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Culture is increasingly recognized as a key component of local development, but this attention is largely focused on large cities. This paper aims to focus on the ways in which the innovative, participatory action-research (PAR) methods of IdeaLabs and community intervention workshops are used by two projects with solidarity economy enterprise (SEE) participants to activate place-based cultural resources for local development in small communities.

An in-depth reflexive analysis undertaken by researchers involved in the two projects, taking a feminist ethics of care perspective, demonstrates the ways in which these two PAR methods promote local development with the goal of fighting against the economic, social and cultural degradation of small cities and rural areas.

The PAR methods used by the two projects examined stimulate place-based local development initiatives through collaboration and knowledge co-production among participants and researchers. The projects go beyond an instrumental view of the use of culture and the arts for local development to innovate and demonstrate new methodologies for more participatory approaches.

This paper addresses a gap in social economy literature, presenting methods that can be used in PAR projects to catalyse the use of culture as a local development tool by local SEEs.

The qualitative approach was applied the discover the optimum answers to the research objectives, which are (1) to understand the cultural and hedonistic characteristics of the (Lanna) Songkran festival; and (2) to examine the dilemma between cultural rituals and hedonistic activity for tourism.

This study used a case study of the Songkran festival in Chiang Mai to examine the dilemma between cultural rituals and hedonism for tourism, which brings lost or misperceived cultural values and identities. The semi-structured interview (SSI) with senior locals and participant observation during the festival was conducted in Chiang Mai, Thailand, to obtain the in-depth phenomena of the existing celebration pattern at the festival.

The study findings show three crucial phenomena that explain characteristics of unsynchronized cultural rituals and hedonistic activities for tourism: (1) the parallel phenomenon between cultural values and celebration practice, (2) the movement of local culture and(3) the hedonistic characteristics of the festival.

The study extends the knowledge on the interplay phenomena between cultural festivals and tourism; also, the involved stakeholders, such as local communities, public sectors and private sectors, can use the study findings in creating policies for using cultural festivals to promote a destination and urban economic development that will minimise cultural values distort while increase tourism economic values.

This study was conducted qualitatively, including SSIs and participant observation at the Songkran festival in Chiang Mai. The study findings were analysed, based on the empirical data, into significant themes representing the characteristics of dilemma phenomena within the festival.

This research explores the potential incorporation of Indonesian folklore, particularly the folklore of the origin of Bandung, into Arabic language teaching materials. Integrating local cultural elements into language instruction can enhance students' language learning experience and promote a deeper understanding of Indonesian culture.

The origin city of Bandung is one of the famous folklore stories in Indonesia that originates from West Java. Through ethnographic studies, various aspects of the folklore of the origin of the city of Bandung will be examined, which can be utilized in Arabic language teaching. This includes analyzing the linguistic structure, vocabulary and cultural references embedded in the story. Additionally, we will explore how teachers can effectively incorporate this folklore into their teaching materials to create engaging and culturally relevant Arabic language lessons.

This research aims to contribute to developing innovative and culturally responsive language learning by investigating the use of Indonesian folklore in Arabic language instruction. It aims to empower teachers and students by fostering a deeper appreciation of Indonesian culture while improving Arabic language proficiency. This approach enhances language learning outcomes, promotes cultural awareness and cultivates a deeper connection between students and the local culture. By embracing folklore, teachers can create dynamic and meaningful language learning experiences that empower students to become proficient Arabic speakers with a strong appreciation for Indonesian wisdom and culture.

Overall, using folklore as a foreign language teaching material provides significant advantages for students in developing a deeper understanding of language, cultural skills and interest in the language and culture being studied. This approach improves language learning outcomes, promotes cultural awareness and fosters deeper relationships between students and local culture so that foreign language (Arabic) learning is effective. By embracing folklore, teachers can create dynamic and meaningful language learning experiences that empower students to become proficient Arabic speakers with a strong appreciation for local Indonesian wisdom and culture.

Practically, this involves understanding the social, political, economic or cultural context in which the folklore arose, as well as new interpretations that provide a broader understanding of the stories' values, messages or conflicts. In contributing to knowledge, this research has implications for insight into linguistic knowledge and learning a second language in the norms of the first language without shifting the culture of the first language.

Empirically, this study combines an interdisciplinary approach to folklore research that can bring a new understanding of the relationship between folklore and other fields such as linguistics, literature, anthropology or psychology. This approach can produce a more comprehensive insight into folklore and its influence on various aspects of life. Contributing to social impact, introducing culture in learning materials is an educational tourism attraction for students. This also has an impact on public policy that tourism education about folklore is introduced as teaching and used as further field study for students.

This research conceptualizes the diversity of Indonesian culture integrated into the instructional materials of Arabic language learning in Indonesia through folklore. To integrate folktales into the learning process, families, traditions and rituals need to play a role in preserving and educating. Researchers can develop new insights, broaden our understanding of culture and traditions and enrich our knowledge and cultural heritage. These new approaches have the potential to yield discoveries and a deeper understanding of folklore as an important cultural heritage. This research explores the potential incorporation of Indonesian folklore, particularly the folklore of the origin of Bandung, into Arabic language teaching materials. Integrating local cultural elements into Arabic language teaching for Indonesian speakers can enhance students' language learning experience and promote a deeper understanding of Indonesian culture through Arabic language teaching as a foreign language.

The purpose of this study is to address the challenges faced by rural areas and promote their sustainable development. It emphasizes the importance of re-establishing connections and cultivating a sense of belonging within rural communities, while safeguarding their cultural heritage. The study explores the potential of digital and creative tools in enhancing learning, supporting food production and tourism, facilitating research and providing engaging experiences. It also examines the economic condition of rural areas and the potential for their contribution to the national economy. Additionally, the study highlights the significance of sustainable community development, the role of rural areas in resilience and climate change adaptation and the complexities surrounding rural migration. The aim is to provide insights and recommendations for policymakers and stakeholders involved in rural development initiatives, focusing on the Mediterranean region.

This study develops an understanding of the role of digital and creative strategies in rural communities, highlighting their significance in preserving food heritage, culture and community capital while driving economic development. It specifically focuses on the Unesco Intangible Mediterranean Diet (UIMD) as a potential catalyst for regeneration through the integration of creative and digital tools and three cases are presented. The first is the impact of the Future Food Institute (FFI) ecosystem in the Living Lab in Pollica (Salerno, Italy); the second focuses on the digital tools provided by the CKF to support rural areas; and the third is a new identity and promotion of territorial development, co-designed in the Val di Vara (VdV) a rural region of the Ligurian inland in Italy, through digital strategies, heritage preservation and slow tourism development. The three cases highlight different ways of enhancing environmental and cultural heritage and demonstrate how collaborative creativity and digital tools contribute to the co-construction of knowledge and addressing critical issues to promote sustainable growth in rural areas.

The findings of this study indicate that re-establishing connections and fostering a sense of belonging within rural communities is crucial for their sustainable development. The use of digital and creative tools presents significant opportunities in enhancing various aspects such as learning, food production, tourism and research in rural areas. The study also reveals the potential economic contributions of rural areas to the national economy. It emphasizes the importance of sustainable community development and highlights the role of rural areas in resilience and climate change adaptation. Additionally, the study addresses the complexities surrounding rural migration and emphasizes the need for comprehensive policies to ensure the well-being and rights of migrant workers. The insights and recommendations provided in this study aim to guide policymakers and stakeholders involved in rural development initiatives, particularly in the Mediterranean region.

Nonetheless, it is imperative to acknowledge certain limitations within the scope of this study, primarily associated with the specific sample selection, potentially influencing the broader applicability of the findings. There is potential to explore a wider geographic area in future research. Additionally, the research underscores the importance of conducting further inquiries into certain aspects that have received limited attention. Living labs are a relatively recent phenomenon, warranting further in-depth scientific research. Additionally, the existing literature on this subject is often limited in scope.

The study and project aim to illustrate the feasibility of initiating a transformative process, centered on a visionary approach with a core focus on creative knowledge and the Mediterranean diet as a way of life, to revitalize marginalized communities. Furthermore, it seeks to emphasize that these neglected regions possess untapped potential for innovative ideas and opportunities. Rural communities, in their role as farmers of primary goods, are the ones who nurture the environment, and the landscape, and are the true protagonists of every era. Rurality is the place that preserves the most resources and potential in terms of biodiversity and rural knowledge. Every territory, like every human being, has its own characteristics and vocations to pursue. The existing Genius Loci is already an existing value that requires policies and governance to rediscover roots, identity and worth. The stratification of existing collective intelligence must become central and must be individually assessed and enhanced, also taking advantage of new digital technologies.

The social implications of this study are significant. By emphasizing the importance of re-establishing connections and cultivating a sense of belonging within rural communities, the study recognizes the social value of strong community ties. This can lead to increased social cohesion, a sense of identity and improved overall well-being within rural areas. The study also highlights the potential of digital and creative tools in enhancing learning, which can contribute to the empowerment and educational opportunities of individuals in rural communities. Furthermore, by promoting sustainable community development and addressing the complexities surrounding rural migration, the study acknowledges the social impact of inclusive policies that protect the rights and well-being of both local populations and migrant workers. Overall, the study's recommendations have the potential to foster social resilience, equity and a more vibrant social fabric within rural areas.

This study can offer valuable insights and recommendations for policymakers and stakeholders involved in rural development initiatives, particularly those focused on preserving food and cultural heritage in rural areas. By analyzing real-life examples, it bridges the gap between theory and practice, illustrating how these ideas have been effectively applied in specific contexts. This paper emphasizes the potential of the Mediterranean Diet as a sustainable and nutritious model with sociocultural, health, economic and environmental benefits, highlighting the importance of bottom-up approaches that empower local communities as custodians of knowledge and culture. It also provides practical strategies, such as investments in educational programs, the establishment of international campuses and the use of multichannel platforms for immersive experiences, which can be adapted for broader rural development initiatives, promoting sustainability and community engagement.

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.

The primary objective of this research is to draw a comparative analysis between Turkey and Italy in terms of how festival events function as catalysts for the endorsement of regional culinary delicacies. The study endeavours to elucidate the role of these festivals in fortifying the regional gastronomic landscape of both nations.

Adopting a comprehensive comparative methodology, this study meticulously scrutinises the gastronomy festivals spanning diverse geographical locales in both Turkey and Italy. Consideration is given to the standout food and beverage items spotlighted at these events and the venues where they are hosted. The research design takes into account the extensive cultural and geographical spectrum that characterises Turkey and Italy. The primary research method comprises web content analysis techniques. This method involves analysing textual data from online sources pertaining to gastronomy festival events in both countries. Web content analysis is instrumental in evaluating how such festivals are deployed in promoting indigenous gastronomic products and exploring the intricate dynamics between brand identity and brand image.

The research outcomes underscore the pivotal role that festival events play in elevating regional gastronomic products' profile in Turkey and Italy. It highlights the top 10 festivals and the most popular local culinary items on digital platforms. Additionally, the study offers a side-by-side comparison of the most celebrated gastronomic products in Turkey versus those that receive prominence in Italy.

This study enriches academic understanding by dissecting the nuances of how festivals contribute to the promotion of local gastronomic treasures. By juxtaposing Turkey and Italy, this research provides valuable insights into the influence of festivals on regional culinary promotion across diverse cultural milieus. This study makes substantial contributions to the fields of gastronomy, tourism, and brand promotion.

This qualitative study has two aims. The first is to explore the cognitive, affective, and behavioural dimensions of Eurasian self-initiated expatriates’ (SIEs) work and non-work adjustments in Korea. The second is to understand how the Confucian-oriented Korean culture influences Eurasian SIEs' work and non-work domains, in particular their organisational practices and relations with locals.

This study was conducted through a qualitative analysis of interviews conducted with 27 Eurasian SIEs working in Korea. The interviews were conducted face-to-face with open-ended questions.

Eurasian SIEs in Korea express different cognitive, affective, and behavioural life and work adjustment processes that affect their future careers. A high level of language proficiency and knowledge of cultural and social expectations does not guarantee work and life adjustment success. Due to the heavy presence of Korean culture in work and living environments, SIEs face challenges in joining social and work networks and balancing work and life domains, which slows down adjustment. Results indicate that SIEs adjusted well regarding cognitive and behavioural dimensions in work and non-work domains. However, affective adjustment is difficult to achieve, even for SIEs who have lived in the country for many years, and many have the intention to leave if there were other options.

This study contributes to the literature by focussing on the multidimensionality of SIEs' work and life adjustments, with cognitive, affective, and behavioural components. SIEs have been in a complicated process of adaptation and integration for a long time. This study attempts to contribute to SIE literature by analysing the elements of Confucianism-oriented Korean culture and organisational practices prevalent in SIEs' multidimensional adjustment and career challenges.

This study aims to investigate whether auditors compromise their independence for economically important clients in countries with a secrecy culture.

The authors empirically examine the research question based on a data set of 33 countries for the period from 1995 to 2018. The dependent variable is the auditors’ propensity to issue modified audit opinions, which is a proxy for auditor independence. The authors use relative client size as a proxy for client importance. The authors adopt the Heckman (1979) two-stage model to mitigate the potential endogeneity issue involved in the selection of Big-N auditors.

Using a large sample of firms and controlling for the firm- and country/region-level factors, this study reveals that both Big-N and non-Big-N auditors are more likely to issue modified audit opinions to clients located in countries with a strong secrecy culture relative to those located in other countries. However, Big-N auditors are more likely to issue modified audit opinions for their economically important clients with a secrecy culture relative to their other clients, while no or weaker evidence is found for non-Big-N auditors. The results are consistent and robust to endogeneity tests and sensitivity analyses.

This study enriches the literature by providing a new perspective on auditor independence that an auditor’s reporting behavior can vary depending on the client’s importance and auditor type, even under the same secrecy culture.