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The paper aims to explore the adoption attitudes of internal and external motivations by multinational enterprises (MNEs) concerning transfer pricing manipulation and to discuss on pricing strategies of MNEs under different motives of transfer pricing manipulation.

The paper conducts literature reviews regarding motives of transfer pricing manipulation and then conducts questionnaire survey and expert interview to select and generalize the transfer pricing manipulation decision making. Analytic network process (ANP) is then applied to obtain factors' weights and model construction.

The paper finds that tax minimization is no longer the focus of transfer pricing manipulation strategies of Taiwanese MNEs, and their real concerns are winning maximum economic profits, enhancing the competitiveness of the enterprise, and effectively repatriating profits to parent companies in order to facilitate greater economic profits.

It is found from the model that most of the transfer pricing manipulation motives are based on low‐price strategies, which circumvent the exchange rate risks of low quotes. A possible reason is that current business operational patterns that have been limited to the electronic industry adopt the quantity‐based pricing strategy of “narrow profit margin and large volume.” However, the transfer pricing manipulation has great influence on the financial structures of the enterprises. The enterprises, as a result, must understand and reinforce the working of pricing transfer manipulation in the business development.

The paper collects questionnaires and investigation results from experts and scholars and uses ANP to construct a complete pricing strategic decision‐making model that may be taken by actual MNEs under different motives, in order to provide reference to MNEs when making transfer pricing manipulation strategies.

Entrepreneurship education and digital marketing courses tend to be studied separately although some topics around digitalisation are similar to both. The aim of this chapter is to discuss in more depth how entrepreneurship education can embed more digital marketing techniques. This is useful particularly in response to the COVID-19 crisis where most entrepreneurship education courses have moved to an online format. To take advantage of this increase in digital technology, entrepreneurship educators need to embed more effectively digital marketing techniques within their courses. This will lead to an embrace of a digital marketing philosophy that is conducive to the overall understanding of entrepreneurship education being about how to progress based on emerging technology changes. Suggestions for future research are stated in the chapter that highlight the relevance of digital marketing for entrepreneurship educators.

The purpose of this paper is to create a better understanding of how entrepreneurial education research has evolved with regard to pedagogy over the past decades.

The authors employed systematic review methodology to enable an in-depth analysis of the literature in a process that was both replicable and transparent. Guided by the research purpose, the systematic review of 395 articles published between January 1980 and December 2018 was influenced by a configurative approach aimed at interpreting and understanding the phenomenon under study.

The analysis suggests that the scholarly discourse on pedagogy in entrepreneurial education research has developed over time from teacher-guided instructional models to more constructivist perspectives. A shift in the literature was also observed, where scholarly discussions moved from addressing the issue of teachability to a greater emphasis on learnability. Contemporary discussions centre on the theoretical and philosophical foundations of experience-based teaching and learning.

The study illustrates how entrepreneurial education has evolved into a distinct research theme, characterized by a practice-oriented research agenda that emphasizes the need to connect teaching to “real-world” environments. The practice-oriented agenda has led to continued societal interest in promoting entrepreneurial education, while at the same time creating low academic legitimacy.

This chapter describes the main issues in scientific literature related to industrial branding. First, we set the background focusing on industrial branding, followed by brand equity and measurement, and brand orientation in business markets. The second section relies on controversies and problems inherent in the gaps in theory and implementation of branding. The third section proposes several solutions and recommendations for academics and practitioners, followed by proposals for future research directions and conclusions. We also present a case study and several case questions arising.