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From a world society perspective, common national educational developments are driven by global cultural models that dominated an international liberal order. These models emphasized the centrality of education as an institution, both as a source of human capital and as an inherent human right. Epistemic communities and international organizations circulated these models influencing national educational policies and reforms. However, in recent decades the international liberal order has been challenged with social movements across the political spectrum questioning the value and authority of education in this order. Earlier educational mandates to be more inclusive are attacked with the rights of women, immigrants, and minorities often targeted. Confidence in knowledge grounded in education and science also gets undercut. In a more fragmented world society, educational contestations increase, reflecting surges in nationalist, populist, and traditional illiberal ideas. We reflect on the impact of these challenges on the centrality of education and propose future research directions to ascertain which educational developments are likely to continue to be globally valued and which are more apt to erode.

The United Nation’s treaty from the Convention on the Rights of Persons with Disabilities (CRPD) speaks to the assurance of rights and access to justice. To assure the rights addressed in the treaty, disability scholars have argued for a collaborative approach between police officers, mental health, Intellectual and Developmental Disabilities, professionals, and disability rights organisations. Internationally, we have witnessed that rights are being trampled at the intersection of race/ethnicity, gender identity, disability, and sexual orientation. Interactions with the police and the various systems are sometimes experienced as sources of trauma, racism, disrespect, pain, and abuse by individuals living with disabilities. Allyship and organising with the community, particularly with BIPOC and other ‘minoritised’ communities, is essential for policy and other systemic change. Community conversations were done to learn how Black, Indigenous, and People of Color (BIPOC) and allies experience and address policing and disability and act at these intersections. The advocacy and activism of Surviving Race: The Intersection of Injustice, Disability, and Human Rights served as the impetus for this study. Surviving Race was created to unite psychiatric survivors, BIPOC impacted by the mental health and disability systems, White allies, and members of the LGBQTIA+ community to stand in solidarity with activists who were demanding systemic change after the deaths of far too many. This chapter explores intersectional and cross-disability allyship, allyship to BIPOC disability, and psychiatric survivor communities. It examines how people with disabilities and allies can more effectively work at the intersection of race, rights, equity, and justice.

The purpose of this paper is to provide an integrative picture of the state of the art of the literature on digitalisation of small and medium-sized enterprises (SMEs) as an enabler for their internationalisation process and as a comprehensive view of the specific domains impacted by digital technologies as well as their repercussions on the international outreach.

A systematic review which leverages a descriptive analysis of extant literature and an axial coding technique has been conducted to shed light on the current knowledge and to identify primary research areas and future research lines.

The research indicates that digitalisation impacts the internationalisation of SMEs in three specific domains: (1) internationalisation through the adoption of information and communication technologies (ICT) technologies and e-commerce platforms; (2) international expansion through the digitalisation of value chain activities and (3) international outreach through knowledge acquisition on digital platforms.

The value of this study is threefold. First, the authors attempt to systematically review the literature on SMEs digitalisation and internationalisation and provide a holistic perspective on the intertwining of these two research streams. Second, the authors propose a novel conceptualisation on the dimensions of SMEs digitalisation as enablers to internationalisation. Third, the authors put forward promising future lines of research.

1. Digitalisation represents a pivotal strategy that allows companies to build new strategic capabilities and is a propeller for SMEs internationalisation.

2. Through e-commerce, SMEs could compete at the same level of multinational companies but enduring lower costs of expansion.

3. Digital platforms allow SMEs to enhance the learning processes about international markets through an immediate access to relevant information.

4. Digital entrepreneurship has enabled SMEs to develop new configurations of value chain activities, evolving their business model or reaching new markets.

5. SMEs are changing the “business as usual” paradigm offering digital tools to build modular architectures that are scalable and agile in their evolution ability.

Digitalisation represents a pivotal strategy that allows companies to build new strategic capabilities and is a propeller for SMEs internationalisation.

Through e-commerce, SMEs could compete at the same level of multinational companies but enduring lower costs of expansion.

Digital platforms allow SMEs to enhance the learning processes about international markets through an immediate access to relevant information.

Digital entrepreneurship has enabled SMEs to develop new configurations of value chain activities, evolving their business model or reaching new markets.

SMEs are changing the “business as usual” paradigm offering digital tools to build modular architectures that are scalable and agile in their evolution ability.

The case uses primary source documents, such as the court cases brought forth by the SEC and US District Attorney, for the specifics about the fraud and secondary sources for further background information about the town and industry. The individuals in the case are not disguised. The authors have no connection to the case.

Thomas Laws was a CPA, a registered investment advisor and a real estate broker. Laws made a poor business investment. Instead of taking the financial hit, Laws orchestrated a complex Ponzi scheme using clients from his CPA practice and embezzling money from an employer, Santa Fe Gold Corporation. Laws’ scheme continued until his employer confronted him about missing funds. Frank Mueller, the CFO of Santa Fe, did not exercise the due diligence necessary until it was too late. Rest’s framework for ethical decision making is used to frame the ethical decisions Mueller can make. The case examines the conflict-of-interest guidance issued by the American Institute of Certified Public Accountants (AICPA) and allows students to examine the due diligence and controls needed by employers and prospective investors.

This case is designed for undergraduate accounting students taking Intermediate Accounting I, ACCT 0312 at the authors’ institution, typically junior-level students. It would be appropriate whenever you introduce the AICPA Code of Professional Conduct during an ethics discussion.

Industry 4.0 has received significant attention in today's competitive business market, necessitating a restructuring of functional domains in nearly every manufacturing organization. A comprehensive strategy to improve performance in preparation for Industry 4.0 implementation necessitates several steps, one of which is the establishment of performance outcomes (POs). The aim of this paper is to identify and rank the POs realized due to the adoption of Industry 4.0 enablers.

Based on an extensive literature review and inputs received from experts, a comprehensive list of enablers and the POs was prepared and finalized. This paper proposes a framework based on hybrid solution methodology, namely Neutrosophic Analytical Hierarchy Process (N-AHP) and Neutrosophic Combined Compromise Solution (N-CoCoSo), to rank the POs realized due to the adoption of Industry 4.0 enablers. The N-AHP methodology has been adopted to calculate the relative weights of the Industry 4.0 enablers. In comparison, the N-CoCoSo method has been adopted to rank the POs of Industry 4.0.

The proposed framework is applied to an Indian manufacturing organization to test the organization's practical applicability. Additionally, sensitivity analysis is also carried out to check the steadiness of the proposed framework. The findings of this study revealed that “Improved responsiveness to market conditions in today's competitive business environment” is the top-ranked PO of Industry 4.0, followed by “Enhanced competitiveness and better market share”, “Better product quality, through smart management of production process” and “Reduction in manufacturing waste and environmental sustainability” which could be realized due to adoption of its enablers.

This research would aid practitioners by enhancing the practitioners' capacity to understand and prioritize the various POs resulting from implementing Industry 4.0 enablers. Embracing a clear strategic plan will further assist practitioners in improving the efficiency of Industry 4.0 implementation.

Previous literature has only addressed the relationship between Industry 4.0 enablers and POs in a limited way. This paper attempts to compile a comprehensive list of Industry 4.0 enablers relevant to manufacturing organizations in order to fill this knowledge and research gap.

The sociology and history of sport have neglected Pacific swimming cultures and their impact on global recreational and sporting cultures. This chapter explores the potential for deeper analysis of Pacific contributions to aquatic recreational practices via Solomon Islands swimming. The focus is on the contributions and representations of Alick Wickham (1886–1967), a Solomon Islander who lived in Australia during the first three decades of the 20th century. Wickham, who was a champion swimmer and diver recognised nationally and internationally for his abilities, is popularly credited with introducing the crawl, or freestyle, stroke to swimming competition. While some commentators acknowledge that Wickham's crawl stroke was a practice called tapatapala in his home, Roviana, on New Georgia in the western Solomons, and that some of his other techniques and styles had Solomon Islands origins, little attention is paid to these Pacific cultural antecedents. This chapter examines Wickham's styles, reflects on their Roviana influences, and asks why these Pacific dimensions of his aquatic practices were, and continue to be, overlooked. This marginalisation of Pacific swimming cultures is analysed through the lenses of prevailing racial hierarchies and whiteness as a dominant discourse that continues to privilege white Australia development of the crawl stroke over its Solomons origins and elides other water practices that influenced Wickham.

The purpose of this study is to analyse the recently highly debated topics of the Tax avoidance–Corporate social responsibility (CSR) performance nexus and to further investigate the impacts of engaging in socially responsible activities on financial performance and bank debt financing constraints, at a disaggregate level (firm level).

The sample for this study includes all publicly listed companies headquartered in BRICS countries from 2014 to 2020. The study employs detailed financial accounting information and the Environmental, Social and Governance scores released by Thomas Reuters EIKON database, which is regarded as the most authoritative indicator of CSR performance. Both pooled and panel data regression models are employed, and robustness tests that use a wide range of model specifications, measures and estimators are performed.

The study finds robust evidence that corporate tax avoidance is negatively associated with CSR performance. The authors also find that firms with better CSR performance have healthier financial performance and lower costs of bank debt. Overall, the research findings are supportive of the corporate culture theory, which suggests that firms behave ethically consistent in both CSR practices and tax payment.

CSR performance and the engagement of tax avoidance activities have been documented in the literature to be vital elements investors care about. This study focuses specifically on the association between them and further elaborates their impacts in the financial markets. To the best of the authors' knowledge, this is the first study which investigates the nexus in a sample that includes the most powerful emerging markets in the world. The results of this study are generalisable in terms of the implications of CSR management to many other emerging markets.

We examine experimentally the extent to which three potential tax authority interventions encourage the reporting of tax fraud to tax authorities and how two types of guilt feelings are involved in this decision. Using a sample of 728 adult taxpayers in the United States, we find that a cash award, a prosocial award and a moral suasion message positively influence whistleblowing intentions and that the moral suasion effect is mediated by intrapsychic guilt (when an individual violates their moral values) and interpersonal guilt (when one's actions cause harm to another). The combination of a cash award and moral suasion message results in the greatest likelihood of tax whistleblowing. Our research contributes to the tax whistleblowing literature by providing evidence of the efficacy of potential interventions and also extends literature on the role of moral emotions by showing the relevance of intrapsychic and interpersonal guilt to the tax fraud reporting decision.