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The aim of this study is to identify organisational capabilities (OC) for a successful digital transformation (DT) and associated structures of internal teams to orchestrate and support DT.

An explorative, qualitative study, comprising semi-structured interviews with 82 executives from 43 diverse National Football Associations (NFA) spread across five continents was conducted.

The results show that organisational culture, strategic sensitivity, up-to-date ICT-infrastructure, a digitally skilled workforce, leadership support, knowledge management and internal DT-teams are important capabilities to enable successful DT.

Due to the different levels of maturity of digitalisation and the financial constraints, not every NFA intends or is able to assign a full-time staff member exclusively to digital issues. Therefore, the most appropriate person was interviewed in each NFA.

Adapting an organisational culture to the requirements of the digital age is one of the most important steps in implementing DT. It is equally important for the leadership to form the strategic framework and enable the necessary training of employees to improve the results of the digitalisation processes.

This is the first study investigating NFA's DT from a worldwide perspective, identifying the most important factors for successful DT-processes.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Organizations and other entities that achieve digital transformation (DT) become better positioned to meet emerging challenges in the digital age. Different organizational capabilities that include an appropriate organizational culture, a workforce equipped with digital skills, modern ICT infrastructure, effective knowledge management and strong leadership support are critical if DT is to prove successful.

The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

The space discretization of eddy‐current problems in the magnetic vector potential formulation leads to a system of differential‐algebraic equations. They are typically time discretized by an implicit method. This requires the solution of large linear systems in the Newton iterations. The authors seek to speed up this procedure. In most relevant applications, several materials are non‐conducting and behave linearly, e.g. air and insulation materials. The corresponding matrix system parts remain constant but are repeatedly solved during Newton iterations and time‐stepping routines. The paper aims to exploit invariant matrix parts to accelerate the system solution.

Following the principle “reduce, reuse, recycle”, the paper proposes a Schur complement method to precompute a factorization of the linear parts. In 3D models this decomposition requires a regularization in non‐conductive regions. Therefore, the grad‐div regularization is revisited and tailored such that it takes anisotropies into account.

The reduced problem exhibits a decreased effective condition number. Thus, fewer preconditioned conjugate gradient iterations are necessary. Numerical examples show a decrease of the overall simulation time, if the step size is small enough. 3D simulations with large time step sizes might not benefit from this approach, because the better condition does not compensate for the computational costs of the direct solvers used for the Schur complement. The combination of the Schur approach with other more sophisticated preconditioners or multigrid solvers is subject to current research.

The Schur complement method is adapted for the eddy‐current problem. Therefore, a new partitioning approach into linear/non‐linear and static/dynamic domains is proposed. Furthermore, a new variant of the grad‐div gauging is introduced that allows for anisotropies and enables the Schur complement method in 3D.

Ich habe genug (I have enough) BWV 82 is one of the best known, most regularly performed and consistently recorded of J.S. Bach's approximately 200 extant sacred cantatas. ¹ In the text, by an anonymous author, the narrator repeatedly expresses their readiness to die, in faith that they will be received by their saviour in eternal life. The whole cantata expresses a fearless ‘longing for death’ (Schweitzer, 1911/1966, p. 114), coupled with a serene contentment. Bach's setting of this text for religious purposes not only supports the sentiments expressed by the narrator but colours, illuminates, vitalises and elevates it in ways that startle the ear, quicken the spirit and stir the imagination. In the third and final aria of the cantata, Bach employs an almost-jaunty dance rhythm to accompany the narrator's anticipatory delight in their own death, liberated from worldly and bodily suffering. After identifying some of the ingenious ways Bach animates the text, I offer some speculations and elaborations as to how and why this work has had such an enduring presence in the Western musical canon, for believers and non-believers alike.

German, Austrian and Swiss utilities are confronted with radical changes in the European energy sector. A dialogue between the utility companies and their various groups of stakeholders is gaining importance. Increasingly, utilities create their own Facebook presence enabling such a dialogue. Still, to the best of the author’s knowledge there exists no research which explicitly focuses the stakeholder dialogue of German, Austrian or Swiss utilities on Facebook. Therefore, the purpose of this paper is to analyse Facebook as an instrument for dialogic communication in the energy sector.

An online survey was distributed to 1,280 German, Austrian and Swiss utilities, and 14 per cent of the utilities completed the survey, including 130 German, 19 Austrian and 25 Swiss companies. The participating utilities are primarily in public ownership.

The Facebook conversation of utility companies and their stakeholders meets the basic requirements of a virtual stakeholder dialogue. Nevertheless, less than half of the companies perceive their current stakeholder conversation on Facebook as truly interactive. Therefore, even if the basic requirements of a dialogue are met, most companies still do not seem to fully use the dialogue potential of Facebook.

This study provides first insights into virtual stakeholder dialogues in the energy sector. A suggestion to operationalise such a virtual dialogue is provided. Both operationalisation as well as the empirical results help researchers and practitioners to better understand virtual stakeholder dialogues.

The proceedings of the 17 editions of the conference of the Spanish Association of Scientific Experts in Tourism constitute a valuable archival resource within the research on Spanish tourism. But so far their contents have not been analyzed. The aim of this chapter is to examine the research that has been presented at its conference by means of a bibliometric analysis of the proceedings of 17 editions. The study focuses on the origin of the research (countries, regions, institutions, and authors), as well as its characteristics in terms of themes dealt with, geographical areas researched, methodologies, disciplinary areas, and attitudes toward tourism. Implications for the evolution of the research are discussed in terms of knowledge contributions and the shaping of major tourism research traditions.

Entomophagy (i.e. human insect consumption) is seen as one promising route to substantially reduce food-related carbon footprints as insects can be produced at a fraction of the carbon emitted by traditional Western meat production (e.g. beef, pork, poultry). In this light, the purpose of this paper is to address how prices may affect preferences for insects as food.

Drawing on consumer research on “positive” functions of prices (e.g. the widely held belief that price and quality are positively correlated), the authors present two behavioural experiments that manipulated price cues to estimate the effect on expectations, eating behaviour and willingness-to-pay as central preference indicators.

Consistent with the predictions, high prices as initial anchors positively affect food preferences. Furthermore, they incur a positive spill-over effect to subsequent consumption of insects that are unprocessed (i.e. truffles in which mealworms are visible in their entity) and for which no price information is available. Additionally, the authors show that the positive effects of high prices on preferences are muted if prices are artificially lowered (e.g. by means of government subsidies, Experiment 2).

Taken together, the authors show that preferences for novel foods such as insects can be promoted by systematically taking into account behavioural economic theories. This suggests that behavioural theory can be used to reap environmental benefits of entomophagy.

This research links behavioural economics with the actual consumption of insects and therefore complements survey research on behavioural intentions.

The purpose of this paper is to examine the influence of earnings management (EM) and tax aggressiveness (TA) on shareholder wealth and on stock price crash risk (SPCR) of German companies.

The sample comprises 820 firm-year observations of 188 non-financial companies listed on German stock exchanges from 2008 to 2014. The authors apply generalized least square panel regression to overcome autocorrelation and heteroscedasticity problems.

EM and TA are not related in terms of affecting shareholder wealth and SPCR. EM has no impact on shareholder wealth but significantly affects SPCR. TA has a significant positive effect on shareholder wealth but no impact on SPCR. Thus, EM practices applied within German companies are non-opportunistic, as they do not affect shareholder wealth and decrease SPCR. TA practices are also non-opportunistic, as they increase shareholder wealth and do not affect SPCR.

This study provides insights that can improve managers’ accounting choices (EM vs TA) and alleviate investor concerns about the effect of managers’ manipulation strategies. Considering other variables affecting TA, such as discretionary book tax differences, may add further insights into this discussion. The analysis of and comparison with other markets may shed more light on the validity and generalizability of the results.

This study recommends that investors must take into consideration the accounting variables to ensure better investment decisions and highlight the importance of CEO choices on market reaction.

The investigation of the mutual impact of EM and TA on shareholder wealth and SPCR is novel, and so too is the analysis of whether EM and TA are complementary or substitute for each other in this relationship.