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This study aims to disclose the antecedent factors for predicting support for cruise tourism in the Bahamas. It investigated the relationship between residents’ support for cruise tourism and the four indicators that were the positive/negative impact of cruise tourism on the community, perceived conflicts in sharing information and concerns about the COVID-19 pandemic.

Using 278 surveys of local residents near major cruise ports in the Bahamas, this study identified the salient variables in tourism impact and conflict factors. The survey questionnaire was adapted and developed from relevant studies and modified to suit the context of cruise tourism.

The results revealed that residents’ perceived conflict was insignificantly associated with their support for cruise tourism. In contrast, their concerns about COVID-19 and perceptions of the positive and negative cruise tourism impacts were statistically significant in predicting the likelihood of support for tourism.

This study suggests implications for enhancing the long-term growth of the cruise industry, which is vulnerable to environmental threats such as Covid-19.

This paper investigated the relationship between intellectual capital (IC)/its components, and the business performance of Vietnamese small and medium enterprises (SMEs).

The panel data set was obtained from the Vietnam SME database. Using the value-added intellectual coefficient (VAIC) approach for IC measurement, this paper employs various panel data estimation approaches, including fixed effects (FE) and the generalized method of moments (GMM), to examine the relationship between IC and the financial performance of SMEs in Vietnam.

The result suggests that the value creation activities of SMEs in Vietnam mainly occur on the basis of physical and financial capital. In other words, the findings indicate that Vietnamese SMEs mainly depend on physical and financial capital to profit: they have not fully utilized their human capital and structural capital, two main components of IC for value creation.

The results underline the urgency of effective management of tangible and IC to boost the utilization of human and structural capital to increase the profitability of Vietnamese SMEs. The results lead to suggesting a series of policy recommendations to achieve the objective.

This paper is the first to examine the relationship between IC and the financial performance of SMEs in Vietnam, contributing to the literature on IC in emerging countries.

Generation Z will be the leading consumer group in the future. Using convenience stores, the study provides an in-depth analysis on Gen Z’s current experience and future expectations from retail stores. The study further highlights the differences between Gen Z’s perception of convenience stores across three different regions – the USA, South Korea and Japan.

This study conducted a series of in-depth, semi-structured interviews with 36 Gen Z participants from the USA (12), South Korea (11) and Japan (13). All interviews were first coded based on a preselected list of themes and were further coded with new themes that emerged from exploratory coding.

Each regional cohort varied in terms of how they experienced and what they expected from convenience stores. US participants showed negative or utilitarian attitudes toward convenience stores, whereas South Korean participants had a positive, personal attachment to them. In comparison, Japanese participants had a relatively neutral attitude. However, all three groups showed a common preference for smart technology and health concerns surrounding convenience store foods.

Convenience store chains should consider the cultural nuances when designing future services. The chains should further strive to remove the health concerns about the foods provided at the stores and design smart technologies that enhance user experience.

The present study broadens the knowledge in this budding consumer segment where current research is limited. It further sheds light on the variance among Gen Zers across different cultural contexts.

The study examines the IPO resilience grounded on the firm’s intrinsic factors.

We examine the association of IPO performance and post-listing firm’s performance with issuers' pre-listing financial and qualitative traits using panel data regression.

IPOs floated in the Indian market from July 2009 to March 31, 2022, evince the notable influence of issuers' pre-IPO fundamentals and legitimacy traits on IPO returns and post-listing earning power. Where the pandemic’s favorable impact is discerned on the post-listing year earning power of the issuer firms, the loss-making issuers appear to be adversely affected by the Covid disruption. Perhaps, the successful listing equipped the issuers with the financial flexibility to combat market challenges vis-à-vis failed issuers deprived of desired IPO proceeds.

High initial returns followed by a declining pattern substantiate the retail investors to be less informed vis-à-vis initial investors, valuers and underwriters, who exit post-listing after profit booking. Investing in the shares of the newly listed ventures post-listing in the secondary market can shield retail investors from the uncertainty losses of being uninformed. The IPO market needs stringent regulations ensuring the verification of the listing valuation, the firm’s credentials and the intent of utilizing IPO proceeds. Healthy development of the IPO market merits reconsidering the listing of ventures with weak fundamentals suspected to withstand the market challenges.

Given the tremendous rise in the new firm venturing into the primary market and the spike in IPOs countering the losses immediately post-opening, the study examines the loss-making and young firms IPOs separately, adding novelty to the study.

This paper examines the relationship between tax avoidance and accounting comparability. The authors argue that aggressive tax behavior impairs the comparability of financial statements by altering the accounting function, which maps economic events into accounting data.

The empirical analysis is based on a large sample of United States (US) firms. The authors use raw and industry-adjusted effective tax rates (ETRs) to proxy tax avoidance. The authors use the measure of accounting comparability developed by De Franco et al. (2011), which aims to capture the similarity of the accounting function.

The authors find that firms with more aggressive tax avoidance strategies have substantially lower accounting comparability. The evidence also shows that the negative effect of tax avoidance on accounting comparability is driven by firms with aggressive tax planning strategies beyond the industry norm. Furthermore, using an alternative measure of accounting comparability as a function of pre-tax income, the authors continue to find evidence of the negative effect of tax avoidance behavior. Importantly, this provides evidence that the effect of aggressive tax planning is not limited to the reported tax expense, but affects the comparability of the overall financial reporting system.

The authors identify a new potential cost of tax aggressive activities, being the loss of accounting comparability as driven by tax aggressive activities. The results contribute to the literature on the costs of tax avoidance and on the determinants of accounting comparability.

This paper aims to concentrate on recent innovations in flexible wearable sensor technology tailored for monitoring vital signals within the contexts of wearable sensors and systems developed specifically for monitoring health and fitness metrics.

In recent decades, wearable sensors for monitoring vital signals in sports and health have advanced greatly. Vital signals include electrocardiogram, electroencephalogram, electromyography, inertial data, body motions, cardiac rate and bodily fluids like blood and sweating, making them a good choice for sensing devices.

This report reviewed reputable journal articles on wearable sensors for vital signal monitoring, focusing on multimode and integrated multi-dimensional capabilities like structure, accuracy and nature of the devices, which may offer a more versatile and comprehensive solution.

The paper provides essential information on the present obstacles and challenges in this domain and provide a glimpse into the future directions of wearable sensors for the detection of these crucial signals. Importantly, it is evident that the integration of modern fabricating techniques, stretchable electronic devices, the Internet of Things and the application of artificial intelligence algorithms has significantly improved the capacity to efficiently monitor and leverage these signals for human health monitoring, including disease prediction.

This study presents a systematic literature review (SLR) of the interdisciplinary literature on drones in last-mile delivery (LMD) to extrapolate pertinent insights from and into the logistics management field.

Rooting their analytical categories in the LMD literature, the authors performed a deductive, theory refinement SLR on 307 interdisciplinary journal articles published during 2015–2022 to integrate this emergent phenomenon into the field.

The authors derived the potentials, challenges and solutions of drone deliveries in relation to 12 LMD criteria dispersed across four stakeholder groups: senders, receivers, regulators and societies. Relationships between these criteria were also identified.

This review contributes to logistics management by offering a current, nuanced and multifaceted discussion of drones' potential to improve the LMD process together with the challenges and solutions involved.

The authors provide logistics managers with a holistic roadmap to help them make informed decisions about adopting drones in their delivery systems. Regulators and society members also gain insights into the prospects, requirements and repercussions of drone deliveries.

This is one of the first SLRs on drone applications in LMD from a logistics management perspective.

The current research aims to analyze the literature to determine its strengths and weaknesses and extract the required information, which will be used to identify the characteristics of the highly competitive organization (HCO), define it and identify the HCO's critical success factors (CSFs). Finally, the future research agenda will be proposed.

A multiple stages research methodology was used to fulfill the research objectives. The research started with the systematic literature review (SLR). Then, focus group discussions and Pareto analysis were used to fulfill research objectives.

Eleven points were identified in the research to represent the characteristics of the HCO. Then, the HCO was defined based on the elements of these points. Moreover, the vital few CSFs to successfully implement many research scopes were identified. Then, the CSFs of the HCO was generated based on these vital few CSFs.

The main limitation of the current research is the literature sample size. A larger sample selection could enrich the generated lists with many other CSFs.

Many implications points were highlighted in this research which showed the importance of the current research for academic and practical audiences.

The SLR process showed that the reviewed literature lacked a consolidated list of the HCO characteristics and a clear definition of the HCO. Moreover, the reviewed literature lacked a unified list of the HCO CSFs. Therefore, the current research approach is novel and original.

Drawing on the conservation of resources theory, the present study aims to design and explore the influence of abusive supervision and coworker incivility on turnover intention among frontline employees (FLEs). Besides the mediating effects of work stress between abusive supervision and turnover intention, coworker incivility and turnover intention also be explored.

Data from 311 FLEs are collected by a self-administered structured questionnaire and analyzed by confirmatory factor analysis and structural equation model.

The empirical results established that abusive supervision and coworker incivility significantly predicts work stress and work stress significantly predicts turnover intention. Abusive supervision significantly predicts a positive relationship with turnover intention, whereas coworker incivility with turnover intention is vis-à-vis. Besides, abusive supervision and coworker incivility significantly predict turnover intention via work stress. The study further illustrated the control variables, e.g. education, experience, and proactive personality of FLEs.

The study finds abusive supervision and coworker incivility as stressors in the emerging economy for FLEs. However, coworker incivility on turnover intention cannot predict as expected because the roles of the supervisor and coworker are different in this context.

The continuous support of supervisors and coworkers can reduce the stress and consequences of reducing the intention of turnover of FLEs. The concerns can enhance their support by using respect and credit for work, maintaining privacy, providing proper feedback, being sensible to the performance, and entitlement to any achievement. They also suggest ensuring a work environment of privacy, fair treatment, importance to suggestions, and ascertaining punishment for any colleague's mistreatment.

The frontliners always contribute a large pie of output for any organization. Supervisors and coworkers impact the day-to-day life of FLEs.

As a study on FLEs in the context of evolving economy, the investigation fulfills the inconsistencies of the previous result with the mediating role of work stress with a strong theoretical base.

The purpose of this study is to reveal the research trends in guest experiences of service robots in the hospitality industry.

In this study, a review was carried out on the Web of Science (WoS) database with the assistance of bibliometric analysis techniques. Cluster analysis was also employed for this to group important data to determine the relationships and to visualize the areas in which the studies are concentrated. The thematic content analysis method was used to reveal on which customer experiences and on which methods the focuses were.

On the subject of experiences of service robots, the greatest number of publications was in 2021. In terms of country, China has come to the fore in the distribution of publications. As a result of thematic content analysis, it was determined that the leading factor was the main dimension of emotional experience. In terms of sub-dimensions, social interactions attracted more attention. Most of the studies discussed were not based on any theory. Apart from these, the Technology Acceptance Model (TAM), the Service Quality Model (SERVQUAL) and Perceived Value Theory (PVT) were featured more prominently among other studies.

In this study, only the WoS database was reviewed. In future studies, it would be possible to make contextual comparisons by scanning other databases. In addition to quantitative research designs, social dimensions may be examined in depth following qualitative research methods. Thus, various comparisons can be made on the subject with mixed-method research designs. Experimental research designs can also be applied to where customers have experienced human-robot interactions (HRIs).

In the hospitality industry, it is critical to uncover every dimension of guests' robot acceptance. This study, which presents the current situation on this basis, guides future projections for the development of guest experiences regarding service robots in the hospitality industry.