the limitations of the rational actor model meant that law and economics could also not resolve the relational concerns that Gilligan raised. Third, we discuss the rediscovery of gender that is emerging from the gendered results of game theory trials and the new research on the biological basis of gender differences. Finally, we conclude that incorporating the insights of this new research into law and the social sciences will require a new methodology. Instead of narrow-minded focus on the incentive effects in the marginal transaction, we argue that reconsideration of stereotypically masculine and feminine traits requires an emphasis on balance.

This paper investigated the relationships among workaholism, work–family enrichment (work–life enrichment), and workplace incivility.

Data on workaholism, incivility, and work–family enrichment were collected through the administration of a survey on 414 employees of a public bank in Iran.

Workaholism and life–work enrichment were positively and negatively related to uncivil behaviors, respectively, and workaholism was positively associated with work–family enrichment. Overall, work–family enrichment did not act as a mediator variable between workaholism and uncivil behaviors.

Future researchers should consider public or private organizations and assess the different instigators of incivility considering the mediator or moderating role of gender.

Managers should focus on reducing workaholism and developing life–work enrichment in order to decrease uncivil behaviors.

Given the hard economic and complex political conditions in Iran and increasing likelihood of uncivil behaviors, the results of the present study offer ways to minimize workplace incivility in employees.

The study contributes to the research on uncivil behavior by improving the understanding of organizational and personal factors (workaholism and work–life enrichment) that can influence workplace incivility among employees working in public organizations. It also addresses the usefulness of examining work–life enrichment disposition in understanding the relationship between workaholism and workplace incivility.

This study aims to determine the mall criteria that are the most crucial for the youth market by determining the winning brand in comparison to other offerings to understand what is required to gain a competitive advantage and to differentiate a mall from its rivals.

This study chose the Stochastic Multicriteria Acceptability Analysis-2 method to evaluate the mall preferences of young people. By using this method, the various criteria were evaluated for more than one alternative to find the best solution. JSMA program was used to analyze the data. The survey was administered using the mall intercept method to reduce sample bias.

The study identifies that the criteria that have the highest impact on the mall preferences of young people are the mall campaigns for loyal customers; the traffic in the mall locality and the mall’s parking facilities; the mall’s facilities for disabled people; the quality of the mall locality; and the quality of the people visiting the mall. The study reveals that a mall’s physical features, its facilities and the criteria related to employees have a very low impact on the mall choices of young people. The study further finds that the youth market has very low satisfaction levels for all of the identified criteria. This study reveals that this macro accessibility criterion is less relevant for the youth market than for the general population.

Despite the importance of this market, there is insufficient research on the shopping behavior of young people. They have a considerable impact on the purchasing decisions of their families, significant disposable income and constitute the future market for the sector. This study uniquely enables the sequential ordering of customers’ decision-making criteria and determines the effectiveness or impact of these criteria in the mall sector.