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This chapter presents a mediation model that aims to disentangle the indirect from the direct effects of retirement on health, considering the mediating role of lifestyles. The model is applied to the risk of depression, and physical inactivity is assumed to potentially mediate the effect of retirement. The results indicate that there is a significant indirect effect via the mediator, albeit relatively small in comparison to the direct effect. The analysis highlights the importance of further exploring the influence of lifestyle factors in the relationship between retirement and health, in order to gain a better understanding of the potential pathways through which retirement impacts health.

Anchored in the theories of brand gestalt and stakeholder perspectives, this study aims to undertake a comprehensive examination of the brand gestalt concept, emphasizing its multidimensional nature and the process of co-creation.

Focused within the context of the Wonderful Indonesia brand, the research draws upon a rich qualitative data set derived from in-depth interviews conducted with 18 international tourists, supplemented by netnography (or internet ethnography) of websites, social media and online articles related to Wonderful Indonesia. Using grounded theory methodology, the qualitative data undergo rigorous analysis to identify emergent themes and patterns.

The research elucidates the four dimensions (4S) comprising brand gestalt: storyscapes, sensescapes, servicescapes and stakeholderscapes. Each dimension is further delineated into essential categories, providing a comprehensive understanding of brand gestalt. This study highlights the collaborative nature of brand gestalt, emphasizing the involvement of multiple stakeholders in shaping the brand's identity and perception. Consumer perceptions of co-creation are identified as significant contributors to brand gestalt, enhancing the brand's value proposition.

Destination management and practitioners can use the insights from the research to refine their brand management and marketing strategies by leveraging the dimensions of brand gestalt. Recognizing the collaborative construct of brand gestalt can guide businesses in fostering meaningful relationships with stakeholders and aligning branding efforts with collective visions. Understanding the role of consumer co-creation in brand development can inform strategies aimed at enhancing brand equity and fostering consumer loyalty.

This study extends existing literature on brand gestalt by providing a comprehensive examination of its four dimensions and essential categories. By emphasizing the collaborative nature of brand gestalt, this study contributes to advancing the understanding of brand co-creation paradigms. The identification of consumer perceptions of co-creation as a significant factor in brand gestalt adds novel insights to the literature, offering valuable implications for brand management and marketing strategies.

India has a distinct family hierarchy and a vertical collectivistic culture. Indian traditional cultural norms discourage young adults from having romantic or sexual relationships before marriage. Romantic liaisons and marriages are fiercely opposed outside the caste and social network. Despite this cultural practice, research in the last decade demonstrated that more young adults in India engage in premarital romantic relationships and prefer a marriage of choice. However, they strongly wish their parents to approve of their partner and arrange their marriage. This increasing trend of love-cum-arranged marriages could be considered how Indian culture adapts to the demands of modernization strongly impelled by globalization. This chapter discusses the dynamics of change in the romantic and marital agency among young adults in India. First, the authors provide a brief historical introduction to the Indian marital system. Then, the authors discuss the changing cultural dimensions that promote marital choice and independence in partner selection (e.g., filial piety). Further, the authors provide an overview of the trends in premarital romantic relationships in India. In addition, the authors discuss the distress and conflict in Indian families due to the increasing premarital romantic and sexual relationships among Indian youth, as evidenced by eloped marriages, forced marriages, and honor killings.

This study examines the construction of essential labour during the early months of the COVID-19 pandemic in the United States. Research questions include: (1) How have government policies shaped designations of essential versus non-essential labour? (2) What are the consequences of these designations for essential workers? To address these questions, the author employs a case study of custodial services employees at Prairie University, a large public university in a major Texas city (Prairietown). The author begins with an examination of federal, state, and municipal guidelines about COVID-19 safety and critical infrastructure in order to understand the policy landscape within which custodial employees at Prairie University were formally deemed essential. Drawing on theories of non-nurturant care work, the author shows how government guidelines for essential work released during the early period of the COVID-19 pandemic discursively invisibilized cleaning labourers. The author then demonstrates how this invisibilization contributed to Prairie University custodial services staff members’ exposure to COVID-19. The author concludes by considering the implications of the findings for future research on care work and the construction of essential labour.

The deployment of solar photovoltaic (PV) in higher education institutions is beneficial and critical for attaining sustainable campus goals. However, various barriers hamper the adoption of the technology, and unless these challenges are identified, formulating tailor made solutions to boost deployment will be challenging. Thus, this study aimed to identify the barriers to the deployment of PV in the public university sector in South Africa.

A critical review of the literature was conducted to identify the factors that negatively impact PV deployment. By screening the barriers identified from the literature using a conceptual framework, the barriers that were considered relevant to deployment within a university context were selected. Thereafter, the selected barriers and additional barriers recommended by panellists were verified through a three-round Delphi survey. The factors were either accepted or rejected as barriers in the sector based on the factors' mean score and interquartile range values.

The study observed that 12 barriers hamper PV deployment in the public university sector. The findings indicated that the top five barriers were the lack of incentives, lack of green building targets, lack of financial resources, high initial cost, and lack of clear policy direction. However, the study found that deployment was not hindered because there was resistance to change or uncertainty of recouping investment costs. The deployment was also not hindered because there was a lack of demand from electricity end-users or a lack of suitable installation space.

Given the lack of empirical studies on the subject in the region, the present study contributes to the body of knowledge by identifying the significant barriers that impede PV deployment in the public university sector. Furthermore, insight is provided on measures that relevant stakeholders can take to motivate and support universities to deploy the technology further.

The purpose of the paper is to analyze the impact of involuntary frugality and deliberate frugality on the household intentions to adopt energy-efficient and energy-generating products. Additionally, the study aims to explore the role of motivation to save as a mediating factor between different types of frugality and the adoption of different kinds of energy products.

The study involved a survey of 413 households, gathering information through questionnaires from both tier I and tier II urban areas in India. The investigation used confirmatory factor analysis and structural equation modeling with Amos to explore the impact of frugality and also mediating impacts of motivation to save on the correlation between different forms of frugality (involuntary and deliberate) and the desire to acquire energy-efficient and energy-producing goods. This methodology facilitated a thorough examination of how various levels of frugality impact the uptake of sustainable energy solutions, with a specific emphasis on the fundamental motivational drivers behind these choices.

The study uncovers specific connections between various forms of frugality and the desire to embrace energy-efficient and energy-producing items. Unintentional frugality, characterized by sensitivity to prices, is shown to have a positive correlation with the adoption of energy-efficient devices but a negative association with the intention to adopt energy-generating products. Conversely, intentional frugality, distinguished by deliberate reduction actions, positively impacts the inclination to adopt both energy-efficient and energy-generating products. The results suggest that the mediating impact of motivation for savings varies depending on the type of frugality and the class of energy products being considered, emphasizing the subtle ways in which frugality influences sustainable consumption behaviors.

The contrasting effects of involuntary and voluntary frugality on the adoption of energy-efficient versus energy-generating products highlight the need to explore the underlying psychological and economic mechanisms. Future research should investigate the factors influencing the preferences of price-sensitive and deliberate frugal consumers towards this energy-efficient and energy-generating products.

Policymakers should develop specific subsidies and financial strategies for low-income households and incentive programs for conscientious consumers. Educational campaigns emphasizing the benefits of energy-generating goods and creating incentive structures with tax advantages, refunds and financial aid are essential. Companies should continue to emphasize cost savings for energy-efficient appliances and consider leasing or instalment plans for energy-generating products to appeal to price-sensitive consumers.

Literature shows that 82% of Indians prefer frugality to conserve energy through reduced consumption. However, consumer motivations for frugality vary. This study analyses the distinct impacts of involuntary and voluntary frugality on adopting energy-efficient and energy-generating products, offering a nuanced understanding of consumer behavior in sustainability—a topic underexplored in existing research. Additionally, this study investigates the role of the motivation to save as a mediator between frugality and energy product adoption, providing a novel perspective on how different frugality motivations influence different category of energy products.

The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.

It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.

The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.

This study investigates the origins and elaboration of the managerial “unitary” frame of reference associated with Alan Fox, focusing on unionised firms: the industrial relations context, intellectual roots, elaboration, adaptation by other writers, and international applicability.

Tracing the above requirements through contemporaneous sources.

Fox’s designation of the unitary frame needs to be understood in its 1960s’ context, particularly the promotion of “productivity bargaining”, and its furthering through management training and education. Fox’s specific contribution is identified. Subsequent UK writers have underplayed the importance of the legal dimension of managerial authority, especially relevant in the US context, while other extra-economic factors bolster the managerial unitary frame in authoritarian societies such as China.

The use of Fox's neglected 1960s’ writings; tracking how Fox developed the unitary frame concept and how it was funnelled into the narrow parameters of non-unionism by subsequent writers; identifying its applicability beyond the UK (with the USA as a historical example and China as a contemporary one).

Profit shifting is a matter of great concern for governments internationally. It leads to the loss of tax revenues and puts multinational corporations (MNCs) in a disparate position. Lately, due to the aggressive stance of the Indian taxman, several Indian MNCs are planning to minimise their tax outflows. This paper aims to study profit-shifting drawing from the institutional theory for the Indian MNCs.

The sample comprises 679 MNCs listed on the Bombay Stock Exchange or the National Stock Exchange with either Indian parents with foreign subsidiaries (553) or Indian subsidiaries of a foreign parent (126) for FY 2013–14 to FY 2018–19. A fixed-effect panel regression technique was invoked to examine tax rate differential motivated profit-shifting undertaken by MNCs with the moderating effect of international presence and patents.

The results suggest that MNCs shift their profits to take advantage of differences in global tax rates when they have an international presence in at least five tax countries. Further, profit shifting is likely towards no-tax compared to low-tax countries, with the presence of patents in an MNC group having no significant impact.

Losses to the government revenue due to profit shifting by MNCs are rather severe in emerging economies. The study provides the first empirical evidence of the direction of profit shifting with the moderating effect of the extent of global presence and group patents, which would interest scholars in the field. The findings provide valuable insights to the policymakers, highlighting the urgent need to operationalise the general anti-avoidance taxation rules.

The purpose of this study is to examine the recruitment practice of small and medium-sized enterprises (SMEs) in the Czech Republic to learn whether it encourages or discourages former offenders from attempting to attain work after release.

A qualitative approach was taken to understand the perspective of SME company owners and decision-makers within the Czech Republic. In all, 25 semi-structured interviews were conducted which examined the current recruitment practice and individual attitudes towards employing former offenders.

Through a change of employer perception, working with support agencies and amending recruitment practice, opportunities can be created for former offenders in the workplace to assist their rehabilitation. This would assist with overcoming employer attitudes which have little sense of responsibility to helping former offenders with reintegration through employment. Recruitment practices focus heavily on past accomplishments and the existence of a criminal record which can disincentivise former offenders from applying for work because of their stigmatised identity. Prior experience with offenders can lead to a change of attitude and offers a vector for changing employer attitudes. In combination with linkage to agencies which work with former offenders, small businesses could amend their recruitment practice and provide support for former offenders on their rehabilitation journey.

This study is based on a limited sample size, only 25 responses, and the need for translation from English to Czech could have led to a loss of nuance in the responses gathered. With asynchronous interviews also being used, some brief responses limited the insight which could have been gained.

The findings of this study highlight areas of practice which can be amended to better attract former offenders, being future-focused rather than past-focused.

Enhancing employment opportunities for former offenders would be a major enhancer for their reintegration efforts and lower the associated social costs to society.

Prior research has been conducted into the offender experience, with recruiter/owner receiving far less attention. Most prior studies have been quantitative in nature, with few using a qualitative approach.