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Many national retailers have complained about increases in business rates tax bills since the 2017 revaluation. What impact has the 2017 business rates revaluation had on independent high street retailers in market towns in the north of England? The paper aims to discuss these issues.

The study uses Valuation Office Agency rating list data to determine rateable value and business rates payable for independent high street retailers in eight northern market towns either side of the 2017 rating revaluation. The data were analysed using business rates matrices to reveal the impact of the new rating list on independent retailers in the eight locations.

Analysis reveals that the majority of independent retailers in the northern market towns sampled have experienced reductions in both the rateable value of their premises and business rates payable. Increase in the rates relief threshold has extended relief to almost half of the independent retailers in the study, most of whom receive 100 per cent relief.

Charity shops receive at least 80 per cent rates relief which means they are able to afford to pay higher rents. This “sets the tone” for landlords setting market rents in that location which are then used as comparable evidence by the VOA when determining rateable values at revaluation further polarising the gap between rate payers and those to are exempt.

Focussing on independent retailers on high streets in markets towns in north of England, this study provides an alternative perspective to the orthodox view of business rates revaluations having a negative impact on retailers.

Our understanding of the influence of institutional conditions on process innovation is still limited, despite managers’ need to know which factors should be considered in decision-making and governments should be aware of how to foster process innovation through the provision of attractive institutions. Therefore, this paper aims to examine how institutional dimensions such as workforce, political instability, labor regulation, corruption, tax administration and transportation influence process innovation in smaller firms located in emerging countries other than the BRICS (Brazil, Russia, India, China and South Africa).

A data set from the World Bank Enterprise Surveys questioning over 20,000 companies from 41 emerging countries supplemented by the gross domestic product (GDP) per capita for each country was used and analyzed by the means of general linear mixed models. The analysis emphasized small- and medium-sized enterprises (SMEs) and excluded BRICS countries.

The findings demonstrate which institutional factors matter for process innovation depending on company size and GDP.

This paper advances research on the influence of institutions on firm innovation – the institution–process innovation relationship in emerging countries other than the BRICS in particular. By considering the role of company size and GDP per capita on the institution–process innovation relationship, the paper offers more nuanced insights compared with prior studies and thus makes a strong contribution to the innovation theory. The data used are not suitable for a longitudinal study the same refers to capturing the variety found in the countries even those coming from the same geographic area.

The results provide practitioners, e.g. managers of SMEs, with concrete ideas on how to improve process innovation in their companies. Other actors such as policymakers too can benefit from the results as they will allow the design of more target group-oriented measures, aspects that can ultimately lead to more sustainable businesses.

By focusing on process innovation and emerging countries, the paper contributes to growing research efforts in emerging countries beyond the BRICS. Thus, the results add more diversity to the study of process innovation and its influencing external (institutional) factors. The emphasis on SMEs also allows us to highlight differences between different categories of SMEs.

Small- and medium-sized enterprises (SMEs) often lack adequate accounting systems and may even fail because of accounting inefficiencies. Indeed, accounting can mitigate the course of a crisis and support a troubled SME’s turnaround. Its impact on reorganization success, however, has scarcely been researched so far. Therefore, this paper aims to examine the effects of several accounting parameters, namely, the quality of accounting systems, quality of early warning systems, formal planning, the standard of financial accounting and reorganization planning on the short- and long-term success of court-supervised reorganization.

The impact of accounting on reorganization success is investigated in a sample of all SME bankruptcy cases with ten or more employees (n = 117) in Upper Austria in 2012 including data for short-term survival (in 2016) and long-term survival (in 2019).

This study found evidence that the general quality of accounting systems, the quality of early warning systems and written reorganization plans positively influence the outcomes of the analyzed court-supervised reorganizations of SMEs. In particular, the existence of a reorganization plan significantly increases the short- and long-term reorganization success by ensuring the efficient and effective use of resources in the reorganization process.

This study should increase the awareness of SMEs’ owner managers, consultants, creditors and legislators for the importance of accounting in the context of reorganization. The fact that the effect of accounting on reorganization success is less pronounced in the long-term view indicates the necessity of increasing the strategic focus in SMEs’ accounting instruments.

This study provides new evidence on the impact of specific accounting parameters on the short- and long-term success of the court-supervised reorganization of SMEs. Furthermore, this study points out the high relevance of reorganization plans for SMEs.

The aim of this paper is to analyze the interrelationship between film-induced tourism and visits to theme parks by tourists and examine the most viewed movies worldwide (2010–2022) which are related with theme parks and their attractions.

The methodology used in this study is a set of qualitative and quantitative indicators for measuring the most visited theme parks worldwide and the most viewed movies that have allowed to answer the research questions.

This research provides a new contribution to tourism and entertainment industries. Results have shown that film-induced tourism can be the perfect marketing tool to attract more tourists to theme parks through movies and their real or fictional characters represented in films such as Marvel, Minions, Avatar, Harry Potter and Disney, amongst many others. These famous characters are part of theme park’s rides to attract tourists to visit film theme parks These rides allow users to travel in a fantasy experience and interact with film characters of cartoons or fictions. There is a high correlation between film-induced tourism and theme parks’ attractions. Film-induced tourism provides great benefits to the society, theme parks, cinemas and tourist destinations. Indeed, movies help to increase the number of visitors to theme parks. In 2019, 215 million people visited the top 20 theme parks worldwide analyzed in this study, this figure is quite lucrative to entertainment and tourism sectors, local and regional economies where these theme parks are localized.

This study presents the importance of theme parks at tourist destinations because theme parks are an extension of movies, thus is, the end of the physical perfect experience at theme parks which began in a movie seat or on your TV/videogame/PC screens.

本文的主要目的是分析电影引起的旅游和游客参观主题公园之间的相互关系, 并研究与主题公园及其景点有关的全球最受欢迎的电影（2010-2022年）。

本研究使用的方法是一套定性和定量的指标来衡量全球访问量最大的主题公园和观看次数最多的电影, 使我们能够回答本研究中提出的问题。

这项研究为旅游和娱乐业提供了新的贡献, 结果表明, 电影引起的旅游可以成为完美的营销工具, 通过电影及其影片吸引更多的游客到主题公园。通过电影和他们在电影中所代表的真实或虚构的人物, 如漫威、小人、阿凡达、哈利波特、迪斯尼等, 主题公园。这些著名人物是主题公园景点的一部分, 以吸引游客参观与电影有关的景点。这些景点让游客有一个幻想的体验, 并与卡通人物互动。电影引起的旅游和主题公园景点之间存在着高度的相关性。我们必须认识到, 电影引发的旅游为社会、主题公园、电影院和旅游目的地提供了巨大的利益。事实上, 电影有助于增加主题公园的游客数量。2019年, 有2.15亿人参观了本研究中分析的世界前20大主题公园, 这个数字对于娱乐和旅游部门、这些主题公园所在的地方和区域经济来说是相当有利可图的。

本研究揭示了主题公园在旅游目的地的重要性, 因为这些旅游景点是电影的延伸, 也就是说, 主题公园及其基于电影和动画的景点是游客在主题公园生活体验的最后一部分, 而这种体验是从电影院的座位上、电视、视频游戏或电脑屏幕前开始的。

El principal desafío de este artículo es analizar la interrelación entre el turismo inducido por las películas y las visitas a los parques temáticos por parte de los visitantes, y examinar las películas más vistas en todo el mundo (2010-2022) relacionadas con los parques temáticos y sus atracciones.

La metodología utilizada en este estudio es un conjunto de indicadores cualitativos y cuantitativos para medir los parques temáticos más visitados a nivel mundial y las películas más vistas que nos han permitido responder a las preguntas planteadas en esta investigación.

Esta investigación proporciona una nueva contribución a las industrias del turismo y el entretenimiento. Los resultados han demostrado que el turismo inducido por el cine puede ser la herramienta de marketing perfecta para atraer más visitantes a los parques temáticos a través de películas y sus personajes reales o ficticios representados en películas como Marvel, Minions, Avatar, Harry Potter, Disney, entre muchos otros. Estos personajes famosos son parte de las atracciones de los parques temáticos para atraer a los visitantes a visitar las atracciones relacionadas con las películas. Estas atracciones permiten a los visitantes tener una experiencia de fantasía e interactuar con personajes de películas de dibujos animados o ficción. Existe una alta correlación entre el turismo inducido por el cine y las atracciones de los parques temáticos. Debemos reconocer que el turismo inducido por el cine ofrece grandes beneficios a la sociedad, parques temáticos, cines y destinos turísticos. De hecho, las películas ayudan a aumentar el número de visitantes a los parques temáticos. En 2019, 215 millones de personas visitaron los 20 parques temáticos más importantes del mundo analizados en este estudio, esta cifra es bastante lucrativa para los sectores de entretenimiento y turismo, y la economía local y regional donde se encuentran estos parques temáticos.

Este estudio revela la importancia de los parques temáticos en los destinos turísticos, dado que estas atracciones turísticas son una extensión de las películas, es decir, los parques temáticos y sus atracciones basadas en películas y animaciones son la parte final de una experiencia vivida por los visitantes en dichos parques y que comenzó en un asiento de cine, frente a su TV, un videojuego, o pantalla de ordenador.

The efficiency of each of an organization’s individual workers determines its effectiveness. The study aims to explore the relationship between human resource management (HRM) practices and organizational effectiveness with employee performance as a mediating variable.

Data were collected from 800 police officers in the Greater Accra and Tema regions. The data were supported by the hypothesized relationship. Construct reliability and validity was established through confirmatory factor analysis. The proposed model and hypotheses were evaluated using structural equation modeling.

The results show that career planning and employee performance were significantly related. Self-managed teams and employee performance were shown to be nonsignificantly related. Similarly, performance management and employee performance were shown to be nonsignificantly related. Employee performance significantly influenced organizational effectiveness. The results further indicate that employee performance mediates the relationship between HRM practices and organizational effectiveness.

The generalizability of the findings will be constrained due to the research’s police service focus and cross-sectional data.

The study’s findings will serve as valuable pointers for the police administration in the adoption, design and implementation of well-articulated and proactive HRM practices to improve the abilities, skills, knowledge and motivation of officer’s to inordinately enhance the effectiveness of the service.

By evidencing empirically that employee performance mediates the relationship between HRM practice and organizational effectiveness, the study extends the literature.

Applying the institutional logics perspective to applicant attraction, this study investigates the level of uniformity among preferences for consulting job attributes associated with the institutional logics of the corporation, the profession and the family, and tests for the influence of anticipatory socialization differences.

The study uses a discrete choice experiment with 232 business students. A hierarchical Bayes approach to conjoint analysis uncovers part-worth heterogeneity and allows for subsequent cluster and regression analysis of the choice data.

The findings identify a dominant job-oriented preference type and a minor career-oriented preference type. Anticipatory socialization through personal prior work experience and the occupation of friends decreases adherence to the logic of profession and increases the relevance of the family logic. The parents' occupation has only a minimal influence on preferences.

The study provides attribute-based recommendations on how professional service firms can effectively address the complex expectations of potential applicants in their job ads for an entry position and underlines the role of intra-generational reference groups as important anticipatory socializers.

By testing individual socialization effects at the pre-hire stage and beyond the organizational level, the study fills a void in both the recruitment and the institutional literature.

Contrasting Sweden and Tanzania, this paper aims to explore the experiences of women entrepreneurs affected by entrepreneurialism. This study discusses the impact on their position in society and on their ability to take feminist action.

This paper analysed interviews conducted in the two countries over 15 years, using a holistic perspective on context, including its gendered dimensions.

The results amount to a critique of entrepreneurialism. Women in Sweden did not experience much gain from entrepreneurship, while in Tanzania results were mixed. Entrepreneurialism seems unable to improve the situation for women in the relatively well-functioning economies in the global north, where it was designed.

In mainstream entrepreneurship studies, there is a focus on the institutional context. From the analysis, it is apparent that equal attention must be given to the social and spatial contexts, as they may have severe material and economic consequences for entrepreneurs and entrepreneurship. The paper raises questions for further studies on the gendering of markets in different contexts, as well as questions on the urban-rural dimension.

In Sweden, marketisation of welfare services led to more women-owned businesses, but the position of women did not improve. The results strongly convey the need for a careful analysis of the pre-existing context, before initiating reforms.

The paper adds to the understanding of context in entrepreneurship studies: Africa is largely an underexplored continent and contrasting North and South is an underexplored methodological approach. This paper further extends and develops the model of gendered contexts developed by Welter et al. (2014).