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The Bitcoin has experienced wide popularity in academic and commercial spheres during the years following 2012. Research has been conducted in respect of information technology, finance and reporting paradigms, but there has been little research into the taxation of the Bitcoin. The purpose of this paper is to present a conceptual approach for developing a taxation policy for the Bitcoin, using a multi-jurisdictional analysis.

An interpretive mixed-method approach is followed. The traits of the Bitcoin are determined through a review of the literature, followed by the determination of key taxation themes using a multi-jurisdictional view where the jurisdictions were determined using the largest Bitcoin exchanges. These form the row and column headings of the correspondence table research instrument, respectively. The correspondence table was completed by 40 tax experts. Correspondence analysis (a multivariate statistical technique) was then used to determine correlations between the Bitcoin traits and taxation themes, further used to present initial insights into developing a taxation policy for the Bitcoin.

The correspondence analysis reveals that, contrary to current tax laws, the manner of acquisition as opposed to the reason (intention) for acquisition is key in determining how the Bitcoin is to be taxed. For taxing purposes, Bitcoin is seen as being distinct from currency, given that transactions with the Bitcoin are seen as barter transactions. Finally, because of the unique characteristics of the Bitcoin, it is shown that exchanges and the Bitcoin need to be regulated in the same manner as a currency.

This research focuses on income tax including capital gains tax and consumption taxes and was conducted with a sample of purposefully selected South African tax experts, given that the Bitcoin is experiencing enhanced popularity in South Africa. As a result, this research does not provide generalisable positivist conclusions and does not purport to represent the views of all tax practitioners. This paper does, however, provide an initial mechanism to develop taxation treatments for transactions not covered by existing legislation.

This paper is the first to provide normative recommendations on the taxation of the Bitcoin. Using correspondence analysis, this paper offers an innovative approach for developing taxation policies when a transaction is not specifically included in the extant legislation. Further value is added through the use of a third dimension in the correspondence analysis which enhances the exploratory potential of the research.

Relational thinking and spatial analyses have become highly relevant for higher education research. However, choices of research methods and specifically of statistical procedures do not often correspond to the epistemological underpinnings implied by relational perspectives. Against this background, this chapter illustrates the uses and challenges of geometric data analysis (GDA) for studying the complexities and dynamics of current spaces of higher education. GDA can be described as a set of statistical techniques that allow the identification, assessment and visualisation of complex relations in social science data. Using an investigation into the social topologies of first-year students as an example, we discuss the mathematical foundations, the step-by-step procedures of data analysis, the interpretation of results and strategies for integrating GDA into multimethod research designs. In sum, we argue that GDA does not only entail a comprehensive set of statistical instruments that permit visual analysis of relational structures, but also enables the systematic integration of qualitative and quantitative methods, hence supporting the development of innovative and coherent research designs and analytical strategies.

Investigates the extent to which various quantitative techniques are employed in marketing across Europe. Marketing practitioners, marketing services providers and marketing educators were all surveyed in a pan‐European study aimed at uncovering the extent of diffusion into practice of quantitative methods. Finds that, despite the increased use of computers, and the wider availability of modelling software, the most popular quantitative techniques are still the most basic data summary and presentation methods. Marketing students receive only a limited exposure to advanced quantitative methods and practitioners typically find little use for the more sophisticated techniques.

The main task when valuing land is to identify the variables affecting its value. This is critical when a large number of variables is involved. Furthermore, collinearity and other econometric disturbances frequently occur in this type of research. Against this background, and in an effort to surmount these difficulties, this paper proposes and then tests some statistical techniques based on multivariate analysis. Multiple correspondence analysis helps to ensure rigour, simplicity and accuracy in the process of identifying the variables involved in the valuation of farmland. Finally, once the relevant variables have been identified, a model for the valuation of farmland plots is then specified.

There are many studies explaining the innovation activity determinants. Nowadays, the digitalization of sales, the influence of social media, user-driven innovation (UDI) activity might be considered as one of the crucial sources for the development of new products within the research and development activity. Undertaken research is therefore aimed at determining whether the marketing orientation, i.e. the purchasing behavior of customers, affects the innovation activity of R&D departments that work under the usage of UDI concept.

57 R&D departments operating in Poland participated in the study. Correspondence analysis based on the Burt matrix and Cramer's V correlation coefficients was used for the analysis.

The analysis shows that R&D departments in Poland using marketing research and examining consumer purchasing behavior, positively assess the effects of using the UDI concept in R&D departments. They implement it to create or improve products or services offered on the market, especially in the field of customization, while using information from national research and development units in Poland. The motivation for these activities is mainly to increase the assortment level.

The conducted study covers only R&D departments in Poland, thus it is worth extending the generalization of the results. In terms of future research directions, it's worth to analyze the data from R&D departments in other countries. The results of such studies could be used for comparative analyses. The main limitation of the research is that the research sample was 57 R&D departments of enterprises operating in Poland. Therefore, the research results can't be generalized to all the R&D departments in Poland.

The findings could help researchers and practitioners improve their understanding of the determinants of innovation activity, especially its relationship to marketing orientation and UDI practices.

The research regarding marketing orientation of enterprises and its influence on innovation activity is extremely important due to the general change of the conditions for the functioning of enterprises and building their competitive advantage. Knowledge in this area is still insufficient and research gaps are still being exposed. The article presents the correlation between the marketing orientation and customer behavior within the UDI activity and effects of innovation activity of R&D departments being under investigation.

This chapter presents the impact of the Covid-19 pandemic on the course of studies and life career skills development of undergraduate students at the University of Macedonia, a mid-sized public Greek University. It describes a multivariate methodology research that investigated how the students, first-hand experienced the unexpected changes from face-to-face on campus to synchronous online education during the lockdown and how they coped with these changes. Change is considered and described as a main component within current life and career trajectories addressing chaotic and unpredictable circumstances while Chaos Theory of Careers (CTC) offers the theoretical background of the chapter. The research followed the mixed methods paradigm: a multilevel embedded sequential explanatory design including a participant selection model and multivariate data analysis methods. A survey (N = 621) was conducted; individual interviews and focus groups’ discussions further explained the quantitative findings. The emerging clusters of students revealed similarities in feelings, motivation, adaptation, and life career skills development. The first cluster comprised of older, digitally high-skilled students, with the required technological equipment, adaptable to change, self-regulated, strongly in favor of synchronous online education; in the second cluster were grouped the younger, digitally medium-skilled students, who regularly participated in both modalities, critically recognized the advantages of either one, feeling strongly in favor of a combination; finally, the third cluster included digitally medium-skilled students who found serious difficulty in using online platforms, dissatisfied with social isolation and distant interaction, strongly preferring face-to-face instruction, valuing direct physical contact, social connection, and networking.

The purpose of this paper is to describe the entrepreneurial intention (EI) among Danish university students applying the theory of planned behaviour.

Using cross-sectional data from the Danish Global University Student Spirit Survey 2013 (n=1,027) the analysis is based on a joint correspondence analysis (JCA) investigating the relationships between the variables.

Results indicate that students prefer a career as employee showing a low EI. Both very high and very low EI are related to very high/low self-efficacy and perception of entrepreneurial climate and learning.

The study points to an improvement of entrepreneurship education through customised offers dependent on the student’s level of EI and entrepreneurial self-efficacy.

Moreover, this study has proven that the JCA is a useful method to analyse the relationship between EI and other related variables in an exploratory study.

The purpose of this paper is to study the rationale for the production of store brands and the possible existence of different store brand manufacturer segments according to their competitive position, size, advertising investment, sector concentration and type of product.

The method to obtain information is a survey developed in Spain and answered by manufacturers of consumer packaged goods. The methods applied are descriptive (Crosstabs and Anova) and multivariate techniques (correspondence analysis, chi‐square automatic interaction detector (CHAID), and cluster).

The article provides empirical evidence in favour of the rationale for the production of store brands by non‐leading medium to small‐sized firms and against this practice by leading manufacturers. It also shows the existence of different manufacturer segments.

The main disadvantages of this research are based on their exploratory nature and on the method to obtain information (postal survey): self‐selection, small sample size and measuring of the variables (perceptual bias). Additionally, the goodness of fit of the CHAID applications is not very high.

The insights presented here can be used by manufacturers from other countries with a less developed store brands market, such as Eastern European or Latin American. Leading manufacturers or mid‐size manufacturers with high advertising investment can still compete head to head with store brands. The other manufacturers must adapt their strategies to collaborate with retailers in order to produce store brands.

There are no previous studies that empirically assess the rationale for the production of store brands. Moreover, no empirical research has focused on the manufacturers' group identification regarding their decision to produce store brands. This study determines the most significant variables in the identification of manufacturer groups.

The purpose of this study is to develop a typology of social media messages to compare the effectiveness of different message strategies.

In total, 1,837 messages from 12 hotel brand Facebook pages were content-analyzed. Applying both correspondence analysis and multivariate analysis of variance, the study compared message strategy across hotel-scale levels and explored the effectiveness of different message strategies.

A typology of four-type message format and six-type message content was developed. The picture message was the best message format. Product, brand and involvement messages were shown to be more effective than information, reward and promotion messages. Promotion message was the least effective message content type.

The major limitation of this study is the generalizability owing to the sample selection process. There is also the limitation on exclusion of control variables, selection of the three effectiveness measures and evolving social media technology.

The typology of Facebook message strategy developed in the study provided guidelines for hotel marketers to create messages on Facebook pages and track effectiveness. Hotels should also take full advantage of the picture format and product, brand and involvement contents.

This study created a new typology of social media message strategy consisting of two dimensions. It also provided empirical evidence to support the application of message strategy theory in the hotel social media marketing area.