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According to the theories of reasoned action and planned behavior, the precedent to any human conduct is the intention to display such conduct. People's attitudes are one of those precedents. Our work is framed within this line of research, as it seeks to analyze and explain the main determinants of attitudes towards boycotts. Thus, we understand that consumers' attitudes towards boycott behavior depend on three fundamental beliefs: perceived legitimacy of the behavior, ethical idealism towards such behavior, and finally, ethical relativism towards boycott behavior. We emphasize legitimacy since the relevance of legitimacy processes in the businessclient relationship lies in the validation of actions that allows their subjective recognition and, therefore, differentiates them from the legal nature of the acts. The research is carried out with 371 people and the hypotheses presented are verified through structural equation models. Discussion of the results and their implications contribute to a better understanding of the factors that determine the attitudes towards customer boycotts by business managers and academics.

We are in a complex and difficult period as a consequence of the pandemic caused by COVID-19. From Harvard Deusto Business Research we join the effort of the whole society to overcome this situation as soon as possible. In this sense, and with the existing limitations, we continue to work and develop our activity in order to add value to the scientific, business and university environment, ultimately contributing our grain of sand to society.The articles in this issue of Harvard Deusto Business Research include studies and research on the co-creation of value in non-profit organizations, efficiency in Ecuadorian banking sector, the perception of educational brand equity, the effect of servant leadership on radical innovation, cultural tourism and the industrial processes for gas production, distribution and supply.In the first article, professors Yolanda Díaz-Perdomo, Luis Ignacio Álvarez-González and María José Sanzo-Pérez focus their attention on the co-creation of value in non-profit organizations, a strategy that companies have already adopted in their relationships with stakeholders as a mechanism to improve the performance of their activities. In their article, they develop a scale for the co-creation of value, consisting of four basic dimensions: participation, reciprocity, learning and commitment.

Harvard Deusto Business ResearchLetter from guest Editor sector to improve its capacity. There is no doubt that health workers face enormous health challenges of their own during a pandemic. And this is in part what Foluso Philip Adekanmbi and Wilfred Isioma Ukpere set out to examine in their paper 'Promoting the Mental Health of Healthcare Workers during COVID19 Pandemic: the influence of psychosomatic problems (work-related stress), social support, fear of COVID-19 and demographics' in Nigeria. The authors note that efficient and comprehensive actions should be taken promptly to positively increase the healthcare workers' mental and social health.The paper, COVID-19 pandemic and the South African township economy: A focus on King Williams Town, Eastern Cape, South Africa, is authored by the trio of Solomon Omonona, Olabanji Oni and Olugbenga Joseph Oluwole. The paper reports that the pandemic has negatively affected micro and small businesses to such an extent that business continuity is in doubt post Covid. Post Covid-19, many businesses are unlikely to feature. Therefore, it is critical to start early to seek survival strategies for them in Nigeria. That's the argument of Uchenna Eze Benneth, Daniel Agbi Babatunde, and Oluwaseun Adenuga Ademolu in their paper -COVID-19 pandemic: a qualitative evaluation of MSMEs survival strategies in Nigeria. Their paper offers some interesting strategies for MSMEs survival.Understanding Chinese culture is critical to appreciating how its research practices are cultivated. This is the view of Martin Sposato in the paper 'A note on what do we talk about when we talk about Chinese Research?' who argues that this approach presents a clearer picture of the different cultural (Asian) influences.Patricia Vargas Portillo offers 'Brief notes on the effects of the coronavirus on e-sales of small and medium-sized companies in Spain'. Here, Patricia urges us to be circumspect in how we relate with customers these days because they have equally become wise.Enjoy the read! 254

Last year, 2020, was marked by the global coronavirus pandemic, among other factors. In addition to the damage it caused to the health of innumerable people, the pandemic has caused changed in practically all areas of life, including educational environments. In companies, it has led to a paradigm shift towards rapid and growing digitization, which, though already present, has been accelerated by the current emergency situation. In effect, an immeasurable number of disruptive changes are brewing. Since the end of 2020 and even more so in 2021, vaccines have been administered with the aim of overcoming this complex situation and gradually returning to normalcy. At Harvard Deusto Business Research, we have continued to work to advance the generation of new knowledge. In this issue, which represents the first of Volume X, numerous authors from countries throughout the world collaborate.