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This research examines the impact of logo changes within rebranding strategies, with a focus on the recent logo transformation of Burger King. Redesigns of logos often reflect shifts in brand strategies and consumer preferences. This study aims to evaluate the effects of logo changes on brand loyalty with the mediating role of brand attitude.

This study investigates the influence of Burger King’s logo change on consumer behavior, specifically regarding brand loyalty. The research involves an analysis of the appropriateness and familiarity of the old and new Burger King logos, based on data collected from 468 Egyptian consumers. Statistical analysis is conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the impact of logo changes on consumer loyalty.

The findings indicate that a change in logo can positively affect brand loyalty, particularly when the new logo is perceived as both appropriate and familiar to consumers. Additionally, the study highlights the mediating role of brand attitude, suggesting that favorable brand perceptions enhance the relationship between logo changes and consumer loyalty.

The practical implications of this study highlight key strategies for brand managers involved in rebranding efforts and the associated risks of such processes. Ensuring logo appropriateness and maintaining elements of familiarity are crucial to fostering consumer acceptance and loyalty.

This study highlights the important role of logo change “logo appropriateness and familiarity,” offering a new perspective on how aligning logos with brand identity and retaining familiar elements can enhance consumer acceptance and loyalty with the presence of brand attitude as a mediator in this relationship.

The aim of this study is to identify why some brand buyers are satisfied, but are not necessarily loyal.

Based on prior literature, this study posits and tests nine potential reasons for why some satisfied buyers are loyal, and others are not. The factors examined are: distribution intensity, familiarity, popularity, customer satisfaction levels, category experience, variety-seeking, service design fit, satisfaction advantages (consumers having higher satisfaction for one brand versus others) and loyalty advantages (consumers showing higher loyalty for one brand versus others). The authors use the context of food retailing, focusing on the fast-food industry in the State of Kuwait.

The authors find that approximately 70% of fast-food brand users are satisfied, but only 28% of those satisfied users can be classified as highly loyal. While overall, the study finds satisfaction is positively correlated with individual-level buyer loyalty, analysis also finds that brand popularity, overall customer satisfaction levels, experience, variety-seeking, satisfaction advantages and loyalty advantages are factors that explain why many customers are satisfied, but do not have high levels of loyalty.

This study makes a novel and original contribution in assessing a broad range of factors that help explain why many satisfied buyers are not necessarily also loyal. The findings will assist managers to contextualize their firm’s performance on satisfaction and loyalty.

This chapter explores the ethical challenges arising from the integration of advanced artificial intelligence (AI) technologies into intelligent manufacturing systems. Machine learning (ML), augmented reality/virtual reality (AR/VR), digital twins, and human–robot collaboration (HRC) redefine industrial production, they bring forth unprecedented efficiencies and capabilities but also introduce complex ethical considerations. The text delves into issues such as data privacy, job displacement, the impact of automation on workforce dynamics, and the psychological effects of working alongside AI-powered systems. Through a detailed examination of these technologies and their implications, the chapter advocates for a dynamic ethical framework that evolves alongside technological advancements. This framework should prioritize human dignity, safety, and rights, involving all stakeholders in its development and implementation. By addressing the ethical implications of AI, AR/VR, digital twins, and HRC, the chapter underscores the necessity of balancing technological innovation with ethical responsibility. It calls for collaborative efforts involving policymakers, industry leaders, workers, and consumers to navigate the ethical landscape of intelligent manufacturing, aiming to harness the potential of these technologies responsibly for the betterment of society and the workforce.

This study aims to investigate the influence of corporate governance (CG) on environmental disclosure (ED) practices within UK and US firms, addressing the contemporary challenges confronting firms in both contexts.

Using the dynamic panel regression framework of system generalised method of moment (GMM), this study analyses a sample comprising 121 FTSE and 200 S&P firms from 2010 to 2020.

The findings emphasise the dynamic nature of ED practices among UK and US firms, demonstrating their propensity to swiftly adjust to desired levels whenever deviations occur. Besides, this study identifies board independence and the frequency of board meetings as significant determinants of ED for UK firms. In contrast, for US firms, board independence and audit committee independence are found to be significant determinants of ED.

The research highlights the fundamental role played by CG in shaping how firms in the UK and the US navigate agency problems and respond to diverse stakeholder demands through ED in their annual reports. This study advocates for the promotion of robust governance systems that concurrently serve the purposes of accountability and monitoring to bridge the information expectation gap between firms and stakeholders. The findings reinforce the necessity for regulatory initiatives involving policy formulation and corporate oversight to enhance private sector awareness regarding environmental reporting practices.

This study contributes to the scarce literature on the impact of board and audit committee characteristics on ED practices in the UK and US contexts. In addition, by using the system GMM estimation technique, this study provides robust and updated evidence that addresses the weaknesses inherent in previous studies.

This paper delves into the traditional ecological knowledge (TEK) and practices of Burj Rashid, an ancient historical city on Egypt’s northern coast, which stands at the meeting point of the Nile’s western branch and the Mediterranean Sea. Burj Rashid boasts a strategic location and rich natural resources and has a long history of relationships between land, people, river, sea and climate change, serving as a model for residents’ adaptation to their ever-changing surroundings.

Climate studies have exposed the village’s vulnerability to climate and topographical hazards such as rising temperatures, shifting weather patterns, decreasing precipitation, encroaching seas due to sea level rise, coastal erosion and high soil salinization. These factors pose a high risk of water scarcity, crop failure in the medium term, potential famine in the long term and declining fish populations, threatening fishing communities. To address these challenges, the Net Zero: Heritage for Climate Action project - launched by the International Centre for the Study of the Preservation and Restoration of Cultural Property (ICCROM) and the First Aid and Resilience for Culture in Times of Crisis program, funded by Swedish Postcode - proposes a research and development methodology through a platform that weaves together heritage knowledge and climate science. The Egyptian Heritage Rescue Foundation has implemented a platform in Burj Rashid as an innovative site to study risks, vulnerabilities and capacities.

The project will explore root causes, identify risk scenarios and establish a stakeholder map to guide the development of mitigation strategies and resilience-building measures.

By harnessing the wisdom of TEK and integrating it with scientific knowledge, the project paves the way for innovative climate change adaptation strategies that ensure the long-term sustainability of Burj Rashid’s unique cultural heritage.

This study aims to examine the timing of corporate disclosure in the context of Georgia, an emerging market where a recent reform of corporate financial transparency mandated about 80,000 private sector entities to publicly disclose their annual financial statements.

The main analysis covers more than 4,000 large, medium, small and micro private sector entities, for which the data is obtained from the Ministry of Finance of Georgia. This paper builds an empirical model of logit/probit regression, with industry fixed and random effects to investigate the drivers of the corporate disclosure timing.

Findings suggest that the mean reporting time lag is 279 days after the fiscal year-end, that is nine days after the statutory deadline. Almost one-third (30%) of the entities miss the nine-month statutory deadline, while the timely filers almost unexceptionally file immediately before the deadline. Multivariate tests reveal that voluntarily filing entities completed the process significantly faster than those mandated to do so; audited financial statements take more time to be filed, whereas those with unqualified audit opinion or audited by large/international audit firms are filed faster than their counterparts. The author concludes that despite the overall high filing rates, the timing of corporate disclosure is not (yet) efficiently enforced in practice (but is progressing over time), whereas regulatory incentives prevail over market incentives among the timely filers.

To the best of the author’s knowledge, this is the first study that explores corporate disclosure timing incentives in the context of Georgia. This study extends prior literature on the timing of financial information from an emerging country’s private sector perspective, with juxtaposed market and regulatory incentives.

This paper aims to examine how managers make non-generally accepted accounting principles (GAAP) exclusion decisions depending on the regulatory guidance provided and their motivations. Guidance detail is a double-edged sword: resolving uncertainty but risking rule-based compliance over principled judgment.

This paper uses the context of non-GAAP measures in reporting, given the history of Securities and Exchange Commission changes in guidance detail. Drawing on theories of epistemic motivation and process accountability, this paper manipulates the goal of management (informativeness vs. opportunism) and guidance detail to examine effects on management decisions to exclude an ambiguous charge.

The 2×2 between participants experiment with 132 managers reveals that more detailed guidance increases likelihood of exclusion of an ambiguous charge. This paper further finds that this exclusion is more likely when management is given an informativeness goal, a result of a mediating effect of epistemic motivation. However, these findings only hold at low levels of process accountability.

The findings regarding the psychological concepts recognize the influence of perceived decision uncertainty by suggesting how managers respond to the level of regulatory guidance detail, offering regulators and auditors a basis for understanding and anticipating managerial reporting choices. Also, awareness of heightened epistemic motivation under the informativeness goal provides a nuanced practical understanding of non-GAAP decision drivers. Finally, the finding that effects are more pronounced for managers with lower process accountability highlights the significance of organizational accountability structures in guiding managerial choices, which can inform board-level governance and control decisions.

Pragmatically, this paper finds that detailed guidance leads to more appropriate exclusion decisions under a goal of informativeness but finds no such evidence where the goal is opportunism. No prior study has examined how the level of detail in guidance affects managers’ disclosure choices.

The phenomenon of growth spillover occurs because of domestic shocks, global shocks and shocks to a foreign country or region, and these are transmitted through specific channels. This study investigates the strength of the economic linkages between Caribbean Community (CARICOM) economies and its main traditional partners, including the European Union (EU-27), and emerging trading partners, such as China, with a view to determining the presence and extent of spillover growth which results from the interdependence among these economies. The paper hypothesizes that the presence of these spillovers can be leveraged to chart the future for the region's integration in the global sphere.

Based on the existing theoretical and empirical literature, a structural vector autoregressive (SVAR) model was developed and employed to examine the strength of the economic linkages between CARICOM economies and its main trading partners, such as the United States (US), the United Kingdom (UK) and the EU-27, alongside some of the non-traditional partners such as China. This method has been widely used by institutions, such as the International Monetary Fund (IMF) and World Bank, to profile economic linkages between economies. To this end, the methodology was formulated based on the IMF Spillover Reports which were produced from 2011 to 2015.

The model suggests that positive spillovers are likely to occur from continued deepened integration with the US, EU-27 and the UK, as traditional trade partners, but that opportunities also exist from a deliberate deepening of relations with non-traditional trade partners, for example, China. This becomes even more apparent when CARICOM is separated into categories consisting of more developed countries (MDCs) and less developed countries (LDCs). In addition, from the perspective of any trading partner, such as those in the EU-27, this research is relevant and timely as it contributes to the landscape of literature, which can be utilized for the purpose of negotiating parameters of trade and integration arrangements.

This study adds to the literature on evaluating the direction for deepened integration of CARICOM economies, both with selected traditional and non-traditional trade partners as the region pilots recovery in a post-pandemic global space.

Policymakers can use the results of this study to leverage economic spillovers as a basis for determining which trade partners offer the most significant growth benefits as the region recovers from the COVID-19 pandemic and it will also assist in steering regional integration. This result also implies that over time, the comparative advantage structure of CARICOM member countries' export profile should change to reflect the import profile of its trade partners. To this end, this study can be used to inform and better position the respective trade and industrial development policies of countries in the Caribbean region as they attempt to deepen integration regionally and internationally. From the perspective of the partner, traditional trading relationships such as those which exist with European countries, such as the CARIFORUM-EU Economic Partnership Agreement, can be more deliberately utilized given the geographic benefits on offer with deepened relationships with economies in the Caribbean. Further, this research can also be a point of departure for future research.

This study is among the few empirical works that examine spillover effects as a strategy for rebuilding economic growth in the post-COVID 19 era. This study adds to the literature on evaluating the direction for deepened integration of CARICOM economies, both with selected traditional and non-traditional trade partners as the region navigates recovery in a post-pandemic global space.