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There is an ongoing discussion on tools that can lead to sustainable tourism, as well as attempts to implement them. In the selection of tools, the attitudes of residents – local stakeholders and their degree of acceptance of such tools should be analysed and taken into account. Some cause conflicts, and hence, the purpose of this study is the comparative analysis of three cities (Prague, Krakow and Braga).

Analysis of the basic types of conflicts was conducted using the division proposed by Moore. The research was conducted among residents – experts representing the tourism sector. Based on the literature review, three hypotheses were formulated. Statistical tests were used to analyse the results.

The results showed a strong impact of the conflict of information and the interests of those dependent on the degree of development of the city’s tourist function. It was established that in the process of achieving sustainable tourism, to minimize conflicts, the following are necessary: paying attention to communication and the involvement of local communities, creating attractions that benefit both residents and visitors, measuring and monitoring tourist traffic, supporting initiatives for new tourist offers and initiating discussions on development problems, and setting common goals for all residents.

The research was conducted during the pandemic and is based on the opinions of experts indicated by the city authorities. While the attitudes of the inhabitants towards the development of tourism were recognized in earlier studies, the awareness of tourists and their readiness to accept limitations related to respecting the needs of the inhabitants were not examined. This aspect may be an interesting direction for further research. A limitation of this research is the small scope of the study, caused both by the restrictions in force during the research period (related to the COVID-19 pandemic) and also by the inability to conduct in-depth interviews with experts. It should also be noted that among the experts participating in the research were tourist entrepreneurs directly interested in rebuilding tourism after the pandemic. Due to this, their opinions may have been biased, but there is no way to prove or disprove this. However, the answers gathered were considered collectively; therefore, the opinions obtained were considered to be objective. Attempts to balance tourism so far have focused mainly on limiting the access of tourists to attractions and tourist areas and introducing (or increasing) admission fees. It is still too early to assess the effectiveness of such tools, hence the lack of scientific analyses of implemented tourism policies.

The role and tasks of institutions managing tourism in cities will probably also change, in particular, so-called destination management organizations. The current declarations indicate the need to respect inhabitants and take measures to limit conflicts arising in the context of the development of the tourist function. However, there is no empirical evidence of the positive results achieved.

The results will allow the implementation of tourism balancing tools that are accepted by the local community.

The selection of the historical cities and the posing of a research problem based on the same tool allowed for comparative inference. The results can help shape tourism management in cities and the choice of tools for their sustainable development.

关于实现可持续旅游的工具以及运用这些工具的尝试始终是学界热议的话题。 在选择工具时, 应当分析和考虑居民和当地利益相关者的态度以及他们对工具的接受程度, 因为有些会引起冲突。基于此, 本文的目的是对三个城市（布拉格、克拉科夫、布拉加）的居民-当地利益相关者冲突进行比较分析。

本文采用摩尔提出的划分方法对冲突的基本类型进行了分析。 该研究是在居民——代表旅游部门的专家中进行的。文章基于文献综述提出了三个假设, 并 使用统计测试来分析结果。

结果表明, 信息冲突和利益冲突的强烈影响取决于城市旅游功能的发展程度。在实现可持续旅游的过程中, 为了尽量减少冲突, 有必要采取以下措施：注重当地社区的参与和沟通, 创造有利于居民和游客双方的景点, 测量和监测旅游流量, 支持旅游产品创新并发起针对发展问题的讨论, 同时为所有居民设定共同目标。

本文选择历史名城作为案例地, 加之基于同一工具提出的研究问题, 使得本研究具备用于比较推断的条件。 研究结果有助于塑造城市的旅游管理以及引导可持续发展工具的选择。

Hay un debate en curso sobre las herramientas que pueden conducir al turismo sostenible, así como los intentos de implementarlas. En la selección de herramientas, se deben analizar y tener en cuenta las actitudes de los residentes – agentes interesados locales y su grado de aceptación de dichas herramientas. Algunas provocan conflictos, de ahí que el objetivo de este artículo sea el análisis comparativo de tres ciudades (Praga, Cracovia, Braga).

El análisis de los tipos básicos de conflictos se realizó utilizando la división propuesta por Moore. La investigación se llevó a cabo entre residentes, expertos que representan el sector turístico. A partir de la revisión de la literatura se formularon tres hipótesis. Se utilizaron pruebas estadísticas para analizar los resultados.

Los resultados mostraron un fuerte impacto del conflicto de información y los intereses de quienes dependen del grado de desarrollo de la función turística de la ciudad. Se estableció que en el proceso de lograr un turismo sostenible, para minimizar los conflictos es necesario: prestar atención a la comunicación y a la implicación de las comunidades locales, crear atractivos que beneficien tanto a los residentes como a los visitantes, medir y monitorear el tráfico turístico, apoyar iniciativas de nuevas ofertas turísticas e iniciar debates sobre los problemas de desarrollo, y establecer objetivos comunes para todos los residentes.

La selección de las ciudades históricas y el planteamiento de un problema de investigación basado en la misma herramienta permitieron realizar una inferencia comparativa. Los resultados pueden ayudar a configurar la gestión del turismo en las ciudades y la elección de herramientas para su desarrollo sostenible.

Properly planned road illumination systems are collectively a public wealth and the commissioning of such systems may require extensive planning, simulation and testing. The purpose of this simulative work is to offer a simple approach to facilitate luminance-based road lighting calculations that can be easier to comprehend and apply to practical designing problems when compared to complex multi-objective algorithms and other convoluted simulative techniques.

Road illumination systems were photometrically simulated with a created model in a validated software platform for specified system design configurations involving high-pressure sodium (HPS) and light-emitting diode (LED) luminaires. Multiple regression analyses were conducted with the simulatively obtained data set to propound a linear model of estimating average luminance, overall uniformity of luminance and energy efficiency of lighting installations, and the simulatively obtained data set was used to explore luminaire power–road surface average luminance characteristics for common geometric design configurations involving HPS and LED luminaires, and four categories of road surfaces.

The six linear equations of the propounded linear model were found to be well-fitted with their corresponding observation sets. Moreover, it was found that the luminaire power–road surface average luminance characteristics were well-fitted with linear trendlines and the increment in road surface average luminance level per watt increment of luminaire power was marginally higher for LEDs.

This neoteric approach of estimating road surface luminance parameters and energy efficiency of lighting installations, and the compendia of luminaire power–road surface average luminance characteristics offer new insights that can prove to be very useful for practical purposes.

Sustainable development (SD) is vital in alleviating poverty, hunger and disease (PHD). The purpose of this study is to present a guiding framework with pathways targeting the sustainability challenges concerning PHD based on urban planning and design literature.

A narrative review and content analysis of 27 articles published by 11 journals indexed in Scopus were conducted using bibliometrics analysis.

The study’s findings discuss contemporary normative planning and design ideas and their ability to alleviate PHD. Considering these findings, the authors recommend that urban planning and design implementation processes carefully pursue the United Nations Sustainable Development Goals (SDGs) and Vision 2030 by tracking qualitative metrics that consider social, cultural and spiritual well-being.

The contribution is to propose a conceptual framework for alleviating hunger, poverty and disease through Vision 2030. Practitioners and policymakers can use this framework to assess the impact of their actions. Hunger, poverty and disease research could be guided by this framework to identify and prioritize best practices in cities of the Global South.

This paper aims to analyse residents’ perceptions of tourism growth in Porto prior to the COVID-19 pandemic, aiming to determine the most appropriate strategies to mitigate negative tourism impacts. Studies on resident perceptions of tourism impacts are still scarce, particularly the ones addressing the topic in the context of Portuguese urban tourism areas.

Data was collected through an online survey, focusing on three categories of impacts: (i) economic, (ii) sociocultural (iii) and spatial-environmental, and the respective mitigation strategies, analysed from the perspective of Porto’s residents. Descriptive and bivariate statistics – T-test and Eta correlation – were used to analyse the collected data.

Respondents who live in the city centre experience specific tourism impacts more negatively, when compared to those living outside the inner-city area. Furthermore, no strong correlation is found between the said impacts and the respective mitigation strategies. However, creating awareness among tourists about acceptable behaviour in shared spaces is the strategy that stands out, as it has a medium correlation with all three impact categories. Most impact-strategy associations are weak, meaning that the defined strategies are not the most case-appropriate, which is something that policymakers should address.

To the best of the author’s/authors’ knowledge, this is the first study to adopt this approach in tackling the negative impacts of rapid tourism growth in Porto.

No country is free from financial crime issues. Therefore, this paper aims to discover how to control financial crime from the perspective of national culture.

This study conducted a bibliometric approach and systematic literature review analysis of 47 publications in the Scopus database.

Bibliometric and content analyses show that national culture is more often associated with tax evasion, money laundering and corruption. The role of national culture is less investigated currently in the schemes of financial statement crime, workplace fraud and cybercrime. Overall, the study concludes financial crime can be prevented by developing a culture that supports anti-fraud measures. These include individualized country profiles, feminism, low power distance, tolerance for uncertainty, short-term orientation and restraint.

This research provides clear knowledge of the role of the six dimensions of national culture in fighting financial crime. Finally, this study is also valuable for decision-making in designing more effective financial crime prevention programs.

Night lighting reflects the prosperous development of economic and the increasingly rich and colorful cultural life. Currently, various technical standards, protocols and management specifications have been developed to build a safe, comfortable and economical lighting environment. However, prevailing evaluation systems focus on objective indexes of illumination and have ignored environmental characteristics and subjective feelings and lacked consideration of regional culture, economic benefit, management and maintenance. In this context, a lighting evaluation system combining subjective and objective is proposed for the first time in this study to explore approaches to guide the development of a healthy and comfortable urban night-time environment.

Existing research and relevant lighting standards are analyzed and an evaluation model with a logical hierarchy is constructed by combining with the evaluation theory that is set based on people and the environment. The index weights were scientifically determined on the basis of the analytic hierarchy process (AHP) and fuzzy comprehensive evaluation method. The rationality and validity of the proposed evaluation system is verified in accordance with field projects and case studies.

Taking into account traditional and cultural factors, the evaluation model established has an acceptable accuracy. Evaluation based on subjective-objective combination can provide a scientific basis for the management and optimization of night lighting.

The proposed evaluation system can serve as a guiding reference for other areas of cultural identity and esthetic perspective.

This paper aims to understand consumption values buying from informal retail markets (i.e., street vendor retailing). It also explores why consumers prefer daily necessary goods from the informal compared to the formal retail market (such as supermarkets, retail chain outlets and e-commerce).

Employing the qualitative research approach, this study collected data from nine respondents in two areas in Malaysia. Data were collected using semi-structured interviews and analysed using the thematic analysis technique. Only representative verbatim codes were presented under five themes of consumption value theory.

Consumers are triggered by the convenience, ease, and exclusive products (conditional value), friendly and known relationship with informal sellers, as well as the availability of some particular food items (emotional value) and lower price and freshness of groceries (functional value) while buying from informal compared to formal retail vendor.

This study provides knowledge implications to the consumption value theory. Functional, emotional, and conditional values are the dominant components of purchase behaviour in informal compared to formal retail channels. Social values are common, whereas epistemic value is more substantial in formal retailing.

Findings are helpful for informal retail businesses to understand consumers' buying behaviour. Informal retail owners should ensure that commodities are fresh, highly affordable and available in the local communities. Building a friendly relationship with consumers would be a key to the success of this retail sector.

Authorities should support informal sellers to set up mobile retail stores in residential areas. This effort would offer greater convenience to both parties in informal businesses and ensure informal sellers' financial and social well-being.

Despite the widespread acceptance of buying goods from informal retail vendors, research on consumption value in informal retailing is largely overlooked. Previous research primarily deals with formal market phenomena due to their size and economic contribution. Consequently, current literature lacks an understanding of why consumers prefer to buy from informal retail vendors for their daily groceries when the formal retail channel could fulfil similar needs. Using a qualitative research design, this research uncovers consumers' buying motives from informal compared to formal vendors.

The field of broad-based employee ownership within corporations is a specific application of the foundational topic of property ownership. It is situated at the intersection of a broad range of scholarly disciplines including economics, law, finance and management. Each discipline contributes vocabulary and distinctions describing this field. That broad spectrum of disciplinary inquiry is a strength but it also lends a “ships passing in the night” quality to discussions of employee ownership. This paper attempts to unravel the narrative diversity surrounding this topic. Four meanings of ownership are introduced. Those meanings are in turn embedded within two abstract models of the corporation; the corporation as property and the corporation as social institution.

There is no experimental design The paper presents a conceptual overview and introduces a taxonomy of four meanings and two models of ownership.

Four meanings of ownership are introduced. The meanings are ownership as compensation, investment, retirement and membership. Those meanings are in turn embedded within two abstract models of the corporation; the corporation as property and the corporation as social institution.

No hypotheses are advanced. This is not a research paper. A conceptual overview that makes use of taxonomy of meanings and models is introduced to help clarify confusions abundant in the field of employee ownership. Readers may differ with the categories of meanings and models introduced in this conceptual overview.

The ambition of the paper is to describe the various meanings and models of employee ownership presently in use in both academic and applied settings. It is not necessary or desirable to assert the primacy of a single meaning or model in order to achieve progress. The analysis provided here surfaces a range of assumptions about ownership that have heretofore been implicit in both scholarship and in practice. Making those assumptions explicit should prove useful to both scholars and practitioners of employee ownership.

The concept of employee ownership enjoys a relatively broad appeal with the public. Among the academic disciplines that have trained their lights upon it, a more mixed reception prevails. Much of the academic and policy controversy derives from confusion about the nature and structure of employee ownership. This paper attempts to address that confusion by presenting a taxonomy of meanings and models that may prove useful for future research.

This study is one of the first efforts to comprehinsively map the various meanings and models of broad-based employee ownership.

This paper aims to explore how the role of the perception of good public governance reduces tax evasion (TE). Besides, this study investigates whether the nexus of public governance and TE differs between developed and developing economies.

Apart from the ordinary least squares (OLS) model, this study uses the linear mixed modeling technique. The World Governance Indicators and the multiple causes estimation (MIMIC) method are used to measure public governance. The shadow economy is used as a proxy for TE.

The results show that people's perceptions of public governance and the quality of government institutions are core elements that influence tax-evasion behavior. Besides, the rule of law (RoL) and political stability (PS) significantly impact tax-evasion behavior in developing countries. Nevertheless, the RoL, the control of corruption and PS are the most critical tax-evasion determinants among public governance indicators for developed countries. Regulatory quality shows a substantial positive relationship with TE in developed but not developing countries.

This paper provides a guide for policymakers on reducing tax-evasion behavior by paying more attention to maintaining the RoL and PS and fighting corruption. Additionally, this study highlights the importance of people's perceptions of the government's pursuit of the above policy-related improvements, which, in turn, affect their tax behavior.

To the best of the authors’ knowledge, this study is the first to explore the role of people's perceptions of improvements in public governance and how this can reduce TE behavior in developed and developing economies. Unlike prior studies, this study used the linear mixed model method, which is more advantageous than OLS and produces robust estimators.

This interdisciplinary study re-evaluates the Sungai Melaka flood mitigation project’s impact on community success in Malaysia’s UNESCO World Heritage site, broadening the definition of success considering historical and cultural significance. This study aims to revisit success metrics, focusing on the project’s influence on people’s interactions, cultural well-being, social cohesion and heritage preservation.

This study explored visitors’ reviews of their experience visiting Sungai Melaka in several data collection stages. The first data collection involved a Web survey posted on Facebook to capture diverse perspectives of the population and grasp the core strand of knowledge to focus on the second data collection, the questionnaire. The final stage involved interviews to generate rich qualitative data.

The findings of this study revealed that the impact exceeded tangible outcomes, as the project impacted people’s interactions and practices. This research assesses cultural benefits, incorporating these indicators into evaluating cultural ecosystem services by capturing local visitors’ and communities’ perceptions, preferences and behaviours. The findings found that other project success attributes include identities, capabilities and experience, further defining learning, health, economics, connection to nature and symbolism.

This research explores the meaning of project success beyond the traditional metrics by capturing success from the users’ perspectives and people’s interaction and their impact on culture and well-being. The cultural ecosystem services framework used in this study is applied to explore the interactions between people and the facility and its effect on the people.