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This article provides an overview and analysis of 50 years of European policies, actions, and challenges to align its higher education and research, as well as lessons learned from this for similar initiatives elsewhere.

The study builds on a comprehensive overview and study of policy documents and scholarly literature to identify by decade the main policies and actions and the related challenges towards a European Higher Education and Research Area.

The findings make clear the key rationales, challenges, shifts and lessons to be learned from 50-year European policies for the alignment of higher education.

Its value lies in the historical overview and analysis of current initiatives, in particular the European Universities Initiative (EUI), to provide a historical and geographical context, which might give insight for similar initiatives elsewhere.

The paper aims to expand on the works well documented by Joy Boulamwini and Ruha Benjamin by expanding their critique to the African continent. The research aims to assess if algorithmic biases are prevalent in DALL-E 2 and Starry AI. The aim is to help inform better artificial intelligence (AI) systems for future use.

The paper utilised a desktop study for literature and gathered data from Open AI’s DALL-E 2 text-to-image generator and StarryAI text-to-image generator.

The DALL-E 2 significantly underperformed when it was tasked with generating images of “An African Family” as opposed to images of a “Family”. The pictures lacked any conceivable detail as compared to the latter of this comparison. The StarryAI significantly outperformed the DALL-E 2 and rendered visible faces. However, the accuracy of the culture portrayed was poor.

Because of the chosen research approach, the research results may lack generalisability. Therefore, researchers are encouraged to test the proposed propositions further. The implications, however, are that more inclusion is warranted to help address the issue of cultural inaccuracies noted in a few of the paper’s experiments.

The paper is useful for advocates who advocate for algorithmic equality and fairness by highlighting evidence of the implications of systemic-induced algorithmic bias.

The reduction in offensive racism and more socially appropriate AI can be a better product for commercialisation and general use. If AI is trained on diversity, it can lead to better applications in contemporary society.

The paper’s use of DALL-E 2 and Starry AI is an under-researched area, and future studies on this matter are welcome.

While in the past companies have voluntarily disclosed information beyond the financial bottom line, there is now a trend toward mandatory reporting in many countries. With the adoption of Directive 2014/95/EU, the European Union has taken a decisive step in this direction. However, research on the effects of these obligations is still at an early stage, particularly regarding Directive 2014/95/EU. Therefore, this paper aims to pursue the question of whether the directive has led to an improvement in reporting.

The authors analyzed the reporting of the EURO STOXX 50 companies before and after the directive entered into force. To evaluate the improvement, the authors assigned the individual Global Reporting Initiative indicators to the different information requirements of the directive.

Overall, the authors’ study revealed an improvement in reporting. However, this does not apply to all information categories. A significant improvement can be seen regarding the information on policies and due diligence, principal risk and non-financial key performance indicators. Institutional theory suggests that the observed improvements among these reporting-experienced companies can be understood as the result of coercive pressure triggered by the directive’s requirements.

The authors’ study contributes to the debate on the impact of non-financial reporting obligations by providing empirical insights into the effects of Directive 2014/95/EU. These insights can inform political and managerial decision-making, particularly in view of increasing reporting obligations.

Using intersectionality and introducing newer developments from critical cross-cultural management studies, this paper aims to discuss how diversity is applicable to changing cultural contexts.

The paper is a conceptual paper built upon relevant empirical research findings from critical cross-cultural management studies.

By applying intersectionality as a conceptual lens, this paper underscores the practical and conceptual limitations of the business case for diversity, in particular in a culturally diverse international business (IB) setting. Introducing newer developments from critical cross-cultural management studies, the authors identify the need to investigate and manage diversity across distinct categories, and as intersecting with culture, context and power.

This paper builds on previous empirical research in critical cross-cultural management studies using intersectionality as a conceptual lens and draws implications for diversity management in an IB setting from there. The authors add to the critique of the business case by showing its failures of identifying and, consequently, managing diversity, equality/equity and inclusion (DEI) in IB settings.

Organizations (e.g. MNEs) are enabled to clearly see the limitations of the business case and provided with a conceptual lens for addressing DEI issues in a more contextualized and intersectional manner.

This paper introduces intersectionality, as discussed and applied in critical cross-cultural management studies, as a conceptual lens for outlining the limitations of the business case for diversity and for promoting DEI in an IB setting in more complicated, realistic and relevant ways.

The main goal of this paper is to examine the evolution of Latin American productive integration in terms of the regional value added incorporated in intra-regional exports of Argentina, Brazil, Chile, Colombia, Mexico and Peru. In addition, the study traces the trade and productive integration trajectories for each of these countries from 1995 to 2015.

Based on the use of OECD’s global ICIO input-output tables, this paper applies the methodological framework by Wang et al. (2018) for the analysis of trade flows at the bilateral level, which allows breaking down the value of gross exports of each sector-country, depending on the origin of the value added contained in exports, as well as their use.

The estimates show very low shares of value added from regional partners in the intra-regional exports of the countries studied. Conversely, the weight of the value added incorporated in these exports by countries outside the region has increased in tandem with China’s expanding involvement in Latin America. This development, along with the downward trend in domestic value added incorporated in exports, indicates a lack of a regional integration process of any depth.

This article addresses an economic problem of conventional importance from a global value chain perspective using a novel methodology based on the use of global input–output tables.

The purpose of this article is based on the unit patent license fee model in the closed-loop supply chain.

This paper analyzes the impact of the bundling strategy of the retailer selling new products and remanufactured products on the closed-loop supply chain under the condition that the original manufacturer produces new products and the remanufacturer produces remanufacturing products.

The results show that alternative products can be bundled, and in many cases, the bundling of remanufactured products and new products is better than selling alone.

If the retailer chooses bundling, for the remanufacturer, when certain conditions are met, the benefits of bundling are greater than the separate sales at that time; for the original manufacturer, when the recycling price sensitivity coefficient is high, the bundling is better than separate sales.

The paper introduces ethical and aesthetical implications emerging from participative forms of adaptive heritage reuse. Its aim is to depict the overall framework to contextualize the investigations explored in the Special Issue titled “Ethics and aesthetics of adaptive heritage reuse in Europe.” Therefore, the article confronts with potentialities and contradictions of “open” heritage processes, introducing key critical elements to recode heritage practices and planning in today’s conjuncture of global change.

The paper drawn on a literature review, which combines different bodies of studies: heritage, urban studies, care studies and recent policy documents. A photographic essay, moreover, serves to “augment” the presented argumentations through a visual apparatus resulting from one of Gaia Ginevra Giorgi’s artwork, which develops in the intersection between performative art, participation and territorial reuse.

The author argues that for adaptive heritage reuse to be really sustainable, ethical and aesthetical heritage codes need to be reassessed and reoriented toward the present socio-ecological priorities, multiplicating the ways cultural heritage is conceived, valued and reused. The paper suggests proceeding along the creative paths of uncertainty, providing the first elements to develop political projects of abundance and enjoyment for current urban settlements.

The presented argumentations can be used as a baseline by heritage managers and policymakers to experiment with participative processes of adaptive heritage reuse and to identify more environmentally and socially just trajectories of urban development.

The paper expands the concept of adaptive heritage reuse, considering the active participation of both human and non-human agents. Treating heritage in a laic way, namely free from absolute and preordered judgments of value, it deals with uncomfortable heritage materiality and contexts, illuminating the quality of unpleasant or odd forms of beauty.

In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.

The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.

The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.

This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.

This study aims to elucidate the process and internal mechanism of place identity construction in traditional villages under the impact of tourism by taking Cuandixia village as a case. The research methods comprise participatory observation and in-depth interviews with the residents. The main results are as follows: the impact of tourism on traditional villages is mainly reflected in space reconstruction, livelihood change, social relations restructuring and culture change; under the impact of tourism, the representation of residents’ identity construction shows complexity, with positive and negative effects; and the place identity construction of residents affects their perception of and attitudes toward tourism. Moreover, self-esteem and self-efficacy principles play a key role in their perception of tourism. This study provides some reference for further investigation of the tourism development model and the mental mechanism of residents in traditional villages.

This paper aims to address the novel phenomenon of tourism in the metaverse and analyse possible scenarios that could influence the resilience of a sustainable tourism paradigm in response to this new phenomenon.

Based on Kuhn’s paradigmatic framework, this paper offers an innovative perspective for the integration of new theories and practise-relevant phenomena. It emphasises the relevance and commensurability of different paradigmatic dimensions and outlines the scenarios for the integration of metaversal sustainability.

The phenomenon of tourism in the metaverse of the 21st century poses a new challenge to the existing paradigm of sustainable tourism, which traditionally focuses on the economic and ecological sustainability of planet Earth’s physical environment. The adoption of a metaversal sustainability scenario for the virtual and mixed reality is key to a responsible implementation of the paradigm of sustainable tourism development that considers all its environments, whether fantastic or realistic.

This study has its limitations, as metaversal tourism is still in the experimental phase. A more comprehensive understanding of the metaverse and its terminology is still evolving. There is potential to adapt the sustainable tourism paradigm to new technological environments if the metaverse is recognized as one in the future.

There are practical implications for tourism policy and practise. Tourism stakeholders need to adapt to the changing tourism landscape by recognising the metaverse as a viable environment committed to sustainable development. This will enable innovative strategies to govern, lead, promote and manage metaversal tourism and ensure that it is in line with the long-term goal of sustainability.

The metaverse holds considerable potential for transforming social perception and behaviour. Integrating the metaverse into the sustainability pillars of the sustainable development paradigm implies a forward-looking approach that takes into account the dynamics of people’s evolving desires and preferences. This inclusion advocates for sustainable development in all environments in which people live and explore.

This research stands out for its pioneering role in advancing a sustainable tourism paradigm that goes beyond the traditional planetary dimensions. By examining the impact of tourism in the metaverse, it proposes a path towards a more holistic and future-oriented paradigm of sustainable tourism in both the physical and virtual worlds. The coining of the term “metaversal sustainability” contributes to the lexicon of paradigms for both tourism and societal sustainable development.

本文阐述了旅游在元宇宙中的新现象, 并分析了可能影响可持续旅游范式应对这一新现象的弹性的可能情景。

传统的可持续旅游范式侧重于地球物理环境的经济和生态可持续性, 而21世纪的旅游现象对现有的可持续旅游范式提出了新的挑战。采用虚拟和混合现实的元宇宙可持续性情景是负责任地实施可持续旅游发展范式的关键, 该范式考虑了所有环境, 无论是梦幻还是现实环境。

由于跨时空旅游还处于实验阶段, 本研究存在一定的局限性。对元宇宙及其术语的更全面的理解仍在不断发展。如果未来的元宇宙环境被视为一种新的技术环境, 那么就有可能发现新的创新的、意想不到的实际解决方案, 使可持续旅游模式适应新的技术环境。

这对旅游政策和实践具有实际启发。旅游利益相关者需要通过认识到元宇宙是一个致力于可持续发展的可行环境, 以适应不断变化的旅游景观。这将使治理、领导、促进和管理元宇宙旅游的创新战略成为可能, 并确保元宇宙旅游符合可持续发展的长期目标。

元宇宙在改变社会认知和行为方面具有相当大的潜力。将元宇宙纳入可持续发展范式的可持续性支柱意味着一种考虑到人们不断变化的欲望和偏好的动态的前瞻性方法。这种包容提倡在人们生活和探索的所有环境中实现可持续发展。

独创性：这项研究在推动超越传统地球维度的可持续旅游范式方面发挥了开创性的作用。通过探究旅游在虚拟世界中的影响, 它提出了一条在现实世界和虚拟世界中实现更全面和面向未来的可持续旅游范式的途径。“元宇宙可持续性”一词的创造有助于增加旅游业和社会可持续发展的范式词典。

Basado en el marco paradigmático de Kuhn, este artículo ofrece una perspectiva innovadora sobre la integración de nuevas teorías y fenómenos relevantes para la práctica. Se destaca la relevancia y conmensurabilidad de las diferentes dimensiones paradigmáticas y esboza escenarios para la integración de la sostenibilidad del metaverso. Esta conceptualización se presenta visualmente en una ilustración que combina entornos de sostenibilidad virtuales y físicos. La visualización se complementa con una imagen que muestra a un turista en el metaverso, creada con el generador de imágenes DALL-E OpenAI.

Este trabajo de perspectiva aborda el novedoso fenómeno del turismo en el metaverso y analiza posibles escenarios que podrían influir en la resiliencia de un paradigma de turismo sostenible en respuesta a este nuevo fenómeno.

El fenómeno del turismo en el metaverso del siglo XXI plantea un nuevo reto al paradigma existente del turismo sostenible, que tradicionalmente se centra en la sostenibilidad económica y ecológica del entorno físico del planeta Tierra. La adopción de un escenario de sostenibilidad metaversal para la realidad virtual y mixta es clave para una aplicación responsable del paradigma de desarrollo turístico sostenible que tenga en cuenta todos sus entornos, ya sean ficticios o realistas.

Este estudio presenta limitaciones dado que el turismo metaversal se encuentra todavía en fase experimental. Una comprensión más completa del metaverso y su terminología está aún en evolución. Existe potencial para descubrir nuevas soluciones prácticas innovadoras e imprevistas para adaptar el paradigma del turismo sostenible a los nuevos entornos tecnológicos, si es que el entorno del metaverso se considera como tal en el futuro.

Existen implicaciones prácticas para la política y la práctica del turismo. Los agentes del turismo deben adaptarse al cambiante panorama turístico reconociendo el metaverso como un entorno viable y comprometido con el desarrollo sostenible. Esto permitirá aplicar estrategias innovadoras para gobernar, liderar, promover y gestionar el turismo del metaverso, así como garantizar que esté en consonancia con el objetivo a largo plazo de la sostenibilidad.

El metaverso encierra un potencial considerable para transformar la percepción y el comportamiento social. La integración del metaverso en los pilares de sostenibilidad del paradigma del desarrollo sostenible implica un enfoque prospectivo que tenga en cuenta la dinámica de los deseos y preferencias cambiantes de las personas. Esta inclusión aboga por el desarrollo sostenible en todos los entornos en los que viven y exploran las personas.

Esta investigación destaca por su papel pionero en el avance de un paradigma de turismo sostenible que va más allá de las dimensiones planetarias tradicionales. Al examinar el impacto del turismo en el metaverso, se propone un camino hacia un paradigma de turismo sostenible más holístico y orientado al futuro, tanto en el mundo físico como en el virtual. La acuñación del término “sostenibilidad metaversal” contribuye al léxico del paradigma tanto del turismo como del desarrollo sostenible de la sociedad.