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Taiwan’s hotel industry was adversely impacted by the COVID-19 pandemic. This study aims to examine the effect of strategic choices by Taiwanese international tourist hotels before and during the pandemic environments.

A data envelopment analysis (DEA)-based Malmquist methodology is used in this study to provide a mechanism to assess Taiwanese hotel strategy performance. Changes in the productivity and performance of Taiwanese international tourist hotels were analyzed in the periods before and during the pandemic to uncover insights useful should a similar crisis occur in the future. Panel data were obtained from the annual report of international tourist hotels published by the Taiwan Tourism Bureau from 2017–2020. Two groups of hotels were analyzed in this study: city hotels and scenic hotels.

The findings of this study reveal that chain hotels tended to perform better than independent hotels in both city and scenic areas during the global pandemic. Specifically, the crisis caused a substantial decline in productivity and profitability for international tourist hotels in Taipei City during the COVID-19 period. Compared to city hotels, findings also indicate that most international tourist hotels in scenic areas were able to maintain better productivity, including larger-sized scenic hotels.

The DEA-based analysis provides unique and valuable insights for hotel firm leaders on how to better identify and make strategic choices when responding to future crises.

The study aims to investigate market reactions associated with the JUST 100 rankings published by JUST Capital, a non-profit organization, as well as differences in financial reporting quality and performance between selected firms and their industry peers.

This study uses a sample of 431 firms selected as the 100 America’s Most Just Companies between 2016 and 2020 by JUST Capital. This study performs both an event study to determine whether the rankings are useful to investors and cross-sectional regression analyses on the characteristics of selected firms compared to their peers.

This study finds that investors react positively to selected firms around the time of the release of the JUST 100 rankings, suggesting that the rankings are decision-useful. This study also finds that selected firms exhibit higher accounting quality and financial performance than their peers.

Rankings may not be free from bias because of JUST Capital’s ownership of an exchange-traded fund.

The findings validate the rankings as well as the methodology used by JUST Capital, as they show market participants value firms that engage in socially responsible actions through their commitment to positively impact five key stakeholder groups: employees, customers, communities, environment and shareholders.

To the best of the authors’ knowledge, this is the first study that shows the importance of the JUST 100 rankings for investment decisions. Considering the growing push for companies to disclose environmental, social and governance (ESG) activities, this study provides evidence to support ESG disclosure regulations.

This study aims to focus on public policy concerning the implementation of public procurement policies in Nigeria and Ghana toward achieving value for money in the procurement of goods, services and works. It specifically analyzes some major administrative challenges Nigeria and Ghana are faced with in the administration/implementation of public procurement policies toward achieving value for money. It looks at the relationship between the state (regulatory authorities) and substate (procurement entities) in the public sectors of Nigeria and Ghana.

A comparative case study approach is adopted, where the two countries are compared in terms of achieving value for money. Data was collected from multiple sources, including in-depth interviews. The use of official documents and direct observations at the procurement regulatory authorities and entities’ premises.

This study found Nigeria often used the four Es – economy, efficiency, effectiveness and equity while Ghana mainly used the traditional five rights (right quantity, right quality, right price, right place and right time) as their criteria for ensuring value for money. The major administrative challenges found include corruption, low capacity of procurement personnel and poor knowledge of the procurement laws.

It recommends effective collaboration between government and civil society groups in the fight against corruption in procurement-related activities, with the implication that there is a need for periodic training for public procurement officials.

It adds to the field of public procurement in terms of value for money in the procurement of goods, services and works in developing countries context.

This paper aims to do a comprehensive analysis of the existing literature on workplace spirituality to address the intellectual framework of workplace spirituality and the framework's future direction.

A multistep screening procedure was used to obtain data from the Scopus database, which included 648 papers ranging from 1998 to 2023. The bibliometric analysis is conducted by using VOSviewer and Biblioshiny.

The bibliometric analysis showcases that workplace spirituality is a multidimensional concept primarily studied in the organizational behavior domain. The most important research themes were organizational culture and spirituality. In addition, this paper advances workplace spirituality literature by identifying the keywords, prominent authors, journals and conceptual structure.

The study summarizes the existing knowledge on workplace spirituality using bibliometric analysis, classifies thematic areas, identifies research gaps and suggests future avenues of research.

The review paper conducts a bibliometric analysis of the emerging area of workplace spirituality over time. These results can also serve as a guide for future research in the subject of workplace spirituality.

The purpose of this study is to extend the Fraud Diamond Theory to celebrity Special Purpose Acquisition Companies (SPACs) and investigate their post-Initial Public Offering (IPO) stock market performance.

After obtaining a sample of celebrity SPACs from the Spacresearch.com database, fraud risk characteristics were obtained from Lexis Nexus searches. Buy and hold abnormal returns were calculated for celebrity SPACs versus a small-cap equity benchmark for time intervals after IPO, and multiple regression analysis was performed to examine the relationship between fraud risk features and post-IPO returns.

Celebrity SPACs exhibit Fraud Diamond characteristics and significantly underperform a small-cap stock portfolio on a risk-adjusted basis after IPO.

This study only examines celebrity SPACs that conducted IPOs on the NYSE and NASDAQ/AMEX and does not include those that are traded on the Over the Counter Bulletin Board (OTCBB).

Celebrity endorsement of SPAC vehicles attracts investors who may not be properly informed regarding the risk characteristics of SPACs. Accordingly, investors should be warned that celebrity SPACs underperform a small-cap equity portfolio and exhibit significant elements of fraud risk.

The use of celebrity endorsement as a marketing device to attract investment in SPACs has regulatory implications.

To the best of the authors’ knowledge, this paper is the first to examine the fraud risk characteristics and post-IPO performance of celebrity SPACs.

The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.

A range of primary sources including peonage case files of the US Department of Justice and the archives of the National Association for the Advancement of Colored People (NAACP) are utilised. Data are analysed by reference to Randall Collins' theory of violence. Consistent with this theory, a micro-sociological approach to examining violent encounters is employed.

It is demonstrated that the production of alternative or competing accounts, accounting manipulation and failure to account generated interactions where confrontational tension culminated in bluster, physical attacks and lynching. Such violence took place in the context of potent racial ideologies and institutions.

The paper is distinctive in its focus on the interface between accounting and “actual” (as opposed to symbolic) violence. It reveals how accounting processes and traces featured in the highly charged emotional fields from which physical violence could erupt. The study advances knowledge of the role of accounting in race relations from the late nineteenth century to the mid-twentieth century, a largely unexplored period in the accounting history literature. It also seeks to extend the research agenda on accounting and slavery (which has hitherto emphasised chattel slavery) to encompass the practice of debt peonage.

The purpose of this paper is to propose a new method that allows to compare the magnetic pressures of different pulse width modulation (PWM) strategies in a fast and efficient way.

The voltage harmonics are determined using the double Fourier integral. As for current harmonics and waveforms, a new generic model based on the Park transformation and a dq model of the machine was established taking saturation into consideration. The obtained analytical waveforms are then injected into a finite element software to compute magnetic pressures using nodal forces.

The overall proposed method allows to accelerate the calculations and the comparison of different PWM strategies and operating points as an analytical model is used to generate current waveforms.

While the analytical expressions of voltage harmonics are already provided in the literature for the space vector pulse width modulation, they had to be calculated for the discontinuous pulse width modulation. In this paper, the obtained expressions are provided. For current harmonics, different models based on a linear and a nonlinear model of the machine are presented in the referenced papers; however, these models are not generic and are limited to the second range of harmonics (two times the switching frequency). A new generic model is then established and used in this paper after being validated experimentally. And finally, the direct injection of analytical current waveforms in a finite element software to perform any magnetic computation is very efficient.

Service-learning (SL) is a widely accepted pedagogy that can enrich the learning experience for students in higher education while they apply their skills in a meaningful community service. This research is part of a larger project that aimed to motivate educational achievement among youths living in a priority neighborhood through SL. Toward this goal, this study investigated the impact of SL on the college students from a college information technology programmer-analyst (ITPA) program, who were deployed as role models to youths in a priority neighborhood on the east coast of Canada.

The overall project used the design-based methodology. Seven college students were deployed in two phases to a community center as role models for the delivery of science, technology, engineering, art and mathematics (or STEAM) programs to youths living in a priority neighborhood. Data were collected using open-ended survey, journal entries and focus groups and was qualitatively analyzed by drawing on two frameworks: the experiential-learning framework by Kolb (1984) and the conceptual SL framework by Ash and Clayton (2009).

The findings describe the outcome of the college students' experiences in SL with respect to the development of skills and capacities needed by employers. Specifically, their experiences mirrored all aspects of the two frameworks applied. Therefore, the study validates the use of SL pedagogy in higher education. In addition, the study identified the role of SL as an integration strategy for international students. While the research contributes to the wider SL conversation for policymakers, faculty and administrators of higher education, it also promotes development opportunities for college students.

The integration of SL pedagogy is widespread among programs in higher education. However, there are no common SL frameworks used in literature. The study is novel in that it combines two theoretical frameworks – Kolb (1984) and Ash and Clayton (2009) in explaining the outcomes. In addition, it uses two high-impact educational practices – SL and role modeling to improve educational attainment for college students.

This study explores the value of sports films for engaging youth in issues related to patriotism, justice, equity and liberty. The authors analyze how two sports films, 42 and Battle of the Sexes, have pedagogical potential and value in secondary social studies methods classes, as well as what criteria educators might use when selecting films (and television series) for classroom use.

Using content analysis, the authors respond to the following questions: (1) What critical themes related to civic education surface in the sports films 42 and Battle of the Sexes? and (2) What framework might guide the use of selecting sports films and sports film clips for educators' civic educational use?

Five themes surfaced in the films 42 and Battle of the Sexes: economics as a force for social change; racism and anti-Blackness, athletes as more than athletes, resisting oppression, and sexism and homophobia. Instruction related to these themes has the potential to engage students in critical, awareness-based approaches to civic education.

Sports films show promise for engaging youth due to their interests in the medium of film and in sports, both as participants and spectators. Across the world, athletes face questions and issues related to patriotism, justice, equity and liberty on courts, fields, tracks and rinks, These questions and issues are deeply embedded in civic education. This study is among the first of its kind to explore the pedagogical potential of sports films.

Corrosion is a major concern for many industries that use metals as structural or functional materials, and the use of corrosion inhibitors is a widely accepted strategy to protect metals from deterioration in corrosive environments. Moreover, the toxic nature, non-biodegradability and price of most conventional corrosion inhibitors have encouraged the application of greener and more sustainable options, with natural and synthetic drugs being major actors. Hence, this paper aims to stress the capability of natural and synthetic drugs as manageable and sustainable, environmentally friendly solutions to the problem of metal corrosion.

In this review, the recent developments in the use of natural and synthetic drugs as corrosion inhibitors are explored in detail to highlight the key advancements and drawbacks towards the advantageous utilization of drugs as corrosion inhibitors.

Corrosion is a critical issue in numerous modern applications, and conventional strategies of corrosion inhibition include the use of toxic and environmentally harmful chemicals. As greener alternatives, natural compounds like plant extracts, essential oils and biopolymers, as well as synthetic drugs, are highlighted in this review. In addition, the advantages and disadvantages of these compounds, as well as their effectiveness in preventing corrosion, are discussed in the review.

This survey stresses on the most recent abilities of natural and synthetic drugs as viable and sustainable, environmentally friendly solutions to the problem of metal corrosion, thus expanding the general knowledge of green corrosion inhibitors.