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The general data protection regulation (GDPR) was designed to address privacy challenges posed by globalisation and rapid technological advancements; however, its implementation has also introduced new hurdles for companies. This study aims to analyse and synthesise the existing literature that focuses on challenges of GDPR implementation in business enterprises, while also outlining the directions for future research.

The methodology of this review follows the preferred reporting items for systematic reviews and meta-analysis guidelines. It uses an extensive search strategy across Scopus and Web of Science databases, rigorously applying inclusion and exclusion criteria, yielding a detailed analysis of 16 selected studies that concentrate on GDPR implementation challenges in business organisations.

The findings indicate a predominant use of conceptual study methodologies in prior research, often limited to specific countries and technology-driven sectors. There is also an inclination towards exploring GDPR challenges within small and medium enterprises, while larger enterprises remain comparatively unexplored. Additionally, further investigation is needed to understand the implications of emerging technologies on GDPR compliance.

This study’s limitations include reliance of the search strategy on two databases, potential exclusion of relevant research, limited existing literature on GDPR implementation challenges in business context and possible influence of diverse methodologies and contexts of previous studies on generalisability of the findings.

The originality of this review lies in its exclusive focus on analysing GDPR implementation challenges within the business context, coupled with a fresh categorisation of these challenges into technical, legal, organisational, and regulatory dimensions.

This paper aims to identify and discuss insights from the business model field on the creation and delivery of value to customers that provide new thinking in relation to the strategic management accounting field.

The customer emphases exhibited in parts of the extant strategic management accounting literature are highlighted and amplified using insights from the business model literature, including those relating to value propositions, customer value creation and delivery and meeting customers’ value expectations.

The paper demonstrates that in addition to providing valuable insights for accounting to management, an extended strategic management accounting concept enables accounting and reporting to customers, now identified as major stakeholders, in the context of integrated reporting.

Through its customer resonances, the paper affirms strategic management accounting’s practical utility for organisations seeking a strong position in highly competitive marketplaces, via the addition of a focus on accounting to customers.

The paper’s use of insights from the business model literature further reinforces the view that strategic management accounting potentially constitutes a pivotal development within both managerial and financial accounting and reporting.

The purpose of this study is to explore teen-adult dialogic interactions during the co-design of data literacy activities in order to determine the nature of teen thinking, their emotions, level of engagement, and the power of relationships between teens and adults in the context of data literacy. This study conceives of co-design as a learning space for data literacy. It investigates the teen–adult dialogic interactions and what these interactions say about the nature of teen thinking, their emotions, level of engagement and the power relationships between teens and adults.

The study conceives of co-design as a learning space for teens. Linguistic Inquiry and Word Count (LIWC-22), a natural language processing (NLP) software tool, was used to examine the linguistic measures of Analytic Thinking, Clout, Authenticity, and Emotional Tone using transcriptions of recorded Data Labs with teens and adults. Linguistic Inquiry and Word Count (LIWC-22), a natural language processing (NLP) software tool, was used to examine the linguistic measures of Analytic Thinking, Clout, Authenticity and Emotional Tone using transcriptions of recorded Data Labs with teens and adults.

LIWC-22 scores on the linguistic measures Analytic Thinking, Clout, Authenticity and Emotional Tone indicate that teens had a high level of friendly engagement, a relatively low sense of power compared with the adult co-designers, medium levels of spontaneity and honesty and the prevalence of positive emotions during the co-design sessions.

This study provides a concrete example of how to apply NLP in the context of data literacy in the public library, mapping the LIWC-22 findings to STEM-focused informal learning. It adds to the understanding of assessment/measurement tools and methods for designing data literacy education, stimulating further research and discussion on the ways to empower youth to engage more actively in informal learning about data.

This study applies a novel approach for exploring teen engagement within a co-design project tasked with the creation of youth-oriented data literacy activities.

There is growing interest around the world in more effectively linking public payments to the provision of public goods from agriculture. However, published evidence syntheses suggest mixed, weak or uncertain evidence for many agri-environment scheme options. To inform any future “public money for public goods” based policy, further synthesis work is needed to assess the evidence-base for the full range of interventions currently funded under agri-environment schemes. Further empirical research and trials should then focus on interventions for which there is mixed or limited evidence. Furthermore, to ensure the data collected is comparable and can be synthesised effectively, it is necessary to reach agreement on essential variables and methods that can be prioritised by those conducting research and monitoring. Future policy could then prioritise public money for the public goods that can most reliably be delivered, offering better value for taxpayers and improving the provision of ecosystem services from agricultural landscapes.

The purpose of this study is to investigate the role of sales, as a proxy for size, in moderating the impact of institutional incongruence between formal and informal institutions on the formalization of microenterprises in middle-income countries in Latin America.

The paper uses a probit regression model to examine business formalization as a binary outcome of formal and informal institutions. Data was collected through interviews and surveys across 52 municipalities in the Metropolitan Region of Santiago, Chile. The study used a stratified sampling approach and was conducted between November 2022 and January 2023.

The results offer three key insights into the formalization of microenterprises in middle-income countries. First, we show that formal institutions do not significantly influence formalization decisions among microentrepreneurs in middle-income countries, challenging the traditional belief that formal institutions alone significantly influence formalization in these contexts. Second, we show that informal institutions are significant predictors of informality, especially among smaller microenterprises. Third, we highlight that the smaller the business, the stronger the negative effect of informal institutions on formalization, and thus, the institutional incongruence between formal and informal institutions decreases for larger businesses.

This paper contributes to management literature by shedding light on the drivers of formalization in middle-income countries, a departure from most formalization studies wherein the focus is primarily on low-income economies. The findings suggest that policymakers in middle-income countries should focus on enabling microenterprise growth through sales, rather than targeting specific demographic groups or relying solely on formal institutional enforcement to promote formalization.

El objetivo de este estudio es investigar el papel de las ventas, utilizadas como un indicador de tamaño, en la mediación del impacto de la incongruencia institucional entre instituciones formales e informales en la formalización de microempresas en países de ingresos medios en América Latina.

Utilizamos un modelo de regresión Probit para examinar la formalización empresarial como un resultado binario de instituciones formales e informales. Los datos se recopilaron a través de 110 entrevistas y encuestas en 52 municipios de la Región Metropolitana de Santiago, Chile. El estudio empleó un enfoque de muestreo estratificado y se llevó a cabo entre noviembre de 2022 y enero de 2023.

Nuestros resultados ofrecen tres ideas clave sobre la formalización de microempresas en países de ingresos medios. Primero, demostramos que las instituciones formales no influyen significativamente en las decisiones de formalización entre las microempresas en países de ingresos medios; esto desafía la creencia tradicional de que las instituciones formales por sí solas influyen significativamente en la formalización en estos contextos. Segundo, nuestro estudio muestra que las instituciones informales son predictores significativos de la informalidad, especialmente entre las microempresas más pequeñas. Tercero, nuestro estudio destaca que el efecto negativo de las instituciones informales sobre la formalización es más fuerte para negocios de menor tamaño; por lo tanto, la incongruencia institucional entre instituciones formales e informales disminuye para negocios de mayor tamaño.

Este artículo contribuye a la literatura iluminando sobre los impulsores de la formalización en países de ingresos medios, a diferencia de la mayoría de los estudios de formalización en la región latinoamericana que se centran principalmente en países de bajos ingresos. Nuestros hallazgos sugieren que los responsables de políticas en países de ingresos medios deberían centrarse en impulsar el crecimiento de las microempresas a través de las ventas, en lugar de enfocarse en grupos demográficos específicos o depender únicamente del cumplimiento institucional formal para promover la formalización.

O objetivo deste estudo é investigar o papel das vendas, usadas como um indicador de tamanho, na mediação do impacto da incongruência institucional entre instituições formais e informais na formalização de microempresas em países de renda média na América Latina.

Utilizamos um modelo de regressão Probit para examinar a formalização empresarial como um resultado binário de instituições formais e informais. Os dados foram coletados por meio de 110 entrevistas e pesquisas em 52 municípios da Região Metropolitana de Santiago, Chile. O estudo empregou uma abordagem de amostragem estratificada e foi realizado entre novembro de 2022 e janeiro de 2023.

Nossos resultados oferecem três ideias-chave sobre a formalização de microempresas em países de renda média. Primeiro, demonstramos que as instituições formais não influenciam significativamente as decisões de formalização entre as microempresas em países de renda média; isso desafia a crença tradicional de que as instituições formais, por si só, influenciam significativamente a formalização nesses contextos. Segundo, nosso estudo mostra que as instituições informais são preditores significativos da informalidade, especialmente entre as microempresas menores. Terceiro, nosso estudo destaca que o efeito negativo das instituições informais sobre a formalização é mais forte para negócios de menor porte; portanto, a incongruência institucional entre instituições formais e informais diminui para negócios de maior porte.

Este artigo contribui para a literatura iluminando os impulsionadores da formalização em países de renda média, ao contrário da maioria dos estudos de formalização na região latino-americana, que se concentram principalmente em países de baixa renda. Nossos achados sugerem que os responsáveis pelas políticas em países de renda média deveriam focar em impulsionar o crescimento das microempresas por meio das vendas, em vez de se concentrar em grupos demográficos específicos ou depender exclusivamente do cumprimento institucional formal para promover a formalização.

This chapter reports on research that explores new and emerging extended reality [XR] technologies and how they might provide opportunities to trial, investigate, and put into practice their potential to reverse processes of atomisation, polarisation, and intercultural discomfort, in our contemporary society. This transdisciplinary practice-led research was underpinned by disciplines of computer science and engineering, social sciences, history, diverse community economics, human ecology, and Indigenous psychology. The collaboration between these various disciplines with the Māori and non-Māori community members allowed researchers to understand current societal stressors, prioritise relationality, and explore our shared values in the creation of XR experiences for exhibition in the galleries, libraries, archives, and museums [GLAM] sector.

A discursive design framework motivated, inspired, provoked, persuaded, and reminded inspiring collaborators, and visitors to the exhibitions, the value of (re)connecting with people and overcoming interracial awkwardness through these curated experiences. The XR technologies provided women a platform to discuss and reimagine first encounters between people from different cultural backgrounds. The technologies included a 180° stereoscopic projection, Common Sense, in which Māori Elder Irene Hancy shared her insight about social engagement and haptic HONGI in which visitors were greeted by a Māori woman Tania Remana via augmented reality. This research has been motivated by a desire to promote and support intercultural understanding in Aotearoa New Zealand, and it extends research by other non-Māori and Māori scholars.

A chaotic home environment, marked by disorganization, noise and a lack of routine, has negative associations with language development, social competence and executive functioning. This study aims to investigate the mediating effect of chaotic homes on adaptive behaviors, or behaviors that allow independent functioning, in children diagnosed with autism spectrum disorder (ASD) compared to neurotypical (NT) children. Children with ASD have difficulties with adaptive functioning in their environment, and identifying factors in the home that may exacerbate these behaviors will help in understanding the larger family dynamics that may affect behavior.

In total, 251 primary caregivers completed questionnaires about their children’s adaptive behavior and the structure of the home environment.

The results of a mediation analysis found a significant indirect effect of ASD status leading to lower adaptive behaviors through home chaos. This suggests those with ASD experienced more household chaos than NT children, which influenced their lower adaptive behavior scores.

This research provides insights into the complex relationship between the home environment and child behavior in children with ASD.

The purpose of this paper is to analyze the life history of the Spanish Generation X over the last five decades.

Considering that the generational cohort concept can be identified from the marketing side as a market segment, this paper proposes to analyze the socio-economic and cultural context that has marked the different life stages of Generation X, and how they have related to brands according to their needs, desires and aspirations.

The results show that the customer journey can be considered a circular concept. The customer’s relationship with the brand can begin in childhood and continue into adulthood, such that the emotional relationship established with the brand as a child influences purchase decisions in adulthood.

Although limited to the analysis of Generation X and its relationship with brands, this paper shows the importance of knowing the socio-economic, legal and cultural context of a generation.

As a business implication, the importance of remarketing is evident as a business strategy that reinforces the emotional connection between the brand and the different generations.

From a social point of view, this paper shows the power of brands as an element of self-expression of the needs, tastes or preferences of individuals is evident.

This paper offers a different and innovative vision of the customer journey, taking into account the individual’s life cycle, and the way in which at each stage of life, he/she relates to brands in a different way.

The purpose of this study is to compare two different types of measures of social desirability bias (SDB), a short form of the Marlowe–Crowne measure, a popular direct measure, and an example of a projective technique where half of the respondents record the views of their “best friends”.

The data were collected using an online survey of members of a consumer panel. The context chosen to test the SDB measures was that of attitudes toward counterfeit products and xenocentrism in Colombia. Counterfeit proneness, attitude toward counterfeit products and consumer xenocentrism were selected as variables likely to be affected by SDB. Vertical and horizontal collectivism were included as variables likely to influence the first group of variables while not being themselves subject to SDB.

The projective technique consistently identified higher levels of SDB effects, as hypothesized. Marked differences emerged in the apparent strength of the relationships between the operational constructs depending upon which measure of SDB was used. At times, whether any such relationship might exist depended on the SDB measure used. Contrary to some prior work, no systematic gender effects were identified using either approach.

The first study to provide evidence of the comparative effects of different types of measures of SDB in research into ethical issues. One of the few to demonstrate how apparent relationships between variables can be created by SDB.