Suchergebnisse

This is the second volume of the Advances in Global Services and Retail Management Book Series. This volume has the following parts: Part 1: Hospitality and Tourism Part 2: Marketing, E-marketing, and Consumer Behavior Part 3: Management Part 4: Human Resources Management Part 5: Retail Management Part 6: Economics Part 7: Accounting and Finance Part 8: Sustainability and Environmental Issues Part 9: Information Technology ISBN: 978-1-955833-03-5 Hospitality and Tourism Significance of VR in the spa: A spatial analysis Irini Lai Fun Tang, Schultz Zhi Bin Xu, and Eric Chan Social media marketing in rural hospitality and tourism destination research Samuel Adeyinka-Ojo and Shamsul Kamariah Abdullah All aboard! Is space tourism still a fantasy or a reality: An investigation on Turkish market Emrah Tasarer, Vahit Oguz Kiper, Orhan Batman, and Oguz Turkay Strategic consciousness and business performance relationship of open innovation strategies in food and beverage businesses Muhsin Halis, Kazim Ozan Ozer, Hasan Cinnioglu, and Zafer Camlibel The effects of COVID-19 epidemic on guided tours and alternative tour samples from Turkey Bayram Akay The effect of COVID-19 phobia on holiday intention Halil Akmese and Ali Ilgaz The effect of the usage of virtual reality in tourism education on learning motivation Sarp Tahsin Kumlu and Emrah Ozkul The impact of effective implementation of customer relationship management to the success of hotels in Afikpo North local government of Ebonyi State, Nigeria Ogboagha Callister and Managwu Lilian The influence of study travel on quality-oriented education: The case of Handan, China Wang Jingya and Alaa Nimer Abukhalifeh The impact of U.S. Cuba policies on Cuban tourism industry: Focus on the Obama and Trump Administration Jukka M. Laitamaki, Antonio Diaz Medina, and Lisandra Torres Hechavarria Determination of students' characteristics and perspectives about social entrepreneurship: A case of Anadolu University Muhammed Kavak, Ipek Itir Can, and Emre Ozan Aksoz The place of Kazakhstan tourism sector in the countries of the region in terms of transportation infrastructure Maiya Myrzabekova, Muhsin Halis, and Zafer Camlibel What are tour guides most praised for? A sharing economy perspective Derya Demirdelen-Alrawadieh and Ibrahim Cifci An examination of representations for USA in tourism brochures for Chinese market Yasong Wang An exploratory study on cognitive internship perception of tourism students Ozge Buyuk and Gulsah Akkus Are you afraid to travel during COVID-19? Gulsum Tabak, Sibel Canik, and Ebru Guneren Destination management during the health emergency: A bibliometric analysis Valentina Della Corte, Giovanna Del Gaudio, Giuliana Nevola, Enrico Di Taranto, and Simone Luongo Determination of food neophobia levels of International Mersin Citrus Festival participants Sevda Sahilli Birdir, Nurhayat Iflazoglu, and Kemal Birdir Analysis of effectiveness of industrial exposure training undertaken by students of hospitality management in star hotels G. Saravana Kumar Conceptualization of ecotourism service experiences framework from the dimensions of motivation and quality of experiences: Four realms of experience approach Jennifer Kim Lian Chan Does Coronavirus (COVID-19) transform travel and tourism to automation (robots)? M. Omar Parvez, Ali Ozturen, and Cihan Cobanoglu Efficiency of internal control systems and the effect of organizational structure and culture on internal control systems in accommodation industry Kadriye Alev Akmese and Ali Ilgaz Ethical perceptions of housekeeping department employees: A study in Izmir Province Tuba Turkmendag and Bayram Sahin Factors that prevent participation of tourists in online co-creation activities Resat Arica, Feridun Duman, and Abdulkadir Corbaci Health sector after COVID-19: Salt thermal facilities example Azize Serap Tuncer and Sinan Bulut PRISMA statement and thematic analysis framework in hospitality and tourism research Samuel Adeyinka-Ojo Evaluation of Turkish nights as a tourism product: The case of Cappadocia Meral Buyukkuru, Eda Ozgul Katlav, and Firdevs Yonet Eren Customer perceptions against COVID-19 precautionary measures of the restaurants: The case of Istanbul-Turkey Elif Kaymaz and Sevki Ulema Analysis of e-complaints regarding hotel restaurants during COVID-19 process: The case of Antalya Sevim Usta and Serkan Sengul Marketing, E-marketing, and Consumer Behavior Materialistic social consumption amidst COVID-19 pandemic: Terror management theory in the Malaysia context Seong-Yuen Toh and Siew-Wai Yuan A conceptual framework for the mediating role of the flow experience between destination brand experience and destination loyalty Ipek Kazancoglu and Taskin Dirsehan Investigating drivers influencing choice behaviour of Islamic investment products Hanudin Amin Local food festivals within the scope of destination branding Hatice Akturk and Atilla Akbaba Marketing a destination on social media: Case of three municipalities of Izmir Huseyin Ozan Altin and Ige Pirnar Perceived usefulness, ease of use, online trust and online purchase intention: Mediating role of attitude towards online purchase Muhammed Yazeed, Mohammed Aliyu Dantsoho, and Adamu Ado Abubakar Social media framework for businesses Nawel Amrouche Social media marketing the African door of return experience in Badagry-Nigeria Huseyin Arasli, Maryam Abdullahi, and Tugrul Gunay The effect of corporate social responsibility on consumer-based brand equity: A research on automobile brands Ali Koroglu and Ibrahim Avci The effect of superstitions on consumer luck, horoscope and evil eye-oriented purchasing behavior: A study in Turkey Ibrahim Avci and Salih Yildiz The evaluation of S-D orientation on service innovation and performance of airline Inci Polat and Ozlem Atalik Brand new leisure constraint: COVID-19 Guliz Coskun The impact of consumers price level perception on emotions towards supermarkets Abdulcelil Cakici and Sena Tekeli The impact of TikTok's plastic surgery content on adolescents' self-perception and purchase intention Markus Rach Accelerated modernity: What are the social media stories undergraduate students engage with? Pericles Asher Rospigliosi and Sebastian Raza-Mejia Virtual influencer as celebrity endorsers Fanny Cheung and Wing-Fai Leung Does millennial shopping orientation using augmented reality enabled mobile applications really impact product purchase intention? Anil Kumar Exposure to e-cigarette marketing and product use among highly educated adults Onur Sahin Extending the theory of planned behavior to explain intention to use online food delivery services in the context of COVID -19 pandemic Ahmed Chemseddine Bouarar, Smail Mouloudj, and Kamel Mouloudj Factors affecting investors' buying decision in real estate market in Northern Cyprus Gurkan Arslan and Karen Howells From home to the store: Combined effect of music and traffic on consumers shopping behaviour Luigi Piper, Lucrezia Maria de Cosmo, Maria Irene Prete, and Gianluigi Guido Market expansion and business growth from the perspective of resources and capabilities: The case of a micro-enterprise Jose G. Vargas-Hernandez and Omar C. Vargas-Gonzalez How learning style interacts with voice-assisted technology (VAT) in consumer task evaluation Bonnie Canziani and Sara MacSween Effect of brand credibility and innovation on customer based brand equity and overall brand equity in Turkey: An investigation of GSM operators Suphan Nasir and Ozge Guvendik Value chain for a B school in India Vimal Chandra Verma and Devashish Das Gupta Management AI as a boost for startups companies: Evidence from Italy Irene Di Bernardo, Marco Tregua, Greco Fabio, and Ruggiero Andrea The role of quality management applications for corporate reputations Ibrahim Sapaloglu and Isik Cicek Toxicity in organizations: A sample study on the perceived toxicity in Turkish academicians Mustafa Hakan Atasoy and Muhsin Halis Which resources are matter to healthcare performance? A case study on Bahrain Mahmood Asad Ali and Mohamed Sayed Abou Elseoud Case study: HereWay Inc. European expansion: A facility location problem Mikhail M. Sher, Michael T. Paz, and Donald R. (Bob) Smith In search of the effective mission statement: Structural support of the firm's culture to augment financial performance Seong-Yuen Toh Innovation labs to support tourism organization in transforming crisis into opportunities: Insight from a case study Francesco Santarsiero, Daniela Carlucci, and Giovanni Schiuma Novelty and success of healthcare service innovation: A comparison between China and the Netherlands Yu Mu, Rujun Wang and Ying Huang Public private partnership in selected countries: A comparative analysis Bekir Parlak and Abdullahi Suleiman Hashi Strategic orientation of service enterprises towards customers Korhan Arun and Saniye Yildirim Ozmutlu The effects of organizational culture on information sharing attitude Mohammadi Lanbaran Nasrin and Cicek Isik The impact of industry 4.0 strategy on the work-life balance of employees Ali Sukru Cetinkaya The mediating effect of psychological empowerment on inclusive leadership and innovative work behaviour: A research in hotels Emete Toros, Ahmet Maslakci, and Lutfi Surucu Assessment of industry 4.0 on manufacturing enterprises: Demographic perspective Ali Sukru Cetinkaya and M. Kemal Unsacar Human Resources Management Affective commitment in new hires' onboarding? The role of organizational socialization in the fashion retail industry Pui Sze Chan, Ho Ching Ching, Pui Yi Ng, and Annie Ko Do burnout perception levels of nurses working in the health sector differ according to demographic characteristics? Irfan Akkoc and Korhan Arun Examining a moderating effect of employee turnover between recruitment and selection practice and organizational performance in Maldives civil service sector Fathmath Muna, Azam S. M. Ferdous, and Ahmad Albattat Personnel relationships in the workplace Ali Sukru Cetinkaya, Shafiq Habibi, and Umut Yavuz The evolution of human resources empowerment theory: A literature review (1970–2020) Theodoros Stavrinoudis and Moschos Psimoulis Teamwork, satisfaction and mediating effect of affective, continuance and normative commitments on employee's loyalty Thalita Aparecida Costa Nicolleti, Eduardo Roque Mangini, Leonardo Aureliano-Silva, Cristiane Sales Pires, and Carolina Aparecida de Freitas Dias Perceptions of teachers in educational institutions regarding the principles of teaching professional ethics Gulsah Aki, Nejat Ira, and Hasan Arslan Influence of psychological empowerment on employee competence in Nigerian universal basic education system: The mediating role of work engagement Isah Sani, Rashidah Binti Mohammad Ibrahim, and Fazida Karim Retail Management Artificial intelligence in retailing Ibrahim Kircova, Munise Hayrun Saglam, and Sirin Gizem Kose Customer value in retailing (2000-2020): A narrative review and future research directions Rajat Gera and Ashish Pruthi Effect of social media marketing on online retail performance of Konga Nigeria LTD Abubakar Ado Adamu, Muhammed Yazeed, Mohammed Aliyu Dantsoho, Jamilu Abdulkadir, and Aliyu Audu Gemu Employment of blue-collar workers in organized retail sector: The case of Turkey Inci Kayhan-Kuzgun Saving grace: Digitization to stay or address crisis? Smitha Vasudevan Inclusion of disabled consumers in online retail landscape: Web accessibility conformance of Turkish organized food retailers' web sites Asiye Ayben Celik A customer segmentation model proposal for retailers: RFM-V Pinar Ozkan and Ipek Deveci Kocakoc Economics Nigeria's economic management: Reflections through monthly interest rate movement from 1996 to 2020 and beyond Job Nmadu, Halima Sallawu, and Yebosoko Nmadu A qualitative study of perceptions of the residents of Sidon, Lebanon regarding the economic effect on Sidon with reference to repatriation of the Palestinian refugees Raja El Majzoub and Karen Howells Three keys of development: Knowledge, efficiency and innovative entrepreneurship Irfan Kalayci, Ali Soylu, and Baris Aytekin Tourism and women empowerment: Empirical findings from past experience and predictions for the post-COVID era Burcu Turkcan COVID-19 effect on FDI motivation and their impact on service sector: Case of Georgia Vakhtang Charaia and Mariam Lashkhi Economic cooperation between Central Caucasus, China, and EU, under COVID-19 challenges Vakhtang Charaia and Mariam Lashkhi Effect of real exchange rate and income on international tourist arrivals for Turkey Erhan Aslanoglu, Oral Erdogan, and Yasin Enes Aksu Innovative entrepreneurship in Turkey: Micro and macro perspectives Irfan Kalayci, Baris Aytekin, and Ali Soylu Optimal fiscal and price stability in Germany: Autoregressive distributed lags (ARDL) cointegration relationship Ergin Akalpler and Dahiru Alhaji Birnintsabas Struggle with COVID-19 crisis within the scope of financial national security: The example of the Republic of Turkey Silacan Karakus The nexus between fiscal freedom and investment freedom: The case of E7 countries Mehmet Bolukbas To be or not to be a female entrepreneur in the Mexicali Valley Roberto Burgueno Romero and Jose David Ledezma Torrez Accounting and Finance Comparative measurement of working capital efficiency for Borsa Istanbul restaurants and hotels for the COVID-19 period and previous quarters Fatih Gunay and Gary Cokins Relationship between business confidence index and non-financial firms foreign exchange assets and liabilities: Evidence from ARDL bound approach Ilkut Elif Kandil-Goker The impact of RTGS on internal control - A comparative study between some Iraqi banks Salowan H. Al Taee and Noor A. Radhi The impact of working capital on cash management under IAS 7 framework: An examination of tourism listed companies in Indonesia and Turkey Tri Damayanti and Tuba Derya Baskan A nexus between mergers & acquisitions and financial performance of firms: A study of industrial sector of Pakistan Fiza Quareshi, Mukhtiar Ali, and Salar Hussain Decentralized approach to deep-learning based asset allocation Sarthak Sengupta, Priyanshu Priyam, and Anurika Vaish Sustainability and Environmental Issues Blockchain technology applied to the Consortium Etna DOC to avoid counterfeiting Matarazzo Agata, Edoardo Carmelo Spampinato, Sergio Arfo, Ugo Sinigaglia, Antonino Bajeli, and Salvino Benanti Eco-label certification, hotel performance and customer satisfaction: Analysis of a case study and future developments Michele Preziosi, Alessia Acampora, Roberto Merli, and Maria Claudia Lucchetti The integration of circular economy in the tourism industry: A framework for the implementation of circular hotels Martina Sgambati, Alessia Acampora, Olimpia Martucci, and Maria Claudia Lucchetti Using the theory of planned behavior to explore green food purchase intentions Katrina Anna Auza and Kamel Mouloudj Survey on purchasing methods of food products in Tarragona and Catania Matarazzo Agata, Vazzano Tommaso Alberto, and Squillaci Carmelo Information Technology Comparative analysis of tools for matching work-related skill profiles with CV data and other unstructured data Florian Beuttiker, Stefan Roth, Tobias Steinacher, and Thomas Hanne State-of-the-art next generation open innovation platforms Murielle De Roche, Monika Blaser, Patrick Hollinger, and Thomas Hanne The coverage of AIOT based functional service: Case study of Asian futuristic hotel Gege Wang, Irini Lai Fun Tang, Eric Chan, and Wai Hung Wilco Chan The effect of the blockchain technology on service companies and food retailers: An overview of the blockchain use cases and applications Gokhan Kirbac and Erkut Ergenc The regulation problem of cryptocurrencies Lamiha Ozturk and Ece Sulungur Understanding information technology acceptance by physicians: Testing technology acceptance model Anuruddha Indika Jagoda

The phenomenon of artificial intelligence and robotics, which has been under investigation for several years, has given rise to new taxation models, which have opened a lively ethical and legal debate in the scientific and cultural community which has not yet subsided. This essay, analyzing the tax effects of the relationship between intelligent machines and humans in the light of the perspectives offered by the new economy and after verifying compatibility with the founding principles of the Italian legal system (first of all, the rule of 'ability to pay' pursuant to Article 53 of the Constitution), assesses new taxable cases and tax-levy techniques related to the applications of artificial intelligence, also in the light of the possible tax subjectivity of the robot, in an attempt to make a contribution, from a de iure condendo perspective, to the taxation dynamics concerning automated production processes. ; University of Bari 'Aldo Moro', Italy ; Salvatore Parente is Researcher in Tax Law in the Department of Economics, Management and Business Law, University of Bari 'Aldo Moro', Italy. ; salvatore.parente@uniba.it ; 135 ; 151 ; 3 ; Allena M., The Web Tax and Taxation of the Sharing Economy. Challenges for Italy, "European Taxation" 2017, no. 7. ; Asimov I., Io, robot, Milan 1950. ; Bergo M., Pareggio di bilancio 'all'italiana'. Qualche riflessione a margine della Legge 24 dicembre 2012, n. 243 attuativa della riforma costituzionale più silenziosa degli ultimi tempi, "Federalismi.it" 2013, no. 6. ; Berti Suman A., Intelligenza artificiale e soggettività giuridica: quali diritti (e doveri) dei robot?, (in:) G. Alpa (ed.), Diritto e intelligenza artifi ciale, Pisa 2020. ; Bianchini F., Gliozzo A.M. and Matteuzzi M., Instrumentum vocale: intelligenza artificiale e linguaggio, Bologna 2008. ; Bilancia F., Note critiche sul c.d. 'pareggio di bilancio', "Rivista trimestrale di diritto tributario" 2012, no. 2. ; Buccico C., Modelli fiscali per la sharing economy, (in:) D. Di Sabato, A. Lepore (eds.), Sharing economy. Profili giuridici, Naples 2018. ; Buchanan B.G. and Headrick T.E., Some Speculations About Artificial Intelligence and Legal Reasoning, "Stanford Law Review" 1970, no. 1. ; Cabras D., Sualcuni rilievi critici al c.d. 'pareggio di bilancio', "Rivista AIC" 2012, no. 2. ; Canè D., Intelligenza artificiale e sanzioni amministrative tributarie, (in:) S. Dorigo (ed.), Il ragionamento giuridico nell'era dell'intelligenza artificiale, Pisa 2020. ; Caroccia F., Soggettività giuridica dei robot?, (in:) G. Alpa (ed.), Diritto e intelligenza artificiale, Pisa 2020. ; Cester C. and Suppiej G., Rapporto di lavoro, (in:) Digesto delle discipline privatistiche, sezione commerciale, vol. XII, Turin 1996. ; Cingolani R. and Andresciani D., Robots, macchine intelligenti e sistemi autonomi: analisi della situazione e delle prospettive, (in:) G. Alpa (ed.), Diritto e intelligenza artificiale, Pisa 2020. ; Corasaniti G., Intelligenza artificiale e diritto: il nuovo ruolo del giurista, (in:) U. Ruffolo (ed.), Intelligenza artificiale. Il diritto, i diritti, l'etica, Milan 2020. ; Cordeiro Guerra R., L'intelligenza artificiale nel prisma del diritto tributario, (in:) S. Dorigo (ed.), Il ragionamento giuridico nell'era dell'intelligenza artificiale, Pisa 2020. ; Costanza M., L'AI: de iure condito e de iure condendo, (in:) U. Ruffolo (ed.), Intelligenza artifi ciale. Il diritto, i diritti, l'etica, Milan 2020. ; d'Amati N., Diritto tributario. Teoria e critica, Turin 1985. ; D'Avack L., La Rivoluzione tecnologica e la nuova era digitale: problemi etici, (in:) U. Ruff olo (ed.), Intelligenza artificiale. Il diritto, i diritti, l'etica, Milan 2020. ; Delaney K.J., The robot that takes your job should pay taxes, says Bill Gates, https://qz.com/911968/bill-gates-the-robot-that-takes-your-job-should-pay-taxes/. ; Del Punta R., I diritti del lavoro nell'economia digitale, (in:) S. Dorigo (ed.), Il ragionamento giuridico nell'era dell'intelligenza artificiale, Pisa 2020. ; de Kerchove D., Algoritmo, big data e sistema legale, (in:) A.F. Uricchio, G. Riccio and U. Ruff olo (ed.), Intelligenza Artificiale tra etica e diritti. Prime riflessioni a seguito del libro bianco dell'Unione europea, Bari 2020. ; De Mita E., Il conflitto tra capacità contributiva ed equilibrio finanziario dello Stato, "Rassegna tributaria" 2016, no. 3. ; Di Pietro A., Leva fiscale e divisione sociale del lavoro, (in:) U. Ruffolo (ed.), XXVI Lezioni di Diritto dell'Intelligenza Artificiale, Turin 2021. ; Di Sabato D., Gli smart contracts: robot che gestiscono il rischio contrattuale, "Contratto e impresa" 2017, no. 2. ; Dorigo S., La tassa sui robot tra mito (tanto) e realtà (poca), "Corriere tributario" 2018, no. 30. ; Dorigo S., Intelligenza artificiale e norme antiabuso: il ruolo dei sistemi 'intelligenti' tra funzione amministrativa e attività giurisdizionale, "Rassegna tributaria" 2019, no. 4. ; Drigo A., Sistemi emergenti di Intelligenza Artificiale e personalità giuridica: un contributo interdisciplinare alla tematica, (in:) S. Dorigo (ed.), Il ragionamento giuridico nell'era dell'intelligenza artificiale, Pisa 2020. ; European Parliament Resolution of February 16, 2017 concerning recommendations to the Commission on civil law rules on robotics [2015/2103/(INL)], https://eur-lex.europa.eu/legal-content/IT/ALL/?uri=CELEX%3A52017IP0051. ; Falcão T., Should My Dishwasher Pay a Robot Tax?, "Tax Notes International" 2018. ; Falsitta G., Il doppio concetto di capacità contributiva, 'Rivista di diritto tributario' 2004, no. 7–8, I. ; Fedele A., Appunti dalle lezioni di diritto tributario, Turin 2005. ; Fedele A., La funzione fiscale e la 'capacità contributiva' nella Costituzione italiana, (in:) L. Perrone and C. Berliri (eds.), Diritto tributario e Corte costituzionale, Naples 2006. ; Fedele A., Diritto tributario (principi), (in:) Enciclopedia del diritto, Annali, vol. 2, part 2, Milan 2009. ; Fedele A., Ancora sulla nozione di capacità contributiva nella costituzione italiana e sui 'limiti' costituzionali all'imposizione, (in:) L. Salvini and G. Melis (eds.), L'evoluzione del sistema fiscale e il principio di capacità contributiva, Padua 2014. ; Floridi L., Cowls J., Beltrametti M., Chatila R., Chazerand P., Dignum V., Luetge C., Madelin R., Pagallo U., Rossi F., Schafer B., Valcke P. and Vayena E., AI4People – An Ethical Framework for a Good AI Society: Opportunities, Risks, Principles and Recommendations, "Minds and Machines" 2018, no. 28. ; Fransoni G., Per la chiarezza delle idee su Bill Gates e la tassazione dei robot, "Rivista di diritto tributario - supplemento online" 10 March 2017. ; Gaffuri G., Il senso della capacità contributiva, (in:) L. Perrone and C. Berliri (eds.), Diritto tributario e Corte costituzionale, Naples 2006. ; Gaffuri G., Diritto tributario. Parte generale e speciale, Vicenza 2016. ; Gallo F., Le ragioni del fisco. Etica e giustizia della tassazione, Bologna 2011. ; Gallo F., L'evoluzione del sistema tributario e il principio di capacità contributiva, (in:) L. Salvini and G. Melis (eds.), L'evoluzione del sistema fiscale e il principio di capacità contributiva, Padua 2014. ; Gallo F., Il futuro non è un vicolo cieco. Lo stato tra globalizzazione, decentramento ed economia digitale, Palermo 2019. ; Giaume A. (ed.), Intelligenza artificiale. Dalla sperimentazione al vantaggio competitivo, Milan 2018. ; Giovannini A., Quale capacità contributiva?, "Diritto e pratica tributaria" 2020, no. 3. ; Grandi M., Rapporto di lavoro, (in:) Enciclopedia del diritto, vol. XXXVIII, Milan 1990. ; Grassi E., Etica e intelligenza artificiale. Questioni aperte, Canterano 2020. ; Mandelli A., Intelligenza artificiale e marketing. Agenti invisibili, esperienza, valore e business, Milan 2018. ; Manzoni I. and Vanz G., Il diritto tributario. Profili teorici e sistematici, Turin 2008. ; Mastroiacovo V., Uguaglianza sostenibile e sostegno all'innovazione: quale tassazione dei sistemi di intelligenza artificiale?, (in:) V.V. Cuocci, F.P. Lops and C. Motti (eds.), La circolazione della ricchezza nell'era digitale, Pisa 2021. ; Morgante D., La costituzionalizzazione del pareggio di bilancio, "Federalismi.it" 2012, no. 14. ; Moro P., Macchine come noi. Natura e limiti della soggettività robotica, (in:) U. Ruffolo (ed.), Intelligenza artificiale. Il diritto, i diritti, l'etica, Milan 2020. ; Moro P., Alle frontiere della soggettività: indizi di responsabilità delle macchine intelligenti, (in:) U. Ruffolo (ed.), XXVI Lezioni di Diritto dell'Intelligenza Artificiale, Turin 2021. ; Moschetti F., Il principio di capacità contributiva, espressione di un sistema di valori che informa il rapporto tra singolo e comunità, (in:) L. Perrone and C. Berliri (eds.), Diritto tributario e Corte costituzionale, Naples 2006. ; Napolitano G.M., I nuovi limiti all'autonomia finanziaria degli Enti territoriali alla luce del principio del pareggio di bilancio, "Rivista giuridica del Mezzogiorno" 2013, no. 1–2. ; Oberson X., Taxer les robots? L'émergence d'une capacité contributive èlectronique, "Pratique juridique actuelle" 2017, no. 2. ; Oberson X., Taxing Robots? From the Emergence of an Electronic Ability to Pay to a Tax on Robots or the Use of Robots, "World Tax Journal" May 2017. ; Pacilli F., L'imprenditore del futuro. Come aumentare i profitti, ridurre i costi e velocizzare l'amministrazione grazie al potere dell'Intelligenza Artificiale, Rome 2019. ; Pagallo U., The Laws of Robots. Crimes, Contracts and Torts, Cham 2013. ; Pagallo U., Etica e diritto dell'Intelligenza Artificiale nella governance del digitale: il Middle-outApproach, (in:) U. Ruffolo (ed.), Intelligenza artificiale. Il diritto, i diritti, l'etica, Milan 2020. ; Parente S.A., Artificial intelligences and "robot tax": the role of robotics on tax structures and de iure condendo perspectives, (in:) I. Florek, A. Koroncziová, J.L. Zamora Manzano (eds.), Crisis as a challenge for human rights, Bratislava 2020. ; Persiani M., Contratto di lavoro e organizzazione, Padua 1966. ; Persiani M., Prola G., Contratto e rapporto di lavoro, Padua 2001. ; Pietropaoli S., Fine del diritto? L'intelligenza artificiale e il futuro del giurista, (in:) S. Dorigo (ed.), Il ragionamento giuridico nell'era dell'intelligenza artificiale, Pisa 2020. ; Pigou A.C., Economia del benessere, Turin 1960. ; Prosperetti U., Lavoro (fenomeno giuridico), (in:) Enciclopedia del diritto, vol. XXIII, Milan 1973. ; Quarta L., Impiego di sistemi IA da parte di Amministrazioni finanziarie ed agenzie fiscali. Interesse erariale versus privacy, trasparenza, proporzionalità e diritto di difesa, (in:) A.F. Uricchio, G. Riccio and U. Ruffolo (eds.), Intelligenza Artificiale tra etica e diritti. Prime riflessioni a seguito del libro bianco dell'Unione europea, Bari 2020. ; Rifkin J., L'era dell'accesso. La rivoluzione della new economy, Milan 2001. ; Rivosecchi G., Il c.d. pareggio di bilancio tra Corte e Legislatore, anche nei suoi riflessi sulle regioni: quando la paura prevale sulla ragione, "Rivista AIC" 2012, no. 3. ; Rizzuti M., Il peculium del robot. Spunti sul problema della soggettivizzazione dell'intelligenza artificiale, (in:) S. Dorigo (ed.), Il ragionamento giuridico nell'era dell'intelligenza artificiale, Pisa 2020. ; Roccatagliata F., Implicazioni fiscali legate allo sviluppo della tecnologia e alla gestione dei flussi di dati generati in via automatica, "Rivista della Guardia di Finanza" 2019, no. 5. ; Romano G., Diritto, robotica e teoria dei giochi: riflessioni su una sinergia, (in:) G. Alpa (ed.), Diritto e intelligenza artificiale, Pisa 2020. ; Rosembuj T., Inteligencia artificial e impuesto, Barcelona 2019. ; Rovatti R., Il processo di apprendimento algoritmico e le applicazioni nel settore legale, (in:) U. Ruffolo (ed.), XXVI Lezioni di Diritto dell'Intelligenza Artificiale, Turin 2021. ; Ruffolo U., Intelligenza artificiale, machine learning e responsabilità da algoritmo, "Giurisprudenza italiana" 2019, no. 7. ; Ruffolo U., La 'personalità elettronica', (in:) U. Ruffolo (ed.), Intelligenza artificiale. Il diritto, i diritti, l'etica, Milan 2020. ; Ruffolo U., Responsabilità da algoritmo e 'personalità elettronica', (in:) A.F. Uricchio, G. Riccio and U. Ruffolo (a cura di), Intelligenza Artificiale tra etica e diritti. Prime riflessioni a seguito del libro bianco dell'Unione europea, Bari 2020. ; Ruffolo U., La personalità elettronica tra 'doveri' e 'diritti' della machina, (in:) U. Ruffolo (ed.), XXVI Lezioni di Diritto dell'Intelligenza Artificiale, Turin 2021. ; Sartor G. and Lagioia F., Le decisioni algoritmiche tra etica e diritto, (in:) U. Ruffolo (ed.), Intelligenza artificiale. Il diritto, i diritti, l'etica, Milan 2020. ; Schiavolin R., La tassazione della sharing economy attuata con piattaforme digitali, "Rivista della Guardia di Finanza" 2019, no. 5. ; Semoli A., AI marketing. Capire l'intelligenza artificiale per coglierne le opportunità, Milan 2019. ; Stolfi E., La soggettività commerciale dello schiavo nel mondo antico, "Teoria e storia del diritto privato" 2009, no. 2. ; Summers L., Robots Are Wealth Creators and Taxing Them Is Illogical, "Financial Times" 5 March 2017. ; Suppiej G., Il rapporto di lavoro: costituzione e svolgimento, Padua 1982. ; Taddei Elmi G., I diritti dell'intelligenza artificiale tra soggettività e valore: fantadiritto o ius condendum?, (in:) L. Lombardi Vallauri (ed.), Il meritevole di tutela, Milan 1990. ; Teubner G., Soggetti giuridici digitali? Sullo status privatistico degli agenti software autonomi, a cura di P. Femia, Naples 2019. ; Tomassini L., Intelligenza artificiale, impresa, lavoro, (in:) U. Ruffolo (ed.), XXVI Lezioni di Diritto dell'Intelligenza Artificiale, Turin 2021. ; Tosi P. and Lunardon F., Subordinazione, (in:) Novissimo digesto italiano, vol. XV, Turin 1998. ; Uricchio A., Il reddito dei lavori tra autonomia e dipendenza, Bari 2006. ; Uricchio A. and Spinapolice W., La corsa ad ostacoli della web taxation, "Rassegna tributaria" 2018, no. 3. ; Uricchio A., Robot tax: modelli di prelievo e prospettive di riforma, 'Giurisprudenza italiana' 2019, no. 7. ; Uricchio A., La fiscalità dell'intelligenza artificiale tra nuovi tributi e ulteriori incentivi, (in:) U. Ruffolo (ed.), Intelligenza artificiale. Il diritto, i diritti, l'etica, Milan 2020. ; Uricchio A., Prospettive per l'introduzione di nuovi modelli di prelievo in materia di intelligenza artificiale anche alla luce del recovery plan, (in:) U. Ruffolo (ed.), XXVI Lezioni di Diritto dell'Intelligenza Artificiale, Turin 2021. ; Uricchio A.F., Percorsi di diritto tributario, Bari 2017. ; Uricchio A.F., Manuale di diritto tributario, Bari 2020. ; Uricchio A.F., Prefazione, (in:) A.F. Uricchio, G. Riccio and U. Ruffolo (ed.), Intelligenza Artificiale tra etica e diritti. Prime riflessioni a seguito del libro bianco dell'Unione europea, Bari 2020. ; Uricchio A.F., La sfida della strategia europea dell'Intelligenza Artificiale tra regolazione e tassazione, (in:) A.F. Uricchio, G. Riccio and U. Ruffolo (ed.), Intelligenza Artificiale tra etica e diritti. Prime riflessioni a seguito del libro bianco dell'Unione europea, Bari 2020. ; Vacchi A., L'intelligenza artificiale nella produzione industriale: le ricadute sul mondo del lavoro, (in:) U. Ruffolo (ed.), XXVI Lezioni di Diritto dell'Intelligenza Artificiale, Turin 2021. ; Walker J., Robot Tax. A Summary of Arguments 'For' and 'Against', 2 February 2017, https://emerj.com/ai-sector-overviews/robot-tax-summary-arguments/. ; Wein L.E., The responsibility of intelligent artifacts: toward an automation jurisprudence, "Harvard Journal of Law & Technology" 1992, no. 6. ; Wiener N., The human use of human beings. Cybernetics and society, Boston 1950. ; 26

This is the second volume of the Advances in Global Services and Retail Management Book Series. This volume has the following parts: Part 1: Hospitality and Tourism Part 2: Marketing, E-marketing, and Consumer Behavior Part 3: Management Part 4: Human Resources Management Part 5: Retail Management Part 6: Economics Part 7: Accounting and Finance Part 8: Sustainability and Environmental Issues Part 9: Information Technology ISBN: 978-1-955833-03-5 Hospitality and Tourism Significance of VR in the spa: A spatial analysis Irini Lai Fun Tang, Schultz Zhi Bin Xu, and Eric Chan Social media marketing in rural hospitality and tourism destination research Samuel Adeyinka-Ojo and Shamsul Kamariah Abdullah All aboard! Is space tourism still a fantasy or a reality: An investigation on Turkish market Emrah Tasarer, Vahit Oguz Kiper, Orhan Batman, and Oguz Turkay Strategic consciousness and business performance relationship of open innovation strategies in food and beverage businesses Muhsin Halis, Kazim Ozan Ozer, Hasan Cinnioglu, and Zafer Camlibel The effects of COVID-19 epidemic on guided tours and alternative tour samples from Turkey Bayram Akay The effect of COVID-19 phobia on holiday intention Halil Akmese and Ali Ilgaz The effect of the usage of virtual reality in tourism education on learning motivation Sarp Tahsin Kumlu and Emrah Ozkul The impact of effective implementation of customer relationship management to the success of hotels in Afikpo North local government of Ebonyi State, Nigeria Ogboagha Callister and Managwu Lilian The influence of study travel on quality-oriented education: The case of Handan, China Wang Jingya and Alaa Nimer Abukhalifeh The impact of U.S. Cuba policies on Cuban tourism industry: Focus on the Obama and Trump Administration Jukka M. Laitamaki, Antonio Diaz Medina, and Lisandra Torres Hechavarria Determination of students' characteristics and perspectives about social entrepreneurship: A case of Anadolu University Muhammed Kavak, Ipek Itir Can, and Emre Ozan Aksoz The place of Kazakhstan tourism sector in the countries of the region in terms of transportation infrastructure Maiya Myrzabekova, Muhsin Halis, and Zafer Camlibel What are tour guides most praised for? A sharing economy perspective Derya Demirdelen-Alrawadieh and Ibrahim Cifci An examination of representations for USA in tourism brochures for Chinese market Yasong Wang An exploratory study on cognitive internship perception of tourism students Ozge Buyuk and Gulsah Akkus Are you afraid to travel during COVID-19? Gulsum Tabak, Sibel Canik, and Ebru Guneren Destination management during the health emergency: A bibliometric analysis Valentina Della Corte, Giovanna Del Gaudio, Giuliana Nevola, Enrico Di Taranto, and Simone Luongo Determination of food neophobia levels of International Mersin Citrus Festival participants Sevda Sahilli Birdir, Nurhayat Iflazoglu, and Kemal Birdir Analysis of effectiveness of industrial exposure training undertaken by students of hospitality management in star hotels G. Saravana Kumar Conceptualization of ecotourism service experiences framework from the dimensions of motivation and quality of experiences: Four realms of experience approach Jennifer Kim Lian Chan Does Coronavirus (COVID-19) transform travel and tourism to automation (robots)? M. Omar Parvez, Ali Ozturen, and Cihan Cobanoglu Efficiency of internal control systems and the effect of organizational structure and culture on internal control systems in accommodation industry Kadriye Alev Akmese and Ali Ilgaz Ethical perceptions of housekeeping department employees: A study in Izmir Province Tuba Turkmendag and Bayram Sahin Factors that prevent participation of tourists in online co-creation activities Resat Arica, Feridun Duman, and Abdulkadir Corbaci Health sector after COVID-19: Salt thermal facilities example Azize Serap Tuncer and Sinan Bulut PRISMA statement and thematic analysis framework in hospitality and tourism research Samuel Adeyinka-Ojo Evaluation of Turkish nights as a tourism product: The case of Cappadocia Meral Buyukkuru, Eda Ozgul Katlav, and Firdevs Yonet Eren Customer perceptions against COVID-19 precautionary measures of the restaurants: The case of Istanbul-Turkey Elif Kaymaz and Sevki Ulema Analysis of e-complaints regarding hotel restaurants during COVID-19 process: The case of Antalya Sevim Usta and Serkan Sengul Marketing, E-marketing, and Consumer Behavior Materialistic social consumption amidst COVID-19 pandemic: Terror management theory in the Malaysia context Seong-Yuen Toh and Siew-Wai Yuan A conceptual framework for the mediating role of the flow experience between destination brand experience and destination loyalty Ipek Kazancoglu and Taskin Dirsehan Investigating drivers influencing choice behaviour of Islamic investment products Hanudin Amin Local food festivals within the scope of destination branding Hatice Akturk and Atilla Akbaba Marketing a destination on social media: Case of three municipalities of Izmir Huseyin Ozan Altin and Ige Pirnar Perceived usefulness, ease of use, online trust and online purchase intention: Mediating role of attitude towards online purchase Muhammed Yazeed, Mohammed Aliyu Dantsoho, and Adamu Ado Abubakar Social media framework for businesses Nawel Amrouche Social media marketing the African door of return experience in Badagry-Nigeria Huseyin Arasli, Maryam Abdullahi, and Tugrul Gunay The effect of corporate social responsibility on consumer-based brand equity: A research on automobile brands Ali Koroglu and Ibrahim Avci The effect of superstitions on consumer luck, horoscope and evil eye-oriented purchasing behavior: A study in Turkey Ibrahim Avci and Salih Yildiz The evaluation of S-D orientation on service innovation and performance of airline Inci Polat and Ozlem Atalik Brand new leisure constraint: COVID-19 Guliz Coskun The impact of consumers price level perception on emotions towards supermarkets Abdulcelil Cakici and Sena Tekeli The impact of TikTok's plastic surgery content on adolescents' self-perception and purchase intention Markus Rach Accelerated modernity: What are the social media stories undergraduate students engage with? Pericles Asher Rospigliosi and Sebastian Raza-Mejia Virtual influencer as celebrity endorsers Fanny Cheung and Wing-Fai Leung Does millennial shopping orientation using augmented reality enabled mobile applications really impact product purchase intention? Anil Kumar Exposure to e-cigarette marketing and product use among highly educated adults Onur Sahin Extending the theory of planned behavior to explain intention to use online food delivery services in the context of COVID -19 pandemic Ahmed Chemseddine Bouarar, Smail Mouloudj, and Kamel Mouloudj Factors affecting investors' buying decision in real estate market in Northern Cyprus Gurkan Arslan and Karen Howells From home to the store: Combined effect of music and traffic on consumers shopping behaviour Luigi Piper, Lucrezia Maria de Cosmo, Maria Irene Prete, and Gianluigi Guido Market expansion and business growth from the perspective of resources and capabilities: The case of a micro-enterprise Jose G. Vargas-Hernandez and Omar C. Vargas-Gonzalez How learning style interacts with voice-assisted technology (VAT) in consumer task evaluation Bonnie Canziani and Sara MacSween Effect of brand credibility and innovation on customer based brand equity and overall brand equity in Turkey: An investigation of GSM operators Suphan Nasir and Ozge Guvendik Value chain for a B school in India Vimal Chandra Verma and Devashish Das Gupta Management AI as a boost for startups companies: Evidence from Italy Irene Di Bernardo, Marco Tregua, Greco Fabio, and Ruggiero Andrea The role of quality management applications for corporate reputations Ibrahim Sapaloglu and Isik Cicek Toxicity in organizations: A sample study on the perceived toxicity in Turkish academicians Mustafa Hakan Atasoy and Muhsin Halis Which resources are matter to healthcare performance? A case study on Bahrain Mahmood Asad Ali and Mohamed Sayed Abou Elseoud Case study: HereWay Inc. European expansion: A facility location problem Mikhail M. Sher, Michael T. Paz, and Donald R. (Bob) Smith In search of the effective mission statement: Structural support of the firm's culture to augment financial performance Seong-Yuen Toh Innovation labs to support tourism organization in transforming crisis into opportunities: Insight from a case study Francesco Santarsiero, Daniela Carlucci, and Giovanni Schiuma Novelty and success of healthcare service innovation: A comparison between China and the Netherlands Yu Mu, Rujun Wang and Ying Huang Public private partnership in selected countries: A comparative analysis Bekir Parlak and Abdullahi Suleiman Hashi Strategic orientation of service enterprises towards customers Korhan Arun and Saniye Yildirim Ozmutlu The effects of organizational culture on information sharing attitude Mohammadi Lanbaran Nasrin and Cicek Isik The impact of industry 4.0 strategy on the work-life balance of employees Ali Sukru Cetinkaya The mediating effect of psychological empowerment on inclusive leadership and innovative work behaviour: A research in hotels Emete Toros, Ahmet Maslakci, and Lutfi Surucu Assessment of industry 4.0 on manufacturing enterprises: Demographic perspective Ali Sukru Cetinkaya and M. Kemal Unsacar Human Resources Management Affective commitment in new hires' onboarding? The role of organizational socialization in the fashion retail industry Pui Sze Chan, Ho Ching Ching, Pui Yi Ng, and Annie Ko Do burnout perception levels of nurses working in the health sector differ according to demographic characteristics? Irfan Akkoc and Korhan Arun Examining a moderating effect of employee turnover between recruitment and selection practice and organizational performance in Maldives civil service sector Fathmath Muna, Azam S. M. Ferdous, and Ahmad Albattat Personnel relationships in the workplace Ali Sukru Cetinkaya, Shafiq Habibi, and Umut Yavuz The evolution of human resources empowerment theory: A literature review (1970–2020) Theodoros Stavrinoudis and Moschos Psimoulis Teamwork, satisfaction and mediating effect of affective, continuance and normative commitments on employee's loyalty Thalita Aparecida Costa Nicolleti, Eduardo Roque Mangini, Leonardo Aureliano-Silva, Cristiane Sales Pires, and Carolina Aparecida de Freitas Dias Perceptions of teachers in educational institutions regarding the principles of teaching professional ethics Gulsah Aki, Nejat Ira, and Hasan Arslan Influence of psychological empowerment on employee competence in Nigerian universal basic education system: The mediating role of work engagement Isah Sani, Rashidah Binti Mohammad Ibrahim, and Fazida Karim Retail Management Artificial intelligence in retailing Ibrahim Kircova, Munise Hayrun Saglam, and Sirin Gizem Kose Customer value in retailing (2000-2020): A narrative review and future research directions Rajat Gera and Ashish Pruthi Effect of social media marketing on online retail performance of Konga Nigeria LTD Abubakar Ado Adamu, Muhammed Yazeed, Mohammed Aliyu Dantsoho, Jamilu Abdulkadir, and Aliyu Audu Gemu Employment of blue-collar workers in organized retail sector: The case of Turkey Inci Kayhan-Kuzgun Saving grace: Digitization to stay or address crisis? Smitha Vasudevan Inclusion of disabled consumers in online retail landscape: Web accessibility conformance of Turkish organized food retailers' web sites Asiye Ayben Celik A customer segmentation model proposal for retailers: RFM-V Pinar Ozkan and Ipek Deveci Kocakoc Economics Nigeria's economic management: Reflections through monthly interest rate movement from 1996 to 2020 and beyond Job Nmadu, Halima Sallawu, and Yebosoko Nmadu A qualitative study of perceptions of the residents of Sidon, Lebanon regarding the economic effect on Sidon with reference to repatriation of the Palestinian refugees Raja El Majzoub and Karen Howells Three keys of development: Knowledge, efficiency and innovative entrepreneurship Irfan Kalayci, Ali Soylu, and Baris Aytekin Tourism and women empowerment: Empirical findings from past experience and predictions for the post-COVID era Burcu Turkcan COVID-19 effect on FDI motivation and their impact on service sector: Case of Georgia Vakhtang Charaia and Mariam Lashkhi Economic cooperation between Central Caucasus, China, and EU, under COVID-19 challenges Vakhtang Charaia and Mariam Lashkhi Effect of real exchange rate and income on international tourist arrivals for Turkey Erhan Aslanoglu, Oral Erdogan, and Yasin Enes Aksu Innovative entrepreneurship in Turkey: Micro and macro perspectives Irfan Kalayci, Baris Aytekin, and Ali Soylu Optimal fiscal and price stability in Germany: Autoregressive distributed lags (ARDL) cointegration relationship Ergin Akalpler and Dahiru Alhaji Birnintsabas Struggle with COVID-19 crisis within the scope of financial national security: The example of the Republic of Turkey Silacan Karakus The nexus between fiscal freedom and investment freedom: The case of E7 countries Mehmet Bolukbas To be or not to be a female entrepreneur in the Mexicali Valley Roberto Burgueno Romero and Jose David Ledezma Torrez Accounting and Finance Comparative measurement of working capital efficiency for Borsa Istanbul restaurants and hotels for the COVID-19 period and previous quarters Fatih Gunay and Gary Cokins Relationship between business confidence index and non-financial firms foreign exchange assets and liabilities: Evidence from ARDL bound approach Ilkut Elif Kandil-Goker The impact of RTGS on internal control - A comparative study between some Iraqi banks Salowan H. Al Taee and Noor A. Radhi The impact of working capital on cash management under IAS 7 framework: An examination of tourism listed companies in Indonesia and Turkey Tri Damayanti and Tuba Derya Baskan A nexus between mergers & acquisitions and financial performance of firms: A study of industrial sector of Pakistan Fiza Quareshi, Mukhtiar Ali, and Salar Hussain Decentralized approach to deep-learning based asset allocation Sarthak Sengupta, Priyanshu Priyam, and Anurika Vaish Sustainability and Environmental Issues Blockchain technology applied to the Consortium Etna DOC to avoid counterfeiting Matarazzo Agata, Edoardo Carmelo Spampinato, Sergio Arfo, Ugo Sinigaglia, Antonino Bajeli, and Salvino Benanti Eco-label certification, hotel performance and customer satisfaction: Analysis of a case study and future developments Michele Preziosi, Alessia Acampora, Roberto Merli, and Maria Claudia Lucchetti The integration of circular economy in the tourism industry: A framework for the implementation of circular hotels Martina Sgambati, Alessia Acampora, Olimpia Martucci, and Maria Claudia Lucchetti Using the theory of planned behavior to explore green food purchase intentions Katrina Anna Auza and Kamel Mouloudj Survey on purchasing methods of food products in Tarragona and Catania Matarazzo Agata, Vazzano Tommaso Alberto, and Squillaci Carmelo Information Technology Comparative analysis of tools for matching work-related skill profiles with CV data and other unstructured data Florian Beuttiker, Stefan Roth, Tobias Steinacher, and Thomas Hanne State-of-the-art next generation open innovation platforms Murielle De Roche, Monika Blaser, Patrick Hollinger, and Thomas Hanne The coverage of AIOT based functional service: Case study of Asian futuristic hotel Gege Wang, Irini Lai Fun Tang, Eric Chan, and Wai Hung Wilco Chan The effect of the blockchain technology on service companies and food retailers: An overview of the blockchain use cases and applications Gokhan Kirbac and Erkut Ergenc The regulation problem of cryptocurrencies Lamiha Ozturk and Ece Sulungur Understanding information technology acceptance by physicians: Testing technology acceptance model Anuruddha Indika Jagoda

The objective of this study is to identify options, taking into account the circumstances of the Philippines, and distill lessons learned from the Philippine experience. The World Bank intends to ultimately integrate the herein findings and recommend best practices for private sector participation in TD systems and open access to TD grids in a comprehensive ESMAP report. The Philippine electricity industry has been undergoing restructuring directed and implemented in accordance with the Electric Power Industry Reform Act or EPIRA. Prior to the EPIRA, central management and control of both generation and transmission in the whole country was under the state‐owned National Power Corporation (NPC). Its electricity supply came from its own power plants and from Independent Power Producers (IPPs). It had sole ownership of the transmission grid and was also responsible for central systems planning and systems operations. Electricity was supplied to end‐users by franchised distribution utilities (DUs) which contracted with NPC and/or IPPs for electricity supply and with NPC for transmission of its power supply. There were also end-users not being supplied electricity by the DUs as they were 'directly connected' to the transmission grid by sub‐transmission assets.

The emerging concept of illicit financial flows has become a crosscutting issue on the international agenda in recent years. This umbrella term refers to money illegally earned, transferred, or used. With the development of digital technologies, the use of information and communications networks as a tool for facilitating illicit financial flows is rising as one of the key challenges in tackling the problem of the movement of illegal funds. Digital technologies facilitate illicit financial flows at each stage, be it earning money illegally, transferring illegal funds, or using them. There are several areas where clear links between technology and illicit financial flows can be established. Part one defines illicit financial flows to establish the scope of the problem and provide the context for further analysis. Part two focuses on the issue of digital technologies in the process of earning money illegally and transferring illicit funds, and analyzes how technology can help in the process of acquisition, transfers, and integration of illicit finds. Part three discusses the role of technology in fighting illicit financial flows. Part four concludes with suggestions for further areas of research in this field and ways to tackle the problem more effectively.

The Pacific region is in the midst of an information and communications technology (ICT) revolution in which small island countries are increasingly connected to the global economy. The regions improving internet connectivity presents an opportunity for Pacific Island countries (PICs) to overcome their inherent limitations, and help address the long-standing issues of employment and income generation, which is vital to accelerate progress towards ending poverty and creating an inclusive society. The PICs possess unique vulnerabilities that make addressing poverty and development challenges particularly difficult and complex. The purpose of this study is to examine the feasibility of leveraging ICT to help generate job opportunities in the PICs. This is because of the positive experiences that several countries, including small island economies, have had in generating new types of employment opportunities. The study's main focus is on cities and urban areas, given the still low availability of internet infrastructure and services in rural and remote areas and islands in the Pacific region. The study focuses specifically on the information technology (IT) - enabled global outsourcing services (GOS) industry. ICT covers diverse subsectors that include telecommunications and IT hardware and software.

The Pacific region is in the midst of an information and communications technology (ICT) revolution in which small island countries are increasingly connected to the global economy. The regions improving internet connectivity presents an opportunity for Pacific Island countries (PICs) to overcome their inherent limitations, and help address the long-standing issues of employment and income generation, which is vital to accelerate progress towards ending poverty and creating an inclusive society. The PICs possess unique vulnerabilities that make addressing poverty and development challenges particularly difficult and complex. The purpose of this study is to examine the feasibility of leveraging ICT to help generate job opportunities in the PICs. This is because of the positive experiences that several countries, including small island economies, have had in generating new types of employment opportunities. The study's main focus is on cities and urban areas, given the still low availability of internet infrastructure and services in rural and remote areas and islands in the Pacific region. The study focuses specifically on the information technology (IT) - enabled global outsourcing services (GOS) industry. ICT covers diverse subsectors that include telecommunications and IT hardware and software.

Doing business sheds light on how easy or difficult it is for a local entrepreneur to open and run a small to medium-size business when complying with relevant regulations. It measures and tracks changes in regulations affecting 10 areas in the life cycle of a business: starting a business, dealing with construction permits, getting electricity, registering property, getting credit, protecting investors, paying taxes, trading across borders, enforcing contracts and resolving insolvency. In a series of annual reports doing business presents quantitative indicators on business regulations and the protection of property rights that can be compared across 183 economies, from Afghanistan to Zimbabwe, over time. This economy profile presents the doing business indicators for South Asia. To allow useful comparison, it also provides data for other selected economies (comparator economies) for each indicator. The data in this report are current as of June 1, 2011 (except for the paying taxes indicators, which cover the period January December 2010).

This presentation proposes that BPO and other ICT development have a potential to be a major catalysts for economic growth and socio-economic transformation. It claims that IT-BPO sectors development represents major promises that potentially can transform the Philippine economy and also foster inclusive growth. The presentation postulates that the importance of IT-BPO industry development goes beyond the debate of picking industry winners. It argues that the BPO industry is poised to have a substantive impact on the country and that especially so if there simultaneously is major growth in other ICT sectors and the scale and scope local usage of ICTs. It claims that expanded scale and scope of BPO industry in conjunction with further development of IT services, Telecom and other ICTs industries coupled with the advancement in education, science & technology can be principal factors that can transform the Philippine economy and its interface with the rest of the world.

Innovation in family firms is still a controversial issue within the academic community and poses some unique challenges for family business owners and managers. This special issue on innovation in family firms results from the cooperation of both academic and business guest editors, in a pioneering initiative that is not usual in academic journals. Indeed, a key feature of this Special Issue has been the collaboration with two family business leaders, who have been involved in the editorial process together with the academics.
The two business editors that we involved are Antonio Gallardo, Vicepresident of Almiralland former director of FBN-Family Business Network,andIgnacio Osborne, CEO of the Osborne Groupand Chairman of the Spanish Family Firm Institute.
In order to introduce the six papers that make up this special issue on innovation in family firms, we as academic editors are pleased to include some comments from the business editors that emerged during our interactions with the aim to make a step forward toward bridging the gap between research and practice on family business innovation, acknowledging the different perspectives and approaches adopted by academics and practitioners. As the business editor Mr. Osborne points: "Innovation issues in family firms are nowadays more important than ever, due to the rapid developments that are occurring in the business world and its corresponding technologies".
Despite being a topic analyzed by a number of authors over time (Feranita, Kotlar and De Massis, 2017; Aparicio, Iturralde and Sánchez-Famoso, 2020 in this issue; Chrisman, Chua, De Massis, Frattini and Wright, 2015), the study of innovation in family business still requires a greater volume of research to provide answers to the needs of family businesses. The distinctive nature of family firms results in a complex influence on the innovation process (De Massis, Frattini and Lichtenthaler, 2013), which is reflected in mixed research findings. For instance, the conclusions of the published research offer sometimes contradictory results, since family businesses can be considered innovative (Aronoff, 1998; Craig and Moores, 2006) or conservative (Sharma, Chrisman, y Chua, 1997; Zahra, Hayton y Salvato, 2004; Gómez-Mejía et al., 2007), with several studies that can support whatever of the two options.
Family businesses present a number of characteristics that, a priori, seem to favor innovation, such as long-term orientation (Tagiuri and Davis, 1996; Ward and Aronoff, 1994), the desire for continuity through the following generations (Miroshnychenko et al., 2020; Gallo, 1995), patient capital (De Massis, Audretsch, Uhlaner and Kammerlander, 2018; Sirmon and Hitt, 2003), and the long tenure of their main leaders (Lorenzo, 2020). The replacement of the prior generation by the next generation implies the access of younger people to the leadership of the company, who also often present a greater level of qualification (De Massis et al., 2008; Cabrera-Suárez, 2011). Young and qualified leaders would provide a new momentum to the firm, by means of the renewal of the firm (Núñez-Cacho and Lorenzo, 2020). Likewise, the successors receive an important legacy by means of the values of the family business (Erdogan et al., 2020), such as effort, perseverance, austerity, excellence, long-term orientation and entrepreneurial spirit, as basic foundations of their way of understanding business activity (Bermejo, 2008). Accordingly, the new generation managers could be in the best conditions to reinvent the company, since they know the business from within and they also provide the new vision of a person with a working life ahead. Another factor that favors the renewal impulse of the next generation is the familial support to carry out a prolonged tenure over time, which will not be as conditioned by short-term results as in other types of companies, by the so-called patient capital (Sirmon and Hitt, 2003) of the family business (Lorenzo, 2020). But, even if these ideal conditions are met in a specific family firm, it is not guaranteed that the company realizes the innovation it needs. Therefore, it is needed to shed more light about the determinants and conditions for innovation.
The editors of this special issue selected a number of papers to reflect the state-of-the-art on this topic, indicating some of the most promising research lines on innovation. According to the business editor Mr. Gallardo, "A very important aspect emerging from this special issue is that the papers published in it reveal that external contributions to the internal know-how of the family and the business are often vital to help produce the changes needed by a family firm for innovation to take place".
Innovation in the family business has been a phenomenon of great interest to researchers, especially in the last decade. This is highlighted in the article that opens this special issue by presenting a complete bibliometric review of the literature on innovation in family businesses. Generally, researchers have noted that the influence of the family is the factor that makes this type of businesses different from the other ones (Habbershon and Williams, 1999; Lorenzo and Núñez-Cacho, 2012). However, in order to conclude that this is really true, it is necessary to identify the nature of these differences and determine how and why they affect the innovative behavior of the family business.
The paper Innovation on family businesses: A holistic bibliometric(Aparicio, Iturralde and Sánchez-Famoso, 2020) offers an overview of the research field through an analysis of 207 articles that were published between 1994 and 2017. The authors complement other recent reviews such as those by Feranita, Kotlar and De Massis (2017) and Calabrò, Vecchiarini, Gast, Campopiano, De Massis and Kraus (2019), and reflect about the take-off of research on innovation that takes place since 2009. In the study two differentiated periods are highlighted: An initial one that covers the years 1994 to 2009, and one of expansion from 2010 to 2017. In addition, they identify the most influential journals, the most referenced articles, the most productive scholars -namely, De Massis, Frattini, Craig, Chrisman, Fang, Kotlar and Nordqvist appear as the most productive and referenced ones- and the main lines of research developed, providing a clear and synthetic map of innovation research in family businesses today. This paper approaches innovation from a more theoretical perspective, and also presents the lines of research that are currently being developed. These lines include the internal factors of the family business and its influence on innovation, as well as external factors, among others advances in research in the subject.
The paper An Analysis of Open Innovation Determinants: The Case Study of Singapore based Family owned Enterprises, by Koh, Kong and Timperio (2020, this issue) analyzes the drivers of open innovation by studying cases of family businesses in Singapore. The authors highlight the external determinants and catalysts of innovation projects, such as family and business culture, access to external funds, government support for initiatives, market dynamics and partnership between companies. In addition to these six external determinants, there are two other factors that have a great influence on open innovation. First, family capital, which is the main source of financing for innovative initiatives. Second, a strong external network, supported by Singapore's legal and regulatory framework that fosters innovation, promotes the development of an enabling business environment so that the spirit of innovation can truly thrive. Most of the surveyed companies' managers mentioned process innovation as the most critical aspect, and also organizational innovation. Process innovation is considered superior by the companies included in the sample due to their capabilities to drive product innovation, marketing and organizational structure (and people). Organizational innovation is also considered of utmost importance, due to the need to adopt technologies such as digitalization, robotics or automation, which require an adequate organizational structure. Some ideas from the surveyed managers highlight these statements, like: "The correct processes create the necessary conditions to shape the products, as well as the marketing and organization structures," as well as "Having cutting-edge processes underway is a key differentiator." This study also reflects the need to establish new financing mechanisms adapted to the peculiarities of innovation processes. External capital injection and stimulus policies are necessary, although not sufficient, since they must be combined with the determinants of the internal functioning of family businesses.
The relevance of the external network is also highlighted in the paper Collaborative innovation in the family SME: conceptualization, goals, and success factors, by Arzubiaga, Maseda, Uribarri and Palma Ruiz (2020, this issue), which analyzes the strategy of collaborative innovation that seeks the creation of knowledge, new product designs and Improving the efficiency of the production process.
Among the conditions of collaborative innovation, four groups stand out: The composition of the management team (in terms of family members percentage and number of generations involved in management), abilities (cognitive factors, absorption capacity and trajectory in innovation), attitudes, and legacy preservation, (referring to socio-emotional wealth and internal behavior). These factors of small and medium family businesses play a crucial role in the successful design and implementation of collaborative innovation. The main contributions of this paper can be summarized in the need for establish solid bases to deepen in the future the study of collaborative innovation. Moreover, a second contribution refers to the identification of the distinguishing characteristics of family SMEs. Arzubiaga, Maseda, Uribarri and Palma Ruiz (2020, this issue) also propose the analysis of the possible moderating effects of firm size and the sector to refine the impact of the variables in this model, looking to achieve excellence in collaborative innovation. As business reviewer, Mr. Osbornehave highlighted collaborative innovation as one of the relevant issues in order to reinforce the role of innovation in their companies.
Absorptive capacity is another aspect of great interest to researchers. There are numerous factors that condition it, some of them are features of the family character that make the behavior of family businesses paradoxical (Kotlar et al. 2020). The paper titled A mediating model of innovative capacity between absorptive capacity and family business performanceby Hernández-Perlines, Ariza-Montes and Araya-Castillo (2020, this issue) addresses the issue about absorptive capacity. Absorptive capacity is related to the identification, assimilation and exploitation of new knowledge by the company. Those family businesses that have these capabilities improve their performance. In addition, this effect is enhanced by the innovative capacity of the company, which acts as a mediator between absorption capacity and the company's performance, reinforcing this relationship. Thus, family business managers should focus their efforts on providing their organizations with the necessary skills to absorb and exploit knowledge. This will be easier if the company has developed innovative capabilities. In this sense, the business editor Mr. Gallardo points that: "There is also the possibility of establishing an advisory council with external collaborators that serves as a contrast to the company's board, in which oftentimes the weight of the family is too decisive."
The last two papers in this special issue address the role of family involvement in relation to innovation. Does too much love hinder innovation? Family involvement and firms' innovativeness in family-owned Small Medium Enterprises (SMEs), by Filippo Ferrari (2020, this issue) reflects on the role of family cohesion and its flexibility in the process of innovation, drawing upon the Olson Circumplex model (Olson, 2000) which is applied in a sample of Italian family businesses. The study indicates that unbalanced families show the lowest levels of innovation, although family cohesion and flexibility do not show a significant correlation with the overall level of organizational innovation. Flexibility shows a positive correlation with the process and behavioral innovation, which can be explained by the demand for new forms and organizational routines to deal with process innovation. Here the author suggests some human resources practices that promote flexibility, such as labor rotation (Ortega, 2001), or the development of a horizontal internal career (Ichniowsky et al. 1996, 1997, 1999). Families that lack cohesion show a negative correlation with strategic innovation and process innovation. Ferrari (2020, this issue) considers as disconnected family systems those in which family members are not cohesive and have little family loyalty. On the other hand, innovation in processes is encouraged with new ideas through contributions in terms of new ways of doing things. According to the authors, the Olson Circumplex model (Olson, 2000) offers a framework that can diagnose the extent to which family systems are balanced and how the effects of balanced or unbalanced family dynamics can affect the family business (Daspit et al. 2018). Business reviewers were especially interested on the conclusions of this paper, and also pointed that it would be necessary more research on that kind of negative influences stemmed from lack of cohesion within the business family.
Entrepreneurial orientation and product innovation: The moderating role of family involvement in management, by Fredyma, Ruiz Palomo and Diéguez (2020, this issue) addresses a classic concept closely linked to the study of innovation such as entrepreneurial orientation. The relationships between this variable and product innovation, incremental innovation and radical innovation are examined. The influence of family performance on the company is also analyzed. In their conclusions, Fredyma, Ruiz Palomo and Diéguez (2020, this issue) point out that family involvement weakens the positive effect of entrepreneurial orientation in product innovation, especially in case of radical innovation. Therefore, the family business must be aware of these weaknesses to correct them, professionalizing with non-family managers and including their participation in innovation decisions. This conclusion is stressed by both business editors, Mr. Osborne and Mr. Gallardo, who point out that: "Having a network of external collaborators, some of them generalists and others specialized in specific problems, is nowadays practically indispensable."
Finally, the academic editors sincerely appreciate the contributions of two prominent Spanish businessmen, who have contributed to enrich this special issue with a business perspective, which helps to overcome the division that is sometimes perceived between the academic world and the business one. Both Antonio Gallardo and Ignacio Osborne represent the entrepreneurial vision that they have been able to maintain in their families and in their companies for generations. We all know how challenging it is for a family business to be entrepreneurial across generations (e.g., De Massis, Eddleston and Rovelli, 2020). Last but now least, we want to express our gratitude to the editor of the European Journal of Family Business, Professor Vanesa Guzmán for her collaboration and contributions.
The Osborne Group, founded in 1772, is one of the oldest family businesses in Europe. The group evolved from the original business of raising and exporting wines from Jerez to a wider food and beverage group which includes quality wines from various Spanish designations of origin, premium spirits, and products derived from Iberian pork, with a growing international acceptance, entering markets as demanding as China. Ignacio Osborne, a member of the sixth family generation, is the current president of the company since 2017, after 21 years as CEO. The company has been especially innovative in marketing, creating the symbol of the bull in the 50s, which has become a symbol that identifies the Spanish, transcending its initial origin as a reference for the winery.
Almirallis a pharmaceutical company founded in 1943. It is currently run by the second generation, which are giving way to the third. Although innovation is an essential requirement to compete in pharmaceutics, Almirall has managed to develop some well-known products in Spain, as Almax and Cleboril, becoming one of most innovative companies in the industry. Antonio Gallardo is honorary vice president of his company, which he chaired for 26 years. In addition, he was also president of the Family Council and the Family Office, as well as a member of the Executive Committee of the Family Business Network and vice president of the Family Business Institute.

Innovation in family firms is still a controversial issue within the academic community and poses some unique challenges for family business owners and managers. This special issue on innovation in family firms results from the cooperation of both academic and business guest editors, in a pioneering initiative that is not usual in academic journals. Indeed, a key feature of this Special Issue has been the collaboration with two family business leaders, who have been involved in the editorial process together with the academics. The two business editors that we involved are Antonio Gallardo, Vicepresident of Almirall and former director of FBN-Family Business Network, and Ignacio Osborne, CEO of the Osborne Group and Chairman of the Spanish Family Firm Institute. In order to introduce the six papers that make up this special issue on innovation in family firms, we as academic editors are pleased to include some comments from the business editors that emerged during our interactions with the aim to make a step forward toward bridging the gap between research and practice on family business innovation, acknowledging the different perspectives and approaches adopted by academics and practitioners. As the business editor Mr. Osborne points: "Innovation issues in family firms are nowadays more important than ever, due to the rapid developments that are occurring in the business world and its corresponding technologies". Despite being a topic analyzed by a number of authors over time (Feranita, Kotlar and De Massis, 2017; Aparicio, Iturralde and Sánchez-Famoso, 2020 in this issue; Chrisman, Chua, De Massis, Frattini and Wright, 2015), the study of innovation in family business still requires a greater volume of research to provide answers to the needs of family businesses. The distinctive nature of family firms results in a complex influence on the innovation process (De Massis, Frattini and Lichtenthaler, 2013), which is reflected in mixed research findings. For instance, the conclusions of the published research offer sometimes contradictory results, since family businesses can be considered innovative (Aronoff, 1998; Craig and Moores, 2006) or conservative (Sharma, Chrisman, y Chua, 1997; Zahra, Hayton y Salvato, 2004; Gómez-Mejía et al., 2007), with several studies that can support whatever of the two options. Family businesses present a number of characteristics that, a priori, seem to favor innovation, such as long-term orientation (Tagiuri and Davis, 1996; Ward and Aronoff, 1994), the desire for continuity through the following generations (Miroshnychenko et al., 2020; Gallo, 1995), patient capital (De Massis, Audretsch, Uhlaner and Kammerlander, 2018; Sirmon and Hitt, 2003), and the long tenure of their main leaders (Lorenzo, 2020). The replacement of the prior generation by the next generation implies the access of younger people to the leadership of the company, who also often present a greater level of qualification (De Massis et al., 2008; Cabrera-Suárez, 2011). Young and qualified leaders would provide a new momentum to the firm, by means of the renewal of the firm (Núñez-Cacho and Lorenzo, 2020). Likewise, the successors receive an important legacy by means of the values of the family business (Erdogan et al., 2020), such as effort, perseverance, austerity, excellence, long-term orientation and entrepreneurial spirit, as basic foundations of their way of understanding business activity (Bermejo, 2008). Accordingly, the new generation managers could be in the best conditions to reinvent the company, since they know the business from within and they also provide the new vision of a person with a working life ahead. Another factor that favors the renewal impulse of the next generation is the familial support to carry out a prolonged tenure over time, which will not be as conditioned by short-term results as in other types of companies, by the so-called patient capital (Sirmon and Hitt, 2003) of the family business (Lorenzo, 2020). But, even if these ideal conditions are met in a specific family firm, it is not guaranteed that the company realizes the innovation it needs. Therefore, it is needed to shed more light about the determinants and conditions for innovation. The editors of this special issue selected a number of papers to reflect the state-of-the-art on this topic, indicating some of the most promising research lines on innovation. According to the business editor Mr. Gallardo, "A very important aspect emerging from this special issue is that the papers published in it reveal that external contributions to the internal know-how of the family and the business are often vital to help produce the changes needed by a family firm for innovation to take place". Innovation in the family business has been a phenomenon of great interest to researchers, especially in the last decade. This is highlighted in the article that opens this special issue by presenting a complete bibliometric review of the literature on innovation in family businesses. Generally, researchers have noted that the influence of the family is the factor that makes this type of businesses different from the other ones (Habbershon and Williams, 1999; Lorenzo and Núñez-Cacho, 2012). However, in order to conclude that this is really true, it is necessary to identify the nature of these differences and determine how and why they affect the innovative behavior of the family business. The paper Innovation on family businesses: A holistic bibliometric(Aparicio, Iturralde and Sánchez-Famoso, 2020) offers an overview of the research field through an analysis of 207 articles that were published between 1994 and 2017. The authors complement other recent reviews such as those by Feranita, Kotlar and De Massis (2017) and Calabrò, Vecchiarini, Gast, Campopiano, De Massis and Kraus (2019), and reflect about the take-off of research on innovation that takes place since 2009. In the study two differentiated periods are highlighted: An initial one that covers the years 1994 to 2009, and one of expansion from 2010 to 2017. In addition, they identify the most influential journals, the most referenced articles, the most productive scholars -namely, De Massis, Frattini, Craig, Chrisman, Fang, Kotlar and Nordqvist appear as the most productive and referenced ones- and the main lines of research developed, providing a clear and synthetic map of innovation research in family businesses today. This paper approaches innovation from a more theoretical perspective, and also presents the lines of research that are currently being developed. These lines include the internal factors of the family business and its influence on innovation, as well as external factors, among others advances in research in the subject. The paper An Analysis of Open Innovation Determinants: The Case Study of Singapore based Family owned Enterprises, by Koh, Kong and Timperio (2020, this issue) analyzes the drivers of open innovation by studying cases of family businesses in Singapore. The authors highlight the external determinants and catalysts of innovation projects, such as family and business culture, access to external funds, government support for initiatives, market dynamics and partnership between companies. In addition to these six external determinants, there are two other factors that have a great influence on open innovation. First, family capital, which is the main source of financing for innovative initiatives. Second, a strong external network, supported by Singapore's legal and regulatory framework that fosters innovation, promotes the development of an enabling business environment so that the spirit of innovation can truly thrive. Most of the surveyed companies' managers mentioned process innovation as the most critical aspect, and also organizational innovation. Process innovation is considered superior by the companies included in the sample due to their capabilities to drive product innovation, marketing and organizational structure (and people). Organizational innovation is also considered of utmost importance, due to the need to adopt technologies such as digitalization, robotics or automation, which require an adequate organizational structure. Some ideas from the surveyed managers highlight these statements, like: "The correct processes create the necessary conditions to shape the products, as well as the marketing and organization structures," as well as "Having cutting-edge processes underway is a key differentiator." This study also reflects the need to establish new financing mechanisms adapted to the peculiarities of innovation processes. External capital injection and stimulus policies are necessary, although not sufficient, since they must be combined with the determinants of the internal functioning of family businesses. The relevance of the external network is also highlighted in the paper Collaborative innovation in the family SME: conceptualization, goals, and success factors, by Arzubiaga, Maseda, Uribarri and Palma Ruiz (2020, this issue), which analyzes the strategy of collaborative innovation that seeks the creation of knowledge, new product designs and Improving the efficiency of the production process. Among the conditions of collaborative innovation, four groups stand out: The composition of the management team (in terms of family members percentage and number of generations involved in management), abilities (cognitive factors, absorption capacity and trajectory in innovation), attitudes, and legacy preservation, (referring to socio-emotional wealth and internal behavior). These factors of small and medium family businesses play a crucial role in the successful design and implementation of collaborative innovation. The main contributions of this paper can be summarized in the need for establish solid bases to deepen in the future the study of collaborative innovation. Moreover, a second contribution refers to the identification of the distinguishing characteristics of family SMEs. Arzubiaga, Maseda, Uribarri and Palma Ruiz (2020, this issue) also propose the analysis of the possible moderating effects of firm size and the sector to refine the impact of the variables in this model, looking to achieve excellence in collaborative innovation. As business reviewer, Mr. Osbornehave highlighted collaborative innovation as one of the relevant issues in order to reinforce the role of innovation in their companies. Absorptive capacity is another aspect of great interest to researchers. There are numerous factors that condition it, some of them are features of the family character that make the behavior of family businesses paradoxical (Kotlar et al. 2020). The paper titled A mediating model of innovative capacity between absorptive capacity and family business performanceby Hernández-Perlines, Ariza-Montes and Araya-Castillo (2020, this issue) addresses the issue about absorptive capacity. Absorptive capacity is related to the identification, assimilation and exploitation of new knowledge by the company. Those family businesses that have these capabilities improve their performance. In addition, this effect is enhanced by the innovative capacity of the company, which acts as a mediator between absorption capacity and the company's performance, reinforcing this relationship. Thus, family business managers should focus their efforts on providing their organizations with the necessary skills to absorb and exploit knowledge. This will be easier if the company has developed innovative capabilities. In this sense, the business editor Mr. Gallardo points that: "There is also the possibility of establishing an advisory council with external collaborators that serves as a contrast to the company's board, in which oftentimes the weight of the family is too decisive." The last two papers in this special issue address the role of family involvement in relation to innovation. Does too much love hinder innovation? Family involvement and firms' innovativeness in family-owned Small Medium Enterprises (SMEs), by Filippo Ferrari (2020, this issue) reflects on the role of family cohesion and its flexibility in the process of innovation, drawing upon the Olson Circumplex model (Olson, 2000) which is applied in a sample of Italian family businesses. The study indicates that unbalanced families show the lowest levels of innovation, although family cohesion and flexibility do not show a significant correlation with the overall level of organizational innovation. Flexibility shows a positive correlation with the process and behavioral innovation, which can be explained by the demand for new forms and organizational routines to deal with process innovation. Here the author suggests some human resources practices that promote flexibility, such as labor rotation (Ortega, 2001), or the development of a horizontal internal career (Ichniowsky et al. 1996, 1997, 1999). Families that lack cohesion show a negative correlation with strategic innovation and process innovation. Ferrari (2020, this issue) considers as disconnected family systems those in which family members are not cohesive and have little family loyalty. On the other hand, innovation in processes is encouraged with new ideas through contributions in terms of new ways of doing things. According to the authors, the Olson Circumplex model (Olson, 2000) offers a framework that can diagnose the extent to which family systems are balanced and how the effects of balanced or unbalanced family dynamics can affect the family business (Daspit et al. 2018). Business reviewers were especially interested on the conclusions of this paper, and also pointed that it would be necessary more research on that kind of negative influences stemmed from lack of cohesion within the business family. Entrepreneurial orientation and product innovation: The moderating role of family involvement in management, by Fredyma, Ruiz Palomo and Diéguez (2020, this issue) addresses a classic concept closely linked to the study of innovation such as entrepreneurial orientation. The relationships between this variable and product innovation, incremental innovation and radical innovation are examined. The influence of family performance on the company is also analyzed. In their conclusions, Fredyma, Ruiz Palomo and Diéguez (2020, this issue) point out that family involvement weakens the positive effect of entrepreneurial orientation in product innovation, especially in case of radical innovation. Therefore, the family business must be aware of these weaknesses to correct them, professionalizing with non-family managers and including their participation in innovation decisions. This conclusion is stressed by both business editors, Mr. Osborne and Mr. Gallardo, who point out that: "Having a network of external collaborators, some of them generalists and others specialized in specific problems, is nowadays practically indispensable." Finally, the academic editors sincerely appreciate the contributions of two prominent Spanish businessmen, who have contributed to enrich this special issue with a business perspective, which helps to overcome the division that is sometimes perceived between the academic world and the business one. Both Antonio Gallardo and Ignacio Osborne represent the entrepreneurial vision that they have been able to maintain in their families and in their companies for generations. We all know how challenging it is for a family business to be entrepreneurial across generations (e.g., De Massis, Eddleston and Rovelli, 2020). Last but now least, we want to express our gratitude to the editor of the European Journal of Family Business, Professor Vanesa Guzmán for her collaboration and contributions. The Osborne Group, founded in 1772, is one of the oldest family businesses in Europe. The group evolved from the original business of raising and exporting wines from Jerez to a wider food and beverage group which includes quality wines from various Spanish designations of origin, premium spirits, and products derived from Iberian pork, with a growing international acceptance, entering markets as demanding as China. Ignacio Osborne, a member of the sixth family generation, is the current president of the company since 2017, after 21 years as CEO. The company has been especially innovative in marketing, creating the symbol of the bull in the 50s, which has become a symbol that identifies the Spanish, transcending its initial origin as a reference for the winery. Almirall is a pharmaceutical company founded in 1943. It is currently run by the second generation, which are giving way to the third. Although innovation is an essential requirement to compete in pharmaceutics, Almirall has managed to develop some well-known products in Spain, as Almax and Cleboril, becoming one of most innovative companies in the industry. Antonio Gallardo is honorary vice president of his company, which he chaired for 26 years. In addition, he was also president of the Family Council and the Family Office, as well as a member of the Executive Committee of the Family Business Network and vice president of the Family Business Institute.

The article analyses the state of the most popular and least popular professions and specialties in Ukraine. It's found that there are no specialties in the field of land management among them. It is also noted that at the legislative level the specialties "Land Management and Cadastre" and "Evaluation of land and real estate" were replaced by the specialty "Geodesy and land management", which belongs to the field of knowledge "Architecture and construction" (technical sciences). It is substantiated that the profession of land manager should relate to the field of knowledge of "Social and behavioural sciences". It's based on the provisions of the Law "On Land Management" and the study of world experience of the essence of the concepts of land management and land management planning (both have technical, socio-economic, legal and environmental focus).It is proved that the profession of land manager needs to be reprofiled. In this regard, there is a need to identify new specialties and specializations and add them into the state classifier DK 003: 2010. It's important to expand the training of specialists within: 1) specialty 193 "Geodesy and land management" specializations "Land Management and Land Use Administration" and "Cadastral Registrar"; 2) specialty 101 "Ecology" specialization "Land management and ecologization of landuse", 3) specialty 051 "Economics" specialization "Economics of land management and land use". It is proposed to add them to the classifier.Keywords. Profession "land manager", labour market, perspective specialties and specializations in land management, new qualifications. Formulation of the problem. The development of society at all times was associated with the arrangement of lands, which today remains the main means for the existence of mankind and a source of social wealth. The need to establish the limits disturb landowners from ancient times. This function is performed by land surveyors. When the first representatives of this profession appeared, it is certainly not known. But the land surveyor is now a profession demanded both in the village and in the city. In our country, the profession of land surveyor always respects honour because it is devoted to the invaluable treasures of Ukraine - land, which has always attached special significance.According to the research conducted in Ukraine, soon, the 10 most demanded professions include: programmers (C++, Java), food industry technologists, construction engineers, architects, designers of offices and interiors, personnel managers, recruiters, energy engineers, journalists, technologists of light industry products, financiers (specialization "banking") [1]. In addition, prospective include: hotel business managers, accountants, auditors, lawyers, marketers.According to the Ministry of Education and Science of Ukraine, according to the results of the 2017 admission, the most popular specialties among the entrants for the Bachelor in Ukraine were Philology, Law, and Management. 85 thousand, 74 thousand and 59 thousand applications have been filed for the stated above specialties respectively. In addition, among the leaders are "Medicine", "Computer Science", "Tourism", "Secondary Education", "Psychology", "Economics". These specialties were desirable to enter by 40 to 46 thousand of entrants. The last step in the TOP-10 was "Software Engineering" with the result of 33 thousand applications (Fig. 1) [9]. Despite the stated above facts, it has been revealed that such specialties as "Law", "Management", "Tourism" and "Economics" remain among the most popular among entrants even though they are not in demand in the labour market. At the same time, the high levels in the ranking are occupied by important for the economy specialties, such as "Computer Science" and "Software Engineering". The least popular specialties are (fig. 2) "Theology" (185 applications excluding spiritual higher educational institutions) and "Hydropower" (193 applications for entry).However, specialties for the preparation of a specialist in land management are absent among the most and least popular. Therefore, with a caution we have to perceive the situation.The list of required occupations in the labour market is changing. Focus magazine has ranked the professions that will be promising in 5-10 years [10]. Before allocating the most promising specialties, the publication together with experts identified the areas of the economy that will actively develop in the near future. So, at first there was a list of 40 spheres of the economy, which, according to Focus, will successfully develop in the next 5-10 years. Experts evaluated the prospects for the development of these industries on a 10-point scale, giving each sector a mark from 1 to 10 points. At the same time, each expert could add to the list the industry that was not among the 40 listed, but whose potential he considers rather large.According to the obtained data, the rating of 15 most promising industries has been designed, and include: information technologies, telecommunications and communications, agriculture, pharmaceutical production and pharmacy business, banking, frying and processing industry, transport services, financial services, legal services, household services, metallurgy, alcohol production, energy, livestock, utilities.So, the 20 most promising professions of the next decade will be the following: the seller, the IT specialist, the automation engineer, the marketer, the municipal services engineer, the aeroengineer, the technologist in the production and processing of food products, the technologist of consumer services, logistics, the lawyer (economic and land law), power engineer veterinarian, pharmacologist, financier, communication engineer, practical psychologist, geneticist, biochemist, robotic technician, nanoengineer.In addition, agrarian countries are actively developing organic and farm farming. This will require the involvement of a large number of employees who are able to work on the ground - and thus, forms a serious niche. In general, the labour market trends in the coming years can be reduced to nine main directions [5]: engineers, IT specialists, nanotechnology specialists, marketers, service providers, logistics, environmentalists, chemists, and physicians.The Resolution of the Cabinet of Ministers of Ukraine dated December 30, 2015, No. 1187, approved new Licensing conditions for the conduct of educational activities [7] concerning the further conduct of educational and scientific work in educational institutions. By the order of the Ministry of Education and Science dated November 6, 2015, No. 1151 "On the peculiarities of the introduction of the list of branches of knowledge and specialties [6], which are the training of applicants for higher education, approved by the Cabinet of Ministers of Ukraine from April 29, 2015, No. 266" [8] approved Table of correspondence List of directions for training of specialists in higher educational establishments for the educational-qualifying level of bachelor (List 1), List of specialties, which was carried out training of specialists in higher education institutions for educational and qualification levels of a specialist and a master's degree (List 2).In the stated above Resolution, it is defined that instead of the specialties "Land Management and Cadastre" and "Land and Real Estate Valuation" – the specialty "Geodesy and Land Management" is established. The latter belongs to the field of knowledge "Architecture and Construction", which belongs to the technical sciences.At the same time, the Law of Ukraine "On Land Management" stipulates that land management is a set of socio-economic and environmental measures aimed at regulating land relations and rational organization of the territory of administrative-territorial units, economic entities carried out under the influence of social and productive relations and development of productive forces [2]. The same law (Article 1) stipulates that activities in the field of land management are the scientific, technical, production and management activities of state authorities, local governments, legal entities and individuals, which is carried out under land management. Land-use documentation (land management documentation) is the text and graphic materials approved in accordance with the established procedure, which regulate the use and protection of lands of state, communal and private property, as well as survey and land survey materials, author's supervision of project implementation, etc. Measures on land management – provided by documentation on land management on the rational use and protection of land, the formation and organization of the territory of the object of land management, taking into account their purpose, restrictions on the use and restrictions (encumbrances) on the rights of other persons (land servitudes), preservation and increase of fertility soils.This is evidence that the profession of land surveyor is more likely to belong to the field of knowledge of "Social and behavioural sciences" than to "Architecture and construction". Architecture (Greek αρχιτεκτονικη - construction) is both a science and the art of designing buildings, as well as a system of buildings and structures that form a spatial environment for the lives and activities of people in accordance with the laws of beauty. Land management, as stated in the Law of Ukraine "On Land Management" – a set of socio-economic and environmental measures aimed at regulating land relations and rational organization of the territory of administrative-territorial entities and economic entities on the ground.As the research of A.M. Tretiak and V.M. Tretiak shows, the concept and essence of land management has both a technical direction and socio-economic, legal and environmental.Land managers have worked and work in the structural subdivisions of the State Committee for Land Resources of Ukraine, the State Land Agency of Ukraine and the State Audit Office of Ukraine, state authorities and local self-government bodies, and ministries (where there are departments of land resources); in public and private design and valuation companies, real estate firms, agroholdings, agricultural enterprises; territorial communities, scientific institutions, institutions of legal direction. civic organizations.The land manager learns not only his professional knowledge, but also legal and natural sciences. For a profession it is necessary to have mathematical abilities, engineering approach, spatial imagination, ability to understand the legislation. The profession is extremely interesting and creative, which requires the ability to make informed decisions, communicate with people, requires care, clarity and responsibility. To become a successful specialist in this field, you need to be persistent, self-confident, active, have a well-developed intuition and logical thinking.According to the classification of professions, the professional activity of the land manager relates to professions such as "human-nature". To date, the land manager must have a higher education in the field of "Architecture and Construction" from the specialty "Geodesy and Land Management", according to the educational qualification level: a junior specialist, a bachelor's or a master's degree.Currently, land managers use modern equipment in their work: electronic instruments; new technologies of geographic information systems. Significant problems arise when making managerial decisions due to the imperfection of the regulatory framework - when three different land managers can have three different views on the same issue. At the same time, for professionals it is extremely important to come to a joint decision. But how can the problems of legislation be explained to an ordinary peasant? It's a shame when you can not help a person in solving his question, and even more - when you do not know how to explain the impossibility of solving a particular problem. The disadvantage of the profession is also that there is little free time for personal life, family and wage mismatch in modern times. The advantages include: work is interesting, lots of communication, new knowledge in land law, and more.At the same time, we consider it necessary to stay on the proposals of A. Martyn outlined in the scientific paper "Directions of adaptation of the content of land management education to the needs of the national and world economy" [3], where he publishes "bad news" for land management education – whether we are ready for them? He states: "Most of our graduates will not develop landuse documentation at all; the number of jobs in the industry is quite limited; the overwhelming part of the "modern" Ukrainian land management is a terrible mix of fairly archaic rules, a crazy bureaucracy and meaningless rituals, in order to master the development of primitive land management documentation, it takes 2-3 weeks of practical training, but not 5 years at the university, and a significant part of cadastral registrar are lawyers.Some of these reservations agreeable. Therefore, his thoughts emphasize once again the need for serious changes in the training of land management specialists.Thus, all of the above stipulates the need for changes in the classification of occupations DK 003: 2010 and the definition of new specialties and specialization training of land management specialists.In our opinion, it is expedient to extend the training of specialists in land surveying in the following areas: 1) specialty 193 "Geodesy and land management" of the specializations "Land Management and Land Use Administration" and "Cadastral Registrar"; 2) specialty 101 "Ecology" specialization "Land management and ecologization of land use"; 3) specialty 051 "Economics" specialization "Economics of land management and land use".At the same time, we consider it expedient to add the following qualifications to the classifier of professions DK 003: 2010: in section 8 "Main specialists – heads of scientific research units and subdivisions on scientific and technical preparation of production and other managers" – Chief land surveyor; in section 14 "Managers of enterprises, institutions, organizations and their subdivisions" – Manager of land management, Manager in the field of operations with land, Manager in the field of research in the land market; in section 25 "Agronomists, hydraulic engineering, forest managers and professionals of related professions" – Land manager; in section 33 "Assistant veterinarians, junior specialists in agronomy, forestry, water management and nature conservation" – Land Resources Inspector; in section 34 "Other technical specialists in the field of management" – State Inspector for the use and protection of land; in section 249 "Professionals not included in other classification groups". Land manager-ecologist, Land manager-designer.Conclusions.Summing up, we note that the assignment of the specialty "Geodesy and land management" to the field of knowledge "Architecture and Construction" (engineering science) does not comply with the provisions of the Law "On Land Management", the study of world experience of the essence of the concepts of land management, which determined that they are inherent in technical, as well as socio-economic, legal and environmental trends. In this connection it is proved that the profession of land manager belongs to the field of knowledge of "Social and behavioral sciences".In view of this, the need for re-engineering the directions of land management training is urgent. Therefore, we must work ahead and make changes to the classification of professions DK 003: 2010 regarding the definition of new specialties and specialization training of specialists in land management. We consider it expedient to expand the training of specialists within: 1) specialty 193 "Geodesy and land management" of the specialties "Land Management and Land Use Administration" and "Cadastral Registrar"; 2) specialty 101 "Ecology" specialization "Land management and ecologization of land use"; 3) specialty 051 "Economics" specialization "Economics of land management and land use" (qualification "Land Management Manager"). It is proposed to make changes to the list of qualifications. ; У пропонованій статті проаналізовано стан найзатребуваніших і найменш популярних професій, спеціальностей в Україні та виявлено, що спеціальності для підготовки фахівців землевпорядного профілю серед них відсутні. Також відзначено, що на законодавчому рівні спеціальності «Землеустрій та кадастр», «Оцінка землі та нерухомого майна» з підготовки зазначених фахівців замінено на спеціальність «Геодезія та землеустрій», яку віднесено до галузі знань «Архітектура та будівництво» (технічні науки). Обґрунтовано, що професія землевпорядника має відноситись до галузі знань «Соціальних та поведінкових наук», підставою чого слугували положення ЗУ «Про землеустрій» та дослідження світового досвіду сутності понять землеустрою і землевпорядкування (мають як технічне, так і соціально-економічне, правове й екологічне спрямування). Доведено, що професія землевпорядника потребує перепрофілювання. У цьому зв'язку існує необхідність у визначенні нових спеціальностей і спеціалізацій та внесенні їх до класифікатора професій ДК 003:2010. Вказано на доцільність розширення підготовки фахівців в межах: 1) спеціальності 193 «Геодезія та землеустрій» спеціалізацій «Землеустрій та адміністрування землекористування» і «Кадастровий реєстратор»; 2) спеціальності 101 «Екологія» спеціалізації «Землевпорядкування та екологізація землекористування», 3) спеціальності 051 «Економіка» спеціалізації «Економіка землевпорядкування та землекористування». Запропоновано внести до класифікатора й перелік нових кваліфікацій.Ключові слова. Професія «землевпорядник», ринок праці, перспективні спеціальності та спеціалізації у сфері землевпорядкування,нові кваліфікації.

Kenya s economy has undergone a significant process of structural transformation over the last decade. Since 2002, the economy has shown an accelerating trend with GDP growth increasing steadily from below 1 percent in 2002 to 7 percent in 2007. After a slowdown in GDP growth to 1.5 percent and 2.7 percent in 2008 and 2009 respectively, economic growth started to rebound in 2010. Amidst this positive growth context, in October 2013, the Kenyan Government launched the Second Medium-Term Plan (MTP-2) of the Vision 2030. The aim of Kenya s Vision 2030 is to create a globally competitive and prosperous country with a high quality of life by 2030 and to shift the country s status to upper-middle income level.

Norwegian Agency for Development Cooperation ; This report shows how business registers employ information and communication technology (ICT) to perform their functions more efficiently while at the same time providing businesses with more user-friendly services. Particular attention is paid to achieving innovative solutions, that is, solutions using ICT as a catalyst for re-engineering the registration process to improve users experiences and to provide useful services and high-quality information for both the private and the public sectors. In addition, this analysis demonstrates that business registers play an increasingly important part in e-Government solutions. Aimed at integrating services, e-Government solutions build on information sharing. This underscores the importance of business registers as master data sources. This analysis is based on data from the following sources: a 2011 survey of 41 business registers conducted by the Bronnoysund register centre in cooperation with the World Bank Group; case studies undertaken in 2011 in the former Yugoslav Republic of Macedonia, Italy, Vietnam, and Norway; the 2011 World Bank and International Finance Corporation (IFC) doing business report; the 2011 World Bank Group study of ICT solutions in 34 company registers; the 2011 European commerce registers forum report; and the International Council On Archives (CIA) factbook.

This paper reviews the Republic of Korea's experience with electronic tax invoices for its value-added tax regime from the perspectives of tax policy makers and administrators. The paper evaluates Korea's implementation of electronic tax invoicing and analyzes its effect on tax compliance through enhanced transparency of business transactions and taxpayer services. First implemented in 2011, mandatory electronic tax invoicing has been credited with lowering tax compliance costs and raising the transparency of business transactions. Effective policy design and implementation have contributed to the country's success with electronic tax invoicing. Measured in transaction value, the electronic tax invoice adoption rate reached 99.8 percent in the first year and rose to 99.9 percent by 2013, compared with 15 percent before electronic tax invoicing became mandatory. According to a survey of taxpayers and tax practitioners in Korea that was conducted as part of this research study, 69.4 percent of the respondents agreed or strongly agreed that mandatory electronic tax invoicing has contributed to curbing value-added tax evasion by raising transaction transparency, and 72.9 percent agreed or strongly agreed that it has improved taxpayer service by facilitating the convenience of tax filing or automating the issuance of invoices. The review of Korea's experiences gives credence to the contention that well-planned and well-executed compulsory electronic tax invoices can materially enhance tax compliance through significant institutional and perceptual changes in tax administration.