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With significant changes in the aviation industry, various airport–airline arrangements have been formed to achieve alternative objectives. However, no consensus has been reached on such arrangements’ economic effects and the associated optimal public policy. This chapter aims to provide an interpretive review of the common types of airport–airline arrangements, the different modeling approaches used and key conclusions reached by recent studies. Our review suggests that airport–airline arrangements can take diverse forms and have been widely used in the industry. They may allow the airport and its airlines to internalize demand externality, increase traffic volume, reduce airport investment risks and costs, promote capacity investment, enhance service quality, or simply are a response to the competition from other airport–airline chains. On the other hand, such vertical arrangements, especially for those exclusively between airports and selected airlines, could lead to collusive outcomes at the expenses of non-participating organizations. The effects of such arrangements are also significantly influenced by the contract type, market structure and bargaining power between the airport and airline sectors. While case by case investigations are often needed for important economic decisions, we recommend policy-makers to promote competition in the airline and airport segments whenever possible, and demand more transparency or regulatory reporting of such arrangements. Policy debates and economic studies should be carried out first, before intrusive regulations are introduced.

This chapter examines China’s corporate governance and accounting environment that shapes the adoption of internationally acceptable principles and standards. Specifically, it examines international influences, including supranational organizations; foreign investors and international accounting firms; domestic institutional influences, including the political system, economic system, legal system, and cultural system; and accounting infrastructure. China’s convergence is driven by desired efficiency of the corporate sector and legitimacy of participating in the global market. Influenced heavily by international forces in the context of globalization, corporate governance and accounting practices are increasingly becoming in line with internationally acceptable standards and codes. While convergence assists China in obtaining legitimacy, improving efficiency is likely to be adversely affected given that corporate governance and accounting in China operate in an environment that differs considerably from those of Anglo-American countries. An examination of the corporate governance and accounting environment in China suggests heavy government involvement within underdeveloped institutions. While the Chinese government has made impressive progress in developing the corporate governance and accounting environment for the market economy, China’s unique institutional setting is likely to affect how the imported concepts are interpreted and implemented.

Introduction – In today’s intense competitive environment, businesses that want to have a sustainable competitive advantage must put the customer at the centre of all their activities and create customer loyalty by offering products and services that will provide customer satisfaction. One of the key elements of ensuring customer satisfaction is the effective handling of customer complaints, which is defined as the customers expressing their dissatisfaction with unmet expectations and unsatisfied needs verbally or in writing. The concept of a complaint as a response of customers’ dissatisfaction with the products and services they experience is an invaluable feedback mechanism for businesses to resolve issues relating to their products and services.

Aim – The aim of this chapter is to emphasise the importance of the concept of complaint as an important part of customer relations management and an effective marketing tool for the tourism sector. As a service sub-sector, the simultaneous production and consumption of services in the tourism sector ensures customer satisfaction more than concrete products, due to their inseparable nature. For this reason, handling, evaluating and finalising customer complaints has an important function and value in providing the necessary information for tourism enterprises to become aware of their deficiencies and mistakes. Complaint management has started to play an even more critical role for the tourism industry in preventing customer losses due to dissatisfaction, especially considering the shrinkage in demand in the sector due to the COVID-19 pandemic.

Method – Firstly the concept of complaint and the importance of complaints for businesses were explained, customer complaint behaviour and the factors affecting this behaviour were examined in detail, the concept of online complaint was mentioned and the subject was evaluated in terms of tourism businesses.

Results – While the effective management and resolution of complaints should be seen as a goal by every tourism business, it is vital that they understand customer complaint behaviours, the factors affecting this behaviour and how complaints should be managed in a way that will result in favour of the business.

Conclusion – A complaint management process that enables customers to easily report their complaints to businesses and produces solutions as soon as possible will positively affect customer satisfaction. In this context, in order to reduce the negative effects on tourism enterprises, especially through the pandemic, business need to have clear and easy-to-access procedures, provide a quick response, show reliability and consistency in providing a solution, keeping the complainant informed of progress, have employees who can communicate with empathy and courtesy, have enough employees to deal with the situation, and adopt proactive approaches to prevent complaints rather than reducing the volume of complaints.

Originality/Value – This research contributes to the literature in terms of complaining behaviour, examining the factors affecting this behaviour and emphasising the importance of the concept of complaints in the tourism sector. In addition, the research is important in terms of examining the contributions of an effective complaint management system in reducing the negative effects of the COVID-19 pandemic on the tourism sector, which is one of the sectors mostly affected on a global scale.

Internet + and Electronic Business in China is a comprehensive resource that provides insight and analysis into E-commerce in China and how it has revolutionized and continues to revolutionize business and society. Split into four distinct sections, the book first lays out the theoretical foundations and fundamental concepts of E-Business before moving on to look at internet+ innovation models and their applications in different industries such as agriculture, finance and commerce. The book then provides a comprehensive analysis of E-business platforms and their applications in China before finishing with four comprehensive case studies of major E-business projects, providing readers with successful examples of implementing E-Business entrepreneurship projects.

Internet + and Electronic Business in China is a comprehensive resource that provides insights and analysis into how E-commerce has revolutionized and continues to revolutionize business and society in China.

To provide an overview of research published in the management accounting literature on methods for cost management in new product development, such as a target costing, life cycle costing, component commonality, and modular design.

The structured literature search covered papers about 15 different cost management methods published in 40 journals in the period 1990–2013.

The search yielded a sample of 113 different papers. Many contained information about more than one method, and this yielded 149 references to specific methods. The number of references varied strongly per cost management method and per journal. Target costing has received by far the most attention in the publications in our sample; modular design, component commonality, and life cycle costing were ranked second and joint third. Most references were published in Management Science; Management Accounting Research; and Accounting, Organizations and Society. The results were strongly influenced by Management Science and Decision Science, because cost management methods with an engineering background were published above average in these two journals (design for manufacturing, component commonality, modular design, and product platforms) while other topics were published below average in these two journals.

The scope of this review is accounting research. Future work could review the research on cost management methods in new product development published outside accounting.

The paper centers on methods for cost management, which complements reviews that focused on theoretical constructs of management accounting information and its use.

This chapter seeks to investigate the ways individualistic versus collectivistic values moderate neural responses to social exclusion among African American and White respondents. The author hypothesized that the vmPFC – a key brain region for emotion regulation – would correspond to collectivistic value moderation and the dlPFC – the cognitive control center of the brain – would be associated with individualistic value moderation.

This study used a virtual ball tossing game (Cyberball), where 17 African American and 11 White participants were excluded or included with ball tosses, while inside an fMRI scanner. Before the start of each round the participants were primed with individualism, collectivism or a comparison condition.

Results showed that (1) African Americans showed stronger neural responses to exclusion and (2) offered support for the hypothesis that the dlPFC showed greater activation in African Americans (compared to Whites) when they were primed with individualism values during exclusion. There was no support for the collectivism hypothesis.

Research limitations included a relatively small sample size (N = 28), a comparison of only two racial groups and that the partners in the game were virtual (pre-programmed by the experimenter).

This research offers an empirical framework for sociologists seeking to apply social theories into neurological studies.

Identifying effective coping strategies for historically oppressed racial groups.

The chapter is original for demonstrating the moderating effects of values on neural responses to exclusion for the first time and by offering a novel neurosociological framework.