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This paper aims to verify how the intellectual property (IP) box affects firms’ effective tax rate, growth and innovation activity outcomes related to intellectual property rights.

Implementing the innovation box regimes into the tax system intends to encourage firms to engage in more innovative activities. In UK, Italy and Poland, the IP box tax relief was introduced in 2013, 2015 and 2019, respectively. In return, companies may reduce their tax rate to increase their investment and innovativeness. With a panel model approach – system GMM and DiD with multiple time periods – it analyses data from the Orbis database for 2011–2019 of 673 firms from the gaming industry in 11 countries and hand-collected data on intellectual property rights protection. The authors study public and private companies from the gaming sector in leading European markets and all three countries that protect intellectual property rights of software (Japan, South Korea, the USA).

Recent reforms enable gaming companies to use preferential tax treatment for IP-related income and significantly impact a firm’s revenue growth.

Nevertheless, European gaming firms require time to leap the gap to the growth and innovativeness of countries that protect software.

The authors show that the IP box stimulates gaming firms to protect IP via wordmarks, figurative marks, trademarks and software patents that bring effects in five years. Despite the critics against IP box, the authors prove its lagged efficiency, especially in profitable and larger firms.

The purpose of this work was to study the influence of particles and fiber material properties on the deposition efficiency. Collection of aerosol particles in the particular steps of their production, and purification of the air at the workplace and the atmospheric environment requires the efficient method of separation of particulate matter from the carrier gas. There are many papers published in the past years in which the deposition of particles on fibrous collectors is considered. Most of them assume that collisions between particles and collector surfaces are 100% effective.

For the purpose of this work, the lattice Boltzmann model was used to describe fluid dynamics, whereas the solid particles motion was modeled by the Brownian dynamics. The interactions between particles and surfaces were modeled using an energy-balanced oscillatory model.

The results show significant impact of material properties on filter performance.

Obtained results may provide useful information for the proper design of a filtration process and the production of filters with long service life.

In addition, the results presented in this work show that some assumptions of the classical filtration theory lead to an overestimation of deposition efficiency.

The purpose of this paper is to challenge the prevailing, stereotypical approach of the human aspect of cybersecurity, i.e. treating people as weakness or threat. Instead, several reflections are presented, pertaining to the ways of making cybersecurity human-centred.

This paper bases on the authors’ own experiences, gathered whilst working in cybersecurity projects; the resulting comments and reflections have been enriched and backed up by the results of a targeted literature study.

The findings show that the way the human aspects of cybersecurity are understood is changing, and deviates from the stereotypical approach.

This paper provides a number of practical recommendations for policymakers, as well as cybersecurity managers on how to make the cybersecurity more human-centred; it also inspires further research directions.

This paper presents a fresh, positive approach to humans in cybersecurity and opens the doors to further discourse about new paradigms in the field.