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This paper explores the way in which industrial pollution has been expressed in the narrative accounts of nature, landscape and industry by William Gilpin in his 18th-century picturesque travel writings. A positive description of pollution is generally outdated and unacceptable in the current society. The authors contrast his “picturesque” view with the contemporary perception of industrial pollution, reflect on these early accounts of industrial impacts as representing the roots of impression management and use the analysis to inform current accounting.

The research uses an interpretive content analysis of the text to draw out themes and features of impression management. Goffman's impression management is the theoretical lens through which Gilpin's travel accounts are interpreted, considering this microhistory through a thematic research approach. The picturesque accounts are explored with reference to the context of impression management.

Gilpin's travel writings and the “Picturesque” aesthetic movement, it appears, constructed a social reality around negative industrial externalities such as air pollution and indeed around humans' impact on nature, through a lens which described pollution as adding aesthetically to the natural landscape. The lens through which the picturesque tourist viewed and expressed negative externalities involved quite literally the tourists' tricks of the trade, Claude glass, called also Gray's glass, a tinted lens to frame the view.

The paper adds to the wealth of literature in accounting and business pertaining to the ways in which companies socially construct reality through their accounts and links closely to the impression management literature in accounting. There is also a body of literature relating to the use of images and photographs in published corporate reports, which again is linked to impression management as well as to a growing literature exploring the potential for the aesthetic influence in accounting and corporate communication. Further, this paper contributes to the growing body of research into the historical roots of environmental reporting.

While the theory and practice of open innovation networks are flourishing, green innovation in manufacturing small and medium-sized enterprises (SMEs) is stagnant. This study explores the mechanism driving green innovation in manufacturing SMEs under open innovation networks based on the role of innovation platforms' relational governance.

A quantitative study was conducted using questionnaires to collect data from 270 manufacturing SMEs in Zhejiang Province and employing a structural equation model to test the developed hypotheses.

The results revealed that innovation platforms' relational governance positively affects green innovation in manufacturing SMEs. Furthermore, the collaborative innovation atmosphere and risk perception mediate this relationship through a respective mediating role and a chain-mediating role.

This study is the first to empirically investigate the mechanism of the influence of innovation platforms' relational governance on green innovation in manufacturing SMEs, provide a new perspective for understanding the antecedents of green innovation under open innovation networks, and expand the theoretical research on open innovation management.

The purpose of this study is to add new insights into the discussion of how a city’s destination marketing organization (DMO) can apply operand resources to act upon its operant resources to create, market and manage a unique brand over time.

This study uses an abductive approach to advance understanding of how to execute a branding strategy that evolves over time while strategically curating its unique and valued resources. This understanding is based on an in-depth review of Louisville’s branding journey, including written documents and interviews with people involved in building the branding strategy.

This paper presents a model to help destinations focus on how to create, market and manage the delivery of a branded ecosystem that capitalizes on its resources. This study adds new insights into how DMOs can curate a destination’s resources into an ecosystem that delivers its brand promise over time.

This study introduces the idea of ecotopes to expand an understanding of tourism ecosystems, presents the concept of a customer journey to depict a destination’s branding strategy, incorporates Barney's resource based theory (Barney and Clark, 2007) into the process of creating a destination’s brand and applies Barnard’s (1938) classic acceptance theory of authority to explain how DMOs can execute a destination’s branding strategy.

The World Heritage Convention has reached a milestone, and this year, in 2022, it is celebrating its 50th anniversary. The aim of this article is to review whether and how the goals of the strategic action plan (SAP) for the Implementation of the World Heritage Convention (2012–2022) have been reached.

This article starts by considering the outcomes for three of the SAP goals, dealing with protection and management; the credibility of the World Heritage List and sustainable development, using additional information from the final implementation report of the SAP (UNESCO, 2021a), which provides key performance indicators and the implementation status for each goal and associated outcomes. This article then compares and contrasts available data, trends and examples to provide more in-depth analyses of the implementation of the three goals. Data have been gathered from my own research and from the work of other academics and practitioners.

The article finds several key positive changes, including the recent revisions of the Operational Guidelines to include provisions from the 2015 UNESCO Policy on World Heritage and Sustainable Development. However, a number of concerning or worsening trends relating to the protection and management of the World Heritage List, its increasing lack of credibility and sustainable development make it difficult to conclude that the implementation of the goals has been positive. The article concludes with suggestions for addressing these issues.

This paper fills a gap, as not much has yet been published on the state of implementation of the Convention at 50 years old.

The general attitude of the ancient theatre conservation strategies and policies is still concerned primarily with their architectural physical appearance without considering their authentic scientific acoustical qualities. The paper attempts to illustrate and discuss how to enhance their acoustic heritage to arouse the audience's interest and needs. Thus, supporting their reconstruction based on recent acoustical research and community needs-related concerns and opportunities for ancient theatre's modern use.

It is based on reviewing the main issues related to reconstruction in the international charters and conventions and how to infuse ancient theatres with their full role. It discusses the dilemma and debates regarding the theatre stage wall, colonnade (portico) restoration and anastylosis. Is it sufficient enough to recover the theatre sound volume? Or to rethink for full physical reconstructions of these missing related acoustical theatre architectural elements to their original level and layout as in ancient times in parallel to their virtual reconstruction?

The cultural significance of the authentic theatre's acoustical qualities needs to reform the conservation strategies and policies for a more flexible and resilient approach. It should be postulated, re-examined and advocated parallel to their 3D virtual reconstruction in the related international charters and conventions.

The paper's implications are not immediate; it is far-reaching. It suggests the importance of acoustics in analysing historic theatre performance venues and reforming conservation strategies and approaches. This issue is especially critical for architects, conservators, the heritage community and the public audience.

Recommendations are made for potential bold reconstruction actions that may be taken to achieve further sustainability, comfort, and permeability in modern theatre-use performances. Their physical reconstruction for improving the performance of contemporary theatre use regarding retaining the acoustic cultural significance should be more flexible and resilient in the charters.

Management innovation is one of the most vital practices underpinning economic growth and is considered to be one of the fundamental components of gaining a superior business position in market conditions that are continually fluctuating. Drawing upon neo-institutional theory as well as absorptive capacity, the current empirical study unpacks the relationships between external institutional forces (i.e. regulative, mimetic and normative pressures) and management innovation through investigating the role of absorptive capacity as a mediator.

The research model is tested using survey data from Australian organisations. The study used Partial Least Squares (PLS), a component-based structural equation modelling (SEM) method, in order to perform the data analysis.

The results confirm that the various dimensions of institutional forces have diverse influences on management innovation. The authors found mimetic and normative pressures have positive influences on realised and potential absorptive capacity of an organisation. In addition, realised absorptive capacity mediates the relations between institutional forces and management innovation.

Dissimilar to preceding studies, this research shows that organisations not only innovate to pursue higher performance but sometimes strive for legitimacy. In addition, the significant associations between absorptive capacity and management innovation and the mediation role clearly signify that institutional forces and absorptive capacity play significant roles in the adoption of management innovation.

The purpose of this study is to examine the corruption prevalent in the distribution of COVID-19 palliatives during the lockdown and movement restrictions in the country. This study seeks to analyse the current state of corruption in the distribution of COVID-19 palliatives and public health facilities in Nigeria while also providing a legal insight and strategic blueprint to combat corruption. To this end, this study will address the current legal framework for combating corruption and build upon this to formulate a working strategy for tackling corruption in the future.

Using a doctrinal legal research methodology, this study draws upon existing literature, tertiary data sources and information from the Nigeria Centre for Disease Control. The collected data is analysed and compared with current literature to identify key findings. Rent-seeking and utilitarian theories of the law were examined to guide this study. This study offers useful insights into combating corruption. The use of this method is justified, as it enhances the credibility of the findings on the importance of strategies for future emergencies. This legal research approach is consistent with the law and can be easily verified. The empirical aspect of this study involved a survey of multidimensional health-care and economic data set of 36 states in Nigeria plus the Federal Capital Territory on COVID-19 in Nigeria. A survey linearised regression model was estimated to determine the influence of government revenue and public health-care facilities in the control of the virus spread in Nigeria.

This study reveals the need for emphasis on the imperative of combating corruption in the distribution of COVID-19 palliatives and establishing economic resilience through transparent and accountable practices, supported by legal frameworks.

Rent-seeking and utilitarian theories of law are evaluated because of their impacts on combating corruption. The limitation of this study is the intricacy of gathering data on COVID-19 palliatives corruption in Nigeria because of secrecy and the absence of reliable data on the subject.

Estimating the exact number of stolen palliatives and their fiscal impact on Nigeria's economy proves to be a formidable task because of the covert nature of corruption. This study equips policymakers in Nigeria with a better understanding of the legal challenges posed by corruption in the health care sector and provides an effective strategy to combat it.

The lack of reliable data on the extent of palliative theft hinders the ability of lawmakers to enact effective legislation and strategies for combating corruption in the distribution of COVID-19 palliatives and addressing future emergencies in Nigeria. The policy implications of this study can assist policymakers in Nigeria and other countries in formulating measures to combat corruption in the distribution of COVID-19 palliatives and other future emergencies. Furthermore, it recommends the overhaul of anti-corruption laws and mechanisms in Nigeria to ensure effective measures against corruption.

In conclusion, this study contributes to knowledge by proposing a legal model centred on people's participation to enhance transparency and accountability in future palliative distribution processes. This study recommends legal strategies that can effectively address corruption in future emergencies or shocks. This study proposes a strategic blueprint to tackle corruption in the future. This blueprint includes an analysis of existing laws and regulations, as well as potential policy changes and legislative reform. This study also includes recommendations for improved enforcement and oversight mechanisms and for improved public awareness and education. As part of this, this study considers the potential for public–private partnerships to increase transparency and accountability in public health and health-care services.

This study aims to analyse the strategic moves used by major tobacco corporations to thwart the ratification of the World Health Organization’s Framework Convention on Tobacco Control (FCTC) in Brazil.

The authors conducted a detailed historical case study spanning 1988–2005 and encompassing the period leading up to Brazil’s FCTC ratification. The authors collected qualitative data from various sources to triangulate and develop a comprehensive historical account.

The historical analysis identified three distinct phases. First, the acquisition of a Brazilian cigarette factory, Souza Cruz, by British American Tobacco dramatically altered power dynamics, strengthening the position of the tobacco industry. The second phase regards the era of dictatorship and the efforts of various actors advocating against smoking and the tobacco industry. The third phase involved Brazil’s re-democratisation and the challenges of securing FCTC ratification, during which fierce industry opposition had to be overcome. Throughout these phases, the authors identified four key strategies used by multinational corporations (MNCs) in Brazil to uphold unsustainable practices and products that contradicted public interests instead of reforming them: shaping collective memory, dissimulation, re-presentation and redirecting attention.

This study contributes to critical international business research on emerging economies by examining how Brazil’s position in the global capitalist system has influenced its dependency and how MNCs produce and maintain cycles of poverty and unsustainable practices through the exploitation of power dynamics within the country.

The purpose of this qualitative, single-case study was to explore the development of Jamaica’s maritime education and training (MET) curriculum within the local education context. In this research, the story of the development and sustainability of the local MET curriculum in its 40-year journey from 1980 to present (post 2020), as communicated by various maritime stakeholders and archival documents, is chronicled.

The study utilized a qualitative orientation and was an embedded single-case study in its design. The entire local MET institution community and those legislatively and operationally allied to its sustained viability constituted the general population of this study. Non-probability sampling techniques were used to arrive at a maximum variation sample. Three sources of data were used in this study: individual interviews, focus group discussions and documents.

The Jamaican (local) MET curriculum was the brainchild of local perspicacity that was empowered by international benevolence. It was developed to satisfy market demands that existed at the time of its inception. These market requirements of the maritime industry are what impacted the development of the local MET curriculum over four decades. Several other factors led to the sustained viability of the local MET curriculum. These included the ability of the local MET curriculum to meet direct market needs and maintain its fitness for purpose.

It is the view of the researcher that the findings of this study were limited by the fact that the voices of current students and employers from the four decades of the curriculum's existence are not represented in this initial study. The perspectives from these two sources would have broadened the description presented in this study.

This research has shown that specialized higher education (HE) institutions are better served in their business when they maintain a symbiotic relationship with the industry for which they are producing graduates.

The treatment of HE as a service industry has gained traction globally. This would suggest that ‘product placement' in specialized HE is important to the growth, development and longevity of that course of study within the society in which it exists.

There is a dearth of national research on Jamaica's four-decades-old MET curriculum and the elements that lend to the sustained viability of same. This discussion of sustainability of the MET curriculum will benefit maritime educators and policymakers, who must continue to hone this curriculum so that it is fit for purpose. The study will also identify some of the elements of a sustainable, specialized HE curriculum. The elements identified herein can serve as exemplars and conceptual starting points for other contexts where the discussion of the sustainability of curriculum needs to be had.

Safety climate plays an important role in the high-risk construction industry. Advances have been made in the understanding of construction safety climate in terms of four interrelated themes, specifically, its definition, measurement, antecedents and consequences. However, knowledge remains fragmented as the studies are scattered, and a systematic review covering these four themes is lacking. To address this research gap, this study aims to perform a systematic literature review of construction safety climate literature regarding the four themes.

Following the Preferred Reporting Items for Systematic Review and Meta-Analyses (PRISMA) protocol guidelines, 178 eligible articles were obtained. This study provided thematic analysis of the 178 papers to identify what is known and what is not yet fully known regarding the four themes of construction safety climate. This study also conducted a descriptive analysis to identify the influential scholars, keywords, theories and research methods used by the literature, and finally presented an integrative framework directing future research.

The literature has not reached a consensus on the definition and measurement of construction safety climate. While it has identified the impact of safety climate on both behavioral and accident consequences, it has paid less attention to the antecedents and their underlying mechanisms regarding safety climate. Fang D. and Lingard H. are identified as the most influential authors in this field. “Questionnaire” and “safety behavior” are the keywords most closely related to safety climate. Unfortunately, the existing evidence for the causal relationships between safety climate and its antecedents and consequences is weak, as many studies lack clear theoretical substance, use a concurrent research design and focus only on individual-level climate perceptions. Finally, to support the development of construction safety climate around the four themes, potential research directions and research methods supporting them are illustrated.

This review makes contributions by integrating existing construction studies covering its definition, measurement, antecedents and consequences. This review also makes contributions to specific themes: no review exists on the antecedents of construction safety climate, and this review fills that gap; with regard to consequences, the existing reviews focus either on safety outcomes or safety behavior, but this review included both of them and further elaborated the different theories underpinning the relationships between safety climate and them. It is hoped that this systematic review will be helpful to the research community toward developing a nomologic network and promoting knowledge integration with respect to construction safety climate.