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Entrepreneurial practice often relies on the minimum viable product (MVP) to test business model hypotheses, yet the conceptualization of its makeup remains inadequately defined, particularly in uncertain startup contexts. This paper aims to clarify how entrepreneurs should think about MVPs in terms of their uses, goals and essential components to enhance their effectiveness as a tool for navigating uncertainty.

Existing literature on MVPs is broad and often overlapping, leading to confusion regarding essential components and best practices for MVP development. Through a systematic analysis of existing published definitions, this paper offers clarity by proposing a framework that breaks the MVP concept up into process, goals and the fundamental elements necessary to launch an MVP. By doing so, it provides actionable guidance for entrepreneurs seeking to utilize MVPs in their business model testing endeavors.

This conceptual paper critically examines the lean startup approach, seeking to disentangle the complexities surrounding MVP development. Drawing on existing literature and practical insights, the study identifies and articulates a framework that clarifies the MVP concept along with the core elements required for creating a viable MVP, including (a) artistic elements, (b) a robust distribution channel and (c) an effective user feedback mechanism.

This paper contributes to theory development and pedagogical practices by providing a structured framework for understanding and implementing MVPs in entrepreneurial contexts. By identifying the minimal category elements of an MVP, it offers practical insights into entrepreneurs and educators alike, facilitating effective business model hypothesis testing in varied and uncertain environments.

The growth of last-mile delivery presents challenges like environmental impact, operational inefficiencies and risks of theft or damage. This study explores parcel locker adoption as a potential solution, focusing on the roles of information framing and consumer characteristics in influencing consumer adoption. It offers insights into prioritizing benefits (environmental, security, convenience) in information framing and which consumer traits, such as regulatory focus and gender, to consider in designing and promoting parcel locker networks.

We test our hypotheses with three scenario-based experiments. The first focuses on the key parcel locker benefit of environmental sustainability framing, the second on security framing and the third on convenience framing.

Our results show that consumers are more likely to use parcel locker delivery when exposed to loss-framed environmental or security information, particularly when they are male. Additionally, promotion-focused individuals, particularly males, are the most likely users when presented with loss-framed messages emphasizing the inconvenience and insecurity of home delivery.

Our findings produce a middle range theory of gender and regulatory focus in the context of consumer participation in parcel locker delivery. Specifically, we find that gender and regulatory focus influence consumer reactions to information disclosure, with loss-framed information more strongly influencing consumer intent for promotion-focused individuals.

Managers seeking to introduce parcel lockers or expand existing parcel locker networks should incorporate security and convenience into their locker network decisions. Initial locker bays should be located in or near sites that experience high consumer traffic from promotion-focused males. Additionally, information disclosed should highlight these security and convenience benefits compared to the relative inconvenience and risk associated with home delivery.

While information disclosures often emphasize the environmental benefits associated with parcel locker use, likely users find other benefits more convincing. Highlighting these alternative factors and incorporating them into parcel locker network design will still allow for environmental benefits, including carrier CO2 reduction, to emerge from increased parcel locker use. As locker networks become more established, expanding the network to cater to additional consumers may allow service providers to focus information on environmental benefits.

Prior research assumes an existing parcel locker network or consumer base when studying network design and adoption. This study highlights the importance of tailoring information to consumer characteristics, emphasizing network features that best align with potential parcel locker users. Specifically, we found gender and regulatory focus to influence consumer reaction to information disclosure, where loss-framed information is the most influential particularly for promotion-focus individuals.

This study presents an overview of research literature on health promotion in schools, utilizing metadata extracted from 4,328 publications indexed in the Scopus database over the past 35 years.

A bibliometric approach was used to analyze the development and current state of using publication and citation data. A structured keyword search was conducted in the Scopus database to retrieve relevant publications in the field. Frequency counts, rank-ordered tables and time series charts were used to illustrate the dynamic growth of publication and citation data, the core journals, the leading countries and the most frequently used keywords in research on health promotion in school contexts. A series of social network analyses was conducted to explore and visualize the social, intellectual and conceptual structure of the field.

Findings demonstrate that health promotion in the school context is a growing research field that has gained significant momentum in recent years. The research in this field is widely distributed internationally, but the research output is dominated by the US and other English-speaking countries. The study reveals a trend toward increased collaboration among research groups. The level of international collaboration varies. The research field is highly interdisciplinary, and the main research themes addressed in the literature include mental health, well-being and quality of life; health behaviors; oral health education; sexual and reproductive education and general health promotion and health education in schools.

This is the first study to map the development of a research field with growing recognition. It provides a comprehensive overview of the emerging field of health promotion in the school context and its progress over time, contributing to the organization of the research domain. The study demonstrates the need for a new framework for health promotion research that supports the sustainability of health promotion research in schools.

This paper explores the phenomenon of organizational maverickism, proposing that mavericks, alongside innovators and entrepreneurs, play a crucial role in driving transformational change. While the actions of innovators and entrepreneurs as change agents are well understood, this paper focuses predominantly on how the practices of mavericks also provide significant contributions to achieving game-changing organizational outcomes.

A literature review and conceptual paper highlighting the beneficial nature of maverickism to organizational change efforts, positioning maverickism as a valid change agent role alongside entrepreneurship and innovation.

The positively deviant nature of mavericks has high potential for creating radical organizational change strategies. Organizational change is more likely to be successful when the entrepreneurial, innovator and maverick mindsets are used to their optimum advantage.

From this conceptual paper and its arguments, new research directions to guide theory building and organizational practice are identified.

When organizational managers and leaders more fully understand the beneficial practices of mavericks, they are more likely to actively employ them in more meaningful roles as organizational change agents, together with innovators and entrepreneurs.

This paper closes the knowledge gap in understanding maverickism that is an under-researched and under-theorized phenomenon. The arguments in this paper identify a number of areas for future research.

This paper aims to examine whether tax disclosure in Global Reporting Initiative (GRI)-based sustainability reporting mitigates aggressive tax avoidance.

This study uses a multiple regression method for 714 nonspecially taxed firms listed on the Indonesia Stock Exchange in 2014–2018.

The findings demonstrate that disclosing tax payments in GRI-based sustainability reports reduces aggressive tax avoidance. Additional analysis indicates that the number of GRI-based sustainability reports positively affects aggressive tax avoidance. However, disclosing tax payments in multiple GRI-based sustainability reports negatively affects aggressive tax avoidance.

Recent prior studies demonstrate that aggressive tax avoidance does not indicate an organizational culture that devalues corporate social responsibility. This paper argues that firms cannot find the link between tax and corporate social responsibility when tax payments are not incorporated in sustainability reports. GRI considers tax a sustainability issue and seeks to institutionalize this concept by recommending that firms disclose taxes in their sustainability reports. This research analyses whether disclosing taxes in GRI-based sustainability reports may serve as a form of soft law by convincing firms that tax is a sustainability issue, thereby reducing their tax avoidance. This topic has received little attention in previous research.

This study primarily aimed to explore how insurance literacy and perceived trust interact to affect insurance inclusion in Uganda. Through this, we aimed to determine whether perceived trust serves as a mediator in the relationship between insurance literacy and insurance inclusion.

This research employed a correlational, cross-sectional and quantitative approach. A total of 400 voluntarily insured individuals in Uganda were sampled. Structured survey questionnaires were employed for data collection. PLS-SEM with bootstrapping was used to examine the hypothesized relationships.

The findings indicated a significant, positive correlation between insurance literacy with both insurance inclusion and perceived trust. Furthermore, perceived trust was identified as having a positive and significant impact on insurance inclusion in Uganda. Perceived trust was also established as a significant mediator in the connection between insurance literacy and insurance inclusion in the context of Uganda.

The contribution of this research resides in its explanation of how insurance literacy influences insurance inclusion in Uganda. For insurance literacy to influence insurance inclusion, a significant portion of insurance literacy is mediated through perceived trust of insurance providers.

The basis for this study on electronic transferable records (ETRs) in the context of digitalizing cross-border trade is established in this chapter. It illustrates how the growing trend toward paperless trade and technological improvements is changing trade operations. This chapter focuses on the need to look into ETRs because of their capacity to influence business transactions while navigating complex legal issues. The specific goals of the study are outlined, including a review of the advantages, legality, difficulties and best practices of ETRs. This study aims to shed light on the possible advantages and disadvantages of ETRs, the legal framework that controls their use and the best practices for their efficient implementation. This study also seeks to provide informative recommendations for businesses and people that are considering using ETRs.

This study explores the evolving world of ETRs and their crucial function in international trade. Multidimensional technique is used to examine the transformative potential of ETRs from a variety of research angles. The research design is based on a comprehensive evaluation of the literature that includes a wide range of reliable sources, including academic papers, business reports and legal documents. The comprehensive retrieval of essential material is ensured through keyword searches in renowned academic databases and industry resources. The qualitative synthesis of secondary sources further enhances this methodology and allows for a complex examination of the implications of ETRs. The case study analysis provides practical information on the benefits, hazards and practical applications of ETRs. Multifaceted aspects are uncovered via a thematic approach and qualitative investigation, including potential advantages, hazards, implementation plans and regulatory frameworks.

ETRs offer a range of potential advantages for cross-border trade, encompassing augmented efficiency, reduced costs and heightened security. Nonetheless, their implementation also presents legal challenges and risks, spanning security and privacy concerns, legal ambiguities and technical complexities. Consequently, it is crucial for individuals and businesses to meticulously assess and mitigate these risks through the integration of robust security protocols, staying informed about legal developments and adhering to pertinent regulatory stipulations. In spite of these hurdles, the trajectory of ETR adoption is anticipated to remain on an upward trajectory, driven by increasing recognition of their potential benefits and the concurrent evolution of legal frameworks and technical standards.

Research limitations included the following: lack of adoption of ETRs internationally; and legal diversity and different legal systems results in different consideration of the ETRs. It makes reaching a unified ETR system more difficult.

It is necessary to develop clear policies and procedures and establish well-defined policies and procedures governing ETR use. These should encompass security guidelines, data protection measures and adherence to legal mandates. Regular review and updates are imperative. Stay current on legal developments: In light of the continuously evolving legal and regulatory landscape pertaining to ETRs, businesses and individuals must stay abreast of pertinent changes and seek professional counsel when necessary. Collaborate with partners and stakeholders: To ensure harmonization and standardization in ETR deployment, active collaboration with partners, regulators and industry associations is vital.

Enhance awareness and education: Investment in awareness and educational initiatives is crucial. Decision-makers should organize training programs, workshops and seminars to enhance understanding of ETRs’ potential benefits in cross-border trade among stakeholders. Socially, the use of ETR can achieve several political advantages for the society. It minimizes risks of corruption through enhancing tracing and auditing abilities for relevant authorities making it more difficult to engage in corrupt practices. That can promote integrity within government and public procurement system.

The development of standardized technical frameworks and interoperable platforms for ETRs could enhance their seamless integration into existing trade systems. Additionally, investigating the integration of emerging technologies like blockchain, IoT and AI into ETR ecosystems could unlock innovative solutions to security, authenticity and data management concerns. This study examines how ETRs can radically alter how trade is conducted on a global scale. This paper examines ETRs’ role in improving cross-border trade digitization by examining their advantages, legal difficulties and implementation techniques. The conclusions will aid firms, decision-makers and attorneys in navigating the constantly changing world of trade agreements. The study’s ultimate goal is to offer takeaways that support effective, secure and legally compliant integration of ETRs, ensuring that they operate as a catalyst for improved global trade efficacy and efficiency.