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Several studies have shown that economic shock and crisis trigger companies to move forward innovatively. This paper aims to compliment this research topic by investigating how SMEs activate their organization resilience to adapt to changes generated by a crisis, with specific focus on how digitalization is used as an opportunity on this road. COVID-19 pandemic provided the context to investigate this situation.

The research approach combines literature review, quantitative data survey and data analysis and modeling using PLS-SEM. The quantitative data survey provided the database for building the structural equation model, exploring the structural relationships between the constructs and testing the hypotheses. Expert discussions contributed to the validation and interpretation of the results.

The model reveals that while organizational resilience has no direct effect on digitalization, combined with available resources, it realizes its indirect impact. Resilient companies require less external financial support to achieve their digitalization goals. The results also confirm that an uncertain environment encourages SMEs to go digital.

Several research studies highlighted the importance of SMEs in recovery from crises. Knowing more about how they can be supported and what capabilities they should develop is essential. This research explores the relationship between organizational resilience, resource availability and digitalization for SMEs in crises like the COVID-19 pandemic, revealing the self-reinforcing effect of organizational resilience and the level of digitalization that was not previously studied.

The purpose of this study is to explore brand customer erosion at both the category and brand levels while considering consumer socio-demographic characteristics and weight of purchase factors.

Data from 3,563 buyers encompassing 20,601 purchases were collected from a prominent household data panel.

Brand customer erosion varies depending on socio-demographic factors (householder age, family size, life cycle and social class) and weight of purchase; variations are evident depending on the specific brand.

The paper makes a substantial contribution to the established fields of marketing and consumer behavior literature by opening a new line of research. It does so by demonstrating, the impact of socio-demographic factors on customer erosion. Simultaneously, it presents results that contradict the limited existing research on the influence of weight of purchase on brand customer erosion.

This paper aims to gauge developers’ perspectives regarding the participation of the public and anonymous crowd testers worldwide, with a range of varied experiences. It also aims to gather their needs that could reduce their concerns of dealing with the public crowd testers and increase the opportunity of using the crowdtesting platforms.

An online exploratory survey was conducted to gather information from the participants, which included 50 mobile application developers from various countries with diverse experiences across Android and iOS mobile platforms.

The findings revealed that a significant proportion (90%) of developers is potentially willing to perform testing via the public crowd testers worldwide. This on condition that several fundamental features were available, which enable them to achieve more realistic tests without artificial environments on large numbers of devices. The results also demonstrated that a group of developers does not consider testing as a serious job that they have to pay for, which can affect the gig-economy and global market.

This paper provides new insights for future research in the study of how acceptable it is to work with public and anonymous crowd workers, with varying levels of experience, to perform tasks in different domains and not only in software testing. In addition, it will assist individual or small development teams who have limited resources or who do not have thousands of testers in their private testing community, to perform large-scale testing of their products.

The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).

This study aims to validate the money management intention screening questionnaire under the framework of theory of planned behavior, which includes attitude, subjective norms, perceived behavioral control and intention.

A total of 919 undergraduate students with loans were randomly selected and grouped into four sub-studies to address the psychometric properties of the imposed structure. The item–object congruence, confirmatory factor analysis (CFA), test–retest reliability method and other statistical tests were carried out for item selection and confirmation. Two self-reported measures, namely, Saving Behavior Scale and Short Dark Triad (SD3-Thai version), were applied for the measure concurrent validation.

The final 12 items with four-component structures were deemed reliable and generally valid in university students with loans, with CFA results indicating good fit indices (χ² = 96.44, df = 43; CFI = 0.96; GFI = 0.94; RMSEA = 0.06). The test–retest method indicated values between 0.66 (subjective norm) and 0.71 (attitude). Machiavellianism from SD3-TH and saving attitude from the Saving Behavior Scale showed the strongest significant relation among the items. The abbreviation of the 12-item structure was labeled in the Money Management Intention Questionnaire (MMIQ-TPB).

This study provided a reliable and valid substantial structure for identifying money management intention. However, there was a consideration that MMIQ-TPB questions referred to cognitive influences through intention; thus, it was designed to cover the intended preparation and not in the action stage.

Great money management practically predicts a lower likelihood of being in debt. Attentive educators or loan providers can thus benefit from this alternative structure as a screening scale for identifying risky cognitive mismanagement.

The evidence provided in this study highlights the possibility of identifying students who necessarily need a program to improve their monetary management skills during their studying periods. Policymakers could address this problem at the first stage of the general mode in the loan providing operation.

This study bridges the gap in the literature on financial behavioral changes for establishing money management intention among undergraduate students with loans. Furthermore, it confirms the advantages and disadvantages of having certain dark personality traits in a financial context.

Using cross-sectional household survey data, this paper aims to determine the impact of food price increases on poverty in Indonesia.

This paper uses the quadratic almost ideal demand system applied to the 2013 Indonesian household survey data. The impact of food price increase on household welfare is calculated using a welfare measure, compensating variation.

Three food groups with the most outstanding price impact on poverty, rice, vegetables and fish, were studied. The 20% increase in the price of each food group causes an increase in the headcount ratio by 1.360 points (rice), 0.737 points (vegetables) and 0.636 points (fish). Maintaining food price stability for these food groups is very important because the more the price increases, the more the impact on poverty. Food price policies in rural areas are also more critical than in urban areas because the impact of food price increases in rural areas is higher.

This paper does not consider the positive impact of rising food prices on food-producing households.

Implementing appropriate poverty alleviation policies through food policies for main food groups and social protection.

Promoting rural development policies and agricultural growth.

This paper contributes to the existing literature by providing empirical results regarding the impact of domestic food prices increase on poverty in Indonesia.

Farmers are the largest group of financially excluded persons in Nigeria, thereby highlighting the supply shortfall in finance to agriculture in Nigeria. Availability of finance would go a long way in improving output and productivity in agriculture, and consequently help in reducing poverty. This study conducts an empirical investigation of the effects of financial inclusion on agricultural productivity in Nigeria.

This study makes use of the Living Standards Measurement Study–Integrated Surveys on Agriculture (LSMS-ISA). This is a new data set on agricultural households which contains information on agricultural activities and various household activities, including banking, savings and insurance behaviour. Considering the data are such that there are observations for households over three time periods, the study exploits the time series and cross-section dimension of the data by using panel data estimation.

The empirical results of the study show that financial inclusion, irrespective of how it is measured, has exerted positive and statistically significant effects on agricultural productivity in Nigeria.

While considerable research has been conducted to examine how finance affects broad macroeconomic aggregates, little is known about the effects of finance at the household and individual level. It is important to explicitly account for financial inclusion when examining the effects of finance on individuals and households. This study improves on existing research and offers new insights into the effects of financial inclusion on the economic activities of agricultural households in Nigeria.

This case study aims to investigate the forces and barriers to learners’ motivation in a blended learning environment. This study uses an online forum as a vehicle for useful interaction among learners and as an extension of traditional classroom face-to-face meetings. 48 first-year students in a UAE university participated in this study. A series of data were obtained through questionnaires and feedback from the students, which were subsequently analyzed and compared to the existing literature. The results revealed that online interaction can enhance learners’ motivation and engagement in the learning process.

The purpose of this paper is to describe and discuss how and to what extent creative dialogue processes can have an impact on regional political planning processes in Norway. Politicians at Nordland County invited representatives from six different regions in Nordland to participate in café dialogues.

The empirical material is collected from café-dialogues in Northern Norway in which representatives from civil society, business organizations, local government, and NGOs participated. The data processing is based on triangulation of hermeneutic interpretation, frequencies, and factor analysis.

The findings indicate that most people want a “greener” future; this can be described as sustainable societies based on ecological production, distribution, consumption, and redistribution. People take on a more radical position in their ideas about the future than most politicians. The factor analysis grouped the participants into the following categories; “Ecological economics”, “Small is beautiful”, “Entrepreneurs”, and “Growth and control”. A large number of the participants are categorized either as “Circulation economics” or “Small is beautiful”.

To solve the challenges of modern society politicians can instigate more radical solutions than they are in the habit of doing. The participants in the café dialogues describe fundamental changes in order to attain viable local societies per 2030.

In this paper the authors demonstrate that cultural creatives in the USA give a relevant context for interpreting attitudes to change in small societies in Northern Norway.

The article examines Sheikh Ahmad Khatib Al-Minangkabauwi's initial concept of paper money, which in the early 20th century wrote Risala Raf'u Al-Iltibas.

This paper uses a qualitative approach based on the critical extraction analysis that can reveal a set of concepts related to the thoughts of Sheikh Ahmad Khatib Al-Minangkabauwi on paper money.

Through an attentive reading of Sheikh Ahmad Khatib Al-Minangkabawi, the authors can formulate several significant results: First, Ahmad Khatib Al-Minangkabawi applies two methods in studying critically on paper money, namely, the comparative law method and qiyas. Second, Ahmad Khatib believes that paper money has similarities with dinars and dirhams, namely its nominal value function. It is just that the existence of these values is different. Briefly, there are set law consequences for those who used paper money in economic activities, i.e. payment of zakāt on paper money applies when used as business capital.

Sheikh Ahmad Khatib Al-Minangkabawi's work related to paper money is written heavily from the perspective of fiqh. Briefly, it is challenging to describe legal reasoning from work. As a result, articles are also thicker with fiqh analysis.

Sheikh Ahmad Khatib Al-Minangkabawi's view regarding paper money becomes the foundation for the theory of the value of money in Islam. However, it is rarely disclosed. In this regard, this paper can serve as the foundation of the value for money offered by scholars from Indonesia in the early 20th century.

Money is not a commodity. Still, it must be positioned as capital to be productive. It finally becomes why trade is compelling and becomes the most practical reason for paying out zakāt.

It is not easy finding out articles that attempt to reveal the concept of classical ulemas or clerics from Indonesia relating to paper money. This article manages to identify that, and at the same time, becomes a novelty.