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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.

The purpose of this paper is to understand how hospitality companies can best explain controversial corporate social responsibility (CSR) activities to consumers who may not agree with the CSR activity. This research explores message framing through emotional and cognitive appeals to influence consumer perceptions of the Gideon Bible in USA hotel rooms. The study uses the theory of deontic justice to measure the impacts of messaging on consumer perceptions of the morality of the Gideon Bible as suicide prevention in hotels and its relation to controversial CSR initiatives.

The study uses an experimental study design via a self-administered survey to analyze participants’ perceptions of the placement of the Gideon Bible in hotel rooms and participants’ attitudes toward CSR initiatives based on deontic justice and religion using different message framing conditions.

Results show that religion was a major determinant of attitude towards the Gideon Bible, but the sentiment analysis also revealed that negative perceptions can be mitigated through message framing via emotional and cognitive appeals. Additionally, the cognitive appeal did impact CSR perceptions, as did identifying as Christian. Moral outrage emerged as a significant moderator for the relationships between message framing, attitudes toward the Gideon Bible and CSR.

This study provides an extension of deontic justice research to examine justice traits in accepting controversial CSR.

This study aims to investigate the manufacturing reshoring decision-making content from an Eclectic Paradigm perspective.

Data were collected through a six-step systematic literature review on factors influencing manufacturing reshoring decision-making. The review is based on 100 peer-reviewed journal papers discussing reshoring decision-making contents published from 2009 to 2022.

In total, 80 decision factors were extracted and then categorized into resource-seeking (8%), market-seeking (11%), efficiency-seeking (41%) and strategic asset-seeking (16%) advantages. Additionally, 24% of these were identified as hybrid, which means that they were classified into multiple categories. Some decision factors were further identified as reshoring influencing factors (i.e. drivers, enablers and barriers).

Scholars need to consider what other theories can be used or developed to identify and evaluate the decision factors (determinants) of manufacturing reshoring as well as how currently adopted theory can be further advanced to create clearer and comprehensive theoretical frameworks.

This research underscores the importance of developing clearer and more comprehensive theoretical frameworks. For practitioners, understanding the multifaceted nature of decision factors could enhance strategic decision-making regarding reshoring initiatives.

To the best of the authors’ knowledge, this is the first study to investigate the value and practicality of the Eclectic Paradigm in categorizing factors in manufacturing reshoring decision-making content and presents in-depth theoretical classifications. In addition, it bridges the gap between decision factors and influencing factors in the decision-making content research realm.

The purpose of this study is to provide insights and guidance for practitioners in terms of ensuring rigorous ethical and moral conduct in artificial intelligence (AI) hiring and implementation.

The research employed two experimental designs and one pilot study to investigate the ethical and moral implications of different levels of AI implementation in the hospitality industry, the intersection of self-congruency and ethical considerations when AI replaces human service providers and the impact of psychological distance associated with AI on individuals' ethical and moral considerations. These research methods included surveys and experimental manipulations to gather and analyze relevant data.

Findings provide valuable insights into the ethical and moral dimensions of AI implementation, the influence of self-congruency on ethical considerations and the role of psychological distance in individuals’ ethical evaluations. They contribute to the development of guidelines and practices for the responsible and ethical implementation of AI in various industries, including the hospitality sector.

The study highlights the importance of exercising rigorous ethical-moral AI hiring and implementation practices to ensure AI principles and enforcement operations in the restaurant industry. It provides practitioners with useful insights into how AI-robotization can improve ethical and moral standards.

The study contributes to the literature by providing insights into the ethical and moral implications of AI service robots in the hospitality industry. Additionally, the study explores the relationship between psychological distance and acceptance of AI-intervened service, which has not been extensively studied in the literature.

Premium subsidy rates were increased in 2019 and 2020 for livestock risk protection (LRP) insurance, which is price insurance for cattle producers. The authors examined if the LRP subsidy rate changes affected the LRP coverage levels purchased by feeder and fed cattle producers.

The authors collected the United States Department of Agriculture Risk Management Agency summary of business sales data for daily LRP purchases from 2015 to 2023. The authors estimated a multinomial logit model to determine if subsidy rate changes were associated with the likelihood of LRP policies being purchased at different coverage levels.

After the 2019 and 2020 subsidy rate changes, the likelihood of producers buying LRP-feeder cattle policies with coverage over 95% increased relative to the policies with coverage less than 89.99% but did not influence the likelihood of producers buying LRP-feeder cattle policies with coverage between 90 and 94.99% relative to policies with coverage less than 89.99%. Marginal effects show these subsidy rate changes increased the likelihood of buyers purchasing LRP-feeder cattle policies with greater than 95% coverage. The subsidy change did not affect the purchase of LRP-fed cattle policies.

The results demonstrate the influence of the recent LRP policy adjustments on insurance purchases, which could be important for agency officials and policy makers. This is the first study to explore the LRP policy purchases which provides the United States cattle industry insight into the LRP price insurance take-up, which can guide producer extension education on managing price risk.

The purpose of this study is to identify signs of unnecessary assurance of learning (AoL) complexity and to provide suggestions for simplifying the AoL processes.

While this paper is grounded in the existent AoL literature, the paper also presents several anecdotal observations from the authors’ practical knowledge in designing, leading, maintaining and consulting on AoL systems and processes.

Based on both a conceptual review of AoL literature and the authors’ own experiences, the authors outline 13 specific symptoms of unnecessary AoL complexity, identify potential underlying causes for each symptom and propose practical solutions that can increase the efficiency and effectiveness of dysfunctional AoL systems and processes.

Although this work is grounded in the existent AoL literature, the present paper presents several anecdotal observations from the authors’ experiences. While the intent is to provide guidance that is actionable, it is understood that variability exists within and across schools and programs. Future research is needed to provide a more formal structure for reviewing AoL complexity, efficiency and effectiveness.

While future research is needed to provide a more formal structure for reviewing AoL complexity, efficiency and effectiveness, the intent of this paper is to provide guidance that is actionable with the understanding that variability exists within and across schools and programs.

Society increasingly is demanding accountability from institutions of higher learning, and properly structured AoL programs can provide evidence of institutional effectiveness in preparing students to be productive members of society in their chosen fields of study. Stated succinctly, “although accountability matters, learning still matters most” (Angelo, 1999, n.p.).

Consideration of the 13 symptoms presented here along with other drivers that are unique to each school and program should result in the identification and development of practicable remedies to simplify AoL processes and systems, increase efficiency and effectiveness and improve the documentation of improvements to student learning.

This paper aims to provide instructors with a hands-on engaging and experiential class activity designed to teach undergraduate and graduate students about different organizational structures in management courses. Through this exercise, students will be able to self-identify the challenges and strengths of working under contrasting organizational structures.

Split into two (or four) teams, students construct origami animals based on their team’s organizational structure, using both mechanistic and organic structures to create a zoo based on a set of instructions and boundary conditions. Materials required include origami paper, markers, printed instructions, origami animal instructions, and role title cards for each student. The exercise takes approximately 30–45 min, including debriefing discussion. All materials/instructions needed are included with this paper (except origami paper and markers).

Through this exercise, students internalize the challenges and strengths of working in organizations with contrasting structures. The debrief discussion will help solidify student understanding of what the day to day experience of working in different organizational structures might look like, the pros and cons of different structures, and what type of employees or industries might thrive under different structures.

This paper is being submitted for the “Special Issue Call for Papers: Modern Day Experiential Exercises.”

This activity allows students to draw their own conclusions about organizational structure and to engage in a fruitful discussion about what working at different types of organizations looks like on a day-to-day basis.

This activity allows students to strengthen their skills in communication, teamwork, and leadership by having them work in teams to complete a challenging, competitive task.

While teaching organizational structure in management courses has traditionally been limited to traditional forms of instruction such as lecturing and reviewing different organizational charts, this activity gives students a fun competitive in-class activity in which they practice working as a part of contrasting organizational structures to see what type of structure they might thrive in.

This study critically examines the transformative impact of the “North Sea TikTok” phenomenon on the marine tourism sector, emphasizing the role of employee training in fostering resilience and adaptability within marine economics and integrated marine systems. It delves into how viral social media trends influence marine tourism destinations, particularly the North Sea, affecting local economies, marine resource management and tourism strategies. By analyzing this trend, the paper seeks to uncover how marine tourism destinations can effectively respond to the challenges and opportunities presented by digital media-driven tourism.

Employing a multidisciplinary framework that merges insights from digital marketing, risk perception in tourism and human resource management, this paper provides a comprehensive qualitative analysis of the “North Sea TikTok” trend. Through a meticulous content analysis of viral videos and an examination of user engagement metrics, alongside a thorough review of contemporary literature in marine tourism and sustainability, the study unpacks the far-reaching implications of social media on marine tourism ecosystems.

The analysis reveals that the “North Sea TikTok” trend has markedly altered public perceptions of the North Sea, catalyzing a shift toward adventure and risk-taking tourism. This pivot promises economic rejuvenation for local tourism sectors and necessitates agile marine management strategies to accommodate the evolving demands. Implementing innovative employee training programs focusing on safety protocols, environmental conservation and digital engagement is central to managing these dynamics. The paper emphasizes integrating sustainable practices to ensure the equitable growth of marine tourism economies and environmental preservation.

This paper pioneers exploring the nexus between social media trends and their operational and strategic impacts on marine tourism management and economics. Synthesizing social media's viral dynamics with marine tourism development introduces groundbreaking insights into adapting marine tourism strategies in the digital age. It emphasizes the critical need for a skilled workforce capable of navigating the complexities of digital trend-driven tourism markets, proposing a novel model for employee training that aligns with the shifting paradigms of marine tourism engagement. This unique contribution advances academic discourse in marine economics and provides practical frameworks for stakeholders aiming to harness social media trends for sustainable tourism development.

The purpose of this manuscript is to explore an assignment given to students in an online gender and leadership graduate course as a tool to help them think critically about how music influences perceptions of gender roles in both society and leadership.

The assignment directs students to review the current Billboard “Hot 100” chart, which lists the top 100 songs in the United States each week based on sales and streams. Students are prompted to identify a song with gendered themes and discuss how the song portrays women and/or men, what gender stereotypes the song supports or refutes, and whether the messaging is positive or negative in nature. Finally, the students discuss ways that the message in the song could influence the listener’s opinion about gender stereotypes and what effect that could have on gendered leadership issues.

Students use this assignment as an opportunity to apply the course material that relates to the importance of gender representation and the influence of media on gender issues in leadership.

Recommendations are provided to inspire creative ideas for leadership educators who seek to prepare students to understand organizational challenges related to gender issues in leadership.