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This study aims to analyze the platforming scenario at a Brazilian university as well as the data security process for students and professors.

This research brings an analysis through a qualitative approach of the platformization process in a Brazilian teaching institution.

The results point to a lack of knowledge on the part of teachers regarding data security in the platforming scenario, as well as the lack of effectiveness of institutions in protecting student data.

Within the Brazilian scenario, this research seeks to contribute to the discussion on platformization in view of the gaps and existing demands on this process in the country.

This study aims to explore how stakeholders leverage their guanxi and structural holes to promote knowledge mobilization to increase the performance of sci-tech achievement transformation.

This study conducted questionnaires, a social network analysis and semistructured interviews to examine its hypotheses by gathering data from a university and an enterprise in China.

Structural holes impede knowledge mobilization among stakeholders in their network, but guanxi moderates this impeding effect. In addition, knowledge mobilization promotes transformation performance.

By developing a mechanism to illustrate how stakeholders strategically leverage their guanxi and structural holes to affect the efficacy of knowledge mobilization to increase transformation performance, we reveal how stakeholders interact to co-create values for innovation, thereby contributing to the innovation and knowledge management literature.

This study aims to explore the role of rebel group legitimacy and ideology in durable peace (DP) following peace agreements to end civil wars. It builds on earlier research showing that justice and civil society involvement are critical in achieving DP. This study adds the impacts of rebel group activities and support on DP. Activities include service delivery and mobilization. Support is gauged with outcomes of presidential and parliamentary elections held following peace agreements.

Five data sets were used to measure the key variables: DP, inclusive commissions (IC), legitimacy symmetry (electoral outcomes), service delivery and ideological mobilization. A measure of rebel group integration in the political system was also constructed. Impacts of the integration, legitimacy and ideology variables were assessed with a hierarchical regression model (HRM). This study begins with a base model drawn from earlier research showing the key predictors were procedural justice (PJ) and IC. The authors ask about the extent to which the rebel group variables contribute additional variance to the prediction of DP.

The main contributors to the prediction of DP were PJ, IC and integration in the political system. None of the legitimacy or mobilization variables added significant variance to the prediction. Only one of the mobilization variables, forced recruitment, was significant. The decision to integrate into the political system following the agreement did not mediate the relationship between PJ in the negotiation process and DP. Results of a factor analysis showed that DP, PJ, IC and integration formed a cluster with strong loadings on the first factor.

The negative results for the legitimacy and mobilization variables may not be the last word on rebel group influences. Lack of support for the key hypotheses spurs attempts to discover other sources that contribute to the survival of rebel group actors in the political system and, in turn, to DP.

The issues raised by this study contribute to debates about ways to attain peaceful relations among competing groups following a civil war. It appears that attention to factors inside and around the negotiation process (PJ, ICs and conversion) may be more important than rebel group activities outside of these processes. The results call attention, in particular, to the important role played by political integration. From a policy perspective, it would be useful to develop levers for encouraging rebel groups to emerge as political actors in the post-agreement environment.

Developing measures of the symmetry of rebel group legitimacy and integration in the context of a comparative case study are the primary original contributions of this study. Furthermore, the mode of analysis (HRM) is novel in this literature. This approach builds on and extends the earlier research on factors influencing DP.

Conventional insurance creates a gap in the financial system across the world that manifests from the global financial and economic crisis. There is an increasing demand for insurance schemes that will bridge the gap of financial and economic crisis globally. More recently, there is an advocacy in Saudi Arabia for achieving Vision 2030 by various facets of human endeavours such as strengthening financial markets and boasting economic development. The purpose of this paper is to deeply explore policy and reinforcement of the legal framework of Islamic insurance as essential bedrocks in Islamic finance that are Shari’ah compliant to achieve Saudi Vision 2030 for overall sustainability of all spheres of human endeavours in the country.

Content analysis and systematic literature review are used as methodological approaches in this paper. There are various sources of accessing secondary data used in this study such as online peer review, journals and library-based sources. Through the exploration of various secondary data, five major themes were identified in this study, namely, policy, legal framework, Islamic insurance, Islamic finance and Saudi Vision 2030. Analysis of various themes were done systematically in this paper. The methodology provides theoretical and practical foundations for reinforcing policy and legal framework for Islamic insurance, specifically in Islamic finance to achieve Vision 2030 in Saudi Arabia. It is the policy and legal framework that can provide necessary dynamics for strengthening Islamic insurance in particular and Islamic finance in general towards attaining sustainable Vision 2030 in the country.

The paper demonstrated that policy period is explicitly associated with Islamic insurance, whereby Takaful insurance is regarded as policyholder rather than shareholder-oriented. Similarly, it is established that there is need to specifically mention the policy period and the nature of contract in Islamic insurance should not be limited to only mutual cooperation among the participants in connection with the losses but it should capture element of sharing income generated from investment between insurer and policyholders using predetermined ratio for such as provided with theoretical legal framework (Shari’ah) in connection with Islamic insurance model as an integral part of Islamic finance.

It will depart completely from conventional insurance where borrowing of funds and investment are put at fixed interest (Riba), uncertainty (Gharar) and speculative ideas (Maisir). Avoidance of different elements ascribed with conventional insurance would enable Saudi Arabia to strengthen financial system and boast economic development with an emphasis on an effective policy and efficient legal framework towards attaining Vision 2030 in the country.

The methodology provides theoretical and practical foundations for reinforcing policy and legal framework for Islamic insurance, specifically in Islamic finance to achieve Vision 2030 in Saudi Arabia.

Conventional insurance creates a gap in financial system across the world that manifests from the global financial and economic crisis. There is an increasing demand for insurance scheme that will bridge the gap of financial and economic crisis globally. More recently, there is an advocacy in Saudi Arabia for achieving Vision 2030 by various facets of human endeavours such as strengthening financial market and boasting economic development.

With this emphasis, it will depart completely from conventional insurance where borrowing of funds and investment are put at fixed interest (Riba), uncertainty (Gharar) and speculative ideas (Maisir). Avoidance of different elements ascribed with conventional insurance would enable Saudi Arabia to strengthen financial system and boast economic development with an emphasis on an effective policy and efficient legal framework towards attaining Vision 2030 in the country.

Social enterprises are embedded in ecosystems with multiple actors interested in the field’s growth. One way to enhance social enterprises is through public policies and developing countries like Brazil included this in the public agenda. After an important mobilization of private organizations and public managers, the Brazilian federal government implemented in 2017 the National Impact Investment and Business Strategy (ENIMPACTO) renamed in 2023 to National Impact Economy Strategy with the same abbreviation. Since its creation, ENIMPACTO saw significant modifications leading to a decree in 2023 extending its mandate, amplifying membership and changing its name to the National Impact Economy Strategy while maintaining the same acronym. This experience leads us to the following question: How was ENIMPACTO created and developed?

We used institutional arrangements and advocacy coalition theory to analyze the key elements that contributed to ENIMPACTO’s creation and its evolution through time. A qualitative, single-case study on the Brazilian experience implementing ENIMPACTO was conducted through semi-structured interviews with national strategy members, participant observation, document and data analysis.

We argue that advocacy coalition and institutional arrangements frameworks combined are needed to understand Enimpacto’s complexity. The strategy presented an extensive multiple-actor articulation involving shared beliefs that were also important to gather support on recreating and expanding Enimpacto when external events threatened its continuity. Yet, it presented important challenges on how to achieve consensus and alignment regarding important concepts and regulation strategy among the actors and manage the public policy governance and activities implementation.

We combine institutional arrangements and advocacy coalition frameworks and apply them to analyze a public policy composed of actors of multiple sectors that play an active advocacy coalition role. We also present empirical evidence that elements of the advocacy coalition framework add analytical elements to institutional arrangements literature and how they affect each other. We point to two important elements of the institutional arrangements framework (territoriality and subsidiarity) that were not initially considered by ENIMPACTO and were later incorporated because of tensions in the field. We provide empirical evidence of the incipient role that public administration can play in promoting social enterprises' agenda that might base similar strategies to boost social enterprises in other locations.

This study aims to contribute to the debate about the place of corporate taxation in corporate social responsibility (CSR) by reviewing the present state of research, offering a comprehensive understanding of the content and dimensions of corporate tax responsibility (CTR) and discussing further developments in research and action.

The study builds on a systematic literature review of 117 theoretical and empirical papers on tax within the broad field of CSR published in peer-reviewed academic journals and books.

The analysis unfolds and discusses the construct of CTR and proposes a unified conceptualisation that elucidates for what firms are (or should be) held accountable on tax matters and the different dimensions (i.e. instrumental, political, integrative and ethical) which justify greater tax responsibility and enable its achievement.

The results can provide companies with practical guidance to enhance their tax responsibility and can give stakeholders and policymakers suggestions for new mobilisation strategies to achieve more responsible tax behaviour.

Corporate tax payments are a fundamental dimension of CSR, as they fund public goods and services and reduce the unequal distribution of wealth. Providing a more structured understanding of CTR, this paper can contribute towards attaining more responsible tax outcomes which can better serve and benefit the whole society.

This study offers a structured overview of the present state of tax research in CSR, while providing a comprehensive understanding and conceptualisation of the construct of CTR, thus enabling scholars to situate their work and develop further relevant research in this field.

To provide insights into the role of formal and informal accounts in preventing the liquidation of a professional football club and in post-crisis rebuilding.

This case study, framed as a conflict arena, covers an eight-year period of a high-profile struggle over the future of a professional football club. It uses a mixed methods design, including direct engagement with key actors involved in administration proceedings and transformation to a hybrid supporter-owned organisation.

Our findings suggest that within the arena:• formal accounting and governance were of limited use in managing the complex network of relationships and preventing the abuse of power or existential crises. • informal accounting helped mobilise critical resources and maintain supporters’ emotional investment during periods of conflict. • informal accounts enabled both resistance and coalition-building in response to perceived abuse of power. • informal accounts were used by the Club as part of its legitimation activities.

This study provides theoretical and empirical insights into an unfolding crisis with evidence gathered directly from actors involved in the process. The conceptual framework developed in this paper creates new visibilities and possibilities for developing more effective accounting practices in settings that enable continuing emotional investment from supporters.

The growth of both the informal sector and illicit financial outflows necessitated this study, in order to investigate how countries in Africa respond to these realities in terms of mobilization of domestic resources. These are the main motivation for the current study to the extant literature in conjunction with the adoption of employing second-generation econometric techniques which take into account cross-sectional dependence and country-specific heterogeneity.

This study therefore examined the capacity of Africa to mobilize domestic resources amidst rising illicit financial outflows and informal sector size in selected African countries between 2000 and 2018. Second-generation econometric techniques such as cross-sectional dependence tests, slope homogeneity tests, Westerlund (2007) long-run co-integration tests, Eberhardt and Teal (2010) augmented mean group estimations and Kónya (2006) panel causality testing were employed.

Findings revealed the existence of cross-sectional dependence and slope homogeneity in the data series. Findings also supported the existence of depressing long-run impacts of IFOs and ISS on domestic savings. Causality test results were not uniform across variables among countries. Policy recommendations favour formalizing the largely informal African economies through budgetary policy adjustments and commitment to building stronger institutions.

The fragility of the African countries economy and its macroeconomic indicators is suggestive for more policy construction.

This economic reality about the nature of the informal sector is one that has negated the traditional view which holds that economic reforms would make the informal sector shrink as it transits to formal sector. Experiences from Latin America and Africa in fact indicate that the informal sector is actually on an expansionary path in the wake of adjustment and policy reforms. It is often called the unobserved, unorganized or unprotected economy. With this sector growing in size, the possibility of a reverse may not be in sight, owing to the increasing poverty levels and unemployment prevalent in most African countries. Uncertain foreign investment and aid inflows coupled with lower export revenues and high levels of indebtedness have created new impetus to examine the capacity of Africa's fiscal policy regime to mobilise domestic resources for the development of the region. Surprisingly, the last decade witnessed continued rise in Africa's illicit financial outflows amidst large informal sector size (ISS).

This paper studies early stages of actor mobilization for institutional change within Swedish esports.

The authors employ interpretative phenomenological analysis.

The authors’ findings explain how actors become motivated to act in critical reflections linked to conflicting legitimacy judgments and emotionally charged personal struggles. Moreover, the findings show how, as actors get activated in collective action, they identify efficacy lines around valid domains and experience emotionally charged collective endeavors. Furthermore, the findings explain how particularities in early experiences project legitimacy aspirations that orient collective action toward validity ends and particular values and ideals shaping actors' grassroots movements.

This study adds to legitimacy and institutional change theory through individual actors' perspectives, providing key insights into how they are motivated, activated, and oriented. This study is the first to investigate grassroots activists' personal stories in esports.

In industrial buyer–supplier relationships, being an attractive customer has been found to result in superior supplier performance. However, there is a limited understanding of how these benefits transfer to the public domain. This study aims to explore the influence of customer attractiveness on supplier resource mobilization efforts toward the public sector.

A qualitative approach was used, focusing on in-depth interviews with 23 informants from 3 critical and complex supplier markets. The data were processed using inductive coding and thematic analysis.

The findings indicate that customer attractiveness in the public sector influences suppliers’ mobilization efforts on several dimensions. In addition to stimulating competition in the tender phase, customer attractiveness can yield important benefits to quality, supply stability and innovation during the business relationship. It appears imperative for the public sector to improve its standings with suppliers to both mitigate the apparent risk of sub-par treatment and to unlock the preferential supplier treatment associated with being an attractive customer.

Receiving increased mobilization from suppliers will result in better use of public money and help improve resilience and innovation in public procurement.

This study extends the research on customer attractiveness in the public sector by being the first to explore the range and nature of its influence on supplier mobilization efforts.