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The purpose of this paper is to document relationships between accountants’ socioeconomic beliefs and attitudes and their professional commitment and ethical decisions in a domain-specific context. Specifically, it investigates the relationships among Chinese tax accountants’ level of belief in the importance of corporate ethics and social responsibility, affective/normative professional commitment and ethical judgements/intentions in a case involving client pressure to commit tax fraud.

The study employs a survey of tax practitioners employed by public accounting firms in China. The data are analyzed using linear regression and structural equation modelling.

The stakeholder view, representing both normative and practical support for the importance of corporate ethics and social responsibility, was strongly and positively associated with professional commitment among tax practitioners. The stakeholder view also exhibited a strong negative association with intentions to engage in tax fraud. Tax accountants who possessed higher levels of professional commitment judged tax fraud as more unethical, and such ethical judgements were associated with a lower likelihood of intending to engage in fraud.

The associations between: first, professional accountants’ beliefs in the importance of corporate ethics and social responsibility and their level of professional commitment; and second, professional commitment and tax professionals’ ethical judgements have received little attention in the prior literature. The findings of this study suggest that the integrity of public accounting services may be influenced by relatively broad socioeconomic attitudes, and that this effect may operate partially through commitment to professional values.

This paper aims to examine the UK’s small- and medium-sized enterprises (SMEs) policies under Margaret Thatcher’s era in the 1980s, with a view to understand the success stories, historical development and the structures of Chinese family business through a case study of See Woo Holdings Ltd.

The authors have achieved the objective on the study of the SMEs policies under Margaret Thatcher through critical evaluation of the historical literatures, books, journals and newspapers. The study on overseas Chinese business and the case of See Woo Holdings Ltd. is mainly through the research of the Chinese overseas in the UK and Southeast Asia, and the companies report from the Companies House in the UK. The authors have used the latest 2011 UK Census statistics and academic reports to locate the most current demographic changes and Chinese business characteristics in the UK and the Northeast of England.

First, the UK’s SMEs policies under Margaret Thatcher were quite receptive towards the ethnic business. Second, the case of See Woo Holdings Ltd. indicates that family business networks are still one of the characteristics of Chinese business. Finally, the broader UK’s SMEs policies play an important role in this case study.

The authors provide a tentative linkage between the UK’s SMEs policies under Margaret Thatcher and Chinese family business. In addition, the case study of See Woo Holdings Ltd. improves the current understanding of Chinese family business with a clearer picture about their structure, practice, characteristics and development.

Governance can often be assessed as one part of directing companies’ action toward something better. This study examines how governance quality at the country level and firm level can affect sustainability performance that aligns with sustainable development goals (SDG). Prior academic literature explains that if a country has a low institutional condition, it is a great challenge to implement sustainability. However, the internal awareness of the company to implement sustainability plays an important role as well. To examine the research question, this study uses the banking sector as a research sample with an observation period from 2017 to 2019. Prior literature overlooks research in the banking sector and does not feature country-level governance with firm-level governance. The data were collected either from the annual report or sustainability report, which comprises 141 companies, with the total observation of 423 firm-year. This study used panel data regression analysis and was based on the Hausman Test; it shows that random effect is used to test the hypothesis. This research finds that good quality governance at the country level, results in good sustainability performance. However, contrary to expectations regarding the quality of firm-level governance, which is thought to be positively related to sustainability performance, this study found a negative relationship. The argument that might answer the finding is the existence of governance conditions at the state level and at the firm level that mutually subsidize each other. This research contributes to policymakers continuing to provide counseling and improve institutional conditions to motivate companies to support the achievement of the SDGs. Companies should also pay attention to the effectiveness of their internal governance and strive to use stakeholder opinions as a guide in the realization of SDGs.

Demanding applications could benefit from the mathematical parametrization of lattice structures as this could lead not only to the characterization of structure–property relation but also facilitates the tailoring of the effective mechanical properties. This paper aims to characterize the mechanical performance of sine-based lattices. The characterization includes the results of in-plane Poisson’s ratio plates models, and the stiffness of additively manufactured lattice plates when loaded in the out-of-plane direction, with the objective of obtaining a relation with their geometrical parameters.

The geometrical parameter–Poisson’s ratio relationship was characterized via finite element (FE) simulations. The stiffness was also measured on additively manufactured polylactic acid lattice plates and contrasted with FE computations.

The characterization of auxetic lattice plates performed using in-plane and out-of-plane loading leads to key properties when deciding the geometry specific for applications: relative density, auxetic behavior and stiffness. Approximately 26% reduction of stiffness was observed between the square lattice and sine-based lattices of the same volume fraction.

Auxetic metamaterials are potential candidates for applications in biomedical engineering, smart sensors, sports and soft robotics. This paper aims to contribute to the existing gap in the study of auxetic metamaterials subjected to complex loading conditions, other than simple tension and compression, required for the mentioned applications.

Throughout history, from ballads to requiems, music has played an important social role in reflection on mortality. Not only do musicians articulate their angst and thoughts about death, but, in so doing, they enable listeners to explore their own feelings. While the relationship between music and mental health can be examined from a number of perspectives, two broad approaches can be taken: artist-centred approaches and listener-centred approaches. The first analyses the life and work of artists, focussing particularly on the ways in which they explore death and angst in their music. The second looks at the ways in which the life and work of an artist is interpreted by listeners. Within these general approaches, a complex set of questions emerge – often at the interface of both approaches. How is the music used by listeners in their reflection on mortality? How is music used to manage mental health? Does reflection on the life and work of an artist contribute to suicidal ideation? Is the reception of music altered by an artist’s suicide? Using both these approaches and drawing particularly on the work of Émile Durkheim, this discussion demonstrates the significance of popular music analysis for death studies, focussing particularly on the issues surrounding popular music’s relationship to suicidal ideation.

This study aims to explore university students' push and pull motivational factors towards their study tour destination choices and to investigate the differences between experienced and non-experienced students concerning their push and pull motivational factors.

The study collected surveys from Hong Kong university students. In total, 248 usable responses were gathered. Among the 248 respondents, 148 university students from various universities did not have experience on a study tour in their university lives while 100 students did. The study also conducted interviews and collected qualitative data to supplement the survey findings.

Top push and pull motivational factors were highlighted in the study tour context. This study also indicated that non-experienced students relatively have more concerns about geographic location, political stability and financial budget as pull factors and education as the push factor than experienced students. Education, as a high-level human need and push motivational factor, becomes less important for experienced students.

A large number of Asian university students participated in study tour programmes each year. Nevertheless, there are few research papers relevant to exploring university students’ motivation to choose study tour destinations. This study provides useful insight for the universities to design and implement appropriate study tours according to students’ motivation.

Prior studies have demonstrated the important role of coopetition in firms’ innovation. Based on the paradox perspective, this study aims to focus on technology transfer, the pre-innovation stage, to provide a supplementary understanding of the complementarity and contradictoriness of paradoxical coopetition, with the formal and informal governance mechanisms which are suitable with this understanding in coopetition.

This study conducted an original, multisource survey of 280 Chinese manufacturing firms. Hypotheses were tested through multiple regressions.

Coopetition has a positive impact on technology transfer between firms. Along with the increasing specificity of assets invested ex ante as a kind of formal governance mechanism, the relationship between coopetition and technology transfer becomes stronger. Meanwhile, inter-firm justice as an informal governance mechanism in the technology transfer process can be positively affected by coopetition between partners.

The study adds to the business-to-business coopetition literature on how to properly treat and use coopetition in technology transfer. Using the paradox perspective in the Chinese context, the findings emphasize the positive role of coopetition in the inter-firm technological exchange process, enriching the understanding of the complementary and contradictory features of paradoxical coopetition. To govern coopetitive relationships, the firms should also implement two fundamental governance mechanisms, that is, specialty asset and inter-firm justice.

A huge volume of published research articles is available on social media which evolves because of the rapid scientific advances and this paper aims to investigate the research structure of social media.

This study employs an integrated topic modeling and text mining-based approach on 30381 Scopus index titles, abstracts, and keywords published between 2006 and 2021. It combines analytical analysis of top-cited reviews with topic modeling as means of semantic validation. The output sequences of the dynamic model are further analyzed using the statistical techniques that facilitate the extraction of topic clusters, communities, and potential inter-topic research directions.

This paper brings into vision the research structure of social media in terms of topics, temporal topic evolutions, topic trends, emerging, fading, and consistent topics of this domain. It also traces various shifts in topic themes. The hot research topics are the application of the machine or deep learning towards social media in general, alcohol consumption in different regions and its impact, Social engagement and media platforms. Moreover, the consistent topics in both models include food management in disaster, health study of diverse age groups, and emerging topics include drug violence, analysis of social media news for misinformation, and problems of Internet addiction.

This study extends the existing topic modeling-based studies that analyze the social media literature from a specific disciplinary viewpoint. It focuses on semantic validations of topic-modeling output and correlations among the topics and also provides a two-stage cluster analysis of the topics.

Due to the increased pollution and global warming, the banking sector is also implementing green practices in their operations to improve business ethics. However, there are few studies that have looked at how green practices affect performance outcomes. Considering this, the study aims to examine the impact of green banking adoption practices (GRBP) on consumer-related performance outcomes (i.e. consumer green satisfaction, consumer green perceived quality, consumer green trust, environmental friendliness and continuing relations with bank). The study used resource-based view theory and triple bottom line in connecting GBRP and consumer-related performance outcomes.

The data was gathered via a Likert scale questionnaire from banking personnel and consumers using a non-probability purposive sampling technique. The data of GRBP was collected from the banking employees, whereas the data for consumer-related performance outcomes were gathered from the banking consumers, and “Partial least square-structural equation modeling” (PLS-SEM) was used to examine research hypotheses.

The results of PLS-SEM reveal that GRBP positively affects consumer green trust, green perceived quality and green satisfaction. However, GRBP does not have any impact on environmental friendliness. The results further reveal that GRBP largely affects consumer green trust followed by green perceived quality and green satisfaction, respectively. Moreover, consumer green perceived quality, green trust and environmental friendliness positively affect the continuing relationship with the bank.

To the best of the authors’ knowledge, this is the first study in the context of green banking, i.e. two-dimensional, as it examines the impact of GRBP on consumer-related performance outcomes and confirms that GRBP enhances consumer-related performance outcomes. The findings of the study provide numerous insights to bank managers, environmentalists and policymakers.