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Most research on tax evasion focused on microeconomic variables revolving around perceptions and decisions of individual taxpayers. However, a new wave of research is now investigating the role of macroeconomic variables in inducing tax evasion. This study adds to the limited studies in this new direction of research. Previous studies found that inflation, low gross domestic product (GDP) growth and gross fixed capital formation causes recession, increases unemployment, raise interest rates, hurts both domestic and foreign direct investments. This study examined the relationship between these variables and estimated tax evasion in Sub-Saharan Africa.

The study adopts a correlation research design with 2,300 data points collected from 23 countries in Sub-Saharan Africa. Specifically, tax to GDP ratio, gross fixed capital formation per GDP and the GDP annual growth report from each country for the period 2011–2020 was retrieved. Generalised least square regression technique was employed to analyse the data due to the presence of heteroskedasticity in the model and random effect was utilized based on the Hausman test. To avoid misspecification and biased result; therefore, all relevant test was conducted including the multicollinearity test.

The results indicate that GDP annual growth and gross fixed capital formation have a significant negative impact on estimated tax evasion in Sub-Saharan Africa. The findings further indicate a negative but insignificant relationship between inflation and estimated tax evasion in Sub-Saharan Africa. The study concludes that both GDP annual growth rate and gross fixed capital formation negatively influence estimated tax evasion and the policy implications in the African continent were discussed.

The new findings on the effects of GDP annual growth, growth fixed capital formation and inflation on estimated tax evasion provide novel knowledge that is currently lacking in the current literature, specifically Sub-Saharan African continent.

The PRCA December 2020 census tells us that, in the United Kingdom, the public relations (PR) industry continues to be predominantly female, with 68% of respondents ticking that box. It also highlights a ‘gender pay gap’ of 21%, an increase of 7% from March 2020 and states that ‘this can be explained by the fact that the respondents … are largely in senior roles which tend to be more male dominated’ (PRCA, 2020), thus demonstrating a leadership gap as well as a pay one. Both of the leading PR professional membership bodies in the United Kingdom – the PRCA and CIPR – acknowledge the gender pay and leadership gaps, made starker in an industry dominated by women, and have committed to tackle the disparity.

In this chapter, I build on Liz Yeomans' (2020) work, in which she suggests ‘new avenues for researching neoliberalism and postfeminism in PR’ (p. 44) to examine the ‘apparently progressive moves’ (Yeomans', 2020) by women's networking organisations. I analyse website texts from two women-only PR networking organisations – Women in PR and Global Women in PR – to explore the ways in which they construct their function, purpose and role, and to examine their position vis-à-vis the contemporary postfeminist media culture (Gill, 2007). The research takes a feminist, discourse analytic approach and sheds light on the reality of women in PR as constructed by organisations whose stated goal is to: ‘improve equality and diversity across the industry by increasing the number and diversity of women in leadership roles’ (Women in PR, 2022).

This study aimed to identify subgroups of esports players based on their gaming behavior patterns across game genres and compare self-efficacy, social efficacy, loneliness and three dimensions of quality of life between these subgroups.

324 participants were recruited from prolific academic to complete an online survey. We employed latent profile analysis (LPA) to identify subgroups of esports players based on their behavioral patterns across genres. Additionally, a one-way multivariate analysis of covariance (MANCOVA) was conducted to test the association between cluster memberships and development and well-being outcomes, controlling for age and gender as covariates.

LPA analysis identified five clusters (two single-genre gamer groups, two multigenre gamer groups and one all-genre gamer group). Univariate analyses indicated the significant effect of the clusters on social efficacy, psychological health and social health. Pairwise comparisons highlighted the salience of the physical enactment-plus-sport simulation genre group in these outcomes.

This study contributes to the understanding of the development and well-being benefits experienced by various esports consumers, as well as the role of specific gameplay in facilitating targeted outcomes among these consumer groups.

The purpose of this study is to explore the influence of employee development programs on organizational commitment and its subsequent impact on employee turnover intention by considering individual differences for non-medical staff in a health-care institution in Lebanon. This study is relevant in understanding and addressing the brain drain phenomenon in the Lebanese health-care sector.

Correlational analysis and hierarchical regression were conducted to examine the relationships among employee development, organizational commitment and turnover intention. The study also made use of Process by Hayes to examine the existence of a moderated mediated relationship, which is the central point of this research.

Results indicate that when holding constant frequency of training, individuals high in commitment report a lesser intention to leave compared to those low in commitment. As a first-stage moderated mediation model is understood, this finding shows that the indirect effect of frequency of training on turnover intention through organizational commitment is moderated by individual differences.

The findings of this study, based on the human capital theory and social exchange theory, enhance our understanding of how employee development influences organizational commitment, predominantly in the context of Lebanon’s health-care sector grappling with brain drain. Additionally, by integrating both the self-determination theory and the expectancy theory, the study provides a new stance on how intrinsic motivational factors contribute to a better understanding of this complex relationship, especially considering the brain drain dilemma. This study addressed the gap in research studies that failed to explore the extent of the relationship between employee development and turnover intention by highlighting the importance of looking at the relationship as a moderated mediated type of relationship. The findings highlight the importance of organizations implementing the right development programs, as they yield higher levels of organizational commitment and subsequently decrease the intention to leave. This study is important for health-care organizations in Lebanon, suggesting a strategic approach to retain skilled professionals amidst ongoing migration challenges.

Taking the dialogic organizational development perspective, this study aims to investigate the framing processes when engaging in dialogue for strategy implementation and how these enable the evolution of implementation opportunities.

Through a qualitative exploratory study conducted in a large multinational, the authors analyse the dialogue and interactions among 25 dyads when identifying opportunities to contribute to strategy implementation. The data analysis relies on a process-coding approach and linkography, a valuable protocol analysis for identifying recursive interaction schemas in conversations.

The authors identify four main framing processes – shaping, unveiling, scattering and shifting – and provide a framework of how these processes affect individuals’ mental models through increasing the tangibility of opportunities or elevating them to new value hierarchies.

From a theoretical perspective, this study contributes to the strategy implementation and organizational development literature, providing a micro-perspective of how dialogue allows early knowledge structures to emerge and shape the development of opportunities for strategy implementation.

From a managerial perspective, the authors offer insights to trigger action and change in individuals to contribute to strategy when moving from formulation to implementation.

Rather than focusing on the structural control view of strategy implementation and the role of the top management team, this study considers strategy implementation as a practice and what it takes for organizational actors who do not take part in strategy formulation to enact and shape opportunities for strategy implementation through constructive dialogue.

This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.

We explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.

The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.

This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.

Estimation of (in)efficiency became a popular practice that witnessed applications in virtually any sector of the economy over the last few decades. Many different models were deployed for such endeavors, with Stochastic Frontier Analysis (SFA) models dominating the econometric literature. Among the most popular variants of SFA are Aigner, Lovell, and Schmidt (1977), which launched the literature, and Kumbhakar, Ghosh, and McGuckin (1991), which pioneered the branch taking account of the (in)efficiency term via the so-called environmental variables or determinants of inefficiency. Focusing on these two prominent approaches in SFA, the goal of this chapter is to try to understand the production inefficiency of public hospitals in Queensland. While doing so, a recognized yet often overlooked phenomenon emerges where possible dramatic differences (and consequently very different policy implications) can be derived from different models, even within one paradigm of SFA models. This emphasizes the importance of exploring many alternative models, and scrutinizing their assumptions, before drawing policy implications, especially when such implications may substantially affect people’s lives, as is the case in the hospital sector.

The objective of the study is to explore explanations for the capital structure compositions of farmer cooperatives, which have a unique equity structure with allocated equity as well as unallocated equity.

Data came from a panel of US grain marketing and input supply cooperatives for the 2010–2020 period. The study is concerned with the proportions of debt, allocated equity and unallocated equity, which requires the application of a fractional multinomial panel model to ensure predictions fall within the observed data range (i.e. 0–1).

Larger cooperatives have relatively high debt proportions. Diversification of the product portfolio has a positive effect on the debt proportion. Profitability is associated with higher debt proportions in input supply cooperatives and higher allocated equity proportions in grain marketing cooperatives. Over time, the proportion of unallocated equity increased. Overall, some results differ across grain marketing and input supply cooperatives.

Increasing proportions of unallocated equity warrant a debate about the future value of ownership and governance by members of farmer cooperatives.

Previous empirical investigations of the capital structure compositions of cooperatives lacked a distinction between allocated and unallocated equity. Our results show that the proportions of the two equity accounts respond differently to given predictors. Furthermore, much of the prior empirical literature fails to separate cooperatives on the basis of economic activities (i.e. marketing, supply and mixed).

Introduction: When people need to take decisions, being economic decisions or otherwise, their decisions tend to rely on information the brain has already processed, and this includes the resources that the person has already invested. This is called sunk cost bias in the behavioural economics literature. On the other hand, mental practices could lead to the mental accounting bias, where people allocate a different value to a fixed amount of money, depending on circumstances.

Purpose: In this chapter, both biases mental accounting and sunk cost are investigated for the tourism industry in Turkey.

Methodology: The topic is researched through scenario-based questions and the Chi-square Automatic Interaction Detector (CHAID) method is applied.

Findings: As a result, it could be reported that people, regardless of gender, fall into sunk cost and mental accounting biases in decisions relating to their vacations. Mental accounting biases can be primarily explained using the scenario questions posed rather than gender, education, and income while sunk cost bias is explained by status, ‘being s university student’ and ‘income level’.

Practical implications: Rapid price changes in the tourism industry can disturb consumers who are mental accounting and sunk cost biased. So, they can change their holiday preferences or be dissatisfied with it and give negative feedback.

The purpose of this paper is to explore teacher candidates’ response to young adult literature (prose and comics) featuring fat identified protagonists. The paper considers the textual and embodied resources readers use and reject when imagining and interpreting a character’s body. This paper explores how readers’ meaning making was influenced when reading prose versus comics. This paper adds to a corpus of scholarship about the relationships between young adult literature, comics, bodies and reader response theory.

At the time of the study, participants were enrolled in a teacher education program at a Midwestern University, meeting monthly for a voluntary book club dedicated to reading and discussing young adult literature. To examine readers’ responses to comics and prose featuring fat-identified protagonists, the author used descriptive qualitative methodologies to conduct a thematic analysis of meeting transcripts, written participant reflections and researcher memos. Analysis was grounded in theories of reader response, critical fat studies and multimodality.

Analyses indicated many readers reject textual clues indicating a character’s body size and weight were different from their own. Readers read their bodies into the stories, regarding them as self-help narratives instead of radical counternarratives. Some readers were not able to read against their assumptions of thinness (and whiteness) until prompted by the researcher and other participants.

Although many reader response scholars have demonstrated readers’ tendencies toward personal identification in the face of racial and class differences, there is less research regarding classroom practices around the entanglement of physical bodies, body image and texts. Analyzing reader’s responses to the constructions of fat bodies in prose versus comics may help English Language Arts (ELA) educators and students identify and deconstruct ideologies of thin-thinking and fatphobia. This study, which demonstrates thin readers’ tendencies to overidentify with protagonists, suggests ELA classrooms might encourage readers to engage in critical literacies that support them in reading both with and against their identities.