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The purpose of this study is to comprehensively analyse and compare equity crowdfunding (ECF) regulations across 26 countries, shedding light on the diverse regulatory frameworks, investor and issuer limits and the evolution of ECF globally. By addressing this research gap and providing consolidated insights, the study aims to inform policymakers, researchers and entrepreneurs about the regulatory landscape of ECF, fostering a deeper understanding of its potential and challenges in various economies. Ultimately, the study contributes to the advancement of ECF as an alternative financing method for small and medium enterprises (SMEs) and startups, empowering them to access much-needed capital for growth.

The study used the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) model for a systematic literature review on global ECF regulations. Starting with 74 initial articles from Web of Sciences and Scopus databases, duplicates were removed and language criteria applied, leaving 42 articles. After a thorough full-text screening, 20 articles were excluded, resulting in the review of 22 papers from 2016 to 2022. PRISMA’s structured framework enhances the quality of systematic reviews, ensuring transparency and accessibility of findings for various stakeholders, including researchers, practitioners and policymakers, in the field of ECF regulations.

This study examines ECF regulations across various countries. Notably, the UK has advanced regulations, while the USA adopted them later through the Jumpstart Our Business Startups Act. Canada regulates at the provincial level. Malaysia and China were early adopters in Asia, but Hong Kong, Japan, Israel and India have bans. Turkey introduced regulations in 2019. New Zealand and Australia enacted laws, with Australia referring to it as “crowd-sourced equity funding”. Italy, Austria, France, Germany and Belgium have established regulations in Europe. These regulations vary in investor and issuer limits, disclosure requirements and anti-corruption measures, impacting the growth of ECF markets.

This study’s findings underscore the diverse regulatory landscape governing ECF worldwide. It reveals that regulatory approaches vary from liberal to protectionist, reflecting each country’s unique economic and political context. The implications of this research highlight the need for cross-country analysis to inform practical implementation and the effectiveness of emerging ECF ecosystems. This knowledge can inspire regulatory adjustments, support startups and foster entrepreneurial growth in emerging economies, ultimately reshaping early-stage funding for new-age startups and SMEs on a global scale.

This study’s originality lies in its comprehensive analysis of ECF regulations across 26 diverse countries, shedding light on the intricate interplay between regulatory frameworks and a nation’s political-economic landscape. By delving into the nuanced variations in investor limits, investment types and regulatory strategies, it unveils the multifaceted nature of ECF regulation globally. Furthermore, this research adds value by comparing divergent perspectives on investment constraints and offering an understanding of their impact on ECF efficacy. Ultimately, the study’s unique contribution lies in its potential to inform practical implementation, shape legislative frameworks and catalyse entrepreneurial ecosystems in emerging economies, propelling the evolution of early-stage funding practices.

A partnership model is necessary for palm oil plantations’ sustainability. The developed model does not identify the optimal technique for smallholder palm oil because it faces complex challenges. This study aims to determine a partnership model for sustainable palm oil plantation business in Indonesia.

Qualitative research methods were used, and data analysis was performed using NVivo 12 Plus software, which helps improve the accuracy of qualitative studies and provides implications for evidence-based studies. All respondents, whether through surveys, interviews or focus group discussions, understood their contributions to this research and provided consent.

The results indicate that the core–plasma partnership pattern implemented by companies needs to be considered a relevant model for partnerships in the Indonesian palm oil industry. Social networks play a role in implementing this partnership pattern, which is influenced by the diversity of the actors involved. However, complexity arises from the dynamics of power and position among these actors, which demands increased interaction and mutual trust. Therefore, various dimensions must be considered, including plantation management, product marketing, cultivation techniques and sustainable development.

The research results have limitations, particularly regarding access to information for company policymakers, because there remains complexity related to the position and dominance of power between actors, which influences the achievement of common goals. A more complex analysis is needed to produce complete research. Further studies are required to provide a more comprehensive explanation of the humanist approach in the context of palm plantations.

This study provides an important theoretical implementation: a more humane approach through a partnership model that adds value and is based on aspects of morality in implementing partnerships in the palm oil plantation sector. It also provides new and substantial insights regarding practical implementation for policymakers and practitioners who want to improve partnership practices in sustainable palm oil businesses by implementing value-added and morality-based partnership models in Indonesia as well as other developing countries.

The authors investigate the influence of CEOs’ Islamic religiosity on the level of tax aggressiveness within private family firms. In addition, this study aims to explore the moderating role of the CEO's ownership stake in the firm and the payment of Zakat.

The authors gathered data through surveys completed by 199 CEOs of Jordanian Islamic family firms. These survey results, along with financial statements, were used for multiple ordinary least squares regression analyses.

The results of this study reveal a negative relation between the extent of Islamic religiosity of the CEO and the level of tax aggressive behavior. Furthermore, the results suggest that an increase in the CEO’s ownership stake strengthens the negative association between the CEO’s religiosity and the extent of tax aggressive behavior. Finally, the CEO’s involvement in Zakat payments is shown to mitigate the negative association between the CEO’s religiosity and the extent of tax aggressive behavior.

In contrast to prior research that examines the relationship between religiosity and tax aggressiveness within the context of other religions, particularly Christianity, in listed firms, and primarily considers the religiosity of the overall firm environment, the study centers on the CEO’s religiosity in private Islamic family firms. The Islamic context further enables us to investigate whether the fulfillment of Zakat diminishes the moral obligation experienced by religious CEOs to fulfill their tax responsibilities.

This chapter explores the implications of acknowledging one's own excessive entitlement and living contradictions in contributing to Living-Educational-Theory Research. The analysis emphasises the importance of accepting one's educational responsibility for one's own continuing professional development in inquiries of the kind that address this query: ‘How do I improve my professional educational practices in education with values of human flourishing?’ This responsibility includes making public evidence and values-based explanations of educational influences in learning, in contributing to the global knowledge base of education.

The notion of excessive teacher entitlement was coined by Ratnam to characterise the putative deficit view of teachers that is projected onto them. Craig (2013) developed Schwab's concept, the teachers' ‘best-loved self’, to embrace teachers' input in promoting the learning and well-being of all in the institutions they serve (Ratnam & Craig, 2021). My experiences of being a living contradiction are grounded in a tension between my best-loved self and my experience of excessive entitlements. Living educational theories research in which individual practitioner-researchers generate their validated, evidence- and values-based explanations of educational influences in their own learning, in the learning of others and in the learning of the social formations that influence their practice with values of human flourishing, have helped me leverage the potential for growth afforded by this tension. The perspective draws insights from the disciplines of education including Habermas's Critical Theory. It also includes insights from other methodologies such as autoethnography, action research, phenomenology, self-study and narrative inquiry.

Many organizations currently transition towards digitalized process design, execution, control, assurance and improvement, and the purpose of this research is to empirically demonstrate how data-based operational excellence techniques are useful in digitalized environments by means of the optimization of a robotic process automation deployment.

An interpretive mixed-method case study approach comprising both secondary Lean Six Sigma (LSS) project data together with participant-as-observer archival observations is applied. A case report, comprising per DMAIC phase (1) the objectives, (2) the main deliverables, (3) the results and (4) the key actions leading to achieving the presented results is presented.

Key findings comprise (1) the importance of understanding how to acquire and prepare large system generated data and (2) the need for better large system-generated database validation mechanisms. Finally (3) the importance of process contextual understanding of the LSS project lead is emphasized, together with (4) the need for LSS foundational curriculum developments in order to be effective in digitalized environments.

This study provides a rich prescriptive demonstration of LSS methodology implementation for RPA deployment improvement, and is one of the few empirical demonstrations of LSS based problem solving methodology in industry 4.0 contexts.

This study aims to analyze the attitude of consumers toward the recycling process, especially toward the manner of its promotion through social media platforms.

Using social media analysis, the authors analyzed the posts on the RetuRO page on Facebook. The results showed us that the first posts started in January, the recycling program and the guarantee return systems implementation have been active in the stores since November 30. Thus, the posts from each month were analyzed, observing that at the beginning of the program, the posting frequency was higher (8–10 posts/month), whereas in 2024, the frequency registered a slight decrease.

This paper reflects two facets of consumer attitudes: if at the beginning of the recycling program, the feeling expressed was one of delight and satisfaction because customers had the opportunity to get rid of plastic or glass packaging, respectively aluminum cans, thus contributing to protecting the environment, with the development of the program, their opinions changed. The problems generated by the difficulty of recycling, and the technically deficient aspects of the devices led to a paradigm shift and the manifestation of a negative component of consumer attitudes.

To the best of the authors’ knowledge, this study is the first carried out in Romania that analyses the influence of the RetuRO platform in the recycling process carried out in our country using social media analysis.

This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.

Knowledge hiding in organizations is perceived as counterproductive knowledge behavior that is negatively related to employees creativity and job performance, but positively affect workplace deviance and turnover intention. The extent to which knowledge hiding develops is largely determined by personal characteristics and the work environment. However, there is a lack of research on the relationship between individual intellectual capital and knowledge hiding. This study aims to investigate the underlying mediation and moderation mechanisms of the relationship between individual human capital and knowledge hiding. The study explores the mediating role of pressure of helping others and negative emotions, and the moderating role of perceived organizational politics.

The data were collected in two waves, in January and February 2024, from 424 Polish employees with high intellectual capital. Partial least squares path modeling was used to test the research hypotheses.

Individual human capital is positively related to the pressure of helping others and negatively related to negative emotions. Pressure of helping others mediates the relationship between individual human capital and knowledge hiding. Contrary to expectations, negative emotions do not mediate the relationship between the pressure of helping others and knowledge hiding. The interaction of individual human capital and perceived organizational politics is positively related to knowledge hiding.

To decrease knowledge hiding, managers should promote meritocracy in the organization and reduce employees’ behaviors that are selfish and based on political games. Employees with high human capital should be provided with support to relieve the pressure of helping others and the negative emotions which are associated with the pressure of helping others.

Based on psychological ownership and reactance theories, to the best of the author’s knowledge, this study is the first to explore the relationships between individual human capital and knowledge hiding.