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Durability of the B Corp Certification: Implications for Research and Practice
This study analyzes the characteristics of 7,598 companies that achieved B Corp certification from the certification’s inception in 2007 through 2022, including 1,849 that later decertified. Results show increasing international adoption, particularly among smaller firms and service-sector companies, alongside a decline in decertification. Younger firms are more likely to decertify, though most remain in business. Despite lacking regulatory backing, B Corp is overcoming early adoption barriers and gaining legitimacy, suggesting it is on a trajectory similar to established certifications, such as LEED. These findings offer critical insight into the evolution and durability of values-driven certifications in today’s global business environment
Well-being in China during COVID-19: The Roles of Income, Education and Subjective Class Identity
This study investigates how income, education, and subjective class identity jointly shaped well-being in China during the COVID-19 pandemic. While prior research has often examined these factors separately, their combined influence within the Chinese context remains underexplored. Given the institutional significance of the household registration system (Hukou), gender and Hukou were incorporated as control variables. Using data from the 2021 China General Social Survey (CGSS), both descriptive and inferential statistical analyses were conducted. The findings indicate that income, education, and subjective class identity were positively associated with well-being, with subjective class identity showing the strongest effect and potentially mediating the relationship between socioeconomic factors and well-being. Additional analyses reveal variations across gender, Hukou, income and education groups. These results highlight the importance of integrating subjective social perceptions into the study of well-being and can contribute to a more contextualized understanding of well-being in non-Western societies
Analysis of the General Aviation Jet Industry: Competition, Concentration, and Forecasts With an Eye on Labor Markets
This paper examines the global production and delivery of business jets, focusing on trends and shifts in industry concentration using the Herfindahl-Hirschman Index (HHI). After analyzing the concentration trend, we use ARIMA models to forecast production and industry structure through 2026 and estimate the impact of changing concentration on employment. Although estimates indicate increasing concentration in the large jet sector, a potential increase in deliveries and growing GDP could offset the higher HHI. The findings offer valuable information for policymakers and analysts interested in capital-intensive industries while contributing to broader discussions on market competition and labor dynamics
Engaging Virtual Learners: Moving Classroom as Organization Online
The global shift toward online learning and remote work necessitated the transition of a highly experiential course to a virtual environment, challenging the assumption that Classroom-as-Organization (CAO), a teaching methodology designed to foster student engagement, skill development and deep learning, is limited to face-to-face (F2F) delivery. This article explores the process of adapting CAO’s interactive and immersive elements for online platforms, addressing both the challenges and opportunities presented by this transition. By reviewing the CAO literature, which predominantly focuses on F2F applications, we reflect on the complexities of translating such a dynamic pedagogy to online learning and propose potential avenues for future research on the effectiveness of CAO in virtual settings
Humor in the Classroom: An Introvert’s Perspective and Implementation
Being humorous in the classroom seems particularly challenging to an introvert who needs time alone and is usually not perceived as outgoing. We offer the experience of an introverted finance faculty member on using humor in the classroom over the past two decades. We emphasize the weaknesses and strengths of an introvert, and how they shape the humor strategies and attempts of the faculty member. We provide examples of “educational” jokes that the faculty member used in his attempts to make it more interesting in the classroom and to engage students. Student feedback on the attempted humor is overwhelmingly positive
What Factors Affect the Issuance of Sustainability Assurance Reports? — Evidence From Americas
This paper examines factors influencing companies in the Americas to issue sustainability and assurance reports, an area gaining recent attention. Examining 4,081 firms with ESG disclosures, we find that 43.64% issued standalone sustainability reports in 2022, with 29% of these externally assured. Our analysis reveals that headquarter location and macroeconomic factors significantly impact reporting likelihood. Logit and OLS regressions show that trade openness, unemployment, inflation, government spending, political rights, and civil liberties positively influence reporting, while innovation, economic freedom, and economic growth have negative effects. This study contributes the existing literature by focusing on the Americas, integrating macroeconomic factors, and uncovering regional assurance differences. The findings offer insights for corporate managers, investors, regulators, and policymakers to navigate sustainability/assurance reporting in a global context
Implementation of Corruption Mitigation Strategies by Public Sector Leadership in Sierra Leone
Corruption impacts the daily lives of people. In Africa, leaders share blame for persistent corruption despite various strategies used to fight it. Sierra Leone has struggled to implement corruption mitigation strategies, and few studies have been conducted there about implementing corruption mitigation strategies. This qualitative transcendental phenomenological study was conducted to identify and report on those lived experiences. Two conceptual lenses of corruption, microlevel, and macrolevel agencies helped to elucidate implementation of corruption mitigation strategies in this study. The two most endorsed challenges were allegiances and influence peddling, and the two most endorsed accomplishments were stakeholder support, policies, and programs
The Future Impact of Artificial Intelligence on the African American Wealth Gap: Addressing the Past to Prepare for the Future
The African American wealth gap has been a persistent issue, shaped by historical injustices such as slavery, segregation, and discriminatory financial practices. Despite these inequalities, the use of artificial intelligence (AI) presents both opportunities and risks to address these gaps. This paper explores the potential impact of Artificial Intelligence on the African American wealth gap, particularly in sectors like finance, social justice, and education. While AI can reduce human bias and provide greater access to resources, its reliance on historical data can reinforce existing racial biases, causing economic inequality if left unchecked. This research investigates the historical context of the wealth gap, evaluates current economic conditions, and assesses how AI could either bridge or widen these gaps. By examining the intersection of AI technology and racial equity, the study emphasizes the need for regulation and oversight to ensure AI systems promote inclusivity. Furthermore, it highlights the importance of expanding AI education and career opportunities within the African American community to empower individuals and promote financial inclusion
Instagram Analysis: Country Comparison on Purchase Intention
This study examines the differences between Instagram users from the USA and Turkey in terms of brand-generated content, consumer-generated content, brand influencers, and brand engagement. Although the purpose of usage could be similar in different regions, Instagram user expectations could change for different countries. Social media marketers can alter their strategies based on cultural differences and Instagram user habits in the countries to attract more customers. Based on cultural differences and user preference, Instagram post and ad content might be updated. Online survey was developed, and data collected from the U.S. and Turkish participants. The findings exhibit audience segmentation and targeting, focus on behavior change (not only awareness or knowledge) and audience orientation/focus social marketing concepts
The Evolution of Capstone Sequences for Undergraduate Programs
Capstone courses enhance critical thinking, collaboration, and theoretical application while offering integrative and culminating experiences for students. This paper explores the evolution of capstone courses within a department by presenting a case study to guide educators in developing or refining such programs using a capstone typology. The paper draws on 15 years of experience to outline strategies for curriculum integration, resource allocation, and industry collaboration. After reviewing the relevant literature, it provides insights into the effective implementation and improvement of capstone courses and concludes with recommendations for future exploration to optimize student outcomes and better prepare them for professional success