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This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.

This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.

The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.

The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.

The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.

This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.

The ongoing COVID-19 pandemic highlights the importance of destination marketing and media profiling to re-engage international tourists. However, potential crisis-induced nation brand (NB) deficits must be addressed to re-ignite tourism demand. The study examines the possible intervening effect of the contemporary NB in the international destination marketing and media-travel motives nexus.

A deductive quantitative study was undertaken with an online Amazon Mechanical Turk sample of n = 454 respondents. Hypotheses were tested using PROCESS Macro, Model 4.

The results show that the NB [people and negative events] had a practically significant partial mediating effect in the destination marketing – nature-cultural oriented travel motivation nexus.

New insights are provided via a practical model which facilitates the measurement of potential nuances in the influence of destination marketing and media profiling on leisure tourists' travel motives amid crises. The intervening effect implies that a better understanding of the NB as an indirect antecedent to travel motivation may result in more effective crisis communications and tourism recovery-oriented marketing.

The study is amongst the first to extend marketing and behavioural theory to explore the interplay between the marketing and media profile, a nation's brand and tourists' travel behaviour amid a crisis. The study addresses a discernible dearth of knowledge related to the influence of the NB on tourist behaviour from an emerging market perspective.

The primary objective of this investigation was to explore how employees’ utilization of social media for work-related purposes impacts their service innovation behavior, both directly and through the intermediary mechanisms of knowledge management and employees’ risk-taking.

In developing its conceptual framework, this study has drawn upon the stimulus-organism-response (SOR) theory. To test its hypotheses, this study has surveyed 241 financial analysts from ten Iranian financial companies and has employed variance-based structural equation modeling (specifically, PLS-SEM) with the assistance of “WarpPLS 8.0 software.”

The findings revealed that employees’ work-related use of social media positively influences their service innovation behavior using knowledge management, encompassing knowledge sharing and acquisition capability as well as employee risk-taking. However, this influence is not directly significant.

To the best of our knowledge, this study marks the first instance in which the effect of work-related use of social media on employee service innovation behavior directly and through the mediating roles of knowledge management and risk-taking has been investigated through the lens of the SOR paradigm, especially in the financial sector.

Efficient thermal management of central processing unit (CPU) cooling systems is vital in the context of advancing information technology and the demand for enhanced data processing speeds. This study aims to explore the thermal performance of a CPU cooling setup using a cylindrical porous metal foam heat sink.

Nanofluid flow through the metal foam is simulated using the Darcy–Brinkman–Forschheimer equation, accounting for magnetic field effects. The temperature distribution is modeled through the local thermal equilibrium equation, considering viscous dissipation. The problem’s governing partial differential equations are solved using the similarity method. The CPU’s hot surface serves as a solid wall, with nanofluid entering the heat sink as an impinging jet. Verification of the numerical results involves comparison with existing research, demonstrating strong agreement across numerical, analytical and experimental findings. Ansys Fluent® software is used to assess temperature, velocity and streamlines, yielding satisfactory results from an engineering standpoint.

Investigating critical parameters such as Darcy number (10⁻⁴ ≤ Da_D ≤ 10⁻²), aspect ratio (0.5 ≤ H/D ≤ 1.5), Reynolds number (5 ≤ Re_D,bf ≤ 3500), Eckert number (0 ≤ EC_bf ≤ 0.1) , porosity (0.85 ≤ ε ≤ 0.95), Hartmann number (0 ≤ Ha_D,bf ≤ 300) and the volume fraction of nanofluid (0 ≤ φ ≤ 0.1) reveals their impact on fluid flow and heat sink performance. Notably, Nusselt number will reduce 45%, rise 19.2%, decrease 14.1%, and decrease 0.15% for Reynolds numbers of 600, with rising porosity from 0.85 to 0.95, Darcy numbers from 10⁻⁴ to 10⁻², Eckert numbers from 0 to 0.1, and Hartman numbers from 0 to 300.

Despite notable progress in studying thermal management in CPU cooling systems using porous media and nanofluids, there are still significant gaps in the existing literature. First, few studies have considered the Darcy–Brinkman–Forchheimer equation, which accounts for non-Darcy effects and the flow and geometric interactions between coolant and porous medium. The influence of viscous dissipation on heat transfer in this specific geometry has also been largely overlooked. Additionally, while nanofluids and impinging jets have demonstrated potential in enhancing thermal performance, their utilization within porous media remains underexplored. Furthermore, the unique thermal and structural characteristics of porous media, along with the incorporation of a magnetic field, have not been fully investigated in this particular configuration. Consequently, this study aims to address these literature gaps and introduce novel advancements in analytical modeling, non-Darcy flow, viscous dissipation, nanofluid utilization, impinging jets, porous media characteristics and the impact of a magnetic field. These contributions hold promising prospects for improving CPU cooling system thermal management and have broader implications across various applications in the field.

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。

This paper aims to explore the impact of brand authenticity dimensions (i.e. aesthetic, symbolism, heritage, originality, quality commitment and virtue) on consumer engagement in the context of social media. This study answers to the need of scholars to understand consumer behaviour towards family and non-family firms’ brand authenticity constructs and for practitioners to find the correct levers to increase consumer engagement.

Top 10 European family firms with a retrievable Facebook (FB) page from the Global Family Business Index have been selected. Then, the study analysed family firms’ social media consumer engagement versus their non-family business direct competitors on a sample of 21.664 FB posts over a four-year period, leveraging multi-group analysis.

The results outline that three out of six brand authenticity dimensions posted on FB are statistically arousing more interactions respect to non-authenticity-related contents when posted by family firms. However, there are no statistically significant findings when brand authenticity content is posted by the non-family competitors.

This research is helpful for practitioners and entrepreneurs who might want to strengthen their social media brand strategies. With this regard, the study provides insights on which elements of brand authenticity are perceived by consumers as more engaging and which levers to use when communicating the familiness of the company.

To the best of authors’ knowledge, this is one of the earliest studies crosscutting the family business and brand authenticity literature streams to conduct an empirical analysis based on official FB data with a data set of over 20,000 observations. Moreover, this study assesses that not every dimension of the brand authenticity construct is relevant in the context of social media and that its effectiveness depends on the firms’ familiness.

This research aims to explore how social media influences the academic performance of university students in Bangladesh and examines the benefits and drawbacks of its usage.

We distributed a well-structured questionnaire among students enrolled in various programs at different universities in Bangladesh to collect data. We analyzed the data using factor analysis and regression models to uncover the impact of social media on academic performance.

Our research findings demonstrate that social media plays a crucial role in facilitating communication, information sharing and content development among university students in Bangladesh. Excessive reliance on social media can lead to dependence and hinder innovation, as students tend to excessively rely on readily available resources.

We relied on self-reported data from a limited sample size, which may affect the generalizability of our findings.

This study highlights the need to promote responsible use of social media among university students in Bangladesh to enhance their academic performance. We recommend implementing effective policy measures to control and manage undesired usage patterns, foster an intellectually equipped student body and contribute to the development of a knowledgeable and successful Bangladesh.

This research makes a significant contribution by examining the influence of social media on academic performance among university students in Bangladesh. It proposes practical policy measures to address the drawbacks associated with excessive reliance on social media, thereby contributing to decision-making and intervention strategies for promoting responsible usage.

This study aims to explore which of four chosen factors (i.e. privacy concerns, FoMO, self-disclosure and time cost) induce a feeling of strain among Facebook users in terms of social media fatigue (SMF), and if this occurs, whether it further influences such outcomes as discontinuance of usage (DoU) and interaction engagement decrement (IED).

Through an online structured questionnaire, empirical data were gathered to verify the research model, based on the stressor-strain-outcome (SSO) framework. The SEM technique was employed for assessing the hypothesized relationships.

The findings show that privacy concerns and time cost are strong antecedents of SMF and contribute significantly to its occurrence; while FoMO and self-disclosure do not exhibit any significant influence. Moreover, SMF positively and significantly affects DoU and IED.

This study enhances the existing body of knowledge on SMF and it can help: (1) individuals to be aware of risks and adjust their activities in balance with their well-being, and (2) social media (SM) managers to develop unique strategies to address the specific needs of SM users.

This research contributes to the limited literature on SMF by (1) introducing the concept of IED – as a consequence of SMF, and (2) creating measurement scales for IED.

In a dynamic, continuously evolving sports landscape, social media have become an indispensable tool for sports organizations to cultivate meaningful connections with fans. The rapid pace of technological advancements has elevated these digital platforms from a supplementary role to a pivotal position within strategic management frameworks. The existing literature explores how football clubs can utilize social media, but analyzing social media strategies within the context of football leagues is lacking. The absence of comparative studies benchmarking clubs across different geographical regions while simultaneously analyzing multiple social media platforms is especially noteworthy. In this study, a comprehensive analysis of social media engagement is undertaken within esteemed football leagues spanning Europe, South America and North America.

Drawing on relationship marketing and employing content analysis as a methodological tool, the study examined 10,772 posts from the official accounts of eight football leagues on Facebook, Twitter and Instagram.

Across the leagues, the findings reveal that content quality drives engagement more than frequency. In addition, several format combinations were identified that facilitate engagement and Instagram emerged as the top social media platform for generating fan engagement.

This is one of the first empirical studies focusing on optimizing the use of social media to amplify fan engagement across various geographies and social media accounts and formats simultaneously.

The purpose of the present study is to investigate travel agencies' social media usage and its perceived effectiveness by small- and micro-Italian travel agencies; the pre-pandemic period is compared to the forecasts for the post-Covid-19 period and different characteristics of firms and entrepreneurs are considered. Furthermore, the study analyses the expected benefits in terms of marketing objectives, such as improving brand image and/or personalizing the offer.

The research was developed through a questionnaire administered electronically to travel agents (282 respondents). The resulting data was analyzed by applying the McNemar test, a pairwise t-test and the multivariate analysis of variance.

The results show that social media are strategically significant for travel agents, even though their adoption is influenced by different agency aims; the perceived effectiveness results are diversified according to varying agency typologies.

The two main limitations of the study are its focus on the Italian context only and the missing consideration of the consumer's point of view. The latter prevents an exhaustive assessment of future trends regarding the use of social media in the client–agency relationship.

The study, which focuses on a little debated topic concerning the relationship between social media and SMEs, organically explores various dimensions related to the adoption of social media by small agencies, also considering the impact of the Covid-19 on the perception of travel agents. As a further element of originality, the research takes into consideration the main social platforms separately rather than the set of tools as a whole.