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The authors investigate whether the effects of stock buyback announcements on credit default swap (CDS) spread changes for US firms depend on macroeconomic conditions. The authors find that abnormal CDS spreads increase for small-sized firms announced to repurchase a higher share ratio during the normal period. In contrast, abnormal CDS spreads decrease for big-sized firms regardless of the magnitude of the repurchase ratio during the crisis period. The results of this study suggest that the wealth transfer effect dominates the signaling effect for small-sized firms with higher target ratios during the normal period. In contrast, the signaling effect is stronger for bondholders of big-sized firms during the crisis period.

The purpose of this paper is to analyse the influence of the confirmation of the motivations of tourists in changing image of a tourist destination pre- and post-visit. That is, considering whether once the tourist has made the trip, depending on whether their expectations have been met and confirmed motivations, will have a more or less image gap.

The authors conducted an empirical study with a representative sample of leisure tourists to Tenerife (Canary Islands, Spain) of both sexes, 16 or more years of age, and visiting the island of Tenerife for the first time from abroad and from the rest of Spain. The final sample was 411 participants.

The results verify that the confirmation of the intellectual and escape motivations influences directly and positively change cognitive image pre- and post-visit. The fact that the affiliation motivations do not influence the cognitive image gap may be due to that tourists who visit a destination stay with friends or family and for this they interact less with the destination, which will imply that the cognitive image pre- and post-visit do not vary.

This research has sought to contribute towards a better understanding of the area, which is concerned, with the image of destinations and, more specifically, the concept of how the image changes after a visit to the destination. In this sense, and given the of lack empirical evidence about how confirmation of motivations influences on destination image gap, this research aims to contribute to the improvement of knowledge about the personal factors that influence the change of the pre- and post-visit destination image.

Accomplishing the United Nations’ Sustainable Development Goals (SDGs) is imperative for societies to meet their grand challenges. Achieving these goals by 2030 requires sustainability change agents with a can-do-attitude. This study aims to show how institutions of higher education can become partners for social marketing in bringing forward such change agents.

Taking a case study approach, this paper examines a master’s programme to identify factors relevant to educating sustainability change agents that can serve as a basis for a social marketing planning primer to foster the SDGs.

This study presents the social marketing discipline with a viable option for supporting the achievement of the SDGs through higher education. Its contributions are twofold. First, it is shown that when interdisciplinarity and a project-based approach are conceptualized and organized to create a motivating and meaningful learning environment with the SDGs as guiding principles, students, as sustainability change agents, can increase awareness and have the potential to generate impacts regarding the SDGs at the individual, organizational and institutional levels. Second, based on this, the paper provides guidance to social marketers regarding the planning of a campaign targeting higher education institutions. The authors argue that the aim of this campaign should be to promote the implementation of the SDGs as guiding principles above all, as this can facilitate the process of students becoming sustainability change agents who help achieve the goals in a timely manner.

Whilst single case studies are usually limited in drawing generalizations, the present study offers a starting point for investigating the role of universities as a target group for social marketing in fostering further sustainable development. Building on its findings, future research could test the proposed social marketing planning primer and evaluate the impact on the SDGs at a larger scale than only one university.

It is proposed to use the findings of the study to model a social marketing campaign aimed at universities to motivate them to help develop sustainability change agents in all disciplines by integrating the SDGs as guiding principles for study programmes.

Students’ impacts range from leading peers to buy sustainable products and consume less to influencing a company to adopt sustainable packaging, thereby contributing to social change.

This study is among the first to examine the possible effect of a study programme on the SDGs at different societal levels by taking the perspectives of multiple stakeholders into account and combining the theory of higher education with sustainability and social marketing.

Information and communication technologies are being increasingly used across various sectors including the tourism industry. However, equitable access to online information remains a significant challenge, especially for people with disabilities (PwD). There is a pressing need for research into the accessibility of the internet to promote social equality. This study aims to identify patterns in both the technical accessibility and the content information related to accessibility and disability that is available on the official websites of leading global tourist destinations.

A cluster analysis assessed the technical accessibility of the websites, while a principal component analysis evaluated the content information concerning accessibility and disability.

There has been a substantial improvement in the technical accessibility of tourism websites over that described in earlier studies. There have been no advances in content information on accessibility and disability, which continues to be very heterogeneous and dispersed.

This evaluation of the technical accessibility and content related to accessibility and disability on tourism websites provides a basis for developing strategies to eliminate barriers that PwD encounter in accessing tourism information. To augment the efficacy of big data inputs, it is imperative to homogenise variables associated with technical access and content information on accessibility. Such standardisation will improve the functionality of algorithms critical to the Internet of Things and artificial intelligence technologies. These enhancements are likely to spur innovations that bridge the inequality gap and promote environments where technology serves as a cornerstone of social inclusion and equality.

信息和通信技术在包括旅游业在内的很多行业的应用越来越广泛。 互联网是游客不可或缺的工具, 但并非每个人（在本研究中为残疾人、PwD）都能以相同的方式获取可用信息。有必要对无障碍使用互联网进行研究, 以促进社会平等。本研究旨在识别全球主要旅游目的地官方网站的技术可及性以及网站内容上有关可及性和残疾信息的规律。

聚类分析评估了网站的技术可及性, 主成成分分析评估了网站的可及性和残疾的相关内容信息。

与早期研究中描述的相比, 旅游网站的技术可访问性有了实质性的改善。关于无障碍和残疾的内容信息没有任何改善, 仍然非常异质性和分散性。

本研究对旅游网站的技术可及性以及有关可及性和残障人士的内容信息的评估为制定以消除残疾人旅游所面临的障碍的未来战略奠定了基础。为了提高大数据输入的有效性, 技术可及性和可及性内容信息相关的变量必须标准化和同质化。这将提高关键算法的效率,以增加物联网和人工智能技术的功能。这些改进可以促进创新, 缩小不平等差距, 并营造让技术成为社会包容和平等基石的环境因素。

Las tecnologías de la información y la comunicación (TIC) se utilizan cada vez más en diversos sectores, incluido el turístico. Sin embargo, el acceso equitativo a la información online sigue siendo un reto importante, especialmente para las personas con discapacidad. Existe una necesidad acuciante de investigar la accesibilidad de Internet para promover la igualdad social. Este estudio identifica patrones en la accesibilidad técnica y en el contenido de la información sobre accesibilidad y discapacidad disponible en las páginas web oficiales de los principales destinos turísticos mundiales.

Un análisis de conglomerados evaluó la accesibilidad técnica y un análisis de componentes principales analizó el contenido de la información sobre accesibilidad y discapacidad en los sitios web.

Se constata una mejora sustancial en la accesibilidad técnica de las páginas web de turismo con respecto a los resultados de estudios anteriores. No ha habido avances en el contenido de la información sobre accesibilidad y discapacidad, que sigue siendo muy heterogénea y dispersa.

Esta evaluación de la accesibilidad técnica y del contenido de la información relativo a la accesibilidad y la discapacidad en las páginas web turísticas proporciona una base para desarrollar estrategias que eliminen las barreras con las que se encuentran las personas con discapacidad para acceder a la información turística. Para mejorar la eficacia de las entradas de big data, es necesario estandarizar las variables relacionadas con la accesibilidad técnica y el contenido de la información sobre accesibilidad. Esta normalización mejorará la funcionalidad de los algoritmos fundamentales para el internet de las cosas y las tecnologías de inteligencia artificial. Es probable que estas mejoras impulsen innovaciones que reduzcan la brecha de la desigualdad y promuevan entornos en los que la tecnología sirva como piedra angular de la inclusión social e igualdad.