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This study compared approaches to school closures in four Latin American countries (Bolivia, Colombia, Ecuador, Peru), describing the impact on the health and educational wellbeing of school-age children and youth, and evaluating their approaches in regard to continuing education through the pandemic.

We collected 75 publicly available documents including scientific and gray literature (government documents and news releases), that referred to school closures and their impact on children’s health and wellbeing. We did thematic analyses using open, axial, and selective coding and applied the latest Health Promoting Schools standards and indicators to the findings.

Results showed that countries followed epidemiological reasons for prioritizing school closures while adopting some policies that abide by Health Promoting School principles. While they emphasized the need to reopen schools so that instruction could continue, school closures were among the longest in the world. The most significant impacts on wellbeing identified in the four countries were related to food security and mental health.

This study focused on a particular set of documents, and it may not capture the full spectrum of relevant information in different contexts or regions.

By comparing school closures approaches among four Latin American countries, this study highlights the importance of context-specific interventions. In a post-pandemic era, lessons learned from these experiences should help foster more resilient and inclusive educational systems and explore the paths forward for following the new Health Promoting Schools framework in the region.

Cross-country qualitative analyses on this topic are rare. This study adds to the knowledge base by eliciting lessons for future health education research and policy efforts.

Reshoring implies the reconfiguration of supply networks. Focusing on the specific case of a born-offshored firm that engaged in reshoring of outsourced activities, this study aims to analyse how initial key suppliers in the home country can help the reshoring firm to organize a new supply network.

The research is qualitative and based on a single exploratory case study. The data was collected from multiple primary and secondary sources, and using different techniques, such as in-depth interviews, direct observation and network pictures.

The study provides insights on how an initial key supplier can enable its customers’ reshoring in the home country. Specifically, the authors identify 10 roles played by a key supplier. The results also identify supply network formation as an essential component of the reshoring process.

This paper provides unique contributions. Firstly, it presents the specific and under-explored case of a born-offshored firm engaged in outsourced reshoring; secondly, it sheds light on the roles that key suppliers may play for the reshoring process; thirdly, it explores the formation of business relationships in the context of reshoring. In essence, the paper contributes to the reshoring literature, by stressing the importance of supply network formation in the reshoring process and by identifying the multiplicity of roles that key suppliers can play when implementing reshoring, and to the industrial marketing and purchasing (IMP) literature, by showing how relationships and networks develop during reshoring, a phenomenon so far understudied by IMP scholars.

Improving construction projects' performance through innovative approaches such as lean construction (LC) and offsite construction (OSC) methods are at the centre of various debates. However, there is a limited understanding of the current link between LC and OSC approaches. This study aims to conduct a scientometric analysis on LC and OSC research to unpack and establish the nexus and suggest future research focus.

Scientometric analysis was used to systematically examine existing literature on LC and OSC to identify possible connections. Relevant publications were extracted from the Scopus database, using inclusion and exclusion criteria. VOSviewer software was used as a visualisation technique to analyse and map the interrelations and connections of the concepts being studied. Bibliograhic data on the 68 selected papers were extracted from the Scopus database.

The search results cover the period between 2003 and 2021. Descriptive statistics show that the number of published papers has increased yearly. Researchers in the USA and Canada are the most productive authors regarding the number of published papers. The directions for future research suggested are the need to identify best practices for integrating LC and OSC methods, the need for more interdisciplinary and cross-country collaboration among researchers, the use of alternative research methods will provide a better understanding of the benefit of integrating LC and OSC techniques and more research is needed to showcase how the use of lean and offsite construction can facilitate the attainment of net-zero in the construction industry.

This study provides insights into the trends and gaps in knowledge on integrating LC and OSC methods and offers valuable insights to scholars and practitioners in integrating LC and OSC principles. This knowledge is vital for identifying strategies to improve the outcome of construction projects and contribute to the sustainable socio-economic development of cities across the globe.

The purpose of this study is to use structural equation modeling to examine the interaction between the variables of corporate image, credibility, trust and satisfaction in the context of a virtual sporting event. The aim is to determine whether these variables have significant relationships with each other and which of them has the greatest influence on the prediction of participants' satisfaction.

A structured questionnaire was used, based on previously validated scales. The survey was administered using the LimeSurvey platform. The sample consisted of a total of 588 participants of the Medellín virtual marathon.

The results of the study reveal significant findings regarding the relationships between the variables of corporate image, credibility, trust, and satisfaction in virtual sporting events. In particular, it is highlighted that trust emerges as the most influential factor in participants' satisfaction, which offers an insightful understanding of the importance of this variable in the user experience in virtual sporting events.

This study emphasizes the importance of brand analysis in the sports environment, stressing that the actions undertaken by managers should highlight both the corporate image and the connections with users, given their fundamental role in customer satisfaction. Likewise, the study of these variables within the sports context provides new knowledge and fills existing gaps within the academy. Limitations include the sample and the lack of consideration of all brand variables.

The need to cultivate a strong and well-managed image to build trust with participants is emphasized for organizers of virtual sporting events. It is crucial to work on establishing long-term credibility, especially in the relatively new context of virtual racing. Maintaining, and building the virtual career offering is essential to strengthening relationships, demonstrating a robust corporate image. In addition, since trust and credibility have a significant impact on participant satisfaction in this type of event, managers must communicate the assurance that virtual careers offer an experience free of uncertainty and risk, which is particularly attractive to a new customer base interested in this format.

This article presents an original contribution by investigating the relationships between corporate image, credibility, trust, and satisfaction in the context of virtual sporting events. It employs a structural equation model to assess the significance and predictive capacity of these variables. Notably, the study identifies trust as the most influential factor in predicting participant satisfaction. These findings offer valuable insights into the relative importance of brand variables in shaping user satisfaction within the virtual sporting event domain. By shedding light on these dynamics, the research aids event managers in making informed resource allocation decisions, contributing to a nuanced understanding of brand impact in this context.

Tourism faces a range of interconnected and potentially transformative global risks – collectively considered an evolving polycrisis – that have not been adequately defined and understood. As a result, the industry struggles to proactively anticipate and mitigate potential future challenges, while governments lack insight for strategic longer-term decision-making on tourism development. The purpose of this paper is to advance tourism sector consideration of global change threats and their complex interactions and more effectively incorporate these risks into tourism futures planning.

This conceptual gap is addressed through a discussion of the World Economic Forum’s Global Risk Reports, and their definition of environmental, economic, geopolitical, societal and technological risk categories. In applying results to tourism, a preliminary expert assessment of global risks serves as a foundational framework to incorporate potential global change threats more effectively into tourism futures planning and decision-making.

Additional research should be prioritized to examine global risks most influential of tourism, how and where they may interact, how to convert risk categories into measurable indicators and to evaluate whether risk assessments can contribute to mitigating the evolving polycrisis.

This paper discusses the systematic and strategic engagement with global risks for tourism, critically reviews the World Economic Forum’s Global Risk Reports from tourism perspective, presents key risk dimensions driving future tourism development, provides a foundational framework to further assess global risk for tourism and compels tourism academy to prioritize global change research agenda.

旅游业面临一系列相互关联并且具有潜在变革性的全球风险——这些风险被统称为不断演变的多重危机——尚未得到充分定义和理解。因此, 行业难以主动积极预测和应对未来的挑战, 而政府在旅游发展中的长期战略决策上也缺乏洞见。

本文通过讨论世界经济论坛的《全球风险报告》及其对环境、经济、地缘政治、社会和技术风险类别的定义, 弥补了这一概念上的空白。在将这些结果应用于旅游业时, 初步的专家评估为更有效地将潜在的全球变化威胁纳入旅游业未来规划和决策提供了基础框架。

应优先开展进一步研究, 以探讨对旅游业影响最大的全球风险、这些风险可能如何以及在何处相互作用、如何将风险类别转化为可衡量的指标, 以及风险评估是否有助于缓解不断演变的多重危机。

讨论了旅游业与全球风险的系统性和战略性应对; 从旅游业的角度批判性地审视了世界经济论坛的《全球风险报告》; · 提出了驱动未来旅游业发展的关键风险维度; · 提供了进一步评估旅游业全球风险的基础框架; · 呼吁旅游学界优先关注全球变化研究议程。

El turismo se enfrenta a una serie de riesgos mundiales interconectados y potencialmente transformadores-considerados globalmente como policrisis en evolución-que no se han definido ni comprendido adecuadamente. En consecuencia, el sector se esfuerza por anticipar y mitigar de forma proactiva los posibles retos futuros, mientras que los gobiernos carecen de información para tomar decisiones estratégicas a largo plazo sobre el desarrollo del turismo.

Esta laguna conceptual se aborda mediante un análisis de los Informes sobre Riesgos Globales del Foro Económico Mundial y su definición de las categorías de riesgo medioambiental, económico, geopolítico, social y tecnológico. Al aplicar los resultados al turismo, una evaluación preliminar de los riesgos mundiales realizada por expertos proporciona un marco fundacional para incorporar más eficazmente las posibles amenazas del cambio global a la planificación y toma de decisiones sobre el futuro del turismo.

Debe darse prioridad a la investigación adicional para examinar los riesgos globales que más influyen en el turismo, cómo y dónde pueden interactuar, cómo convertir las categorías de riesgo en indicadores medibles y evaluar si las evaluaciones de riesgo pueden contribuir a mitigar la policrisis en evolución.

Analiza el compromiso sistemático y estratégico con los riesgos globales para el turismo; Revisa críticamente los Informes sobre Riesgos Globales del Foro Económico Mundial desde la perspectiva del turismo; Presenta las principales dimensiones del riesgo que impulsan el futuro desarrollo del turismo; Proporciona un marco básico para evaluar el riesgo mundial para el turismo; Precisa a la academia del turismo a priorizar la agenda de investigación sobre el cambio global.

There is a dearth of research that investigates the impact of national culture on budgeting and management indexes in the public sector across developing countries. Limited studies in accounting and management have explained the role of national culture in shaping organisational and individual values. It is posited that national cultural variables impact budget transparency and performance management. This study contributes to the literature by examining these relations in 16 developing countries.

Adopting an unbalanced timing framework, the current paper seeks to fulfill this gap and applies four cultural dimensions from the GLOBE study (House et al., 2004) as explanatory variables to investigate whether national culture is associated with budget transparency and performance management or not, particularly in the context of developing countries. The paper uses budget transparency as the first dependent variable, based on the OECD database from Qi and Mensah (2011), along with performance management as the second dependent variable, from the BTI Project (2016), according to the leadership's political performance management.

Generally, the empirical findings reveal a minimal relation among GLOBE cultural variables with budget transparency and performance management. Particularly, the empirical findings indicate that only performance orientation has a significant relation with budget transparency and performance management.

The findings of this paper suggest that any plan to improve a nation's budget transparency should consider the links between budgeting, performance management and the culture of those that run them.

The formal adoption of new methods by performance management may not be enough without accompanying efforts to transform performance orientation as an index of national culture.

The purpose of this paper is to elucidate the moral dimensions of accounting by examining the case of Gross National Happiness (GNH) in Bhutan, and to propose a new approach to accounting that is grounded in the Buddhist principle of the Middle Path. This approach aims to promote well-being and happiness, contrasting with traditional accounting practices.

The paper outlines the core concepts of the Middle Path theory and GNH. The authors first problematise the role of traditional accounting in the well-being and happiness project. The authors explore accountability from the Middle Path perspective, which is a key aspect of Buddhist philosophy. Using the concept of Middle Path accountability and GNH in practice, the authors then examine accounting in terms of the four “immeasurable moral virtues” (tshad med bzhi) of the Middle Path. The authors conclude by highlighting the value of the Middle Path for conceptualising accountability and emancipating contemporary accounting from its ethical and theoretical constraints.

This paper compares the application of traditional accounting and accountability with the Middle Path and GNH practices. The authors find that ethical discourses in traditional accounting and accountability are not compatible with the values of the Middle Path, thereby limiting the scope of accounting and accountability. This constraint is overcome by introducing four “immeasurable moral virtues” (tshad med bzhi) of Buddhism, which promote spiritual development (wisdom) to replace the existing ethical strands of traditional accounting and accountability to support the well-being and happiness project.

The study is limited to the review of concepts in GNH and Buddhist philosophy. More empirical studies in different contextual settings could increase understanding of how the practice of Middle Path and GNH could drive the project of well-being and happiness through accounting.

The paper seeks to contribute to the operationalisation of GNH in organisation by framing social and well-being accounting grounded in the Middle Path theory. The authors also seek to clarify the role of accounting as a social and moral practice.

Situated within the fields of social and moral accounting, the paper seeks to elevate the potential role of accounting in the promotion of well-being and happiness of people and other sentient beings. By applying four moral virtues of love, compassion, appreciative joy and equanimity in accounting, the authors seek to enhance the role of accounting that could potentially reduce poverty, social inequity, corruption and promote harmony and cultural well-being.

This study undertakes a conceptual integration of the GNH and Middle Path philosophy to understand the theoretical and ethical implications of traditional accounting and accountability. This contribution to the literature expands the possibilities of accounting and accountability on social and well-being accounting by introducing the Middle Path and GNH concepts.

The study responds to the calls for multilevel approaches in entrepreneurship research and seeks to answer whether the relationships between personal values and entrepreneurship remain stable across different economic conditions, using the unemployment rate as a moderator. It pays attention to the solo self-employed and women, as these groups are particularly vulnerable when crises occur.

We use Schwartz's theory of human values, which has been understudied in entrepreneurship and follow a correlational research design with micro and macro variables. Multilevel logistic regression is applied to the data from the large sample of 151,032 individuals participating in six waves of the European Social Survey. Solo self-employed are distinguished from those employing others, and analyses are run separately for men and women to understand gender differences.

The findings show that self-direction and achievement are positively, and benevolence and security negatively related to entrepreneurship. The high unemployment rate lowers the positive relationships with self-direction and achievement and mitigates the negative relationship with security, but only for the solo self-employed and not for employers. Results mostly hold for both genders.

The study suggests that security-related values should not be omitted from entrepreneurship research focused on entrepreneurs' values. It also emphasizes the need to distinguish between various subgroups of entrepreneurs and their motivation, which is important for efficient active labor market policies.

The study utilizes multilevel analyses that account for individual- and country-level influences on entrepreneurial activity. It contributes to understanding how economic context influences value salience and supports the applicability of Schwartz's theory of human values in entrepreneurship.

This study aims to identify comfort food (CF) consumption and its associated factors during the pandemic period. The study also involves an online survey conducted five months after the quarantine started in Brazil.

Data on lifestyle, eating habits and anthropometric data were collected before and during the pandemic, and the differences in these habits were analyzed. Univariate and multivariate logistic regression models were performed to identify predictors of CF consumption by gender.

A total of 1,363 individuals were included in the sample, with a median age of 31 years old, of whom 80.3% were women. Since individuals were free to respond about the food consumed without predetermined categories, it was possible to carry out a faithful assessment of the occurrence of this behavior. At the same time, allowing the subjectivity and symbolism inherent to the concept of CF to be embraced. CF consumption was present for 54%, with “sweets” being the most mentioned group by both genders. The factors associated with CF consumption in women during the pandemic were increased snacking, increased bread, candies and alcoholic beverage intake, increased time spent at work, worsened sleep quality, reduced meals, perceived stress (PS), emotional eating (EE), age and increased frequency of meat intake. In men, the predictors for CF consumption were remote full-time work/study, PS, EE and early waking time. For both genders, CF consumption during the pandemic period was associated with PS and EE.

This study provides an important overview of the possible contributions of the pandemic on behaviors and food choices related to the consumption of CF in Brazilians. This information is valuable to support further studies to investigate and treat the impacts of the pandemic on lifestyle, eating habits and behavior, mental health and other factors in the postpandemic period.