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Drawing upon the motivational affordance theory, this paper aims to investigate how gamification design and human motivational needs are associated in extant literature.

The authors conducted a literature analysis of 60 journal articles that studied motivational influences of gamification in information technology design. Content analysis was used to identify game design features and motivation variables studied in prior literature, and correspondence analysis was used to show the co-occurrence of game design features and basic motivational needs.

The results showed that four types of game design features and eight basic motivational needs are studied in this pool of literature. Correspondence analysis indicates some interesting associations between game design features and basic human needs.

This research used a motivational affordance perspective to interpret the impact of game design features and suggested directions for future investigations. It is limited due to its sample size and considered as an exploratory study.

This research provided suggestions for technology designers that game design features vary in their motivational influence, and therefore, game design features should be used accordingly to meet users’ motivational needs.

This research is one of initial studies which explored the association between game design features and basic motivational needs. The findings of this study provide the groundwork for guidelines and strategies to facilitate motivational design in information technology.

The purpose of this paper is to study the participation behaviors in the context of crowdsourcing projects from the perspective of gamification.

This paper first proposed a model to depict the effect of four categories of game elements on three types of motivation based upon several motivation theories, which may, in turn, influence user participation. Then, 5 × 2 between-subject Web experiments were designed for collecting data and validating this model.

Game elements which provide participants with rewards and recognitions or remind participants of the completion progress of their tasks may positively influence the extrinsic motivation, whereas game elements which can help create a fantasy scene may strengthen intrinsic motivation. Besides, recognition-kind and progress-kind game elements may trigger the internalization of extrinsic motivation. In addition, when a task is of high complexity, the effects from game elements on extrinsic motivation and intrinsic motivation will be less prominent, whereas the internalization of extrinsic motivation may benefit from the increase of task complexity.

This study may uncover the motivation mechanism of several different kinds of game elements, which may help to find which game elements are more effective in enhancing engagement and participation in crowdsourcing projects. Besides, as task complexity is used as a moderator, one may be able to identify whether task complexity is able to influence the effects from game elements on motivations. Last, but not the least, this study will indicate the interrelationship between game elements, individual motivation and user participation, which can be adapted by other scholars.

The purpose of the research is to analyze the factors that determine the intention of small- and medium-sized enterprises (SMEs) to adopt the Metaverse. For this purpose, the analysis of the effort expectancy and performance expectancy of the constructs in relation to business satisfaction is proposed.

The analysis was performed on a sample of 182 Spanish SMEs in the technology sector, using a PLS-SEM approach for development. For the confirmation of the model and its results, an analysis with PLSpredict was performed, obtaining a high predictive capacity of the model.

After the analysis of the model proposed in this research, it is recorded that the valuation of the effort to be made and the possible performance expected by the companies does not directly determine the intention to use immersive technology in their strategic behavior. Instead, the results obtained indicate that business satisfaction will involve obtaining information, reducing uncertainty and analyzing the competition necessary for approaching this new virtual environment.

The study represents one of the first approaches to the intention of business behavior in the development of performance strategies within Metaverse systems. So far, the literature has approached immersive systems from perspectives close to consumer behavior, but the study of strategic business behavior has been left aside due to the high degree of experimentalism of this field of study and its scientific approach. The present study aims to contribute to the knowledge of the factors involved in the intention to use the Metaverse by SMEs interested in this field.

In this chapter, rephrasing Spivak's question into ‘can subaltern children speak?’, I reorient the research on China's gigantic population of children and youths in rural migrant families towards a critical interpretative approach. Based on life history and longitudinal ethnographic interview gathered with three cases, I unpack the multiple meanings migrants' children attach to mobility in their childhood experiences. First, despite emotional difficulties, children see their parents' out-migration more as a ‘mobility imperative’ than their abandonment of parental responsibilities, which should be contextualized in China's long-term urban-biased social policies and the resultant development gaps in rural and urban societies. Second, the seemingly ‘unstable’ and ‘flexible’ mobility patterns observed in migrant families should be understood in relation to a long-term family social mobility strategy to promote children's educational achievement and future attainment. The combination of absent class politics in an illiberal society with an enduring ideology of education-based meritocracy in Confucianism makes this strategy a culturally legitimate channel of social struggle for recognition and respect for the subaltern. Last, children in migrant families are active contributors to their families' everyday organization amidst mobilities through sharing care and household responsibilities, and developing temporal and mobility strategies to keep alive intergenerational exchanges and family togetherness. The study uncovers coexisting resilience and vulnerabilities of migrants' children in their ‘doing class’ in contemporary China. It also contributes insights into our understanding of the diversity of childhoods in Asian societies at the intersection of familyhood, class dynamics and cultural politics.

This study aims to assess the use of variational quantum imaginary time evolution for solving partial differential equations using real-amplitude ansätze with full circular entangling layers. A graphical mapping technique for encoding impulse functions is also proposed.

The Smoluchowski equation, including the Derjaguin–Landau–Verwey–Overbeek potential energy, is solved to simulate colloidal deposition on a planar wall. The performance of different types of entangling layers and over-parameterization is evaluated.

Colloidal transport can be modelled adequately with variational quantum simulations. Full circular entangling layers with real-amplitude ansätze lead to higher-fidelity solutions. In most cases, the proposed graphical mapping technique requires only a single bit-flip with a parametric gate. Over-parameterization is necessary to satisfy certain physical boundary conditions, and higher-order time-stepping reduces norm errors.

Variational quantum simulation can solve partial differential equations using near-term quantum devices. The proposed graphical mapping technique could potentially aid quantum simulations for certain applications.

This study shows a concrete application of variational quantum simulation methods in solving practically relevant partial differential equations. It also provides insight into the performance of different types of entangling layers and over-parameterization. The proposed graphical mapping technique could be valuable for quantum simulation implementations. The findings contribute to the growing body of research on using variational quantum simulations for solving partial differential equations.

This research aims to examine the association between political connection and tax aggressiveness during the COVID-19 pandemic and the role of business ethics in the association between political connection and tax aggressiveness.

This study employs a multiple regression method for 147 manufacturing firms listed on the Indonesia Stock Exchange during the pandemic era.

Political connection has no association with tax aggressiveness. However, political connection has a negative (positive) association with tax aggressiveness in more (less) ethical firms. The results are robust after controlling for year-fixed effects, endogeneity issues and other tax aggressiveness measurements.

Political connection is often cited as the driver of unethical business, including tax aggressiveness. However, this paper claims and finds that political connection is a double-edged sword. Ethical firms use political connection to reduce their tax aggressiveness, and vice versa. Previous research has paid little attention to this topic. This paper also uses COVID-19 as a natural experiment to highlight the importance of corporate social responsibility activities as business ethics.

An emerging line of research examining the role of numerological superstition in the capital market shows that it has significant impact on investor behavior (Bhattacharya, Kuo, Lin, & Zhao, 2018; Hirshleifer, Jian, & Zhang 2018). However, to the authors’ best knowledge, there is a dearth of evidence on whether numerological superstition affects corporate behavior. This study fills this void by examining the association between investors’ numerological superstition and earnings management using Chinese data.

Chinese culture views 6 and 8 as lucky numbers. Using Chinese publicly traded firms, the authors examine the relation between investors’ numerological superstition and corporate financial reporting behavior.

The results suggest that firms reporting lucky earnings-per-share (EPS) numbers ending with 6 or 8 are more likely to engage in earnings management. These firms also raise more capital through seasoned equity offerings in the following year; however, they do not have more capital investments. Instead, their controlling shareholders siphon a significant amount of capital through related party transactions. Overall, the findings suggest that managers collude with controlling shareholders to manage earnings by exploiting the superstitious beliefs of minority shareholders.

To the authors’ best knowledge, there is a dearth of evidence on whether numerological superstition affects corporate behavior. This study fills this void by examining the association between investors’ numerological superstition and earnings management using Chinese data.

This study aims to take advantage of exporters’ product codes and examine the effects of government subsidization on corporate product strategies by focusing on the dimension of product differentiation.

This study uses harmonized system (HS) product codes to construct a novel measure of product differentiation among a sample of Chinese exporters during 2000–2012. It uses propensity score matching to construct a comparable sample of control firms for exporters receiving government subsidies, and then a difference-in-differences (DID) analysis is conducted.

This study finds that product differentiation decreases immediately upon receiving a government subsidy. This finding suggests that in an emerging market, firms use their subsidy to imitate competitors rather than increase innovation. Further analyses show that this effect is concentrated among wholly foreign-owned enterprises and firms that focus on general trade rather than processing trade. In addition, the authors find some evidence that government subsidization leads to an increase in the number of product lines and decreases in domestic value added and export product quality.

This study constructs a novel measure of product differentiation for a large sample of Chinese exporters and provides insights that government subsidization can affect corporate product strategies.

This study aims to investigate the association between the presence of a corporate social responsibility (CSR) committee and Sustainable Development Goals (SDGs) disclosure, as well as the moderating role of gender diversity in this relation.

The sample consists of 897 annual observations from 238 firms from Argentina, Brazil, Chile, Colombia, Mexico and Peru for 2018–2020. The data were collected from the Refinitiv database. The proposed model and hypotheses were tested using the feasible generalized least squares estimation technique with heteroscedasticity and panel-specific AR1 autocorrelation.

The results reveal that the presence of CSR committees positively influences the SDGs. Gender diversity positively moderates the relationship between CSR committees and SDGs. Leverage and firm size also positively impact the SDGs. On the other hand, board size and CEO duality negatively affect SDGs disclosure.

This study extends the scope of stakeholder theory by suggesting that CSR committees and gender diversity enable a better relationship for the firm with its stakeholders.

The findings support policymakers and managers in improving sustainability disclosure. In addition, the results demonstrate the importance of CSR committees and gender diversity to meet the stakeholders' demands.

This study demonstrates how firms can improve sustainability issues through gender diversity and CSR committees.

To the best of the authors’ knowledge, this study complements previous literature by being the first to examine the moderating effect of gender diversity on the association between CSR committees and SDGs disclosure in the Latin American context.

This study aims to take advantage of the unprecedented anti-corruption campaign launched in China in December 2012 and examine the effect of improved public governance on tunneling.

This study uses a sample of Shanghai and Shenzhen Stock Exchange listed companies from 2010 to 2014 and conduct regression analyses to investigate the effect of improved public governance attributed to the anti-corruption campaign on tunneling.

This study finds that the level of tunneling decreased significantly after the anti-corruption campaign, suggesting that increased public governance effectively curbs tunneling. Cross-sectional results show that this mitigating effect is more pronounced for non-SOE firms, especially non-SOE firms with political connections, firms audited by non-Big 8 auditors, firms with a large divergence between control rights and cash flow rights and firms located in areas with lower marketization.

This study highlights the importance of anti-corruption initiatives in improving public governance and in turn reducing tunneling. This study provides important implications for many other emerging economies to improve public governance.

This study contributes to the literature on the role of public governance in constraining corporate agency problems and advances the understanding of the economic consequences of China's anti-corruption campaign in the context of tunneling.