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Since 2019, the ongoing economic crisis has severely impacted the luxury industry, resulting in an overall loss of 8%, significant changes in consumer behaviour, and increased competitive pressure on luxury fashion enterprises' strategic responses.Financial crises change customers' motives, values, and attitudes.More people are considering their wants and needs before buying.During a recession, a luxury company wants to compete.It must know what drives luxury purchases and how the economic crisis affects them, which could change luxury consumption.In this exploratory research on consumer behaviour and luxury fashion executives' brand tactics in times of financial crisis, a survey was sent to over 150 respondents, of whom only 123 answered the questionnaire.Senior executives from a multi-brand store (CADRANS) and a luxury mono-brand were also interviewed (ELIE SAAB).This study's qualitative and quantitative data may help us understand how customers react to economic crises and how luxury businesses respond.Most consumers in the study are paid in Lollar or Banquer Cheques, which reduces their purchasing power and restricts them from buying luxury items.Despite the crisis, clients continue to buy luxury goods within their budgets, though the ratio has decreased.

If several surveys seem to indicate that firms no longer recognise patents as an effective defence mechanism, patent applications have been on a surge since the mid-1980s. Those same surveys argue that firms still apply for patents, but mostly for different motivations than protection, most of them related to strategic purposes. Previous works, both empirical and conceptual, already identified several of those strategies. However, their analysis remains limited by the use of survey data, while a substantial amount of information is freely available through patent data. Based on patent quality indicators from the literature, we aim to contribute to the innovation appropriation strategy literature by providing new empirical observation through the case study of the cosmetic sector. Our results reveal three specific patenting behaviours: patenting for image purposes, differences between specialists and generalist firms, and the strategy of a sectorial leader facing oligopolistic competitors.

Constitution is the fountainhead and basis of all laws. Article 265 of India's Constitution states, "No tax will be levied or collected except by legislation". The statute must use the constitution's legislative powers and be compatible with its provisions to charge and collect taxes. In India, taxing services was prohibited by the constitution. First, integrated tax is applied to the registered person's credit/debit ledger. Any residual sum goes to core tax, state tax, and union territory tax. First, increase central tax. Any remaining sum goes to state or territory tax. As the tax base grew by adding taxable services each year, the courts had to rule on their constitutionality. The authors show how the judiciary legalised the tax on services from 1994 to 2017. Using aspect theory, the courts justified the apparent overlap between taxation entries in list I - union list and list II - state list of the Constitution of India, leading to a distinct tax base for taxing services and examining aspect theory's role in generating taxable services.

2022 was a landmark year for the James Bond franchise. It saw the 60th anniversary of the first Bond film Dr. No but also the death of the British composer Monty Norman who composed the hit music theme underlying some of the Bond universe’s most iconic and nostalgic moments. On the 25th of February of that same year, a part of the musical score also achieved trade mark registration. However, this development attracted little attention by academics and practitioners. The article takes Case R 1996/2020-5 on the registration of the sound of the famous James Bond theme as a case study and considers the broader question of when a movie theme is sufficiently distinctive to be a worthy contender of a sound mark. It reflects on the potential scope of protection afforded to key acoustic identifiers of films, alongside any copyright protection that may otherwise subsist in the sound.

This study aimed to analyse the auditor experience, independence, professional skepticism, and ability to detect fraud on capital spirituality audit results quality as moderating factors. The technique of taking respondents in this study uses the non-probability sampling technique with the method used purposive sampling on criteria: 1) auditors working in public accountants in Bali and Lombok; 2) auditors having periods minimum 1-year work; 3) the auditor has an accounting education background. The processed data is primary data through a survey by distributing questionnaires which are then analysed by Amos software with structural equation modelling analysis techniques. The results of this study indicate that partially the variables of auditor experience, independence, professional skepticism, and the ability to detect fraud have a significant positive effect on audit results. Other findings, partially the auditor experience variable, independence, professional skepticism, and the ability to detect fraud has a significant positive effect on spiritual capital. However, in this study, the mediation of spiritual capital cannot mediate exogenous and endogenous relationships in the audit environment.

This paper studies knowledge diffusion between different types of organisations (platforms, large organisations, and smaller organisations) through spillovers within the artificial intelligence (AI) sector. Analysing patent-based data from 2000 to 2019 and a large panel of approximately 97,000 worldwide applicants, we observe that knowledge created by all categories positively influence knowledge creation within the sample. However, the benefits of spillovers vary across categories, with platforms that show limited gains from knowledge diffusion, while smaller organisations emerge as the primary beneficiaries of knowledge created by the other categories.

Social media research has mostly concentrated on defining this trend through the interpretation of new concepts and terminology that compose its basics and exploring the impact of a company's introduction of social media on consumer behaviour because it has only recently emerged within the last millennium. A simple random sampling method was used to acquire the data from 556 people who have purchased fashion products. The research questionnaire was used to obtain the necessary information. Based on the data, it appears that most of the customers at retail fashion stores were middle-aged women in the private sector who were between the ages of 30 and 45. A marginally significant positive correlation between the purposes of this study was to examine how social media channels may inspire original products. Its goals were to gauge consumers' familiarity with the brand and to encourage them to make purchases. Consumers can benefit from businesses' inventiveness in both pre- and post-purchase contexts, as shown by the results.