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The purpose of this paper is to review the use and application of shell entities, as they facilitate crime and terrorism, impede investigations and harm societies.

The study details the types and characteristics of shell entities, reviews actual cases to exhibit how shells are abused, outlines reasons shells disguise beneficial ownership and analyzes steps taken by countries and organizations to thwart the abuse of shell entities.

Many types of shell entities are used by white-collar criminals and are often layered in an intricate network which conceals the identity of beneficial owners. Nominees and bearer shares are used in tandem with shell entities to optimize concealment. Accountants, lawyers and trust and company service providers facilitate and promote the use and abuse of shell entities by lawbreakers. The G-8, Financial Action Task Force and G-20 have begun steps to improve ownership transparency, but the effort is moving at a modest pace.

The analysis makes clear the reasons for and means by which the wealthy and powerful, along with criminals, conceal trillions of dollars of income and wealth that remain untaxed and may be used for nefarious purposes. The paper is limited by the paucity of data on concealed assets and their beneficial owners.

The findings clearly show the need for more concerted action by national governments, organizations, the United Nations and law enforcement and to improve ownership transparency and information exchange regarding shell entities.

The findings demonstrate that shell entities used to conceal wealth prevent untold trillions in taxes from being collected by governments worldwide. This lack of revenue facilitates income inequality and skews national economic and fiscal policies. Also, more white-collar criminals and terrorist financiers could be brought to justice if ownership transparency is improved.

This study adds to the limited literature on shell entities, their characteristics and uses and abuses.

The institution of an annual series devoted to current and ongoing research in economics and business should be considered one of the notable developments during the period under review. Long standing need for such a reference not withstanding, there has been until this year no systematic attempt to organize a continuing series which concentrated on selected areas of ongoing research, especially adapted to the Jahrbucher format. By facilitating the publication of research papers which are longer than the conventional journal‐length article yet shorter than a monograph, publishing outlets available to scholars in the field have been infinitely expanded. Two years ago, the Royal Economic Society and the Social Science Research Council of Great Britain, developed an experimental series, published by Macmillan, entitled Surveys of Applied Economics. The JAI Press, Greenwich, Conn., has now come out with an annual series, which is expected to fill the gaps in at least seventeen areas of economic theory and business. These are briefly listed below, with pertinent bibliographical citations: Research in Economic Anthropology: An Annual Compilation of Research. Series editor, George Dalton. vol. 1. Sept. 1977‐ $22.00 ISBN 0‐89232‐040‐9; Research in Economic History: An Annual Compilation of Research. Series editor, Paul Uselding. vol. 1. Sept. 1976‐ $22.50 ISBN 0‐89232‐001‐X; Research in Health Economics: An Annual Compilation of Research. Series editor, Richard M. Scheffler. vol. 1. Sept. 1977‐ $22.50 ISBN 0‐89232‐042‐7; Research in Human Capital and Development: An Annual Compilation of Research. Series editor, Ismail Sirageldin. vol. 1. June/July 1977‐ $22.50 ISBN 0‐89232‐019‐2; Research in International Business and Finance: An Annual Compilation of Research. Series editor, Robert G. Hawkins. vol. 1. May/June 1977‐ $23.50 ISBN 0‐89232‐031‐1; Research in Labor Economics: An Annual Compilation of Research. Series editor, Ronald G. Ehrenberg. vol. 1. March 1977‐ $22.50 ISBN 0‐89232‐017‐6; Research in Law and Economics: An Annual Compilation of Research. Series editor, Richard O. Zerbe. vol. 1. Sept. 1977‐ $22.50 ISBN 0‐89232‐028‐1; Research in Marketing: An Annual Compilation in Research. Series editor, Jagdish N. Sheth. vol. 1. June 1977‐ $22.50 ISBN 0‐89232‐041‐9; Research in Philosophy and Technology: An Annual Compilation of Research. Series editor, Paul T. Durbin. vol. 1. March 1977‐ $22.50 ISBN 0‐89232‐022‐2; Research in Political Economy: An Annual Compilation of Research. Series editor, Paul Zarembka. vol. 1. Sept. 1977‐ $22.50 ISBN 0‐89232‐020‐6; Research in Population Economics: An Annual Compilation of Research. Series editor, Julian L. Simon. vol. 1. April 1977‐ $22.50 ISBN 0‐89232‐018‐4; Applications of Management Science. Series editor, Matthew J. Sobel. vol. 1. 1977‐ $22.50. ISBN 0‐89232‐023‐0; Research in Econometrics. Series editor, Dennis J. Aigner. vol. 1. 1977‐ $22.50 ISBN 0‐89232‐039‐7; Research in Experimental Economics. Series editor, Vernon L. Smith. vol. 1. 1977‐ $22.50 ISBN 0‐89232‐030‐3; Research in Finance. Series editor, Haim Levy. vol. 1. 1977‐ $22.50 ISBN 0‐89232‐043‐5; Research in Organizational Behavior. Series editor, Barry Staw. vol. 1. 1977‐ $22.50 ISBN 0‐89232‐045‐1; Research in Public Policy and Management. Series editor, Colin Blaydon. vol. 1. 1977‐ $22.50 ISBN 0‐89232‐044‐3.

The references listed here should serve both as a guide to the free and inexpensive sources of tourism and travel research information and an ‘eye‐opener’ to the wealth of available data that is yours for the asking. In selecting sources of information, efforts have been made to (1) emphasize prime data, (2) list sources which can be used to locate more detailed data, and (3) keep the list brief enough to be actually read and used rather than kept in the bookshelf. Effective utilization can save hours of time and provide useful information that might otherwise be missed. Below, you will find sources in eight categories given within the constraints stated above.

The purpose of this paper is to enhance awareness and foment the concept of “eco‐citizenship” within today's students in higher education.

The paper takes the form of a literature review on environmental issues and spiritual thinking, student reports, discussion.

The paper's three main findings are: the need to develop educational methodologies that allow students to become advocates of a new society and way of thinking is insufficiently addressed so far; exposing students to such learning triggers a factual mindset change; and faculty and student engagement on matters of spirituality and environmental issues is becoming pivotal in a period where natural resource limitations in conjunction with overpopulation are stressing ecological systems to a threshold where it cannot be sustainable any further.

Further implementation of similar courses, and monitoring of students' long‐term behavioral changes are suggested to verify if such courses trigger a domino effect in terms of the emergence of the “eco‐citizen”.

This was the first time that such an educational approach was employed, where students not only critically investigated the course material in respect to environmental science and spirituality but also became facilitators to their own community, assisting in the development of good citizenship and enhancement of responsibility. It is clear to the authors that community interaction is very important in the curriculum design as the working ground to bring real world experience to the classroom as well as for the development of environmental and spiritual awareness. Based on the students' community activities and personal comments, in regard to the course focus and its effectiveness in changing their attitudes towards a more sustainable way of living, it was demonstrated that the course was successful.

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his initial ranking, we developed a methodology to identify ethics articles in accounting's top-40 journals. The purpose of this research is to provide a more complete list of accounting's ethics authors for use by authors, administrators, and other stakeholders. In this study, 26 business-ethics and accounting's top-40 journals were analyzed for a 23-year period between 1986 through 2008. Our data indicate that 16.8 percent of the 4,680 colleagues with either a PhD or DBA who teach accounting at North American institutions had authored/coauthored one ethics article and only 6.3 percent had authored/coauthored more than one ethics article in the 66 journals we examined. Consequently, 83.2 percent of the PhDs and DBAs in accounting had not authored/coauthored even one ethics article.

This masterclass aims to consider a number of recent business articles and books that can help practitioners clarify the distinction between the strategy development and business model approaches and decide which is appropriate for their situation.

The article defines the difference between the two approaches this way: business models explain who your customers are and how you plan to make money by providing them with value; strategy identifies how you will beat competitors by being different.

The paper reveals that a business model approach has limitations. It will not help an organization develop a competitive advantage, outperform its competition, acquire or merge with another organization, or diversify. However, corporate strategy does not identify how to deliver unique value to meet customers' needs.

The main reason why organizations fail at business‐model innovation is too much “tweaking” – incremental attempts at improvement in myriad projects when more radical change to its business model is the answer.

The article proposes that businesses need both strategy development and business model innovation to adapt and thrive as conditions change.

The purpose of this study is to empirically explore the perceptions of leader effectiveness and preference on gender and leadership style.

The interaction between authoritarian and participative leadership style and gender roles was examined for effectiveness and preference using video samples of dramatized leaders.

The results showed that although subjects found participatory leaders to be more effective and also preferred such a style over authoritarian leaders, male leaders were rated to be more effective and more preferred over female leaders. Women leaders who go against their gender stereotype were perceived as even less effective and less preferred than male leaders who exhibited the same style that was identified as a more masculine style.

The results suggest that women leaders continue to face challenges overcoming both sexual bias and stereotypes. Women leaders, regardless of style, face an uphill battle in terms of perceptions of effectiveness and preference regardless of who their followers might be. In addition, women leaders who go against the typical gender stereotype might be penalized even more.

Despite making progress on gender equity, the study demonstrated the continuing existence of sexual stereotyping and bias in people’s perceptions, even with “younger” subjects. Thus, we need to maintain our focus on actively changing the rules of the workplace (e.g. a recent Harvard Business School experiment) and changing the status quo. Until we level the playing field, we need to continue to play an active role in creating an organizational culture and shaping an environment that is fair and equitable.

This paper highlights the current status of gender bias and stereotyping using an innovative methodology of video case studies. The results also highlight the persistence of gender bias and stereotype even in a “neutral” setting with the younger subjects. In addition, the paper empirically demonstrates the double standards women often face in the workplace. Women leaders have often been expected to demonstrate more masculine traits at workplace (as exhibited by the authoritarian style), but when they do, they are penalized for acting out of their gender role.

This paper aims to offer practical guidance on teaching about digital extremism – defined here as the intersection of digital disinformation campaigns with political extremism – by highlighting four pedagogical challenges: the danger of unintentionally “redpilling” students; the slippery slope to false equivalency and “bothsidesism” in turbulent partisan waters; the difficulty of separating empirical analyses from prescriptive debates circulating in popular media; and the trouble of getting students to understand digital extremism as a sociotechnical problem rather than as a social-or-technical problem. The conclusion proposes opportunities for educators to integrate practical approaches to confronting digital extremism with digital civics curricula.

This paper reviews pedagogical challenges and outlines a curricular program for teaching about digital extremism drawn from the author’s experience designing undergraduate courses and open teaching modules between 2016 and 2021.

Educators should shift focus from the substance of digital extremism to its tools – social media platforms’ surveillance and data-gathering methods, advertising technologies and monetized user-generated content, personalized recommendation algorithms and media manipulation strategies that amplify some narratives while suppressing others – and the media and political institutions that benefit most from it. Proposed lessons include: how digital extremists manipulate social media metadata; engagement with data creation and targeting practices; and analysis of information production, circulation and consumption exploring media manipulation tools and their effects.

This paper’s added values are the insights and practical recommendations for undergraduate educators teaching on a topic of urgent contemporary concern: digital extremism.