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Article
Publication date: 25 July 2023

Mollie Chapman, Maarten B. Eppinga, Tobia de Scisciolo and Eric N. Mijts

Universities of Small Island States (SIS) have the potential to fulfill a crucial role in implementing the Sustainable Development Goals (SDGs) but also face barriers to local…

Abstract

Purpose

Universities of Small Island States (SIS) have the potential to fulfill a crucial role in implementing the Sustainable Development Goals (SDGs) but also face barriers to local capacity building. The University of Aruba partly addresses these challenges through the development of The Academic Foundation Year (AFY), a one-year pre-university program aiming to optimally equip students for higher education. This study aims to assess to what extent the program can foster the local embeddedness of the students in ecology, culture and history and an understanding of opportunities and challenges for sustainable development in SIS.

Design/methodology/approach

The authors provide examples of how the program incorporates education for sustainable development and how it emphasizes experiential learning. In addition, quantitative survey data and qualitative analysis of focus group meetings are used to reflect on the program’s achievements and its potential for further development.

Findings

The survey results suggest that AFY courses not only increase knowledge but also change students’ perceptions regarding sustainability. Indeed, key impacts emerging from the student focus group related to both academic preparation and engagement with sustainability. Reflections by teachers emphasized the importance of experiential learning, an expansive view of the SDGs and preparing students as citizens.

Originality/value

This study highlights that the program could provide a starting point for the development of similar initiatives in other SIS, the common basis being the fostering of sustainability literacy and social adoption of the SDGs.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 1
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 3 August 2023

Fury Maulina, Mubasysyir Hasanbasri, Jamiu O. Busari and Fedde Scheele

This study aims to examine how an educational intervention, using the lens of the LEADS framework, can influence the development of primary care doctors’ leadership skills in…

Abstract

Purpose

This study aims to examine how an educational intervention, using the lens of the LEADS framework, can influence the development of primary care doctors’ leadership skills in Aceh, Indonesia. In order to persevere in the face of inadequate resources and infrastructure, particularly in rural and remote settings of low- and middle‐income countries, physicians require strong leadership skills. However, there is a lack of information on leadership development in these settings.

Design/methodology/approach

This study applied an educational intervention consisting of a two-day workshop. The authors evaluated the impact of the workshop on participants’ knowledge and skill by combining quantitative pre- and post-intervention questionnaires (based on Levels 1 and 2 of Kirkpatrick’s model) with qualitative post-intervention in-depth interviews, using a phenomenological approach and thematic analysis.

Findings

The workshop yielded positive results, as evidenced by participants’ increased confidence to apply and use the information and skills acquired during the workshop. Critical success factors were as follows: participants were curiosity-driven; the use of multiple learning methodologies that attracted participants; and the use of authentic scenarios as a critical feature of the program.

Originality/value

The intervention may offer a preliminary model for improving physician leadership skills in rural and remote settings by incorporating multiple teaching approaches and considering local cultural norms.

Details

Leadership in Health Services, vol. 37 no. 5
Type: Research Article
ISSN: 1751-1879

Keywords

Book part
Publication date: 16 January 2024

José Ramón Cardona and María Dolores Sánchez-Fernández

The seasonality in the behavior of travelers is something that goes back to the origin of the trips themselves. This seasonality is due to multiple factors, some easy to…

Abstract

The seasonality in the behavior of travelers is something that goes back to the origin of the trips themselves. This seasonality is due to multiple factors, some easy to counteract and others difficult to solve. But, regardless of the causes, it is a phenomenon that generates significant negative impacts on society and the environment in which the phenomenon of tourist seasonality occurs. All tourist destinations have seasonality, but in some cases, it is very high and in others it has a minimal incidence. The objective of this chapter is to ponder the impacts and consequences of seasonality in regions with a strong tourism development, allowing to put into context the aspects of society impacted by this phenomenon and the positive implications that the reduction of seasonality would have. For this, an analysis of a theoretical model with two regions in opposite situations is carried out, raising the possible effects of a high seasonality. The cases of the Balearic Islands and the Canary Islands are also reviewed, as real examples of the regional typologies taken into consideration in the theoretical model. This seeks to ponder the problems attributable to seasonality. As a final reflection, the enormous typology of negative impacts generated and the need to continue analyzing the seasonality and its impacts are emphasized.

Details

Tourism Planning and Destination Marketing, 2nd Edition
Type: Book
ISBN: 978-1-80455-888-1

Keywords

Article
Publication date: 29 February 2024

Svitlana Magalhães de Sousa Ostapenko, Ana Paula Africano and Raquel Meneses

This study aims to further develop the CLC stage/path’s identification model that distinguishes between path’s emergence (emergence stage), path’s development (growth stage)…

Abstract

Purpose

This study aims to further develop the CLC stage/path’s identification model that distinguishes between path’s emergence (emergence stage), path’s development (growth stage), path’s sustainment (maturity stage), path’s decline (decline stage) and path’s transformation (renewal stage), and by applying it, define the current stage/path of the Demarcated Douro Region (DDR) cluster. The Port wine industry, which is the dominant industry of the DDR cluster, is at the maturity/decline stage – is the same for the cluster itself?

Design/methodology/approach

It is a case study with a longitudinal perspective based on the analysis of the dynamics of the parameters of cluster evolution using available secondary sources (cluster identity/brand; number of firms; number of employees; network; innovation; policies and regulations; and external markets – exports), especially addressing the past decade, that represent the stage of maturity/decline of the cluster’s dominant Port wine industry.

Findings

The conclusion is that since the 1990s the Demarcated Douro Region has gone through a “path transformation” where during the following 20 years new “anchors” for the cluster were gradually introduced, such as Doc Douro Wines, new forms of consumption of Port wine, tourism and olive oil. Since 2010 the cluster has entered a growth stage/(new) path’s development, where these “anchors” are in steady growth. The Douro brand is becoming more internationally recognized and established, the number of firms and employees is increasing, the network is restructuring with the creation of cluster-specific official institutions, innovation is especially reflected with increasing heterogeneity through diversification of the clusters into new activities and regulations and policies are supportive for expansion – all these parameters are indicating the rise of the new cycle for the cluster. Thus, the DDR cluster represents an attractive business environment and requires attention from regional policymakers to support the cluster’s development. Especially institutions have been highlighted as internal factors driving clusters growth, European integration as an external factor and firms’ strategies of diversification and internationalization as an appropriate de-locking mechanism for new path’s development.

Research limitations/implications

This research contributes to the CLC theory by further developing and applying a CLC stage/path identification model. It provides a better understanding of the dynamics of the DDR cluster that diverge from its dominant industry life cycle, which is relevant for regional policies and firms’ strategies. This study has its limitations. It provides an exploratory application of the theoretical framework proposed, and consequently, no general conclusions are possible yet. More empirical studies with different clusters in different stages are necessary to test the framework.

Practical implications

These findings are useful to policymakers when designing their policies for cluster development but also for clusters’ entities and actors when making their strategic decisions as it allows based on the verification of the established parameter of CLC to identify its current stage/path of development.

Originality/value

The paper presents a theoretically grounded model for CLC identification and for the first time to the best of the authors’ knowledge applies it to a cluster case – the DDR cluster. This case applies the proposed model and illustrates its usefulness. The model provides the tools for a better understanding of cluster dynamics.

Details

Competitiveness Review: An International Business Journal , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1059-5422

Keywords

Article
Publication date: 19 December 2023

Edgar Nave, João Ferreira and Luís Miguel Marques

Entrepreneurship is an activity of recognised economic and social interest, leading scholars to examine contextual factors that justify variations between economies and…

Abstract

Purpose

Entrepreneurship is an activity of recognised economic and social interest, leading scholars to examine contextual factors that justify variations between economies and governments to configure more favourable conditions to entrepreneurial activity. In this sequence, this study aims to analyse the effect of reforms produced in the business environment on entrepreneurial rates of a set of 18 high-income economies.

Design/methodology/approach

A panel data (2010–2019) methodology was adopted using 10 Doing Business indicators from World Bank and Total early-stage Entrepreneurial Activity (TEA) from Global Entrepreneurship Monitor (GEM).

Findings

In the light of institutional theory, the study shows that improving the business environment for entrepreneurs does not ensure an increase in TEA. Specifically, only the indicators Dealing with Construction, Registering Property and Enforcing Contracts positively impacted the TEA.

Originality/value

This is the first study that monitors and provides evidence regarding the effectiveness of business environment reforms towards entrepreneurship. The authors provide considerable theoretical-practical implications for scholars, entrepreneurs and policymakers to restructure public policies to support entrepreneurial activity.

Details

Cross Cultural & Strategic Management, vol. 31 no. 1
Type: Research Article
ISSN: 2059-5794

Keywords

Article
Publication date: 26 March 2024

Ounjoung Park, Angie Yeonsook Im and Dae-Young Kim

This study aims to disclose the antecedent factors for predicting support for cruise tourism in the Bahamas. It investigated the relationship between residents’ support for cruise…

Abstract

Purpose

This study aims to disclose the antecedent factors for predicting support for cruise tourism in the Bahamas. It investigated the relationship between residents’ support for cruise tourism and the four indicators that were the positive/negative impact of cruise tourism on the community, perceived conflicts in sharing information and concerns about the COVID-19 pandemic.

Design/methodology/approach

Using 278 surveys of local residents near major cruise ports in the Bahamas, this study identified the salient variables in tourism impact and conflict factors. The survey questionnaire was adapted and developed from relevant studies and modified to suit the context of cruise tourism.

Findings

The results revealed that residents’ perceived conflict was insignificantly associated with their support for cruise tourism. In contrast, their concerns about COVID-19 and perceptions of the positive and negative cruise tourism impacts were statistically significant in predicting the likelihood of support for tourism.

Originality/value

This study suggests implications for enhancing the long-term growth of the cruise industry, which is vulnerable to environmental threats such as Covid-19.

Details

International Journal of Tourism Cities, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-5607

Keywords

Article
Publication date: 8 March 2024

Henrik Gislason, Jørgen Hvid, Steffen Gøth, Per Rønne-Nielsen and Christian Hallum

An increasing number of Danish municipalities wish to minimize tax avoidance due to profit shifting in their public procurement. To facilitate this effort, this study aims to…

Abstract

Purpose

An increasing number of Danish municipalities wish to minimize tax avoidance due to profit shifting in their public procurement. To facilitate this effort, this study aims to develop a firm-level indicator to assess the potential risk of profit shifting (PS-risk) from Danish subsidiaries of multinational corporations to subsidiaries in low-tax jurisdictions.

Design/methodology/approach

Drawing from previous research, PS-risk is assumed to depend on the maximum difference in the effective corporate tax rate between the Danish subsidiary and other subsidiaries under the global ultimate owner, in conjunction with the tax regulations relevant to profit shifting. The top 400 contractors in Danish municipalities from 2017 to 2019 are identified and their relative PS-risk is estimated by combining information about corporate ownership structure with country-specific information on corporate tax rates, tax regulations and profit shifting from three independent data sets.

Findings

The PS-risk estimates are highly significantly positively correlated across the data sets and show that 17%–23% of the total procurement sum of the Danish municipalities has been spent on contracts with corporations having a medium to high PS-risk. On average, PS-risk is highest for large non-Scandinavian multinational contractors in sectors such as construction, health and information processing.

Social implications

Danish public procurers may use the indicator to screen potential suppliers and, if procurement regulations permit, to ensure high-PS-risk bidders document their tax practices.

Originality/value

The PS-risk indicator is novel, and to the best of the authors’ knowledge, the analysis provides the first estimate of PS-risk in Danish public procurement.

Details

Journal of Public Procurement, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1535-0118

Keywords

Article
Publication date: 25 January 2024

Trishna G. Mistry, Jessica Wiitala and Brianna S. Clark

Although event industry employees are predominantly female, there is a critical scarcity of women in leadership roles. Like other industries worldwide, women in the events…

Abstract

Purpose

Although event industry employees are predominantly female, there is a critical scarcity of women in leadership roles. Like other industries worldwide, women in the events industry experience several barriers to leadership roles. The unique characteristics of the events industry exacerbate these barriers and have led to more women leaving the company or even the industry. This study aims to investigate the impact of leadership barriers, including the perception of a glass ceiling and the importance of leadership skills in promotion decisions on career satisfaction, work-family conflict and turnover intention of employees in the events industry.

Design/methodology/approach

Data was collected from members of an international event association, and 427 responses were analyzed using partial least squares structural equation modeling.

Findings

Findings suggested the perception of a glass ceiling and the importance of leadership skills in promotion can impact career satisfaction, work-family conflict and turnover intention of employees in the events industry.

Originality/value

This study extends the scope of research on leadership barriers beyond assessing their causes by analyzing their outcomes in the event industry. To the best of the authors’ knowledge, this study is one of the first in event research and the broader hospitality industry to consider the perceptions of male and female employees regarding leadership barriers by using a foundation of the social role theory.

Details

International Journal of Contemporary Hospitality Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 1 December 2023

Paula Gomes dos Santos and Fábio Albuquerque

This paper aims to assess the factors that may explain the International Public Sector Accounting Standards (IPSAS) convergence, considering Hofstede’s cultural dimensions as the…

Abstract

Purpose

This paper aims to assess the factors that may explain the International Public Sector Accounting Standards (IPSAS) convergence, considering Hofstede’s cultural dimensions as the theoretical reference for the cultural approach proposed. Additional factors include countries’ contextual and macroeconomic characteristics.

Design/methodology/approach

Logistic and probit regression models were used to identify the factors that may explain the IPSAS (fully or adapted) use by countries, including 166 countries in this assessment (59 for those whose cultural dimensions are available).

Findings

The findings consistently indicate collectivism and indebtedness levels as explanatory factors, providing insights into cultural dimensions along with macroeconomic characteristics as a relevant factor of countries’ convergence to IPSAS.

Research limitations/implications

There are different levels of IPSAS convergence by countries that were not considered. This aspect may hide different countries’ characteristics that may explain those options, which could not be distinguished in this paper.

Practical implications

As a result of this paper, the International Public Sector Accounting Standards Board may gain insights that can be applied within the IPSAS due process to overcome the main challenges when collaborating with national authorities to achieve a high level of convergence. This analysis may include how to accommodate countries’ cultural differences as well as their contextual and macroeconomic characteristics.

Social implications

There is a trend of moving toward accrual-based accounting standards by countries. Because the public sector embraces a new culture following the IPSAS path, it is relevant to assess if there are cultural factors, besides contextual and macroeconomic characteristics, that may explain the countries’ convergence to those standards.

Originality/value

To the best of the authors’ knowledge, this is the first cross-country analysis on the likely influence of cultural dimensions on IPSAS convergence as far as the authors’ knowledge.

Details

International Journal of Accounting & Information Management, vol. 32 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 2 November 2023

Ahmed Yamen and Hounaida Mersni

This paper aims to examine the impact of carbon emissions (carbon dioxide [CO2]) reduction on tax evasion behaviour.

Abstract

Purpose

This paper aims to examine the impact of carbon emissions (carbon dioxide [CO2]) reduction on tax evasion behaviour.

Design/methodology/approach

This study uses data from 200 countries from 2000 to 2017. The empirical analysis is based on various methodological tools, including ordinary least-squares model, fixed- and random-effects models. In addition, GMM and linear mixed model has been used for robustness purposes.

Findings

The results show that carbon emissions reduction significantly affects tax evasion behaviour; when carbon emissions decrease, tax evasion behaviour increases. This indicates that the reduction of CO2 emissions is linked to significant costs, placing a financial burden on companies and leading them to evade taxes to counterbalance these costs.

Practical implications

This study has important implications, as it highlights that the efforts made by countries to minimize CO2 emissions are associated with high costs and may lead to increased tax evasion, potentially contributing to countries’ budget deficits. The results provide valuable insights for policymakers and stakeholders to implement effective environmental and fiscal regulations that contribute to a sustainable and eco-friendly future. These regulations can help maintain a balance between improving economic growth and ensuring the protection of the environment.

Originality/value

To the best of the authors’ knowledge, this is the first paper to test the impact of carbon emissions on tax evasion using macro-level data.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

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