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Adequate means for easily viewing, browsing and searching knowledge graphs (KGs) are a crucial, still limiting factor. Therefore, this paper aims to present virtual properties as valuable user interface (UI) concept for ontologies and KGs able to improve these issues. Virtual properties provide shortcuts on a KG that can enrich the scope of a class with other information beyond its direct neighborhood.

Virtual properties can be defined as enhancements of shapes constraint language (SHACL) property shapes. Their values are computed on demand via protocol and RDF query language (SPARQL) queries. An approach is demonstrated that can help to identify suitable virtual property candidates. Virtual properties can be realized as integral functionality of generic, frame-based UIs, which can automatically provide views and masks for viewing and searching a KG.

The virtual property approach has been implemented at Bosch and is usable by more than 100,000 Bosch employees in a productive deployment, which proves the maturity and relevance of the approach for Bosch. It has successfully been demonstrated that virtual properties can significantly improve KG UIs by enriching the scope of a class with information beyond its direct neighborhood.

SHACL-defined virtual properties and their automatic identification are a novel concept. To the best of the author’s knowledge, no such approach has been established nor standardized so far.

Although virtual worlds, such as the Metaverse, can disrupt the hospitality sector, few empirical investigations have critically evaluated the scope and scale of this disruption from an industry perspective. This study aims to rectify this knowledge gap by exploring the opportunities and challenges of the Metaverse as seen by hospitality professionals.

This is a Delphi study conducted with UK-based senior hospitality industry practitioners experienced in designing and implementing digital innovations within their organisations.

The Metaverse is most likely to be adopted by hospitality organisations willing and able to take risks, such as large and/or chain-affiliated enterprises. The Metaverse will not replace traditional hospitality services but supplement and enhance them with new layers of service. The main applications are in the context of events and experiences. The Metaverse will also provide the “try before you buy” option, revealing the opportunities to design digital twins of physical businesses. Young and technology-savvy individuals are most likely to first adopt the Metaverse. The key challenges of the adoption are attributed to the technological unpreparedness of hospitality organisations; market immaturity; inflated customer expectations; a skills gap among hospitality employees; and regulatory issues. These challenges require the engagement of various stakeholders to create an operational and monitoring framework for hospitality organisations to embrace the Metaverse.

This study highlights how the Metaverse can disrupt the hospitality industry at the level of strategic planning and business operations.

To the best of the authors’ knowledge, this is one of the first empirical investigations of the potential of the Metaverse from the viewpoint of hospitality industry practitioners.

The purpose of this paper is to investigate the potential of NFTs in revolutionizing innovation management and information systems. Innovations done by firms are blatantly used by other firms to develop cheap knock-off. This leads to huge economic loses to the firm investing in research and development activities. Firms are in need of trusted, immutable and verifiable means of storing information which cannot be used by others, even if publically available without their consent. Non-fungible tokens (NFTs) appear to be one such solution to this problem that has recently attracted a lot of investor interest. Using NFTs the information is tokenized and is stored in a secure manner.

Through this scoping review, the authors investigate the influence of NFTs towards the innovation management from the dual aspects of management and information systems. This scoping review is underpinned by the five-stage framework by Arksey and O’Malley. The five stages of Arksey and O’Malley’s framework were used in this analysis to classify the literature through five stages of identifying the initial research questions; locating relevant studies; study selection; charting the data; and compiling, summarizing and reporting the results.

This study suggests that NFTs on the blockchain have significant potential to revolutionize innovation management and information systems. Theoretical frameworks used in investigating the role of digital tokens in blockchain management are mainly based on contracts, diversity theory, portfolio theory and faking likelihood theory. The study reveals gaps in the literature, particularly in the under-researched areas of behavioural psychology and social psychology theories. The appropriate regulation and regulation authority for different types of digital tokens are required. The study also presents archetypes that represent patterns in the current landscape of blockchain tokens, which have significant potential for future research and practical applications.

This study is unique in its approach to assessing the future of NFTs in the field of innovation and information management. While many existing reviews have focused on describing the progress and development of NFTs in the past, this study takes a forward-looking perspective and projects the future potential of NFTs. This innovative approach allows for a deeper understanding of the potential impact of NFTs in various fields such as entrepreneurship, innovation management and tokenomics. Therefore, this study contributes to the literature on NFTs by providing insights and recommendations for future research and practical applications.

This paper aims to examine the impact of metaverse experiences on customers’ offline behavioral intentions: How do customers’ visits to a hospitality business’s virtual property in the metaverse affect their intentions to visit the physical property in the real world?

Based on the general learning model and social cognitive theory, this research hypothesizes the positive impact of metaverse experiences on customers’ visit intentions and explores two boundary conditions for positive impact: user–avatar resemblance and servicescape similarity. Two experimental studies were conducted.

Metaverse experience has a significant impact on customers’ visit intentions, and this impact is moderated by user–avatar resemblance and servicescape similarity.

This research addresses the call for empirical studies regarding the effects of metaverse experience on people’s behavioral intentions.

As one of the earliest empirical studies on the marketing effects of the metaverse, this research provides a basis for future metaverse studies in the hospitality field.

Augmented Reality (AR) and Virtual Reality (VR) technologies possess the potential to transform the scenario of making real estate investment decisions through the immersive experience they offer. From the literature it was observed that the research in this domain is still emergent and there is a need to identify the latent variables that influence real estate investment decisions. Therefore, by examining the effects of these technologies on investment decision-making, the purpose of the study is to provide valuable insights into how AR and VR could be applied to enhance customers' property buying experiences and assist in their decision-making process.

From an extensive review of the literature four latent variables and their measure were identified, and based on these a survey instrument was developed. The survey was distributed online and received 300 responses from the respondents including home buyers, developers, AEC professionals and real estate agents. To validate the latent variables exploratory factor analysis was used whereas to establish their criticality second-order confirmatory factor analysis was used.

From the results, the four latent constructs were identified based on standard factor loadings (SFL) that is Confident Value Perception (CVP, SFL = 0.70), Innovative Investment Appeal (IIA, SFL = 0.60), Trusted Property Transactions (TPT, SFL = 0.58) and Effortless Property Engagement (EPE, SFL = 0.54), that significantly influence investor decision-making and property purchase experience.

This study contributes to the literature on real estate investment decisions by providing empirical evidence on the role of AR and VR technologies. The identified key variables provided practical guidelines for developers, investors and policymakers in understanding and leveraging the potential of AR and VR technologies in the real estate industry.

In the online marketing context, virtual reality (VR) has been used to display products and shopping environment, which effectively enhances the consumer experience. VR technology can not only recreate scenes similar to the real world (virtual authenticity, VA) but also create fictitious and desirable scenes that do not exist in the real world (virtual ideality, VI). The differences between VA and VI in influencing consumers' responses have not been fully understood. In addition, social signals have appeared in VR apps. However, the role of social signals in a VR context has rarely been studied. To fill the gaps in the literature, this study investigates the roles of VA and VI in shaping consumers' responses, as well as whether and how their effectiveness in shaping consumers' responses is influenced by social signals.

A VR real estate service platform was selected as the experimental platform, and two experiments were conducted to test the hypotheses. The ANOVAs and regressions were used for data analysis.

Results show that VA leads to a higher level of perceived diagnosticity than VI, whereas VI leads to a higher level of inspiration than VA; perceived diagnosticity and inspiration positively affect visit intention. Furthermore, the relationship between consumers' perceived diagnosticity, inspiration and visit intention is moderated by the presence of social signals.

The study revealed the differences between VA and VI in shaping consumers' responses, as well as the effect of social signals in VR environment, which provide a new perspective for future VR research in the context of interactive marketing.

This paper aims to explore the impact of emerging technologies, such as virtual reality, voice search, artificial intelligence, robotics and the Metaverse on hotel sales, marketing and revenue optimization.

This paper uses a combination of articles published in Journal of Hospitality and Tourism Technology and industry case studies to examine the integration of innovative technologies in hotel sales, marketing and revenue optimization strategies, plus the role of fundamental practices in ensuring long-term success.

The analysis demonstrates that innovative technologies can significantly enhance customer engagement, streamline booking processes and unlock new revenue streams. However, this paper also highlights the importance of fundamental marketing practices, such as user-friendly websites, fast and reliable/mobile-friendly websites, search engine optimization, social media engagement, content marketing and data-driven revenue management, in maintaining a hotel’s competitive advantage in the dynamic world of hospitality.

The findings suggest that hoteliers need to strike a balance between embracing emerging technologies and maintaining traditional marketing fundamentals to remain competitive and drive revenue growth. This integrated approach ensures long-term success in the ever-evolving hospitality landscape.

This paper bridges the gap between academia and industry practitioners by providing practical insights and implications that can be applied directly to hotels’ marketing and operational practices. The paper highlights the importance of balancing innovation with fundamental marketing strategies, emphasizing the need for an integrated approach to ensure long-term success in the ever-evolving world of hotel sales, marketing and revenue optimization – as well as those same tools in a plethora of hospitality and tourism venues working alongside the accommodations sector.

探讨新兴技术（如虚拟现实、语音搜索、人工智能、机器人技术和元宇宙）对酒店销售、营销和收入优化的影响。

本文结合发表在《酒店旅游科技杂志》（JHTT）的文章和行业案例, 研究了创新技术在酒店销售、营销和收入优化策略中的整合, 以及基础实践在确保长期成功方面的作用。

分析表明, 创新技术可以显著增强客户参与度, 简化预订流程, 并开拓新的收入来源。此外, 文章强调了基本营销实践, 如用户友好的网站、快速可靠/移动友好的网站、搜索引擎优化、社交媒体参与、内容营销和数据驱动的收入管理, 在保证酒店在充满变化的行业竞争中维持优势的重要性。

研究结果表明, 酒店经营者需要在使用新兴技术和保持传统营销基本原则之间取得平衡, 以保持竞争力并推动收入增长。这种综合方法确保在不断发展的酒店销售、营销和收入优化领域取得长期成功。

本文通过提供可直接应用于酒店营销和运营实践的实际见解和影响, 弥合了学术界与行业从业者之间的鸿沟。文章强调了创新与基本营销策略的平衡的重要性, 强调了综合方法的必要性, 以确保在不断发展的酒店销售、营销和收入优化领域取得长期成功, 以及这些工具在众多酒店和旅游场所与住宿部门一起工作的多样性领域中的应用。

This research focuses on the Metaverse's evolving trend and the potential application of blockchain technology in the accounting of virtual assets in this digital domain. The Metaverse introduces a new economy in which users may earn real-world revenue through virtual activities, necessitating the need for efficient and dependable virtual asset accounting. Blockchain technology, with its decentralized and immutable record, appears to be a viable answer to these problems. This chapter discusses the present status of blockchain technology for accounting for virtual assets in the Metaverse as well as its potential role for businesses and the economy. It also determines the technology's issues and limits and makes recommendations for further development. The findings indicate that blockchain technology has the potential to transform virtual asset accounting in the Metaverse by improving security, transparency, and consistency. However, scalability and legal/regulatory issues must be overcome before it can completely achieve its promise. Accounting experts, developers, and stakeholders interested in the convergence of blockchain technology and the Metaverse economy will find this chapter useful.

In 2021, nonfungible token (NFT) has emerged and grown as a new digital asset and became a carrier for cryptocurrency holders in China. NFT opens the door of the digital world for creators’ rights and the realization of economic interests. However, potential problems such as money laundering, terrorist financing and tax avoidance risks have increased in China due to the lack of regulations. As tax control is an important tool used by the government to adjust the economy and market, this study aims to investigate the future market capitalization of NFT and provide value orientations to control the NFT market in China with a tax control approach based on the positive experience of other countries.

In this study, least squares and expert estimation are applied to predict the future market capitalization based on the global market, which can provide an understanding of the current NFT market and the significance of its tax control. In addition, the tax control and interpretation of Chinese taxation institutions and structures are also explored.

Results include the probable tax structure or policy that national institutions can carry out over different transactions. Conclusions show that introducing tax control to regulate and monitor the rise of state revenue and decline of illegal financing activities. Establishing tax control in the Chinese NFT market can provide a centralized guarantee to ensure the safety and legality of transactions and enable further progress.

This study puts forward new ideas on the future development of nonprofitable tokens based on blockchain technology from the perspective of taxation in China.

The purpose of this study is to examine the risks of the metaverse ecosystem. This study provides an overview of the metaverse and its evolution and discusses the various fraud risks it poses for organizations (including boards of directors, forensic accountants, auditors and accountants). Given the advantages of the metaverse and the growing interest it is attracting from organizations, this paper sheds light on the importance of mitigating its risks.

Based on a systematic review of the literature on the metaverse and analysis of the fraud triangle, this study examines the different fraud risks it poses. More specifically, this study analyzes 21 articles on the metaverse published between 2021 and 2022 and attempts to answer the following research questions: What are the risks inherent in the metaverse? What are the fraud risks associated with it? What are the opportunities and pressures it brings? What is the rationalization underlying its use? This study conducts the analysis on two levels, that of the individual (user) and that of the organization. This paper summarizes the findings of publications on the metaverse in 2021 and 2022 to discover its various definitions and the opportunities and risks it represents.

This paper offers an insightful discussion of the advantages and risks the metaverse can bring. Because this analysis shows that any organization could be vulnerable to metaverse risks, this study provides organizations with strategies to deter, detect and prevent fraud and reputational risks. Regulatory bodies, financial authorities, board of directors and fraud investigators should all consider these risks before investing in the metaverse.

This paper adds new insights to the scarce research on the metaverse and cybersecurity by exploring the opportunities and risks it presents. It has several implications for organizations, boards of directors, management and regulatory authorities.