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The purpose of this paper is to propose a Clarke-Groves Tax (CGT) type as a remedy to the criticism that the implementation of Eurobonds has raised regarding the risk of undermining fiscal discipline. In this model, a government minimizes its sovereign debt-to-GDP ratio in a given period and decides whether to join a common sovereign debt club. In doing so, it exposes itself to a positive or negative tax burden while benefiting from the liquidity premium involved in creating a secure asset. The authors found that the introduction of this tax may prevent free riding behaviours if Eurobonds were to be implemented. To illustrate this, the authors provide some numerical simulations for the Eurozone.

In the model presented, a government which optimizes a social utility function decides whether to join the common debt club.

The adoption of the proposed tax could prevent free-riding behaviours and, therefore, encourages participation by those countries with lower debt levels that would have not otherwise taken part in this common debt mechanism. Under certain circumstances, we can expect the utility of all members of this club to improve. The bias in the distribution of gains might be mitigated by regulating the tax rule determining the magnitude of payment/reward. The proportion of the liquidity premium, arising from the implementation of a sovereign safe asset, has a decisive impact on the degree of the governments’ utility enhancement.

The adoption of a CGT would require Eurobonds club members to reach an agreement on “the” theoretical model for determining the sovereign debt yield. One of the limitations of this model is considering the debt-to-GDP ratio as the sole determinant of public debt yields. Moreover, the authors assumed the relationship between the debt-to-GDP ratio and funding costs to be identical for all countries. Any progress in the implementation of the proposed transfer scheme would require a more realistic and in-depth analysis.

A new fiscal rule based on compensating countries with lower public debt levels could be a way to mitigate free-riding problems if a Eurobond mechanism is to be established.

This fiscal rule has not been proposed or analysed before in a context such as that considered by this paper.

The purpose of this paper is to present the approach taken within the PrimeLife project for designing user‐friendly privacy policy interfaces for the PrimeLife Policy Language (PPL) and report on the lessons learned when designing interfaces for privacy policy management and display.

Taking an iterative process of design, the authors developed the interface of the “Send Data?” prototype, a browser extension designed and developed to deal with the powerful features provided by PPL, and having the purpose of helping users to make conscious decisions on the dissemination of their personal information. The proposed interface introduces the novel features of “on the fly” privacy management, predefined levels of privacy settings, and simplified selection of anonymous credentials. The last iteration of the prototype has been tested using a cognitive walkthrough approach.

Results from usability tests show that users understood and appreciate most of the features contained within the interface and they perceived their benefit for protecting their privacy online. However, improvement is still needed in order to make the display and management of privacy policies more intuitive and seamless. Showing privacy mismatches inside a two‐dimensional table was preferred by users in general.

The paper introduces the novelty of “on the fly” privacy management, which lets users adapt and organize their own privacy preferences whilst an online transaction takes place, Also, it allows users to select credentials to identify themselves in a simpler manner.

The objective of the work is to show the way in which creativity can influence entrepreneurial activity in Latin America. To do this, a review was made of the work related to: the mechanisms and contexts that stimulate creativity in business activities both internationally and in the region; and those that account for the contextual frameworks that favor or inhibit the development of business activity. Based on the above, it was reviewed in a more specific way, to what extent the link between creativity and entrepreneurship works or does not work in different types of companies such as small rural companies, women's businesses, and informal ones. In the last section of the chapter, with data constructed from the GEM, the impact of the context is shown to understand the geographical, historical, cultural, and institutional variations in the actions of entrepreneurship and creativity in the region, and with it, qualify the global studies on their relation.

The influence of digital media and information technology on architecture is increasingly evident. Architectural design, practice, fabrication and construction are increasingly aided by and dependent on digital technology. The proliferation of computers and telecomputing in design education and practice has resulted in a major paradigm shift and a reorientation in theoretical and conceptual assumptions considered to be central to traditional design education and practice.

The study set out to understand how the regional competitiveness index (RCI) in the department of Ancash related to the human development index (HDI) from 2008 to 2021. For a more complete understanding of the findings, each component or dimension of the RCI was analyzed. Ancash's HDI and its competitiveness index over a 14-year period were used as the population for this applied, longitudinal, descriptive-correlational study, which was based on secondary data extracted from the “Instituto Nacional de Estadística e Informática” (INEI) and business school of the Pontificia Universidad Católica del Perú (CENTRUM) statistical databases. Multiple linear regression was used to find the relationship. The research found a strong and positive correlation between regional competitiveness and human development between 2008 and 2021. No correlations were found between the HDI and the health, education, employment, or institutional dimensions of regional competitiveness, but direct and significant correlations were established between the economic environment and the HDI and between the infrastructure dimension and the HDI.

This paper aims to build and analyse the validity and reliability of a measurement scale that establishes the relationship between conditions of knowledge management, innovation capability and firm performance in Colombian New Technology-Based Firms (NTBFs).

An instrumental study was carried out because of the design and revision of the psychometric properties of a scale. The techniques used for the statistical analysis were carried out in three sequences, namely, the first consists in collecting validity evidence based on test content; the second in an exploratory and confirmatory factor analysis to gather validity evidence based on internal structure; and third, estimate the test reliability of internal consistency through omega coefficient.

The results obtained show that the proposed measurement scale complies with the psychometrics properties required for a measurement instrument in social sciences.

The model of measurement scale, including three important constructs for firms, namely, conditions of knowledge management, innovation capability and firm performance, were not tested before for NTBFs. In this way, the present study contributes to the business sector. Finally, this scale can be useful to measure the variables studied in NTBFs of other countries, considering strategic purpose, flexible structure, information and communications technology and internal environment as internal conditions, and, as an external condition, the competitive environment, as conditions of knowledge management; exploration, exploitation and organizational ambidexterity as elements of innovation capability; and the non-economic performance and economic performance as one-dimensional structures.

The purpose of this paper is to identify the principal success factors of a software project structured upon the basis of the viable system model (VSM).

To do so, an exploratory empirical analysis is conducted of a set of software projects, in which the degree of compliance with the requirements set down by the VSM and the success rating of their development are identified.

The results of the study indicate that the most influential factors in achieving global viability in a software project are the local environment, the organizational units and the intelligent system. Building on those factors, a mathematical prediction model is developed, reaching an accuracy of 63.16 percent in its predictions.

The authors wish to point out that due to the number of projects employed in the statistical analysis, the results have to be interpreted with caution and are of an exploratory nature.

The authors seek to show that the VSM is an extremely useful tool for the management of software projects and, by extension, projects of a general nature. The authors therefore suggest that knowledge of VSM would be of incalculable value for managers wishing to manage projects successfully and to survive in such a complex and rapidly changing environment as the software project environment is. Its application allows us to diagnose and to detect the critical factors to achieve such success.

In addition, the research seeks to increase the universality of VSM, contributing to a better understanding of it and a better and greater formalization of it in favor of its acceptance and its practical use, seeking in this way to palliate some critical principals related to its abstraction and limited applicability and to increase its rigor and validity as an instrument for the diagnosis and the design of viable organizations.

The novelty of this study is therefore principally found in the application of the VSM to the organizational structure of a software project in such a way that it allows us to detect key factors in its success. Besides, building on the validation of this proposal through the completion of a quantitative empirical analysis, this study also offers a prediction mathematical model that relates key factors with the success of the project.

The purposes of the present study were to analyse: (1) if there is a hierarchical relationship between cognitive dimension (attention) and emotional dimension (enthusiasm); (2) to what extent the cognitive and emotional dimensions of the customer engagement (CE) affect loyalty to consumer brands in traditional settings and in social media; and (3) if involvement moderates the relationships between cognitive and emotional dimensions of CE and between each CE dimension and the two kinds of loyalties (offline and social media).

The authors applied structural equation model on a sample of 272 passengers of main airlines operating the domestic Argentinian market in 2018. The authors also used multigroup analysis to combine involvement as a moderator variable.

Cognitive dimensions of engagement (attention) had a direct and positive effect on the emotional engagement (measured by enthusiasm). Capturing the attention of passengers is key to maintaining their loyalty both in offline and online environments, especially if they are lowly involved with brands.

The present study suggests and tests a model for the consequences of CE as a multidimensional construct in a specific service context.

Following the attitude formation approach and the hierarchy of effect of advertising theory, this study researched the dynamic of relationship between cognitive and emotional dimensions of CE. The results contribute on the line of considering CE as a process, including stages that consumers go through until they achieve the engagement with the brand. The results offer evidence of the specific impact of each CE dimension on loyalty at two environments (offline and social media).

本研究有以下三個目標：

(1) 、探討認知維度 (注意) 與情緒維度 (熱忱) 之間是否存在著一個等級關係;

(2) 、瞭解顧客契合的認知維度和情緒維度、分別在傳統的設置裡，以及在社交媒體內，影響消費者品牌忠誠的程度;和.

(3) 、研究參與會否調節顧客契合的認知維度和情緒維度之間的關係;再者，參與會否調節顧客契合每個維度與兩類忠誠 (即離線和社交媒體) 之間的關係。

我們以結構方程模型，分析一個涵蓋於2018年在阿根廷國內市場營運的主要航空公司272名乘客的樣本，我們亦以多組分析，把參與作為調節變數，合併在一起。

研究結果顯示，顧客契合的認知維度對情緒維度 (以熱忱來計量) 有直接和積極的影響。研究結果亦顯示，若要在離線、以及在網絡環境下維持乘客的忠誠，最重要的是公司需取得他們的注意，特別是當他們談及品牌時是卑微的。

本研究為瞭解在一個特定服務業的背景裡，顧客契合、作為多元的構建會帶來的結果，建議並測試了一個模型。

研究人員使用態度形成的理念和廣告的階層效果理論，去探討顧客契合的認知維度與情緒維度之間的關係的動態。研究的貢獻、在於視顧客契合為一個過程，而這個過程，包括了消費者若要與品牌齧合所需經過的階段。另外，研究結果為每個顧客契合，在離線和社交媒體兩個環境裡，對忠誠所產生特定的影響提供了證據。

The research focuses on a survey addressed to specialists in the field of financial audit. The purpose is to find out their opinion on aspects related to tax audit, principally in its private but also in its public dimension. Some conclusions are: scope – a high percentage (75 percent) thinks that the scope of a financial audit with respect to tax field should approach all the non‐prescribed tax exercises; tools – the four most important tools used to obtain evidence of a fiscal situation of a company are the following: global similarities (71 percent); external confirmations (56 percent); computer systems (54 percent) and dynamic analysis (53 percent); and responsibility – there exists a slight disagreement about the hypothesis that the auditor may be responsible for the quantification of a probable contingency, but 56.4 percent of the respondents consider the auditor is responsible for a fiscal fraud when (s)he has deliberately hid information about it.