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The purpose of this paper is to outline Tim Hanni’s vinotype theory and to test some of the theories foundational propositions. Specifically, this paper tests whether the wine preferences of novice wine consumers can be predicted using novice consumers’ historic and current food and beverage consumption patterns and preferences.

The sample consists of college students at a large Midwest University in the USA with an average age of 21.5 years. Data are collected via focus group (n = 4), a web-based survey (n = 231) and via recorded hedonic responses to food and wines in a controlled lab setting (n = 75). Correlation, regression and factor analyses are performed.

The findings support the vinotype theory. Predicted order and structure was found and near-past consumer consumption patterns and preferences predicted the consumer wine preferences of novice wine consumers.

The use of a convenience sample of college-student wine drinkers from a single university in Midwestern USA limits the paper. While the paper provides support for the vinotype theory, the results are not generalizable to other countries, regions or populations with a different wine-consumption culture. Additional research is necessary to further test and validate the vinotype theory and model.

The support for the foundational propositions of the vinotype theory suggests that it is reasonable to consider adopting the vinotypic approach. Businesses that sell wine can have their sales and service staff use the vinotypic approach to assist consumers in selecting wines the consumer will find delicious. This should lead to customer satisfaction and possible repeat sales/visits. Consumers can use the vinotype theory to develop an understanding of which wines they like and the reason for liking such. Researchers should use this foundational support to test the model outright.

This is a first academic review of the vinotype theory and a first test of the theory’s foundational propositions independent of the theory’s author. This paper is important, as it provides some independent support for the vinotype theory. The vinotype theory provides a basis for increased understanding and clarity in the realm of wine choice and preference.

The role of higher education institutions is paramount in creating social and cultural conditions for sustainability. Several studies show universities play an important role in promoting public understanding and awareness about sustainability. The purpose of this study is to analyze the application of university social responsibility (USR) on green and nongreen campuses and how it affects the corporate social responsibility (CSR) of students' self-consciousness (SSC), especially in accounting undergraduate programs by looking at how the undergraduate programs shape their curriculum and can build student awareness related to CSR.

A total of 704 accounting undergraduate programs students from eight different universities in Indonesia were surveyed to test the CSR SSC. Eight participating universities were included in the green campus based on Universitas Indonesia Green Metric (UI GreenMetric) and nongreen campus. Each university was analyzed regarding the application of USR.

The results of this study show that universities included in the green campus at the UI GreenMetric do not necessarily have a higher USR than the nongreen campus. Overall, there is evidence that graduates from universities with high USR implementation have better CSR SSC than graduates from universities with low USR implementation. Furthermore, the findings of this study show that there is a high value of ethic and CSR knowledge coming from university students with high USR implementation but not so with character. The findings show the same results from students between the two university groups.

To the best of the authors’ knowledge, this study is the first attempt to examine the effect of USR implementation on CSR SSC in Indonesia, by putting students’ CSR knowledge as a part of CSR SSC.

The purpose of this paper is to consider and compare different ways of using numbers to value aspects of nature-beyond-the-human through case analysis of ecological and natural capital accounting practices in the UK that create standardised numerical-economic values for beyond-human natures. In addition, to contrast underlying ontological and ethical assumptions of these arithmetical approaches in ecological accounting with those associated with Pythagorean nature-numbering practices and fractal geometry. In doing so, to draw out distinctions between arithmetical and geometrical ontologies of nature and their relevance for “valuing nature”.

Close reading and review of policy texts and associated calculations in: UK natural capital accounts for “opening stock” inventories in 2007 and 2014; and in the experimental implementation of biodiversity offsetting (BDO) in land-use planning in England. Tracking the iterative calculations of biodiversity offset requirements in a specific planning case. Conceptual review, drawing on and contrasting different numbering practices being applied so as to generate numerical-economic values for natures-beyond-the-human.

In the cases of ecological accounting practices analysed here, the natures thus numbered are valued and “accounted for” using arithmetical methodologies that create commensurability and facilitate appropriation of the values so created. Notions of non-monetary value, and associated practices, are marginalised. Instead of creating standardisation and clarity, however, the accounting practices considered here for natural capital accounts and BDO create nature-signalling numbers that are struggled over and contested.

This is the first critical engagement with the specific policy texts and case applications considered here, and, the authors believe, the first attempt to contrast arithmetical and geometrical numbering practices in their application to the understanding and valuing of natures-beyond-the-human.

The purpose of this paper is to explore domestic experiential travel by Chinese millennials, a group of consumers who will increasingly influence the global travel and tourism industry.

A qualitative research method was adopted to explore motivations and memorable experiences of Chinese millennials who successfully mountain biked the Qinghai–Tibet Highway in China.

For Chinese millennial mountain bikers in Tibet, experiential travel motivations and experiences are important. During the trip, they challenged their mental and physical abilities, enjoyed nature, bonded with friends and perceived a warm welcome by Tibetan families. This study adds to existing knowledge on experiential travel, as it was found that transformation was perceived as important outcome of the trip. Participants perceived personal change in attitude and behaviour, which will help them face everyday life challenges.

Further research could focus on gaining insight into other types of Chinese adventure tourists, on comparing wishes and demands of Chinese with other mountain bikers and on developments in transformative travel.

Adventure tourism organisations could adjust their tourism product range to cater more for Chinese millennials who aim to improve their physical and mental skills.

In-depth research into motivations and experiences of Chinese millennials is scarce. The influence of Chinese millennials on the tourism market is already large and will continue to increase.

This study examined the influence of traditional dance “Molong Kopi” for maintaining health status of older adult (OA) in long-term care of Indonesia.

A randomized control trial study conducted 21 of OA intervention group and 20 of OA control group. Molong Kopi dance intervention was carried out for eight weeks. Health status was measured on blood pressure, risk for fall, balance and quality of sleep of OA.

There was a significant differences between the intervention group and the control group on systole blood pressure, fall risk and sleep quality (p < 0.05). The number of OA who were not at risk for fall after the intervention were increased from 14 to 38%. The quality of sleep of OA was also changed to good sleep quality from 43 to 90%.

Molong Kopi dance in OA can reduce systolic blood pressure, reduce the risk of falls and improve sleep quality better.

This paper aims to analyse the determinants of the proportion of quantitative data in financial statement footnote disclosures. Quantitative data represents “hard” information and has been considered to be more persuasive than qualitative data. The primary focus is on income tax footnotes because revenue agents use them as a reference in tax audits, and citizen groups use them to analyse tax inequalities. This study posits that firms with lower effective tax rates (“tax aggressive” firms) disclose less quantitative data in their income tax footnotes.

The multivariate analysis uses data from the contents of income tax footnotes extracted from 10-K filings in eXtensible Business Reporting Language (XBRL). It uses the alphanumeric characters identified in the income tax footnotes to calculate the proportion of quantitative data relative to the entire footnote disclosure as the dependent variable in a multivariate regression analysis.

The findings show that firms which avoid more taxes disclose less quantitative data in income tax footnotes after controlling for the readability of the income tax footnotes and the entire annual report. Therefore, firms seem to reduce the publication of measurable data accessible to revenue agencies and citizen groups.

This analysis provides evidence that firms weigh the financial reporting requirements and tax audit risks when they disclose quantitative income tax data. Also, it supports the Financial Accounting Standards Board’s (FASB’s) proposal to require more disaggregated income tax disclosure. To the researcher’s knowledge, this is the first analysis that focuses on the determinants of disclosing quantitative data in income tax footnotes.

This study aims to explore Twitter posts of Turkish government agencies and the public under a specific hashtag, #NotHolidayButDistanceEducation, specifically related to online distance education during the Covid-19 pandemic.

This study used a thematic analysis on 22,547 original tweets posted by 6,970 users during the first month of online distance education in Turkish K-12 schools. Based on like and retweet counts, the study further explored the extent of stakeholders’ engagement with the observed themes.

The findings showed that government agencies and citizens used Twitter to provide technical and psychological support, appreciate and motivate stakeholders, demonstrate sample distance education activities, share information and offer suggestions about the ongoing online distance education. It was also observed that the hashtag has been used for expressing negative views about online distance education and for political purposes. A positive relationship was found between social media engagement and providing technical support or sharing information for online distance education.

This study highlights the role of social media in providing practical and emotional support to education stakeholders in times of crisis. Thus, governments can use social media to provide evidence-based psychological and physical health support to their citizens during a pandemic. Social media can serve to improve education practices in schools through the interactions between the public and policymakers.

To the best of the authors’ knowledge, this study can be considered unique because it demonstrates the civic use of social media for educational crisis management. This study highlights the influence of social media in educational policy and practice development in the contemporary era.

The purpose of this paper is to shed light on the entrepreneurial university and to develop a theoretical framework relating entrepreneurship education in the third generation of universities. Therefore, the future research could be carried out to identify and apply the presented model.

In terms of objective, this study is considered as an empirical one, and the research methodology is descriptive-correlative type. Sample population consists of 130 knowledge-based firms in the science and technology parks. In total, 100 knowledge-based firms were selected by using a stratified random sampling. The analysis of data obtained from the questionnaires and both descriptive and inferential parts was done through the application of SPSS, structural equation modeling technique and Smart PLS 3 software.

The results suggested the positive and significant effect of the organizational, individual, institutional, and environmental factors on entrepreneurial university in the science and technology parks.

The application of the research model provides an avenue for the practitioners to design accelerates and creative science and technology parks focussing on the commercialization education, entrepreneurial intuition and marketing to students and innovators.

The theoretical framework of the current study offers a different way forward for policy makers in thinking about those factors that may be critical for success of entrepreneurship education. Policy makers, in general can provide infrastructures to launch third generation of universities, entrepreneurial university, for young generation to increase effectiveness of academic education and to provide the prospect of a more business opportunity recognition.

This research contributes to the existing literature in the field of entrepreneurship education. So far, a comprehensive model has been substantially neglected with respect to the entrepreneurial university in the science and technology parks. This new framework can be used to inform thinking and research design in the area of entrepreneurship education to promote entrepreneurial university thought.

The purpose of this paper is to analyze the long-term impacts of health capital on economic growth in Singapore from 1980 to 2013.

Autoregressive distributed lag (ARDL)-ECM methodology and several diagnostic and specification tests were used to estimate the impact of health capital on economic growth on time series data covering the period 1980-2013.

The results confirm that health capital (measure by health expenditure per capita) positively and significantly affects Singapore’s economic growth in the long run. In addition, the equilibrium error correction coefficient lagged by one in the short-run is approximately 83.25 percent for all estimated variables, implying a considerably high speed of long-term adjustment to equilibrium following a short-term shock. Moreover, the Toda-Yamamoto’s Granger causality estimation reveals that there is a unidirectional causality from health expenditure per capita to GDP per capita.

The findings imply that Singapore’s economic growth could be improved significantly if expenditure on health capital is increased. This eventually would have a substantial impact on human productivity which leads to improved output per capita. Thus, policy makers and/or the government should strive to create institutional capacity to improve basic health service by strengthening the health institutions infrastructure that produces healthy and quality manpower.

Grounded on the premises that there are little or no studies on the impact of health capital on Singapore economy, this paper provides new evidence on the potential effect of health capital on Singapore’s economic growth over the last three decades. Also, this study explore the causal effect (unidirectional or bidirectional) between health capital and economic growth.

The purpose of this paper is to review and synthesise academic research in environmental accounting and demonstrate its shortcomings. It provokes scholars to rethink their conceptions of “accounts” and “nature”, and alongside others in this AAAJ special issue, provides the basis for an agenda for theoretical and empirical research that begins to “ecologise” accounting.

Utilising a wide range of thought from accounting, geography, sociology, political ecology, nature writing and social activism, the paper provides an analysis and critique of key themes associated with 40 years research in environmental accounting. It then considers how that broad base of work in social science, particularly pragmatic sociology (e.g. Latour, Boltanksi and Thévenot), could contribute to reimagining an ecologically informed accounting.

Environmental accounting research overwhelmingly focuses on economic entities and their inputs and outputs. Conceptually, an “information throughput” model dominates. There is little or no environment in environmental accounting, and certainly no ecology. The papers in this AAAJ special issue contribute to these themes, and alongside social science literature, indicate significant opportunities for research to begin to overcome them.

This paper outlines and encourages the advancement of ecological accounts and accountabilities drawing on conceptual resources across social sciences, arts and humanities. It identifies areas for research to develop its interdisciplinary potential to contribute to ecological sustainability and social justice.

How to “ecologise” accounting and conceptualise human and non-human entities has received little attention in accounting research. This paper and AAAJ special issue provides empirical, practical and theoretical material to advance further work.