1 10 5 https://repository.horizon.ac.id/files/original/e9ff705407f6e8d796fbfb43f271d03b.gif e8726f09ea8d4b7cf0e2001093f67744 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Volume 31, Issue 1 Still Image A static visual representation. Examples include paintings, drawings, graphic designs, plans and maps. Recommended best practice is to assign the type Text to images of textual materials. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Cover Jurnal Internasional European Research on Management and Business Economics 2024 Vol. 31 Issue 1 https://repository.horizon.ac.id/files/original/b14400897d244fc20a970bf9da7a8a5b.pdf a5319d8c855b50fc20554ea143af62d3 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Volume 31, Issue 1 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Compliance with base erosion and profit shifting action 13: Insights from tax consultants and tax officials Subject The topic of the resource Tax compliance Transfer pricing documentation Tax consultants Tax officials Description An account of the resource To combat firms exploiting transfer pricing as a tool for tax avoidance, the Organisation for Economic Cooperation and Development (OECD) introduced the Base Erosion and Profit Shifting Action 13 (BEPS 13), enhancing tax transparency and the exchange of information with tax authorities. Interviewing senior-level transfer pricing advisors and tax officials, we investigate how and why multinational enterprises (MNEs) respond to this new regulation. By conducting this research, we contribute to the scarce literature assessing the impact of tax disclosure to tax authorities and, specifically, the implications of BEPS 13. The study finds that MNEs attach more importance to tax compliance and are more averse towards tax avoidance, which is mainly driven by higher audit pressure. Additionally, MNEs experience additional costs to comply with the different implementations in countries, centralise tax data with IT systems within the organisation, and set up multilateral Advance Pricing Arrangements (APAs) and Mutual Agreement Procedures (MAPs). To avoid (other forms of) tax avoidance being considered by companies, policymakers should address these concerns of increased compliance costs. Creator An entity primarily responsible for making the resource Annelies Roggeman , Leila Aro-Sati , Isabelle Verleyen Source A related resource from which the described resource is derived https://www.sciencedirect.com/journal/european-research-on-management-and-business-economics/vol/31/issue/1 Publisher An entity responsible for making the resource available Elsevier Espana, S.L.U Date A point or period of time associated with an event in the lifecycle of the resource 5 December 2024 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2444-8834 Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Internasional European Research on Management and Business Economics 2025 Tax compliance Tax Consultants Tax officials Transfer pricing documentation https://repository.horizon.ac.id/files/original/0d4d6dcde8b548ef2063fbdfb3429bbc.pdf 739523fd71a156a395ddc88830895842 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Volume 31, Issue 1 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource A systematic literature review of the Pay-What-You-Want pricing under PRISMA protocol Subject The topic of the resource Pay-What-You-Want Systematic literature review PRISMA protocol Description An account of the resource This study aims to systematically examine the Pay-What-You-Want (PWYW) pricing model, which has become increasingly popular among innovative strategies. The PWYW model offers an unconventional approach by giving consumers the power to determine the price they want for the goods or services provided. However, the scattered nature of existing research makes it challenging to understand this model’s dynamics fully. Using the PRISMA protocol, this systematic review of 106 articles reveals the key actors, theoretical frameworks used, and methodological trends in the known aspects of the field. In addition, the findings highlight the potential ad�vantages of PWYW pricing (e.g., transparency and customer preference) while revealing critical gaps in the current knowledge. This study is important because it provides a holistic perspective on the PWYW pricing model literature, which seems to be a significant deficiency. The study emphasizes the need to investigate understudied areas, such as the sustainability of PWYW and the interaction of factors affecting payment behaviors. This review guides how PWYW practices can be managed effectively in a changing business world, helping businesses navigate their future implementation. Creator An entity primarily responsible for making the resource Oktay Güzel , Emili Vizuete-Luciano, Jos´e María Merigo-Lindahl ´ Source A related resource from which the described resource is derived https://www.sciencedirect.com/journal/european-research-on-management-and-business-economics/vol/31/issue/1 Publisher An entity responsible for making the resource available Elsevier Espana, S.L.U Date A point or period of time associated with an event in the lifecycle of the resource 4 December 2024 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2444-8834 Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Internasional European Research on Management and Business Economics 2025 Pay-What-You-Want PRISMA protocol Systematic literature review https://repository.horizon.ac.id/files/original/c58748338a07e59a95cc9166fde68bb8.pdf 1b2ed816c5e5d5296edb0f45b0288d10 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Volume 31, Issue 1 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Quality of life in cities: An outcome and a resource? Subject The topic of the resource Governance Quality of life Competitiveness Smart city Description An account of the resource This study contributes to the improvement of the knowledge about quality of life (QoL) in cities, deepening not only in its antecedents, but also in its outcomes, under the theoretical approach of the resource-based view. On the one hand, we hypothesize that QoL in a city can be driven by governance resources such as transparency and reputation; on the other hand, we propose that QoL can be seen as a strategic resource leading to a higher city competitiveness, which in turn can act as an inducer of a higher smart city index. The latter relationship could be explained as a positive resource spiral in cities, relying on resource conservation theory. Our study also provides favorable evidence for these theoretical relationships set out in a structural equation model with a sample of Spanish Smart cities. Creator An entity primarily responsible for making the resource María J. Pazos-García, Vicente Lopez-L ´opez , Susana Iglesias-Antelo, Guadalupe Vila-Vazquez Source A related resource from which the described resource is derived https://www.sciencedirect.com/journal/european-research-on-management-and-business-economics/vol/31/issue/1 Publisher An entity responsible for making the resource available Elsevier Espana, S.L.U Date A point or period of time associated with an event in the lifecycle of the resource 4 December 2024 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2444-8834 Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Internasional European Research on Management and Business Economics 2025 Competitiveness Governance quality of life Smart city https://repository.horizon.ac.id/files/original/16f814909373588fd4c6fc9d7835fa50.pdf ea33c3f61e04b2400cda138a1cc4c435 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Volume 31, Issue 1 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource ClosingGap: Driving social change in gender equality Subject The topic of the resource Corporate social responsibility Gender gap Social change ClosinGap Gender equality Description An account of the resource This study examines the ClosinGap association as a business platform that promotes social change, particularly in advancing Spanish companies’ commitment to gender equality within an institutional theory framework. Through a content analysis of 15 reports and interviews with ClosinGap’s management, the research explores its foundational purpose, aligned with shared and blended value principles, and assesses its brand management strategy centered on "storydoing." The findings reveal ClosinGap’s strategic coherence, strong brand identity, and effective communication in media and social networks. Academically, this article highlights how the platform creates value for both businesses and society, offering valuable insights for those designing and evaluating corporate gender equality policies. Creator An entity primarily responsible for making the resource Antonio Baraybar-Fern´andez, Sandro Arrufat-Martín, Eduardo Arrufat-Reboso Source A related resource from which the described resource is derived https://www.sciencedirect.com/journal/european-research-on-management-and-business-economics/vol/31/issue/1 Publisher An entity responsible for making the resource available Elsevier Espana, S.L.U Date A point or period of time associated with an event in the lifecycle of the resource 5 December 2024 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2444-8834 Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Internasional European Research on Management and Business Economics 2025 ClosinGap corporate social responsibility Gender equality Gender gap Social change