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This paper explores the role that the control system – understood as a set of financial and non-financial mechanisms – introduced by the Ministerial Decree of 15th February 1860 played in promoting the ethical tolerance of prostitution in the Kingdom of Italy.

A qualitative research method was adopted. Specifically, this study draws on literature on accounting and deviant behaviors and on Suchman's theories of legitimation (1995) to interpret empirical evidence collected from archival primary sources as well as secondary sources.

The paper highlights how the accounting mechanisms introduced by the law were molded to limit the serious consequences of prostitution from a public health standpoint and to demonstrate that the State neither profited from prostitution nor used public money to fund it. This should have stimulated ethical tolerance of the law itself and, consequently, of the prostitution that was regulated.

This paper opens a new research avenue in the field of accounting history by exploring the connection between accounting and prostitution. Moreover, unlike the extant literature on accounting and deviant behaviors, this study delves into the role played by accounting mechanisms to promote ethical tolerance rather than to activate normalization processes.

Using a large firm-level data set, this paper examines total factor productivity (TFP) and its determinants in the Ecuadorian manufacturing sector in the period 2007–2018.

I analyze the role played by traditional TPF determinants, including internal firm characteristics, international trade activities, financial constraints and competition intensity. I contribute to the literature by presenting quantile regression results. Moreover, I analyze industry patterns, distinguishing between industries according to their technological intensity (following the organisation for economic co-operation and development classification).

My results confirm that firm age is positively related to TFP level but negatively related to TFP growth. I also find that being an exporter and an importer at the same time is associated with higher TFP levels and that this effect is higher than when being only an exporter or an importer. Additionally, l find that credit is positively related to TFP levels. Finally, I find that more competition is positively related to productivity in lower quantiles of output.

The results are the source of tools to propose policy recommendations, which are stated in the present document.

This paper aims to reopen the debate of firm productivity determinants in a developing country such as Ecuador. The authors use a set of covariates less analyzed in this issue.

This paper aims to identify how destination fascination is perceived by all participants involved in the tourism sector.

An exploratory and qualitative study was undertaken based on a literature review and three focus groups with travelers and tourism and marketing professionals.

The findings revealed that different perceptions precede a destination fascination among the three groups and that the construction of fascination is related to other variables. Through consulting the three groups, 12 variables were identified, and a framework was proposed addressing the background of destination fascination and how it relates to memorable experiences and the intention to (re)visit. Another important finding is the need for tourism professionals to collaborate with marketing professionals to meet tourists’ expectations. In addition, it was found that fascination can occur before visiting a place.

This paper advances the literature on four points: it presents evidence that fascination can occur even before visiting a destination; it verifies which variables are related to the multidimensional construct of destination fascination and how this relationship is observed by the three distinct groups; it identifies how the construction of destination fascination occurs; and it explains how tourism and marketing professionals can help fulfill travelers’ wishes.

Factores que hacen que un destino sea fascinante y motivan la (re)visita

Identificar cómo perciben la fascinación por el destino todos los participantes implicados en el sector turístico.

Se realizó un estudio exploratorio y cualitativo basado en una revisión bibliográfica y tres grupos de discusión con viajeros y profesionales del turismo y el marketing.

Los resultados revelaron que diferentes percepciones preceden a la fascinación por un destino entre los tres grupos y que la construcción de la fascinación está relacionada con otras variables. Mediante la consulta a los tres grupos, se identificaron 12 variables y se propuso un marco que aborda los antecedentes de la fascinación por el destino y su relación con las experiencias memorables y la intención de (re)visitarlo. Otra conclusión importante es la necesidad de que los profesionales del turismo colaboren con los del marketing para satisfacer las expectativas de los turistas. Además, se descubrió que la fascinación puede producirse antes de visitar un lugar.

Este artículo avanza en la literatura en cuatro puntos: (i) presenta evidencias de que la fascinación puede ocurrir incluso antes de visitar un destino, (ii) verifica qué variables están relacionadas con el constructo multidimensional de la fascinación por el destino y cómo esta relación es observada por los tres grupos distintos, (iii) identifica cómo ocurre la construcción de la fascinación por el destino, y (iv) explica cómo los profesionales del turismo y del marketing pueden ayudar a cumplir los deseos de los viajeros.

使一个目的地吸引人并促使人们（再）访问的因素

确定参与旅游部门的所有参与者是如何看待目的地魅力的。

在文献综述和与旅游者、旅游和营销专业人士的三个焦点小组的基础上, 进行了一项探索性和定性的研究。

研究结果显示, 在这三个群体中, 不同的认知会导致对目的地的迷恋, 迷恋的构建与其他变量有关。通过咨询这三个群体, 确定了12个变量, 并提出了一个框架, 解决了目的地魅力的背景, 以及它与难忘的经历和（再）访问的意图之间的关系。另一个重要的发现是, 旅游专业人士需要与营销专业人士合作, 以满足游客的期望。此外, 研究还发现, 迷恋可以在访问一个地方之前发生。

本文在四点上推动了文献的发展：(i)它提出了证据, 证明迷恋甚至在访问一个目的地之前就可以发生, (ii)它验证了哪些变量与目的地迷恋的多维构造有关, 以及这种关系是如何被三个不同的群体观察到的, (iii)它确定了目的地迷恋的构造如何发生, 以及(iv)它解释了旅游和营销专业人士如何帮助实现旅游者的愿望。

This paper aims to explore if firms located in industrial districts (IDs) have different adoption paths concerning Industry 4.0 technologies and get different results with respect to other similar firms located outside IDs.

The study is based on a quantitative analysis related to an original data set of 206 Italian manufacturing firms specializing in made in Italy industries and adopting Industry 4.0 technologies. A case study of a district firm is also presented to explain the rationale of investment strategies and results obtained.

The analysis shows that there are differences between district and non-district firms when Industry 4.0 technology investments are concerned (higher investment rate in big data/cloud and augmented reality for district firms than non-district ones). In contrast to a breakthrough view of the fourth industrial revolution, the study suggests that 4.0 technologies emphasize the peculiarities and competitiveness factors typical of the district model in terms of customization and flexibility. There are differences in the motivations of adoption (product diversification for district firms vs productivity enhancement for non-district firms) and in the results achieved.

The paper is one of the first attempts to empirically explore the technological innovation paths related to Industry 4.0 within IDs, therefore, contributing to the debate on the possible evolution of the district model

This study illustrates the economic and financial dynamics of the sector, analysing the evolution of the main ratios of profitability and financial structure of 1,559 Italian real estate companies divided into the three macro-regions: North, Centre and South, in the period 2011–2020. In this way, it is also possible to verify the responsiveness to the 2020 pandemic crisis.

The analysis uses descriptive statistics tools and the ANOVA method of analysis of variance, supplemented by the Tukey–Kramer test, to identify significant differences between the three Italian macro-regions.

The study shows the increase in profitability after the 2008 crisis, despite its reverberation in the years 2012–2013. The financial structure of companies improved almost everywhere. The pandemic had modest effects on performance.

In the future, other indices should be considered to gain a more comprehensive view. This is a quantitative study based on financial statements data that neglects other important economic and social factors.

Public policies could use this study for better interventions to support the sector. In addition, internal management can compare their company's performance with the industry average to identify possible improvements.

The research analyses an economic field that employs a large number of people, especially when considering the construction and real estate services covered by this analysis.

The study contributes to the literature by providing a quantitative analysis of industry dynamics, with comparative information that can be deduced from financial statements over the years.

Industry 4.0 (I 4.0) consists of numerous digital technologies applied in organizations strategically to add value to the customer. Different organizations have varying degrees of technological capability and strategic flexibility. This paper aims to explore the relationship between technological capability and strategic flexibility on successful implementation of I 4.0.

A qualitative study using a grounded theory approach is conducted on 34 senior managers from Europe and North America who have implemented I 4.0 participated in this study through a theoretical sampling frame.

This study finds that technological capability and strategic flexibility have an impact on the successful implementation of I 4.0. The study also finds that different dimensions of technological capability also impact I 4.0. The interactive effect of strategic flexibility and technological capability is also noted. The study also develops a framework for successful implementation of I 4.0.

This study can be used by managers while implementing I 4.0 to devise a strategic roadmap for acquiring technological capability with I 4.0 technologies. Besides, it will help the managers to consider the bidirectional relationship between technological capability and strategic flexibility while formulating I 4.0 strategy for successful implementation of I 4.0 in their organizations.

Previous studies have examined the importance of I 4.0 technologies. However, this study extends the previous works by suggesting how technological capability and strategic flexibility can help in the successful implementation of I 4.0.