Abstract
This study explores the applicability of the Laffer Curve in the context of the European Union (EU) by analyzing the relationship between taxation and fiscal revenue across personal income tax (PIT), corporate income tax (CIT), and value-added tax (VAT). Utilizing a comprehensive panel data set spanning 1995 to 2022 across all 27 EU member states, the research also integrates the Bird Index to assess fiscal effort and employs advanced econometric techniques, including the Hausman Test and log-quadratic regression models, to capture the non-linear dynamics of the Laffer Curve. The findings reveal that excessively high tax rates, particularly in some larger member states, may lead to revenue losses due to reduced economic activity and tax evasion, highlighting the existence of optimal tax rates that maximize revenue while sustaining economic growth. By estimating threshold tax rates and incorporating the Bird Index, the study provides a nuanced perspective on tax efficiency and fiscal sustainability, offering evidence-based policy recommendations for optimizing tax systems in the European Union to balance revenue generation with economic competitiveness.

Abstract
Accurate demand forecasting is essential for retail operations as it directly impacts supply chain efficiency, inventory management, and financial performance. However, forecasting retail time series presents significant challenges due to their irregular patterns, hierarchical structures, and strong dependence on external factors such as promotions, pricing strategies, and socio-economic conditions. This study evaluates the effectiveness of Transformer-based architectures, specifically Vanilla Transformer, Informer, Autoformer, ETSformer, NSTransformer, and Reformer, for probabilistic time series forecasting in retail. A key focus is the integration of explanatory variables, such as calendar-related indicators, selling prices, and socio-economic factors, which play a crucial role in capturing demand fluctuations. This study assesses how incorporating these variables enhances forecast accuracy, addressing a research gap in the comprehensive evaluation of explanatory variables within multiple Transformer-based models. Empirical results, based on the M5 dataset, show that incorporating explanatory variables generally improves forecasting performance. Models leveraging these variables achieve up to 12.4% reduction in Normalized Root Mean Squared Error (NRMSE) and 2.9% improvement in Mean Absolute Scaled Error (MASE) compared to models that rely solely on past sales. Furthermore, probabilistic forecasting enhances decision making by quantifying uncertainty, providing more reliable demand predictions for risk management. These findings underscore the effectiveness of Transformer-based models in retail forecasting and emphasize the importance of integrating domain-specific explanatory variables to achieve more accurate, context-aware predictions in dynamic retail environments.

Abstract
Advancements in deep learning have revolutionized materials discovery by enabling predictive modeling of complex material properties. However, single-modal approaches often fail to capture the intricate interplay of compositional, structural, and morphological characteristics. This study introduces a novel multimodal deep learning framework for enhanced material property prediction, integrating textual (chemical compositions), tabular (structural descriptors), and image-based (2D crystal structure visualizations) modalities. Utilizing the Alexandriadatabase, we construct a comprehensive multimodal dataset of 10,000 materials with symmetry-resolved crystallographic data. Specialized neural architectures, such as FT-Transformer for tabular data, Hugging Face Electra-based model for text, and TIMM-based MetaFormer for images, generate modality-specific embeddings, fused through a hybrid strategy into a unified latent space. The framework predicts seven critical material properties, including electronic (band gap, density of states), thermodynamic (formation energy, energy above hull, total energy), magnetic (magnetic moment per volume), and volumetric (volume per atom) features, many governed by crystallographic symmetry. Experimental results demonstrated that multimodal fusion significantly outperforms unimodal baselines. Notably, the bimodal integration of image and text data showed significant gains, reducing the Mean Absolute Error for band gap by approximately 22.7% and for volume per atom by 22.4% compared to the average unimodal models. This combination also achieved a 28.4% reduction in Root Mean Squared Error for formation energy. The full trimodal model (tabular + images + text) yielded competitive, and in several cases the lowest, error metrics, particularly for band gap, magnetic moment per volume and density of states per atom, confirming the value of integrating all three modalities. This scalable, modular framework advances materials informatics, offering a powerful tool for data-driven materials discovery and design.

Abstract
Startups are vital to the economy and the digital future and are creators of around 50% of new jobs. Some studies indicate that around 90% of startups fail in their first months, mainly because they focus on launching products or services without adequate market validation. In addition, they have little or no experience in organisational management and lack the resources to apply quality models, which hinders their ability to face the challenges of a highly volatile and competitive environment. Therefore, this paper proposes the LightStartup framework, focused on startups in the service sector. LightStartup provides a lightweight, consistent and formalised process model, a process assessment model and a maturity model based on the ISO/IEC 33000 standard. LightStartup accompanies companies in transitioning from an informal management style to a formal and long-lasting management system, covering the management of services, people, customers and organisational governance.

Abstract
Purpose This study aims to explore how technology-enabled services influence the overall experience of participants in running events by applying a structured service design methodology. Specifically, it examined how recreational runners engage with technology-enabled services throughout the customer journey of a running event, and how the application of the MINDS method contributes to enhancing the runners' experience. Design/methodology/approach Thirty-nine running event participants were interviewed to explore their experiences. The interviews took place in Greece in 2023, across various mass-participation events from marathons to 5K city races. Using the Management and INteraction Design for Service (MINDS) method, qualitative data were thematically analyzed. Findings The study identified how recreational runners interact with technology-enabled services across the pre-, during-, and post-event stages. Using the MINDS method, participants' experiences were mapped to reveal emotional touchpoints, service gaps, and opportunities to enhance the event experience. These findings were translated into service design proposals through the MINDS method, resulting in visual outputs that illustrate how technology-enabled services could be better integrated across the event journey. Originality/value This study is among the first to examine running event experiences from the participants' perspective using a service design methodology. It also contributes to the advancement of the MINDS by introducing customer journey and emotional journey extensions, offering richer insights into how participant experiences can be optimized across the event lifecycle.

Abstract
Purpose Citizen engagement plays a crucial role in transitioning to sustainable service ecosystems. While customer engagement has been extensively studied in service research, citizen engagement has received significantly less attention. By synthesizing customer and citizen engagement literatures, this study develops an integrated framework to conceptually clarify the dual role of customer-citizen engagement for sustainability. Design/methodology/approach This study builds on a systematic literature review of customer engagement literature in service research and citizen engagement literature. Following a theory synthesis approach, we qualitatively analyzed 126 articles to develop an integrated conceptual framework of customer-citizen engagement for sustainability through a process of abductive reasoning. Findings The analysis showed that customer engagement and citizen engagement literatures have developed mostly separately but provide complementary views. While the customer engagement literature has traditionally focused on business-related facets, such as engagement with brands, the citizen perspective broadens the engagement scope to other citizens, communities and society in general. The integrated framework highlights the interplay between citizen and customer roles and the impact of their relationships with multiple objects on sustainability. Originality/value This integrated framework contributes to advancing our understanding of customer-citizen engagement, broadening the scope of subject-object engagement by examining the interplay between these roles in how they engage for sustainability and moving beyond the traditional dyadic perspective to a multi-level perspective of service ecosystems. This framework also enables the development of a set of research directions to advance the understanding of engagement in sustainable service ecosystems.