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This paper aims to offer a systematic view of religious consumption and its iterative influences on consumers, as well as their differences in attitudes, values and behaviors.

Using a mixed-method approach – both qualitative and quantitative – the study develops religious self-transformation and self-categorization scales to empirically evaluate the hypotheses.

The convergence of consumption, self-identification and religious attitudes and behaviors proffer an essentially subjective concept useful in understanding the existential reflection and supernatural orientation that individuals may seek through consumption. Cluster analysis (based on product, services, media and practices) reveals four quadrants. The non-religious (religious) group has low (high) consumption in all four consumption categories Self-categorization (self-transformation) group has high (low) level of product consumption, but low (high) in all three other categories. This research presented four invisible identities that are visibly different in terms of life satisfaction, religious brand preference, dollars spending on religious products and monetary donation.

This research only considers one medium-size city as opposed to all types of cities. All religious affiliated and nonaffiliated respondents are included in the total sample.

The study offers new insights into the triadic relationship between religious self-identification, religious consumption, and the marketplace that can be used in branding, segmentation, targeting, positioning, and persuasive advertising, public relation and social media, and services marketing.

Religion addresses the nature of existence. In this religion–consumer–brand nexus, consumption is a way for consumers to experience and immense themselves in the sacred to solidify, communicate, transform, improve and transport who they are capitalizing on religious self-identification can affectively promote positive social change.

This work proposes four invisible identities that are different in consumption of religious products and services in terms of patterns and purposes. These groups of consumers shape the marketplace through the derived utility of their religious consumption based on their self-identification, which in turn influences their religious brand preference.

The purpose of this paper is to discuss the planning and use of an all-hazards emergency services approach to business disruption, which resulted from the hosting of the 2018 Commonwealth Games (GC2018) by Australia. It outlines how this emergency response model worked and how it can be transitioned into other operational areas.

Although the Commonwealth Games provided a unique opportunity for Australia to showcase its large event capability, it also highlighted the need for innovation due to business disruption for front-line emergency response agencies. The Queensland Fire and Emergency Services (QFES) was faced with the need to review the standard emergency response model and to come up with a way to maintain business as usual operational effectiveness.

An all-hazards approach to emergency response was ultimately achieved through expanded air operations (helicopters), the use of a multi-agency approach and the use of volunteers to achieve strategic risk management outcomes.

The practical solutions that emerged are discussed as the expanded response model and collaborative engagements to achieve risk reduction, readiness and preparation.

The solution to utilise an integrated emergency response methodology, including rapid and effective aerial support, reflected an all-hazards response to include deployment to road crash rescue, hazardous materials and structural fires. This business model ensured that QFES continued to meet its established “operational excellence” standards while pioneering options to address incident responses within the community wherein circumstances are considered exceptional.

From two bodies of literature, the purpose of this paper is to generate theory for an updated conceptual model of drivers of Six Sigma project success by integrating extant psychology theory and empirical general team project results with a history of eight recent Six Sigma projects and extant Six Sigma literature. The new theory emphasizes the need for project leads to process information simultaneously, as well as develop prioritization abilities. Also, the new theory reverses the relations of three existing theories from general team composition theory. The new theory suggests that Six Sigma belt trainers should focus more on soft skill development.

A literature review of the two bodies of literature previously mentioned.

Eight new propositions related to the success of Six Sigma projects are developed. Further, two new constructs, “project leader simultaneity of thought” and “prioritization ability” are suggested for further investigation.

The authors suggest a few practical implications: first a greater emphasis on soft skill training would be beneficial in Six Sigma belt training. A second new point of emphasis in belt training is developing greater internal locus of control in belt candidates. Third, the authors suggest that during the team member selection process a diversity of backgrounds would be beneficial to Six Sigma project success.

Research on emergent behavior has been a significant topic within disaster studies. Through a detailed review of the literature we provide background information about this particular branch of disaster sociology. Following a brief discussion of the process by which literature was selected, important trends and areas of debate are discussed. These include the validation of previous findings, an expansion of the discussion on emergent phenomena and a critique of the bureaucratic approach. We conclude with implications for the theory and practice of emergency management.

This study examines whether US effective tax rates on foreign income of US multinationals (MNCs) vary according to the favorability of US macroeconomic conditions relative to those of non-US countries. We use the pre-Tax Cuts and Jobs Act of 2017 regime as our setting and present evidence that US effective tax rates on foreign earnings are higher (lower) in periods when macroeconomic conditions in the US are favorable (unfavorable) relative to those elsewhere in the world. These results imply that firms seek to maximize after-tax returns when making asset allocation decisions, even when faced with US repatriation tax costs. We provide further evidence indicating that our primary results vary predictably according to certain firm characteristics, namely the ability to acquire funds for investment through less expensive means than repatriation of foreign profits, high intangible asset intensity, and tax aggressiveness. Finally, we show that economic uncertainty in the US counters the positive effects of favorable US macroeconomic conditions on US effective tax rates on foreign earnings. Our findings have implications for the policy debate around the US taxation of foreign earnings and provide a (partial) explanation for the observed lower-than-expected levels of repatriation activity following the implementation of the Tax Cuts and Jobs Act of 2017.

This paper aims to examine the effect of contractual factors and noncontractual factors on tax avoidance (TA).

The sample comprises 400 firm-year observations of 67 companies listed on the HDAX during the period 2008–2017. The generalized least square panel regression is applied.

The study results confirm a significant effect of long-term chief executive officer (CEO) compensation incentives and CEO attributes on TA. Findings exhibit a significant impact of foreign CEO on TA, whereas an insider CEO mitigates TA. The results hold for several robustness tests, with lag effective tax rate as dependent variable and with splitting foreign CEO into European and non-European origin.

First, the sample is limited to 400 firm-year observations and to the German context. For shareholders, the study provides first evidence on relationships between the geographical and internal versus external labor market for CEOs and TA. For researchers, the findings underline the importance of integrating behavioral approaches like place attachment theory and the rooting theory in the theory of TA.

To the best of the authors’ knowledge, this is the first study to examine the impact of both contractual determinants and behavioral determinants on TA in the German context as an emerged economy with a dualistic corporate governance. This study contributes to the existing literature regarding the scientific debates about the impact of CEOs and CEO attributes on TA. It also analyses the balance between the place attachment theory and the rooting theory in the face of the compensation outcomes of agency theory.

This article provides an introduction and assessment of the English and Spanish literatures on gender relations in disaster contexts. We analyze regional patterns of differences and similarities in women’s disaster experiences and the differing research questions raised by these patterns in the scholarly and practice‐based literature. The analysis supports the claim that how gender is theorized makes a difference in public policy and practical approaches to disaster risk management. We propose new directions in the field of disaster social science and contribute a current bibliography in the emerging gender and disaster field.