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The paper aims to understand why and how paratextual elements are included in annual reports, hence how meaning is made through the workings of language and imagery.

A comprehensive framework of analysis, combining Genette’s paratextual elements with Barthes’ rhetoric and denotation and connotation concepts, is applied to the case study of the dstgroup, a Portuguese engineering and construction group.

The study demonstrates the potential of the annual report as a communication tool between an organisation and its stakeholders. The framework of analysis evidences that the paratextual elements highlight and supplement accounting information and that the denotative and connotative meanings associated with them make visible and enhance intangible features of the organisation.

The paper extends theories from other interdisciplinary fields to accounting communication and proposes a comprehensive framework that combines the writings of Genette and Barthes. By exploring the Portuguese under-researched context, it also adds to the literature by analysing the rationales and choices of the preparers on the inclusion of paratextual elements in annual reports.

Este artículo pretende entender por qué y cómo se incluyen elementos paratextuales en los informes anuales y, cómo se construye el significado a través del funcionamiento del lenguaje y las imágenes.

Se desenvolvió un marco de análisis global, que combina los elementos paratextuales de Genette y los conceptos de retórica y denotación y connotación de Barthes. Este marco se aplicó al estudio de caso del grupo dst, un grupo portugués de ingeniería y construcción.

El estudio muestra el potential del informe anual como herramienta de comunicación entre una organización y sus grupos de interés. El marco de análisis evidencia que los elementos paratextuales resaltan y complementan la información contable y que los significados denotativos y connotativos asociados a ellos hacen visibles y realzan rasgos intangibles de la organización.

Este artículo extiende teorías de otros campos interdisciplinarios a la comunicación contable y propone un marco global que combina los escritos de Genette y Barthes. Explorando el contexto portugués, insuficientemente investigado, también se añade a la literatura mediante el análisis de las motivaciones y opciones de los preparadores de los informes anuales sobre la inclusión de elementos paratextuales.

This study aims to contribute to social identity theory in tourism by exploring the reflections of Chinese tourists visiting North Korea and how they negotiate their intergroup identity in this similar-others destination.

Data were collected via online platforms and in-depth interviews. A qualitative approach, i.e. thematic analysis, was used to analyse the two sets of data.

Results showed that when encountering North Koreans perceived as similar others amid the social, economic and political environments in which they were embedded, Chinese tourists often categorised themselves as ordinary tourists, preferentially treated tourists and vicarious tourists based on intergroup similarities to North Koreans. They also performed intergroup comparison to boost their self-esteem at group and collective levels and developed corresponding strategies to generate distinct emotional group commitments.

It is recommended that destinations reinforce the friendly and unique relationship with their similar-others source markets to improve their attractiveness. Destinations should also strive to enhance the experience of tourists from their similar-others markets by arousing their positive collective-level affection, emotional resonance and nostalgic memories and avoiding negative emotions.

This study offers a theoretical framework analysing the features of tourists’ social identities while visiting a similar-others destination, contributing to our understanding of the interactive and contingency nature of social identity in tourism, and responding to the call for addressing the broader social contexts in which tourists’ group identity is embedded.

本文致力于探索赴朝中国游客的反思以及他们在这个“类似他者”目的地如何协商群际身份, 以对旅游领域的身份认同理论做出贡献。

本文运用主题分析方法; 资料来源于网络文本和深度访谈。

当中国游客面对被视为“类似他者”的朝鲜人时（具有相似的社会、经济和政治环境）, 他们会根据与朝鲜人的群际相似性, 将自我分类为“普通游客”、“受优待者”和“过来人”三类。此外, 他们还会通过群际比较来提高群体层面和集体层面的自尊, 并且采取对应策略以产生不同的群体承诺。

本文提出了一个分析游客访问“类似他者”目的地时的社会认同的理论框架, 对理解旅游中的社会认同的互动性和偶然性做出了贡献, 并响应了在考察游客群体认同时关注其所处的更广泛的社会背景的呼吁。

目的地应该强化它们与“类似他者”客源市场之间友好且独特的关系, 以提升自身吸引力。目的地还应该唤醒游客积极的集体情感和怀旧, 产生主客情感共鸣, 并避免负面情绪, 以尽力提升来自“类似他者”客源地的游客的体验。

Este estudio pretende contribuir a la teoría de la identidad social en turismo mediante la exploración de las reflexiones de los turistas chinos que visitan Corea del Norte y cómo negocian su identidad intergrupal en este destino similar a otros.

Los datos se recogieron mediante plataformas en línea y entrevistas en profundidad. Se utilizó un enfoque cualitativo a través de análisis temático para analizar los dos conjuntos de datos.

Los resultados mostraron que, al encontrarse con norcoreanos percibidos como otros similares en el entorno social, económico y político en el que estaban integrados, los turistas chinos a menudo se categorizaban a sí mismos como turistas ordinarios, turistas con trato preferente y turistas vicarios basándose en las similitudes intergrupales con los norcoreanos. También, realizaban comparaciones intergrupales para aumentar su autoestima a nivel grupal y colectivo, y desarrollaban las estrategias correspondientes para generar distintos compromisos emocionales grupales.

Se presenta un marco teórico en el que se analizan las características de las identidades sociales de los turistas que visitan un destino similar a otro, lo que contribuye a nuestra comprensión de la naturaleza interactiva y contingente de la identidad social en turismo y responde a la necesidad de abordar los contextos sociales más amplios en los que se inserta la identidad de grupo de los turistas.

Se recomienda que los destinos refuercen las relaciones amistosas y únicas con sus mercados emisores similares para mejorar su atractividad. Los destinos deberían esforzarse por mejorar la experiencia de los turistas de sus mercados emisores similares, estimulando su afecto positivo a nivel colectivo, su resonancia emocional y sus recuerdos nostálgicos, y evitando las emociones negativas.

The aim of this research is to analyze the territorialization strategy developed by the Spanish brewing company Cruzcampo through its campaign #ConMuchoAcento (#With a strong accent) launched in January 2021.

The work is framed within the case study methodology. Semiotics will be the discipline used to establish the set of cultural units or signs that the company puts into play in its campaign #ConMuchoAcento.

Cruzcampo beer makes use of place branding by highlighting the Andalusian accent as a way of creating a unique positioning strategy. By doing so, the brewing company faces the issue of being associated with the negative Andalusian stereotype, sometimes regarded as if it were uneducated and low class. The use of dialectic must be seen as a step further in place branding strategy since it brings locality to the commercial message.

The social effects of the cultural units brought into play by the #ConMuchoAcento campaign remain to be analyzed, that is, the political dimension of this exercise of signifying agency of Andalusian culture. In other words, it remains to be seen how the accent represents that romantic Andalusian ideal of “authenticity” as that form of subjectivity at the margins of the cultural and rational organization of modern global capitalism.

This study is one of the first to be conducted on the multi-award-winning #ConMuchoAcento campaign. Furthermore, it will analyze the place branding strategy carried out by the brand from a semiotic perspective.

This study examines three significant collaborative journalism projects in the Americas: The Panama Papers, from the United States-based International Consortium of Investigative Journalists (ICIJ); “América Latina, Región de Carteles,” by Colombian-based Connectas; and the first phase of the Brazilian-based project, Comprova, supported by Brazilian Association of Investigative Journalists (Abraji) and First Draft. The work investigates what encompasses collaborative journalism; and explores whether it is a recent phenomenon of the news ecosystem, a consequence of the institutional crisis of journalism, and if it is influenced by a network-based and platformed society. A mixed-method approach is applied in a three-stage analysis: (1) desk research; (2) quantitative content analysis; and (3) qualitative semi-structured in-depth interviews. To gain a broader picture of the organizations and their respective projects, documental and bibliographical research was carried out with a focus on data from press releases, corporate reports, and articles published on the websites of the organizations coordinating the projects. Furthermore, a quantitative content analysis of 10 news articles published by each of these collaboration partnerships was completed. Finally, qualitative semi-structured in-depth interviews were conducted with the directors, managers, and professional journalists’ part of the organizations and project. This study emphasizes the importance of collaborative practices, demonstrates how collaborative practices contribute to a new modus operandi of the news ecosystem; and considers why journalists and media organizations have turned to collaborative journalism as a model of production, circulation, and distribution of journalistic investigations.

This study aims to describe and analyze the differences in the linguistic styles of honest and dishonest stories.

This paper uses a descriptive study with a multivariate analysis of linguistic categories according to the story. The research analyzed 37 honest stories and 15 dishonest stories produced during actual legal proceedings through software Linguistic Inquiry and Word Count (LIWC).

The authors find that individuals who engage in deception use a different number of words when they narrate facts. The results suggest a need for additional investigation of the linguistic style approach because of its high applicability and detection accuracy. This approach should be complemented by other types of verbal, nonverbal and psychophysiological deception detection techniques.

Among the limitations, the authors consider length of the stories should be considered and scarce scientific literature in Spanish to compare with outcomes in English.

This research highlights the relevance to include linguistic style in real contexts to differentiate honest and dishonest stories due to objectivity and agility to implement.

Understanding deception as a social behaviour and its psychological processes associated are elements that contribute to people and justice to comprehend it.

Analyzing real statements and discriminate differences in linguistic style, contribute to understand deeply this important behaviour to propose new methodologies and theories to explain it.

Using sentiment analysis (SA), this study aims to examine the impact of COVID-19 on mental health and virtual learning experiences among 1,125 students at a public Argentinean faculty.

A study was conducted during the COVID-19 pandemic, surveying 1,125 students to gather their opinions. The survey data was analysed using text mining tools and SA. SA was used to extract the students’ emotions, views and feelings computationally and identify co-occurrences and patterns in related words. The study also examines educational policies implemented after the pandemic.

The prevalent emotions expressed in the comments were trust, sadness, anticipation and fear. A combination of trust and fear resulted in submission. Negative comments often included the words “virtual”, “virtual classroom”, “virtual classes” and “professor”. Two significant issues were identified: teachers’ inexperience with virtual classes and inadequate server infrastructure, leading to frequent crashes. The most effective educational policies addressed vital issues related to the “virtual classroom”.

Text mining and SA are valuable tools for decision-making during uncertain times, such as the COVID-19 pandemic. They can also provide insights to recover quality assurance processes at universities impacted by health concerns or external shocks.

The paper makes two main contributions: it conducts a SA to gain insights from comments and analyses the relationship between emotions and sentiments to identify optimal educational policies. The study pioneers exploring the link between emotions, policies and the pandemic at a public university in Argentina. This area of research still needs to be explored.

This study aimed to develop an adapted collaborative governance model for aviation human resource development in Indonesia's approved training organisations (ATO), considering the expected changes in the industry due to advanced technologies. The model, based on Ansell and Gash's approach, emphasizes multi-stakeholder collaboration to ensure workforce development aligns with industry and regulatory standards and accommodates technological advancements.

Qualitative methods, such as in-depth interviews and focus group discussions, were employed to collect and analyse data.

The results indicated that collaborative governance is a valuable tool for cultivating competent human resources and facilitating industry improvement in the face of rapid technological change.

The proposed model contributes significantly to the field by promoting inclusive and effective human resource development through the Centre for Aviation Human Resource Development (CAHRD), thereby preparing the Indonesian aviation industry for the impact of advanced technologies. Furthermore, this study contributes to the enhancement of Ansell and Gash's collaborative governance theoretical framework by effectively addressing its empirical gaps concerning vocational education and training challenges within Indonesia's air transportation sector.

The purpose of this paper is to investigate the unexplored part of the historical evolution of travel agencies in Spain, from the end of the 20th century to the 21st century. When examining promotion strategies, the study focuses on the change in marketing and public relations strategies based on the incorporation of information and communication technologies and, in particular, the use of the internet.

This study draws on a qualitative analysis of the different strategies used by traditional agencies and online agencies in Spain from the mid-19th century to the present. This analysis shows how traditional communication strategies survived at the beginning of the 21st century, together with other more innovative ones, while some disappeared, being eliminated by the new online travel agencies, which created a particular conception of marketing and communication. This paper is divided into the following parts: the introduction; the beginnings of travel agency promotion in the 20th century; the evolution of promotion in travel agencies since the late 20th century; communication innovation at the beginning of the 21st century; online travel agencies; and conclusions.

This study shows that although online agencies did not manage to position themselves with a large turnover, they generated advantages and sharpened their imagination to create a new, more economical advertising model, eliminating the costs of public relations and advertising campaigns. In addition, they allowed clients to have greater independence when making their reservations, while enabling them to monitor the tastes of potential and real clients and add blogs so that consumers could express their degree of satisfaction with the product or services provided by the agency.

The focus of attention is the travel agency sector in Spain and, more specifically, communication. Studies on travel agencies and their marketing have been very scarce and partial, impeding professionals in the tourism sector from having a broad vision to direct their promotional and public relations actions. The originality of this article lies in its making a comparison between two different visions of tourism marketing and, specifically, of travel agencies, that is, the traditional vision and the innovative one. It thus helps all professionals in the sector to value and improve their marketing and communication strategies.

The purpose of this research is to increase academic understanding of the relationship between systems' political identity and their viability, and to contribute to anarchist-cybernetics by examining the idea of organization proposed by Malatesta using Viable Systems. The research also develops the understanding of the relationship between Viable Systems and the environment.

The author developed a content analysis method that uses dynamic analysis, identifying how some variables affect others, and data is analysed using the Viable Systems Model. The author used Dynamic Causal Diagrams and the Viable System Model to draw conclusions and build theory. The author examined 137 documents produced by Errico Malatesta, studying in detail 39 documents containing the researched concepts.

The article identifies the literature, proposes an organizational theory for society and for cooperatives, strongly grounded in both, self-management and control. It presents a theory of self-management as a balancing effort to the control exercised by the external economic, political and societal forces of the environment. The literature also shows a form of organization that can be interpreted using the VSM framework. The ideas about self-management found in the literature, extend to economics, social theory, ethics, organizations, management and even operations management. The article finishes proposing a set of committees linked to the VSM structure, and successfully bridges anarchism and organizational cybernetics.

The article presents a novel method of systems analysis for the study of literature. It discovers the theory proposed by Malatesta not identified previously. Using the VSM framework, the ideas presented by the author, are translated into the organizational identity, and the operation of cooperatives. It makes an important contribution to anarchist-cybernetics.