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This article considers recent developments in the ownership and structure of the licensed trade in the UK. A marketing analysis has been undertaken to demonstrate the ways in which the large pub owning companies have established competitive advantage over the smaller operators. Areas that the independents can use to gain trade are identified and examined. The possible impact of careful market analysis and effective use of modern technology are considered. Successful usage is described, and the sections of the trade likely to benefit most are identified. The problems of establishing a Web presence are also discussed.

This study aims to explore the components of eco-service quality at hotels and to cluster hotel customers based on their eco-service quality perceptions.

A quantitative research approach was adapted, and a survey study was performed on Russian tourists staying at the hotels located in Antalya, Turkey. Factor analysis results showed that the eco-service quality variable contains the dimensions of equipment, practice and staff and food. These factors were used to cluster hotel customers, and two groups were obtained as sensitive customers to eco-services and apathetic customers to eco-services. Cluster-based differences were identified by a series of cross-tabulations and regression analyses.

Some socio-demographic and travel choice-related differences were obtained between the customer groups. The results of regression analyses showed that the most important determinant of sensitive customers' overall satisfaction was equipment, which was followed by staff and food and practice. The only significant determinant of apathetic customers' overall satisfaction was equipment.

Hotel customers, who have different socio-demographic characteristics, are identified to have also distinct perceptions on the quality of eco-friendly equipment or services. Hence, hotel managers are suggested to develop proactive and value-generating environmentally friendly practices that appeal to different market segments. However, hotel managers should decide on prior areas and prefer low-cost options when “going green”, as some customer-groups do not notice such efforts.

From the theoretical point of view, this study is original in showing the dimensional structure of the eco-service quality construct and the impact of each dimension on hotel customers' overall satisfaction. Both theoretically and practically, the findings offer valuable implications about the behavioural tendencies of Russian tourists towards eco-hotel practices.

The purpose of this study is to further increase the understanding of disclosure practices and the interrelationship between corporate governance (CG) and corporate disclosure (CD) of firms on the Ghana Stock Exchange (GSE).

The study follows the trinary procedure of Aksu and Kosedag and uses Standard & Poor's T&D items in the construction disclosure index. Audit committee (AC) characteristics are the governance attributes. The study used a random effect panel regression analysis to establish the relationship between CD and CG of 20 listed companies covering a period from 2003‐2007.

The results indicate that although there has been improvement of disclosure practices over the years, the level of disclosure in Ghana is moderate/fair. The study also documents a significant positive relationship between the presence of accounting/finance expert(s) on the ACs and CD practices.

In spite of numerous researches on companies on the GSE, this paper is the first in the country that considers the impact of CG characteristics on disclosure practices.

The growing competition between the developing halal market and the countries in halal market has enhanced the interest of researchers in this field in recent years. In this context, this study aims to examine the studies published in the international literature on halal tourism between 1975 and 2019 in terms of bibliometric characteristics and to reveal tendencies and trends of these publications within the framework of certain parameters.

In accordance with this purpose, the topic of “halal tourism” was searched in the database of “Web of Science Core Collection,” and bibliometrics data in regard to the publications were reached. Publications on halal tourism were examined in the context of years, numbers, genres, research fields, fields of study, journals in which they are found, the number of authors and page number of publications, research approaches of publications, themes of publications, country where the research data was collected (examined), names of the authors in the publications and publication numbers of the authors, and the number of citations.

In this paper, it was determined that the studies in the field of halal tourism increased in recent years. It was concluded that these studies were mainly carried out after 2011 and showed a large increase in 2016, the majority of the publications were in the form of study-paper and the average number of citations in the field was 3.1, and h-index number was seven.

This paper is based on bibliometric analysis. Bibliometric analyses were performed on the “Web of Science Core Collection.” Because of database searches were made only on “Web of Science Core Collection,” the publications that were not scanned here could not be analyzed.

This paper examined the studies on halal tourism between 1975 and 2019 with a bibliometric analysis technique. Thus, it is aimed to learn more about halal tourism and to provide the researchers who work in this field with information about the structure of this field.

Mega-infrastructure development plans pave the way for policies to upgrade the infrastructure, environmental management and different aspects of locals’ well-being. These developmental dynamics can positively affect rural tourism including heritage sites destinations. The quality of life of local people can be linked to this positive developmental change through long-term and sustainable economic revitalization projects. In terms of this process, developing large-scale infrastructure and incorporating tourism sustainability can improve the quality of life-related to different dimensions that are critical to the community's well-being. Therefore, researchers have attempted to address this issue.

Data were collected between September and October 2020. The study sample size was the residents of Zhabagly village, including Zhabagaly, Abaiyl and 115 Railway settlements. Moreover, the residents were older than 18 years. A systematic random sampling technique was utilised to reach the targeted sample size and the researchers received 243 responses from the locals. Structural equation modelling (SEM) was used for analysis.

The findings from the structural equation modelling suggest that sustainable tourism increases due to the positive effect of mega-infrastructure development and positively impacts the locals' quality of life. Notably, no direct effect of mega-infrastructure development on quality of life reveals the pivotal role of sustainable tourism. Therefore, during the COVID-19 period, the dimensions of sustainable tourism – economic, market, socio-cultural and environmental – played a role in securing the positive impact of mega-infrastructure development on the locals’ quality of life.

This research highlighted the fact that when infrastructure projects are implemented to their full potential, they will generate sustainable tourism activities, provide eco-adventure activities, relax, treat signatories and boost the economy of all stakeholders. The study used AMOS to test the hypotheses. Qualitative research methods, including interviews with citizens, government officials and tourism managers, require further study.

The infrastructural development on a mega-scale means building an upscaling tourism ecosystem. This ecosystem is marked by the availability of drinking water, waste and energy management facilities that support the elevation of living material, community, health, safety and emotional well-being. It reflects the policy-level implications for future Belt and Road initiatives (BRIs). The tourism industry's resilience during COVID-19 has practical lessons for other industries.

Large-scale infrastructure construction must create favourable conditions for the rapid development of tourism. The availability of clean water, waste and energy management facilities contributes to the food production, social cohesion, physical and mental health and general well-being of the ecosystem. This is one of the few studies that used sustainable tourism as a mediator between the impact of large infrastructure projects and their impact on the quality of life of locals during the COVID-19 pandemic. Aksu-Zhabagly, a World Heritage Site in Kazakhstan, was the site of this field study.

This paper aims to investigate auditor choice in those Italian non-listed firms adopting the “traditional” model of corporate governance. In Italy, non-listed firms can choose between two types of auditor: the Board of Statutory Auditors (BSA), that is the statutory auditors, or an “external” auditor. At the same time, a BSA conducts the administrative auditing for all companies with equity exceeding €120,000.

The paper estimates a logistic regression model of firm auditor choice between an external auditor and the BSA, which incorporates variables proxying for both agency conflict and organizational complexity effects.

The results show that of the potential agency factors, only board independence drives auditor choice, whereas organizational complexity and risk factors including firm size, investment in inventories, subsidiary status and complexity drive auditor choice. These results may be explained in the administrative audit role of the BSA, which monitors both day-by-day firm operations and the financial statements preparation “project”. Stakeholders as a result are reassured that, in general, their interests are protected. Finally, it was found that legal form and voluntary International Financial Reporting Standards compliance exert an impact on auditor choice.

The paper provides support for an internal yet independent auditing body such as the Italian BSA as a wider model for corporate governance in European non-listed firms (OECD, 2004 and 2015). The BSA as an administrative and financial auditing body made up solely of independent highly qualified professionals can work within the firm on an operational basis, and in so doing can increase stakeholder protection.

Along with accounting scandals in the past, academics, researchers, and legislators have focused on fraud. The purpose of this study is to examine postgraduate and doctoral studies, articles, and books about forensic accounting and fraud audit published between the years 2008 and 2018 in Turkey. For this purpose, a total of 96 studies have been examined and 35 of these are master’s theses, 10 of them are PhD theses, 45 of them are articles, and six of them are books. These studies were presented in tables as classified. The studies examined in our research are summarized as year they were published, the author, and the scope of the topic and in terms of results. The conclusions of this study can be summarized as follows: (a) the majority of thesis published about forensic accounting and fraud audit are in 2011 and following years. In addition, most of the theses are focused on forensic accounting review rather than fraud audit. (b) Results in the articles reviewed are in the same direction with theses. (c) There are very few books about fraud audit and forensic accounting. One of them is related to fraud audit, while the rest of them are related to forensic accounting and forensic accounting profession. We suggest extending the scope of the study and making to other countries.

This study aims to provide a systematic review of the literature on destination competitiveness. It explores research themes and approaches, and outlines an agenda for future research.

One hundred and eighty-three journal articles on destination competitiveness published in English since 2010 were collected. Content analysis was performed.

The authors found that sustainable development and smart tourism were popular themes related to destination competitiveness. Recent studies still relied heavily on Ritchie and Crouch’s (2000) model or Dwyer and Kim’s (2003) model. The authors also offer constructive insights for future research, proposing that research seek more input from residents, take an advanced integrated approach between supply and demand, adopt more core theories, focus on less researched types of destinations, explore the further contribution of smart tourism and adopt a negative lens to study the antecedents and consequences of destination competitiveness. The adoption of a longitudinal study approach is also suggested.

This paper contributes to the literature because of the scope of its review and perspective of discussion. Previous review papers have only focused on the factors and indicators of tourism destination competitiveness in different settings. We extend our literature review to research themes and approaches, and make suggestions for future research directions.

本研究对目的地竞争力相关的文献进行了系统性回顾, 以探讨研究主题、方法和未来议程。

本研究收集了自2010年以来以英文发表的183 篇关于目的地竞争力的期刊文章, 并进行了内容分析。

我们发现可持续发展和智慧旅游是与目的地竞争力相关的热门主题。近期的研究仍然主要依赖Ritchie 和Crouch（2000）的模型或Dwyer和Kim（2003）的模型。我们为未来的研究提供了建设性的意见, 建议研究寻求更多居民的意见, 采取进阶的供给与需求的综合方法, 采用更多的核心理论, 关注较少研究过的目的地类型, 探索智慧旅游的进一步贡献, 并采用反向的视角来研究目的地竞争力的前因和后果。我们还建议采用纵向研究的方法。

本研究在评论的范围和讨论的角度对文献作出了贡献。以往的文献综述性文章只关注不同环境下的旅游目的地竞争力的因素和指标。我们在回顾研究主题、方法和对未来研究的建议等方面进行了扩展。

Se recopilaron ciento ochenta y tres artículos de revistas sobre la competitividad de los destinos publicados en inglés desde 2010. Se realizó un análisis de contenido.

Este estudio presenta una revisión sistemática de la bibliografía sobre la competitividad de los destinos. Se analizan temas y enfoques de investigación y se presenta una agenda para futuras investigaciones.

Se constató que el desarrollo sostenible y el turismo inteligente eran temas populares relacionados con la competitividad de los destinos. Los estudios recientes siguen basándose en gran medida en el modelo de Ritchie y Crouch (2000) o en el de Dwyer y Kim (2003). Se presentan ideas constructivas para futuras investigaciones, proponiendo que las investigaciones se centren en más aportaciones de los residentes, adopten un enfoque integrado avanzado entre la oferta y la demanda, se basen en mayor medida en las teorías fundamentales, se centren en tipos de destinos menos investigados, exploren la contribución adicional del turismo inteligente y adopten una óptica negativa para estudiar los antecedentes y las consecuencias de la competitividad de los destinos. También se sugiere la adopción de un enfoque de estudio longitudinal.

Este trabajo contribuye a la literatura por el alcance de su revisión y la perspectiva de la discusión. Los trabajos de revisión anteriores sólo se han centrado en los factores e indicadores de la competitividad de los destinos turísticos en diferentes entornos. Se amplía la revisión de la literatura a temas y enfoques de investigación, y se plantean sugerencias para futuras direcciones de investigación.

In the last decade, the concept of Islamic attributes of destination (IAD) has emerged due to Muslim tourists’ need to visit a destination that complies with Sharia law. Since then, the IAD concept has been popular to increase the destination’s attractiveness and travel satisfaction for Muslim tourists. This concept evolved from evaluating the Muslim tourists’ perception of IAD to non-Muslim tourists and from assessing the Islamic attributes in Muslim-majority destinations to non-Muslim majority destinations. Furthermore, the literature showed several measurement scales to assess tourists’ satisfaction with IAD, and scholars were varied in the methods of analysis used to assess tourists’ satisfaction with IAD. The purpose of this study is to perform a systematic mapping study on satisfaction with IAD by answering five research questions.

This study used the preferred reporting items for systematic reviews and meta-analyses framework to guide the search process and search for relevant studies between 2012 and 2022 from two scientific databases, Scopus and Web of Science.

The search revealed 387 studies. In total, 31 articles met the eligibility criteria. This study indicates the journal considered research studies on tourists’ satisfaction with IAD the most, the method of analysis used in the previous studies, the Islamic destination attributes considered in the previous studies, the research distribution by counties, the research trend and the future direction.

To the best of the authors’ knowledge, this is the first systematic mapping study that delivers a summary of empirical research studies on tourists’ satisfaction with IAD.