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This research investigates the effect of accessibility to points of tourist interest (buffer) and direct and indirect spatial spillover effects of agglomeration economies on tourism industry revenues in Spain.

Data were collected from the Bureau van Dijk's (BvD) Orbis global database. The data were analysed using a spatial econometric model and the Cobb–Douglas production function.

This study reveals that hotels located inside the buffer zone of points of tourist interest achieve better economic outcomes than hotels located outside the buffer. Furthermore, the results show that there is a direct and indirect spatial spillover effect in the hotel industry.

The results provide valuable information for identifying areas where the agglomeration of hotels will produce a spillover effect on hotel revenue and the area of influence of location characteristics. This information is relevant for hotels already established in a destination or when seeking a location for a new hotel.

The results of this study can help city planners in influencing the distribution of hotels to fit desired patterns and improve an area's spatial beauty.

The paper provides insights into how investment, structural characteristics, reputation and location affect hotel revenue.

This study aims to analyze the precursors of high and low intrapreneurial intentions among fitness center employees, considering various variables (gender, age, organization size and job satisfaction).

The study involved 166 fitness center employees of the Portuguese fitness center. The study used a two-part questionnaire to gather sociodemographic data and assess variables related to intrapreneurial intentions and job satisfaction among fitness employees. The first part collected basic demographic information, while the second used validated scales to measure intrapreneurial intentions (innovation and risk-taking) and job satisfaction (intrinsic and extrinsic).

This study underscores intrapreneurship as key for the evolving global fitness sector, highlighting job satisfaction as critical for fostering intrapreneurial intentions. Age, organizational size and gender diversity are also significant, suggesting that fostering a diverse and satisfied workforce under transformational leadership can enhance fitness organizations’ adaptability and growth.

This research supports the growth of the fitness sector by demonstrating how intrapreneurship, propelled by job satisfaction, can resolve challenges, benefiting fitness centers regardless of size, age or gender diversity.

The study highlights the vital role of intrapreneurs in the fitness industry, advocating a nongender-biased approach to intrapreneurship and identifying job satisfaction as key to fostering intrapreneurial intentions, beneficial for all fitness centers.

To elaborate the picture of credibility assessment by examining how participants of online discussion evaluate the informational credibility of conspiracy theories.

Descriptive quantitative analysis and qualitative content analysis of 2,663 posts submitted to seven Reddit threads discussing a conspiracy operation, that is, the damage of the Nord Stream gas pipelines in September 2022. It was examined how the participants of online discussion assess the credibility of information constitutive of conspiracy theories speculating about (1) suspected actors responsible for the damage, (2) their motives and (3) the ways in which the damage was made. The credibility assessments focussed on diverse sources offering information about the above three factors.

The participants assessed the credibility of information by drawing on four main criteria: plausibility of arguments, honesty in argumentation, similarity to one's beliefs and provision of evidence. Most assessments were negative and indicated doubt about the informational believability of conspiracy theories about the damage. Of the information sources referred to in the discussion, the posts submitted by fellow participants, television programmes and statements provided by governmental organizations were judged most critically, due to implausible argumentation and advocacy of biased views.

As the study focuses on a sample of posts dealing with conspiracy theories about a particular event, the findings cannot be generalized to concern the informational credibility conspiracy narratives.

The study pioneers by providing an in-depth analysis of the nature of credibility assessments by focussing on information constitutive of conspiracy theories.

The aggregate index and per capita index have different meanings for some countries or regions. CO₂ emissions per capita matters for China because of its huge population. Therefore, this study aims to deepen the understanding of Kuznets curve from the perspective of CO₂ emissions per capita. In this study, mathematical formulas will be derived and verified.

First, this study verified the existing problems with the environmental Kuznets curve (EKC) through multiple regression. Second, this study developed a theoretical derivation with the Solow model and balanced growth and explained the underlying principles of the EKC’s shape. Finally, this study quantitatively analyzed the influencing factors.

The CO₂ emission per capita is related to the per capita GDP, nonfossil energy and total factor productivity (TFP). Empirical results support the EKC hypothesis. When the proportion of nonfossil and TFP increase by 1%, the per capita CO₂ decrease by 0.041 t and 1.79 t, respectively. The growth rate of CO₂ emissions per capita is determined by the difference between the growth rate of output per capita and the sum of efficiency and structural growth rates. To achieve the CO₂ emission intensity target and economic growth target, the growth rate of per capita CO₂ emissions must fall within the range of [−0.92%, 6.1%].

Inspired by the EKC and balanced growth, this study investigated the relationships between China’s environmental variables (empirical analysis) and developed a theoretical background (macro-theoretical derivation) through formula-based derivation, the results of which are universally valuable and provide policymakers with a newly integrated view of emission reduction and balanced development to address the challenges associated with climate change caused by energy.

This study aims to increase the understanding of the starting points and presuppositions of organizational learning (OL) processes in a hospital’s surgical department based on the existing theory of OL and to make visible the practical possibilities of the theory in this context.

The study was conducted as a case study. The data were collected from personnel of the hospital’s surgical department and consisted of 26 thematic interviews. The data were analyzed using qualitative theory-driven content analysis.

This study found different starting points for both employee-oriented and organization-oriented learning processes that could potentially progress to different levels of the organization: from individuals to a wider group or from a large group to an individual. The starting point of employee-oriented learning processes was depicted as everyday life problems or situations or was based on the person’s interest. The starting points of organization-oriented learning processes were described as achieving or maintaining the organization’s expected skill levels, pursuing continuous development or pursuing the organization’s specific development needs. Different kinds of presuppositions were also located within the OL processes.

This study produced new practice-based knowledge about the starting points of OL processes and their presuppositions. In health-care organizations, learning is especially important due to intensive and complex changes, and this study provides empirical evidence on how to enhance learning.

This study examines whether international tourism demand in the Visegrád countries is influenced by countries' risk rating on environmental, social and governance (ESG) factors, as non-economic factors relating to ESG risks have been ignored by previous researches on determinants of international tourism demand.

The study investigates panel data for the Visegrád countries comprising the Czech Republic, Hungary, Poland and Slovakia over the period 1995–2019. Recently developed techniques of augmented mean group (AMG) and common correlated effects mean group (CCEMG) estimators are employed so as to take care of cross-sectional dependence, nonstationary residuals and possible heterogeneous slope coefficients.

The regression estimates suggest that besides economic factors, the perception of international tourists regarding ESG risk is another important determinant of international tourism demand in the Visegrád countries. The study also established that income levels in the tourists' originating countries are the most critical determinant of international tourism demand to the Visegrád countries.

The research outcomes of the study include the need for the Visegrád countries to direct policies towards further mitigating their ESG risks in order to improve future international tourism demand in the area. They also need to ensure exchange rate stability to prevent volatility and sudden spikes in the relative price of tourism in their countries.

The main purpose of the study is to identify the differences and similarities in the communication between B2B participants in cross-cultural environments.

The research methods used in the study are two-fold: the literature analysis is complemented by primary qualitative research conducted in small- and medium-sized enterprises operating in Poland and doing business internationally. The research was focused on two culturally different markets: China and the United States. In the empirical research, the authors used one of the qualitative methods – Individual Depth Interview (IDI).

General findings showed that the strongest influence of culture was identified among older (+50 years old) business partners. The younger ones are eager to adapt and try to understand others' viewpoints. The research results may be used in creating business communication models in the countries researched for companies that plan to enter both American and Chinese markets.

The results of the study may have useful applied managerial value and be used in cooperation between SMEs' B2B business partners, not only from Poland but also from the whole region of Central and Eastern Europe and the United States and China.

The findings may help to understand and communicate with culturally different social groups such as co-workers, students, teachers, etc.

The research presented in the paper covers the gap in the literature because it relates to some new factors (like cultural heritage, age and type of industry) which determine the effectiveness of personal business communication between partners in the international marketplace.

This research aims to examine the US–China policy shift from Obama to Biden emphasizing the centrality of Taiwan question in the geostrategic competition with Beijing and its prospect if the US strategy remains unchanged.

A conceptual framework is outlined, illustrating how the US grand strategy is driven by the ideological foundation of Exceptionalism. The paper highlights the associated US policy changes that evolved from Obama to Trump and then Biden to advance Washington's strategic interests in its rivalry with China over Taiwan.

Biden's policy led to an escalating geopolitical competition with Beijing over Taiwan to maintain US supremacy. The Biden administration is more stringent than the previous administrations on the Taiwan question and there is the conviction that the USA must not back down on Taiwan because the alternative will be a retraction of US world primacy to Beijing. With Washington's persistent hegemonic strategy, the US–China confrontation over Taiwan seems inevitable.

The research highlights how the Biden administration managed a perpetuated Ukraine crisis and forged unprecedented high-level ties with Taiwan, indicating the administration's determination to exacerbate contentions with Beijing over Taiwan rather than de-escalate.

This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.

Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.

The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.

The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.

The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.

The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.

The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.

This research aimed to fill several gaps in the tipping literature which has overlooked the server's perspective in identifying and understanding variables that influence a tip amount and therefore where they concentrate their efforts during the service encounter. Furthermore, the extant literature has theorized how or why certain variables influence the tip amount, but these studies fail to capture insight from server's which would supplement the theory and provide a more in-depth understanding of the mechanisms at play.

This study adopts a grounded theory approach using semi-structured one-on-one interviews with tipped restaurant employees who were identified and selected using snowball sampling. Content analysis is employed to code and categorize the data.

The content analysis revealed five categories where servers focus their time and effort to earn tips: service quality, connection, personal factors, expertise and food quality. The server's personality was identified as a variable the tipping literature has largely ignored as a determinant of the tip amount. Server's shift their style of service for groups of eight or more people, and for regular customers, who must dine in the restaurant at least once per week. Lastly, despite the many drawbacks associated with working for tips, servers would not want to replace it with any other method of compensation.

This is the first qualitative study focused on understanding the server's role in the service exchange relationship since McCarty et al. (1990) study. The results provide new insights on the often-studied variables from the tipping literature.