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This study aims to understand the interaction between tax fairness perceptions, equitable tax burden distribution and tax compliance within Morocco’s unique socio-economic context, with the goal of uncovering strategies to enhance tax compliance.

Using the Delphi method, this study engaged tax experts in the Moroccan context to explore the impact of taxpayers’ perception of fairness, tax rates and tax burden on compliance. Their responses were gathered and analyzed with the aid of IRaMuTeQ software, which helped the authors identify themes relevant to the research question.

The preliminary results indicate a positive correlation between perceptions of tax fairness and compliance behavior, corroborating earlier studies conducted in different contexts. Notably, a substantial majority of Moroccan taxpayers perceive the current tax system as inequitable, deeming tax rates too high and the tax burden unfairly distributed among various taxpayer categories. This perception potentially influences their voluntary tax compliance behavior.

The findings have significant policy implications for the Moroccan Government and stakeholders. They suggest that by improving tax fairness, particularly by aligning tax assessment and payment modalities for employees, civil servants and small to medium enterprises, policymakers can encourage higher voluntary tax compliance, thereby potentially enhancing the efficiency of the Moroccan tax system.

This study adds to the existing body of knowledge by exploring the dynamics of tax fairness and compliance behavior in Morocco, a context which has been significantly understudied.

This study aims to analyze the tax compliance behavior of family firms by integrating social and psychological norms with legitimacy determinants, focusing specifically on the Moroccan context.

Employing a qualitative research design, the study conducted semi-structured interviews with 30 chief executive officers (CEOs) of Moroccan family firms. The data were analyzed using thematic analysis to unravel the interplay between individual beliefs and societal norms.

The findings reveal a complex interplay between the personal norms of CEOs and chief financial officers (CFOs) and wider societal and cultural expectations, significantly influencing tax compliance behavior. The study identifies the multifaceted nature of tax compliance, which is shaped by personal ethics, family values and the dominant societal tax culture.

The research is limited by its qualitative approach and focus on Moroccan family businesses, which may not be generalizable to other contexts. Future studies could use a quantitative approach and expand to other geographical settings for a more comprehensive understanding.

Insights from the study can assist policymakers and tax authorities in developing culturally sensitive tax compliance strategies that resonate with family business values.

The research underscores the importance of considering sociocultural dimensions in tax compliance, fostering a more cooperative relationship between family businesses and tax authorities.

The study contributes a novel perspective by synthesizing social, psychological and legitimacy factors in understanding tax compliance in the unique context of family businesses.

Despite the digitalization reforms attempting to enhance public service quality, paper-based tendering is still widely used in a number of developing countries (i.e. Morocco). This has led to many issues including waste of time, higher costs as well as labor-intensive issues. E-tendering has been widely recommended as a key resolution. Still, both scholars and practitioners raised concerns related the readiness of small and medium enterprises (SMEs) to this digitalization process. The current research aims to investigate the key drivers of SMEs intention to adopt electronic tendering in the context of an emerging African market (i.e. Morocco). Specifically, the authors focus on SMEs contributing to the public procurement process and registered in the online portal recently created by the Moroccan government.

To achieve this goal, the authors proposed a conceptual model combining the unified theory of acceptance and use of technology (UTAUT) and technology acceptance model (TAM). Based on data collected from suppliers participating in Moroccan public tenders, the authors empirically tested the conceptual model using a partial least squares (PLS) estimation.

Facilitating conditions and social influence had a positive impact on SMEs intention to adopt electronic tendering. The study’s findings also convey a negative impact of effort expectancy on SMEs intent to adopt e-tendering. Unexpectedly, perceived performance had no significant impact on the intention to adopt electronic bidding among Moroccan SMEs.

This research filled the gap in the literature with regards to SMEs e-Tendering readiness in emerging markets. With the recent digitalization reforms of public tendering in many developing economies (i.e. Morocco), the study findings can be used to improve not only government implementation of electronic bidding but also SMEs' user experience.

The purpose of this project is to examine the development and learning of higher education policy makers in emerging markets as they confront the need for sustainability and global competitiveness of their workforces.

Comparative commentary is based on representative countries in emerging markets of similar demographics and market maturity.

Policy makers can deploy scarce resources more wisely with regionally astute strategies that leverage their unique aspects in light of learning from experiences of other emerging market peers.

This review and commentary takes a macro approach to micro policy issues through a boundary spanning comparative approach.

The slogan ‘not in my backyard’ became a symbol of a successful campaign in a psychological war waged by the Soviet Union against the United States and the NATO allies. Russians have already placed their cruise missiles in firing positions, but tried to prevent the US Army from doing the same on the other side of the Iron Curtain, namely in the NATO countries. Misguided citizens of the welfare states on the western side of the Iron Curtain demonstrated for disarmament in spite of Soviet secret build up of the missile stockpile. The EU citizens and their intellectual elites never dealt with the Russian communist genocide and underestimated hidden injuries of the Cold War. Today, when Soviet secret decisions leaked out due to a temporary access to the communist archives in Moscow, even carefully orchestrated campaigns in social media cannot change facts and wipe awareness out. This time it is the financial level of military expenditures, which is questioned by Russian trolls in the social media of the Dutch, German or French populations. Apart from military expenditures of NATO member states, Russian troll campaigns are also directed towards the support of multicultural ideologies and welcoming all immigrants. At first sight, they are as successful with the immigrants as they were with the cruise missiles. Most respondents in the Netherlands claim that immigrants are welcome – provided they settle down somewhere else – anywhere, but not in my backyard. Perhaps in my neighbour's backyard, behind national borders? In Turkey, Greece, Hungary, Poland, Italy, Spain – anywhere (but not here)? This is the message defining the subtle brand of a Dutch xenophobia, phrased in a politically correct way. Nobody, except extreme right (e.g., Wilders) or extreme libertarians (e.g., Baudet), dares to spell it out – and yet it haunts all political debates. A spectrum is truly haunting Europe – a spectrum of mass migrations. Are all forces uniting against it? No, but even the most ardent believers in welcoming Third World masses in the first world infrastructures conclude that good fences do good neighbours make or that a sound democracy requires solid territorial borders. Or does it? And what does this turn of political mind tell us about the values of Enlightenment?

To provide an overview of emerging concepts in the field of cross‐cultural management, which could augment/supplant the contributions made by Hofstede and Trompenaars.

The contributions made by well‐known researchers in the field of cross‐cultural management, such as Hofstede and Trompenaars is critiqued so that the reader can have an idea of what the existing lacuna in this field are. This critique is followed by a discussion of recent research endeavours, which are taking into account these lacuna. A polemic is built around the theme of how the grand typologies of Hofstede and Trompenaars may now have outlived their utility.

Provides an analysis of the shortcomings of Hofstede's and Trompenaars's contributions. Examines how emerging concepts like crossvergence and multiculturalism serve to make research in the area more meaningful and relevant. Focuses on how management practices found effective in one culture, can be transplanted to other cultures and embedded there.

Only a few selected emerging concepts have been considered.

The direction in which future research should be carried out so as to have practical validity is delineated.

The paper has suggested that it is time to move forward and even away from the contributions made by Hofstede and Trompenaars. It has also pointed out the direction in which current researchers in the field are attempting to do this.

This paper aims to understand whether Portugal, being a relatively peripheral country – in political, economic and military terms – of Southwest Europe, was recently a target of hybrid threats. The prevalence of a specific type of threat was found. Thus, this paper analyses the non-kinetic hybrid threats in Portugal, in a temporary hiatus of two years (2017-2018).

This study has two parts: a conceptual analysis of hybrid threats created by us and, based on the typology previously presented, an analysis of the hybrid threats in Portugal between 2017 and 2018. The first part relied on source analysis, as the result of a desk review methodology, supported by monographs, declassified official documents and reports. The second part is also the result of source analysis, but more extensive. In addition to the desk review methodology, the study included semi-structured interviews with different stakeholders from the Portuguese security and armed forces, who asked not to be quoted. Media content analysis was also carried out – for trends and fact-check – mostly for the events related to the “narratives led operations” (for propaganda, misinformation, counter-information and strategic leaks).

To date, Portugal – compared with other European states – has not been a significant target for hybrid threats. It is diluted in the Portuguese geopolitical dimension. Nevertheless, not escaping what is happening in Europe, it has also been the target of non-kinetic hybrid threats, especially in cyberspace. In the field of so-called “narrative-driven operations”, there have been some occurrences – whether related to fake news, far-right movements or strategic leaks. In addition, cyberattacks from foreign groups for information and data gathering have increased in recent years, making governmental and private critical infrastructures more vulnerable.

One of the characteristics of hybrid threats is their difficult identification. Therefore, information is scarce, which has complicated the research, leading us to assume, in many cases, speculation about the threat. It should also be taken into account that, in the case of cyberspace, until 2018, 90% of the occurrences were not reported, and the study has dealt with only official numbers.

It is not a policy paper. Although it neither points out national vulnerabilities to this type of threat nor makes procedural recommendations or considerations, it is fundamental in identifying the peculiarity of hybrid threats in a democratic state.

This paper develops and proposes a game theory model that illustrates the effect of privatization on firm competitiveness using cases from the automotive industry. We first provide the mathematical derivation of the model for a competitive industry then address the special case of a duopoly. We chose the automotive industry as it is a relevant illustration of global competitive pressures pushing firms to develop strategic alliances or consolidate. The model shows that privatization has (1) a positive effect on firm performance given that managerial incentives are well defined, and (2) facilitates the firmʼs entry into strategic alliances. We then turn to discuss Renaultʼs empirically observed success factors in the European - and gradually global - markets over the last three decades despite the economic cycles.

The issue of energy efficiency is becoming increasingly prevalent globally due to factors such as the expansion of the population, economic growth and excessive consumption that is not sustainable in the long run. Additionally, healthcare facilities and hospitals are facing challenges as their operational costs continue to rise. The research aim is to develop strategic frameworks for managing green hospitals, towards energy efficiency and corporate governance in hospitals and healthcare facilities.

This research employs a qualitative case study approach, with a sample of ten hospitals examined through interviews with senior management, executives and healthcare facilities managers. Relevant data was also collected from literature and analysed through critical appraisal and content analysis. The research methodology is based on the use of grounded theory research methodologies to build theories from case studies.

The research developed three integrated conceptual strategic frameworks for managing hospitals and healthcare facilities towards energy efficiency, green hospital initiatives and corporate governance. The research also outlined the concepts of green hospitals and energy efficiency management systems and best practices based on the conclusions drawn from the investigated case studies.

The study is limited to the initiatives and experiences of the healthcare facilities studied in the Middle East and North Africa (MENA) region.

The research findings, conclusions, recommendations and proposed frameworks and concepts contribute significantly to the existing body of knowledge. This research also provides recommendations for hospital managers and policymakers on how to effectively implement and manage energy efficiency initiatives in healthcare facilities.