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Using resource-based theory and social cognitive theory, this study aimed to investigate crucial resources that new US fashion ventures need to survive the initial stage of business development. It also intended to discover the role and characteristics of founders that contribute to the success of a fashion business, as well as challenges and struggles that fashion entrepreneurs face.

For the study, a qualitative research method with in-depth personal interviews was conducted. Participants were recruited through purposeful sampling methods. Using a grounded theory approach, we analyzed the approximately 308 pages of primary source data, transcribed from the records of the interviews.

Findings were categorized into three major themes. First, financial resources and literacy, marketing, merchandising, as well as legal resources were identified as critical resources at the firm level. Second, at the individual level, four important human agency factors, including intentionality, forethought, reactiveness and reflectiveness were revealed as essential for the success of fashion entrepreneurs. Lastly, relationships and networks were highlighted at both firm and individual levels.

This study contributes to the understanding of fashion entrepreneurship, an understudied area. The study identified critical resources for the success of fashion startups, especially during the initial business development process. The findings also emphasized the importance of human agency factors and networks at both firm and individual levels.

There is a growing body of literature discussing the green logistics practices (GLPs) that companies could introduce to reduce the logistics environmental impact. Current approaches also identify several influencing factors within firms that could serve as barriers to, or enablers of, GLPs. However, less is known about the role of extra-firm stakeholders, even though these are crucial to operationalizing green logistics effectively. This study merges current theoretical understanding with empirical evidence to provide a detailed stakeholder analysis of GLPs.

Using stakeholder theory as a theoretical lens, the authors aimed at offering a mid-range contribution by conducting multiple embedded case studies examining Italian logistics service providers and shippers. GLPs and the related influencing factors were examined as sub-units of analysis within broader companies' environmental sustainability strategies.

The authors identified cascading effects among factors influencing the adoption of GLPs (e.g. key economic factors are affected by external factors which also influence organizational and collaboration factors). These effects are moderated by interdependencies between primary and secondary stakeholders, and the study highlights the prominent involvement of secondary stakeholders, such as final consumers.

This paper contributes to better understanding how and why companies adopt GLPs, emphasizing the wide set of stakeholders involved and illustrating how different stakeholders impact on GLPs adoption by affecting a set of influencing factors. By combining insights from the available literature with contemporary empirical data, the authors emphasize how Logistics Service Providers (LSPs) and shippers can no longer address the adoption of GLPs as “focal companies”, but only as part of a “focal network of interconnected stakeholders”, all of them influencing GLPs adoption.

The purpose of this paper is to propose a new method that allows to compare the magnetic pressures of different pulse width modulation (PWM) strategies in a fast and efficient way.

The voltage harmonics are determined using the double Fourier integral. As for current harmonics and waveforms, a new generic model based on the Park transformation and a dq model of the machine was established taking saturation into consideration. The obtained analytical waveforms are then injected into a finite element software to compute magnetic pressures using nodal forces.

The overall proposed method allows to accelerate the calculations and the comparison of different PWM strategies and operating points as an analytical model is used to generate current waveforms.

While the analytical expressions of voltage harmonics are already provided in the literature for the space vector pulse width modulation, they had to be calculated for the discontinuous pulse width modulation. In this paper, the obtained expressions are provided. For current harmonics, different models based on a linear and a nonlinear model of the machine are presented in the referenced papers; however, these models are not generic and are limited to the second range of harmonics (two times the switching frequency). A new generic model is then established and used in this paper after being validated experimentally. And finally, the direct injection of analytical current waveforms in a finite element software to perform any magnetic computation is very efficient.

This paper explores the experiences and strategies that have emerged from an Islamic university in Brunei Darussalam in its efforts to adapt to the new normal. It aims to provide a comprehensive post COVID-19 teaching and learning strategies framework and understand how the principles of Islam can be harmonised with modern practices, offering valuable lessons for educational institutions worldwide.

The study employed a three-fold methodology. Initially, the authors conducted a comprehensive review of the post-COVID-19 experiences within Islamic universities. Subsequently, they administered a structured questionnaire to academic staff and students at an Islamic university in Brunei, utilising Google survey forms. Based on the insights from the data analysis, strategies were carefully formulated. Ultimately, this informed the development of a framework grounded in the established strategies.

The significant findings from this study include the adoption of “e-Talaqqi” and how this can be related to Maqasid Shariah to produce a conceptual framework of post-COVID-19 strategies adaptable for Islamic Higher Education Institutions (HEIs) and how that can be related to Maqasid Shariah in line with the values of Islamic-based universities.

The applicability of the framework developed from data gathered at an Islamic university in Brunei might have certain limitations when extended to other Islamic HEIs. Future research should aim to cover more Islamic HEIs across various countries, thereby strengthening a broader applicability of the framework. Moreover, it is advisable that the developed framework undergoes statistical validation to fortify it.

The study's implications encompass theory, researchers, educators, policymakers, and all stakeholders concerned with the past, present, and future of HEIs, particularly in facilitating the adaptation of post-COVID-19 norms within Islamic HEIs.

This paper holds the potential to significantly benefit society by providing invaluable insights to educators and various sectors, aiding them in enhancing their learning pedagogies.

This study has developed a conceptual framework that offers strategies tailored for Islamic HEIs in the post-COVID-19 era, harmonising with the principles of Islamic-based universities, in alignment with Maqasid Shariah. Consequently, this research serves as a significant contribution to the evolution of new theoretical paradigms because of COVID-19.

With the emergence of the different Industry 4.0 technologies and the interconnectedness between the physical and cyber components within manufacturing systems, the manufacturing environment is becoming more susceptible to unexpected disruptions, and manufacturing systems need to be even more resilient than before. Hence, the purpose of this work is to explore how does incorporating Industry 4.0 into current manufacturing systems affects (positively or negatively) its resiliency.

A Systematic Literature Review (SLR) was performed with a focus on studying the manufacturing system’s resilience when applying Industry 4.0 technologies. The SLR is composed of four phases, which are (1) questions formulation, (2) determining an adequate search strategy, (3) publications filtering and (4) analysis and interpretation.

From the SLR results’ analysis, four potential research opportunities are proposed related to conducting additional research within the research themes in this field, considering less studied Industry 4.0 technologies or more than one technology, investigating the impact of some technologies on manufacturing system’s resilience, exploring more avenues to incorporate resiliency to preserve the state of the system, and suggesting metrics to quantify the resilience of manufacturing systems.

Although there are a number of publications discussing the resiliency of manufacturing systems, none fully investigated this topic when different Industry 4.0 technologies have been considered. In addition to determining the current research state-of-art in this relatively new research area and identifying potential future research opportunities, the main value of this work is in providing insights about this research area across three different perspectives/streams: (1) Industry 4.0 technologies, (2) resiliency and (3) manufacturing systems and their intersections.

This study aims to examine the timing of corporate disclosure in the context of Georgia, an emerging market where a recent reform of corporate financial transparency mandated about 80,000 private sector entities to publicly disclose their annual financial statements.

The main analysis covers more than 4,000 large, medium, small and micro private sector entities, for which the data is obtained from the Ministry of Finance of Georgia. This paper builds an empirical model of logit/probit regression, with industry fixed and random effects to investigate the drivers of the corporate disclosure timing.

Findings suggest that the mean reporting time lag is 279 days after the fiscal year-end, that is nine days after the statutory deadline. Almost one-third (30%) of the entities miss the nine-month statutory deadline, while the timely filers almost unexceptionally file immediately before the deadline. Multivariate tests reveal that voluntarily filing entities completed the process significantly faster than those mandated to do so; audited financial statements take more time to be filed, whereas those with unqualified audit opinion or audited by large/international audit firms are filed faster than their counterparts. The author concludes that despite the overall high filing rates, the timing of corporate disclosure is not (yet) efficiently enforced in practice (but is progressing over time), whereas regulatory incentives prevail over market incentives among the timely filers.

To the best of the author’s knowledge, this is the first study that explores corporate disclosure timing incentives in the context of Georgia. This study extends prior literature on the timing of financial information from an emerging country’s private sector perspective, with juxtaposed market and regulatory incentives.

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities.

Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals.

The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.

This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.

This research examines the effect of team diversity on customer behavior (purchase likelihood) associated with sustainable luxury products and further considers the mediating role of customer skepticism and the moderating role of the growth mindset in these relationships.

Study 1 aims to confirm the direct effect of team diversity on purchase intention and the mediating effect of customer skepticism. Featuring a fictitious brand, Study 2 seeks to test the moderating effects of a growth mindset. This research recruits participants located in the USA who have shopping experiences with a luxury product.

The findings support the notion that team diversity can mitigate customers' skepticism while enhancing purchase likelihood. Moreover, this effect is stronger among those with a growth mindset. As such, the findings suggest that communicating the heterogeneous composition of team members can benefit sustainable luxury brands.

Underpinned by the signaling theory and incremental theory, this research examines the effects of team diversity on customer behavior (purchase likelihood) related to sustainable luxury products, as well as the role of customer skepticism (as a mediator) and a growth mindset (as a moderator) in these relationships. Thus, the findings broaden the current diversity research which has predominantly focused on team decision-making and performance.

This study examines the public participation in the implementation of the Historic Urban Landscape (HUL), a United Nations Educational, Scientific and Cultural Organization (UNESCO) approach for urban development. HUL has six Critical Steps and four Tools Categories relating to community engagement, knowledge and planning, regulatory system and financial instruments. The HUL public participation component has materialized variably across the adopting cities, challenged by the local implementation capacity. In response, we have singled out two research questions revolving around the participants’ characteristics and participation methods.

This study instrumentalizes case studies as a research methodology and thematic literature as a theoretical context. The HUL projects for Ballarat, Australia and Cuenca, Ecuador have been selected as sources of published information because they exhibit comparative differences in completing community engagement. We have compared the community engagement accounts of the two cities.

The Ballarat and Cuenca HUL project accounts point out to commonalities and variances in responding to the HUL public participation mandate. The findings for the participants’ characteristics involve project setting, participants categories and participants empowerment; the findings for the participation methods involve initial preparation, domestic and international expertise and public conversation.

The results of the study help define public participation practices in HUL project implementations. The results present an opportunity for city officials, HUL project planners and field administrators for making informed decisions particularly in relation to the two public participation domains, the participants’ characteristics and the engagement methods.

The current study aims to propose and empirically investigate a conceptual model of the most relevant antecedents and consequences of Corporate Social Responsibility (CSR) attribution, thus providing a practical and concise model as well as examining brand attachment as a mediator explaining the relationship between CSR attribution and its consequences.

A between-subjects experimental design was employed. The study included two experimental conditions; intrinsic and extrinsic CSR attribution and a control condition. An online self-administered survey was utilised for data collection. The sample was a convenience sample of 336 university students. Both one-way between-groups ANOVA and Partial Least Squares-Structural Equation Modelling (PLS-SEM) were utilised for hypotheses testing.

The most significant antecedents of CSR attribution in order of importance are the firm's approach to CSR communication, past corporate social performance, CSR type and the firm's call for customers' participation in its CSR. CSR attribution exerted a significant direct positive impact on brand attachment and trust. Three significant indirect consequences of CSR attribution were PWOM intention, purchase intention and brand loyalty intention. Whereas trust played a significant mediating role between CSR attribution and its three indirect consequences, brand attachment exerted significant mediation only between CSR attribution and brand loyalty intention. Brand attachment might mediate the relationship between CSR attribution and purchase intention. However, brand attachment failed to play a mediating role between CSR attribution and PWOM intention.

Several studies marginally investigated CSR attribution. Despite the vital role of CSR attribution in how consumers receive firms' CSR engagement, the availability of CSR attribution-centric studies is limited. By introducing a model of the most relevant antecedents and consequences of CSR attribution, this study aids in understanding the psychological mechanism underlying consumers' CSR attribution and provides valuable implications.