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This study explores key factors influencing individuals' intentions to invest in NFTs, focusing on personal innovativeness, reward sensitivity, knowledge, subjective norms, perceived value and perceived risk. The aim is to provide insights into what motivates investors within this emerging market, addressing a gap in the understanding of NFT adoption from an investor perspective.

An online survey collected data from 272 participants in China and Hong Kong. The research employs partial least squares-structural equation modeling (PLS-SEM) to assess the relationships between various individual, social and market factors and NFT investment intentions.

The results suggest that personal innovativeness, reward sensitivity, NFT knowledge, subjective norms and perceived value positively impact NFT investment intentions. Additionally, age and income moderate the effects of subjective norms and perceived value on investment intentions, highlighting demographic influences.

For practitioners, insights into investor motivators can inform strategies to promote NFT investments, such as promoting the high reward potential, enhancing investor knowledge, leveraging social proof and emphasizing NFTs' perceived value. For academics, the findings open pathways for further research into investor psychology and the evolving dynamics of NFT and traditional investment markets.

This study advances NFT literature by identifying determinants of NFT investment behavior, a relatively uncharted area. By incorporating theories from investment behavior and technology adoption, it provides a new framework to understand the psychological and social drivers specific to NFT investments.

This study aims to analyze online responses to gain insights into public attitudes and concerns regarding traditional Chinese medicine (TCM) among Hong Kong residents. By addressing gaps in understanding public sentiment, this study contributes to the development of effective health-care policies.

Responses were collected from Baby-Kingdom.com using Python, gathering 17,568 TCM-related comments from 2016 to 2023. Analysis involved an eight-theme codebook and sentiment and semantic network analyses with DiVoMiner.

Most responses expressed positive sentiments and attitudes toward TCM. The analysis revealed recurring topics related to conditioning and specific diseases, including gynecological problems. Clinic service quality, fair pricing and convenient locations were also highlighted.

This study examines the networked public sphere and the Theory of Planned Behavior regarding TCM, emphasizing online forums’ impact on attitudes and highlighting gaps in service access, using big data and an interdisciplinary approach.

The findings of this study from Baby-Kingdom.com emphasize the need to improve the accessibility of TCM-related discussions. An official platform for professionals is proposed, with government support for reliable information and partnerships with local universities to expand services.

This study provides valuable insights into the popularity of TCM in Hong Kong, which may encourage uptake and use of TCM services in the health-care sector in not only Hong Kong but also the Greater Bay Area, China and potentially other countries in the future.

In this chapter, we describe the importance of good governance in the metaverse. It offers unlimited opportunities and presents unique governance challenges. First, we describe the concept of good governance and its relevance to the metaverse. We emphasize that the speed of metaverse adoption depends upon the presence or absence of effective governance. Recognizing the metaverse as the next iteration of the internet, we present significant governance issues. Some issues such as interoperability, security, safety, privacy, law, and digital inequality are critical governance issues in the metaverse. Next, we explore the diverse governance frameworks to ensure the implementation of policies and regulations. These frameworks include decentralized governance, cross-sector collaboration, and standards-based governance. We also describe the best practices which are essential for good governance. To materialize the concepts and principles discussed, we present a compelling case study centered on Decentraland. This insightful exploration dissects a decentralized autonomous organization (DAO)-based governance structure, offering valuable insights into the intricacies and stages of governance proposals. We acknowledge both the merits and potential drawbacks inherent to this approach. This chapter aims to offer an all-encompassing view of metaverse governance, essentially serving as a comprehensive roadmap for traversing the multifaceted landscape of this digital frontier.

The purpose of this study is to examine how family influence affects dynamic capabilities in family firms. This study also aims to analyze whether knowledge scope and knowledge newness serve as moderating factors in this relationship.

This study examines the dynamic capabilities of family businesses listed in both the Shanghai and Shenzhen Stock Exchanges from 2009 to 2022. This study identifies businesses belonging to family firms based on family influence. In total, the sample covers 2,934 Chinese family firms accounting for 20,324 firm-year observations. Besides, this study identifies family firms by manually searching for annual reports that reveal the kinship of directors and executives, and other financial variables are collected from the China Stock Market Accounting Research Database.

This study empirically reveals that family influence is negatively associated with dynamic capabilities. Moreover, the effect of family influence on dynamic capabilities is weakened with more knowledge scope and knowledge newness.

The findings contribute to two streams of literature. First, this study extends the theoretical framework of dynamic capabilities from the perspective of socioemotional wealth theory. This study recognizes that family influence is negatively associated with dynamic capabilities. The results offer novel empirical evidence to better understand the dynamic capabilities of family businesses and make it valuable to expand the theoretical framework of dynamic capabilities. Second, this study contributes to the literature in the field of knowledge management. The results provide new findings on the positive moderating role of knowledge management, shedding light on embracing knowledge scope and newness, especially in family businesses with higher level of family engagement.

The current advancements in technologies and the internet industry provide users with many innovative digital devices for entertainment, communication and trade. However, simultaneous development and the rising sophistication of cybercrimes bring new challenges. Micro businesses use technology like how people use it at home, but face higher cyber risks during riskier transactions, with human error playing a significant role. Moreover, information security researchers have often studied individuals’ adherence to compliance behaviour in response to cyber threats. The study aims to examine the protection motivation theory (PMT)-based model to understand individuals’ tendency to adopt secure behaviours.

The study focuses on Australian micro businesses since they are more susceptible to cyberattacks due to the least security measures in place. Out of 877 questionnaires distributed online to Australian micro business owners through survey panel provider “Dynata,” 502 (N = 502) complete responses were included. Structural equational modelling was used to analyse the relationships among the variables.

The results indicate that all constructs of the protection motivation, except threat susceptibility, successfully predict the user protective behaviours. Also, increased cybersecurity costs negatively impact users’ safe cyber practices.

The study has critical implications for understanding micro business owners’ cyber security behaviours. The study contributes to the current knowledge of cyber security in micro businesses through the lens of PMT.

The main goal of this study is to develop accounting students’ solidarity with and sensitivity to cooperation for sustainable development. This study also aims to analyze the role of participatory learning activities in developing the dimensions of involvement, critical reflection and thinking analysis.

This empirical study analyzes a case study activity conducted in accounting seminars with students from different universities in Spain. After completing the activity, the students completed a questionnaire divided into four areas: sociodemographic information, involvement, critical reflection and creativity. Students also answered an open-response question that asked them to propose new activities to enhance their learning experience and contribute more to sustainable development. The study thus used mixed methods, complementing quantitative analysis with qualitative data.

The multivariate analysis obtained significant results showing that female students were more willing to help and that most students said they were more sensitive to these issues after the participatory learning activity. Furthermore, the items and dimensions analyzed revealed a positive impact of involvement, critical and creative thinking and participatory learning on accounting students’ commitment to cooperation for sustainable development. When students answered the open-response question, they proposed more activities to enhance their learning and improve the functioning of the Non-Governmental Organization’s (NGO’s) beneficiary. HEIs must design more transversal courses aligned with the Sustainable Development Goals in their social science degrees.

The study not only examines university education in sustainable development but goes a step further in trying to involve students in a real development project from a financial and accounting point of view. The study also focuses on education for sustainability, and the project invites the students to think critically, reflect and assess real situations.

Social innovation has played an important role in the expansion of the Norwegian kindergarten sector. Private non-profit organisations began to establish childcare institutions for single, working mothers from the late 1880s. The development of full kindergarten coverage depended on private initiatives, and up until the 2000s, these initiatives were predominantly social innovations. Since 2009, children aged 1–5 years have had the right to a place at kindergarten, and now 93% of children are enrolled during the pre-school period. Kindergarten services are currently provided by both municipal and (non-profit and for-profit) private actors, each enrolling about half of the children meaning private kindergarten service is now almost fully institutionalised. Being mainly publicly funded, all kindergartens are regulated by national law setting requirements for their basic values, content and pedagogical quality. The close interplay between public and private actors in expanding the kindergarten sector has contributed to the high female labour market participation that Norway enjoys today. This also enables families to have two incomes, thereby reducing the risk of poverty. While kindergartens established by social innovation have been institutionalised into a unitary system, municipal kindergartens tend to take on a broader social mandate than private kindergartens. This might have consequences for social equalisation, with private kindergartens more common in more affluent areas. No major differences in quality have been found between municipal and private kindergartens, but general challenges in terms of pedagogic quality may diminish the equalising effects of Norwegian kindergartens.

This study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.

A balanced panel data of 62 firms from Dhaka and Chittagong stock exchanges in Bangladesh from 2009 to 2020 were used to run the regression. This study employed the fully modified ordinary least squares (FMOLS) and dynamic ordinary least squares (DOLS) to examine the hypotheses.

The findings show that large firms positively impact corporate tax avoidance. Similarly, profitability and leverage are positively associated with tax avoidance, and the results are significant. Furthermore, the study conducts robustness tests that confirm the findings.

The use of cash effective tax rate (ETR) to investigate firms’ tax avoidance practices poses some limitations, and the results should be interpreted cautiously.

The current study may help policymakers better enhance tax collection from business firms. The findings could serve as a valuable input for effectively monitoring tax collection from large profit-earning firms.

To the authors' best knowledge, this is the first historical attempt in Bangladesh to use panel data to examine the relationship between the firm’s level characteristics and corporate tax avoidance. Panel data often provides greater flexibility with large data, simplifying calculation and statistical analysis.

This paper aims to discuss the ethical permissibility of using publicly available online texts in the training of AI. This practice has facilitated and accelerated the growth of AI technology, but it has also drawn accusations of exploiting authors and violating their intellectual property rights.

The discussion is based on the Kantian theory of ethics, a theory that is grounded in the duty to preserve and empower the autonomy of the human will.

Following from the duty to support human autonomy, the article makes two claims: First, AI should be granted the right to learn from public texts because the more AI learns, the better it assists humans in expanding their will. Second, AI’s right to learn should be conditional, not absolute. The article articulates three conditions that should be met prior to granting an AI system the right to learn from public texts: AI that uses public data must be freely available to the public, AI (and its developers) ought to educate the public on the uses and misuses of AI, and AI (and its developers) must remove personal information from the training data.

Under what conditions is it justifiable to use someone’s text without their permission? This very question is currently being examined in courts in the many lawsuits filed against AI companies. An ethical analysis of this question helps bridge the gap between the perspective of AI companies that claim to be using public texts for the public good and the perspectives accusing them of violating authors’ copyrights.