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This study aims to explore the dimensions of perceived value of tourists with disabilities at heritage sites. Second, it examines the differences in the precedents of satisfaction and loyalty among tourists with disabilities in two different World Heritage Sites (WHS).

The sample consists of 150 and 184 questionnaires given to tourists with disabilities in Ecuador’s WHS of Quito and Cuenca, respectively. To test the hypotheses, data were analysed using confirmatory factor analyses and structural equation modelling.

This study suggests a five-dimensional structure for perceived value of tourists with disabilities in WHS. However, differences in the behaviour of people with disabilities are found depending on the specific WHS. While the perceived value factors that determine satisfaction are different according to the WHS, the loyalty precedents remain the same.

This study contributes to the formulation of actions and strategies towards a more sustainable and inclusive future, where all tourism stakeholders in WHS have role. By understanding the behaviour of tourists with disabilities, these stakeholders will be more informed about the destinations’ elements that need to be improved and enhanced to satisfy this loyal market segment.

Although the importance of accessible tourism is widely recognised, there is a dearth of literature investigating the behaviour of tourists with disabilities in heritage destinations. This study proposes a model to understand the role of perceived value in cultural heritage destinations.

The purpose of this paper is to investigate how a substantial organization gradually builds a management accounting system from scratch, changing its accounting routines by learning processes. The paper uses the experiential learning theory and the concept of learning style to investigate the learning process during management accounting change. The study aims to expand the domain of management accounting change theory to emphasize the learning-related aspects that can constitute it.

The paper provides an interpretation of management accounting change based on the model of problem management proposed by Kolb (1983) and the theory of experiential learning (Kolb, 1976, 1984). The study is based on a 14-year longitudinal case study (1994‐2007). The case examined can be considered a theory illustration case. Data were obtained from a broad variety of sources including interviews, document analysis and adopting an interventionist approach during the redesign of the costing system.

The paper contributes to two important aspects of management accounting change. First, it becomes apparent that the costing information change was not a discrete event but a process of experience and learning conducted through several iterations of trial-and-error loops that extended over the years. Second, the findings reveal that the learning process can alter management accounting system design in a radical or incremental way according to the learning style of the people involved in the process of change.

Because of the adopted research approach, results could be extended only to other organizations presenting similar characteristics. Several further areas of research are suggested by the findings of this paper. In particular, it would be of interest to investigate the links between learning styles and communication and its effect on management accounting change.

The paper includes implications for the management of learning during management accounting change, to improve the efficiency and effectiveness of this process.

This paper is one response to the call for an interdisciplinary research approach to the management accounting change phenomena using a “method theory” taken from the discipline of management to provide an explanation of the change in management accounting. In respect of the previous literature, it provides two main contributions, namely, the proposal of a model useful both to interpret and manage learning processes; the effect of learning style on management accounting routines change.

This paper presents a comparative study of different stator-segmentation topologies of a permanent magnet synchronous machine (PMSM) used in traction drives and their effect on iron losses. Using stator segmentation allows one to achieve more significant copper fill factors, resulting in increased power densities and efficiencies. The segmentation of the stators creates additional air gaps and changes the soft magnetic material’s material properties due to the cut edge effect. The aim of this paper is to present an in-depth analysis of the influence of stator segmentation on iron losses. The main goal was to compare various segmentation methods under equal excitation conditions in terms of their influence on iron loss.

A transient finite element method analysis combined with an extended iron-loss model was used to evaluate discussed effects on the stator’s iron losses. The workflow to obtain a homogenized airgap length accounting for cut edge effects was established.

The paper concludes that the segmentation in most cases slightly decreases the iron losses in the stator because of the overall reduced magnetic flux density B due to the additional air gaps in the magnetic circuit. An increase of the individual components, as well as total power loss, was observed in the Pole Chain segmentation design. In general, segmentation did not change the total iron losses significantly. However, different segmentation methods resulted in the different distortion of the magnetic field and, consequently, in different iron loss compositions. The analysed segmentation methods exhibited different iron loss behaviour with respect to the operation points of the machine. The final finding is that analysed stator segmentations had a negligible influence on the total iron loss. Therefore, applying segmentation is an adequate measure to improve PMSMs as it enables, e.g. increase of the winding fill factor or simplifying the assembly processes, etc.

The influence of stator segmentation on iron losses was analysed. An in-depth evaluation was performed to determine how the discussed changes influence the individual iron loss components. A workflow was developed to achieve a computationally cheap homogenized model.

This study aims to highlight the impact of altruistic-self and hunger awareness on socially responsible food consumption through the lens of self-awareness and self-congruity theories due to the great challenge of Sustainable Development Goal 2: Zero Hunger.

A survey was conducted with a sample of 812 respondents. Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA) confirm each variable's structure through the measurement model and test the hypothesis to support a structural model.

The results highlight that the combination of altruistic-self and hunger awareness (AS-HA congruence) drives consumers to execute socially responsible food consumption. Meanwhile, consumers' food-saving attitude mediation translates to the attitude towards responsible and ethical use increasing socially responsible food consumption, a contextual development in the theory of congruence. Conversely, hunger awareness is not confirmed as significantly influencing socially responsible food consumption.

This research provides valuable insights for academicians and practitioners in developing food waste management strategies that can be implemented to reduce food wastage.

Food waste is a global concern and is challenging for many manufacturing, distribution and individual wastage levels. However, food wastage by consumers is one of the most critical problems which can be minimised with awareness and attitudinal changes in behaviour as a form of socially responsible consumption.

This study was designed to specifically explore confirmation and perceived usefulness associated with mobile food ordering apps (MFOAs) in consideration of their impacts upon attitudes, satisfaction and intention to continuously use.

The research utilized the convenience sampling to gather data from 250 respondents having prior experience with MFOAs during COVID-19 pandemic period in Bangladesh. The Structural Equation Modeling technique was applied to analyze the data using SmartPLS 3 software.

This study's results showed that customers' perceived confirmation and usefulness were significant in determining their dinning attitudes. Besides, customers' dining attitudes were positively related to e-satisfaction. Finally, the customers’ continuance intention to use MFOAs was significantly influenced by their e-satisfaction.

Restaurants managers should focus on online sales through MFOAs during the pandemic period since social distancing is a key strategy to manage COVID-19. Customers should be assured that the safety measures are undertaken while delivering the food.

This study incorporated the expectation-confirmation theory and technology acceptance model and tested it in the context of MFOAs.

The purpose of this study is to analyze the influence of the emotional experience (EE) and the image of the tourist destination on the satisfaction of the domestic tourist and his behavioral intentions, represented through the word of mouth (WOM) and his revisit intention.

The information obtained through a personal survey to 382 local tourists was refined and subjected to structural equation analysis. Analyses conducted with SPSS 20.0 and AMOS 20 software confirmed the existence of interesting significant relationships.

The results show that positive destination image and different experiences are considered to be the main elements that promote positive emotions and satisfaction for tourists, leading to a higher eagerness to spread WOM recommendations and to revisit a destination. The results also verify that interactions with the difficult-replacement services and with residents create strong positive EEs for female visitors, so that they are more willing to revisit a destination than males.

Eco-destination managers should provide more difficult-replacement services and create an enjoyable and unique experience for tourists to enhance their satisfaction and positive behavioral intentions.

The results provide some important implications and insights about the marketing theory groundwork of EE and satisfaction, such as how they are to be conceptualized and established and how interactive relationships are formed among them in the ecotourism context.

El propósito del estudio es analizar la influencia de la experiencia emocional y la imagen del destino turístico sobre la satisfacción del turista nacional y sus intenciones de comportamiento, representadas a través del WOM y su intención de reinterpretación.

La información obtenida a través de una encuesta personal a 382 turistas locales fue refinada y sometida a análisis de ecuaciones estructurales. Los análisis realizados con el software SPSS 20.0 y AMOS 20 confirmaron la existencia de interesantes relaciones significativas.

Los resultados exponen que la imagen positiva de los destinos y las experiencias varias se consideraron como los elementos principales que les promocionan las emociones y satisfaciones positivas a los turistas, lo que llevan a un gran deseo de difundir boca a boca y de volver a visitar. Además, verifican los resultados que las interacciones de turistas con los servicios de reemplazo diferente y con los residentos locales les han creado las experiencias de emoción fuerte a los visitantes femeninas, entonces desean que vuelven a visitar los destinos que los masculinos.

Los directores de eco-destino deben proveer más servicios disponibles de reemplazo diferente a los turistas lo que les generan maravillosa diversa experiencia a ellos, así empodean la satisfaction y intenciones de conducta.

Los resultados proveen algunas implicaciones importantes y visiones del fundamento de la teoría del marketing de la experiencia emocional y la satisfacción como en cuál manera que se establecen o conceptualizan y como las relacciones interactivas son formada en el contexto de eco-turismo.

本研究旨在分析情感体验和旅游目的地形象对国内游客满意度及其行为意向的影响, 行为意向通过口碑推荐和目的地重游意向来表示。

通过调研382名当地游客, 对获取得信息进行提炼, 进行了结构方程分析。使用SPSS 20.0和AMOS 20软件进行分析, 证实了存在着有趣的显著关系。

结果显示, 积极的目的地形象和不同的体验被认为是促进游客积极情绪和满意度的主要因素, 从而使游客更热衷于传播口碑、推荐和重游目的地。结果还表明, 与困难置换服务机构的互动, 以及与居民的互动会为女性游客带来强烈的正向情感体验, 使得女性游客相比于男性更愿意重游目的地。

生态旅游目的地管理者应提供更多的困难置换服务, 并为游客创造愉快、独特的体验, 以提高游客的满意度和积极的行为意向。

研究结果为情感体验和满意度的营销理论基础工作提供了一些重要的启示, 例如, 在生态旅游背景下, 如何对它们进行概念化和建立, 以及它们之间如何形成互动关系。

Confronting the unveiled sophisticated structural and physical characteristics of permanent magnets, notably the samarium–cobalt (Sm-Co) alloy, This work aims to introduce a simulation scheme that can link physics-based micromagnetics on the nanostructures and magnetostatic homogenization on the mesoscale polycrystalline structures.

The simulation scheme is arranged in a multiscale fashion. The magnetization behaviors on the nanostructures examined with various orientations are surrogated as the micromagnetic-informed hysterons. The hysteresis behavior of the mesoscale polycrystalline structures with micromagnetic-informed hysterons is then evaluated by computational magnetostatic homogenization.

The micromagnetic-informed hysterons can emulate the magnetization reversal of the parameterized Sm-Co nanostructures as the local hysteresis behavior on the mesostructures. The simulation results of the mesoscale polycrystal demonstrate that the demagnetization process starts from the grain with the largest orientation angle (a) and then propagates to the surrounding grains.

The presented scheme depicts the demand for integrating data-driven methods, as the parameters of the surrogate hysteron intrinsically depend on the nanostructure and its orientation. Further hysteron parameters that help the surrogate hysteron emulate the micromagnetic-simulated magnetization reversal should be examined.

This work provides a novel multiscale scheme for simulating the polycrystalline permanent magnets’ hysteresis while recapitulating the nanoscale mechanisms, such as the nucleation of domains, and domain wall migration and pinning. This scheme can be further extended to simulate the part-level hysteresis considering the mesoscale features.

Quality of life is a concern of banking customers, but it has received little attention in studies conducted within the banking context. This study aims to investigate the influence of mindfulness on customers’ quality of life and the mediating role of service value, satisfaction and loyalty to the company in this relationship.

Three hundred banking customers participated in the survey. In this study, partial least square structural equation modeling (PLS-SEM) was used to test the relationship between the variables. Then, complementary methods were used to assess the robustness of the PLS-SEM results.

In this study, it was found that mindfulness directly influences service value, satisfaction and quality of life. Service value was also found to directly influence satisfaction. Satisfaction directly influences loyalty to the company. In addition, loyalty to the company, but not satisfaction, directly influences quality of life. However, this study did not find any evidence that service value, satisfaction and loyalty to the company mediate the influence of mindfulness on quality of life.

Banking marketing managers need to ensure that their customers have an impressive moment-to-moment experience with the services provided to support improving their quality of life.

The findings help to advance the understanding of how banks can improve their customers’ quality of life while maintaining the well-being of other stakeholders.

La calidad de vida es una preocupación de los clientes de banca, pero ha recibido poca atención en los estudios realizados en el contexto bancario. Este estudio pretende investigar la influencia del mindfulness en la calidad de vida de los clientes y el papel mediador del valor del servicio, la satisfacción y la lealtad a la empresa en esa relación.

Trescientos clientes de banca participaron en la encuesta. Este estudio utilizó la modelización de ecuaciones estructurales por mínimos cuadrados parciales (PLS-SEM) para comprobar la relación entre las variables. A continuación, se utilizó métodos complementarios para evaluar la solidez de los resultados del PLS-SEM.

Este estudio halló que mindfulness influye directamente en el valor del servicio, la satisfacción y la calidad de vida. El valor del servicio también influye directamente en la satisfacción. La satisfacción influye directamente en la lealtad a la empresa. Además, la lealtad a la empresa, pero no la satisfacción, influye directamente en la calidad de vida. Sin embargo, este estudio no encontró pruebas de que el valor del servicio, la satisfacción y la lealtad a la empresa medien la influencia de mindfulness en la calidad de vida.

Los hallazgos ayudan a avanzar en la comprensión de cómo los bancos pueden mejorar la calidad de vida de sus clientes al tiempo que mantienen el bienestar de otras partes interesadas.

Los directores de marketing bancario deben asegurarse de que sus clientes tienen una experiencia impresionante en cada momento con los servicios prestados para apoyar la mejora de la calidad de vida de los clientes.

生活质量是银行业客户关心的问题, 但在银行业范围内的研究中, 它很少得到关注。本研究旨在研究正念对客户生活质量的影响, 以及服务价值、满意度和对公司的忠诚度在这种关系中的中介作用。

三百名银行业客户参与了调查。本研究采用偏最小平方结构方程模型（PLS-SEM）来检验各变量之间的关系。然后, 本研究使用补充方法来评估PLS-SEM结果的稳健性。

本研究发现, 正念直接影响了服务价值、满意度和生活质量。服务价值也被发现直接影响满意度。满意度直接影响到对公司的忠诚度。此外, 对公司的忠诚度, 但不是满意度, 直接影响了生活质量。然而, 本研究没有发现任何证据表明服务价值、满意度和对公司的忠诚度可以调解心态对生活质量的影响。

研究结果有助于推进人们对银行如何在保持其他利益相关者福祉的同时提高客户的生活质量的理解。

银行营销经理需要确保他们的客户对所提供的服务有令人印象深刻的时刻体验, 以支持改善客户的生活质量。