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A novel interconnect technology, introducing thin film on a laminate substrate base, is presented. A specially constructed laminate board is used as a substrate for the thin film build‐up process. The main characteristics of the laminate core substrate are the z‐axis electrical connections, the absence of holes in the substrate and the very flat nature of the top surface. As a result, the base substrate can be processed further in a thin film processing line. The manufacturing and properties of these substrates are discussed.

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.

Scholars have increasingly researched on how the uprise of Technologies 4.0 will alter the way in which the tourism destinations, the hospitality and tourism sector will operate. Research points out to the fact that the massive digital transformation can lead to a human-centric experience design perspective which is against the principles of tourism sustainable development. In fact, one of today's challenges is predicting how destinations can use immersive digital experiences like metaverse to instill sustainable behaviours. Bearing that in mind, in this chapter, one first explores the concept of metaverse in general and after in the context of tourism destinations management organisations, showing that metaverse that seeks to turn imagination into reality using a panoply of technologies should be seen as the perfect mean for sustainable tourism.

The study proposes a conceptual framework to create an understanding of metaverse experiences envisioning sustainable practices.

Finally, one identifies research gaps and proposes an agenda with the potential of benefiting destination's management organisations. Furthermore, it was our intent to identify opportunities and challenges involving the use of metaverse with sustainable ends by tourism destination management organisations.

This study assumes that metaverse can be used by destination management organisations to educate potential ‘tourists’ by providing to them innovative educational environments where they can ‘live’ all sorts of non-human-centric sustainable experiences. With that intent, a model for the implementation of metaverse was created with its foundations on current experiments happening worldwide.

The Hispanic American Scholastics look at the price doctrine from a triple point of view: as an economic philosophy, as an instrument for regulating the market, and as an analytic basis[l].

This study aims to better understand the emotional challenges that inexperienced accounting researchers may face in conducting ethnographies. To do so, the authors use Arlie Russell Hochschild’s (1979, 1983) notions of “feeling rules” and “emotion work” to shed light on the possible nature and impact of these challenges, and how her ideas may also become fruitful for academic purposes.

The authors take a reflective approach in sharing the raw observation notes and research diaries as first-time ethnographers in the area of management accounting. The authors use these to analyze “unprocessed” experiences of emotional challenges from the fieldwork and how the authors learned to cope with them.

The authors illustrate how emotional challenges in conducting ethnographies can be rooted in a clash with prevalent feeling rules of certain study situations. The authors explore the conditions under which these clashes occur and how they may prompt researchers to respond through means of emotion work to (re-)stabilize those situations. Based on these insights, the authors also discuss how wider conventions of the accounting academy may contribute to emotional challenges as they stand in contrast to principles of ethnographic research.

There remains a tendency in the accounting domain to largely omit emotional challenges in the making of ethnographies, especially in writing up studies. In this paper, the authors are motivated to break this silence and openly embrace such challenges as an asset when the authors talk about the process of creating knowledge.

There is increasing recognition that a marketing, customer-based perspective in merger and acquisition (M&A) processes is needed. However, there is still limited information about how customers experience an acquisition and whether merging firms perceive their customers as assets to trade or as stakeholders to engage. In this chapter, the authors aim to contribute to this knowledge gap by developing a research agenda that incorporates a customer-based perspective in the investigation of M&A. The authors achieve this aim by reviewing 40 articles published in economic, marketing and management journals that examine customer and marketing issues in M&As. By engaging with existing studies and their hidden assumptions and drawing inspiration from current trends in the analysis of consumer behavior, the authors suggest four research avenues to inform future studies and to increase our understanding of M&As from the customer perspective.

COVID-19 has influenced the way we utilise the radio spectrum in terms of increasing data rates, the localisation of usage, and the transfer of traffic from urban to rural areas. Most regulators have shown sympathy towards operator requirements, stipulating a range of mitigation actions including allowing technology neutrality and temporary assignments. Internationally, the ITU-R suspended all physical meetings and launched a new global network resiliency platform named ‘REG4COVID’ to share experiences including those related to spectrum management.

It is argued in this chapter that the pandemic has supported the calls for additional unlicensed spectrum for Wi-Fi in the 6 GHz and accelerated the rollout of 5G. Moreover, despite of increasing use of streaming, it is quite difficult to assume that traditional linear TV will be replaced, at least in the near future for a variety of reasons. The pandemic has also raised the question as to whether an innovative assignment model could be used to assign the spectrum instead of auctions, and whether, in some countries where temporary assignments were made, frequencies are kept unutilised or reserved. Concerning international spectrum management, it is expected that WRC-23 will be held on time though there will be some implications for issues such as the regulatory time-limits for bringing into use satellite networks frequency assignments. Finally, it is argued that the pandemic has also demonstrated the importance of flexibility and agility in national spectrum management, and placed spectrum managers in a new position where they were forced to be proactive instead of their traditional reactive role.

There is a paucity of studies on the subject of environmental assets and their value. This is particularly the case with the forests. In Croatia, coastal forests are an important public asset especially given their value as an indispensable part of the Mediterranean landscape, yet often threatened by fires. Recognising this value of forests, the ongoing project concerning the coastal forest protection and reconstruction was initiated in 1995. An aspect of the project was to ascertain the aesthetic and recreational value that forests have for local residents. Therefore, the aim of this paper is to report selected survey results, but more important, to give an outline of the methodological approach developed for this complex task. Contingent valuation method, as the most frequently used method for the valuation of public non‐marketed goods and environmental assets was applied. Two surveys were conducted describing hypothetical forest preservation and forest reforestation programmes. The focus of the surveys was to test local residents' willingness to pay for the protection of forests in view and for the reforestation of burnt areas in view. Results demonstrated that majority of respondents was willing to pay for the protection of forests in view as well as for reforestation, and their main motive for paying was esthetical. Both univariate and multivariate methods were applied in order to assess the best predictors of willingness to pay for both surveys.