In the context of the deepening opening-up of China’s financial markets to the outside world, this paper combines the GARCHSK higher-moment volatility model with the spillover index method to quantitatively analyze the higher-moment risk spillover effects among China’s mainland stock market, Hong Kong stock market, onshore RMB market, and offshore RMB market. The empirical results show that: (1) Besides the volatility spillover effects, the skewness and kurtosis spillover effects among the four markets are also significant; (2) The offshore RMB market mainly acts as the risk spillover net transmitter under all moments; while the onshore RMB market acts as the skewness and kurtosis spillovers net transmitters, and the volatility spillover net receiver; the mainland stock market and Hong Kong stock market act as the volatility spillover net transmitter and the kurtosis spillover net receiver respectively; (3) The risk spillover effects between the markets of the same type, i.e., the mainland and Hong Kong stock markets, the offshore and onshore RMB markets, demonstrate the characteristic of risk spillover matching; (4) From a spatial perspective, the net pairwise volatility spillover network forms clusters of the markets with the same type, while the structure of net skewness and kurtosis spillover network is more stable. The research findings are of reference significance for the regulatory authorities to comprehensively and systematically understand the risk contagion characteristics among financial markets across regions.

Although the Technology Acceptance Model is the foundational theory to understand how users accept and use new technology, UTAUT2 plays a significant role as it includes technology use by consumers and identifying how disruptive technology increases use and acceptance during the Pandemic will give a fresh perspective to past studies. We will review and synthesize these theories concurrently, using the concepts of adoption and use as our organizing framework. Our review encompasses twenty-eight articles centered around the technology acceptance model (TAM), User Acceptance of Information Technology (UTAUT & UTAUT2) theory, published between 1995 and 2021 in 16 journals across several disciplines. Additionally, we identified future research areas regarding disruptive technology with focus on contactless and mobile payment platforms providing scholars opportunities to push theoretical boundaries and offer further insights into the latest trends of disruptive technology, their use and acceptance.

This paper is prepared to take a look at a unique tax provision in the United States 2017 Tax Act (Tax Cuts and Jobs Act of 2017) dealing with foreign earnings of United States multinational firms that are engaged in business activities in many countries throughout the world. This act dramatically changed the tax status of typical foreign earnings of United States multinational corporations as far as United States taxation is concerned. However, in light of this dramatic change, the unique tax provision that was also added in the United States tax law in the 2017 Tax Act that this article addresses tries to ensure that that dramatic change in the tax status of typical foreign earnings of United States multinational corporations did not go too far. This paper looks at this unique tax provision in terms of its purpose, application and, as much as possible, its future in United States tax laws.

The paper aimed at highlighting the concept of flexibility in the workplace, by investigating the effectiveness of two types of flexible work arrangements (FWAs) on the productivity of employees in a small business. The study found that flexible work arrangements had a positive impact on the productivity of workers since 65.68% of the employees rated this item positively. The main challenge for managers employees was to develop the means by which to reduce employee turnover. The reality of the change in factors that had become important in the workplace had to be faced. In the past aspects such as a safe working space, development and training, clear lines of communication, financial incentives and appraisal were deemed important. The research - A qualitative approach was used with the aim of understanding and evaluating working arrangements and the effect of these arrangements on the productivity of managers and employees. The research sample comprised thirteen top and middle (human resource) managers from seven different accounting firms. The study recommended that small businesses should raise the awareness of the importance of FWAs programmes and their significant effect on the productivity of employees. The researchers recommended that these companies should support friendly organisational culture and adopt writing company policies and laws that laid down the applicability of various FWAs and directed the selection processes among various FWAs.

This paper aimed to contribute to academic literature by focusing on identifying the barriers experienced by car dealerships in planning and implementing marketing communication campaigns. This study adopted a broad organisational approach perceiving the planning and implementation marketing communications as a task that involves the entire organisation. A qualitative research approach was followed to realise the research purpose using semi-structured in-depth interviews with marketing personnel of different car dealerships in Gauteng, South Africa. A content analysis was used to analyse primary data with the aid of Atlas ti version 8 computer software. The findings revealed that car dealerships experience both internal and external barriers during the planning and implementation of marketing communication campaigns. The findings of this study make significant contribution to academic literature. In addition, this study, provides recommendations to key stakeholders in the motor industry and directions for future research directions.