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The purpose of this paper is to review research about China’s individual tax compliance. While empirical research in this jurisdiction is still in its infancy, the scale of the problem might be under estimated, or at least over looked. Comparatively, tax compliance as a subject matter has received considerable attention in developed Western economies, where the data had revealed an increasing trend of taxpayers not complying with their tax obligations. Although, this issue had not received as much attention by the Chinese government, as the world’s second largest economy and one of the most populous nations in the world, tax compliance is of critical importance to the Chinese economy and welfare of its citizens. Therefore, it is crucial that a review about China’s tax compliance research should be conducted to identify gaps in the literature.

This paper focuses specifically on a review of empirical research about China’s individual tax compliance. While, this work is primarily descriptive, it builds on existing research to make normative recommendations aimed at improving tax compliance in China.

This paper reaffirmed earlier findings in the literature that Confucianism influences both Chinese social and individual ethical values, any attempt to foster greater tax compliance in China should appeal to the importance of taxes as contributions to the public funding of family and community welfare. However, what was missing from previous research is that the assumption about Chinese ethical values was overly narrow. Apart from Confucianism, another Chinese philosophy known as Legalism is also influential in prompting ethical behaviour, in particular on regulatory issues. Therefore, tax compliance in China drawing on Chinese ethical values should include both incentives and disincentives to prompt individuals to comply with their tax obligations.

The observations and recommendations put forward in the paper are principle-based solutions drawn from Chinese ethical values. Furthermore, no detailed discussions on enforcement are included, as it is beyond the scope of the paper. Hence, the recommendations will require further empirical testing and should be examined in future research.

This review draws attention to a subject matter in China that has been overlooked. Apart from revisiting the key and related literature on China, this paper identified a gap that had been neglected in earlier research. Legalism, a less known Chinese ethical school of thoughts, is an important to the design of tax regulations prompting individuals to comply with their tax obligations.

Health care is an essential need of the society and it is an integral part thereof. In this sense, everybody is entitled to medical services to provide health and well‐being that improves lifestyle. Policymakers and researchers focus substantial attention on hospitals and public spending of financial resources, because they recognise the political power and the general collective obligation of preserving a health care for the present and future generations. The empirical analysis used a sample based in the 31 corporate hospitals that belong to the Portuguese health care system as a National Health Service in the period 2002–2003. The disclosure of information allows comparability and identifies similarities between the hospitals in the sample. Relevant organizational variables were managed statistically through the multivariate analysis. The geographical analysis shows inequalities of the distribution of hospitals facilities in Portugal, with marked concentration in the urban coastal areas, affected by the number of persons that live there. The financial analysis is supported in the Portuguese Official Accounting Plan that follows the same accounting trend of corporations. So, the disclosure and the accountability system are not opened up to a new field for accounting in health care based in the Health Official Accounting Plan. The research shows implications at the operational level, the efficiency and the effectiveness of the health care strategy with differences between hospitals. The authors believe that, as complex organizations, hospitals must based their disclosure police in transparency to allow patients to identify their own orientations that should be driven mainly by corporate social responsibility as a public service and not by the economic perspective of a business. This research confirms that as a global strategy for the health care system, corporate social responsibility is urgently needed. As a finite resource, the health should demand a permanent attention from society, as well as the Government in accomplishment prevention and monitoring systems, with a view to the defence of a sustainable health care system. More than merely investing efforts in fighting for political changes, without any advantage for society it is crucial to invest in prevention of the quality of life as a basic requirement to honour the corporate social responsibility in hospitals. Especially needed are health care improvements and infrastructures. In summary, the health care system exists as a fundamental element that assures life and high standards of living, so it should be available to everybody and for everybody…

While the importance of human touch for maintaining a tech–touch balance has been stressed, little knowledge exists regarding how such human elements should be incorporated in service settings dominated by technologies. This study aims to examine the outcomes of human touch levels across different travel stages in a hotel stay context.

Data were collected through a survey on 900 participants. Latent class analysis was first conducted to categorize the sample into groups based on human touch levels. Hypotheses were then tested using regression-based moderation analysis with the PROCESS macro for SPSS.

Human touch level negatively predicts perceived risk, which is negatively associated with satisfaction. These effects are particularly significant at check-in and check-out stages. Informational privacy significantly moderates the effect of human touch level on perceived risk. Such interaction effects were spotted at the booking and check-out stages.

This study contributes to theory by revealing the role of human touch elements in technology-driven service scenarios and provides practical guidelines for hotels on sharpening service experience by integrating human touch and technology elements.

Through integrating the service encounter framework and concept of customer touchpoints, this study takes a different approach that integrates both “tech” and “touch” by investigating the effects of customer-owned touchpoints in each core stage of a hotel stay journey.

The recent collapse of the corporate giant Steinhoff in South Africa (SA) has highlighted the risks of a dominant Chief Executive Officer (CEO) and an ineffective governing board. For this reason, the purpose of this paper is to scrutinize the influence of CEO power attributes and independent governing boards on the growth of a Johannesburg stock exchange-listed firm.

The purpose of this paper is to answer the research question “Under the monitoring role of the board, what CEO attributes, theoretically and in practice preeminent successful firm growth strategies?” This question was answered by examining 130 companies over six years using the econometric methodology of generalized least squares and ordinary least squares with the specific inclusion of generalized method of moments estimation due to its efficiency in controlling for unobserved heterogeneity, endogeneity, autocorrelation, heteroscedasticity, amongst others. The proxies for CEO power are CEO tenure, turnover and professional skills as well as the explanatory variable of board vigilance. The response variable was firm growth.

This study found that CEO tenure is negatively correlated with firm growth indicating that long-tenured CEOs may stagnate the firm's growth. Furthermore, CEO turnover was positively correlated with firm growth indicating that a new CEO may bring innovative strategies that link to this study's finding on CEO tenure. The membership of CEOs to accounting professional bodies and board vigilance are also positively correlated to firm growth.

SA firms' growth policy does not solely depend on the neoclassical fundamental determinants of profitability, net worth, and cash flows. Since the value relevance of assessing CEO attributes as well as board vigilance in the SA market has proved to be very significant and will contribute to future decision making on growth strategies. This study innovatively illustrates the different drivers of firm growth, which is distinct from the normal macroeconomic indicators. The practical contribution of the study lies in the fact that organizations now discern which CEO attributes contribute to sustainability and profitability.

The current depressed economic environment has several negative implications for the citizens of SA. The rising unemployment levels and inflation has deteriorated living conditions. For the economy to recover, SA needs its listed companies to remain strong performers to protect stakeholder interests and attract investments. The people responsible for steering the companies through this difficult time are the CEOs with the governing board protecting the public interest. This study examines these two important constructs concerning firm growth.

This study uniquely used a firm growth variable as opposed to the multitude of studies that used firm performance variables. Furthermore, this study's robustness was bolstered by an extensive theoretical framework employed to examine the value of a CEO as a firm growth stimulator. The period of this study is also unique as it examines firms in the aftermath of the global recession of 2008. This study provides a fresh perspective on firm growth indicators and has key implications for policymakers, stakeholders and regulatory establishments.

Through a critical synthesis and reflection on the theoretical foundations and empirical evidence related to sensory marketing, this study aims to offer meaningful insights for hospitality operators and provides future research directions on sensory marketing in hospitality.

Building on an extensive review of sensory marketing studies across disciplines, this paper presents critical discussions of the theories and findings on the five senses in the context of hospitality.

The critical synthesis and discussion indicate that sensory marketing is highly relevant and applicable to operations in various hospitality sectors such as hotels and restaurants. Still, empirical evidence is required to lend support to the discussions. Although scholarly interest in sensory marketing has surged in the past decade, some research streams, such as sensory incongruence, cross-modal correspondence and sensory intensity, have yet to be extended. These under-researched areas provide directions for future hospitality research.

Through discussions of empirical evidence related to the five senses, mental simulation, cross-modal correspondence and sensory congruence, this paper provides implications for managing customers’ sensory experiences and behavior in hospitality settings.

Despite the increase of research on sensory marketing in the past decade, its full implications in the context of hospitality remain unknown. Through a critical synthesis and reflection on the hospitality literature, this paper offers research directions for a systematic expansion of sensory marketing.

To explain the processes involved in rewriting one’s way of understanding phenomenon.

A model for characterizing cognitive conceptions of learning and unlearning is described through a historical, current, and forward thinking approach to understanding content. Ideas for the reorganization of information are proposed alongside application-oriented means of implementing learn over theory in classrooms.

For cognitive development to ensue, we must capitalize on students’ existing knowledge and ways of knowing the world through chance plus selection, piggy-backing, affective boosting/field facilitation, imitation, learning support systems, bias, LC learning, use of spare mental capacity, and the need for coherent self-concept.

Through effective facilitation of their learning, students can hone their skills, recognize their efforts toward their successes, write and rewrite their existing schematic frameworks, develop and maintain positive self-concepts, and advance their systems for understanding their worlds and how to progress to subsequent levels of attainment independently.

The emergence of social media as a corporate disclosure channel has caused significant changes in the production and dissemination of corporate information. This review identifies important themes in recent research on the impact of social media on the corporate information environment and provides suggestions for further explorations of this new but fast-growing area of research. Specifically, we first review the evolution of Internet-based corporate disclosure and related regulations, and then focus on three recent streams of research: 1) companies’ use of social media; 2) information produced by non-corporate users and its impact on capital markets; and 3) the credibility of corporate information on social media platforms.

This paper aims to investigate how emotional intelligence and voice climate interact with flow in work teams.

The authors used multilevel structural equation modeling to analyze the nested data (individuals within teams). A total of 42 work teams (166 full-time employees) from the service industry participated in this research.

The results showed that emotional intelligence and voice behavior are positively associated with flow experience at the individual level. It was also demonstrated that emotional intelligence exerts partial influence on flow via individual voice behavior. At the team level, the authors only found a positive relationship between emotional intelligence and flow.

This research fills the knowledge gap of flow’s antecedents in teams. Members who are emotional intelligent and active in making suggestions to teams are more likely to experience flow in teams. Practitioners should be able to facilitate flow in the workplace through implementing training modules related to emotion appraisal/regulation and effective voice behavior.

The purpose of this chapter is to optimize multi-criteria formulation for green vehicle routing problems by mixed integer programming. This research is about the road freight transportation of a Spanish company of groceries. This company has more power in the north of Spain and hence it was founded there. The data used for the computational experiments are focused in the northern region of Spain. The data have been used to decide the best route in order to obtain a minimization of costs for the company. The problem focused on the distance traveled and the altitude difference; by studying these parameters, the best solution of route transportation has been made. The software used to solve this model is CPLEX solver with AMPL programming language. This has been helpful to obtain the results for the research and some conclusions have been obtained from them.