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This chapter explores young individuals’ attitude toward protection of personal data. Specifically, the discussion focuses on the General Data Protection Regulation (GDPR) and the introduction of a property right over personal data. To this end, a total of 10 in-depth interviews were conducted with both Albanian and Italian college students. Transcribed data from the interviews were analyzed through thematic analysis. Four main themes emerged from the interviews: (i) distrust toward the way personal data are used online, (ii) no change in behavior after the introduction of GDPR, (iii) limited knowledge regarding terms and conditions of websites, and (iv) individual desire for more control over his/her data. In light of the research findings, the present contribution highlights that, despite the GDPR enhances individuals’ data protection and rights, there is an intention–behavior gap that has been labeled in the literature as “privacy paradox.” Furthermore, findings reveal that treating personal data as a property right has pros and cons.

This brief history of the International Study Association on Teachers and Teaching (ISATT) documents developments and trends during the decade 2013–2023. To situate recent ISATT history, we begin with an overview of the association's first 30 years (1983–2012). The dominant theme of those early years was developing ISATT as a recognized and influential professional organization connecting researchers on teaching and teacher education from a growing list of nations and regions of the world. During the most recent decade, there has been a concerted effort toward broad internationalization through biennial conferences and regional meetings, and a growing network of national representatives from across the world. Also, the ISATT journal, Teachers and Teaching: Theory and Practice, the journal, which began in 1995, has published hundreds of peer-reviewed articles written by more than 1000 authors and coauthors, contributing to a growing body of knowledge about teaching and teacher education in many cultures. In the last 20 years and especially in the past 10, the locations of ISATT meetings have become significantly more diverse, following a trend of greater internationalization compared with ISATT's European and North American beginnings. At the same time, the number of ISATT members remains stable and small thereby preserving a collegial and collaborative tone in our exchanges. In sum, ISATT's recent decade finds the association intellectually healthy, successful in managing the challenges of the Covid-19 pandemic, and enriched by the proliferation of multinational points of view and styles of research.

The effects of environmental change are becoming more noticeable in the Lower Mekong Basin, where there is growing pressure on the agriculture-based livelihoods of communities living along the mainstream of the Mekong River. This chapter presents an investigation of temporal seasonal variability in four communities of Kratie Province, Cambodia, including identification of locally developed strategies to adapt to temporal changes in weather patterns. A mixed-methods approach was adopted, combining historical hydrometeorological data with participatory seasonal calendars and daily routine diaries. Seasonal calendars were compiled from nine workshops across four villages in Kratie Province, and daily diaries were collected from seven individuals across three villages. The results indicate that patterns in rainfall, flooding and drought have become more variable due to the impacts of environmental change; a phenomenon that will likely continue into the future. Without effective, locally appropriate adaptation measures, changing weather patterns will likely continue to have adverse impacts on communities in the region due to their reliance on reliable seasonal rainfall and flooding events for crop cultivation. Households and communities in the study region have already developed a number of approaches to mitigate the adverse impacts of environmental change. This research also reiterated the importance of incorporating both local knowledge and scientific data to gain the most accurate understanding of the impacts of environmental change in a given region.

Entrepreneurial orientation (EO) and entrepreneurial intentions (EI) both are prominent factors in the entrepreneurship domain to predict entrepreneurial behavior. Despite the fact, association between the EO sub-aspects and EI, as well as the indirect influence of the personality characteristic (Openness), has not been extensively investigated. The focus of this research study is to examine the association between sub-dimensions of EO, proactiveness, risk-taking, and innovativeness, and EI incorporating personality trait openness to experience (OTE) as mediating variable. Data is gathered from 164 professional course students. For the data analysis purpose, mediation analysis, multiple regression and confirmatory factor analysis (CFA) have been performed. Findings imply that all the sub-aspects of EO are significantly correlated with EI and personality trait OTE acted as mediating construct in link amidst EO and EI. Practical and theoretical contribution have been discussed in this study.

This study uses a descriptive casual design and survey random sampling from 115 observations from five-star, four-star and three-star hotels due to the fact that they provide employee staff feeding or complimentary service. The Pearson correlation and multiple regression were used to test the direct and mediating effects for linear relationships between income tax and financial performance. Tax on adjusted net income has a significant effect on net income and non-significant effect on return on asset (ROA). This means that the level of income tax paid by the hotels after reintegration of non-deductible charges including complimentary staff feeding and other allowances reduced their assets and turnover in general thus slowing reinvestment. The findings reveal that firm liquidity had a significant effect on ROA. This indicates that the income tax pay-out decreases hotels’ cash flow resulting on loan diversification leverage. Shareholders are therefore forgoing their shares for reinvestment in different businesses other than hotels. The findings also reveal a significant effect of firms’ age on income tax on hotels’ financial performance. Simply paying income taxes is not lowered by the hotels’ age thus endorsing the concept of paying tax when income is available and vice versa when there is no income. Since Rwanda promotes investment and doing business for the private sector, the tax base increases the tax collection amount instead of collecting a small amount on a few number of tax paying hotels. This commends the tax administration review and frequently harmonised the tax procedures to hospitality sector and is the key development of their financial performance, which had been used by the hotels of the developed countries like the USA and Europe. This will improve Rwanda’s competitiveness in hotel induction and sustain hospitality business investment with tax base for government. It was pragmatic that hotels may directly deduct all related expenses before income tax calculation while others assimilate them into other similar expenditures. There is no formal way for accounting these hotel expenses, whereas the category of staffs benefitting are mainly junior staffs who, in turn, are low-wage holders. This does not leave space for hotel owners to take out incentives therefore leaving out hotels’ darkness in their earnings returns and staff welfare. This chapter presented the directorial policy, philosophy and practices in tourism or hospitality (hotel) sector in Africa. It has become relevant for harmonisation of financial performance while including all life cycle practices of hotels like staff feeding or complimentary service. This chapter is classified as an empirical study.