International Business Commons^™

The Role Of Cultural Contexts Within Marketing Strategies Of Experiential Tourism Across Countries That Rely Heavily On Tourism, Maren Bronson

Undergraduate Honors Theses

Developing a cultural mindset requires awareness of one’s cultural background and recognizing that culture provides a broader framework for understanding the world around us (e.g. values, behaviors, and expectations). At the same time, tourism continues to expand globally, contributing approximately 10% of global GDP in 2025, serving as a major driver of economic growth for destination countries (WTTC, 2025). As destinations increasingly rely on international visitors, tourism marketing must satisfy the needs and wants of international tourists. This thesis reviews the literature on culture, marketing, and tourism to  examine how cultural contexts shape experiential tourism marketing strategies in tourism-dependent countries, …

The Influence Of Digital Audit Capability On Tax Compliance In Tanzania, Henry Zeno Chalu, Daudi Deokari Mtena

Business Management Review

The research evaluates the effects of digital audit capacity on tax compliance in Tanzania, focusing on challenges such as tax avoidance and administrative inefficiency. It applies the Task-Technology Fit Theory and Deterrence Theory in tax audit to examine the relationship between digital audit capability and tax compliance. The findings show that digital audit capability has significantly enhanced tax compliance through data integrity, security, and analytical capability. These features minimize misreporting, secure financial information, and build trust while uncovering predictive insights. The current study also has implications for tax policy by highlighting the promise of digital audit capability in enhancing both …

International Human Rights Protection Before The International Criminal Court, Mary Abigail Chapin, Dr. Meredieth Deboom

Caravel Undergraduate Research Journal

The International Criminal Court (ICC) formally came into force on July 1, 2002, becoming the only treaty-based permanent court to prosecute perpetrators of the most severe crimes. The court was founded primarily to prosecute perpetrators of genocide, crimes against humanity (CAH), and war crimes (with the addition of crimes of aggression in the summer of 2018) no matter the public stature of the individual accused. This was a major step by the international community in the global fight against impunity. In no case was this more clearly shown than in the court’s issuing of arrest warrants for the then sitting …

An Empirical Study On The Impact Of Eco-Friendly Selling Points On The Purchase Intention Of Young Chinese Consumers, Yang Liu

Dissertations and Theses Collection (Open Access)

Industry consumer research widely portrays Generation Z as an identity-driven cohort that enacts sustainability values through consumption. This narrative is often generalized across cultural contexts, assuming that Western-developed green consumption frameworks can be directly transferred without structural modification. Yet Chinese Gen Z’s e-commerce purchase patterns depart notably from this depiction, raising core questions: Can Western green consumption frameworks be applied to Chinese Gen Z? If so, what theoretical and structural adaptations are necessary?

This dissertation develops and tests an integrated three-pathway model to explain green purchase intention among Chinese Gen Z consumers. The model places utilitarian benefits, self-expression benefits, and …

International Business And Sustainability: Towards An Interdisciplinary Research Agenda, Jonathan Doh, Ans Kolk, Heli Wang

Research Collection Lee Kong Chian School Of Business

The relationship between international business (IB) and sustainability is a complex and multifaceted one. Multinational enterprises (MNEs) both affect and are affected by the social, economic, and ecological (green environment) context in which they are embedded.1 As such, the study of how IB activity influences sustainability and the way that sustainability, in turn, impacts IB, involves incorporating a wide range of drivers, actors, processes, and outcomes. At the same time, sustainability challenges, such as climate change, biodiversity loss, pollution, resource scarcity, economic and social inequality and others, are increasingly systemic, multilevel, and intertwined with geo economic, biophysical and governance dynamics …

Discounted Cash Flow Valuation Of Ethiopian Airlines Group: Country Risk, Currency Volatility, And Soe Dynamics In An Emerging Market Context, Rediet Wale Yirga

2026 Spring Honors Capstones Projects

This study presents a discounted cash flow valuation of Ethiopian Airlines Group, a state-owned enterprise in sub-Saharan Africa's largest aviation market. No published academic study has applied rigorous quantitative valuation to the airline within an emerging market framework. This research addresses that gap by constructing a multi scenario DCF model using audited financial data from FY2019/20 through FY2023/24, with projections through FY2029/30. The model incorporates a country risk premium using Damodaran's methodology and accounts for ETB/USD depreciation following Ethiopia's 2024 exchange rate liberalization. Sensitivity analysis identifies exchange rate volatility, fuel costs, and discount rate as primary drivers of enterprise value …

Cultural Intelligence Recruitment: A Reflection Of Communication And Marketing At Wallace Myers International, Emily Salazar Coutino

Marketing Undergraduate Honors Theses

In an increasingly interconnected global economy, effective international talent acquisition hinges on the ability to navigate cultural diversity and communicate authentically across borders. This reflective thesis, anchored in a two-month internship at Wallace Myers International, a Dublin-based recruitment agency, examines how the cultural backgrounds of consultants and interns from Germany, France, Italy, Hong Kong, and the U.S. influence workplace communication, employer branding, and recruitment marketing. Drawing on Hofstede’s Cultural Dimensions Theory and Inglehart’s Theory of Cultural Transformation, the study analyzes observed communication dynamics among a diverse multinational team and their impact on candidate engagement and client relations. It explores the …

Not Just A Drink: The Cultural Evolution Of A Beverage Turned Lifestyle And Its Adaption To Spain, Ava Axtell

Marketing Undergraduate Honors Theses

This research explores the rise of dirty soda in the United States and how a simple customizable beverage evolved into a cultural ritual shaped by social media, treat culture, and the lifestyle norms of the LDS community. It analyzes the cultural meaning behind Swig’s popularity, including how influencers and online aesthetics transformed the drink into a status symbol and daily indulgence. This study also compares U.S. and Spanish cultural values, including individualism, indulgence, and social rituals, to determine how Swig must adapt its product, branding, and store model for successful expansion into Spain. Findings reveal that while dirty soda thrives …

International Spillover: How External, Global Events Such As Brexit And Covid-19 Have Impacted Housing Prices Within The Republic Of Ireland, Allie Riggs

Undergraduate Honors Thesis Collection

The housing market in Ireland has experienced such a great crisis in recent history that over a third of residents have considered moving to a more affordable country (Hogg, 2024). While a number of both causes and potential solutions have been analyzed in regard to this national crisis, I hypothesize that there has been a greater shock from external, global events in the COVID-19 pandemic and Brexit. In performing a regression on secondary data while controlling for macroeconomic factors that impact the housing market, I have identified a positive, significant association between these two exogenous shocks and their impact on …

The Push-Pull Model's Function In Understanding Public Sector Workers' Inter-Organisational Labour Mobility: The Views Of The Herzberg Two-Factor Theory, Rosemary Selestine Massae

Business Management Review

In the modern world, one of the challenges managers have in maintaining their talented staff is labour mobility. Inter-organisational labour mobility (ILM) has been found to be significantly influenced by co-worker relationships, work-family conflict, monetary compensation, and training and development. The pull-push paradigm was inspired by human migration. Since migration not only symbolises movement across physical locations but also encompasses other routine duties, theory is essential to comprehending ILM. However, to date, no existing study has tested the model under the influence of Herzberg’s Two-factor Theory, in explaining ILM uses the public sector as a major setting of the question …

3t Of Tech, Taste, And Transformation In Coffeepreneurship, Razinda Tasnim Abdul Rahim, Mohd Faizuddin Muhammad Zuki, Nur Syamilah Md Noor

International Conference on Business and Management Research (ICBMR)

The global coffee industry is rapidly transforming due to digitalization, evolving consumer preferences, and sustainability trends. Coffeepreneurship, blending entrepreneurial innovation with coffee culture, has emerged as a competitive business model. This study applies the 3T- Technology, Taste, and Transformation to assess digital innovation, consumer experience, and business adaptation in coffee entrepreneurship. Despite opportunities in digital transformation, coffeepreneurs face challenges such as market saturation, financial constraints, and regulatory barriers. Limited access to fintech solutions and supply chain inefficiencies further hinder scalability. This study addresses these gaps by analyzing how technology, branding, and financial literacy influence coffeepreneurs' long-term sustainability using the VRIO …

Killing Bali (Part I) A Journey From God’S Paradise To Human Inferno, Pierre Fournié, Dr Pierre Fournié

International Journal of Religious Tourism and Pilgrimage

Tourism is growing and growing fast. Before the pandemic, in 2018, the number of arrivals worldwide reached 1.4 billion arrivals from less than 600 million, twenty years earlier. In many countries, especially in developing ones, tourism is perceived as a unique opportunity, a model of territorial development, possibly a national strategy. In Indonesia, after being elected in 2014, former President Joko Widodo (Jokowi) emphasised the importance of tourism, considered as a strategic sector. It had to become the largest exchange currency contributor to Indonesia’s revenue thus bypassing rubber, coal, oil and gas (Fournié & Dou, 2018).

In the collective awareness …

A Forgotten Tool? Intellectual Property Rights And The Competitive Potential Of Micro, Small, And Medium-Sized Enterprises In Tanzania, Saudin J. Mwakaje

Business Management Review

This article offers a hybrid assessment of law and its impact on business by examining how intellectual property rights (IPR) promote business competitiveness by granting enterprises exclusive statutory rights over their innovations and creative ideas. The article situates the discussion in the Tanzanian context and focuses on Micro, Small, and Medium-Sized Enterprises (MSMEs). Using a qualitative approach, the discourse examines ongoing national and continental reforms and the evolving business and market environment that are driving MSMEs to adopt innovation to achieve market control and sustainability. Recent continental and regional regulatory developments, including the adoption of the Agreement on African Continental …

Cultural Perspectives On Work-Life Balance: A Literature Review Of Cultural Differences Relating To Work-Family Conflict And Occupational Well-Being, Emma Rosengartner

Honors Theses

The focus of this review is to explore four different cultural views on work-life balance (WLB) and work-family conflict (WFC). The terms WLB and WFC have become increasingly popular in the business world as people struggle to separate their home life and work life due to technology blurring the lines and women becoming an equal force in the workplace. When individuals experience high levels of WFC or do not have stable WLB, well-being is often negatively affected and work performance declines. This review explores literature on WLB and WFC in Japan, Mexico, Sweden, and the United States to make connections …

The Role Of Board Effectiveness In Shaping The Influence Of Esg Disclosures On Financial Performance: The Case Of Tanzanian Listed Companies, Emmanuel Christopher

Business Management Review

This study examines the moderating role of board effectiveness in the relationship between environmental, social, and governance (ESG) disclosures and the financial performance of firms listed on the Dar es Salaam Stock Exchange (DSE) in Tanzania. Drawing on stakeholder and agency theory perspectives, the study posits that ESG disclosures create value for stakeholders while effective boards enhance oversight and ensure that sustainability initiatives translate into firm performance. Using secondary data from firms’ annual reports for 2016–2024 (198 firm–year observations), the study applies random effects panel regression guided by the Hausman test. Robustness checks were performed using an alternative financial performance …

Hidden Barriers: Enforcement Asymmetry And The Political Economy Of U.S.–Mexico Food Trade And The Cattle Industry, Sabina Prieto, Chris Jackson

Honors Thesis

This project examines how enforcement irregularities in Mexican food safety regulation affect small exporters’ ability to access U.S. markets. On paper, agricultural trade is regulated by laws on food quality, certification, and logistics. In practice, it is how those rules are enforced. In Mexico, big firms and producer associations tend to gain steady support and easier certification, while smaller producers face delays, rejections, or inconsistent oversight that make it much harder to compete. This study uses a comparative case study approach to analyze how similar industries produce different outcomes in market access. By tracing key events such as disease outbreaks, …

China-Canada Resource Diplomacy: New Era Of Land Grabbing, Valdrin Dragusha

Bridges: An Undergraduate Journal of Contemporary Connections

This paper examines the evolving economic relationship between China and Canada, particularly in the context of China's transition from a strictly social economy to an authoritarian socialist market economy. It highlights the implications of China's Going Out Policy initiated in 2000, aimed at securing vital natural resources amidst growing domestic demands driven by rapid economic expansion. The paper analyzes China's significant demand for resources, its sustainable development policies, and the changing dynamics of land acquisitions, particularly in relation to Canada, which is perceived as a strategic investment destination due to its abundant natural resources and technological advancements in clean energy. …

Customer Lifetime Value (Clv): A Qualitative Study From India On How Satisfaction, Relationships, Loyalty And Wom (Word-Of-Mouth) Shape Clv, Sharmistha Bhattacharyya, Mrinmoy Kumar Sarma

Markets, Globalization & Development Review

The study aims to assess the impact of non-financial measures like satisfaction, relationship-related driver, loyalty and word-of-mouth on the lifetime value of customers of small retail businesses. This work is targeted to develop a conceptual phenomenon on the impact of these drivers on customer lifetime value from the viewpoint of owners of the entities. 30 in-depth interviews are conducted. The interviews are analysed following the six-step thematic analysis method. The analysis reveals significant influence of all the four factors. It is found that the participants have their own ways of maintaining these drivers for an enhanced lifetime value. The study …

Tax Avoidance And Esg Disclosure Mandates: International Evidence, Sadok El Ghoul, Omrane Guedhami, Yongtae Kim, Hyo Jin Yoon

Faculty Publications

This paper examines how regulations mandating environmental, social, and governance (ESG) disclosure affect corporate tax behavior. Using a difference-in-differences analysis on a sample of firms from 48 countries, we find that ESG disclosure mandates lead to significant reductions in tax avoidance, with stronger effects for mandates that include tax-relevant provisions. We identify increases in ESG information transparency and improvements in firms’ ESG performance as channels through which ESG disclosure mandates reduce tax avoidance. We further find that the decrease in tax avoidance following ESG disclosure mandates is more pronounced in countries with weaker financial disclosure requirements, legal and tax enforcement, …

China Samr’S Review Process In Cross-Border Technology M&A, Gabriel A. Paknia

Honors Scholar Theses

China's State Administration for Market Regulation (SAMR) holds discretionary authority over the merger review process. This paper examines whether SAMR's review of technology and semiconductor transactions since the governing body's inception in 2018 reflects political-economic incentives beyond what competitive harm analysis alone would explain. The paper is broken into three core pillars: accessing SAMR's regulatory code to identify how flexibility to exercise discretion is codified, scrutinizing SAMR's full adverse outcome record for overrepresentation of technology and semiconductor deals, and deconstructing a semiconductor megamerger to illustrate those mechanisms with the backdrop of real time geopolitical events. I find that technology and …