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This paper delves into cross-border E-business, unraveling its intricate dynamics and forecasting its future trajectory.

This paper projects the prospective market size of cross-border E-business in China for the year 2023 using the GM (1,1) gray forecasting model. Furthermore, to enhance the analysis, the paper attempts to simulate and forecast the size of China’s cross-border E-business sector using the GM (1,3) gray model. This extended model considers not only the historical trends of cross-border E-business but also the growth patterns of GDP and the digital economy.

The forecast indicates a market size of 18,760 to 18,934 billion RMB in 2023, aligning with the consistent growth observed in previous years. This suggests a sustained positive trajectory for cross-border E-business.

Cross-border e-commerce critically shapes China’s global integration and traditional industry development. The research in this paper provides insights beyond statistical trends, contributing to a nuanced understanding of the pivotal role played by cross-border e-commerce in shaping China’s economic future.

Research about tourism impacts is abundant. However, existing studies often investigate tourism impacts from residents’ and tourists’ perspectives. The study targeting students is absent. The students’ perception and evaluation of tourism impact must be investigated independently to have more insights into improving the current education curriculum, which covertly addresses the impacts. Therefore, this study aims to examine university students’ perception of tourism impacts as young tourists to provide implications for better teaching of such content in the future.

Vietnam was chosen as the context, and a mixed method was employed. First, free elicitation with 118 university students was carried out to identify the students’ perceived impacts (109 items, four categories). Second, structured surveys using the previously generated content with 243 and 224 university students were implemented to identify the latent structures of the impacts (3-4 factors per impact category).

Tourism impacts can be dually perceived. In other words, they can come in positive or negative forms or are directed toward the destinations or the residents. However, being positive or negative, or affecting the place or the people, tourism impacts have some general and universal elements concerning the economic, sociocultural and environmental ones. In addition, they have some specific and contextual aspects, such as cross-border marriages, child labor and economic autonomy loss.

Tourism impacts seen from the perspective of university students are relatable and valuable for tourism education. Educators in Vietnam should consider revising the current curriculum to address all the tourism impacts overtly.

This pragmatic research paper aims to unravel the smart vision-based method (SVBM), an AI program to correlate the computer vision (recorded and live videos using mobile and embedded cameras) that aids in manual lifting human pose deduction, analysis and training in the construction sector.

Using a pragmatic approach combined with the literature review, this study discusses the SVBM. The research method includes a literature review followed by a pragmatic approach and lab validation of the acquired data. Adopting the practical approach, the authors of this article developed an SVBM, an AI program to correlate computer vision (recorded and live videos using mobile and embedded cameras).

Results show that SVBM observes the relevant events without additional attachments to the human body and compares them with the standard axis to identify abnormal postures using mobile and other cameras. Angles of critical nodal points are projected through human pose detection and calculating body part movement angles using a novel software program and mobile application. The SVBM demonstrates its ability to data capture and analysis in real-time and offline using videos recorded earlier and is validated for program coding and results repeatability.

Literature review methodology limitations include not keeping in phase with the most updated field knowledge. This limitation is offset by choosing the range for literature review within the last two decades. This literature review may not have captured all published articles because the restriction of database access and search was based only on English. Also, the authors may have omitted fruitful articles hiding in a less popular journal. These limitations are acknowledged. The critical limitation is that the trust, privacy and psychological issues are not addressed in SVBM, which is recognised. However, the benefits of SVBM naturally offset this limitation to being adopted practically.

The theoretical and practical implications include customised and individualistic prediction and preventing most posture-related hazardous behaviours before a critical injury happens. The theoretical implications include mimicking the human pose and lab-based analysis without attaching sensors that naturally alter the working poses. SVBM would help researchers develop more accurate data and theoretical models close to actuals.

By using SVBM, the possibility of early deduction and prevention of musculoskeletal disorders is high; the social implications include the benefits of being a healthier society and health concerned construction sector.

Human pose detection, especially joint angle calculation in a work environment, is crucial to early deduction of muscoloskeletal disorders. Conventional digital technology-based methods to detect pose flaws focus on location information from wearables and laboratory-controlled motion sensors. For the first time, this paper presents novel computer vision (recorded and live videos using mobile and embedded cameras) and digital image-related deep learning methods without attachment to the human body for manual handling pose deduction and analysis of angles, neckline and torso line in an actual construction work environment.

This paper aims to investigate the impact of the COVID-19 pandemic on university students' employability skills and give insights into preparation for future crises that may happen.

Employing an interpretative phenomenological approach with the frame of social cognitive theory, the current study examined the changes in environmental, behavioral and personal elements of human functioning for employability skills being affected by the conditions during the pandemic.

Findings based on ten in-depth semi-structured interviews with students at universities in Vietnam highlighted that the global pandemic performed as both challenge and an opportunity for employability skills development, yet the extent to which the students can benefit from the new studying conditions attributed to each individual's initiatives in taking advantages of resources and acting against difficulties.

Whether the pandemic became a hindrance or a motivation for students' employability skills to develop and whether students effectively utilized an agency to overcome challenges and improved their skills after the pandemic have not yet been investigated. This study added to the body of literature regarding self-regulated learners by demonstrating agency in the learning process as well as how to manage careers and improve employability skills by making use of resources in disconnected settings.

The purpose of this paper is to investigate how previous literature has analyzed the role of augmented reality and virtual reality in the field of tourism, distinguishing between studies focused on one technology or the other as both have characteristics that profoundly differentiate them.

This study carries out a critical review to assess and synthesize the literature on augmented reality and virtual reality in tourism. Literature searches are conducted using various keywords, resulting in a selection of 84 articles (19 on augmented reality and 65 on virtual reality) from 39 indexed journals.

The research findings demonstrate an increasing scholarly focus on exploring the application of virtual reality and augmented reality within the realm of tourism. These results highlight a noticeable progression in recent years with respect to different matters, such as methodologies, used theories or considered variables, among others. Based on these results, it is proposed a future research agenda that seeks to establish a cohesive framework and drive the development of both augmented reality and virtual reality research in tourism.

By conducting an individual and comparative review of the literature on the application of augmented reality and virtual reality in tourism, this research helps elucidate the specific lines of research for each technology while providing a better understanding of how each technology can be used to generate effective tourist experiences.

El objetivo de este artículo es investigar cómo la literatura previa ha analizado el papel de la realidad aumentada y la realidad virtual en el ámbito del turismo, distinguiendo entre estudios centrados en una u otra tecnología ya que ambas tienen características que las diferencian profundamente.

Este estudio realiza una revisión crítica para evaluar y sintetizar la literatura sobre realidad aumentada y realidad virtual en turismo. Se realizan búsquedas de literatura utilizando diversas palabras clave, que dan como resultado la selección de 84 artículos (19 sobre realidad aumentada y 65 sobre realidad virtual) procedentes de 39 revistas indexadas.

Los resultados de la investigación demuestran que existe un interés creciente en explorar la aplicación de la realidad virtual y la realidad aumentada en el ámbito del turismo. Asimismo, se pone de manifiesto una notable progresión en los últimos años con respecto a diferentes cuestiones, como las metodologías aplicadas, las teorías empleadas o las variables consideradas, entre otras. A partir de estos resultados, se propone una agenda de investigación futura que pretende establecer un marco cohesionado e impulsar el desarrollo de la investigación en el ámbito tanto de la realidad aumentada como de la realidad virtual en turismo.

Al realizar una revisión individual y comparativa de la literatura sobre la aplicación de la realidad aumentada y la realidad virtual en el turismo, esta investigación ayuda a esclarecer las líneas de investigación específicas de cada tecnología a la vez que proporciona una mejor comprensión de cómo cada tecnología puede ser utilizada para generar experiencias turísticas efectivas.

本文旨在研究以往的文献是如何分析增强现实和虚拟现实在旅游领域的作用的, 并对侧重于其中一种技术或另一种技术的研究加以区分, 因为这两种技术都有深刻区别于其他技术的特点。

本研究通过批判性综述来评估和归纳有关旅游业中增强现实和虚拟现实技术的文献。通过使用各种关键词进行文献检索, 从 39 种索引期刊中筛选出 84 篇文章（19 篇关于增强现实技术, 65 篇关于虚拟现实技术）。

研究结果表明, 学术界越来越重视探索虚拟现实和增强现实在旅游业中的应用。这些结果突显了近年来在方法论、采用的理论或考虑的变量等不同方面的明显进步。在这些成果的基础上, 提出了未来的研究议程, 旨在建立一个具有凝聚力的框架, 推动旅游业中增强现实和虚拟现实研究的发展。

本研究通过对增强现实和虚拟现实技术在旅游业中应用的文献进行单独和比较审查, 有助于阐明每种技术的具体研究方向, 同时让人们更好地了解如何使用每种技术来产生有效的旅游体验。

This paper examines how board structure influences real earnings management and the interaction effect of CEO narcissism on board structure-real earnings management relationship.

The authors used panel data derived from secondary sources from publicly listed firms in Kenya during 2002–2017. Hierarchical regression analysis was used to test the hypotheses.

The results indicate that board independence, board tenure and size have significant negative effect on real earnings management, while CEO duality positively affects real earnings management. Further, the interaction results show that CEO narcissism moderates the relationship between CEO duality and real earnings management.

The results suggest that real earnings management reduces when boards are independent, large and comprising of long-tenured members. However, when the CEO plays dual role of a chairman, real earnings management increases. The authors also find that when CEOs are narcissists, the monitoring role of the board is compromised.

The study adds value to the understanding of how board structure and CEO narcissism influence the monitoring role of the board among firms listed at Nairobi Securities Exchange.

The purpose of this study is to investigate the recovery and resilience tourism strategies and possible future development of four main Chinese tourism cities.

The authors collected data from the official accounts of tourism administrations of these cities, tourist attractions and opinions from media and newspapers in Sina Weibo platform. The authors adopted an inductive approach in observing relevant social media posts and applied content analysis to identify main China’s tourism prevention and recovery strategies.

During the mass pandemic infection period, top-down prevention and control measures were implemented by the Chinese central and local governments, with feasible and regional recovery policies and protocols being adapted according to local situations. Measures related to tourism industrial re-employment, improvement of international images and governmental financial supports to re-boost local tourism in Chinese cities were paid great attention. Digitalization, close-to-nature and cultural heritages became important factors in the future development of China’s tourism. Dark tourism, as a potential tourism recovery strategy, also obtained huge emergence, for the memory of people deceased in the pandemic and for the inheritance of national patriotism.

This study enriches the current literature in urban tourism recovery studies analyzing the specific case of Chinese tourism cities and fulfill some voids of previous research mostly focused on the first wave of the pandemic and the recovery strategies mainly of Western cities. It also provides valuable suggestions to tourism practitioners, destinations and urban cities in dealing with regional tourism recession and finding possible solutions for the scenario associated to the COVID-19 and other similar health crisis.

The proposed model has been aimed to predict stock market signals by designing an accurate model. In this sense, the stock market is analysed by the technical analysis of Japanese Candlestick, which is combined by the following meta heuristic algorithms: support vector machine (SVM), meta-heuristic algorithms, particle swarm optimization (PSO), imperialist competition algorithm (ICA) and genetic algorithm (GA).

In addition, among the developed algorithms, the most effective one is chosen to determine probable sell and buy signals. Moreover, the authors have proposed comparative results to validate the designed model in this study with the same basic models of three articles in the past. Hence, PSO is used as a classification method to search the solution space absolutelyand with the high speed of running. In terms of the second model, SVM and ICA are examined by the time. Where the ICA is an improver for the SVM parameters. Finally, in the third model, SVM and GA are studied, where GA acts as optimizer and feature selection agent.

Results have been indicated that, the prediction accuracy of all new models are high for only six days, however, with respect to the confusion matrixes results, it is understood that the SVM-GA and SVM-ICA models have correctly predicted more sell signals, and the SCM-PSO model has correctly predicted more buy signals. However, SVM-ICA has shown better performance than other models considering executing the implemented models.

In this study, the authors to analyze the data the long length of time between the years 2013–2021, makes the input data analysis challenging. They must be changed with respect to the conditions.

In this study, two methods have been developed in a candlestick model, they are raw based and signal-based approaches which the hit rate is determined by the percentage of correct evaluations of the stock market for a 16-day period.

This study explores whether religion plays an important role in corporate poverty alleviation. Religious atmosphere affects managers' attitude towards corporate social responsibility (CSR) and then influences corporate poverty alleviation. This study first examines the impact of religious atmosphere on corporate poverty alleviation and then investigates whether formal institutions, such as law enforcement environments and ownership, influence the relationship between religious atmosphere and corporate poverty alleviation behavior.

In 2016, the Chinese government initiated a nationwide campaign aiming to eliminate poverty in China by 2020. The authors conduct empirical tests with data on Chinese listed firms from 2016 to 2020. The religious atmosphere is measured by the number of Buddhist monasteries and Taoist temples within a certain radius around Chinese listed firms' registered addresses. The authors adopt the ordinary least squares (OLS) method for regression and take the two-stage least squares (2SLS) method to address the endogeneity issue.

The results show a positive relationship between religious atmosphere and corporate poverty alleviation donations. Law enforcement attenuates the positive association between the religious atmosphere and corporate poverty alleviation donations. Religion and corporate poverty alleviation donations have a more positive association for non-state-owned enterprises (non-SOEs) than for state-owned enterprises (SOEs).

The authors' findings have important implications. First, this study inspires incorporating the ethical value of traditional culture, such as religion, into CSR. Second, the findings imply that informal institutions have a greater impact on corporate decision-making when formal institutions are weak, suggesting that informal institutions should be emphasized when promoting CSR in countries where formal institutions are relatively weak. The study investigates only religious influence on corporate poverty alleviation based on Buddhism and Taoism, but the authors do not examine the impacts of other religions. Future research may examine the relationships between other religions and corporate poverty alleviation in China.

This study illustrates the positive role played by religion in promoting CSR by relating religious atmosphere to corporate poverty alleviation. It fills the research gap between religion and CSR and also contributes to the literature on determinants of corporate poverty alleviation.

Highly committed, motivated and engaged employees assure organizational success and competitiveness. The study aims to examine the association between human resource development (HRD) practices and employee engagement with organizational commitment as a mediating variable.

Data were collected from 760 employees of 13 star-rated hotels comprising 5 (five-star) and 8 (four-star). The data supported the hypothesized relationships. Structural equation modeling was used to evaluate the proposed model and hypotheses. Construct validity and reliability were established through confirmatory factor analysis.

The results indicate that HRD practices and affective commitment are significantly associated. HRD practices and continuance commitment were shown to be non-significantly associated. HRD practices and normative commitment were shown to be non-significantly associated. Employee engagement and organizational commitment are significantly associated. The results further show that organizational commitment mediates the association between HRD practices and employee engagement.

The generalizability of the findings will be constrained due to the research's hotel industry focus and cross sectional data.

The study's findings will serve as valuable pointers for stakeholders and policymakers of the hotel industry in the adoption, design and implementation of proactive HRD interventions to keep highly engaged and committed employees for organizational competitiveness and sustainability.

By evidencing empirically that organizational commitment mediates the nexus between HRD practices and employee engagement, the study extends the literature.