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Different studies relate the presence of depression to lower cognitive performance and higher functional dependence in older people; however, this is not entirely clear. The purpose of this study is to validate the existence between the association of these conditions.

Cross-sectional and descriptive study was conducted in which the memory, metamemory and global functionality test performance of depressed and non-depressed participants was compared between two groups, one cognitively healthy and other with cognitive decline. The participants were 420 older adults, with an average age of 69 and five years of schooling.

The importance of describing cognitive performance in older adults with depression may provide evidence to support an adequate differential diagnosis and the design of an adequate future therapeutic plan. Identifying and preventing depression in the elderly can improve health and well-being in the elderly.

Depression is a prevalent and highly disabling disease. When it is suffered by an older person, it is associated with higher mortality, functional dependence, poor physical health, worse quality of life indicators and psychological well-being. In the elderly, the clinical diagnosis of depression is difficult, as it has a high comorbidity and is often confused with other health conditions prevalent during older adulthood.

The purpose of this commentary is to discuss a framework (the Revised Model of Sport Consumer Behavior – R-MSCB; Trail, 2019) to accomplish the following objectives. (1) Provide a framework for sport marketers and sport organizations to use in their own market research. (2) Designate the processes needed to generate results and knowledge that sport organizations, sport marketers and associated corporate partners can use to improve marketing campaigns. (3) Provide suggestions for analytic techniques and measurement constructs/instruments that will facilitate market research within the sport industry.

The author created a 140-item questionnaire for the pre-survey and a 50-item questionnaire for the post-survey. The pre-survey was given at the beginning of the season, and the post-survey was given at the end of the season. The research group has generated a sequence of 13 studies and has collected pre-survey responses from over 7,800 people across 4 continents, 8 sports and 13 teams (data collections), with more teams still planned and over 2,000 post-season survey responses with data collection continuing.

This project, with its 13 studies, will provide sport organizations with the theories/frameworks, knowledge and processes to do their own market research in a more effective and efficient manner and will show sport organizations how to understand the complexities of sport consumer behavior, the motivations behind it and how it varies extensively across individuals. The author will show sports organizations how to collect data from their consumers using valid and reliable measures and constructs that will allow them to segment their consumers, how to effectively market to those segments and how to establish long-lasting relationships that make a satisfied and loyal customer.

This paper provides the framework and guidelines so that sport marketers and researchers can identify specific variables, constructs and relationships that will further their own objectives when attempting to explain sport consumer behavior. Using their own market research, they can implement the results/output in association with the Communications Strategy Model to create more effective and efficient marketing and communications campaigns and consequently drive key performance indicators (KPIs) and improve revenue streams.

The purpose of this study was to compare four different consumer pathway models based on identity theory, attitude/loyalty theory, lifestyle theory and hierarchy of effects theory, each with associated instruments measuring connection to the team.

The authors did a two-study analysis, first collecting data from people aware of an NFL team (N = 218) and then an MLS team (N = 209) to determine which connection item performed better.

The authors found that the Consumer Pathway for Sport Fandom based on the hierarchy of effects theory and its associated interest measurement item performed better than the other three frameworks and items. The Interest item shared the most variance with games attended, games intending to attend, games watched via media and games intending to watch via media.

The Consumer Pathway for Sport Fandom represents the entire consumer spectrum from non-aware consumers all the way up to die-hard sports fans. This pathway will allow sport marketers to track their consumers from initial awareness of the product or service all the way through the brand relationship to ultimate loyalty.

National surveys reveal that sports fans exhibit greater support for athletes, sports teams and leagues endorsing social justice initiatives compared to the general population, highlighting the potential of sports for positive social impact. This study investigates whether such responses are influenced by systematic biases.

Replicating a Nielsen national survey, two experiments explore whether biases affect support for athletes' participation in the Black Lives Matter (BLM) movement. The study also examines partisan motivated reasoning as a factor driving sports fans' support for BLM.

While avid fans display stronger endorsement of BLM compared to causal/non-sports fans, evidence suggests that systematic biases distort these responses. When sport identity becomes salient, reported support for the BLM movement becomes inflated.

Researchers often employ self-report surveys to gauge audience perceptions of athlete activism or cause-related initiatives, particularly when assessing their impact. This study's findings indicate that this context is susceptible to SDB.

The study underscores the role of systematic biases in self-report surveys, particularly in socially desirable contexts. People tend to over-report “positive behavior,” leading survey participants to respond more favorably to questions that are socially desirable. Therefore, interpreting survey results with caution becomes essential when the research context is deemed socially (un)desirable. It is crucial for researchers to apply appropriate measures to identify and mitigate systematic response biases. The authors recommend that researchers adopt both procedural and statistical remedies to detect and reduce social desirability biases.

This paper delves into the ex ante rates of return demanded by the private sector in Indonesian public–private partnership (PPP) infrastructure projects and the manifold factors emanating from project attributes that can influence these rates.

This paper analyzes feasibility studies of 37 PPP projects across different sectors. The studies were carefully selected based on relevance, completeness and validity of data. The analysis uses statistical techniques, including Levene’s tests, t-tests, ANOVA tests, Cohen’s effect size and Pearson correlations, to explore differences in cost of capital and excess returns across various attributes.

Based on the statistical analysis, no significant difference exists between the excess return of 200 basis points (bps) and the equity excess return of 0 bps. This suggests that the eligibility criteria for PPP projects require an internal rate of return (IRR) equal to the weighted average cost of capital plus 200 bps or an equity IRR equal to the cost of equity. The variations in the tested variables among diverse project attributes do not exhibit statistically significant disparities, even though specific attributes display moderate to high effect sizes.

This paper represents one of the first attempts to examine the rates of return demanded by the private sector in the context of Indonesian PPP projects. It comprehensively explores the factors that influence these rates, drawing on insights derived from feasibility studies.

While the three lines model (TLM) provides an organizational structure to execute risk and control duties, research and practice show limitations in the model's implementation. These limitations result in governance issues. Such issues, together with control weaknesses, could be addressed by leveraging properties of distribution, transparency, and immutability of blockchain technology. To this end, in this paper the authors propose a conceptual control framework based on blockchain technology to augment control practice.

The design of the resulting blockchain-based control framework (BBCF) and its prototype, based on the design science research methodology (DSRM), is presented and discussed in terms of the potential impact in the context of the identified problems within the TLM.

One potential outcome of BBCF could be to redefine the scope and boundaries of some of the activities in audit and control practices from a more static to a more dynamic and prospective role. In a larger context of improving governance practices, the BBCF could set the path for a more inclusive and participatory interaction between the different governance actors of an organization.

However, this assumes that blockchain is more widely adopted despite its complexity and rigidity.

BBCF covering both a conceptual model design and a reference implementation provides an innovation in audit and control. BBCF could include all relevant stakeholders who have an interest in corporate governance and control activities, including the regulators.

The contribution intends to serve both as a starting point for discussing the evolution of audit and control practice based on blockchain technology, as well as an initial actionable prototype for experimentation and further development.

Although the fitness switching costs scale (FSCS) was shown to have sound psychometric properties, the length of the 54-item may impose burdens on survey participants and present methodological and analytic challenges for researchers and practitioners. Therefore, the present study shortened and validated two versions of the FSCS, namely the 33-item FSCS (FSCS-33) and the 11-item FSCS (FSCS-11).

In Study 1 (n = 411), the most useful items from the FSCS for the FSCS-33 and FSCS-11 were identified using item response theory (IRT). Study 2 (n = 391) and Study 3 (n = 400) assessed the psychometric properties of the FSCS-33 and FSCS-11, respectively, using partial least squares structural equation modeling.

The FSCS-33 and FSCS-11 demonstrated strong reliability and validity in assessing switching costs in fitness centers.

The psychometrically sound short-form scales provide researchers and practitioners with convenient and accurate means of measuring switching costs in fitness centers.

This study aims to evaluate the key factors affecting the behavioural intention of urban tourists towards visiting national parks by integrating the theory of planned behaviour (TPB) and expectancy theory (ET).

Data were collected from urban tourists using an online questionnaire developed through Google forms. A total of 489 valid online questionnaires were considered for this study. The proposed research model was empirically evaluated using the structural equation modelling method.

According to the results of this research, TPB constructs are significantly and positively associated with the behavioural intention of urban tourists towards visiting national parks in India and out of ET constructs, only expectancy and valence are significantly and positively associated with behavioural intention while instrumentality does not.

This study manifests the behaviour of urban tourists towards national parks and contributes to academics by incorporating existing literature. The findings of this study also help policymakers in formulating innovative strategies for national parks. It presents an integrated framework that lays the platform for a new study domain on urban tourists' intentions to visit national parks, which will be useful to urban managers, officials and the tourism sector. Furthermore, as the scope of this study is confined to assessing the intentions of urban tourists toward visiting national parks, it is difficult to generalize the findings.

To the best of the authors' knowledge, this is the first research of its kind to provide an understanding of the behavioural intention of urban tourists towards visiting the national parks in India by optimizing the TPB and ET.

Awe is an important yet largely overlooked emotion in tourism. This paper aims to reveal the underlying mechanism of the effects of nature-inspired awe on stimulating tourists' environmentally responsible behavior (TERB) intention by delving into the serial mediation effect of state construal level, small-self perception and state connectedness to nature (CNT).

This research was built upon the appraisal theory of emotion. Study 1 was a scenario-induced quasi-experimental study to test the proposed model linking awe, small-self perception, state CNT and TERB intention. A total of 271 valid questionnaires were collected via an online questionnaire platform. Study 2 was a field study designed to replicate the findings of Study 1 and further uncover the mediating role of the state construal level. Study 2 was conducted in Baiyun Mountain Scenic Area, China. A total of 229 valid questionnaires were used for analysis.

This research deepens our understanding of the effects of nature-inspired awe in the tourism and travel fields. This research uncovers the underlying mechanism by which awe increases TERB intention through serial mediation. Specifically, awe inspires tourists to apply a higher level of construal, which makes tourists perceive a smaller self, making them feel more connected to nature and exert more intention to adopt ERB.

This research linked tourists' mindset (i.e. state construal level), internal (i.e. small-self perception) and external (i.e. state CNT) cognition in an integrated model, explaining how nature-inspired awe contributes to eliciting TERB intention. The findings add critical theoretical contributions to the travel and tourism literature and provide important implications for the tourism industry to inspire awe and benefit from such emotion.

敬畏在旅游中是一种十分重要的情绪, 但却鲜少被关注。本研究旨在深入研究解释水平状态、小我感知和自然关联感的链式中介效应, 揭示自然敬畏激发游客环境责任行为意向的内在作用机制。

本研究的基础理论为情绪评价理论。研究一通过场景诱导的准实验研究, 检验将敬畏、小我感知、自然关联感和游客责任行为意向的假设模型; 研究一以网络问卷平台收集的271份有效问卷数据进行分析。研究二是一项在中国白云山风景区开展的实地研究, 旨在检验研究一的研究结果, 并进一步揭示解释水平状态的中介效应; 研究二采用229份有效问卷数据进行分析。

本研究揭示了敬畏通过链式中介作用影响游客环境责任行为意向的内在作用机制, 深化了对自然敬畏在旅游和旅行领域价值的理解。具体而言, 本研究发现敬畏激发了游客启动更高的解释水平, 这使游客感知到更渺小的自我, 并促使他们感到与自然的联系更加紧密, 从而提升了游客的环境责任行为意向。

本研究将游客的心理定式（即解释水平状态）、内在认知（即小我感知）和外部认知（即自然关联感）整合到一个综合模型中, 解释了自然敬畏引发游客环境责任行为意向的作用机制。研究结果为旅游研究提供了重要的理论贡献, 也为旅游行业如何在实践中激发敬畏感并从中获得效益提供了重要的实践启示。

El asombro es una emoción importante pero en gran medida ignorada en el turismo. Esta investigación pretende revelar el mecanismo subyacente de los efectos del asombro inspirado por la naturaleza en la estimulación de la intención del comportamiento responsable con el medio ambiente (TERB) de los turistas, profundizando en el efecto mediador en serie del nivel de interpretación del estado, la percepción del pequeño yo y la conexión del estado con la naturaleza (CNT).

Esta investigación se basó en la teoría de la valoración de la emoción. El estudio 1 fue un estudio cuasiexperimental inducido por escenarios para probar el modelo propuesto que vincula el sentimiento de asombro, la percepción del pequeño yo, el estado CNT y la intención TERB. Se recogieron 271 cuestionarios válidos a través de una plataforma de cuestionarios en línea. El Estudio 2 fue un estudio de campo diseñado para replicar los hallazgos del Estudio 1 y descubrir más a fondo el papel mediador del nivel de interpretación del estado. El estudio 2 se llevó a cabo en la zona escénica de la montaña de Baiyun (China). Se utilizó un total de 229 cuestionarios válidos para el análisis.

Esta investigación profundiza en nuestra comprensión de los efectos del asombro inspirado por la naturaleza en los ámbitos del turismo y los viajes. Esta investigación descubre el mecanismo subyacente por el que el asombro aumenta la intención de TERB a través de la mediación en serie. En concreto, el asombro inspira a los turistas a aplicar un mayor nivel de interpretación, lo que hace que los turistas perciban un yo más pequeño, lo que les hace sentirse más conectados con la naturaleza y ejercer así una mayor intención de adoptar TERB.

Esta investigación vinculó la mentalidad de los turistas (es decir, el nivel de nterpretación del estado), la cognición interna (es decir, la percepción de un yo más pequeño) y la externa (es decir, la CNT del estado) en un modelo integrado, explicando cómo el asombro inspirado por la naturaleza contribuye a suscitar la intención TERB. Los hallazgos añaden contribuciones teóricas críticas a la literatura sobre viajes y turismo y proporcionan implicaciones importantes para que la industria turística inspire asombro y se beneficie de dicha emoción.

This study aims to investigate how gender diversity and remuneration of boards of directors’ influence earnings quality for Spanish-listed firms.

The sample includes 105 nonfinancial Spanish firms from 2013 to 2018, corresponding to an unbalanced panel of 491 firm-year observations. The primary empirical method uses a Tobit semiparametric estimator with firm- and industry-level fixed effects and an innovative set of measures for earnings quality developed by StarMine.

Results exhibit a positive correlation between increased gender diversity and a firm’s earnings quality, suggesting that a gender-balanced board of directors is associated with more transparent financial reporting and informative earnings. We also find a nonmonotonic, concave relationship between board remuneration and earnings quality. This indicates that beyond a certain point, excessive board compensation leads to more opportunistic manipulation of financial reporting with subsequent degradation of earnings quality.

This study only covers nonfinancial Spanish listed firms and is silent about how alternative board features’ influence earnings quality and their informativeness.

This study introduces measures of earnings quality developed by StarMine that have not been used in the empirical literature before as well as measures of board gender diversity applied to a suitable Tobit semiparametric estimator for fixed effects that improves the precision of results. In addition, while most of the literature focuses on Anglo-Saxon countries, this study discusses board gender diversity and board remuneration in the underexplored context of Spain. Moreover, the hand-collected data set comprising financial reports provides previously untested board features as well as a nonlinear relationship between remuneration and earnings quality that has not been thoroughly discussed before.