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This case study is based on fraudulent press releases by Turbo Global Partners, Inc., an Over the Counter (OTC) traded public company in the United States. After the fraudulent press releases, the Securities and Exchange Commission (SEC) suspended the trading of securities of Turbo Global Partners, Inc. and filed a complaint against the company in the US District Court in the Middle District of Florida. This case study presents accounting students (Intermediate II and auditing students) with various concepts related to fraud, ethics, and financial reporting. Specifically, this case study presents the concepts related to (1) fraud triangle; (2) the impact of fraud to various stakeholders; (3) debt extinguishment; (4) analysis of financial statements; (5) accounting for intangible assets; (6) analytical procedures; and (7) SEC investigation and actions. This case provides students with an opportunity of active learning as they analyze a real-world case of fraud and access professional literature such as Accounting Standards Codification (ASC) and SEC documents.

This chapter addresses research results regarding the past and current messages disseminated about Carbon Capture, Usage and Storage (CCUS) in Romania, as well as how new messages about CCUS are perceived by stakeholders. The research was conducted within the ACT ALIGN CCUS Project, funded by the European Commission to accelerate the demonstration and implementation of CCUS by addressing specific R&D gaps across the CCUS chain (act-ccs.eu/align). Media analysis and website analysis were conducted in Romania to identify the current and past core messages about CCUS used in society, while focus group research was conducted to test new core messages among citizens in Romania. The media analysis results show that media coverage and representations of CCUS for the time periods analysed were low in Romania, while the overall tone of the articles identified was relatively positive, as expressed by the division of arguments in favour of versus against CCUS. The CCUS topic is scarce on stakeholder websites in Romania. The results of the focus group study show that participants in the industrial area considered both environmental and economic benefits important, whereas participants in the non-industrial area considered environmental benefits more important. Most of the participants in the two focus groups expressed concerns about the safety of storage and transport, expressing the need to prevent further climate change. The CCUS messages testing shows the need for clarity, accessibility and appeal to citizens’ personal interests. This research was relevant for investigating the public debate on CCUS technologies in its early stages of development.

Introduction: Sustainable marketing practices foster a company and its stakeholders’ environmental, social, and economic well-being while promoting products and services. An integrated approach to sustainability recognises these three interdependent pillars, seeking to unite together. Investing in renewable energy has triple-bottom-line benefits – reducing greenhouse gas emissions, creating jobs, and promoting economic growth. Sustainable marketing practices can be a win-win for companies and the environment.

Need of the Study: Studying and understanding the sustainable development goals (SDGs) are crucial for India and worldwide. Sustainable marketing is becoming increasingly important for companies as they seek to meet the growing demand for sustainable products and services. Sustainable marketing practices can help businesses reduce environmental impact, promoting eco-friendly products and services.

Purpose of the Study: The study focused on achieving the SDGs requires addressing all three pillars of sustainability together. The study explored the different sustainable marketing practices that companies adopt worldwide, how they contribute to environmental, social and economic stability, the benefits of such practices, and the challenges companies face in implementing them.

Methodology: The study is based on secondary data – 10 companies, out of which 5 brands are among the top 10 brands (Souromi, 2023) and 5 are within the top 20 international sustainable brands (Fashinza, 2020) belonging to the textile industry worldwide, were chosen and their sustainable marketing practices were identified and analysed.

Findings: The study highlights standard sustainable marketing practices adopted by different companies worldwide in the textile industry, exploring the contribution of sustainable marketing practices in achieving SDGs.

This chapter analyzes the efficiency levels of a circular economy (CE) with an emphasis on transaction costs. It examines the governance aspect of CE activities in comparison to the predominant linear value creation. Extant CE research in business studies tends to be descriptive and lacks a theoretical foundation, particularly in understanding CE management. Transaction cost theory explains efficiency in economic organizing, lending itself to the study of arrangements that maximize resource efficiency at continued economic virtue. The conceptualization proposes that CE transaction costs are greater than those within the linear economy (LE), primarily due to the uncertainties about reciprocal dependencies, looping material complexities, exchanging novel information, and increased contracting efforts. Geographically bounded and institutionally homogeneous CE initiatives may curb these rising costs. By bringing efficiency concerns into CE analysis, the chapter demonstrates the applicability of transaction cost theory and highlights CE relevance to international business by pointing out spatial choice implications.

The objective of this research conducted in the city of Cuenca is to elaborate on the management platform model of the smart tourist destination (STD). The chapter provides the components to develop such a system as a pilot plan. To maximize the impact of the proposed approach and enhance the decision-making capacities of local actors, the metrics that the Inter-American Development Bank (IDB) developed for the so-called intermediate cities in the study “Cuenca Sustainable City” are used. The platform (www.smarturcuenca.com) considers the transcendence of the current reality of the tourism sector, which is open to multidisciplinary work with other sectors to promote the rational use of cultural and natural resources through the Internet of Things (IoT).

“First principles” of international business (IB) thinking should be applied systematically when assessing the functioning of internationally operating firms. The most important first principle is that entrepreneurially oriented firms seek to create, deliver and capture economic value through cross-border linkages. Such linkages invariably require complementary resources from a variety of parties with idiosyncratic vulnerabilities to be meshed. Starting from first principles allows bringing to light evidence-based insight. For instance, most companies are not global and even the world’s largest firms rarely change the location of key strategic functions. International new ventures (INVs), emerging economy multinational enterprises (MNEs) and family firms face unique vulnerabilities but also command resources that can be used to create value across borders. The quest for “optimal” international diversification appears to be a futile academic exercise, and in emerging economies with institutional voids, relational networks – and more broadly, informal institutions – are unlikely to function as scalable substitutes for formal institutions. In global value chains (GVCs), many lead firms and their partners have been able to craft governance mechanisms that reduce bounded rationality and bounded reliability challenges, and it is also critical for them to use governance as a tool to create entrepreneurial space. Finally, many of the world’s largest companies have been on successful trajectories toward reducing their climate change footprint for a few decades. But these firm-specific trajectories are fraught with challenges and cannot just be imposed via unilateral, macro-level targets decided upon by individuals and institutions lacking a clear understanding of innovation and capital expenditure processes in business.

Coronavirus illness is an irresistible infection instigated by a newfound coronavirus. Social distancing was identified as the most effective preventive measure, and it has shifted the teaching to online mode. The present study explored the various perceptions held by students while attending the classes during COVID-19. Primary data have been obtained for the fulfillment of the objective of the study. The data were analyzed with descriptive and inferential statistics. It was exhibited that students specified that online teaching provides real-world skills followed by financial benefits, active learning, recorded lectures, comfortable, ease of access, safe, flexible timings, interactive, and build self-confidence. However, various challenges in online classes were less interaction, technical issues, network issues, lack of self-discipline, social isolation, family distractions, difficult e-learning tools, etc. Logit regression provided that willingness to attend online classes in post COVID-19 was associated with age, gender, IT skills, prior experience, and location. Application of e-learning posed several challenges and possibilities throughout the entire field of education throughout the pandemic. The study suggested the need to address the various challenges faced by the students on immediate basis. It was recommended that training programs can help to prepare the students to take the benefits of digital education platforms.