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E‐Teaching as the use of information and communication technology (ICT) in education is of growing importance for educational theory and practice. Many universities and other higher education institutions use ICT to support teaching. However, there are contradicting opinions about the value and outcome of e‐teaching. This paper starts with a review of the literature on e‐teaching and uses this as a basis for distilling success factors for e‐teaching. It then discusses the case study of an e‐voting system used for giving student feedback and marking student presentations. The case study is critically discussed in the light of the success factors developed earlier. The conclusion is that e‐teaching, in order to be successful, should be embedded in the organisational and individual teaching philosophy.

This study aims to investigate the influence of image and reputation of imported fresh fruits on consumer satisfaction and purchase intentions. The moderating role of familiarity with imported fruits was also assessed.

A total of 332 Taiwanese consumers who had purchased imported Korean pears participated using an online survey and were grouped based on their familiarity to Korean pears. Multi-group analysis with structural equation modeling was used to test the hypotheses.

Image and reputation of imported Korean pears were identified as predictors of the satisfaction and purchase intention. Multi-group analysis results found the moderating effect of familiarity between image and satisfaction. Images were identified as predictors of the satisfaction and purchase intention of imported Korean pears for consumers with low familiarity, whereas image did not show any influence on satisfaction for consumers with high familiarity.

This study can contribute to the limited understanding of imported fresh fruit markets and provides insights into familiarity for consuming imported fresh fruits.

Prior research (Harrast, Olsen, & Sun, 2023) analyzes the eight emerging topics to be included in future CPA exams and discusses their importance to career success and appropriate teaching locus in light of survey evidence. They find that the general topic of data analytics is the most important of the eight emerging topics. To further understand the topics most important to career success, this study analyzes subtopics underlying the eight emerging topics. The results show that advanced Excel analysis tools, data visualization, and data extraction, transformation, and loading (ETL) are the most important data analytics subskills for career success according to professionals and that these topics should be both introduced and emphasized in the accounting curriculum. The results provide useful information to educators to prioritize general emerging topics and specific subtopics in the accounting curriculum by taking into account the most pressing needs of the profession.

This chapter proposes augmenting a simple income stock price model with spatial structures to evaluate the significance of real and financial linkages in instigating stock market contagion. The treatment is premised upon the clustering of excessive returns and volatilities during the Subprime crisis envisaged from our regime switching analysis over a long time span, and the presence of spatial autocorrelation in the baseline income stock model. With the channel factors manifested as spatial weights, this chapter explores specifications of explicit interrelated stock price returns and implicit spatial autocorrelation in the error term for the 3-year period from 2007 to 2009. Model validity is authenticated by way of model choice and spatial weight selection. The finding shows that spatial dependence in either specification is not too sizable indicating that contagion is not spreading fast in the sample period. Of the various factors considered, non-performing loans, market liquidity, and credit to deposit ratio turn out to be the most important transmission factors. Current account balance, net FDI flows, and size of GDP are among the least significant media. In sum, these suggest that financial linkages could play a more important role in facilitating shock transmission when compared to real linkages such as trade.

This paper aims to investigate the reaction to the use of senior models in ads by older consumers while taking into account their spiritual dimension in the context of ageing.

This research relies on a qualitative approach and the narrative analysis of 40 transcribed interviews with older adults of age 50-83.

Interviews with senior respondents confirm that ageing is a challenging individual process in the context of which spiritual needs emerge. Taking these needs into account helps understand the reaction of older consumers to the use of senior models in ads. It also reveals the potential of this marketing practice to respond to spiritual needs in the context of ageing.

This paper contributes to the understanding of older consumers’ reaction to the senior models they see in ads. It reveals the necessity to take spiritual needs into account to fully understand consumer behavior at old age. This paper contributes to the understanding of older consumers’ reaction to the senior models they see in ads. It reveals the necessity to take spiritual needs into account to fully understand consumer behavior at old age.

This paper provides practical guidance to advertising professionals on the use of senior models in ads.

This research reveals that the adequate representation of older models in advertisements can help fight the negative stereotypes associated with ageing and contributes to highlighting the major role played by older adults in society.

This research is the first to investigate the relationship of older consumers to the senior models used in advertisements while taking into account their spiritual dimension. It extends the existing research on older consumers and advertising, especially their perception of senior models.

The purpose of this study is to analyze the determinants of transnational business ties (i.e. ties with the country of origin) and to investigate their impact on the economic performance of immigrant firms.

Based on the representative survey conducted among 259 foreign-born immigrant entrepreneurs in Marche region (Central Italy), the study investigates the determinants of having transnational ties with countries of origin. Then it compares the effect of transnational ties and the effect of alternative domestic ethnic business ties on the performance of immigrant firms.

This study demonstrates that having transnational ties is more likely for individuals with former entrepreneurial experience in the home countries and with higher education acquired in Italy. The performance of immigrant firms in the 2014–2016 period (measured by the level of revenues) is positively related to transnational ties – this effect is very strong and significant. On the other hand, reliance on the domestic ethnic ties (i.e. ties with co-ethnic population in Italy) is one of the key factors that inhibits further growth of immigrant enterprises.

This study advances the understanding of how immigrant entrepreneurs create transnational business ties with their home countries. Additionally, this research contributes to the existing literature on immigrant entrepreneurship, by explaining the role of heterogeneous business ties: transnational connections, domestic ties with co-ethnic partners and ties with individuals from native population (in this case: Italy) for the entrepreneurial performance. Consequently, it offers recommendations for policy-makers willing to encourage entrepreneurial activities of immigrants in host countries and to their counterparts in home countries, who are planning to use the advantage diaspora entrepreneurial potential for the benefit of their economies.

The purpose of this paper is to investigate the effect of the determinants of corporate effective tax rates (ETR) of listed companies in euro area.

With a large and recent panel of 2,870 listed companies for the period 2005–2016, the authors use the generalized moments method (GMM) to estimate global models for three groups of countries and specific models for six selected countries: Germany, Spain, France, Italy, Belgium and Greece.

The results confirm that ETR have different determinants depending on the countries analyzed. There is a significantly positive relationship with leverage and negative with size and financial profitability. However, economic profitability shows a statistically positive effect in the new members, but negative effect on old ones. In the individual analysis, Germany and Spain maintain this negative association with return on assets (ROA), but Belgium and Greece show a positive effect. The effect of the economic cycle shows statistically relevant, negatively in Germany but positively in Belgium and Greece.

This paper makes a novel contribution to the current debate on the need for harmonization of corporate income tax in the European Union (EU). For the first time, the group of countries whose common currency is the euro is considered with a great level of detail. In addition, the impact derived from the enlargement of the euro area and the individual analysis of the main countries is included. The European authorities must take into account the specific differences found in the ETR determinants because it hinders to take measures that limit tax competition.

El propósito de este artículo es investigar el efecto de los determinantes del tipo impositivo efectivo (TIE) del impuesto de sociedades de las empresas que cotizan en la zona del euro.

Utilizando un panel de 2,870 compañías cotizadas en el período 2005–2016, los autores utilizan el Método de Momentos Generalizados (GMM) para estimar modelos globales para tres grupos de países y modelos específicos para los seis países seleccionados: Alemania, España, Francia, Italia, Bélgica y Grecia.

Los resultados confirman que el TIE tiene diferentes determinantes en función de los países analizados. Entre antiguos y nuevos miembros se evidencia una relación significativamente positiva con el apalancamiento y negativa con el tamaño y la rentabilidad financiera. Sin embargo, la rentabilidad económica muestra una relación estadísticamente positiva en los nuevos, pero negativa en los antiguos. En el análisis individual, Alemania y España mantienen esta asociación negativa con el ROA, pero Bélgica y Grecia evidencian un efecto positivo. El efecto del ciclo económico sí resulta estadísticamente relevante, de forma negativa en Alemania, pero positiva en Bélgica y Grecia.

Este artículo hace una novedosa contribución al debate actual sobre la necesidad de armonizar del impuesto de sociedades en la Unión Europea. Por primera vez, se considera el grupo de países cuya moneda común es el euro con gran nivel de detalle, así como el impacto de su ampliación y la comparativa individual entre sus principales países. Las autoridades europeas deberían tener en cuenta las específicas diferencias encontradas en los determinantes del ETR, tanto entre antiguos y nuevos miembros como por países, porque dificultan la adopción de medidas de armonización que limiten la competencia fiscal entre países comunes.

This study uses a multi-level framework to systematically summarize and synthesize the empirical literature on determinants of sustainability disclosure.

This review study is based on 159 empirical studies examining determinants of sustainability disclosure and published in Charted Association of Business Schools (CABS) ranked journals over the last 40 years.

Companies are experiencing multi-level pressures for sustainability disclosure. Macro-level variables include political, legal, social-cultural and international pressures. Meso-level factors include customers' concerns, shareholders’ and investors' demands, industry-level variables and media coverage. Micro-level factors include the firm-level governance mechanisms, executives' reporting attitude and role of sustainability promoting institutions. Unlike in developed markets, companies in developing markets feel minimal public pressure for sustainability disclosure but rather are influenced by international NGOs, the media and international buyers. Multi-level and multitude of pressures for sustainability disclosure explains the widely observed differences between studies.

This research presents the most extensive systematic review of the extant sustainability disclosure literature and is the first study to group determinants into micro-, meso- and macro-level components using multi-level analysis.