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By observing facts of the “reversal of agglomeration” of Chinese enterprises during the period of rapid Internet development and using a new economic geography model combined with the data of the real estate sector, this paper deduces the influence of the “reshaping mechanisms” of the Internet on China's economic geography based on the “gravitation mechanism” of the Internet that affects the enterprises and the “amplification mechanism” of the Internet that amplifies the dispersion force of house prices.

In the empirical aspect, the dynamic spatial panel data model is used to test the micromechanisms of the impact of the Internet on enterprises' choice of location and the instrumental variable method is used to verify the macro effects of the Internet in reshaping economic geography.

It is found that in the era of the network economy, the Internet has become a source of regional competitive advantage and is extremely attractive to enterprises. The rapidly rising house price has greatly increased the congestion cost and has become the force behind the dispersion of enterprises. China's infrastructure miracle has closed the access gap which gives full play to network externalities and promotes the movement of enterprises from areas with high house prices to areas with low house prices.

The Internet is amplifying the dispersion force of congestion costs manifested as house prices and is reshaping China's economic geography. This paper further proposes policy suggestions such as taking the Internet economy as the new momentum of China's economic development and implementing the strategy of regional coordinated development.

The overarching aim of this project is to understand the role women tourism social entrepreneurs (TSEs) play in contributing to regenerative practices in Canada.

Semi-structured interviews were carried out with women food TSEs with snowball sampling. This paper challenges the assumption that the masculine experience is the human experience. Accordingly, this research is informed by a feminist ethic of care lens to recognise the important role of Canadian women TSEs. Methodologically, the authors employed the strategies of a constructivist grounded theory to guide the analysis (Charmaz, 2011). This process involved carefully engaging in a close line by line reading of the transcripts, developing codes based on the authors’ dealings with the data including summarising, synthesising and sorting the data (Charmaz, 2011).

The analysis revealed three categories: (1) Adopting a regenerative mindset and enhancing well-being, (2) Supporting the consumption of real food and (3) Educating communities for regenerative and just futures. The analysis revealed the importance of women TSEs in adopting a regenerative and caring mindset to enhance the well-being of their communities and beyond.

The study focusses on the learnings from 11 entrepreneurs from Canada. There is a scope to expand the discussion with more interviews. The impact of this pandemic on the small businesses resulted in affecting the researchers’ participation by presenting some unique challenges in participant recruitment. Maybe the studies in the near future will focus on grounding the research papers based on other sexual orientations and indigenous social entrepreneurs.

The authors hope future studies centre diversity and attend to the role of women in their communities to better under the diverse contributions. The work presented here is part of a broader study on the role and impact of women TSEs and so only reveals the tip of the Canadian iceberg. Forthcoming studies will attend to some of the gender-specific barriers faced by women TSEs and the supports required particularly in the wake of COVID-19. The authors hope other scholars continue to build on this work, adopting feminist approaches to enhance our understanding of the role women play in contributing to just, caring and regenerative futures.

Contributing to Higgins-Desbiolles and Monga's (2021) in-depth case study using an ethic of care to examine an Australian events business supporting homeless individuals, the analysis of the 11 in-depth interviews with Canadian TSE provides evidence of alternative ways women are delivering social value. Using an ethic of care lens has elicited the impacts created by the informants and the ripple effects particularly in light of regenerative practices which are crucial in the tourism sector as borders and destinations reopen to tourism as noted by Ateljevic (2020).

There are few studies in the tourism social entrepreneurship literature that recognise the agency and centres the vocies of women. Kimbu and Ngoasong (2016) made a call for more research to understand how women engage in social entrepreneurial activities and benefit their local communities. There are limited analyses on regenerative tourism in practice in the scholarly literature. To respond to this gap the authors examine the regenerative practices of women TSEs in Canada.

This brief is designed to inform disaster risk reduction and management in Philippine jails and prisons. It draws upon research conducted in nine jails and prisons between July 2015 and January 2016. This research included 44 interviews with stakeholders, including inmates and prisoners, and nine focus groups with inmates and prisoners in different regions of the country. The research indicates that natural hazards are one amongst the many threats that inmates and prisoners face in their everyday life. Natural hazards are significant because inmates and prisoners are particularly vulnerable. Inmates' and prisoners' vulnerability stems from a thread of proximate and root causes that range from insalubrious and overcrowded facilities and limited resourcing from the government, to the neoliberal nature of the Philippine state. However, inmates and prisoners are not helpless “victims” in dealing with natural hazards. They display a wide range of skills, resources and knowledge (i.e. capacities) that are grounded in everyday practices and values reflective of the broader Philippine society. This policy brief finally makes some recommendations for strengthening hazard prevention, fostering vulnerability mitigation, enhancing preparedness, and reinforcing disaster management in Philippine jails and prisons. These recommendations emphasise the contributions of a number of stakeholders, including the active role of inmates and prisoners who are the first line of defence in facing disasters in jails and prisons.

Higher education plays a vital role in educating citizens about climate change and promoting pro-environment behavior. Based on this statement, this study aims to analyze and evaluate students’ perception of climate change at the University of the South Pacific in Fiji. The study aims to understand the main ideas and concepts of climate change by analyzing information habits and individual opinions on the causes of climate change as perceived by the students of two student organizations aimed at environmental protection.

A qualitative approach was used to gather data on students’ perceptions and information habits toward climate change. The data were collected through a questionnaire to characterize students from the socio-demography and their perceptions, information habits and knowledge relating to climate change. This paper uses the case study method to examine students’ climate change perceptions at two different student organizations at the same university. The research study involved a focus group technique. Two focus groups at the University of the South Pacific were administered. The focus groups’ selection in this study took into account the aims and objectives of the students’ organization toward climate change awareness, adaptation, mitigation and environment protection.

The focus groups participants believe that climate change is a serious problem in the South Pacific region. Results suggest significant differences in climate change perception at the two students’ organizations chosen for this study. Students at the Econesian society nicknamed climate change as a nuclear weapon for the South Pacific responsible for changes in the habitat, coral bleaching, lifestyle changes, mother of all other environmental problems and the introduction of invasive species into Fiji. Students at Wantok Moana-related climate change to drastic weather changes, lack of fish feed and additional toxins in the sea. The results also showed that students at the Econesian society have a better understanding of climate change than the students of Wantok Moana.

This paper provides an insight into how students of Small Islands Developing States view climate change and the factors affecting their opinions. It also shows how climate change perception varies within the same university. This implies the need to integrate climate change into the higher education curriculum and more research on this topic.

This paper is the first to compare and contrast university students’ climate change perception in Fiji. The results make an essential contribution to the extant climate change literature by identifying and categorizing climate change perception and the factors that shape students’ perception of climate change from the university students’ perspective in Fiji.

This paper aims to address the novel phenomenon of tourism in the metaverse and analyse possible scenarios that could influence the resilience of a sustainable tourism paradigm in response to this new phenomenon.

Based on Kuhn’s paradigmatic framework, this paper offers an innovative perspective for the integration of new theories and practise-relevant phenomena. It emphasises the relevance and commensurability of different paradigmatic dimensions and outlines the scenarios for the integration of metaversal sustainability.

The phenomenon of tourism in the metaverse of the 21st century poses a new challenge to the existing paradigm of sustainable tourism, which traditionally focuses on the economic and ecological sustainability of planet Earth’s physical environment. The adoption of a metaversal sustainability scenario for the virtual and mixed reality is key to a responsible implementation of the paradigm of sustainable tourism development that considers all its environments, whether fantastic or realistic.

This study has its limitations, as metaversal tourism is still in the experimental phase. A more comprehensive understanding of the metaverse and its terminology is still evolving. There is potential to adapt the sustainable tourism paradigm to new technological environments if the metaverse is recognized as one in the future.

There are practical implications for tourism policy and practise. Tourism stakeholders need to adapt to the changing tourism landscape by recognising the metaverse as a viable environment committed to sustainable development. This will enable innovative strategies to govern, lead, promote and manage metaversal tourism and ensure that it is in line with the long-term goal of sustainability.

The metaverse holds considerable potential for transforming social perception and behaviour. Integrating the metaverse into the sustainability pillars of the sustainable development paradigm implies a forward-looking approach that takes into account the dynamics of people’s evolving desires and preferences. This inclusion advocates for sustainable development in all environments in which people live and explore.

This research stands out for its pioneering role in advancing a sustainable tourism paradigm that goes beyond the traditional planetary dimensions. By examining the impact of tourism in the metaverse, it proposes a path towards a more holistic and future-oriented paradigm of sustainable tourism in both the physical and virtual worlds. The coining of the term “metaversal sustainability” contributes to the lexicon of paradigms for both tourism and societal sustainable development.

本文阐述了旅游在元宇宙中的新现象, 并分析了可能影响可持续旅游范式应对这一新现象的弹性的可能情景。

传统的可持续旅游范式侧重于地球物理环境的经济和生态可持续性, 而21世纪的旅游现象对现有的可持续旅游范式提出了新的挑战。采用虚拟和混合现实的元宇宙可持续性情景是负责任地实施可持续旅游发展范式的关键, 该范式考虑了所有环境, 无论是梦幻还是现实环境。

由于跨时空旅游还处于实验阶段, 本研究存在一定的局限性。对元宇宙及其术语的更全面的理解仍在不断发展。如果未来的元宇宙环境被视为一种新的技术环境, 那么就有可能发现新的创新的、意想不到的实际解决方案, 使可持续旅游模式适应新的技术环境。

这对旅游政策和实践具有实际启发。旅游利益相关者需要通过认识到元宇宙是一个致力于可持续发展的可行环境, 以适应不断变化的旅游景观。这将使治理、领导、促进和管理元宇宙旅游的创新战略成为可能, 并确保元宇宙旅游符合可持续发展的长期目标。

元宇宙在改变社会认知和行为方面具有相当大的潜力。将元宇宙纳入可持续发展范式的可持续性支柱意味着一种考虑到人们不断变化的欲望和偏好的动态的前瞻性方法。这种包容提倡在人们生活和探索的所有环境中实现可持续发展。

独创性：这项研究在推动超越传统地球维度的可持续旅游范式方面发挥了开创性的作用。通过探究旅游在虚拟世界中的影响, 它提出了一条在现实世界和虚拟世界中实现更全面和面向未来的可持续旅游范式的途径。“元宇宙可持续性”一词的创造有助于增加旅游业和社会可持续发展的范式词典。

Basado en el marco paradigmático de Kuhn, este artículo ofrece una perspectiva innovadora sobre la integración de nuevas teorías y fenómenos relevantes para la práctica. Se destaca la relevancia y conmensurabilidad de las diferentes dimensiones paradigmáticas y esboza escenarios para la integración de la sostenibilidad del metaverso. Esta conceptualización se presenta visualmente en una ilustración que combina entornos de sostenibilidad virtuales y físicos. La visualización se complementa con una imagen que muestra a un turista en el metaverso, creada con el generador de imágenes DALL-E OpenAI.

Este trabajo de perspectiva aborda el novedoso fenómeno del turismo en el metaverso y analiza posibles escenarios que podrían influir en la resiliencia de un paradigma de turismo sostenible en respuesta a este nuevo fenómeno.

El fenómeno del turismo en el metaverso del siglo XXI plantea un nuevo reto al paradigma existente del turismo sostenible, que tradicionalmente se centra en la sostenibilidad económica y ecológica del entorno físico del planeta Tierra. La adopción de un escenario de sostenibilidad metaversal para la realidad virtual y mixta es clave para una aplicación responsable del paradigma de desarrollo turístico sostenible que tenga en cuenta todos sus entornos, ya sean ficticios o realistas.

Este estudio presenta limitaciones dado que el turismo metaversal se encuentra todavía en fase experimental. Una comprensión más completa del metaverso y su terminología está aún en evolución. Existe potencial para descubrir nuevas soluciones prácticas innovadoras e imprevistas para adaptar el paradigma del turismo sostenible a los nuevos entornos tecnológicos, si es que el entorno del metaverso se considera como tal en el futuro.

Existen implicaciones prácticas para la política y la práctica del turismo. Los agentes del turismo deben adaptarse al cambiante panorama turístico reconociendo el metaverso como un entorno viable y comprometido con el desarrollo sostenible. Esto permitirá aplicar estrategias innovadoras para gobernar, liderar, promover y gestionar el turismo del metaverso, así como garantizar que esté en consonancia con el objetivo a largo plazo de la sostenibilidad.

El metaverso encierra un potencial considerable para transformar la percepción y el comportamiento social. La integración del metaverso en los pilares de sostenibilidad del paradigma del desarrollo sostenible implica un enfoque prospectivo que tenga en cuenta la dinámica de los deseos y preferencias cambiantes de las personas. Esta inclusión aboga por el desarrollo sostenible en todos los entornos en los que viven y exploran las personas.

Esta investigación destaca por su papel pionero en el avance de un paradigma de turismo sostenible que va más allá de las dimensiones planetarias tradicionales. Al examinar el impacto del turismo en el metaverso, se propone un camino hacia un paradigma de turismo sostenible más holístico y orientado al futuro, tanto en el mundo físico como en el virtual. La acuñación del término “sostenibilidad metaversal” contribuye al léxico del paradigma tanto del turismo como del desarrollo sostenible de la sociedad.

‘Dual use research’ is research with results that can potentially cause harm as well as benefits. Harm can be to people, animals or the environment. For most research, harms can be difficult to predict and quantify, so in this sense almost all research could be seen as having dual use potential. This chapter will present a framework for reviewing dual use research by justifying why the responsibility for approving and conducting research does not sit with Research Ethics Committees (RECs) alone. By mapping out the wider research landscape, it will be argued that both responsibility and accountability for dual use research sits on the shoulders of broader governance structures that reflect the philosophical and political aspirations of society as a whole. RECs are certainly still important for identifying potential ‘dual use research of concern’, and perhaps teasing out some of the details that may be hidden within research plans or projects, but in a well-functioning system should never be the sole gate keepers that determine which research should, and should not, be allowed to proceed.

This paper explores the work of the educational theorist Gert Biesta in a setting outside of the context where it was originally developed. It aims to address how Biesta’s approach can help educators and policy makers question the philosophical underpinnings of education in the UAE and thereby start a conversation that is currently absent in this context. The paper comprises three elements: first, an overview of Biesta’s educational theory is given with a focus on ‘subjectification’ and his self-titled “pedagogy of interruption”. Secondly and in brief, I use Biesta’s framework of educational dimensions to analyse the philosophy underlying education in the United Arab Emirates using published government documents and media sources. Thirdly, I report a small-scale qualitative analysis of a specific educational space, three General Studies Courses in a UAE tertiary institution, to investigate the ‘risky’ possibilities involved in implementing a pedagogy of interruption. I find that despite a dominant policy discourse that discounts subjectification, there are significant opportunities for students to develop a strong sense of self. These opportunities are created by a small but strongly motivated group of teachers and taken up, on the whole enthusiastically, by students. However, my assertions are limited by a number of challenges which warrant further research. This paper hopes to provide a meaningful contribution to the limited discussion regarding the aims and expectations of education in the Middle East, and finds a pertinent philosophical grounding for liberal studies teaching in a tertiary context. As such the paper will be of value both to policy and decision makers in the Middle East and to teachers and trainers who teach in multi-cultural and international contexts.

This study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.

The study is based on the comparative analysis of internal auditing and its transformation due to ERP implementations at two case firms operating in the food sector in Egypt – one a major Egyptian multinational corporation (MNC) and the other a major domestic company (DC).

Internal auditors (IAs) at MNC saw ERP implementation as an opportunity to reconstruct the legitimacy of internal auditing work by engaging and partnering with actors involved with the ERP change. In doing so, the IAs acquired system certifications and provided line functions and external auditors with data-driven business insights. The “practical coping mechanism” adopted by the IAs led to the acceptance (and legitimacy) of their work. In contrast, IAs at DC adopted a purposeful strategy of disengaging, blaming and rejecting since they were skeptical of the top management team's (TMT's) sincerity. The “disinterestedness” led to the loss of legitimacy in the eyes of the stakeholders.

The article offers two contributions. First, it extends the literature by highlighting a spectrum of behavior displayed by IAs (coping with impending issues vs strategic purposefulness) during ERP-driven technological change. Second, the article contributes to the literature on legitimacy by highlighting four intertwined micro-processes – participating, socializing, learning and role-forging – that contribute to reconstructing the legitimacy of internal auditing.

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

In a supply-constrained region like Asia, promoting exports has always been a challenge particularly at a time when Asia’s trade has been severely affected by lack of external demand. This paper argues that price barriers have taken a new shape during the global financial crisis period which may generate differential impacts on trade flows as we proceed toward recovery. The size and shape of price barriers would be higher if NTBs, applied by the countries during the crisis period, were counted. One of the conclusions of this paper is that ‘price’ barrier is still more important than ‘non-price’ barrier in enhancing Asia’s trade and integration. The higher the price barrier between countries in a pair, the less they trade. In other words, a 10 percent increase in the ad-valorem price (transport and tariff) lowered trade by 6 percent. Tariff and transport costs, each considered separately, also influence the trade flow in the same direction, to more or less the same extent. There are indications of huge domestic infrastructure bottlenecks in countries in Asia. Based on direct and indirect evidence related to trade barriers, this paper concludes that complementary trade policies focusing on price and non-price barriers have immense importance in enhancing international trade and integration in the post-crisis period.