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The research objective starts from the argument that small-scale multinational corporations’ (SMNCs’) managerial behavior toward auditing decisions is influenced by their personal value, especially when the auditing process is not mandatory. This study aims to examine how national culture-religiosity affects that decision. The authors further examine how foreign-owned MNCs might behave differently from local MNCs, although the host country’s cultural-religiosity value might influence that decision.

This study obtains the data from three sources: Hofstede Framework, Pew Research Center and World Bank Enterprise Survey in cross-sectional mode. The final sample consists of 8,590 SMNCs from 45 countries as the observations. This study uses robust regression analysis to test the effects of culture, religiosity and controlling shareholders on the audited financial statements decision.

The regression results support the hypothesis, whereas cultural-religiosity values are associated with the audited financial report. The findings confirm stakeholder theory and institutional theory.

This study fills a gap in the literature by providing empirical evidence on the cultural and religiosity effects on the accounting decision of SMNCs. The results can be used as the foundation for future research related to MNCs’ managerial behavior toward accounting policies, especially with the psychosocial factors.

This study aims to reveal the food preferences and to define the typology of digital nomads as gastro-tourists. In this context, it is aimed to provide information on issues such as the importance of food culture in destination selection for digital nomads, food prices, local dishes, local food markets, religious restrictions, researching cultural cuisines, preparing meals and participating in gastronomic events.

Multiple qualitative methods were utilized in the research for this study. Digital nomads' comments, videos and semi-structured interviews constitute the data sources of the research, and the data obtained were analyzed by content analysis.

As a result of the study, it was seen that digital nomads do consider gastronomy in their destination selection, and five different gastro-tourist profiles were determined. These are Local Flavor Hunters, Gastronomy Adventurers, Budget-Conscious Food Lovers, Cultural Explorers and Health and Sustainability Focused People.

The theoretical contribution of the study is to provide information with regard to the food and beverage preferences of digital nomads and to contribute to filling a gap in the literature. The practical contribution of the study is to help formulate tourism marketing strategies in the destination and strategies for businesses in the tourism industry. Since digital nomads play important roles in destination promotion, it is important to determine their perspectives and typologies towards gastronomy. The results of the study will be useful for tourism industry components, such as academics, experts, travel businesses, tourism destinations and local food producers who research the tourism industry and travel trends.

This study aims to elucidate the process and internal mechanism of place identity construction in traditional villages under the impact of tourism by taking Cuandixia village as a case. The research methods comprise participatory observation and in-depth interviews with the residents. The main results are as follows: the impact of tourism on traditional villages is mainly reflected in space reconstruction, livelihood change, social relations restructuring and culture change; under the impact of tourism, the representation of residents’ identity construction shows complexity, with positive and negative effects; and the place identity construction of residents affects their perception of and attitudes toward tourism. Moreover, self-esteem and self-efficacy principles play a key role in their perception of tourism. This study provides some reference for further investigation of the tourism development model and the mental mechanism of residents in traditional villages.

Rice agroecosystems must grow sustainably to meet the increasing demand for food. A fish-rice co-culture was introduced to conserve rice agroecosystems in farming communities. This study aims to assess the technical, socio-economic and environmental outcomes as the pillars of sustainability.

This study employs a mixed qualitative-quantitative approach to assess a sustainable intensification programme's impact on sustainability. Data were collected using group discussions and self-assessment surveys. The study sites cover East Java and West Java provinces.

This study found that rice-fish co-culture improved the sustainability of the farming system. Farmers applied pest and disease management and partially substituted inorganic fertilisers with organic ones. The outcomes were apparent in the diversity of harvested products. Economically, the rice yield increased, the production costs decreased and the resultant increased income. Environmentally, the fish-rice co-culture was sound because of ecological inputs. The population of natural enemies of pests increased. Socially, fish-rice co-culture was acceptable to the community since there was no conflict with the local governments, local norms and religions and the existing farming practices of other crops.

This study was based on five groups as case studies, such that the result might not represent the general condition.

The study's methodology was supported by valid economic theories and data directly gathered from farmers.

This research explores the antecedents of tourist satisfaction and revisit intention, especially in light of the post-pandemic environment that pushed tourism to the lowest level in the present decade. A comprehensive conceptual model based on the brand equity theory (BET) is developed, and interrelationships between brand heritage, community support and benefits, hedonism, culture, tourist satisfaction and revisit intention.

The data were collected from 670 tourists visiting one of the heritage destinations in southern India (Kanchipuram). After checking the psychometric properties of the survey instrument, the hypotheses were tested using path analysis and Hayes's PROCESS macros.

The results indicate that heritage brand of destination sites is positively associated with (1) tourist satisfaction and (2) tourist revisit intention. The findings also support the positive effect of attractiveness of products is positively related to tourist satisfaction, which in turn, is a significant predictor of tourist revisit intention. The findings also support that community support benefits moderating the relationship between heritage brand and attractiveness of products in heritage destinations tourist satisfaction.

This study has several implications for practicing managers engaged in maintaining heritage destinations. As this research highlights the importance of heritage brands of destinations in influencing tourist satisfaction, local communities and policymakers need to provide the necessary infrastructure and facilities at these destinations. Further, local entrepreneurs are motivated to invest in delivering products that attract tourists.

The conceptual model developed in this study, is first of its kind, to the best of the authors’ knowledge, that investigates the effect of hedonism (second moderator) moderating the relationship between tourist satisfaction and culture (first moderator) in influencing tourists to revisit their intention. In addition to direct relationships, the moderating role of community support and benefits, culture and hedonism makes a unique contribution to the bourgeoning literature on tourism especially in Indian context.

The purpose of this paper is to explore and understand the perceptions of residents of Southeastern Nigeria about glocalizing tourism in the region to help improve their support for the sustainability of the industry. Emphasis is laid on their expectations and strategies to maximize the positive impacts while minimizing the negative aspects in a bid to address their specific local needs.

This paper adopts an ethnographic approach to explore the perspectives of key stakeholders in Southeastern Nigeria's tourism industry. These include traditional rulers, men, women and youth representatives, chief priests and local security agents. Decision-making theory is adopted to frame the study.

The findings identified residents' expectations from glocalizing tourism. They see tourism as an avenue for initiating community projects, creating jobs, patronizing farm produces, reviving cultural practices and addressing religious crises.

This research focused only on selected communities within Southeastern Nigeria. The implication is that the findings do not represent what obtains in other communities within the region. Future research should extend to these areas to have a deeper understanding of how residents perceive the glocalization of tourism.

As the government and developers continue to invest in the tourism industry in the study area, glocalization could be a good way to address specific local needs and gain residents' support in the future.

This paper represents a new research approach for understanding the perceptions of residents about the Nigerian tourism industry.

Home-based commercial hospitality (HBCH) is the focus of this study. This community-based tourism (CBT), which has received little research attention, is examined to reveal the meaning of commercially hosting visitors in private homes for experiential meetings on a variety of topics such as food, art, culture, folklore and various workshops.

A qualitative research method was adopted, using semi-structured, in-depth interviews with HBCH providers in the desert town of Arad, located in southern Israel.

The study reveals the impact of this unusual occupation on the host's quality of life, the factors that encourage and suppress involvement in this entrepreneurship, as well as the positive and negative consequences of HBCH on the local environment.

The findings could offer important guidelines to municipalities and local governments seeking to encourage CBT and sustainable micro-enterprises.

HBCH is a recent phenomenon and, as such, has been little researched. This study of one community raises issues that may be shared by HBCH enterprises. The findings could contribute to developing such initiatives elsewhere, avoiding the obstacles faced in this pioneering effort.

Many students are found facing difficulties in learning English due to plenty of reasons: known and unknown ones. In order to overcome such an issue, the instructors have to explore for effective techniques of teaching English to motivate learners by any means. Technology in general and informatics in particular can be thought of as innovative tool of pedagogy in the current teaching-learning environment. The present proposal of research aims at creating innovative approaches, which attract learners' interest and catch their attention for better outputs.

Following subsections have been discussed keeping the significance in view. Setting of the study: The present study was conducted at King Abdulaziz University, Jeddah-Saudi Arabia, which is one of the Saudi Arabian universities; however, it has opened up new avenues for the pedagogues, teachers of English and researchers to conduct studies in various allied fields. In order to have a representative sample of students' population, the participants were chosen from the “preparatory year”. Material and tools: This study used a questionnaire (Appendix) and a test to evaluate performances of the two groups: controlled and experimental. In order to further strengthen the findings, semi structured interview was conducted for a few select students from the student-sample. Since the questionnaire was adapted, the statistical validity and reliability was not considered to be essential; however, content/face validity was ensured by consulting 10 experts in the field of education/methods of teaching.

Based on the analysis of data gathered from the test performances of the two groups of students, it was found that there existed a significant difference in the test scores. The questionnaire responses also proved that infographics can be proved to be an interesting tool of education in general and English language teaching in particular. However, it has been noticed from the gathered data that not many teachers are comfortable using multimedia or infographics for different reasons. The results of the present study are in line with the study by Rezaei and Sayadian (2015) that support the idea of infographics that would help English teachers to develop understanding and insights to design among the learners. They further contend that the infographic instruction offers choices for the utilization of collaborative activities. In addition, the infographics enhance students' performance as a whole as also supported by Alrwele (2017).

The study was conducted on a small sample which might affect the generalization of the outcomes. It was carried out with special reference to teaching of vocabulary and reading.

There can be many recommendations for different stakeholders. For teachers, it is recommended that they should know about the significance of infographs for catching the attention of students. They should know how to design interesting and colorful infographs. The administration/management should facilitate the teachers with the required software or platform to create infographics and integrate in an English language class. In addition, teachers should attend workshops and training courses organized for topics related to the infographs.

The author checked the study for plagiarism (excluding references) and found it to be 93% plagiarism free.

Fresh out of the two-century-old British legacy, Bangladesh, formerly known as East Pakistan from 1947 to 1971, was searching for a post-colonial architectural style. Colonial architecture in the region in general often imposed imported European elements, ignoring the preceding legacies of the Sultanate and the Mughals. The critical challenge was to find a balance between the prevailing high modernism in architecture and the local vernacular and climatic forces. The Pakistani government invited international architects to fill the gap left by a non-existent local architectural industry. Unfortunately, their work has rarely been properly analyzed. With selected case studies, this paper analyzes their work in an attempt to explore their contribution to creating a national architectural identity.

This study uses a case study approach with selected architectural projects from the period. It uses research tools such as systematic analysis of drawings, volumes and photographs and archival research.

The international architects took inspiration from the strong vernacular and climatic forces of the region. The resultant expressions of the two-decade-long search in their combined body of work are some of the finest examples of vernacular and climate-responsive architecture in the region. They transcended the regular international style and became context-specific and unique. The quest for East Pakistan's post-colonial architectural identity was partially met by the newly found identity through vernacular and climate-responsive adaptation in architecture.

This study explores how a unified vernacular and climate-responsive adaptations potentially shaped the post-colonial architectural identity of the region. No prior study exists on this issue for the time period.

The purpose of the study is to investigate the potentiality and dimensions of promoting handicraft family business practices in handicraft as well as the extent to highlight the local tradition and culture.

This study is an insight from the existing relevant literature on family-owned businesses in handicrafts from time immemorial. Furthermore, data were collected from the 300 respondents using a purposive sampling procedure in which the rate of response was 67%. The structural equation modeling (i.e. SmartPLS 3.0) was used to analyze the construct and test the hypothesis.

According to the result, among the 4 hypothesized paths all were supported, but out of 22 relationship paths, 15 paths are considered significant This study shows the relationship among the promotional factors, economic factors and motivational factors, and support and challenges factors have a crucial effect on the adoption of handicraft family business.

The findings of this study will assist the tourism scholars and managers to apprehend an authentic relationship between age-old practices of the family business as well as the legacy of the family business in art and crafts to empower the local people.

The study is a foremost to ascertain the critical success factors of the adoption of family business practices in art and crafts through rural tourism to empower the local economy.