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The purpose of this study is to investigate the perceived severity of service failure (PSSF) and service recovery strategies (SRSs) as antecedents of customer forgiveness (CF), customer reconciliation, negative word-of-mouth and re-patronage intention as outcomes across two Middle Eastern countries: Egypt and Oman.

A quantitative technique was used, using a questionnaire, to collect data from customers of the national airline companies of Egypt and Oman. The perspectives of 1,084 airline customers were analysed using partial least squares-structural equation modelling.

The results of this study show that service failure severity has a negative influence on the effectiveness of SRSs. In turn, proper SRSs strongly and positively affect both Egyptian and Omani CF. Furthermore, the findings of this study indicate that service failure habit plays an important role in increasing the negative influence of perceived service failure severity on Egyptian, but not Omani, CF. Overall, results suggest that CF differs considerably between Egyptians and Omanis.

This study developed and empirically examined a comprehensive conceptual model of the drivers and outcomes of CF of airline companies. This study provides academics with meaningful insights into how social and cultural differences between customers in different countries can result in sometimes dramatically different behaviours following a service failure.

本研究在埃及和阿曼两个中东国家调查了感知的服务失败严重性（PSSF）, 并将其作为服务恢复策略, 作为顾客宽恕, 顾客和解, 负面口碑和重购意向的前因变量。

本研究采用定量方法, 使用问卷调查, 从埃及和阿曼国家航空公司的顾客中收集数据。使用PLS-SEM分析了1084个航空公司客户的观点。

结果表明, 服务失败严重性对服务恢复策略的有效性有负面影响。相应地, 适当的服务恢复策略对埃及和阿曼顾客的宽恕度有强烈的积极影响。此外, 研究结果表明, 在埃及（而不是阿曼）的顾客中, 服务失败习惯对感知到的服务失败严重程度对宽恕的负面影响方面起着重要作用。总体而言, 结果表明, 埃及和阿曼顾客之间的顾客客户宽恕差异很大。

本研究开发并实证检验了航空公司顾客宽恕的驱动因素和结果的综合概念模型。本研究为学界提供了有意义的见解, 即了解不同国家/地区的顾客之间的社会和文化差异如何导致服务失败后出现截然不同的行为。

Este estudio analizó la gravedad percibida de los fallos del servicio de reclamaciones (PSSF) y quejas como antecedentes de respuesta a los clientes, la reconciliación con el mismo, el boca a boca negativo y la intención de patrocinio como resultados en dos países del Medio Oriente (MO): Egipto y Omán.

se empleó una técnica cuantitativa, utilizando un cuestionario, para recopilar datos de los clientes de las compañías aéreas nacionales de Egipto y Omán. Se analizaron las perspectivas de 1084 clientes de aerolíneas utilizando PLS-SEM.

los resultados muestran que la gravedad de los fallos en el servicio tiene una influencia negativa en la efectividad de las estrategias del servicio de reclamaciones. Asimismo, las estrategias de este tipo afectan fuerte y positivamente sobre la empatía de los clientes egipcios y omaníes. Además, los resultados indican que los fallos en el servicio de quejas, juega un papel importante en el aumento de la influencia negativa de la severidad percibida sobre el servicio y la consideración a la hora de perdonar por parte del cliente egipcio, pero no en el omaní. En general, los resultados sugieren que el perdón del cliente difiere considerablemente entre egipcios y omaníes.

el estudio se desarrolló y se implementó empíricamente sobre un modelo conceptual integrado de impulsores y resultados del perdón de los clientes de las compañías aéreas. El estudio brinda a los académicos información significativa sobre cómo las diferencias sociales y culturales entre los clientes en diferentes países pueden resultar en comportamientos a veces dramáticamente diferentes en los fallos en el servicio.

The paper aims to evaluate the ways ChatGPT is going to disrupt tourism education and research.

This is a conceptual paper.

ChatGPT has the potential to revolutionize tourism education and research because it can do what students and researchers should do, namely, generate text (assignments and research papers). Universities will need to reevaluate their teaching and assessment strategies and incorporate generative language models in teaching. Publishers will need to be more receptive toward manuscripts that are partially generated by artificial intelligence. In the future, digital teachers and research assistants will take over many of the cognitive tasks of tourism educators and researchers.

To the authors’ best knowledge, this is one of the first academic papers that investigates the implications of ChatGPT to tourism education and research.

This paper aims to examine the relationships among work–family conflict (WFC), cognitive regulation, psychological resilience (PR), psychological distress (PD), emotional exhaustion (EE) and subjective well-being (SWB) in a very complex model based on job demands–resources. Also, mediator roles of PD, PR and EE are analyzed.

Data for the study were collected from 158 full-time nurses working in two hospitals in North Cyprus. Partial Least Squares-Structural Equation Modelling (PLS-SEM) was used to test the model.

The authors’ findings reveal that cognitive emotion regulation reduces employees' WFC. WFC also has a negative effect on employees' SWB directly and through the mediating role of EE. However, the role of PR in the relationship between cognitive emotion regulation and PD was not significant.

The study adds the original views for hospitals and service providers to recognize the factors which exert detrimental effects on employees' mental health and also the factors which help them to tackle the harsh situation specifically in the time of crisis. Theoretical and practical implications are provided in the study.

This paper aims to achieve two main objectives. First, to introduce to the literature a new versatile active building block, namely, voltage differencing differential voltage current conveyor (VD-DVCC) for analog signal processing applications. Second, to design a novel electronically tunable mixed-mode universal filter. The designed filter provides low-pass, high-pass, band-pass, band-reject and all-pass responses in voltage-mode (VM), current-mode (CM), trans-impedance-mode (TIM) and trans-admittance-mode (TAM).

The proposed filter uses two VD-DVCCs, three resistors and two capacitors. All the capacitors used are grounded, which is advantageous from the monolithic integration point of view. The VD-DVCC is designed and validated in Cadence software using CMOS 0.18 µm process design kit from Silterra Malaysia at a supply voltage of ±1 V.

The proposed novel filter enjoys many attractive features including as follows: the ability to operate in all four modes, no requirement of capacitive matching, tunability of quality factor (Q) independent of pole frequency, availability of both inverting and non-inverting outputs for VM and TIM mode, high output impedance explicit current output for CM and TAM, no requirement for double/negative input signals (voltage/current) for response realization and low active and passive sensitivities. The filter is designed for a pole frequency of 5.305 MHz. The obtained results bear a close resemblance with the theoretical findings.

The proposed novel filter structure requires a minimum number of active and passive components and provides operation in all four operating modes. The filter will find application in structures of mixed-mode systems.

This study aims to investigate the extent and nature of corporate social responsibility (CSR) disclosure in the context of Jordan. It also empirically examines the impact of board composition variables (size, independent [non-executive] directors, CEO/chairman duality, age and gender) and ownership structure variables (board ownership concentration, institutional ownership and foreign ownership) on CSR disclosure level.

A CSR disclosure index is constructed, and content analysis is used to analyze the extent and nature of CSR disclosure in the annual reports of Jordanian manufacturing companies listed on the Amman Stock Exchange (ASE) during the period (2013-2015). Regression analysis using panel data is undertaken to analyze the potential impact of board composition and ownership structure on CSR disclosure level.

The results reveal that, on average, a listed Jordanian manufacturing company has disclosed 30.8 per cent of the 42 items of CSR information included in the disclosure index. In addition, there was a very slight improvement in the CSR disclosure over the study period. These results suggest there is considerable room for improvement in CSR disclosure. The regression analysis identified board size to be significantly and positively associated with CSR disclosure level. On the other hand, the percentage of independent (non-executive) directors on the board, duality of CEO and chairman positions, director’s age, board ownership concentration and the percentage of shares outstanding held by institutional shareholders were found to have had a significant negative impact on CSR disclosure level.

The study contributes to the literature on CSR practice and disclosure in various ways. First, it demonstrates the extent to which listed companies in developing countries, such as Jordan, take their social role seriously. Second, the study adds to the existing literature on the potential impact of board composition and ownership structure on CSR disclosure by using new variables that have not been tested before using Jordanian data. Third, the study is anticipated to provide feedback to Jordanian regulators in the Jordan Securities Commission and the ASE on the adequacy of current regulations on corporate disclosure requirements in Jordan. Finally, the study raises some issues of interest to other researchers who are currently or intend to conduct research in this area.

The purpose of this paper is to examine the influence of the characteristics of audit committee chairman (ACC) (tenure, age, gender, ethnicity, accounting expertise and directorship) on earnings management (EM) practices.

The Jones model and modified Jones model by Dechow et al. (1995) were used to determine the discretionary accruals (DA) of 288 Malaysian listed firms with lowest positive earnings for the years 2013‒2015.

The results of the ordinary least squares regression indicate that only tenure, gender and ethnicity of the ACC are associated with DA. A further test was conducted by dividing firms into two groups: firms whose boards are chaired by a family member and firms whose boards are chaired by a non-family member. The results reveal that it is possible for firms whose boards are chaired by family members to cause the corporate governance (CG) mechanisms, particularly the audit committee, to lose their effectiveness in overcoming the EM problem. In addition, robustness tests were conducted by using panel data regression, where the results were found to be similar to the original regression results.

This study alerts policymakers, firms and their stakeholders, as well as researchers, regarding the importance of having an independent board chairman, who has no relationship with any directors or major shareholders, as this may hinder the effectiveness of CG mechanisms in curbing EM, especially in emerging countries, such as Malaysia, where it is very difficult to stop members of the family from becoming board directors.

This study aims to identify how perceived destination social responsibility (DSR) drives destination brand loyalty through a jointly and independently mediated mechanism of cognitive and affective components (e.g. tourist-destination identification, cognitive image, affective image and tourist satisfaction) and to examine the moderating role of individual-level collectivist values in linking perceived DSR and tourist behaviors.

An online survey is conducted to collect the data of 351 domestic tourists visiting an urban tourism destination (e.g. Danang City) in Vietnam. A serial multiple mediation model and moderation model were examined by applying covariance-based structural equation modeling.

This research’s results highlight the leading factors of perceived DSR in the process of forming destination brand loyalty and confirm the vital role of the intermediary mechanism of tourists' cognition and affect during this process. The chain of causal relationships DSR → TDI → CI → AI → TS → DBL confirms the role of perceived DSR as an essential prerequisite factor of DBL, creating a close connection to tourists' cognition and affect and contributing to improving destination brand loyalty. Individual-level collectivist values were found to positively moderate the links between perceived DSR and tourist-destination identification, affective image and destination brand loyalty.

Future research would provide insights into the links between perceived DSR and tourist behaviors by considering moderating variables (e.g. cultural distance and tourist types) and uncovering specific insights into each destination stakeholder's DSR activities.

A new integrated model of destination brand loyalty development is proposed to explore a new path for destination brand loyalty formation through cognitive, affective and cognitive-affective pathways. This moderating stream of examining individual-level collectivist values can make a significant contribution to the extant tourism literature by promoting a more positive tourist perception of DSR, thereby increasing tourists' knowledge, beliefs and emotions and enhancing destination brand loyalty.

The paper aims to foster a better understanding of knowledge management (KM) benefits by integrating the qualitative findings of prior research under a multilayer conceptual framework.

A meta-synthesis approach was conducted by adopting “Noblit and Hare’s” seven-step method.

A breakdown structure for KM benefits which encompasses 3 “macro benefits” at Level 1, 7 “benefits” at Level 2 and 44 “micro benefits” at Level 3.

The main limitation is that this research does not provide criteria and measures to assess the benefits of KM.

Organizations which intend to invest in KM can obtain a better insight about outcomes and benefits of implementing KM initiatives. This study will provide those organizations which have already invested in KM with some ideas to evaluate their KM efforts qualitatively.

Based on available data, this study is the first of its kind that has identified the benefits of KM in three layers. Also, the number of KM benefits identified in this study is greater than that of any previous research.

The purpose of this study is to explore the impact of corporate governance (CG) on the corporate social responsibility (CSR) disclosures. This is done in the context of firms operating in the Gulf Cooperation Council (GCC) countries and is largely based on the legitimacy theory, although other theories such as principal–agent theory and stakeholder theory are disucssed.

This study used the annual reports of 147 firms in the GCC countries, drawing on a legitimacy theory framework to determine the impact of CG characteristics, such as management ownership, ownership concentration, independence of board members, duality of CEO and chairman positions and the existence of an audit committee, on firms’ CSR disclosures to various stakeholders. Accordingly, the authors developed five hypotheses to examine the above variables and used a data set from Hawkamah – the Institute of Corporate Governance. This study covers a period of six years (2007-2012). The data set had been regressed in a multi-variate regression analysis.

The authors reported that greater managerial ownership and concentration of ownership have positive impact on CSR disclosures. The findings of this study also show that internal CG mechanisms, such as the independence of board members, the separation of powers, between the CEO and chairman positions and the existence of an independent audit committee, also have a positive influence on CSR disclosures. In addition, the leverage ratio, return on assets, company’s size and age emerge as important determinants of CSR disclosures; nevertheless, the company’s size and age are statistically not significant. These significant findings corroborate the recent concern with CG in developing countries that brings greater attention to CSR disclousures, as both internal and external CG mechanisms are effective in influencing the CSR practices.

This study fills the gap in literature by providing empirical evidence on the impact of CG on CSR disclosures in a significant region in the emerging economies. Furthermore, it alerts regulators, policy-makers, practitioners and firms’ executives in the GCC region and other developing countries to pay more attention to CG reforms and enforcement as well as to increase institutional pressures regarding CSR adaptation.

The study on how CG and CSR disclosures are connected has been limited. This study addresses this research gap and focuses on a region that has often been overlooked by accounting research.

This paper aims to predict the fire resistance of steel-reinforced concrete columns by application of the genetic algorithm.

In total, 11 effective parameters are considered including mechanical and geometrical properties of columns and loading values as input parameters and the duration of concrete resistance at elevated temperatures as the output parameter. Then, experimental data of several studies – with extensive ranges – are collected and divided into two categories.

Using the first set of the data along with the gene expression programming (GEP), the fire resistance predictive model of steel-reinforced concrete (SRC) composite columns is presented. By application of the second category, evaluation and validation of the proposed model are investigated as well, and the correspondent time-temperature diagrams are derived.

The relative error of 10% and the R coefficient of 0.9 for the predicted model are among the highlighted results of this validation. Based on the statistical errors, a fair agreement exists between the experimental data and predicted values, indicating the appropriate performance of the proposed GEP model for fire resistance prediction of SRC columns.