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The purpose of the study is to investigate the effect of terminal and instrumental values on the attitude and brand desirability for upcycled luxury designer facemasks, in relation with generic luxury designer facemasks.

A quantitative approach was adopted in this study, and data were collected via an online consumer panel from 390 existing Australian luxury consumers, aged 18 and above. Stimuli that represented the two upcycling conditions (remnants and past collections) and a control condition (generic product) from an actual Burberry-branded facemask were designed for the study. The collected data were analysed using the least partial square and multi-group analysis of the structural equation model

The findings indicate that consumers do not perceive Burberry facemasks made from upcycled remnant materials and previous collections have superior aesthetic or self-expressive benefits to them when compared to the generic Burberry masks. In the same vein, both upcycled categories do not provide superior instrumental values through economic benefits or safety when compared to the generic Burberry masks. Hence, terminal and instrumental values had no influence on the attitude and brand desirability for upcycled luxury designer facemasks, in relation with generic luxury designer facemasks.

The results indicate that strategies will have to be better designed to have a balance between safety features (as opposed to fashion) and luxury desirability of the brand to better capture the market for difference consumer values for the facemasks. As this is a relatively low involvement product, the pricing strategies must be re-evaluated.

This study offers empirical support for the proposition that different upcycling methods in the name of sustainable practices may have different functions for different consumer values in luxury marketing implementations. For the choice of facemasks during the COVID-19 pandemic, it provides empirical evidence for consumer choice for the different types and how it can be used to elevate luxury brand desirability.

This study aims to use the extended model of goal-directed behavior (EMGB) to examine the interaction between wine purchasing motivations and prior knowledge and their impact on consumers’ wine purchase intentions and decisions.

The survey was conducted in large discount retail stores in South Korea, and structural equation modeling analysis reveals EMGB’s strong predictive ability to understand wine buying behavior.

Notably, the findings reveal that social life and enjoyment motivations play a significant role in shaping consumers' attitudes. In addition, positive emotions, attitudes, prior knowledge, subjective norms and negative anticipated emotions all have a positive effect on desire, while desire, prior knowledge and frequency of past behavior have a significant impact on behavioral intention. Contrary to previous studies, celebration motivation has no significant effect on attitude and perceived behavioral control has no significant effect on desire and behavioral intention.

The findings provide practical insights for marketers to conduct targeted wine marketing campaigns and increase consumers' intention to purchase wine.

This study furthers the understanding of the complex mechanisms involved in shaping the intention to purchase wine using the EMGB framework.

This study aims to examine the sequential effects of work–personal conflict (WPC) and work environment (WE) on turnover intention (TI) with a focus on generational differences in the restaurant context.

To test the two-model approach, this study uses a moderated mediation analysis based on developed scenarios for survey questionnaires completion by participants.

The results found that WE and personal–work conflict each have a unique sequential effect on TI. However, younger generations perceived external conflicts to affect their personal lives more than older generations. For older generations, external conflict affecting personal life had caused higher intentions to quit their jobs.

The study provides the unique contribution of studying the sequential effects of WPC and WE on TI. Furthermore, this study helps to fill the gap of generational research by testing generational perceptions of these relationships.

Conversations around diversity, race and science fiction and fantasy films/television have sparked in response to recent casting decisions made in the upcoming live-action The Little Mermaid, The Lord of the Rings: The Rings of Power and Star Wars' Obi-Wan Kenobi (Deggans, 2022; Romano, 2022). Backlash against casting of actors of Color in these genres highlights racial projects where a cultural memory of whiteness comes up against multicultural change. The authors of this paper feel that there is great potential in using current-day racial issues around fantasy films/television to explore these racial projects with students in social studies classes (Omi and Winant, 2014).

Using a qualitative textual analysis (Peräkylä, 2005), the authors examined online news media outlets addressing the casting of actors of Color in the aforementioned media pieces. After reviewing over twenty articles, the authors determined two major themes that would serve as the findings.

In this paper, themes of nostalgia for an imagined ‘way things were’ and future-based fears of how things will become emerged from the analysis, revealing a need for engaging students in the history of sci-fi and fantasy media, and the existing, diverse histories of storytelling featuring multiple races.

The authors argue that examining racial projects found in contemporary sci-fi and fantasy casting are chances for students to understand complex racial histories and how they blend into current-day cultural landscapes, and are opportunities to practice analysis of real-life racial histories and richly-imagined fantasy worlds, noticing how and why the two often collide when it comes to race.

Prior studies generally focus on income smoothing through discretionary accruals and document that managers have incentives to smooth earnings due to various reasons. This paper aims to focus on income smoothing through research and development (R&D) management and examine whether and how income smoothing through R&D management affects credit rating agencies’ perception of firm risk.

The authors use financial statement data from the CRSP/Compustat Merged data set universe for the period from 1992 to 2019 after excluding financial and utility industries. The authors follow the model for credit ratings used in previous literature to test the hypothesis. Specifically, the authors use an ordered probit model to express credit ratings as a function of income smoothing attributes.

The authors find that R&D-based income smoothing improves a firm’s credit rating. However, the positive effect of R&D-based income smoothing on credit ratings is less than that of accruals-based income smoothing. This study also shows that the positive effect of R&D-based income smoothing is more pronounced for firms less subject to opportunistic incentives, further strengthening the notion that managers smooth earnings through R&D management to provide more informative earnings.

This study contributes to the income smoothing literature in several ways. First, the authors contribute to the research by showing that managers’ income smoothing activity through R&D management positively affects firms’ credit rating. Second, the authors also document the relative benefits of the two different income smoothing techniques in terms of improving credit agencies’ perception of firms’ creditworthiness.

The study aims to look at deep eWOM providing behaviour in m-commerce and attempts to explore its antecedents. Personalisation is proposed as an indirect antecedent of deep eWOM providing behaviour mediated by hedonic and utilitarian value perceptions and personal identification.

Based on social-exchange theory, the conceptual model links the study antecedents to deep eWOM providing behaviour. The conceptual model was validated through a multi-country study. A large sample of m-commerce users in the UK (n = 505), India (n = 422) and Vietnam (n = 618) were contacted to collect the data. Data were analysed through structural equations modelling procedure with invariance analysis conducted to ensure that the results from the three samples could be compared. The authors also conducted post-hoc analysis to explore the mediation paths between variables.

The study finds support to the conceptual model across the samples from the three countries. Personalisation is found to increase value perceptions – both utilitarian and hedonic – and personal identification which leads to “deep” eWOM providing behaviour across all the three countries. The serial mediation also provides comparable results across the three countries.

The study contributes to the understanding of deep eWOM providing behaviour – a construct with high practical relevance which has however not been explored sufficiently in current literature. The study also contributes to the literature that analyses the consequences of personalisation in m-commerce.

The purpose of this study was to determine whether there are differences in skin temperature under graphene-infused fleece and traditional polyester fleece materials in the interior of a wetsuit.

A total of 48 participants surfed for a minimum of 40 min in a custom wetsuit with a torso lined with graphene-infused fleece on one half and traditional polyester fleece on the other. Eight iButton thermistors were used to record skin temperatures bilaterally at the upper back, chest, abdomen and lower back every minute for the entire surf session. After surfing, participants responded to questions associated with their perception of warmth and comfort and their knowledge of fleece materials.

Skin temperatures did not differ between the two types of fleece at the upper back, chest and abdomen locations. Skin temperatures in the lower back were significantly warmer under the traditional polyester fleece compared to graphene-infused fleece. Participant responses associated with warmth were consistent with skin temperature measurements.

The results of this study indicate that a graphene-infused nylon fleece interior does not clearly influence skin temperature in surfers when compared to a traditional polyester fleece interior. While skin temperatures were significantly lower under the graphene-infused nylon fleece at the low back, the other three anatomical locations did not exhibit significant differences.

Thermoregulation is an important consideration for the safety and performance of surfers in the ocean. Evidence suggests that the inner lining of a wetsuit may impact thermoregulation while surfing; however, no prior studies have compared interior materials.

The aim of the study is to capture consumers' conceptualization of ethnic food and ethnic restaurants, focusing on what it takes for ethnic restaurants to be perceived authentic.

Qualitative research, based on semi-structured in-depth interviews which were transcribed and subjected to inductive thematic analysis.

The findings conceptualize what ethnic food and ethnic-authentic restaurant are, leading to formulating the criteria that authentic ethnic restaurant should meet.

Findings have practical implications for restaurateurs interested in establishing themselves as ethnically authentic and for businesses focusing on ethnic food. This study was based on Israeli-Jewish participants; studies with other populations will contribute to the findings' trustability.

This study provides novel and critical insights into ethnic restaurant managements and to the customer conceptualization of the concept of ethnic authentic, demonstrating it being a multifaceted concept.

While much of the literature testing for shirking by professional athletes have used performance metrics, some works have quantified shirking in dollar terms by comparing salary to estimated marginal revenue product (MRP). However, Ordinary Least Squares (OLS) approaches to measuring shirking by comparing salary to MRP have an endogeneity problem, as salary and contract length are determined simultaneously. We test for shirking in Major League Baseball (MLB) using an MRP approach, addressing this potential endogeneity.

This paper uses instrumental variables regression to address potential endogeneity using MLB season-level player and team data from 2010 to 2017.

Using OLS regression, the impact of an additional year of guaranteed contract on shirking is estimated at approximately $1m in 2010 US dollars, and the impact of having a long-term contract is estimated at $5m, estimates comparable to those in the literature. Using instrumental variables regression, these impacts increase to $1.6m and over $9m in 2010 dollars.

Given large, causal shirking estimates, profit maximizing sports organizations should take caution when negotiating long-term contracts. These findings also have important implications for other labor market settings where workers feel job security.

To our knowledge, this is the first work testing for shirking in sports using an MRP approach which uses instrumental variables regression to address potential endogeneity.

The purpose here is to show how the “shadow” economy has grown in scale and impetus in recent years, though even before modern times it has been present (e.g. the City of London, Shaxson, 2011) since at least the middle ages. The reasons for this have become complicated, but we can identify some “deep structures” that are common. Firstly, “globalisation” made it easier for multinationals to escape national regulatory regimes. Secondly, one of the ways neoliberal trading regulations allowed such actors to augment their assets was by means of what they initially called “transfer-pricing” but which now is officially known as “profit shifting” through tax havens. Thirdly, the growth in international trade in legal and illegal ways caused money laundering – even by otherwise respectable banks – to grow across borders. Conversely, from the supply-side, tax haven status was increasingly accessed by jurisdictions that sought to achieve economic growth by supplying tax haven services, both Delaware and Ireland as exemplars of a “developmental” fiscal policy.

This paper adopts a “pattern recognition” design, an approach that is abductive, meaning interpretive, as shown in the observation that explanation can be valid or reliable without direct observation. This is shown in the indirect observation that “rain fell because the terrace has puddles” or “ancient glaciers once carved this valley”.

Reviewing the European Union’s (EU) list of non-co-operating jurisdictions in support of the OECD’s review of base erosion and profit-shifting activity, Collin concluded the EU’s listing “moved the needle” somewhat but was only a modest success. This is because of its reluctance to sanction its own members or large economies like the USA. Data on foreign direct investment and offshore banking assets suggest listed jurisdictions did not suffer notably from being named and shamed. In all cases studied, this contribution found legally damaging, fraudulent, conflict of interest and corrupt practice activities everywhere.

The originality is found in three spheres. Firstly, the pattern recognition method was vindicated in yielding hard to research results. Secondly, the “assemblage-thirdspace” theory was found advantageous in demonstrating the uneven geography of tax haven clusters and their common history in turbocharging economic development. Finally, the empirics showed the ruses executed by cluster members in tax havens to circumvent the law from global management consultancies to micro-firms consisting of tax lawyers and other experts interacting in knowledge supply chains of dubious morality.