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This review paper aims to contribute to the growing literature on women empowerment in tourism by identifying knowledge gaps that may offer opportunities for further research.

A critical review of the literature on women empowerment in tourism was conducted.

The review reveals four knowledge gaps in relation to methodology, geographical location, study context and theoretical framework adopted. Pertinent research includes mostly qualitative research with a focus on non-Western geographical locations. Studies examined women empowerment in relation to alternative tourism forms with several not adopting a theoretical framework. Based on these gaps, suggestions for further research are made.

Although this paper does not aim at providing an exhaustive review of the gender literature, it highlights the narrow focus placed on women empowerment in tourism and suggests avenues for further research.

Women empowerment has only recently begun to attract attention in tourism. This paper adds to extant knowledge on gender tourism studies by suggesting ways to achieve gender equality for sustainable development.

本综述旨在通过确定可能为进一步研究提供机会的知识差距, 对旅游业中妇女赋能的文献做出贡献。

对关于在旅游业中赋予妇女权利的文献进行了批判性综述。

在研究方法、地理位置、研究情境和所采用的理论框架方面, 本综述揭示了四个知识差距。相关研究主要包括关注非西方地理位置的定性研究。研究检验了与其他旅游形式有关的妇女赋权问题, 其中有几项研究没有采用理论框架。基于这些差距提出进一步研究的建议。

虽然本文的目的不是对性别文献进行详尽的审查, 但它强调了对旅游业中妇女赋能的狭隘关注, 并提出了进一步研究的途径。

妇女赋能最近才开始在旅游业引发关注。本文通过提出实现可持续发展的性别平等的途径, 拓展了性别旅游研究的现有知识。

El objetivo de este trabajo de revisión es contribuir a las crecientes publicaciones sobre el empoderamiento de la mujer en el turismo, identificando la brecha de conocimiento que puede ofrecer oportunidades para futuros estudios.

Se llevó a cabo una revisión crítica de la bibliografía sobre el empoderamiento de la mujer en el turismo.

El análisis revela cuatro brechas de conocimiento con relación a la metodología, situación geográfica, contexto de estudio y el marco teórico adoptado. La presente investigación incluye en su mayoría estudios cualitativos centrado en las localizaciones geográficas no occidentales. Los estudios examinaron el empoderamiento de la mujer con relación a las formas de turismo alternativo, y varios de ellos no adoptaron un marco teórico. A partir de estas lagunas, se hacen sugerencias para futuras investigaciones.

Aunque este artículo no pretende ofrecer una revisión exhaustiva de la literatura sobre género, pone de relieve la escasa atención prestada al empoderamiento de la mujer en el turismo y sugiere vías para futuras investigaciones.

El empoderamiento de la mujer sólo ha empezado a ser objeto de atención en el turismo recientemente. Este artículo se suma a los conocimientos existentes sobre estudios turísticos de género al sugerir vías para lograr la igualdad de género en aras del desarrollo sostenible.

This study aims to investigate the impact of corporate diversification and growth opportunities on the performance of real estate investment trusts (REIT) in Malaysia and Singapore before and during the pandemic.

The sample consists of 33 public-listed REITs across Singapore and Malaysia. A dynamic panel system generalized method of moments (DPS-GMM) estimation is used to account for unobservable factors and a relatively short sample period (2009–2022).

Results indicate that the impact of diversification is contingent on the market where the REIT is based and other institutional factors. The estimates also show that diversified REITs are better able to weather period of economic uncertainty.

We provided a definitive answer as to why corporate diversification leads to conflicting outcomes – market and institutional factors, strategic intent and the overall economic environment. We also show that the impact of typical firm controls (i.e. free cash, size) can differ. Future firm-level work should thus study similar phenomenon more contextually and carefully consider these varying effects.

The literature is divided on the impact of diversification on firm performance. By using a two-country sample, we show conclusive evidence that this contradictory outcome is due to market and institutional factors. We also show evidence that strategic intent is an important factor that influences the outcomes of diversification, regardless of market. We also infer that excess cash aids the resilience of the firm, contrary to the negative perception of excess cash during normal times. Firm size, in contrast, does not contribute to firm performance during a crisis.

This paper aims to identify the aspects that social actors consider in constructing shared futures in communities. In their application in emerging countries, especially in the Global South, the socio-cultural particularities of communities and actors are often overlooked, generating friction or social conflicts. This paper presents two critical elements contributing to the debate: the importance of understanding Social Actors within a model of generating community futures in emerging countries; and the relevant factors that influence the actors in an exercise of building futures in communities.

From qualitative research, a case study of community foresight of the future was used: the future of Puerto Gaitán 2037 (Meta, Colombia). A method of information collection was applied from observation of the participants and analysis of documentation. The analysis method was the deductive qualitative analysis (DQA).

The participation of the social actors presents a model of five relevant elements that influence the actors for the successful construction of futures in communities. The first four factors, revealed from theory, are presented in real life. Likewise, a fifth factor is proven, Long-term thinking, which is evidenced by a model of application of futures studies for the specific context, applicable to the case of communities in countries of the Global South.

Although there are isolated examples of recommendations regarding studies to generate the future of communities, to the best of the author’s knowledge, this is the first study that presents concrete factors that contribute to guiding the construction of community futures from social actors, especially in countries of the Global South such as Colombia. It is also one of the first studies to use the DQA as a method of analysis in a topic of futures studies.

Identificar los aspectos que los Actores Sociales consideran en la construcción de futuros compartidos en las comunidades. En su aplicación en los países emergentes, especialmente en el Sur Global, a menudo se pasan por alto las particularidades socioculturales de las comunidades y los actores, generando fricciones o conflictos sociales. Este artículo presenta dos elementos críticos que contribuyen al debate: a) la importancia de entender a los Actores Sociales dentro de un modelo de generación de futuros comunitarios en los países emergentes; b) los factores relevantes que influyen en los actores en un ejercicio de construcción de futuros en las comunidades.

A partir de la investigación cualitativa, se utilizó un estudio de caso de prospectiva comunitaria del futuro: El futuro de Puerto Gaitán 2037 (Meta, Colombia). Se aplicó un método de recolección de información a partir de la observación de los participantes y el análisis de la documentación. El método de análisis fue el DQA (Análisis Cualitativo Deductivo).

La participación de Los Actores Sociales presenta un modelo de cinco elementos relevantes que influyen en los actores para la construcción exitosa de futuros en las comunidades. Los primeros cuatro factores, revelados por la teoría, existen en la realidad. Asimismo, se demuestra un quinto factor: el Pensamiento a Largo Plazo, que se evidencia en un Modelo de aplicación de Estudios de Futuros para el contexto específico, aplicable al caso de comunidades en países del Sur Global.

Si bien existen ejemplos aislados de recomendaciones respecto a estudios para generar el futuro de las comunidades, este es el primer estudio que presenta factores concretos que contribuyen a orientar la construcción de futuros comunitarios desde Actores Sociales, especialmente en países del Sur Global como Colombia. También es uno de los primeros estudios en utilizar el DQA como método de análisis en un tema de Estudios de Futuros.

Recent scholarship has explored higher education institutions’ (HEIs) role in transitioning to a sustainable society, but empirically, questions remain regarding their impact on the sustainability of surrounding areas. This study aims to examine the correlation between HEIs’ sustainability actions and local sustainability performance.

This study uses a linear regression model and principal component analysis to examine the sustainability performance of 105 US metropolitan statistical areas (MSAs) using the US cities sustainable development goal (SDG) index, which hosts 427 HEIs known for sustainability efforts. The weighted HEI sustainability performance score is calculated based on the QS sustainability universities ranking.

The correlation between MSA and HEI sustainability performance exhibits a mix of positive and negative associations, with individual and interlinked SDGs serving as proxies. These correlations encompass a wide range of goals, from economic aspects of SDG 1, 2, 3, 7, 9, social aspects of SDG10 and 16, to socio-environmental aspects of SDG12.

Further exploration is needed to identify the causal mechanisms behind associations between SDG measures and HEI sustainability performance, whether influenced by the institution, the individual or both.

This study suggests that HEIs are already associated with some aspects of community sustainability, but greater contributions to a broader array of sustainability measures are possible.

The correlation found between HEI sustainability actions and SDG10, 12 and 16 index performance in an MSA highlights a connection between HEIs and the attainment of societal goals.

To the best of the authors’ knowledge, this study is the first to examine the correlation between HEI and MSA sustainability performance in the US through individual and interlinked SDG proxies. It provides novel empirical evidence that demonstrates an association between HEI and some aspects of community sustainability performance.

Non-verbal communication (NVC) remains largely understudied despite its importance in today's fast-paced and cross-cultural management and research landscape. This article is significant because it reveals valuable insights into NVC, which represents 65–93% (Mehrabian, 1981) of communication and has the potential to considerably increase management effectiveness and efficiency by providing leaders and researchers with the knowledge they need to understand and handle diversity with competence.

This article draws on social identity theory (SIT) (Tajfel and Turner, 1979) and rapport management theory (RMT) (Brown and Levinson, 1987) to analyse illustrative interview extracts of co-occurring verbal and NVC from an interpretative phenomenological analysis (IPA) study focussed on understanding how London-based Romanian migrant entrepreneurs experience acculturation.

Romanian migrant entrepreneurs use a variety of verbal and non-verbal communication approaches in their acculturation narratives, providing depth and occasionally shifting meaning. These tactics include repeating verbal discourse with non-verbal clues, replacing verbal communication with non-verbal gestures, complementing verbal communication and juxtaposing non-verbal cues with verbal descriptions.

This study makes a valuable contribution to the fields of qualitative organisational management and entrepreneurial studies by addressing the lack of methodological tools available for analysing non-verbal language in interpretative research. This study presents a systematic technique for assessing non-verbal language symbols that has been developed through face-to-face interviews. The article utilises the first-hand interview experience of a Romanian co-researcher to demonstrate the significance of NVC in the transmission of meaning and the formation of identities amongst Romanian migrant entrepreneurs. These findings contribute to a better understanding of organisational management and research practices, particularly about this understudied entrepreneurial minority of Romanian businesses in London, by helping researchers and managers better grasp the cultural and contextual meanings communicated non-verbally. The article holds significance in the context of cross-cultural and organisational management practices.

This paper aims to analyze the role and advantages of knowledge resources in the carbon emission reduction of the industrial chain, and how it can be used to promote the carbon emission reduction of the industrial chain, so that the industry can better achieve the saving of energy and the reduction of emission.

This paper argues that the traditional resource-plundering industrial chain production method can no longer meet the needs of sustainable development of the green and low-carbon industrial chain, and builds the coupling and coordination of knowledge technology innovation drive and industrial chain carbon emission reduction mechanism, in the four dimensions of industrial chain organization, government support, internet support and staff brainstorming, put forward suggestions for knowledge resources to drive carbon emission reduction in the industrial chain.

This paper holds that the use of knowledge resource advantages can better help industrial chain enterprises to carry out technological innovation, knowledge resource digital platform construction, knowledge resource overflow and transfer, application and management of network information technology, so as to reduce carbon emission in industrial chain.

This paper contributes to the discussion about the high-quality implementation of the revitalization strategy of the industrial chain and also deepens research on the knowledge resource-driven carbon emission reduction of the industrial chain. Further, this paper enriches the role of knowledge resources in the industrial industry, and the theoretical results support the advantages of knowledge resource in the field of chain carbon emission reduction.

This article analyses the recent inverse transition from goodwill impairment to goodwill amortisation implemented in Spain in 2016. The authors contribute to the existing literature by describing their differing impact over goodwill and impairment figures and testing the impact of goodwill on balances over stock prices.

First, using a database with all Spanish non-financial firms with positive goodwill on their balance sheets, the authors describe the impact of the regulatory change over goodwill and impairment figures. Second, focussing on listed firms only, the authors study the impact of financial reporting of goodwill and impairment on stock prices.

Average goodwill per company and the share of goodwill over total assets significantly reduced after 2016, but the results cannot be easily extrapolated to listed firms due to lack of data. When testing the impact of potentially inflated goodwill balances on prices, the authors find that investors kept overvaluing firms with inflated goodwill balances also with the amortisation method.

The lack of data for listed firms with goodwill in Spain makes it difficult to obtain statistically sound evidence, the results could be biased by the cultural traits of the country and related to the intensity of enforcement and monitoring.

This might suggest that the effects of the impairment method linger, so the authors conform to the interpretation that the systematic amortisation paired with a periodic impairment test may lead to accounting that better reflects the underlying economics of goodwill.

To the best of the authors' knowledge, there are no recent articles that analyse this new “turn-around” requiring again the systematic amortisation of goodwill.