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The environmental characteristics of international football can vary significantly from one country to another. As a result, the economic and market possibilities and the objectives of each national league are very heterogeneous. This article aims to examine the differences in revenue structures amongst European national football leagues (n = 50) and cluster them based on these structures. It also investigates which revenue structure would be more effective for similar leagues, considering the previously mentioned varying environmental characteristics of international football.

The study utilises a theoretical framework of business modelling, applied in a unique way to league organisers of national championships. Data on sports and business aspects were collected from sources such as the Union of European Football Associations (UEFA) Financial Benchmarking Reports, transfermarkt.de and related sources for the period 2015 to 2018. K-means cluster analysis, using the Euclidean distance approach, was employed to develop clusters based on revenue sources over a four-year average.

The paper presents the characteristics and year-to-year changes of nine developed clusters. Throughout the analysis, variables such as average overpayment and inequality between player values amongst leagues were prioritised. The study's practical implications can assist league organisers in enhancing the competitiveness of their leagues, supported by short case studies that provide illustrative examples.

The novelty of the current article lies in introducing innovative variables such as the variance of player value whilst focussing on meso-level analysis, providing a fresh contribution to the existing literature in the field for understanding revenue structures and performance in European national football leagues.

This paper aims to study the impact of geopolitical uncertainty on corporate cost of debt and the moderating role of information asymmetry between creditors and borrowing firms.

This study uses 5,223 firm-quarter observations on German-listed firms spanning 2010:Q1–2021:Q4. This study regresses the cost of debt financing on the geopolitical risk, accounting quality and other control variables. Information asymmetry is measured using the performance-matched Jones-model discretionary accrual and the stock bid-ask spread. It uses interaction terms to check if information asymmetry moderates the impact of geopolitical uncertainty on the cost of debts and control for the moderating role of business risk. For the sake of robustness check, it uses long-term cost of debt and bond spread as alternative dependent variables. In addition, this study executes instrumental variables regression and propension score matching to control for potential endogeneity problems.

Estimation results show that geopolitical uncertainty exerts a positive impact on the cost of debt. This impact is found to be more important on the cost of long-term debts. Information asymmetry is found to exacerbate the positive impact of geopolitical risk on the cost of debt. These results are robust to the change of the dependent variable and to the mitigation of potential endogeneity. At high levels of information asymmetry, this impact is more important for firms belonging to “Transportation”, “Automobiles and auto parts”, “Chemicals”, “Industrial and commercial services”, “Software and IT services” and “Industrial goods” business sectors.

Geopolitical uncertainty should be seriously considered when setting strategies for corporate financial management in Germany and similar economies that are directly exposed to geopolitical risks. Corporate managers should design a comprehensive set of corporate policies to improve their transparency and accountability during increasing uncertainty. Policymakers are required to implement innovative monetary and fiscal policies that take into consideration the heterogeneous impact of geopolitical uncertainty and information transparency in order to contain their incidence on German business sectors.

Despite its relevance to corporate financing conditions, little is known about the impact of geopolitical uncertainty on the cost of debt financing. To the best of the authors’ knowledge, there is still no empirical evidence on how information asymmetry between creditors and borrowing firms shapes the impact of geopolitical uncertainty on the cost of debt. This paper tries to fill this gap by interacting two measures of information asymmetry with geopolitical uncertainty. In contrast with previous studies, this study shows that the impact of geopolitical uncertainty on the cost of debt is non-linear and heterogeneous. The results show that the impact of geopolitical uncertainty does not exert the same impact on the cost of debt instruments with different maturities. This impact is found to be heterogeneous across business sectors and to depend on the level of information asymmetry.

This paper aims to explore the Spanish Self-Initiated Expats’ (SIEs) motivations and factors involved in the choice of the host destination.

Through an exploratory and qualitative study, drawing upon SIE literature on motivations and careers, 22 Spanish SIEs were interviewed in a semi-structured way.

Most SIEs clearly detailed the line of reasoning behind the host destination choice (specific destination); a second group considered a limited number of potential countries to relocate to (alternative destinations), and the smallest one did not choose a specific location. Career motivations were the most mentioned ones and different degrees of career planning were found: those with a very defined career planning process relied upon one potential destination, while those with a less defined one considered several alternative host destinations. The European Region Action Scheme for the Mobility of University Students experience was one of the most mentioned factors influencing the choice of the host destination, which may be common to other European Union (EU) nationals. As to the limiting ones, the visa requirements outside the EU were identified. Other factors were particular to Spain, such as the perceived need for English proficiency for a successful global career and the degrees of career planning.

These findings may assist Talent Management Managers to align organizational strategies with SIEs motivations. They may also help future Spanish and European SIEs in their individual career management process.

This study contributes to a better understanding of the expatriation motivations and factors influencing the destination location of Spanish SIEs, adding to the SIE and global career literature.

In this chapter, we analyze and reflect on how our cultural identities and educational experiences as international students who pursued a doctoral degree in the United States affected and influenced our teaching philosophy and praxis as professors and educators. In this sense, we examine how our cultural identities and experiences help us define and shape our teaching praxis in the contexts in which we teach. We both are professors of color – Latino and Latino-Japanese – who graduated from doctoral programs in the United States. Currently, we work and serve culturally and linguistically diverse students, including first-generation students, in public higher education settings in Chile and the United States. We used a collection of narratives to delve into the significance of these events in our praxis. As theoretical lenses, we analyze these narratives using cultural identity and the reflecting teacher to examine our practices and identities as educators. We both conclude that our reflections, experiences, and cultural identities have been instrumental in the process of developing a professional identity that guides our teaching praxis in ways that are critical and social justice oriented.

The purpose of this paper is to analyze how sustainability was operationalized in the Spanish universities through plans and actions that contribute actively to the achievement of the sustainable development goals (SDGs).

A systematic search and content analysis served to examine information available on websites belonging to the 76 universities listed in the Conference of Rectors of the Spanish Universities (CRUE).

The participation of Spanish universities on initiatives focused on sustainability is very limited, highlighting the negligible role of private institutions in which topics like sustainability and the 2030 Agenda/SDGs were scarcely addressed.

The study outlines the actual extent of the inclusion of sustainability in particular co-curricular actions toward the SDGs in the CRUE. The findings enable to define a long-term sustainability road map for the Spanish university system.

Identity regulation is part of a management control package. Organizations regulate employees’ self-identity to influence their behaviors. The success of this regulation depends on its trade-off with employees’ work identities and personalities. Organizational discourse nurtures this dynamic and interactive process. We focus on the regulation of an (undesired) organizational identity that is born at the intersection of race/ethnicity, gender, sex and migrant discrimination in accounting-related positions. We aim to analyze how Latina accountants who migrate to Spain perceive that their triple status as Latina, women and migrants affects their careers as accountants and interpret whether this triple intersectional discrimination aims to create a Latina accountant’s self-identity.

This critical study follows a phenomenological approach to analyze the experiences of women born in Latin America who migrated to Spain to occupy accounting-related positions. A thematic analysis of their semi-structured interviews allowed us to examine the challenges faced by Latina accountants in their accounting careers in Spain.

Our interviewees' narratives display an internalization of, even resignation to, a self-identity that we label “Latina accountant identity.” This identity is based on explicit discrimination discourses that cause them to suffer from the intersection of racism, sexism and migrant conditions and is nurtured by the discourses of their senior managers, co-workers and subordinates.

To the best of our knowledge, this is the first study to frame the regulation of an intersectional discriminatory identity that is used to control Latina accountants from the inside, acting on the triple condition of Latinas, women and foreigners, influencing their self-perceptions regarding work and personal lives.

This chapter presents the current research status of family constitutions from an economics perspective. It locates the family constitution as part of the family and business governance structure of a family firm and the owner family. The typical structure and content of a family constitution are introduced. The chapter focuses on the status of research about family constitutions and provides a structured map for future research. With regard to extant research, it must be stated that the stock of literature is small. The contributions to literature are categorized in surveys; conceptual contributions; survey data; small sample, qualitative, empirical studies; and big sample, quantitative, empirical studies. The latter group includes three studies with a separate family constitution variable. This small number symbolizes that the family constitution still is an under-researched area. Therefore, family constitution research is far away from being able to answer central questions of advice-seeking owner families like, for example, whether a family constitution affects family performance, firm performance, or both; or whether the development process of a family constitutions disposes of an effect on family or firm performance separately from the hypothesized effect of the family constitution document.

This study aims to focus on analysing the impact of green human resource management (GHRM) on the green performance (GP) of Spanish wineries, as well as the mediating effect of employee well-being (EW) on this linkage. In addition, age, size and membership in a protected designation of origin are introduced as control variables to increase the precision of the cause-effect relationships examined.

The study proposes a conceptual model based on previous studies, which is tested using structural equations partial least squares structural equation modelling with data collected from 196 Spanish wineries between September 2022 and January 2023.

The findings of the research reveal the existence of a positive and significant relationship between the GHRM development and the GP of Spanish wineries, as well as the partial mediation of EW in this association.

The uniqueness and significance of this study can be attributed to several crucial factors. First, it enhances the understanding and knowledge regarding the advantages associated with GHRM development. Second, no prior research has conducted a comprehensive study on GHRM as a catalyst for GP within the context of Spanish wineries. Third, to the best of the authors’ knowledge, no previous study has analyzed the mediating role of EW as a mediator in the relationship between GHRM and GP of wineries.

In this chapter, the author explores the principles of responsible management education through the lens of Taoism. This chapter begins by introducing the concepts of knowledge-inquiry and wisdom-inquiry and highlights the differences between the two in the context of management education. The author emphasizes the importance of wisdom-inquiry in management education, arguing that it allows individuals to not only understand and analyze information but also to apply ethical considerations when making decisions. This chapter delves into how to synthesize knowledge and wisdom in education, highlighting the need for a balance between technical skills and ethical awareness in management education. This chapter concludes with an examination of the principles of managing talent by balancing competence and character. The author discusses how to hire for character and train for competence in human resources management and development. This approach involves focusing on developing individuals' character traits, such as integrity, compassion and empathy, in addition to their technical skills. This chapter demonstrates the value of incorporating Taoist principles into management education. When the importance of wisdom-inquiry, balancing competence and character, and developing ethical leaders is emphasized, management education can prepare individuals to navigate the complexities of the modern business landscape while promoting responsible business practices.

This chapter proposes selected cultural values and worldviews of cosmopolitan individual cultural identity as an ideal and model for international and transnational higher education, in teaching and learning, benefitting individuals and institutions. As a “metacultural position” and interactive engagement with the “Other,” cosmopolitan teaching and learning could impact national and global higher education. Such reflection of timeless educational values and ideals could benefit the development higher education systems in our ever more globalizing world.

Conceptually, cosmopolitan identity is defined via a complex literature matrix of key issues and concerns of world citizenship, substantiated and enriched by considerable critical thinking. Empirically, an investigation of highly multilingual students for revelations of their global identity strengthens and furthers this framework. Overall, interdisciplinary insights from literary, social, media and gender studies complement contributions to higher education's universality and values, so as to suit individual, institutional, and international needs.

Cosmopolitan features and values could harmonize global knowledge systems yet without cultural hegemonies, by building cross-cultural standards via best identity notions and practices. Recognizing equally valuable cultural contributions would also improve institutions' diversity, equity, and inclusion, raising educational quality, motivations, and expectations. Cosmopolitan identity could thus educationally enrich and institutionally empower for global complexity and uncertainty.

Educational stakeholders could shape institutions for cosmopolitan cultural values and increased diversity, with transnational norms and practices grounded in local realities, such as improved linguistic competences, or increased cultural understanding and engagement. Individual internationalization could therefore develop parallel to cultural and educational worldviews, expandable and improvable on an open-ended scale.