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The purpose of this paper is to analyze how “New Deal” regulatory initiatives, primarily the Securities Acts and the Securities and Exchange Commission (SEC), changed US auditors’ professional knowledge conception, culminating in the 1938 expansion of the Committee on Accounting Procedure (CAP), the first US body to set accounting principles.

The paper combines Halliday’s (1985) knowledge mandates with Hancher and Moran’s (1989) regulatory space to attain a theory-based understanding of auditors’ changing knowledge conceptions amid regulatory pressure. It draws on a range of primary and secondary sources to examine the period from 1929 to 1938.

Following the stock market crash, the newly created SEC aimed to engage auditors as a means to regulate companies’ accounting practices based on a set of codified principles. While entailing increased status, this new role conflicted with the auditors’ knowledge conception, which was based on professional judgment and personal integrity. Pressure from the SEC and academics eventually made auditors agree to a codification of their professional knowledge and create the CAP as a cooperative regulatory solution.

The paper explores the role of auditors’ knowledge conceptions in the emergence of today’s standard setting. It is suggested that auditors’ incomplete control of their professional knowledge made standard setting a form of co-regulation, located between the actors occupying the regulatory space of accounting.

The visitor economy of Forks now clearly relies upon a niche form of tourism – as fans of The Twilight Saga are drawn to the setting and filming location of the films. The purpose of this study is to consider the process of diversification and subsequently present recommendations that could inform a future diversification strategy for Forks, in preparation for a post-film tourism scenario.

The research methods employed in this study have two interlinked but distinct elements. Firstly, the Twilight Effect in Forks (WA, USA) is considered as an illustrative case study to shed light on the issues facing a destination that has seen a tourism boom as a direct result of popular culture – The Twilight Saga Franchise. Secondly, a scenario thinking and planning approach is applied when considering the “long-view” future of tourism in Forks.

This article presents a post-film tourism future scenario for Forks; it suggests tourism diversification and a shift towards cultural heritage and wellness. Forks is well placed to afford such tourism experiences, as it offers unique cultural and natural characteristics; furthermore, these could be utilised to create and maintain a distinctive destination image. In doing so a more socially and environmentally sustainable industry can be established, one which supports the local community, including the Quileute tribe.

The article offers original discussions within the film-tourism literature with novel approaches to understanding the management and pre-planning opportunities for destinations that have become popular film tourism locations, with the application of a “Tourism Diversification Model”. The model is adapted from Ansoff Matrix and can be applied as a framework in future studies exploring destination diversification. The investigation of Forks as a post-film tourism case study alone is unique, and the discussions and findings presented are original.

How does the human brain absorb information and turn it into skills of its own in psychotherapy? In an attempt to answer this question, the authors will review the intricacies of processing channels in psychotherapy and propose the term transprocessing (as in transduction and processing combined) for the underlying mechanisms. Through transprocessing the brain processes multimodal memories and creates reparative solutions in the course of psychotherapy. Transprocessing is proposed as a stage-sequenced mechanism of deconstruction of engrained patterns of response. Through psychotherapy, emotional-cognitive reintegration and its consolidation is accomplished. This process is mediated by cellular and neural plasticity changes.

Noninvasive brain stimulation (NIBS) such a transcranial magnetic stimulation, intermittent theta burst stimulation, transcranial direct current stimulation and electroconvulsive therapy have emerged as an efficacious and well-tolerated therapy for treatment-resistant psychiatric disorders. While novel NIBS techniques are an exciting addition to the current repertoire of neuropsychiatric therapies, their success is somewhat limited by the wide range of treatment responses seen among treated patients.

In this study, the authors will review the studies on relevant genetic polymorphisms and discuss the role of RNA genotyping in personalizing NIBS.

Genome studies have revealed several genetic polymorphisms that may contribute for the heterogeneity of treatment response to NIBS where the presence of certain single nucleotide polymorphisms (SNPs) are associated with responders versus nonresponders.

Historically, mental illnesses have been arguably some of the most challenging disorders to study and to treat because of the degree of biological variability across affected individuals, the role of genetic and epigenetic modifications, the diversity of clinical symptomatology and presentations and the interplay with environmental factors. In lieu of these challenges, there has been a push for personalized medicine in psychiatry that aims to optimize treatment response based on one’s unique characteristics.

Delivering patient-centered healthcare is now seen as one of the basic requirements of good quality care. In this research, the impact of the perceived quality of three experiential dimensions (Physical Environment, Empowerment and Dignity and Patient–Doctor Relationship) on patient's Experiential Satisfaction is assessed.

259 structured interviews were performed with patients in private and public hospitals across Italy. The research methodology is based in testing mediation and moderation effects of the selected variables.

The study shows that: perceived quality of Physical Environment has a positive impact on patient's Experiential Satisfaction; perceived quality of Empowerment and Dignity and perceived quality of Patient–Doctor Relationship mediate this relationship reinforcing the role of Physical Environment on Experiential Satisfaction; educational level is a moderator in the relationship between perceived quality of Patient–Doctor Relationship and overall Satisfaction: more educated patients pay more attention to relational items. Subjective Health Frailty is a moderator in all the tested relationships with Experiential Satisfaction: patients who perceive their health as frail are more reactive to the quality of the above-mentioned variables.

Physical Environment items are enablers of both Empowerment and Dignity and Patient–Doctor Relationship and these variables must be addressed all together in order to improve the value proposition provided to patients. Designing a hospital, beyond technical requirements that modern medicine demands and functional relationships between different medical departments, means dealing with issues like the anxiety of the patient, the stressful working environment for the hospital staff and the need to build a sustainable and healing building.

Sex tourism is well documented in the literature, but what about porn tourism? Whether it is a Ping Pong show in Phuket or the Banana show in Amsterdam, porn and tourism have an encounter and gaze no different from the Mona Lisa in the Louvre or magnificent views of New Zealand’s Southern Alps. The paper aims to discuss these issues.

This paper explores the intersections of tourism, porn and the future as a conceptual framework.

Four intersections are derived from the conceptual framework. Intersection 1, the Future of Tourism, portrays the evolution of tourism and explores its technological future. Interaction 2, Porn in Tourism, distinguishes between soft- and hard-core porn tourism. Intersection 3, Portraying Porn as a Future Dimension, delves into futurism, science fiction and fantasy. The fourth intersection, the Future Gaze, conveys the thrust of the paper by exploring how technological advancement blends with authenticity and reality. Thus the porn tourist seeks both the visual and the visceral pleasures of desire. The paper concludes with four future gazes of porn tourism, The Allure of Porn, The Porn Bubble, Porn as Liminal Experience and Hardcore.

The originality of this paper is that this is the first paper to systematically examine porn tourism beyond sex tourism overlaying with a futures dimension. Porn tourists actively seek to experience both visual and visceral pleasures. Tourism and pornography both begin with the gaze. The gaze is an integral component of futures thinking. Technology is changing us, making us smarter, driving our thirst for liminal experiences. Like the transition from silent movies to talking pictures the porn tourism experience of the future is likely to involve more of the bodily senses.

This paper examines the association between the quality of management schools and sustainability and investigates whether ethical behavior of firms moderates relationship between the quality of management schools and sustainability.

The sample consists of 500 country-year observations over the period of 2014-2017. Sustainability is collected from the Global Sustainable Competiveness Index reports for 2014, 2015, 2016 and 2017, while the quality of management schools and ethical behavior of firms are collected from the Global Competiveness Report for the same years.

The findings of this study suggest that the quality of management schools is positively associated with sustainability. When testing for the moderating effect of ethical behavior of firms on the association between quality of management schools and sustainability, results show that the positive association becomes positive and more significant for countries where firms operate with high ethical behaviors, while the association becomes insignificant for settings where firms operate with low ethical behaviors. Findings also show that the quality of management schools and ethical behavior of firms play a complimentary role in improving sustainability.

The findings emphasize the role played by business schools and business ethics in improving sustainability. These results may have policy implications for governments aiming to improve sustainability by emphasizing on education for sustainable development in management schools’ 2019 programs enforcing standards dealing with business ethics and controlling firms’ 2019 compliance with them.

The findings of this study highlight the importance of education, as proxied by the quality of management schools, in the development of sustainable societies and economic systems. To the best of the author's knowledge, this is the first study that tries to empirically link business schools programs to sustainability efforts and how business ethics may affect this association.

The United States (US) sugar program protects domestic sugar farmers from unrestricted imports of heavily-subsidized global sugar. Sugar-using firms (SUFs) criticize that program for causing US sugar prices to be higher than world sugar prices. This study examines the financial performance of publicly traded SUFs to determine if they are performing at an economic disadvantage in terms of accounting profitability, risk and economic profitability compared to other industries.

Firm-level financial accounting and market data from 2010 to 2019 were utilized to construct financial metrics for publicly traded SUFs, agribusinesses and general US firms. These financial metrics were analyzed to determine how SUFs compare to their agribusiness peer group and general US companies. The comprehensive financial analysis in this study covers: (1) accounting profit rates, (2) drivers of profitability, (3) economic profit rates, (4) trend analysis and (5) peer comparisons. Quantile regression analysis and Wilcoxon–Mann–Whitney statistics are employed for statistical comparisons.

Regarding various profitability and risk measures, SUFs outperform their agribusiness peers and the general benchmark of all US firms in terms of accounting profit rates, risk levels and economic profit rates. Furthermore, compared to other US industries using the 17 French and Fama classifications, SUFs have the highest return on investment and economic profit rate―measured by the Economic Value Added® margin―and the second-lowest opportunity cost of capital, measured by the weighted average cost of capital.

This study finds nothing to suggest that the US sugar program hinders the financial success of SUFs, contrary to recent claims by sugar-using firms. Notably in this analysis is the evaluation of economic profit rates and a series of robustness techniques.

This paper considers the potential of social media for developing public services. The paper approaches social media as a context that can provide information that might otherwise be unattainable. The focus of analysis is on a special hard-to-reach group of marginalized youths who appear to have isolated themselves from society.

The authors answer the question: How can the experiences of socially withdrawn youth as shared on social media be used to enrich the knowledge base relating to the initiation phase of co-creation of public services? The data retrieved from the Finnish discussion forum are analyzed using the combination of unsupervised machine learning and discourse analysis.

The paper contributes by outlining a method that can be applied to identify expertise-by-experience from digital stories shared by marginalized youths. To overcome the challenges of making socially withdrawn youths real contributors to the co-creation of public services, this paper suggests several theoretical and managerial implications.

Co-creation assumes an interactive and dynamic relationship where value is created at the nexus of interaction. However, the evidence base for successful co-creation, particularly with digital technology, is limited. This paper fills the gap by providing findings from a case study that investigated how social media discussions can be a stimulus to enrich the knowledge base of the co-creation of public services.