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As the most disruptive technologies, Artificial Intelligence (AI) has been considered as a reliable tool in processing data to enhance business performance. Along with the increasing amount of data generated through online activities by customers, various hospitality companies have been investing in AI-powered solutions to be able to have better understanding about their customers and provide the relevant service to them accordingly. Despite knowing the impact on the customer service orientation, little is known about the impact of AI on the business process of a hospitality company. This paper explores the impact of the adoption of the AI on the business process of a hospitality company to have a better understanding of the extent of particular part of the business process that would benefit from the adoption of AI. It is apparent that Revenue Management and Marketing are the parts of business process within the hospitality industry that would have more positive impact on the adoption of AI. While AI-based marketing would be able to identify and target effectively high-value consumers, revenue management would be able to determine the right pricing strategy in real time due to the vast amount of available data and subsequently would have positive impact on the financial performance of the hospitality company.

This study develops a structural model to examine the relationships among subjective perception of health, subjective perception of economic and social support, the perceived freedom in leisure, leisure satisfaction, and the well-being of elders. The subject of this study is the elderly who participated in leisure activities at Evergreen Academy in Kaohsiung City. Convenience sampling and quota sampling are adopted. 1,200 self-administered questionnaires are distributed, and 535 are valid, with a response rate of 45%. The results of this study show that subjective perception of health will positively affect perceived freedom in leisure; subjective perception of economics will positively affect perceived freedom in leisure and well-being; social support will positively affect perceived freedom in leisure, leisure satisfaction, and well-being; perceived freedom in leisure will positively affect leisure satisfaction and well-being; leisure satisfaction will positively affect well-being. There are significant differences in the subjective perception of economic and social support between male and female elders. There are significant differences in the subjective perception of economic, leisure satisfaction, and well-being among those with different education levels.

The Dodd-Frank Financial Reform Act sets new whistleblowing standards for internal accountants and external auditors who fail to resolve differences internally with top management on financial reporting matters. Whistleblowers are eligible to receive a financial reward under Dodd-Frank if they “voluntarily” provide “original” information and meet other criteria. Interpretation 102-4 of the American Institute of Certified Public Accountants Code establishes reporting obligations for external auditors to meet the requirements of Dodd-Frank. The purpose of this paper is to critically evaluate the standards to better understand the whistleblowing process. A review of the literature identifies areas of concern in deciding whether to blow the whistle. The paper contributes to the literature by integrating thoughts, ideas, and issues raised by prior researchers and considerations specific to the whistleblowing process. The analysis results in the proposal of specific unanswered questions about the process that can guide future researchers.