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As historic cities evolve, change in their urban form can be expected. Yet, uncontrolled change of land plots, which represent a significant element of urban form, leads to uncontrolled change in buildings' configurations and typologies threatening accordingly the urban character of heritage contexts. Mechanisms controlling plot subdivision, however, can play an effective role in guiding developments and in controlling urban change in heritage settings. The present study seeks to assist decision-makers in their attempt to control urban change in heritage areas through a plot-based approach.

This paper is divided into three sections: the first focuses on plot subdivision as a key aspect of urban form; the second illustrates the case of the heritage village of New Gourna in Luxor and the third includes discussion and implications of adopting a plot-based morphological approach to control morphological transformation in heritage contexts. For the morphological analysis of New Gourna, the study relied on comparative cartographic analysis of original drawings of the village versus the situation in 2022. The morphological analysis focuses mainly on qualitative and quantitative aspects of plot configurations and building patterns.

Findings support the urgency of establishing a plot-based strategy to maintain urban character of heritage contexts in Egypt and call for a plot-based morphological approach to control change and inform new development attempts.

The present research provides an assessment of the morphological transformation of the heritage village of New Gourna. In addition, it proposes a plot-based approach for heritage contexts under transformation.

This study aims to present metaGraphos, a crowdsourcing system that aids in the transcription and semantic enhancement of scanned documents by using a pool of volunteers or people willing to participate in exchange for a financial reward.

The metaGraphos can be used in circumstances where optical character recognition fails to produce satisfactory results, semantic tagging or assigning thematic headings to texts is considered necessary or even when ground-truth data has to be collected in raw form.

The system automatically provides a Web-based interface comprising a static HTML page and JavaScript code that displays the scanned images of the document, coupled with the corresponding incomplete texts side by side, allowing users to correct or complete the texts in parallel.

By assisting the parallel transcription and the semantic enhancement of difficult scanned documents, the system further reveals the hidden cultural wealth and aids in knowledge dissemination, a fact that contributes significantly to the academic-scientific dialog and feedback.

Individual researchers, libraries and organizations in general may benefit from the system because it is cost-effective, practical and simple to set up client–server architecture that provides a reliable way to transcribe texts or revise transcriptions on a large scale.

This study aims to assesses the factors that affected the development of cloud-based accounting education (DCBAE) and students' academic performance at Oman Universities.

In this paper a questionnaire was used to collect data for a sample of students. Partial least squares (PLS) were used to assess the hypotheses and model.

Results indicate that human factors and cultural and social factors have a direct positive effect on the DCBAE and students' academic performance.

This study is carried out after five semesters since the beginning of the COVID-19 pandemic. Thus, it can help universities (accounting education in particular) in the Sultanate of Oman know the factors that affect the development of accounting education and adopt policies and strategies that depend on cloud computing in education operations, even after the COVID-19 pandemic.

The main contribution of this study is to evaluate the factors that affected the DCBAE and the academic performance of students in the Sultanate of Oman from March 15, 2020 to June 2022, a period that witnessed the application of cloud-based education, either in whole or in part using a questionnaire about the opinions of students.

This paper aims to analyze the determinants of the readability non-financial disclosure prepared under the Directive 2014/95/EU in the agrifood and beverage sector.

To reach this goal, an ordinary least squares (OLS) regression model is proposed employing readability and governance variables. The sample is based on European agrifood and beverage listed firms that exceeding 500 employees and are considered public interest entities, including 744 firm-year-observations from 2017, first year after the Directive entered in force, to 2020, last year available.

The authors' results suggest the importance of corporate governance mechanisms as drivers in reaching more readability of non-financial information.

This study provides useful suggestions to policy makers and managers for a better understanding of the role played by some factors on non-financial information (NFI) readability. Moreover, findings may help regulators in confirming that the establishment of a Corporate Social Responsibility (CSR) committee is a step in the right direction to strengthening firms' NFI readability. Lastly, this is beneficial for auditors and preparers who will pay more attention to the internal factors that can push for more (or less) understandability of NFI.

This research contributes to the academic and practical debate because it adds new insights into the literature on NFI readability and represents fertile area for future researches.

The research provides a systematic literature review on the environmental sustainability of the globe artichoke [Cynara cardunculus L. var. scolymus (L.) Fiori], in the cultivated cardoon [Cynara cardunculus L. var. altilis DC.] and in the wild cardoon [Cynara cardunculus L. var. sylvestris (Lamk)] supply chains, to fill in the literature data gaps and to identify new research directions.

In the light of the PRISMA standard guidelines, the research provides a systematic literature review according to six research strings on Scopus and Web of Science. 45 scientific articles have been selected out of 407 contributions. Data have been synthesized according to a co-word analysis through the VOSviewer software, to provide insights into the structure of the research network, to offer a multidimensional scaling and clustering into research groups and to discuss the results.

The research identifies five main research trends: (1) biomass-to-bioenergy or biomass-to-biocomposite materials; (2) waste-to-bioenergy or waste-to-bioproducts; (3) crop management to increase yield productivity; (4) environmental impacts assessment; (5) irrigation water management. Besides, the research highlights momentous challenges and adopted strategies to tackle climate change and to reduce natural resources consumption, as well as the nexus between circular economy and environmental impact assessment.

The novelty of this study relies on the fact that it analyses the environmental sustainability of the Cynara cardunculus L. spp. Supply chain in a systematic way, giving the opportunity to identify future research directions regarding the environmental impacts associated with agricultural production and industrial transformation.

This article analyzes research on digital transformation in the tourism sector, providing insights into leading work, authors, journals, trends and future research opportunities. However, limited in-depth research exists on this topic, and the existing studies lack an understanding of its development, scope and relevant areas.

The study utilized the Scopus database to identify 61 articles on digital transformation in the tourism sector. The research employed VOSviewer software to analyze publication and citation structure, incorporating bibliometric variables like co-authorship, co-citation network, keywords co-occurrence network and bibliographic coupling.

The study yielded valuable insights from top-cited articles, revealing their contributions to digital transformation in tourism research. It also highlighted publication trends and the impact of authors, journals and studies and conducted co-occurrence, co-authorship and bibliographic analyses to identify key trends and issues in the tourism sector. The study calls for further examination of the digital revolution in tourism research and outlines future opportunities for researchers in this area.

To enhance the comprehensiveness of data collection, it is recommended that researchers consider including publications from databases such as WOS (Web of Science), Dimensions and PubMed in addition to the Scopus database. This broader inclusion of sources can provide different network structures and valuable insights from the field of digital transformation in the tourism sector.

The research provides substantial value to the study of digital transformation in tourism by focusing on bibliometric data from the Scopus database for the period from 2017 to 2022. By analyzing this data, it identifies significant trends in digital transformation within tourism research. Additionally, the study uncovers new areas of digitization in the tourism sector, further enhancing its value and relevance.

Education 4.0 (E 4.0) represents a new paradigm in the field of education, which emphasizes a student-centric approach that allows learners to access education anytime, anywhere, tailored to their individual needs through modern-day technologies. The purpose of the study was to unearth the critical success factors (CSFs) essential for the successful implementation of E 4.0.

The CSFs were unearthed using a literature review and further the interrelationships were analysed using multi-criteria decision making (MCDM) approach.

The study unearthed 15 CSFs for the successful implementation of E 4.0. The most important factor for the successful implementation of E 4.0 was personalized learning which was found to be the casual factor. The other causal CSFs were clear vision and leadership for E 4.0, stakeholder involvement, data analytics in teaching and learning, inter-disciplinary learning and blended learning environments. The effect factors were digital citizenship-based education, teacher training and development for E 4.0, supportive environment, curriculum redesign for E 4.0, open educational resources, digital technologies, formative assessments, infrastructure for E 4.0 and sustainability in education.

This is the first study which unearthed the CSFs and found the interrelationships among them, thus contributing to the theory of technology organization environment.

This study represented a pioneering effort in understanding the CSFs underpinning the successful adoption of E 4.0, paving the way for a more personalized, tech-savvy and effective education system.

When entrepreneurship scholars and policy makers turned their attention to entrepreneurial ventures during the COVID-19 pandemic (2019–2023), its full effects on entrepreneurial firms and systems presented radically challenging questions and unresolved puzzles. In this paper, the authors shed light on these questions and puzzles with a large-scale empirical examination of the pandemic's overall effects on entrepreneurs, entrepreneurial firms, entrepreneurial environments and responses with a view toward success and failure over time.

The authors adopt a broad exploratory approach and examine different perspectives to develop a deeper understanding of the COVID-19 pandemic's effects on entrepreneurs, entrepreneurial firms, entrepreneurial environments and responses especially regarding the success and failure of entrepreneurial ventures during the pandemic. Thus, the authors built a dataset with 10 survey waves from 2020 to 2021, with an average of 7,000 Brazilian entrepreneurial ventures (SMEs) in each wave of the survey. The authors used this data to examine their performance and survival.

The findings suggest that the increase of the COVID-19 virus contagion per se did not severely affect entrepreneurial ventures' performance and survival. However, the worsening of the COVID-19 pandemic did weaken entrepreneurial ventures' performance and survival. Moreover, the findings suggest that entrepreneur education has an inverted U-shaped relationship with entrepreneurial ventures performance. Indigenous, Brown and Black entrepreneurs experienced decreased entrepreneurial ventures survival compared to White entrepreneurs. While entrepreneurial ventures that adopted digital technologies and had access to loans increased their performance and survival during the COVID-19 pandemic, those who failed in these aspects experienced negative performance and survival effects. Thus, although the COVID-19 pandemic severely impacted many entrepreneurial ventures and even forced some to close, others survived and even prospered during the environmental shock.

The paper sheds light on a little understood topic: entrepreneurial venture success and failure in the COVID-19 pandemic.

This study aims to investigate the effects of environmental, social and governance (ESG) performance on financial risk disclosure of European companies. It analyzed the relationships between ESG factors and financial risk disclosure between 2010 and 2020.

To test their hypotheses in this study, the authors used the multivariate regression analysis on panel data using the Thomson Reuters ASSET4 database and the annual reports of 154 European companies listed in the ESG index between 2010 and 2020.

Empirical evidence shows a positive association between European companies' environmental and governance performance with financial risk disclosure, whereas social performance does not influence financial risk disclosure. Concerning the control variables, the findings demonstrate that firm size and profitability are significant factors in changing the financial risk disclosure. Nevertheless, firms’ leverage is insignificantly correlated with financial risk disclosure.

This study extends the stream of accounting literature by focusing on the financial risk disclosure, a topic that has received little attention in previous research. Furthermore, to the best of the authors’ knowledge, this study is one of the first that provides ESG companies with evidence of the effect of ESG factors on financial risk disclosure in a developed market like Europe.

Restorative experiences relieve fatigue or stress, leading people to feel more energetic. Activation theory and the nature–dose framework hold travel duration as a crucial influence on restorative effects, yet these factors may not demonstrate a simple linear relationship. This paper, thus, aims to explore the relationship between travel duration and restoration based on a survey conducted during a seven-day holiday (the longitudinal data spanned two months); and explore the reasons for this relationship and the mechanisms for lasting restorative effects based on diary analysis.

Mixed methods were used in this study. Questionnaires regarding restorative effects were administered to 232 people at six time points before, during and after a holiday. Participants were also asked to keep a diary during their trips. Data were first tested for common method bias and were then processed via independent sample t-tests, analysis of variance and time-series analysis.

Restorative effects were consistently higher in the travel group than in the non-travel group. Additionally, an inverted U-shaped relationship emerged between travel duration and the restorative effects of a holiday; a moderate duration had stronger restorative effects than a duration that was too long or too short. More importantly, the study found that participants who traveled for a moderate duration (longer or shorter) engaged in non-judgmental challenging (relaxing) activities at least once. They also demonstrated greater eudaimonism (hedonism) and stronger, more sustained restoration versus the original set point. In addition, results revealed how travel activities, emotions, moderators and restorative effects were constructed.

Longitudinal data indicated an inverted U-shaped relationship between travel duration and restoration. Achieving lasting restorative effects requires effort and non-judgmental challenging activities for a moderate travel duration and frequency. The study uncovered mechanisms influencing the relationship between travel experiences and restorative effects. The results offer guidance for research on “travel prescriptions” and for the health and stress relief market.

Inverted U-shaped curve for different travel durations and restorative effects at T3.

The non-judgmental challenging group showed lasting and stronger restorative effects over the next two months.

恢复性体验是指从疲劳或压力状态恢复到感觉更好或更有活力的状态。基于激活理论和自然剂量框架, 旅行停留时长是恢复效果的一个关键变量, 但两者之间可能并不是简单的线性关系。本文旨在（1）基于两个月的纵向数据, 探讨固定假期旅行停留时长与恢复效果之间的关系; （2）根据假期日记内容进一步分析以上关系产生的可能原因及达到持久恢复效果的作用关系。

该研究采用了混合方法。在度假前、度假中和度假后的六个纵向时间点, 对232人进行了与恢复效果有关的问卷调查。且参与者在整个假期中每天记日记。对数据进行了常见方法偏倚、独立样本t检验、方差分析和时间序列分析。

（1）在整个调查期间, 旅行组的恢复效果始终高于非旅行组; （2）旅行停留时长与恢复效果之间的关系呈倒U型, 适度的旅行停留时长可以得到更好的恢复效果; （3）适度（太长或太短）旅行停留时长的参与者更多地参与非评判的挑战性（享乐性）的活动, 表现出更大的实现主义（享乐主义）倾向, 并获得了更强、更持久的恢复效果。进一步地, 研究结果揭示了旅游活动类型、情绪、调节变量和恢复性效果之间的作用关系。

纵向数据分析表明旅行停留时长和恢复效果之间呈现倒U型, 要实现持久的恢复效果需要努力参与非评判的挑战性活动。这项研究揭示了旅行体验和恢复效果之间的关系, 研究结果为促进旅游成为健康和压力缓解市场的处方提供了理论基础和实践指导。

Las experiencias reparadoras alivian la fatiga o el estrés, haciendo que las personas se sientan con más energía. La teoría de la activación y el marco naturaleza-dosis sostienen que la duración del viaje es una influencia crucial en los efectos reconstituyentes que provocan en las personas, aunque estos factores pueden no demostrar una relación lineal simple. Así pues, este artículo pretende 1) explorar la relación entre la duración del viaje y la recuperación de las personas, a partir de una encuesta realizada durante unas vacaciones de 7 días (los datos longitudinales abarcaron dos meses); y 2) explorar las razones de esta relación y los mecanismos de los efectos reparadores duraderos a partir del análisis de diarios.

En este estudio se utilizaron métodos mixtos. Se administraron cuestionarios sobre los efectos reconstituyentes a 232 personas en seis momentos antes, durante y después de unas vacaciones. También se pidió a los participantes que llevaran un diario durante sus viajes. En primer lugar, se comprobó que los datos no presentaran sesgos por métodos comunes y, a continuación, se procesaron mediante pruebas t de muestras independientes, análisis de la varianza y análisis de series temporales.

Los efectos reparadores fueron sistemáticamente mayores en el grupo que viajó que en el que no viajó. Además, surgió una relación en forma de U invertida entre la duración del viaje y los efectos reconstituyentes de las vacaciones; una duración moderada tuvo efectos reparadores más fuertes que una duración demasiado larga o corta. Por último, los participantes que viajaron durante una duración moderada (más larga o más corta) realizaron más actividades estimulantes no perjudiciales (relajantes). También demostraron un mayor eudaimonismo (hedonismo) y una recuperación más fuerte y sostenida en comparación con el punto de partida inicial. Los resultados revelaron cómo se relacionaban las actividades de viaje, las emociones, los moderadores y los efectos reparadores.

Los datos longitudinales indicaron una relación en forma de U invertida entre la duración del viaje y la recuperación de las personas. Lograr efectos reparadores duraderos requiere esfuerzo y actividades para una duración moderada del viaje. El estudio descubrió mecanismos que influyen en la relación entre las experiencias de viaje y los efectos reconstituyentes. Los resultados ofrecen orientaciones para la investigación sobre las “recetas de viaje” y para el mercado de la salud y el alivio del estrés.