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The outbreak of COVID-19 endemic forced people not only to think but also to pause and objectively reflect how to deal with the situation that has arisen and how to develop well-being and resilience strategies for the welfare of humanity. The endemic brought a global economic shock of enormous magnitude in most of the countries. Policymakers across the globe today have been facing alarming situations and unpredictable challenges as they try to find solutions to problems in the areas of tourism, at macro-economic levels and in socio-cultural arena. People in developing countries are concerned with earning livelihood and supporting their families and find some opportunities to survive by increase in tourist arrivals. Conversely, industralized countries struggle to improve the general psychological and physical health of their citizens. Travelling for well-being appears to be a sensible and uplifting resilience tactic in such a situation. This piece discusses how, in such a situation, cultivating resilience and well-being techniques may enable us to overcome a variety of obstacles in the travel and tourist industry. According to the author, policies aimed at enhancing well-being through travel should give priority to factors like affordability, accessibility, sustainability, safety and education. By promoting an environment where travel is affordable, accessible and sustainable, policymakers can guarantee that more people can take advantage of the positive experiences and enrichment that travel can provide to their lives, while also benefiting the greater community and environment.

The purpose of this study is to use a lifetime income measure to evaluate the long-run housing affordability for an understudied cohort of households in the literature – the millennials. The authors do this in the context of Malaysia, measuring long-run affordability for four housing types across geographic locations and income distributions.

This study calculates a long-run housing affordability index (HAI) using data on house prices and household incomes. Essentially a ratio of predicted lifetime incomes to house prices, the HAI is computed for four common housing types in Malaysia from 2005 to 2016 and for six states in the country. The HAI is also compared across four income percentiles.

The analysis reveals varying patterns of housing affordability among different states in Malaysia. Housing affordability has declined since 2010, with most housing types being unaffordable for millennial-led households with the lowest income. Housing is most affordable for those in the highest income bracket, although even here, there are pockets of unaffordable housing as well.

Based on the findings, this study proposes three targeted interventions to improve housing affordability for Malaysian millennials.

This study fills a gap in the literature by examining the long-run housing affordability of Malaysian millennial-led households based on both geographic location and income distribution. The millennial population is understudied in the housing affordability literature, making this study a valuable contribution to the field.

This study examined brand hate within the context of the (German) Bundesliga and (Australian) National Rugby League (NRL). The study pursued two research questions: (1) What types of brand hate were expressed towards the Bundesliga and the NRL? (2) To what extent did hateful comments attract more likes than non-hateful comments?

Brand hate was studied in the context of competition restrictions in 2020 due to the Covid-19 pandemic. We analysed reader comments posted below online articles published in three German (119 articles and 8,975 comments) and three Australian online newspaper articles (116 articles and 4,858 reader comments). The data were analysed deductively.

Non-parametric tests found that all types of brand hate were expressed. Approximately 85% of the hateful comments were mild, or more specifically, cold (n = 445 or approximately 53%), or cool (n = 250 or approximately 30%), or hot (n = 20 or approximately 2%). Hateful comments attracted more likes than non-hateful comments.

This study advances our understanding of how negative brand perceptions underpin an extreme negative emotional reaction in the form of brand hate. The empirical evidence enables brand managers to better address disgusted, angry, or contemptuous consumers (or stakeholders) and consider whether the feeling is enduring, strong or weak, and linked to either aggressive or passive behaviours.

This study aims to explore the interplay between market concentration and implicit tax burdens in Brazil, offering a fresh perspective on the conventional belief of perfect competition.

Data was sourced from Brazilian firms on the B3 stock exchange between 2011 and 2021. Multiple linear regression techniques were employed to analyze the relation of explicit tax rates to firms’ pre- and post-tax returns.

Dominant firms in the market tend to bear a lower implicit tax burden and have the capacity to extend tax incentive benefits to shareholders.

The findings highlight Brazil’s intricate corporate tax fabric, particularly regarding implicit taxes. They provide a foundation for deeper inquiries into how market dominance, taxation policies, and corporate strategies converge.

Regulators and business leaders can harness this knowledge to recalibrate tax strategies and market regulations. Specifically, a closer examination of the dynamics that permit reduced implicit tax implications in monopolized markets is essential for equity.

Companies with pronounced market concentration can mitigate their implicit tax burdens, potentially offloading them to consumers and suppliers. This points to potential inequities in current tax structures.

This research unveils nuanced insights into Brazil’s multifaceted interrelations between corporate influence, taxation strategies, and market forces.

The presence of green spaces plays a vital role in promoting urban sustainability. Urban green parks (UGPs) help create sustainable cities while providing fundamental ecological functions. However, rapid urbanization has destroyed crucial green areas in Ranchi City, endangering inhabitants’ health. This study aims to locate current UGPs and predict future UGP sites in Ranchi City, Jharkhand.

It uses geographic information system (GIS) and analytical hierarchical process (AHP) to evaluate potential UGP sites. It involves the active participation of urban communities to ensure that the UGPs are designed to meet dweller’s needs. The site suitability assessment is based on several parameters, including the normalized difference vegetation index (NDVI), land use and land cover (LULC), population distribution, PM 2.5 levels and the Urban Heat Island (UHI) effect. The integration of these factors enables an evaluation of potential UGP’s sites.

The findings of this research reveal that 54.39% of the evaluated areas are unsuitable, 15.55% are less suitable, 12.76% are moderately suitable, 11.52% are highly suitable and 5.78% are very highly suitable for UGPs site selection. These results emphasize that the middle and outer regions of Ranchi City are the most favorable locations for establishing UGPs. The NDVI is the most important element in UGP site appropriateness, followed by LULC, population distribution, PM 2.5 levels and the UHI effect.

This study improves the process of integrating AHP and GIS, and UGPs site selection maps help urban planners and decision-makers make better choices for Ranchi City’s sustainability and greenness.

This study aims to compare the influence of origin types (country-of-origin – COO versus geographic indication – GI) and wine worlds (new versus old wine country – represented by Brazil and Italia, respectively) on the attitude of low-involvement Generation Z potential consumers from Brazil toward wine ads.

The authors conducted a two (COO vs GI) by two (New vs Old World) within-subject experimental design with 98 Brazilians from Generation Z. Latin square was used to systematically counterbalances the sequence in which participants were exposed to ads.

The results reveal that potential consumers’ attitudes are more positive when a COO is used in wine advertisements than when a GI is used. Besides, the consumers’ conative response is more positive when an Old World country (Italy) is used in wine ads than when New World country (Brazil) is used.

This study expands existing literature by showing that, in wine ads, COO information elicits more positive responses than GI. It also suggests a preference among potential consumers for Old over New World wines in purchase, recommendation and consumption decisions.

The wine advertisements for the market segment investigated should highlight the COO instead of geographical indication (GI). Besides, the authors point out the importance of promoting the concept of GI among low-involvement Generation Z potential consumers.

To the best of the authors’ knowledge, this is the first study to assess potential consumers’ attitudes toward wine ads, comparing COO and GI and determining which geographical cue elicits more positive consumer attitudes: origin types (COO vs GI) or wine worlds (Old vs New).

This study aims to conduct a systematic review of existing literature on ageism among older informal workers, as most studies have focused on formal work settings. Specifically, it seeks to identify the scope and characteristics of ageism that older informal workers encounter and its influence on their work and well-being.

This paper follows the Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA) framework to conduct a systematic review. Eleven studies from six databases were included and thematically analysed.

The findings revealed four main themes: the contextual nature of ageism, dimensions of work-related ageism, navigating work-related challenges, and effects on well-being. These themes highlight that, despite being perceived as experienced and reliable, older informal workers face exclusion from work opportunities as they are perceived as unproductive and less capable of acquiring new skills. These negative perceptions significantly impacted their willingness to continue working and overall well-being.

The findings offer an overview of extant research and the direction for future research and policy interventions to address ageism among older informal workers. The findings are crucial for enhancing older workers' quality of life, particularly in low- and middle-income countries, where population ageing is the fastest.

This study is one of the few to systematically explore and evaluate empirical evidence on ageism in the informal work sector. It thus expands existing knowledge and understanding of the phenomenon of ageism in a least explored context.

This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the foundations for decolonising the higher education curriculum and the consequences for addressing the Sustainable Development Goals (SDGs).

This paper focuses on the potential to foster a space for praxis by adopting dialogism-in-action to understand our transformative learning through Jindaola [pronounced Jinda-o-la], a university-based Aboriginal knowledge program. A dialogic pedagogy provided the opportunity to create a meaningful space between us as academics, the Aboriginal Knowledge holder and mentor, the other groups in Jindaola and, ultimately, our accounting students. Since Jindaola privileged ‘our way’ as the pedagogical learning process, we adopt autoethnography to share and reflect on our experiences. Making creative artefacts formed the basis for building relationships, reciprocity and respect and represents our shared journey and collective account.

We reveal our journey of “holding to account” by analysing five aspects of our lives as critical accounting academics – the overarching conceptual framework, teaching, research, governance and our physical landscape. In doing so, we found that Aboriginal perspectives provide a radical positioning to the colonial legacies of accounting practice.

Our journey through Jindaola contemplates how connecting with Country and engaging with Aboriginal ways of knowing can assist educators in meaningfully addressing the SDGs. While not providing a panacea or prescription for what to do, we use ‘our way’ as a story of our commitment to transformative change.