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Mammal species occupancy in a Honduran cloud forest: a pre- and post-COVID-19 comparison
Full text linkCorporate Social Responsibility and Tax Avoidance: Evidence from BRICS countries
Full text linkAbstractPurpose: Using listed firms domiciled in the founding BRICS countries, i.e., Brazil, Russia, India, China, and South Africa, this study empirically examines the impact of corporate social responsibility (CSR) engagement on the degree of tax avoidance. Design/methodology/approach: Data used in this study is sourced from the EIKON database, where CSR variables, i.e., the scores of social and environmental pillars, are extracted from ASSET4, and accounting variables are sourced from Worldscope. We use a series of fixed effects regression models as the baseline approach to test the hypotheses. In addition, the 2SLS regression model is employed to address endogeneity issues. Findings: Our results show that firms domiciled in BRICS countries do not use CSR strategically as "a tool" to legitimate themselves, manage their risks, or minimize public scrutiny from their tax avoidance behavior, but that they develop a culture of tax compliance and CSR engagement as a complementary strategy, promising ethical conduct to external audiences and committing to serving the interests of all stakeholders.Originality/Value: This study incrementally contributes to the extant literature on the link between tax avoidance and CSR engagement by offering evidence from dominant emerging markets, where the institutional factors differ considerably from those of developed countries. Furthermore, we provide essential insights for policymakers that including responsible tax payment as part of the global CSR agenda may motivate firms to align their behaviors to tax payment.<br/
Unpacking the affective dimension of memorable hospitality experiences
Full text linkMemorable experiences have received considerable attention in tourism research. Yet, there is a lack of a consensus among scholars regarding the elements within the servicescape that contribute to the creation ofmemorable experiences. Based on this research gap, the present study aims at understanding which elements within the servicescape have a greater impact on guests’ emotions when recalling memorable hotel experiences.A sample of one thousand Italian consumers were asked to share their memories regarding positive, and negative memorable hotel experiences, which were later analyzed with a mixed-research approach. The response rate of the survey was 100 %, however 256 responses were discarded during the qualitative analysis because they did not contain any information related to the accommodation. The recollection of negative emotions in memorable experiences appears to be affected by the physical and social dimension of the service environment and influenced by the fading affect bias
Computational rationality and developmental neurodivergence
Full text linkThe role of behaviour - choices, actions, and habits - in shaping neurodivergent development remains unclear. In this forum article we introduce computational rationality as a framework for understanding dynamic feedback between brain and behavioural development, and neurodevelopmental variation. [Abstract copyright: Copyright © 2025 The Author(s). Published by Elsevier Ltd.. All rights reserved.
Investing in a Cleaner Future: The Role of Institutional Investors in Corporate Waste Management
Full text linkAs environmental sustainability gains prominence, institutional investors are increasingly recognized for their influence on corporate environmental practices. Despite this growing interest, their impact on waste management and circular economy initiatives is yet to be explored. This study seeks to bridge this gap by examining how institutional investors’ ownership and investment horizon affect corporate waste management in France, where companies face increasing regulatory pressure under the 2015 Energy Transition Law. Analyzing 1001 firm-year observations over 2011–2021 in France, the results reveal that long-term (short-term) institutional investors negatively (positively) affect waste generation. This suggests that long-term investors exert pressure on managers to prioritize waste reduction strategies, supporting the neo-institutional theory perspective. Further analysis shows that the effect of long-term institutional investors on waste generation has accentuated after the adoption of the French Law on the Energy Transition in 2015, especially for firms with high environmental performance and strong corporate governance and those operating in environmentally sensitive industries. These results offer actionable insights for policymakers, investors, and corporate managers seeking to promote sustainable waste management practices
Character Development and Legal Message in Popular Culture
Full text linkA typical narrative pattern in law-related popular culture involves a problem-solving individual encountering and overcoming various obstacles. In many products such as films, TV series, or operas, the character of the protagonist develops in response to challenges. Witnessing this process, the audience is suggested a message on the nature of the law, legal personnel, and legal institutions, in the final analysis, if the law can be trusted.Characters help to make a story understandable to an audience and to make any message stick. Popular culture has a large arsenal of character stories which can be drawn on and are familiar to the audience. To different degrees, the viewers or listeners are knowledgeable in relation to pop cultural conventions and “media literate”. They enjoy recognising common tropes and relish their variation as long as their understanding is not stretched too far. As much as the message of law-related formats, found in film, TV, or e.g., opera, reinforces existing stereotypes, it also involves constant variation and innovation. In this way, following the fate of pop cultural characters contributes to conservation and change in society.<br/
