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The purpose of this paper is to analyze the prejudice and discrimination constructs through the lens of a transcendent knowledge concept.

The paper seeks to demonstrate that Spiritism or Spiritist Doctrine (SD) – regarded here as a source of transcendent knowledge – offers compelling arguments and provides suitable explanations (i.e. transcendent ontology) in relation to the issue of discrimination

Overall, this paper contributes to a better understanding of diversity and inclusive perspectives by examining the antecedents and consequences of discrimination through the insightful lens of SD tenets. In this sense, the findings suggest that the discriminators and prejudiced people may ironically pass through – as a result of the law of cause and effect – the same hard situations (i.e. ordeals or nightmares) – even though in their future lives – that they impose in their current victims to forcefully open their minds, support universal values, enhance their own feelings and spiritual intelligence.

Evidence presented here (although conceptually in nature) could be somewhat integrated into training sections of diversity management. At a minimum, it may encourage the shift of attitudes, revision of embedded values and reflections about the spiritual consequences to the perpetrators of discrimination against minorities.

Taken as a whole, the SD tenets prompt us to understand that the acts of prejudice, stereotyping and discrimination engender suffering for their perpetrators, even in their future lives (i.e. reincarnations). Broadly speaking, the SD principles compel us to consider transcendent knowledge even in the context of organizational life.

This study aims to investigate the dynamic capabilities of Indonesia’s local government internal auditors (LGIAs). LGIAs are the functional civil apparatus that is responsible for the main task of auditing local governments at the provincial, regency and municipal levels. Meanwhile, the LGIAs are also a spearhead in identifying and analysing errors, irregularities and fraudulent actions in the finance and development of local government.

The exploratory case study methodology was used, gathering insights from 18 individuals through interviews. In addition, the authors use a critical perspective of the LGIAs’ behaviours in enhancing their capabilities in compliance with the regulations. Moreover, the authors discuss the low motivation of LGIAs in terms of achievement in knowledge acquisition, a mechanistic curriculum creating a climate of low spirit, mental models in rooted ordinariness and behavioural anxiety in hierarchical systems of expertise.

This paper infers that the LGIAs reflect inertia in terms of capabilities because its curriculum, environment and organisation have pervasively changed the culture of the work environment. Consequently, although immorally convenient and practical, the LGIAs work with professional discipline and expedient behaviours. In addition, the LGIAs behave performativity, presenting task performances with undynamic capabilities. Lastly, these behaviours imply the need to enhance the LGIAs’ dynamic capabilities by structuring local governments’ adaptive environment. Hence, this adaptive environment, in turn, could facilitate LGIAs’ further being in high spirits in enhancing knowledge-based expertise.

This study firstly implies that the research findings indicate the need for environmental-, organisational- and curriculum-made transformations to change the capabilities and competencies of LGIAs in the future, facilitating them to increase assimilation-learning abilities. Furthermore, the research shows that mental models dominate LGIAs, resulting in low spirits and reluctance to develop their dynamic capabilities. The paper recommends creating a work culture where anxiety is not dominant and changing the flexibility of the professional structure for LGIAs so that they can be promoted from functional to structural officers.

LGIAs work in a cultural environment that is always structured to fulfil what the regulations require. So, this study’s first novelty is that it underlines the ordinary job practices of LGIAs and the low incentives to enhance their dynamic capabilities. Secondly, it is highlighted that the institution’s auspices do not facilitate LGIAs to advance their dynamic capabilities because of the static competency-based development curriculum. Thirdly, the research shows that the LGIAs are a civil apparatus whose employment system in Indonesia implies a no-dismissal culture and halo effect in measuring performance.

This paper investigates the change talk (CT) strategies of the motivational interviewing (MI) technique and their relevance in achieving change goals within communities of practice (CoP), focusing on addressing real-world problems in today's complex world.

We employ a literature review and conceptual analysis to study the interactions and potential areas of complement between CT, MI and CoP theories.

This paper combines CT, MI and CoP theories to develop an integrated model called Facilitative Change Talk Leadership (FCTL).

This paper provides an innovative model (FCTL) to inform leadership educators about facilitating communities of practice. We provide a hypothetical case study to suggest how FCTL might foster collaborative inquiry and resilience amidst complex challenges. This case study illustrates a practical pathway for leadership educators and community practitioners to use this model in their own contexts.

As a distinctive form of communist heritage tourism, the ideology and government-led form of red tourism warrants an in-depth examination of how tourists consume and perceive it. This study aims to reveal tourists’ perception of red tourism through the lens of destination image.

This study collected 9,819 user-generated photographs within four types of red tourism destinations (RTDs) and used a computer visual and semiotic analysis approach to conduct photograph-based cognitive and affective attributes extraction. Network analysis further visualized the co-relations between cognitive images and affective images. ANOVA analysis compared the differences of the four types of destination images.

Ten dimensions of cognitive image and eight categories of affective image of red tourism were identified. It found that monuments, statues, memorial symbols were the distinctive cognitive features, and admiration was the most dominant emotion. Heterogeneity of destination images was identified among the four types of RTDs.

To the best of the authors’ knowledge, the study is one of the first to explore tourists’ consumption of red tourism through the lens of destination image, which reveals the inconsistencies between the officially projected images and tourists’ perceived images of red tourism. Using Plutchik’s model, it validates a series of positive and negative emotions contributing to the affective images of red tourism, which expands the findings of emotions within the extant red tourism research. Through combined applications of computer visual and semiotic analysis, ANOVA, network analysis and model visualization, the study provides an important methodological triangulation for photograph-based destination image studies.

红色旅游作为共产主义旅游的独特形式, 游客如何感知这种国家意识形态植入与政府主导型旅游值得深入研究。本研究旨在从目的地意象视角揭示游客红色旅游感知。

本研究收集四种类型的红色旅游地9819张用户生成照片, 利用计算机视觉-情感析法对照片进行认知和情感元素提取。复杂网络分析揭示了认知意象与情感意象之间的关联。方差分析比较了四种红色旅游地意象的差异。

本研究确定了红色旅游认知意象的十个维度和情感意象的八个类别。研究发现, 纪念碑、雕像、纪念符号是其独特的认知意象元素, 钦佩是其最主要的情感，四种类型红色旅游地意象存在差异性。

本文是同类研究中首次从目的地意象视角探索游客对红色旅游地感知, 揭示了红色旅游官方投射意象与游客感知意象之间的差异。利用Plutchik情感之轮模型, 验证了一系列积极和消极情绪构成红色旅游地情感意象, 拓展了红色旅游的情感发现。综合运用计算机视觉-情感分析、方差分析、网络分析和模型可视化等方法, 为基于照片的旅游目的地意象研究提供了一个重要方法。

Como forma distintiva del turismo del patrimonio comunista, la ideología y la forma gubernamental del turismo rojo justifican un examen en profundidad de cómo lo consumen y perciben los turistas. Este estudio pretende revelar la percepción que tienen los turistas del turismo rojo desde la perspectiva de la imagen del destino.

Este estudio recopiló 9.819 fotografías generadas por los usuarios dentro de cuatro tipos de destinos de turismo rojo, y utilizó un enfoque de análisis visual y semiótico por ordenador para llevar a cabo la extracción de atributos cognitivos y afectivos basados en fotografías. El análisis de redes visualizó además las correlaciones entre las imágenes cognitivas y las imágenes afectivas. El análisis ANOVA comparó las diferencias de los cuatro tipos de imágenes de destino.

Se identificaron diez dimensiones de imagen cognitiva y ocho categorías de imagen afectiva del turismo rojo. Se descubrió que los monumentos, las estatuas y los símbolos conmemorativos eran los rasgos cognitivos distintivos, y la admiración la emoción más dominante. Se identificó una heterogeneidad de imágenes de destino entre los cuatro tipos de destinos de turismo rojo.

El estudio es uno de los primeros en explorar el consumo de turismo rojo por parte de los turistas a través de la lente de la imagen del destino, lo que revela las incoherencias entre las imágenes proyectadas oficialmente y las imágenes percibidas por los turistas del turismo rojo. Utilizando el modelo de Plutchik, valida una serie de emociones positivas y negativas que contribuyen a las imágenes afectivas del turismo rojo, lo que amplía los hallazgos sobre las emociones dentro de la investigación existente sobre el turismo rojo. Mediante aplicaciones combinadas de análisis visual y semiótico por ordenador, ANOVA, análisis de redes y visualización de modelos, el estudio proporciona una importante triangulación metodológica para los estudios de la imagen del destino basados en fotografías.

The aim of this article is two-fold. First, it offers a unique account of San Min, the prototype of the current Chinese educational principle proposed by Yan Fu (1854–1921) that aimed at improving people’s physical, intellectual and moral capacities. This system of educational thinking has received only marginal attention in Anglophone research literature. Second, given the influence of Yan Fu’s interpretation and promulgation of Herbert Spencer’s educational philosophy during that period, it investigates the extent to which San Min is derived from Spencer’s educational thought (the “Spencerian Triad”). This article focusses on how Yan Fu adapted the ideas of San Min from Spencer’s account.

This article considers Yan Fu’s principle of San Min in relation to Spencer’s educational triad through a close reading and comparison of key primary texts (including Yan Fu’s original writing). It explores the similarities and differences between each account of education’s goals and its proposed means of attainment.

Yan Fu’s principle of San Min is shown to have been adapted from the Spencerian Triad. However, using the theory of Social Organism, Yan Fu re-interpreted Spencer’s individual liberty as liberty for the nation. While Spencer’s goal was to empower individuals, Yan Fu aimed to serve collective independence, wealth and power.

This article addresses oversights concerning San Min’s Western origins in the Spencerian Triad and its influence on Chinese education under Yan Fu’s sway. It is significant because San Min is still at the core of the current Chinese educational policy.

This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the foundations for decolonising the higher education curriculum and the consequences for addressing the Sustainable Development Goals (SDGs).

This paper focuses on the potential to foster a space for praxis by adopting dialogism-in-action to understand our transformative learning through Jindaola [pronounced Jinda-o-la], a university-based Aboriginal knowledge program. A dialogic pedagogy provided the opportunity to create a meaningful space between us as academics, the Aboriginal Knowledge holder and mentor, the other groups in Jindaola and, ultimately, our accounting students. Since Jindaola privileged ‘our way’ as the pedagogical learning process, we adopt autoethnography to share and reflect on our experiences. Making creative artefacts formed the basis for building relationships, reciprocity and respect and represents our shared journey and collective account.

We reveal our journey of “holding to account” by analysing five aspects of our lives as critical accounting academics – the overarching conceptual framework, teaching, research, governance and our physical landscape. In doing so, we found that Aboriginal perspectives provide a radical positioning to the colonial legacies of accounting practice.

Our journey through Jindaola contemplates how connecting with Country and engaging with Aboriginal ways of knowing can assist educators in meaningfully addressing the SDGs. While not providing a panacea or prescription for what to do, we use ‘our way’ as a story of our commitment to transformative change.

Understanding the role of corporate strategies in sustainability has become a hot topic for scholarly research. Meanwhile, firms strive to innovate and shape their positive image in the contemporary business arena. Past research has ignored investigating whether and how sustainability-oriented corporate strategies could drive innovation and firm image among external stakeholders. To address the said research gap, this paper examines the path through which sustainability-oriented corporate strategy and environmental regulation improve green corporate image and green innovation capabilities (i.e. green process and product innovation).

This study adopted a quantitative survey-based method. The online survey was adopted to collect data from employees working at the managerial level in the equipment manufacturing sector. The data collected from 343 managers that was complete in all aspects was used for empirical analysis using structural equation modeling. Direct and indirect relations were evaluated.

The findings reveal that sustainability-oriented corporate strategy and environmental regulation drive green innovation and green corporate image. Findings further show that external knowledge adoption underpins these effects of sustainability-oriented corporate strategy and environmental regulation.

The study delivers theoretical and practical understandings of the importance of sustainability-oriented corporate strategies to green corporate image and green innovation capabilities.

Is there a secret recipe for economic growth?

No, there is no recipe, but we can extrapolate some pieces of advice from Adam Smith.

An economy can leave behind its “dull” stagnant state and grow when its markets expand, when the productivity of its workers increases thanks to high compensations, which are seen as incentives to work harder and when lobbying and cronyism are kept at bay. Luck plays a role too, but these three ingredients are necessary, even if not sufficient, for an economy to grow and thus be “cheerful.”

These three aspects – expansion of market, liberal compensation of workers and lobbying – especially combined, have often been underestimated in Smith’s understanding of the possible sources of economic growth.

The paper redefines workplace spirituality (WS/WPS) by transcending the existential vacuum (in psychiatric terms a sense of lack of meaning of human existence and thus of work), leading to the development of workplace creativity, productivity and satisfaction, targeting operational profitability and organizational optimization.

Spirituality is analyzed philosophically, following the Nietzschean definition in response to Schopenhauer’s primordial suffering. Philosophical syncretism yields a viable organizational culture change model of spiritualizing the workplace. For this purpose, specific techniques are proposed which are combined with those already applied to various large companies and organizations.

Spirituality in the workplace acts as a catalyst for developing beneficial qualities by increasing employee job satisfaction, organizational efficiency and business profitability, when equally responding to stakeholders’ needs.

The suggested change model holistically fosters organizational, operational, individual and collective effectiveness through work place spirituality redefined.

For the first time spirituality in the workplace is discussed under a brand new perspective, resulting in an interdisciplinary emerging model, contributing to the field by providing guidance to academics and practitioners to its auspicious implementation through organizational culture change.

This study aims to explore and understand the challenges and opportunities presented by the rising demand for organic products in the context of toddy consumption and marketing.

This research examines consumer behaviour and decision-making patterns using decision tree analysis. A survey questionnaire based on established theories was distributed to individuals above the legal drinking age of 23 in Kerala, India, using purposive and random sampling.

The study found that people's fondness for toddy shop food plays a crucial role in their food choices. When the fondness is low, subjective norms can override personal preferences. But when the fondness is high, individual perceptions take precedence.

Using machine learning techniques, we created a compass to guide marketing strategies and cultural preservation efforts in toddy shops by considering the complex factors that influence consumer decisions.