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The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).

The purpose of this study is to scrutinize the influence of individual learning styles on the effectiveness of augmented reality (AR)-based learning in structural engineering. There has been a lack of research examining the correlation between learning efficiency and learning style, particularly in the context of quantitatively assessing the efficacy of AR in structural engineering education.

Using Kolb’s experiential learning theory (ELT), a model that emphasizes learning through experience, students from the construction management department are assigned four learning styles (converging, assimilating, diverging and accommodating). Performance data were gathered, appraised, and compared through the three dimensions from the Knowledge, Attitude and Practices (KAP) survey model across four categories of Kolb’s learning styles in both text-graph (TG)-based and AR-based learning settings.

The findings indicate that AR-based materials positively impact structural engineering education by enhancing overall learning performance more than TG-based materials. It is also found that the learning style has a profound influence on learning effectiveness, with AR technology markedly improving the information retrieval processes, particularly for converging and assimilating learners, then diverging learners, with a less significant impact on accommodating learners.

These results corroborate prior research analyzing learners' outcomes with hypermedia and informational learning systems. It was found that learners with an “abstract” approach (convergers and assimilators) outperform those with a “concrete” approach (divergers and accommodators). This research emphasizes the importance of considering learning styles before integrating technologies into civil engineering education, thereby assisting software developers and educational institutions in creating more effective teaching materials tailored to specific learning styles.

Racism occurs in many ways and varies across countries, evolving and adapting to sociocultural history, as well as contemporary economic, political and technological changes. This chapter discusses the multilevel dimensions of racism and its diverse manifestations across multiracial societies. It examines how different aspects of racism are mediated interpersonally, and embedded in institutions, social structures and processes, that produce and sustain racial inequities in power, resources and lived experiences. Furthermore, this chapter explores the direct and indirect ways racism is expressed in online and offline platforms and details its impacts on various groups based on their intersecting social and cultural identities. Targets of racism are those who primarily bear the adverse effects. However, racism also affects its perpetrators in many ways, including by limiting their social relations and attachments, and by imposing social and economic costs. This chapter thus analyses the many aspects of racism both from targets and perpetrators' perspectives.

Research has shown that science, technology, engineering and mathematics (STEM) self-beliefs and enjoyment are critical factors for predicting female students’ persistence in STEM degrees and careers. Studies have shown the positive effects of informal STEM learning experiences on female students’ self-beliefs. However, with the rise of all-female STEM learning experiences, such as summer camps, considering the potential advantages and disadvantages of co-ed options is important. Further, prior STEM education research has focused on sex differences in students’ self-efficacy and STEM career interests. Our study aims to examine within sex differences in secondary, female students (n = 104) who attend either a co-ed STEM camp or a same-sex STEM camp.

To examine potential differences, we conducted independent sample t-tests.

Results of the study include statistically significant differences in mathematics and science self-efficacy as well as STEM career interest after participating in their respective camps.

Further, prior research in STEM education has focused on between sex differences in students’ self-efficacy and STEM career interest.

This study explores the determinants of police officer support for pre-arrest/booking deflection programs that divert people presenting with substance use and/or mental health disorder symptoms out of the criminal justice system and connect them to supportive services.

This study analyzes responses from 254 surveys fielded to police officers in Delaware. Questionnaires asked about views on leadership, approaches toward crime, training, occupational experience and officer’s personal characteristics. The study applies a new machine learning method called kernel-based regularized least squares (KRLS) for non-linearities and interactions among independent variables. Estimates from a KRLS model are compared with those from an ordinary least square regression (OLS) model.

Support for diversion is positively associated with leadership endorsing diversion and thinking of new ways to solve problems. Tough-on-crime attitudes diminish programmatic support. Tenure becomes less predictive of police attitudes in the KRLS model, suggesting interactions with other factors. The KRLS model explains a larger proportion of the variance in officer attitudes than the traditional OLS model.

The study demonstrates the usefulness of the KRLS method for practitioners and scholars seeking to illuminate patterns in police attitudes. It further underscores the importance of agency leadership in legitimizing deflection as a pathway to addressing behavioral health challenges in communities.

The paper aims to understand Finnish architects' attitudes towards the use of timber as a structural material in multi-storey (over two--storeys high) residential construction.

The study was conducted through a literature survey mainly including international peer-reviewed journals and similar research projects. Furthermore, the literature survey informed the generation of the web-based survey questionnaire design to gather information on architects' perceptions, attitudes and interest in the use of wood in multi-storey (over two-storeys high) residential buildings.

The paper's findings are as follows: (1) respondents perceived the most important advantages of wood as a lightweight, local and ecological material; (2) wood construction (compared to concrete) included perceived concerns about it being more costly and needing more complex engineering and (3) respondents had a favourable overall attitude towards the use of wood particularly in low-rise residential construction, whilst their perception of tall housing, including timber ones, was mostly negative.

No studies have evaluated the use of wood in tall residential buildings and architects' perceptions in Finland.

This study investigates how sustainability influences employer branding across generational cohorts – Generations Z, Y and X – and between two neighboring countries, Slovenia and Croatia, with different economic development levels.

A comparative cross-generational survey was conducted among respondents from Slovenia and Croatia to assess the impact of sustainability on employer brand perception. The survey explored generational attitudes toward sustainability and its integration into the employer value proposition.

The study found that all the generational cohorts view sustainability as an important factor in their evaluation of employer brands. Generation X showed the most favorable attitude toward sustainability, followed by Generation Z, highlighting the need for organizations to communicate sustainability efforts effectively to attract these groups. However, there were subtle differences between the countries, with Slovenian respondents indicating a slightly higher preference for sustainable practices. Additionally, while Generation Z may not have the same financial leverage as Generation X, their high valuation of sustainability in employer branding demonstrates their future influence as they enter the workforce.

Limitations include the survey’s conceptual framing, which may be inherently biased toward the more affluent Generation X’s capacity to prioritize sustainability and the focus on USA-based generational definitions, which may not be fully applicable across different cultural settings. Future research could address these limitations by refining the conceptual approach and expanding the sample to include more diverse geographical contexts.

By comparing responses from two economically distinct neighboring countries, the study reveals complex inter-generational dynamics and national contexts affecting sustainability’s role in employer attractiveness.

This study aims to highlight the impact of altruistic-self and hunger awareness on socially responsible food consumption through the lens of self-awareness and self-congruity theories due to the great challenge of Sustainable Development Goal 2: Zero Hunger.

A survey was conducted with a sample of 812 respondents. Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA) confirm each variable's structure through the measurement model and test the hypothesis to support a structural model.

The results highlight that the combination of altruistic-self and hunger awareness (AS-HA congruence) drives consumers to execute socially responsible food consumption. Meanwhile, consumers' food-saving attitude mediation translates to the attitude towards responsible and ethical use increasing socially responsible food consumption, a contextual development in the theory of congruence. Conversely, hunger awareness is not confirmed as significantly influencing socially responsible food consumption.

This research provides valuable insights for academicians and practitioners in developing food waste management strategies that can be implemented to reduce food wastage.

Food waste is a global concern and is challenging for many manufacturing, distribution and individual wastage levels. However, food wastage by consumers is one of the most critical problems which can be minimised with awareness and attitudinal changes in behaviour as a form of socially responsible consumption.

This study aims to analyze the relationship of mass versus niche brand coolness on consumers’ brand loyalty, mediated by attitude toward the brand and moderated by conspicuous consumption; test the moderating role of conspicuous consumption and the mediating role of attitude between mass versus niche cool brand and brand love; and analyze whether results are stable when categorizing the luxury brands as niche versus mass cool brand.

Study 1 uses a panel sample to establish the mediating role of attitude toward the brand between perceptions of brand coolness and brand loyalty. Study 2 is an experimental survey study to describe the moderating role of conspicuous consumption on the relationship between mass/niche brand coolness and brand love and between mass/niche coolness and attitude toward the brand. Study 3 is a conjoint analysis that delineates the distinct factors that consumers attribute to mass versus niche cool brands in the luxury fashion arena.

This study demonstrates that attitudes mediate the relationship between brand coolness and brand loyalty. Conspicuous consumption only moderates the relationship between brand coolness and attitudes in the case of niche cool brands. In a realistic field experiment, the authors confirm the mediating impact of attitude and the moderating influence of conspicuous consumption. The authors also attempt to provide coolness dimensions that tend to be more associated with mass luxury brands and those more related to niche luxury brands.

These studies provide a fresh look at the concept of brand coolness, mass and niche cool brands in the context of luxury fashion brands.

Esta investigación pretende (1) analizar la relación entre el atractivo de las marcas de nicho y de masas y la lealtad a la marca de los consumidores, mediada por la actitud hacia la marca y moderada por el consumo conspicuo, (2) comprobar el papel moderador del consumo conspicuo y el papel mediador de la actitud entre el atractivo de las marcas de nicho y de masas y el amor por la marca y (3) analizar si los resultados son estables al categorizar las marcas de lujo como de nicho o de masas.

Demostramos que las actitudes median en la relación entre el “coolness” y la fidelidad a una marca. El consumo ostentoso sólo modera la relación entre el “coolness” de la marca y las actitudes en el caso de las marcas “cool” de nicho. En un experimento de campo realista, confirmamos el efecto mediador de la actitud y la influencia moderadora del consumo ostentoso. También intentamos proporcionar las dimensiones del coolness que tienden a asociarse más con las marcas de lujo de masas y las que están más relacionadas con las marcas de lujo de nicho.

El primer estudio utiliza una muestra de panel para establecer el papel mediador de la actitud hacia la marca entre las percepciones del atractivo de la marca y la fidelidad a la misma. El segundo es un estudio experimental que describe el papel moderador del consumo ostentoso en la relación entre el atractivo de las marcas de masas/nicho y el amor por la marca, y entre el atractivo de las marcas de masas/nicho y la actitud hacia la marca. El último estudio es un análisis conjunto que delinea los distintos factores que los consumidores atribuyen a las marcas de moda de masas frente a las de nicho en el ámbito de la moda de lujo.

Estos estudios aportan una nueva mirada al concepto de “coolness” de marca, marcas “cool” de masas y marcas “cool” de nicho en el contexto de las marcas de moda de lujo.

本研究旨在：（1）分析大众品牌酷与小众品牌酷对消费者品牌忠诚度的关系, 以对品牌的态度为中介, 以显性消费为调节; （2）检验显性消费的调节作用以及态度在大众品牌酷与小众品牌酷与品牌喜爱之间的中介作用; （3）分析将奢侈品牌分为小众品牌酷与大众品牌酷时, 结果是否稳定。

第一项研究使用小组样本, 以确定对品牌的态度在品牌酷感和品牌忠诚度之间的中介作用。第二项研究是一项实验性调查研究, 目的是描述显性消费对大众/小众品牌酷感与品牌喜爱之间以及大众/小众品牌酷感与品牌态度之间关系的调节作用。最后一项研究是一项联合分析, 旨在界定消费者对奢侈时尚领域中大众与小众酷品牌的不同评价因素。

研究结果 我们证明, 态度是品牌酷感与品牌忠诚度之间关系的中介。只有在小众酷品牌的情况下, 显性消费才会调节品牌酷度与态度之间的关系。在一个真实的现场实验中, 我们证实了态度的中介作用和显性消费的调节作用。我们还试图提供与大众奢侈品牌更相关的酷感维度, 以及与小众奢侈品牌更相关的酷感维度。

这些研究以奢侈时尚品牌为背景, 重新审视了品牌酷度、大众和小众酷度品牌的概念。

Given the many activities of Nigerian investors in the crypto ecosystem, this paper investigates the level of their awareness, attitudes, risk tolerance, experience, reasons for investing and level of financial literacy.

The research approach is based on a self-administered questionnaire. The Organization for Economic Cooperation and Development (OECD) permitted the use of its reliable and validated survey instrument, administered in Malaysia, the Philippines and Vietnam in 2019. The results are tabulated and analyzed.

The key results include the participation of respondents, who are generally young males, not fully financially literate but risk-averse. Many held the false view that investing in global markets is a higher risk than in national markets. Their reasons for investing in crypto include the fear of missing out on good opportunities and the desire to have fun. The results also revealed that social media, conversations with non-experts and online articles are among the most used investment information sources, highlighting the role of digital platforms and informal discussions in shaping perceptions and knowledge about cryptocurrencies. Investments in cryptos are financed through savings, regular monthly budgets or borrowed from friends or family. As for specific attitudes to risk, the results suggest that for most respondents, preserving their invested capital is of paramount importance.

The importance of this research also resides in the possibility of comparing the crypto ecosystem in Asia with Nigeria because the same OECD data instrument is employed in data collection. Moreover, this study is the most comprehensive research about Nigerian investors in cryptocurrencies.