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This study aims to examine the potential effect that business ethics (BE) in general and corporate social responsibility (CSR) more specifically can exert on the voluntary disclosure (VD) of intellectual capital (IC) for the ethically most engaged firms in the world.

The research design is based on an inductive approach. As part of the global quantitative investigation, the authors have analyzed the impact of BE and CSR on the transparent communication of the IC. The data under analysis have been investigated using multiple linear regression.

Based on a sample of 83 enterprises emerging as the most ethical companies in the world, the results have revealed that the adoption of ethical and socially responsible approach is positively associated with the extent of VD about IC. This finding may help attenuating the asymmetry of information and the conflict of interest potentially arising with corporate partners. Hence, IC-VD may stand as an evidence of ethical and socially responsible behaviors.

Global and national regulators and policymakers can be involved by these results when setting social reporting standards because they suggest that institutional and/or cultural factors affect top management's social reporting behavior in the publication of the IC information.

Direct and indirect stakeholders, if supported by ethical and socially responsible behaviors of the company, could assess more in detail the quality of the disclosed information concerning the IC.

Most of the studies that have been conducted in this field have examined the effect of BE and CSR on the firm's overall transparency, neglecting their potential effect on IC disclosure. This study is designed to fill in this gap through testing the impact of ethical and socially responsible approaches specifically on IC-VD.

This study conceptualizes a form of luxury consumption in which luxury brands collaborate with unconventional non-luxury partners. These unconventional luxury brand collaborations are growing in popularity among Chinese luxury consumers of the post-1990s generation. Luxury brands are exploring new branding strategies due to the growing commercial importance of Chinese luxury consumers.

An in-depth qualitative study informs this paper. Interviews with young adult luxury consumers self-identifying as Chinese reveal a growing interest for luxury brands that collaborate with odd partners in social media and online culture.

Unconventional collaborations between luxury brands and non-luxury partners catalyze shifting meanings of luxury through the following juxtapositions: ephemeral instead of timeless, trendy rather than inaccessible, and playful in contrast with traditional. First, young Chinese consumers construct luxury meanings through ephemerality, like digital possessions, social media fame and fleeting experiences. Second, luxury meanings emerge in trendiness among social media influencers and online culture rather than in the seemingly inaccessible taste regimes of the upper class. Third, younger consumers appreciate fun, rebellious and over-the-top aesthetics in luxury brands.

The study contributes to the nascent field of unconventional luxury by conceptualizing how unusual, odd and unexpected collaborations constitute new forms of luxury consumption. The shifting meanings of luxury consumption that this study conceptualizes raise new opportunities and challenges for luxury brands. One of such is the release of limited collections with non-luxury partners seemingly at the opposite spectrum of design, image and values. Moreover, the study adds nuance to the understanding of luxury consumption among young Chinese consumers.

This study aims to, firstly, develop a red flag checklist for cryptocurrency Ponzi schemes and, secondly, to test this red flag checklist against publicly available marketing material for Mirror Trading International (MTI). The red flag checklist test seeks to establish if MTI’s marketing material posted on YouTube^® (in the form of a live video presentation) exhibits any of the red flags from the checklist.

The study uses a structured literature review and qualitative analysis of red flags for Ponzi and cryptocurrency Ponzi schemes.

A research lacuna was discovered with regard to cryptocurrency Ponzi scheme red flags. By means of a structured literature review, journal papers were identified that listed and discussed Ponzi scheme red flags. The red flags from the identified journal papers were subsequently used in a qualitative analysis. The analyses and syntheses resulted in the development of a red flag checklist for cryptocurrency Ponzi schemes, with five red flag categories, containing 18 associated red flags. The red flag checklist was then tested against MTI’s marketing material (a transcription of a live YouTube presentation). The test resulted in MTI’s marketing material exhibiting 88% of the red flags contained within the checklist.

The inherent limitations in the design of using a structured literature review and the lack of research regarding the cryptocurrency Ponzi scheme red flags.

The study provides a red flag checklist for cryptocurrency Ponzi schemes. The red flag checklist can be applied to a cryptocurrency investment scheme’s marketing material to establish if it exhibits any of these red flags.

The red flag checklist can be applied to a cryptocurrency investment scheme’s marketing material to establish if it exhibits any of these red flags.

The study provides a red flag checklist for cryptocurrency Ponzi schemes.

The purpose of this paper is to review and compare the implementation of “arts inclusion” policies (AIPs) by 14 different public administrative systems around the world. It aims to provide a consolidated source which informs further studies in this field, and to develop a framework to compare AIPs at a global level.

Using “arts inclusion policy” as the search term, academic journals from a wide spectrum of fields were reviewed. A data set was extracted from the Compendium of Cultural Policies and Trends’ online database which provided real-time information of national cultural policies. Another data set is from the United Nations’ Inequality-adjusted Human Development Index, as the geographic scope of the review – largely focussing on UK, US, Australian, Scandinavian and Asian contexts. Using existing policy-making literature as benchmark, the authors designed and applied a comparative framework dedicated to AIPs which focussed on “policy-making structures” as the main ground of comparison.

An important finding is that the policy development and implementation of AIPs often underscore inter-sectoral involvement in many public administrations in this study. With policy leadership and financial incentives pivotal to effective AIPs, central governments should take a more concerted leadership role to include AIPs in national inter-sectoral policies, encourage evidence-based research, expand funding and advocate the recognition of the impacts of arts inclusion. It is concluded that AIPs in western countries remain more developed in targeted scopes and programme diversity compared to those of Asian countries and regions. Continued studies in this field are encouraged.

This review is the first of its kind to include a number of Asian and western countries within its research scope, allowing it to offer a more holistic outlook on the development and implementation of AIPs in different countries and regions. A common critique with all relevant existing literature was usually their lack of concrete comparative grounds, and the present study’s all-encompassing review of literature from across different levels and sectors of respective public administrative systems contribute to a unique and comprehensive perspective in the arts and health discourse.

The sale of NFTs and the interest in them has “exploded” recently. While there is a lot of information on them, it is not clear what final form they will take. There are several reasons to be uneasy, such as the prevalence of scams, but there are also reasons for optimism and confidence in NFTs. First, they solve the problem of how to own digital assets. Additionally, some of the more reliable and proven cryptoasset exchanges are offering them. However, this innovation will have difficulties reaching a wider audience until more clarity is achieved on two main issues. Therefore, this study aims to clarify what the NFT business models are, and how do they build trust.

This research attempts to identify the NFT business models with case study analysis in three stages. The first stage is a focus group, followed by 16 short case vignettes and finally four longer case studies.

The findings show that there are four NFT business models: (1) NFT creator; (2) NFT marketplace, selling creators’ NFTs; (3) company offering their own NFT (fan token) and (4) computer game with NFT sales.

This research brings the literature on business models and NFTs together to offer clarity on the proven NFT business models.

This study aims to provide a systematic review about the Internet of Things (IoT) and its impacts on happiness. It intends to serve as a platform for further research as it is sparse in in-depth analysis.

This systematic review initially observed 2,501 literary articles through the ScienceDirect and WorldCat search engines before narrowing it down to 72 articles based on subject matter relevance in the abstract and keywords. Accounting for duplicates between search engines, the count was reduced to 66 articles. To finally narrow down all the literature used in this systematic review, 66 articles were given a critical readthrough. The count was finally reduced to 53 total articles used in this systematic review.

This paper necessitates the claim that IoT will likely impact many aspects of our everyday lives. Through the literature observed, it was found that IoT will have some significant and positive impacts on people's welfare and lives. The unprecedented nature of IoTs impacts on society should warrant further research moving forward.

While the literature presented in this systematic review shows that IoT can positively impact the perceived or explicit happiness of people, the amount of literature found to supplement this argument is still on the lower end. They also necessitate the need for both greater depth and variety in this field of research.

Since technology is already a pervasive element of most people’s contemporary lives, it stands to reason that the most important factors to consider will be in how we might benefit from IoT or, more notably, how IoT can enhance our levels of happiness. A significant implication is its ability to reduce the gap in happiness levels between urban and rural areas.

Currently, the literature directly tackling the quantification of IoTs perceived influence on happiness has yet to be truly discussed broadly. This systematic review serves as a starting point for further discussion in the subject matter. In addition, this paper may lead to a better understanding of the IoT technology and how we can best advance and adapt it to the benefits of the society.

The paper addresses the following research question: how do decision-makers use heuristics in their international business (IB) environment? Whereas, the literature has focused on entrepreneurial companies, here contrasting approaches to learning and using heuristics in international marketing (IM) decisions are examined and discussed.

The paper aims to address a gap in the study of micro-foundations of internationalization, exploiting research from other disciplinary fields. It combines a multidisciplinary literature review and longitudinal case studies to illustrate different approaches in learning and using heuristics by international marketers.

International marketers can adopt “closed” heuristics that are consolidated and consistently followed, or “open” heuristics, which are constantly being adapted and learned. Established multinationals learn heuristics in international marketing decision-making, following both “closed” and “open” models.

This paper offers an original contribution by presenting different approaches not yet examined in the literature, focusing on how international marketers make decisions through learning and using heuristic rules. The focus is on established exporters, in contrast to the literature that has largely paid attention to the effectiveness of heuristics in new entrepreneurial firms.

When improving business processes, process analysts can use data-driven methods, such as process mining, to identify improvement opportunities. However, despite being supported by data, process analysts decide which changes to implement. Analysts often use process visualisations to assess and determine which changes to pursue. This paper helps explore how process mining visualisations can aid process analysts in their work to identify, prioritise and communicate business process improvement opportunities.

The study follows the design science methodology to create and evaluate an artefact for visualising identified improvement opportunities (IRVIN).

A set of principles to facilitate the visualisation of process mining outputs for analysts to work with improvement opportunities was suggested. Particularly, insights into identifying, prioritising and communicating process improvement opportunities from visual representation are outlined.

Prior work focuses on visualisation from the perspectives – among others – of process exploration, process comparison and performance analysis. This study, however, considers process mining visualisation that aids in analysing process improvement opportunities.