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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.

High rate of accidents continue to plague the construction industry. The advancements in safety technologies can ameliorate construction health and safety (H&S). This paper aims to explore the use of emerging technologies as an effective solution for improving safety in construction projects.

Following a detailed literature review, a questionnaire survey was developed encompassing ten technologies for safety management and ten safety enablers using technologies in construction. A total of 133 responses were gathered from Malaysian construction practitioners. The collected quantitative data were subjected to descriptive and inferential statistical analyses to determine the meaningful relationships between the variables.

Findings revealed that the most effective emerging technologies for safety management are: building information modelling (BIM), wearable safety technologies and robotics and automation (R&A). The leading safety enablers are related to improve hazard identification, reinforce safety planning, enhance safety inspection, enhance safety monitoring and supervision and raise safety awareness.

Safety is immensely essential in transforming the construction industry into a robustly developed industry with high safety and quality standards. The adoption of safety technologies in construction projects can drive the industry towards the path of Construction 4.0.

The construction industry has historically been slow to adopt new technology. This study contributes to advancing the body of knowledge in the area of incorporating emerging technologies to further construction safety science and management in the context of the developing world. By taking cognisance of the pertinent emerging technologies for safety management and the safety enablers involved, construction safety can be enhanced using integrated technological solutions.

Behavioral threat assessment and intervention is a violence prevention strategy that has become widely used in US schools. Instead of relying on a zero tolerance disciplinary approach that often leads to school exclusion of students with disabilities, schools can use a multidisciplinary threat assessment team to assess the seriousness and context of a student's behavior and identify appropriate interventions and supports. This process is especially valuable for students with disabilities who are identified as threatening violence. This chapter describes an evidence-based model of threat assessment, the Comprehensive School Threat Assessment Guidelines (CSTAG), ¹ reviews some common misunderstandings of threat assessment, and presents a case example illustrating the value of threat assessment in preventing school exclusion, and provides services for a student with a disability.

Multi-well hydrofracturing is a key technology in engineering, and the evaluation, control and optimization of the fracturing network determine the recovery rate of unconventional oil and gas production. In engineering terms, altering well spacing and perforation initiation sequences changes fracture propagation behavior. Fracture propagation can result in fracture-to-fracture and well-to-well interactions. This may be attributed to the interference between fractures caused by squeezing of the reservoir strata. Meanwhile, the stratal movement caused by the propagation of the fractures may lead to either the secondary fracturing of wells with primary fractures or perforation to begin fracturing. Besides, the stratal compression and squeeze of multi-well hydrofracturing will cause earthquakes; the fracture size is different owing to the different fracturing scenarios, and the occurrence of induced microseismic events is still unknown; microseismic events also affect fracture orientation and deflection. If the mechanism of the above mechanical behavior cannot be clarified, optimizing the fracture network and reduce the induced microseismic disaster becomes difficult.

In this study, combined finite element-discrete element models were used to simulate the multi-well hydrofracturing. Numerical cases compared the fracture network, dynamic stratal movement and microseismic events at 50, 75 and 100 m well spacings, respectively, and varying initiation sequence of multiple horizontal wells.

From the results, fracture propagation in multi-well hydrofracturing may simulate the propagation and deflection of adjacent fractures and induce fracture-to-fracture and well-to-well interactions. As the well spacing increases, the effect of fracturing-induced stratal movement and squeezing deformation decrease. In alternate fracturing, starting from a well located in the middle can effectively reduce the influence of stratal movement on fracturing, and the fracturing scenario with cross-perforation can minimize the influence of stratal movement. The stratal movement between multiple wells is positively correlated to microseismic events, which behaviors can be effectively weakened by reducing the strata movement.

The fracture network, thermal-hydro-mechanical coupling, fracturing-induced stratal movement and microseismic events were analyzed. This study analyzed the intersection and propagation behavior of fractures in multi-well hydrofracturing, which can be used to evaluate and study the mechanism of hydrofracturing fracture network propagation in multiple horizontal wells and conduct fracture optimization research to form an optimized hydrofracturing scheme by reasonably arranging the spacing between wells and initiation sequences of perforation clusters.

Focusing on the social influence processes in the context of massively multiplayer online role-playing games (MMORPGs), this study aims to investigate the nomological network of social influence factors, a topic seldom explicitly articulated in the literature in this unique context.

This study adopts a mixed-methods approach to develop and test a context-specific model of social influence processes in MMORPGs. First, the authors conducted qualitative interviews with MMORPG players to identify the drivers shaping players' perceptions of social influences. Second, the authors formulated and tested a research model with quantitative data collected from 450 respondents of an online survey.

Through the qualitative study, the authors identify leader enthusiasm, social support and social presence as the critical drivers of social influence factors. The result of the quantitative study validates the influences of the critical drivers and demonstrates the impact of social influences on MMORPG players' we-intention to continue playing games.

This research extends the social influence theory by identifying contextualized drivers that shape MMORPG players' perception of social influences determining their we-intention to continue playing games. MMORPG service providers can draw on these drivers to leverage social influences to increase players' we-intention of continuance.

This paper aims to investigate the moderated-mediation roles of perception of police response to crime and digital interclass coalition against crime between fear of terrorist attacks and psychological distress among residents of Tema Metropolis in Ghana.

A cluster sampling technique was used in the selection of 577 residents who answered questions on fear of terrorism, perception of police response to crime, digital interclass coalition against crime and psychological distress. The study used regression analysis to assess the hypothesized paths.

The findings show that digital interclass coalition against crime moderates the partially mediated relationship between perception of police response to crime and residents’ psychological distress.

The study is limited in scope by the generalization of its findings, as it was restricted to only residents of Tema Metropolis in the Greater Accra Region of Ghana.

This research is one of the first in criminal psychology to explore the relevance of police-public engagement in averting large-scale crime in an emerging economy.

This study uses a multi-level framework to systematically summarize and synthesize the empirical literature on determinants of sustainability disclosure.

This review study is based on 159 empirical studies examining determinants of sustainability disclosure and published in Charted Association of Business Schools (CABS) ranked journals over the last 40 years.

Companies are experiencing multi-level pressures for sustainability disclosure. Macro-level variables include political, legal, social-cultural and international pressures. Meso-level factors include customers' concerns, shareholders’ and investors' demands, industry-level variables and media coverage. Micro-level factors include the firm-level governance mechanisms, executives' reporting attitude and role of sustainability promoting institutions. Unlike in developed markets, companies in developing markets feel minimal public pressure for sustainability disclosure but rather are influenced by international NGOs, the media and international buyers. Multi-level and multitude of pressures for sustainability disclosure explains the widely observed differences between studies.

This research presents the most extensive systematic review of the extant sustainability disclosure literature and is the first study to group determinants into micro-, meso- and macro-level components using multi-level analysis.

The purpose of this study is to examine the trend toward purchasing locally grown food and evaluate if tourists visiting Hawai'i are willing to pay more for locally produced foods that are more ecologically sustainable.

A research questionnaire was developed in order to investigate the attitudes and behaviors of tourists from the continental United States visiting Hawai'i in purchasing locally grown food in Hawai'i. The final sample includes 454 valid survey responses collected via Momentive, a market research services company.

According to the findings of this study, there are economic prospects to expand the use of locally cultivated food into the tourists' experience, as well as a willingness for tourists to support these activities financially. The Contingent Valuation study revealed that tourists from the continental United States were ready to pay a higher price to purchase food that is locally grown, signifying that tourists to Hawai'i are willing to aid the local agriculture business by increasing their restaurant/hotel meal bill, which will help Hawai'i become a more sustainable tourist destination.

While tourists from the United States mainland, which is the “an islands” top tourist market, have agreed with paying extra or an additional fee for locally grown food products, this study might not accurately represent the attitudes and behaviors of international tourists visiting Hawai'i. Future research should focus on the international tourist markets which may have different social norms or cultural differences thus could provide a broader spectrum of the current study's findings.

The results of this study provided quantitative evidence that tourists from the United States are interested in purchasing locally grown food items in Hawaii in addition to their willingness to pay an additional fee for these locally grown food products at a restaurant or a hotel dining room, thus addressing a gap in the tourism research.

There is an urgency to build a critical view of information and communication technologies in society and education in order to harness their pedagogical potential. Generally, the Covid-19 pandemic demanded transformation, which is one of the possibilities in times of crisis. Despite the pandemic exposing digital exclusion in many parts of the planet, digital technologies concurrently have overcome, at least in part, social isolation through the provision of remote activities. The functionality of technologies motivated the question that guides the present investigation: how does the use of technologies before, during, and after the pandemic period appear in the products of the ISATT academic community? The objective is to come to know the contribution of ISATT and the degree to which its input is current and relevant. To meet our goal, we conducted an exploratory study gathering data by means of Google Form questionnaire. ISATT members invited to answer the questionnaire were also participants in the survey. Our intent is to map and describe the relationship between technology and creative teaching and categorize the different approaches used. Our analysis will allow ISATT community members to evaluate their interests, foci, trends, and contributions.

The purpose of this review paper is to address the need for mapping the thematic structure of fuzzy-set qualitative comparative analysis (fsQCA) in the context of tourism and hospitality research, in response to the growing interest in this methodology.

This study conducts a comprehensive systematic review using the SPAR-4-SLR procedure to produce a scientific map of top-tier research using the fsQCA technique in tourism and hospitality studies.

A major finding of this review investigation is the identification of six knowledge clusters: business competitiveness in the hospitality sector; psychoanalysis of tourist behaviour and satisfaction; entrepreneurship in the tourism and hospitality sector; tourism business ecosystem; sustainable tourism; and service quality in the tourism and hospitality sectors.

Although this review assessment relied heavily on articles published in prestigious journals, it does not rule out the idea that other sources, such as conference proceedings, can provide valuable insight.

Novel insights into the intellectual structure of tourism and hospitality research using the fsQCA technique, as well as ideas for future exploration in this domain, are presented in this review.