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The purpose of this paper is to examine the impact of greater reporting prominence of translation results following Accounting Standard Update (ASU) 2011-05 on net investment (NI) hedging practice. The authors investigate the role of increased transparency on the decision to engage in NI hedging (participation), the degree of NI hedging (level) and the hedging vehicle choice.

This paper uses the Heckman two-stage procedure (Heckman, 1979) in the hedging choice analysis. In the first stage, the authors model the participation decision as a function of reporting transparency, translation results and other control variables. In the second stage, the authors include the Inverse Mills ratio from the first stage Probit to examine both the level and vehicle choice decisions.

When translation is reported more prominently, the authors find an increase in the level of NI hedging and a greater likelihood of debt as the hedging vehicle, but no evidence firms are more likely to hedge. Regardless of where translation results are reported, firms facing ongoing translation losses are more likely to hedge.

This paper examines S&P 500 firms in the years surrounding the effective date of ASU 2011-05. The findings suggest managers respond to the increase in reporting transparency by increasing hedging for long-term risk management purposes, supporting accounting authorities’ efforts to promote other comprehensive income information transparency. The results should hold for comparable firms with similar currency exposure, size and visibility, but may not apply to smaller firms with limited translation exposure. As only about a quarter of firms with translation exposure engage in NI hedging, the primary results are based on a relatively limited number of firms.

To the best of the authors’ knowledge, this is the first study that examines NI hedging behavior changes following ASU-2011-05. Second, the authors are the first to explore why firms are almost equally split between derivatives and debt as their exclusive hedging vehicle.

This study aims to explore barriers and pathways to a whole-institution governance of sustainability within the working structures of universities.

This paper draws on multi-year interviews and hierarchical structure analysis of ten universities in Canada, the USA, Australia, Hong Kong, South Africa, Brazil, the UK and The Netherlands. The paper addresses existing literature that championed further integration between the two organizational sides of universities (academic and operations) and suggests approaches for better embedding sustainability into four primary domains of activity (education, research, campus operations and community engagement).

This research found that effective sustainability governance needs to recognise and reconcile distinct cultures, diverging accountability structures and contrasting manifestations of central-coordination and distributed-agency approaches characteristic of the university’s operational and academic activities. The positionality of actors appointed to lead institution-wide embedding influenced which domain received most attention. The paper concludes that a whole-institution approach would require significant tailoring and adjustments on both the operational and academic sides to be successful.

Based on a review of sustainability activities at ten universities around the world, this paper provides a detailed analysis of the governance implications of integrating sustainability into the four domains of university activity. It discusses how best to work across the operational/academic divide and suggests principles for adopting a whole institution approach to sustainability.

In line with the stimulus overload theory, this study seeks a comprehensive understanding of tourism crowding by examining residents’ perceived tourism crowding and their corresponding avoidance and approach reactions through sustainable tourism. In addition, the study aims to investigate whether residents’ proenvironmental behavior moderates’ tourism’s negative impacts on the local ecosystem, delving into its potential mitigating role.

Using purposive sampling, the authors engaged residents associated with government and nongovernment organizations, universities, colleges and schools, as well as individuals from the business sector encompassing hotels, restaurants and cafeterias, markets and dedicated social activists actively involved in community affairs.

The analysis, conducted on 920 questionnaires using structural equation modeling, demonstrates that tourism crowding exhibits a negative correlation with sustainable tourism and approach reactions but a positive correlation with avoidance reactions. Furthermore, the moderation analysis suggests that as residents’ proenvironmental behavior improves, the detrimental effect of tourism crowding on sustainable tourism diminishes.

The study presents numerous implications for policymakers and the tourism industry, emphasizing the need to comprehend residents’ perceptions of tourism crowding and sustainable tourism. It underscores the importance of engaging residents in the tourism process to achieve sustainability goals.

The novel theoretical contribution lies in applying the stimulus overload theory to examine tourism crowding and sustainable tourism, specifically from the residents’ perspectives.

本研究根据刺激超负荷理论, 通过考察旅游地居民在整个可持续旅游过程中对旅游拥挤的感知以及他们的相应回避和接近反应, 寻求对旅游拥挤的全面了解。此外, 本研究旨在调查旅游地居民的环保行为是否可以缓和旅游对当地生态系统造成的负面影响, 并深入探讨潜在缓解作用。

我们采用目的性抽样方法, 邀请了与政府和非政府组织、大学、学院和学校有关联的旅游地居民, 来自商业领域（包括HORECA“酒店、餐馆和自助餐厅”和市场）的个人, 以及积极参与社区事务的专职社会活动家。

本研究采用结构方程模型（SEM）对920份调查问卷进行分析, 结果表明旅游拥挤与可持续旅游和接近反应呈负相关, 而与回避反应呈正相关。此外, 缓和分析表明, 随着旅游地居民环保行为的改善, 旅游拥挤对可持续旅游的不利影响呈现减弱。

本研究为决策者和旅游业提供了许多启示, 强调需要了解旅游地居民对旅游拥挤和可持续旅游的感知, 亦强调了让旅游地居民参与旅游过程的重要性, 以确保实现可持续发展目标。

本研究贡献了新颖的理论, 应用刺激超负荷理论考察旅游拥挤和可持续旅游, 特别是从旅游地居民角度进行考察。

Este estudio busca una comprensión global de la masificación turística mediante el examen de la masificación turística percibida por los residentes y sus correspondientes reacciones de aproximación y evitación a través del turismo sostenible, en el marco de la teoría de la sobrecarga de estímulos. Además, el estudio investiga si el comportamiento proambiental de los residentes modera los impactos negativos del turismo en el ecosistema local, profundizando en su potencial papel mitigador.

Utilizando un muestreo intencional o por juicio, se recogieron datos de residentes vinculados a organizaciones gubernamentales y no gubernamentales, universidades, institutos y escuelas, así como a personas del sector empresarial que engloba hoteles, restaurantes y cafeterías, mercados y activistas sociales que participan activamente en asuntos comunitarios.

El análisis de 920 cuestionarios mediante un modelo de ecuaciones estructurales demuestra que la masificación turística presenta una correlación negativa con el turismo sostenible y las reacciones de aproximación, pero una correlación positiva con las reacciones de evitación. Además, el análisis de moderación sugiere que a medida que mejora el comportamiento proambiental de los residentes, disminuye el impacto negativo de la masificación turística sobre el turismo sostenible.

El estudio presenta numerosas implicaciones para los responsables políticos y la industria turística, destacando la necesidad de comprender las percepciones de los residentes sobre la masificación turística y el turismo sostenible. Se subraya la importancia de implicar a los residentes en el proceso turístico para alcanzar objetivos de sostenibilidad.

La novedosa aportación teórica radica en la aplicación de la teoría de la sobrecarga de estímulos para examinar la masificación turística y el turismo sostenible, específicamente desde la perspectiva de los residentes.

This study aims to synthesize new disperse dyes based on novel pyrazolyl quinolinone derivatives EQ1 and EQ2 and evaluate their characteristics after dyeing them on a polyester fabric.

New dispersed dyes based on pyrazolyl quinolinone derivatives were prepared and confirmed by different analyses, such as infrared spectroscopy, elemental microanalysis and nuclear magnetic resonance spectroscopy. They were dyed on a polyester fabric. The characteristics of dyed polyester were determined by color measurements such as a*, b*, L*, C*, E, Ho, R% and color strength. The electronic structures of EQ1 and EQ2 in gaseous state were investigated using density functional theory/B3LYP/6-311++G (d, p) level of theory.

The suitability of the prepared dyestuffs for dyeing on polyester fabrics has been investigated. The study was concerned with comparing the contrasting depth of shade and levelness. The study was concerned mainly with dye uptake and color measurements at two different temperatures. The results showed that the exhaustion values of dyes inside the polyester at 130°C were higher than those obtained at conventional dyeing temperature (100°C). The exhaustion values of EQ2 were greater than those of EQ1 at 130°C with 2.2%, while the brightness of EQ2 was higher than that of EQ1 at the two investigated temperatures. The results of molecular orbital calculations show that the studied compounds are planar. In addition, the ionization potential of EQ1 was lower than that of EQ2. The results of the theoretical study helped in understanding the dyeing behavior of the investigated azo dyes.

The prepared disperse dyes based on pyrazolyl quinolinone derivatives could be used in textile dyeing of polyester on an industrial scale.

Research on green certificate rankings in the MENA region primarily focuses on building scale, relying on the certified project count. This assessment approach overlooks the spatial factor, failing to capture their influence on the urban built environment, thus potentially undermining other efforts not reflected by the project count. This research aims to rank countries in the Middle East and Northern Africa (MENA) region based on their ongoing efforts regarding green neighbourhood certification.

This study employs a three-phase methodology to rank MENA countries' adoption of green neighbourhood certification systems: content analysis, multicriteria analysis (MCA) using the analytical hierarchy process (AHP) and spatial analysis.

Based on the content analysis, four major performance indicators were identified and the conventional ranking using projects count was presented. Using AHP, the MCA could rank the countries in the region according to their unique performance indicators score, clarifying the differences between conventional and AHP-based rankings. Finally, the spatial analysis phase uncovers shortcomings in the traditional ranking method, revealing inaccuracies and misrepresentations for several countries.

The study presents an innovative ranking methodology to monitor the green neighbourhood actions of countries in future development and establish a pioneering framework to evaluate the impact of green certifications within the region.

Several initiatives have taken part in the sustainability assessment tools, especially on the neighbourhood scale. These tools have been developed as neighbourhood sustainability assessment tools (NSATs) in global and local settings. Despite the widespread use of NSATs over the last two decades, research on NSATs in Global South cities is currently limited. This review article synthesizes literature themes and provides research priorities for NSATs.

This paper presents a systematic review of 48 research articles on NSATs in cities of the Global South, conducted and reported using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) statement. A thematic synthesis of 18 articles was reviewed using content analysis to provide a thematic classification and research priorities that outline approaches and actions for implementation.

The results revealed five themes of NSATs for research tackling cities in the Global South, with one dominant theme related to case study-based frameworks and tools. The findings indicate a high level of affiliation contribution and research content focus within the Asian continent compared to the African continent and MENA region.

This study contributes to the bibliometric analysis of where the current body of research stands in NSATs. The added value highlights research priorities based on themes, spatial regions and tools.

Local events play a significant role in rebuilding relationships and increasing engagement with local communities in the postpandemic. This study aims to investigate how potential attendees’ usage of local event hashtags facilitates social media engagement, further enhancing their intentions to attend local events.

This study adopted an exploratory sequential mixed approach. The qualitative phase used 12 semistructured in-depth interviews to explore motivations for hashtag usage and developed instruments to measure hashtag usage and social media engagement. The quantitative phase examined the relationship among motivations and behaviors of hashtag usage, social media engagement and behavioral intention through 522 online surveys.

Qualitatively, four themes manifest in hashtag users’ motivations in the context of local events: self-promoting, searching, summarizing and conforming. The quantitative findings show that these motivations influence active and passive hashtag usage differently, leading to different types of social media engagement (i.e. persistent, customized and triggered engagement). All social media engagements can significantly enhance the intention to attend local events.

This study divides active and passive hashtag users, conceptualizes social media engagement through hashtag usage under the affordance approach and develops instruments for these concepts. It emphasizes the importance of hashtag usage that drives social media engagement and provides insights for local event planners.

在后疫情时期, 本地活动在重建关系和增加与当地社区的参与方面发挥着重要作用。本研究调查了潜在参与者对当地活动话题标签的使用如何促进社交媒体的参与, 进一步增强了他们参加当地活动的意愿。

本研究采用了一种探索性的顺序混合方法。定性阶段采用了12次半结构化的深度访谈, 以探讨话题标签使用的动机, 并开发了用于测量话题标签使用和社交媒体参与的量表。定量阶段通过522份在线调查研究了动机与话题标签使用、社交媒体参与和行为意向之间的关系。

在定性研究中, 话题标签用户的动机在当地活动背景下表现为四个主题：自我推广、搜索、总结和顺应。定量研究结果显示, 这些动机以不同方式影响主动和被动话题标签使用, 从而导致不同类型的社交媒体参与（即持续型、定制型和触发型参与）。所有社交媒体参与都能显著增强参加当地活动的意愿。

本研究区分了主动和被动话题标签用户, 通过能力方法构想了话题标签使用下的社交媒体参与, 并为这些概念开发了测量工具。本研究强调了推动社交媒体参与的话题标签使用的重要性, 并为当地活动策划者提供了见解。

The purpose of this study is to explore the role of direct public engagement in shaping the sustainability image of nuclear energy in the UAE and the Arabian Gulf region. The study aims to measure the conflicting viewpoints of stakeholders, particularly the local community, regarding nuclear energy's dependability, cost-effectiveness, safety and environmental friendliness. The study also seeks to assess the effectiveness of direct stakeholder engagement strategies in enhancing public confidence in nuclear energy as a safe and sustainable source of electricity.

This study uses a quantitative-methods research design and used a sample of 318 participants. The SPSS AMOS application was used to conduct a structural equation model analysis. The purpose of this analysis is to examine the relationships among variables that constitute the key constructs of the study. In addition, confirmatory factor analysis was used to assess the reliability of the testing approach. Various fit indices and measurements, such as chi-square ratio, degrees of freedom, GFI, CFI and RMSEA, were used to evaluate the adequacy of the model.

The study finds that the construct “Direct Stakeholder Engagement (DSE)” has a positive effect on the dependent variables “Trust in Nuclear Sustainability (TNS)” and “Perception of Nuclear Energy as Safe (PNE)” with a probability value of (0.003, p < 0.05). Therefore, the hypothesis of the study is deemed acceptable. Hence, it can be concluded that each of the foregoing variables (DSE1, 2, 3, 4 and 5) and (TNS1, 2, 3, 4 and 5) with (PNE1, 2 and 3) have been observed and analysed in this study, and based on this analysis, it is plausible that the public's trust in nuclear sustainability and their acceptance of nuclear energy as a safe source of their nation's electricity can be positively affected by direct stakeholder engagement.

The study's findings have implications for policymakers and managers of nuclear power plants in the UAE and the Arabian Gulf region. The study provides insights into effective stakeholder engagement strategies that can enhance public participation and confidence in nuclear energy. The study's recommendations highlight the importance of incorporating public opinion in policymaking and management practices to address conflicting viewpoints and enhance public trust in nuclear sustainability. The study's findings also contribute to the ongoing discourse on nuclear sustainability and provide insights into the role of direct public engagement in shaping public perception of nuclear energy.

This study's originality lies in its focus on the UAE and the Arabian Gulf region, where nuclear energy is a critical source of electricity. The study contributes to the limited research on stakeholder engagement and public perception of nuclear energy in the region. The study's novel framework of stakeholder engagement, tailored to cultural dimensions, provides insights into effective engagement strategies that can enhance public participation and confidence in nuclear energy. The study's quantitative-methods research design also provides a comprehensive understanding of the conflicting viewpoints of stakeholders, enhancing the understanding of the role of direct public engagement in shaping public perception of nuclear energy.

Crowded urban regions pose a complex urban challenge that can adversely affect urban residents, encompassing aspects like mental and physical well-being, overall livability and quality of life. The complexity in determining the factors influencing the crowding perception, which encompass subjective and situational psychological factors alongside physical and environmental attributes, imparts ambiguity to planners' approach. This study aims to unravel the intricate interplay between crowding and the physical attributes inherent in the built environment.

This literature review analyses theories linking urban planning and environmental psychology to uncover gaps in the relationship between urban design principles and residents' perceptions of crowding. It also explores influential variables affecting crowding perception and diverse methodologies across contexts.

The study built upon a broad literature review which is expected to summarise and classify the variables of urban planning components and approaches according to their impacts on the psychological perception of crowding. Furthermore, highlighting a number of recommendations that can be considered a guide for planners and urban designers to enhance the urban experience and reduce the perception of crowding.

This study seeks to improve the overall experience of crowding in densely populated urban areas. It accomplishes this by identifying influential factors and comprehending the associated outcomes in such contexts. Furthermore, it bridges perspectives from various fields to examine relevant policies and strategies to mitigate crowding consequences.

A small group of pioneering founders led the creation and early evolution of the service research field. Decades later, this article shares timeless service wisdom from ten of those pioneering founders.

Bowen and Fisk specified three criteria by which to identify a pioneering founder. In total, 11 founders met the criteria (Bateson, Berry, Bitner, Brown, Chase, Edvardsson, Grönroos, Gummesson, Parasuraman, Schneider and Zeithaml) and were invited to join Bowen and Fisk – founders that also met the criteria as coauthors. Ten founders then answered a set of questions regarding their careers as service scholars and the state of the field.

Insightful reflections were provided by each of the ten pioneering founders. In addition, based on their synthesis of the reflections, Bowen and Fisk developed nine wisdom themes for service researchers to consider and to possibly act upon.

The service research field is in its fifth decade. This article offers a unique way to learn directly from the pioneering founders about the still-relevant history of the field, the founders' lives and contributions as service scholars and the founders' hopes and concerns for the service research field.