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This study examines whether corporate social responsibility (CSR) initiatives positively impact customers’ selection of retail banks in Hong Kong (HK) and identifies which CSR domains affect customers’ selection of banks.

This study adopted a quantitative approach. Primary data were collected from 416 customers of 22 retail banks in HK. The theoretical framework of this study was developed from a literature review, prior studies by Oberseder et al. (2013 and 2014), and CSR initiatives implemented by leading retail banks in HK. Descriptive statistics and statistical tests were used to analyze the data.

The study found that CSR initiatives positively affect customers’ bank selection. CSR initiatives related to the customer and environment domains are likely to have a greater impact on customers than those related to the society domain and are not likely to significantly impact customers’ bank selection.

This study contributes to the CSR literature by offering enhanced insight into the dynamics of CSR and its effects on customer bank selection. Furthermore, this study tests consumers’ perceptions of CSR initiatives in each CSR domain in the banking sector in Hong Kong – a novel approach that has not been previously explored in existing studies. These findings can help banks review the effectiveness of their CSR initiatives and make informed decisions on which initiatives should pursue improved CSR performance and efficient resource allocation.

Based on the transformative learning theory, this paper analyses a French women-only training programme (WOTP) that aims to develop women’s soft skills in their professional contexts. This paper aims to focus on the process of personal transformation, the collective dimensions and the unexpected effects of the transformation.

This paper used a mixed qualitative design that mainly combines a qualitative two-step study of 47 women to assess their personal changes in terms of self-confidence, self-efficacy and assertiveness. This paper used 13 semi-structured interviews to explore the perceived changes in-depth.

The analysis shows that beyond “fixing their lack of skills” – including self-limiting behaviours, low feelings of self-efficacy and difficulty claiming one’s place – a WOTP can trigger a transformational learning experience at the individual level and can modify the surveyed women’s attitudes and behaviours at work. The results also highlight the collective dimension of transformation and, to some extent, an avenue for a societal transformation.

One can state that these WOTPs may positively contribute to human resources development in organisations, and that they may be considered a relevant practice in the move to promote women and gender diversity in organisations.

The findings reveal that, at their individual levels, these women may become agents of change by influencing and acting in their professional lives. The results stress that training women may contribute to organisational changes in terms of gender diversity. These findings contribute to the enrichment of the transformative learning theory by developing the collective and societal dimensions.

The purpose of this paper is to investigate the relationship between tax avoidance and earnings persistence in the light of a developing economy, with the main focus on China.

In the analysis, the author conducts a survey on the tax avoidance situation of Chinese listed companies from 2012 to 2020. Then, a multivariate regression analysis is performed in order to analyse the relationship between corporate tax avoidance and earnings persistence.

The findings of the present study show that tax avoidance has a significant positive effect on earnings persistence. However, when the degree of tax avoidance is high, the “risk effect” of tax avoidance exceeds the “value effect”, and tax avoidance will reduce the persistence of earnings. This conclusion is even more prominent when the company is non-state-owned. Further research shows the increase of institutional investors’ shareholding ratio can improve “value effect” of tax avoidance, lessen “risk effect” of tax avoidance, and positively affect the relationship between tax avoidance and earnings persistence.

This study provides evidence for investors to understand the dual effect of tax avoidance on earnings persistence. The results may have implications for regulatory bodies. They can provide a better understanding of the corporate governance role of institutional investors in curbing opportunistic tax avoidance.

This study enriches the research on tax avoidance effects by analysing the impact of tax avoidance on earnings persistence. This study also compensates for the shortcomings of analysing earnings persistence mainly from the perspective of tax differences in the past, and promotes the study of the corporate governance effects of institutional investors under different levels of tax avoidance.

This paper aims to analyze the thematic content of research addressing the relation between board of directors (BoD) and business transformation (BT) to obtain better understanding of status and to derive future areas of study.

This paper reviews literature through a bibliometric analysis based on co-occurrence of articles published in Web of Science Core Collection ™ (WoS) between 1990 and 2022, identifying key concepts, setting network of relations and identifying the strategic importance of clusters of concepts. Findings and implications are discussed, future lines of research are presented and limitations are noted.

Thematic research on boards addressing transformation shifted from the analysis of individuals' traits to an organizational approach with majority of research centered on the role of boards under different theories and the consequences of strategic changes on firm's performance. Further research is around gender diversity, sustainability and the moderating role of ownership structure and business culture.

Some limitations are also noted. This analysis considered articles indexed by WoS for Q1+Q2 publications as source of literature, while including others such as Scopus would increase knowledge base. Also, to identify main streams of research, the authors considered keywords with cumulative occurrence spanning from 30% to 40% while increasing this percentage would add terms that might improve precision to the connections among keywords. Other techniques could have been used such as co-citation or bibliographic coupling, although the authors find these as better suited to investigate the basic structure behind the foundational knowledge of the topic while the authors’ intention was to understand the positioning of study fields regarding the degree of research progress.

This paper presents some practical implications for future researchers. Those who wish to leverage previous evidence to address new research questions might look into principal themes covering BoD dynamics and composition to exert CG, and the relation between strategic decisions and performance measured by different variables. Those who wish to position their research as new findings to shed light on dilemmas, might find opportunities in the fields of climate change-sustainability, R&D for growth and innovation under the perspective of intangible assets.

This paper, is the first to the best of the authors’ knowledge, to identify research clusters for the intersection of boards and transformation and to determine their stage of development.

本文旨在分析探討董事會與業務轉型之間的關係的學術研究的專題內容，以能對有關課題的研究狀況有更深入的了解，並擬從分析中取得未來可供研究的範疇。

本文透過科學計量分析法來進行文獻探討。方法乃基於在1990年至2022年期間在Web of Science Core Collection 刊載的學術論文的共現分析而進行; 透過這個研究方法，研究人員建立了聯繫的網絡，並確認了各個概念群組的策略重要性。在本文中，研究結果和研究結果帶來的啟示會被討論，未來的研究領域和方針也會得到說明，研究的局限也會被認定和記錄下來。

探討董事會而又涉及業務轉型的專題研究，由當初集中探討董事個人的特質、轉移到現在研究整體的組織理念和處事取向，而就後者來說，大部份的研究都集中於在不同的理論框架裡董事會所扮演的角色，以及因策略上的改變而為公司的業績帶來的影響。進一步的學術研究都是圍繞著性別多元化、可持續性、所有權結構所扮演的緩和角色和商業文化的研究。

盡我們所知，本文乃為首篇學術論文，去鑑定關於董事會與業務轉型之間的關聯的研究集群，也是首篇學術論文，去確定這些研究集群的發展階段。

This paper aims to trace the contours of Islamic political economy (IPE) for last four decades with the help of bibliometric analysis. This method does not focus on in-depth literature. However, it reviews more material content of the published papers in the field, generally including the number of publications, authors, title, H-Index and authors’ affiliation.

The authors use biblioshiny by R in conducting bibliometric analysis. Based on the results of analysis, the authors only found 39 relevant documents to the topic with the help of keyword of “Islamic political economy”. The authors analyse the data and visualize it into bibliometric images for the convenience of the readers.

There are 39 documents on IPE in the annual scientific production. The year 1980 had the lowest productivity at 3% while the year 2007 showed an increase in scientific productivity by 13%. The most significant increase in production occurred between 2014 and 2015 by 8%, while the most significant decline occurred between 2007 and 2008 by 10%. The most significant contributors are Akan, T., Choudhury, M.A. and Asutay, M. According to the Corresponding Author’s Country, the UK has eight articles on IPE. Humanomics is the most influential Journal, with six documents.

This research only examines documents sourced from Web of Science and Scopus under the title “Islamic political economy” and does not include articles from other sources. This research has implications for future researchers and suggests a shift in recent research on IPE towards exploring current realities and expanding beyond traditional economic and political aspects. The goal is to gain a comprehensive understanding of Islam’s role in shaping economic and political systems, promoting inclusive sustainable development and social justice, and exploring its relationship with broader political and economic systems.

IPE has become a trendy topic in the early days, the second half of the 20th century, during the revival of the Islamic mode of finance and development. However, with time, the discussion on this topic appeared less in scientific and academic publications; this issue needs an overview of how far this discipline has evolved. This work aims to identify future research trends in this area. Scholars should investigate articles by author, institution, country, databases, data sources with high-impact factors and objective metrics to get new perspectives.

This study aims to analyse the structure of the Indian vaccine supply chain (SC) during the Covid-19 crisis and explore the underlying challenges at each stage in the network. It also brings out the difference in performance of various constituent states.

This study relied on both primary and secondary data for the analyses. For the primary data, the study gathered experts’ opinions to validate the authors’ inferences. For the secondary data, it relies on government data provided in websites.

Based on the quartile analysis and cluster analysis of the secondary data, the authors find that the constituent states responded differently during the first and second waves. This was due to the differences in SC characteristics attributed to varied demographics and administrative efficiency.

This paper’s analyses is primarily limited to secondary information and inferences are based on them. The study has important implications for implementing the large-scale vaccination drives by government and constituent states for better coordination and last-mile delivery.

The contribution is unique in studying the performance of constituent states using statistical techniques, with secondary data from authentic sources. It is also unique in combining this observation with validation from experts.

Korea’s Institute for Basic Science (IBS), the first research institute dedicated to basic science in Korea, started ten years ago as part of a science policy called the Science Belt. It is noteworthy that Korea, with a short history of basic science, established such a research institute exclusively for basic science within a short period of time and made it one of the representative institutions of basic science in Korea. This paper aims to uncover the impetuses and constraints surrounding the policy of Science Belt, centering on the IBS.

Kingdon’s stream theory is used to clarify the factors that acted as impetuses or constraints for the Science Belt. For the analysis, in-depth interviews with the active policy participants were conducted in addition to the thorough literature review. The interviews enabled an in-depth understanding of the underlying factors for the Science Belt and the actual procedures of the policy decision.

This study found that the most powerful impetus in the Science Belt policymaking process was the President and a small group composed of a few scientists who played a leading role in the political stream. The constraint of the Science Belt was that the participation of scientist experts and governmental officials, the so-called invisible participants of Kingdon, was insignificant. In particular, there was no system in place to select policy alternatives for basic science through discussion between scientists and governmental officials.

The temporal scope of this study was limited to policy formation, that is, until the establishment of IBS. Therefore, future studies shall conduct a research on the implementation of the actual policy, IBS’s achievements and IBS’s impact of Korea’s basic science community.

This study applied both a theoretical framework and in-depth interviews along with the literature overview to understand a policymaking process from various angles.

The COVID-19 pandemic has significantly impacted global tourism, with international travel bearing the burden of restrictions. Domestic tourism has also faced substantial challenges. This paper aims to analyse the impact of the COVID-19 pandemic on domestic tourism in Spain, focusing on travel from Madrid (the country’s capital) to other tourist destinations.

Mobile phone data has been used to study the evolution of tourist trips over the summers of 2019, 2020 and 2021. Regression models are used to explain the number of visitors at destinations.

The pandemic not only caused a drastic drop in tourist flows but also disrupted the overall pattern of the domestic flow system. Winning destinations were typically areas in proximity to Madrid and less densely populated destinations, while urban destinations were major losers. The preferences of domestic tourists varied notably by income group, but the decrease in trip volumes showed only marginal differences.

The paper demonstrates the potential of mobile phone data analysis to study the uneven impact of external shocks, such as the COVID-19 pandemic, on tourist destinations. This approach considers spatial resilience heterogeneity within regions or provinces. By incorporating income information, the analysis introduces a social dimension to highly detailed spatial data, surpassing traditional studies conducted at the regional or national levels.

COVID-19大流行对全球旅游业产生了重大影响，国际旅行受到了限制的影响最为严重。国内旅游也面临着重大挑战。本文分析了COVID-19大流行对西班牙国内旅游的影响，重点关注从马德里（该国首都）到其他旅游目的地的旅行。

本研究使用移动电话数据研究了2019年、2020年和2021年夏季旅游出行的演变。采用回归模型解释了各目的地游客数量。

大流行不仅导致了旅游流量急剧下降，还扰乱了国内流动系统的总体模式。获胜的目的地通常是马德里附近的地区和人口较稀少的目的地，而城市目的地是主要的输家。国内游客的偏好在收入群体之间有明显差异，但旅行量的减少只显示出边际差异。

本文展示了使用移动电话数据分析研究外部冲击（如COVID-19大流行）对旅游目的地的不均匀影响的潜力。该方法考虑了区域或省份内的空间弹性异质性。通过整合收入信息，该分析为高度详细的空间数据引入了社会维度，超越了传统在区域或国家水平进行的研究。

The paper aims to describe the positive and negative effects of night lights in historical sites, as well as the most salient challenges faced by the visitors of these sites and determine ways to address them. The study aims to suggest several light-and-shadow approaches and designs to enhance the experience of visiting historical sites.

This study identifies problems of nightlife in historical sites with an online international questionnaire to determine the preferences and difficulties faced by visitors of historical sites during day and night. After that Egypt was determined as a sample case of a developing country; its archaeological sites need to be improved. The main problems of historical Egyptian sites were investigated and approaches in developing historical sites with interactive lighting design were presented after an online questionnaire to the Egyptian society.

The paper shows that archaeological sites need some development, especially in their technological and lighting aspects, to overcome visitors’ low night-time interest in archaeological sites. Research has found certain limitations in the effects of constructing artificial illumination. The study provides modern sustainable solution for some light challenges in historical sites with approaches and solutions to solve it.

The results of that research could be applied in developing countries, but with larger specific studies to the historical urban locations according to the politics of the country.

The paper includes sustainable approaches in developing historical sites with technological lighting design required to enhance historical sites at night-time and make visits more interactive and interesting.

This paper presents an identified need of historical sites visitors’ to study applying modern approaches in enhancing urban historical sites.

The use of multi-level labels can enhance product visibility by enabling labeling of various items. Moreover, it can better accommodate the diversity on both the producer and consumer sides. However, studies on the willingness to pay (WTP) for premium levels of those animal welfare labels are scarce.

We investigate consumers’ WTP for a four-level animal husbandry label introduced to the market by German retailers in 2019 by conducting an online survey with 1,223 German meat consumers using Van Westendorp’s price sensitivity meter (PSM).

There is a significant increase in WTP for level 3 of the husbandry label, but only a slight increase for level 4. One explanation is that consumers may have the mistaken belief that level 3 already includes outdoor access for animals. As a result of this expectation, consumers may not perceive much added value in level 4, which is reflected in their reluctance to pay a higher price. This is reinforced by the finding that once informed of the criteria, 18% of the participants reduced their WTP for level 3, whereas only 6% considered a discount for level 4. Furthermore, 40% were prepared to pay more for level 4 after being informed of the respective criteria than they had previously stated.

To the best of our knowledge, this study is the first to analyze and emphasize the importance of clear label communication, particularly for multi-level animal husbandry labels.