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In this study, we examine regulated public accessibility to municipalities’ financial reports and bond interest cost. In particular, we examine whether there is information content in a component of a constrained filing period that is useful to municipal bond market participants. The component of a filing period that we focus on is the period of time between an audit report date and a regulated public accessibility date.

To explore our research question, we collect a sample of observations from municipalities that: (1) are required to post annual/audit financial reports on a centralized state-level repository that includes a “transparent” date stamp on when reports are made publicly available and (2) have issued general obligation bonds. Our sample is limited to one observation per municipality. The sample period is 2006–2019. In terms of approach, we use an ordinary least square (OLS) regression model to empirically test whether the time period between municipalities’ audit report date and state-required repository filing date is associated with general obligation bond interest cost.

We find support for the idea that there is information content in a component of a constrained filing period. In particular, we hypothesize and find a positive association between the time period between an audit report date and a state filing date and general obligation bond interest cost. Seemingly, this component of time may provide something unique or not available in other components of a constrained filing period (e.g. the fiscal year-end date to the audit report date). In post hoc analyses, we also find that both components of the constrained filing period in our setting (i.e. the audit report date to state filing date and the fiscal year-end date to audit report date) need to be considered for either of the components to be significant. Moreover, although both components are necessary, the audit report date to state filing date component appears to have a slightly stronger association (in terms of statistical significance) with general obligation bond interest costs.

To our knowledge, Illinois is the only state that provides a date stamp on when municipalities’ financial information is made publicly available on a centralized repository. As such we focus on municipalities in Illinois. While this increases the internal validity of our research, it potentially limits generalizability across other states. Also, as a reflection of the sample constraint, the number of observations in our study is relatively small. As part of post hoc analyses, we take a closer look at our sample, model and variables used to test our hypothesis.

For stakeholders, each component of a constrained filing period may provide unique information. For example, the time period between an audit report date and a regulated filing date may send a positive signal about the quality of financial management to investors. For regulators, requiring some sort of centralized public access to municipal financial reports that have transparent time constraints may help states provide stronger governance and help lower municipalities’ borrowing costs.

We use a novel approach (with the Illinois date stamp filing information) to examine our research question. Most prior research has often relied on an assumption that the time between fiscal year-end and the audit report date is the component of time that provides useful information to investors (e.g. Henke and Maher, 2016). In our setting, we explore and find that a component of a constrained filing time period (i.e. the date from an audit filing to a required public accessibility filing) may also provide impactful information to investors.

The purpose of this paper is to investigate the impact of cloud computing (CC) on supply chain management (SCM).

The paper is conceptual and based on a literature review and conceptual analysis.

Today, digital technology is the primary enabler of supply chain (SC) competitiveness. CC capabilities support competitive SC challenges through structural flexibility and responsiveness. An Internet platform based on CC and a digital ecosystem can serve as “information cross-docking” between SC stakeholders. In this way, the SC model is transformed from a traditional, linear model to a platform model with the simultaneous cooperation of all partners. Platform-based SCs will be a milestone in the evolution of SCM – here conceptualised as Supply Chain 3.0.

Currently, SCs managed holistically in cyberspace are rare in practice, and therefore empirical evidence on how digital technologies impact SC competitiveness is required in future research.

This research generates insights that can help managers understand and develop the next generation of SCM with the use of CC, a modern and commonly available Information and Communication Technologies (ICT) tool.

The paper presents a conceptual basis of how CC enables structural flexibility of SCs through easy, real-time resource and capacity reconfiguration. CC not only reduces cost and increases flexibility but also offers an effective solution for disruptive new business models with the potential to revolutionise current SCM thinking.

Mindfulness-based interventions are on the rise in workplace settings to enhance Well-Being and address work stress. Their popularity is in part due to the fact that they are often assumed to have a net positive impact on both workers’ Well-Being and organizational functioning. However, the majority of workplace mindfulness practice and research focuses on individual-level mindfulness interventions and their associated outcomes, like reduced stress. However, the modern workplace is highly dependent on positive team functioning, and the impact of mindfulness in teams is lesser known. This review differentiates individual mindfulness from team mindfulness and explores how both individual and team mindfulness impact team functioning. The authors review mindfulness and teams’ literature to understand antecedents, correlated mediators, and consequences of mindfulness in team contexts, team processes, and the boundary conditions related to mindfulness outcomes. This review adds to the budding theoretical conversation regarding mindfulness at work and contributes valuable insight into the practical applications of mindfulness in teams.

The current study immerses itself in the realm of diversification prospects within a select group of preeminent global stock exchanges. Specifically, the study casts its discerning gaze upon the financial hubs of the United States, Hong Kong, Germany, France, Amsterdam and India. In this expansive vista of international financial markets, the present analytical study aims to unravel the multifaceted opportunities that lie therein for astute portfolio management and strategic investment decisions.

The study encompasses daily time series data spanning from 2019 to 2022. To assess the interconnectedness among these stock indices, advanced statistical techniques, including Johansen cointegration methods and vector autoregressive (VAR) models, have been applied.

The research outcomes reveal both unidirectional and bidirectional relationships between the Indian, Hong Kong and US stock exchanges, encompassing both short-term and long-term time frames. Interestingly, the empirical findings indicate the presence of diversification opportunities between the Indian stock exchange and the stock exchanges of Germany, France and Amsterdam.

These insights hold significant value for both Indian and international investors, including foreign institutional investors (FIIs), domestic institutional investors (DIIs) and retail investors, as they can utilize this knowledge to construct more effective and diversified investment portfolios by understanding the intricate interconnections between these prominent global stock exchanges.

This research undertaking aspires to bring coherence to a landscape rife with divergent interpretations and methodological divergences. We are poised to offer a comprehensive analysis, a beacon of clarity amidst the murkiness, to shed light on the intricate web of interconnections that underpin the world's stock exchanges. In so doing, we seek to contribute a seminal piece of scholarship that transcends the existing ambiguities and thus empowers the field with a deeper understanding of the multifaceted dynamics governing international stock markets.

This study aims to identify Critical Success Factors (CSFs) for tourism route development and proposes a tailored conceptual model. It addresses a comprehensive range of tourism routes, considering their respective goals and performance.

The authors applied a qualitative approach to investigate five tourism routes, interviewing 31 current and former members and examining secondary data from organisational documents. A conceptual model was developed through content analysis of transcripts and secondary data.

Based on the identified CSFs, the model is organised into six components: Product, Goals, Resources, Governance, Activities and Performance assessment.

The study analyses various tourism routes concerning their products, implementation levels, goals, performance and perceived success.

Most respondents are public authorities from European countries. Besides, consideration should be given to developing quantitative research to validate the derived theory.

The model may facilitate participants in enhancing and developing tourism routes, thereby contributing to achieving sustainable development goals related to rural-urban connections and tourism partnerships.

The development of tourism routes is expected to impact socio-economic development in rural/peripheral areas positively.

本研究旨在确定旅游线路开发的关键成功因素 (CSFs), 并提出量身定制的概念模型。本文提出了一系列旅游线路, 考虑了各自的目标和绩效。

我们采用定性方法探究了五条旅游线路, 采访了 31 名现任和前任成员, 并检查了组织文件中的二手数据。通过对记录和二手数据的内容分析, 开发了一个概念模型。

根据识别的关键成功要素, 该模型分为六个部分：产品、目标、资源、治理、活动和绩效评估。

本研究分析了各种旅游线路的产品、实施水平、目标、绩效和感知成功。

大多数受访者是来自欧洲国家的公共当局。此外, 还应考虑开展定量研究来验证所得出的理论。

该模型可帮助参与者改善和发展旅游路线, 从而有助于实现与城乡联系和旅游伙伴关系相关的可持续发展目标。

旅游路线的发展预计将对农村/边缘地区的社会经济发展产生积极影响。

Esta investigación se centra en diversas tipologías de rutas turísticas, buscando identificar Factores Críticos de Éxito (FCE) y proporcionar un modelo conceptual adaptado.

Aplicamos un enfoque cualitativo para investigar cinco rutas turísticas. Entrevistamos a 31 miembros y examinamos datos secundarios de documentos organizativos. Se desarrolló un modelo conceptual mediante el análisis de contenido de transcripciones y datos secundarios.

Basado en los FCE identificados, el modelo está organizado en seis componentes: Producto, Objetivos, Recursos, Gobernanza, Actividades y Evaluación del desempeño.

El estudio analiza diversas rutas turísticas en relación con sus productos, ubicaciones y nivel de implementación, así como los objetivos, rendimiento y éxitos percibidos de los involucrados.

La mayoría de los encuestados son autoridades públicas de países europeos. Se debe considerar el desarrollo de investigaciones cuantitativas para validar la teoría derivada de este estudio.

El modelo puede potencialmente ayudar a los participantes a mejorar y desarrollar rutas turísticas, contribuyendo así a lograr los objetivos de desarrollo sostenible relacionados con las conexiones rural-urbanas y las asociaciones turísticas.

Se espera que el desarrollo de rutas turísticas tenga un impacto positivo en el desarrollo socioeconómico en áreas rurales/periféricas.

Incivility can be used to target minority groups as a form of discrimination. This paper aimed to assess the extent to which older workers are particularly targeted by cyber incivility.

Study 1 used a cross-sectional design via an online crowdsourcing platform (N = 208). Study 2 (N = 227) employed a daily diary approach with an age diverse sample.

Age does not directly affect perceptions of cyber incivility, but moderates the relationships between cyber incivility and vitality and vigor. In Study 1, older workers experienced a weaker relationship between perceptions of cyber incivility and increased reports of vigor. Conversely, in Study 2, older workers who experienced cyber incivility reported reduced daily vitality both on the same day and the following day.

The discussion explores the nuances of vigor and vitality in older workers. Additionally, despite research on selective incivility, these studies suggest that while older workers may not be selectively targeted for cyber incivility, they struggle more with its repercussions.

This study aims to understand the impact of underlying theme in the communication on social media on funding received by early-stage start-ups.

The study is based on empirical testing of data of 849 start-ups and more than 130K tweets. Machine learning (ML) model has been used for text classification of 130K+ tweets. Causal mediation analysis with bootstrapping is carried out for hypothesis testing.

Tweets addressing quality-related uncertainty are a predictor of amount of funds raised. Audience response acts as a mediator between tweets focusing on relational orientation and amount of funds raised.

The authors advance signaling theory by theorizing and investigating the importance of signal content. Endogenous signal of quality directly influences the start-ups outcomes, while exogenous signal helps disseminate information and influence the success.

Entrepreneurs should put in concerted effort to reduce uncertainty about the start-ups. Value creation is a central concept for start-ups; however, communicating value should be the dominant part of social media strategy.

Computer-based language processing techniques have amplified the research focused on content. To the best of the authors’ knowledge, this is the first comprehensive study that explores underlying themes of communication of start-ups and their impact on acquiring funds.

Recently, the tourism and hospitality industry has been increasingly hit by serious crises. In particular, the implications of the COVID-19 pandemic and phenomena such as a shortage of skilled workers and overtourism are presenting numerous destinations and their key stakeholders with new, increasingly complex challenges. In addition, the continued development of meta-processes such as demographic change and digitalisation in many respects implies an ‘end of tourism as we know it’ (Destinationthink.com, 2017). In order to successfully face these complex challenges, it is necessary – as with most wicked problems – to think and act ‘outside the box’. An increasing individualisation and pluralisation of lifestyles is taking place in most societies and represents another challenge that should not be underestimated. This implies that diversity and diversity management are becoming ever more important strategic success factors, both for human resource management and for the development of new markets and target groups. Unfortunately, however, far too few players in the tourism and hospitality sector value diversity management as part of their corporate strategy. This chapter therefore aims to raise awareness of diversity and diversity management as a concept that has become increasingly important in recent years but still only occupies a niche in tourism-specific contexts. The intensified strategic valorisation of diversity can actually sustainably increase the competitiveness of destinations and their key actors. Against this backdrop, this contribution explores conceptual understandings of diversity and diversity management from a theoretical perspective and uses specific case studies to illustrate how the corresponding management approach can be successfully valorised in tourist destinations.

This work aims to explore the effects of (equity and non-equity) strategic alliances between banks and FinTechs on FinTechs' online visibility.

For a sample of 124 Italian FinTechs, the authors measured online visibility through their website ranking (Google PageRank) and website traffic (Google Trends). Consistent to the historical depth of these measures, the authors separately investigated the effect of equity and non-equity (contractual) agreements on online visibility by means of ordinal logistic regressions and diff-in-diff analysis.

Strategic alliances with banks enhance FinTechs' online visibility. Although both equity and contractual agreements positively influence the popularity of FinTechs' website achieved through the activity of internal and external online content creators (websites ranking), only equity agreements are effective in attracting Internet users (website traffic).

When deciding to interact with banks, FinTechs' managers should consider that equity agreements may be a powerful strategic choice for enlarging the customer base and boosting visibility of FinTechs.

Fostering strategic alliances between banks and FinTechs contributes to FinTechs' growth, generating virtuous mechanisms of innovation, financial inclusion and better allocative efficiency of the financial system.

This work expands marketing knowledge and literature regarding online visibility determinants, by investigating the benefits of strategic alliances and cooperation in the market, while providing an empirical strategy replicable by future marketing studies.