Search results

This study aims to identify factors affecting travellers' behavioural intentions regarding beach destinations in Bangladesh. The study also examines how destination experience and satisfaction mediate the nexus between destination service factors and travellers' behavioural intentions.

A self-administered survey was carried out to gather data from 375 people who had visited the beaches in Cox's Bazar. Data were examined using partial least squares structural equation modelling (PLS-SEM) to evaluate the hypotheses.

The destination experience mediates the relationship between destination service factors and complaint intention but does not mediate the relationship between destination service factors and word of mouth (WOM). Moreover, destination satisfaction mediated the relationship between destination service factors and WOM, along with complaint intention.

This study's findings can be utilised by the Bangladeshi destination management to increase the number of tourists by instituting and maintaining improved destination service features in popular tourist destinations.

This is one of few studies on beach tourism destinations in Bangladesh that comprehensively overviews destination service factors and their influence on tourists' behavioural intentions, with a special emphasis on the mediating roles of destination experience and destination satisfaction.

The fluctuations that occurred between the power requirements have shown a higher range of voltage regulations and frequency. The fluctuations are caused because of substantial changes in the energy dissipation. The operational efficiency has been reduced when the power grid is enabled with the help of electric vehicles (EVs) that were created by the power resources. The model showed an active load matching for regulating the power and there occurred a harmonic motion in energy. The main purpose of the proposed research is to handle the energy sources for stabilization which has increased the reliability and improved the power efficiency. This study or paper aims to elaborate the security and privacy challenges present in the vehicle 2 grid (V2G) network and their impact with grid resilience.

The smart framework is proposed which works based on Internet of Things and edge computations that managed to perform an effective V2G operation. Thus, an optimum model for scheduling the charge is designed on each EV to maximize the number of users and selecting the best EV using the proposed ant colony optimization (ACO). At the first, the constructive phase of ACO where the ants in the colony generate the feasible solutions. The constructive phase with local search generates an ACO algorithm that uses the heterogeneous colony of ants and finds effectively the best-known solutions widely to overcome the problem.

The results obtained by the existing in-circuit serial programming-plug-in electric vehicles model in terms of power usage ranged from 0.94 to 0.96 kWh which was lower when compared to the proposed ACO that showed power usage of 0.995 to 0.939 kWh, respectively, with time. The results showed that the energy aware routed with ACO provided feasible routing solutions for the source node that provided the sensor network at its lifetime and security at the time of authentication.

The proposed ACO is aware of energy routing protocol that has been analyzed and compared with the energy utilization with respect to the sensor area network which uses power resources effectively.

This study aims to analyze the development of digital market characteristics particularly focusing on how the strategic choices of platforms are not fully reflected in pricing. In addition, the implications for the development of theories of harm are investigated to explore the necessity of a relevant market definition in assessing infringement and evaluating the adequacy of Indonesian competition law.

This study is a legal analysis that uses statutory approaches, cases, comparative law and the development of theories of harm in digital mergers. The case approach is conducted by analyzing three cases decided by the Indonesia Business Competition Supervisory Commission. This approach provides insight into the response of Komisi Pengawas Persaingan Usaha concerning the merger and acquisition cases in the digital era as well as the provision of different analyses in conventional markets. However, competition can be potentially damaged in digital markets and a comparative law approach is taken by analyzing digital merger cases decided by authorities in other countries.

Results reveal that the digital market has created a “relevant market” that is challenging and blurred due to multi-sided network effects and consumer data usage characteristics. Platform-based enterprises’ prices fluctuate due to the digital market’s network effect and consumer data statistics. Smartphone prices depend on the number of apps and consumer data. Neoclassical theory focusing on product markets and location applied in Indonesia must be revised to establish a relevant digital economy market. To evaluate digital mergers, new harm theories are needed. The merger should also protect consumer data. Law Number 27 of 2022 on Personal Data Protection and Government Regulation on the Implementation of Electronic Systems and Transactions protects online consumers, a basic step in due diligence for digital mergers. The Indonesian Government should promptly strengthen the notion of “relevant markets” in the digital economy, which could lead to fair business competition violations like big data control. Notify partners or digital merger participants of the accessibility of sensitive data like transaction history and user location.

The development of digital market characteristics has implications for developing theories of harm in digital markets. Indonesian competition law needs to develop such theories of harm to analyze the potential for anticompetitive digital mergers in the digital economy era.

An increasing number of Danish municipalities wish to minimize tax avoidance due to profit shifting in their public procurement. To facilitate this effort, this study aims to develop a firm-level indicator to assess the potential risk of profit shifting (PS-risk) from Danish subsidiaries of multinational corporations to subsidiaries in low-tax jurisdictions.

Drawing from previous research, PS-risk is assumed to depend on the maximum difference in the effective corporate tax rate between the Danish subsidiary and other subsidiaries under the global ultimate owner, in conjunction with the tax regulations relevant to profit shifting. The top 400 contractors in Danish municipalities from 2017 to 2019 are identified and their relative PS-risk is estimated by combining information about corporate ownership structure with country-specific information on corporate tax rates, tax regulations and profit shifting from three independent data sets.

The PS-risk estimates are highly significantly positively correlated across the data sets and show that 17%–23% of the total procurement sum of the Danish municipalities has been spent on contracts with corporations having a medium to high PS-risk. On average, PS-risk is highest for large non-Scandinavian multinational contractors in sectors such as construction, health and information processing.

Danish public procurers may use the indicator to screen potential suppliers and, if procurement regulations permit, to ensure high-PS-risk bidders document their tax practices.

The PS-risk indicator is novel, and to the best of the authors’ knowledge, the analysis provides the first estimate of PS-risk in Danish public procurement.

The authors' research examines how negative electronic word-of-mouth (e-WOM) alters focal customers' post-recovery justice perceptions and attitudes to determine their future behavior with the service provider. Specifically, this paper develops and tests a conceptual model to investigate how negative e-WOM alters focal customers' perceptual and attitudinal outcomes after the service recovery experience. It also examines the post-recovery effect of negative e-WOM on focal customers’ willingness to patronize the service after their recovery experience.

To test the hypotheses, two pretests and two experimental studies with created scenarios in the retail context were conducted.

The authors' findings reveal that services are judged during and well beyond failure and recovery occurrences. To maintain a loyal customer base, service managers should develop processes that address service complaints both within and beyond the service consumption stage. The authors also find that despite a favorable recovery, focal customers gravitate toward the failure experience and develop unfavorable attitudes toward the service provider, leading to likely defections.

The authors' research demonstrates the persuasive power of negative e-WOM at the post-service recovery stage, making a unique contribution to the service recovery literature. This research also contributes to the persuasive effect of negative e-WOM, demonstrating message context as a boundary condition of negative e-WOM effects. In general, the authors' work highlights the importance of understanding the psychological processes involved in eliciting the persuasive influence of negative e-WOM in the post-service recovery stage that may lead to the defection of “so-called” successfully recovered customers.

Although researchers have long recognized the importance of participating organizations’ (POs) relational behavior for mega construction projects (MCPs) performance, relational behavior may not be executed by POs without effective leadership from project owners. However, little is known about the mechanisms linking owners’ leadership styles to POs’ relational behavior. This study draws on full range leadership theory and role theory to examine the relationships between owners’ leadership styles (i.e. transformational and transactional) and relational behavior. POs’ role orientations (i.e. normative and economic) are considered as potential mediators.

Data were collected from 175 managers deeply involved in MCPs. Hierarchical regression model and bootstrapping methods were performed on the data to examine the direct effects of owners’ leadership on POs’ relational behavior and the mediating effects of POs’ role orientations.

The results revealed that both owners’ transformational and transactional leadership positively affect POs’ relational behavior, despite the former being higher than the latter, and indirectly influence relational behavior via POs’ normative and economic role orientation, respectively.

This study provides a clear picture of how owners’ leadership can motivate POs’ relational behavior to achieve high-quality inter-organizational relationships in MCPs. The findings can guide owners’ top manager selection by prioritizing those with transformational leadership, which is beneficial to achieving high-level relational behavior of POs. The results also imply that owners should pay greater attention to cultivating POs’ normative role orientation by encouraging teamwork and open communication to enhance their implementation of relational behavior.

Unlike previous research focusing more on intra-organizational leader–follower relationship within one PO, this study is one of the first to empirically confirm owners’ leadership as a critical antecedent of POs’ relational behavior, thus enhancing the theoretical understanding of inter-organizational relationship management in MCPs. Based on role theory, this study considers a novel organizational psychology mechanism, i.e. POs’ role orientations, as the mediator to unravel how owners’ leadership affects POs’ relational behavior, which was rarely invoked in MCP leadership literature.

The Heating, Ventilation and Air Conditioning (HVAC) system is a significant energy consumer in built environments, and the building energy consumption could be minimised by optimising HVAC controls. Hence, this paper aims to investigate the applicability of Variable Refrigerant Flow (VRF) air conditioning systems for optimising the indoor comfort of buildings in Sri Lanka.

To address the research aim, the quantitative approach following the survey research strategy was deployed. Data collected through questionnaires were analysed using descriptive statistical tools, including Mean Rating (MR), Relative Important Index (RII) and Standard Deviation (SD).

The findings revealed that VRF systems are popularly used in Sri Lankan apartment buildings. Furthermore, energy efficiency and comfort were recognised as the most significant top-ranked benefits, while ventilation issues and initial cost were recognised as significant challenges. Moreover, the allocation of trained technicians and provision of proper ventilation through a Dedicated Outdoor Air System (DOAS) were highlighted as applicable mitigation strategies for the identified challenges in VRFs.

The study recommends VRF systems as a suitable technology to ensure energy efficiency, reduce GHG emissions and achieve climate performance within the built environment. The opportunities for adopting VRF systems for developing countries could be explored based on the research findings. The identified challenges would assist the design engineers and facilities professionals to devise suitable strategies to mitigate issues of VRF systems in developing countries.

This research provides empirical proof of the energy efficiency and comfort aspects of VRFs. The study has explored and recommended VRF technology as a beneficial application to overcome the persistent energy crisis in developing countries.

Luxury as a construct warrants an assessment of entities promoting themselves as luxurious offerings. Therefore, this study attempts to evaluate the experiencescapes of luxury trains operating in developed and developing countries to assess the presence of luxury values in the elements affecting tourists' experiences and immersion.

Two different types of luxury trains were selected from across developed and developing countries for a holistic assessment of the experiencescapes. Through netnography and hermeneutic interpretation, this study analyzes 218 experiential descriptions on Tripadvisor from luxury trains of Australia, UK, Peru and India.

Although luxury trains in both the regions entailed financial, functional, social and individual value, they struggled to offer these values in conjunction. While the positioning of luxury trains in developing countries under the “inaccessible luxury” segment is exaggerated, developed countries were also found to struggle with customer service and management.

By emphasizing on areas within the control of the service providers, short-haul luxury trains can be a better fit in developing countries. Better usability testing and employee training should be undertaken to improve the functional values of luxury in long-haul luxury trains of developed countries.

This article not only assesses the validity of luxury trains' positioning but also provides new insights into the nature of the tourist immersion process. Having extensively discussed experiences in the backdrop of luxury, it contributes to the progression of literature on luxury trains, experiencescapes and immersion.

In Uganda, smallholder farmers produce about 70% of the food but receive very low prices on the sales channels they use. To improve farmers' livelihoods, other innovative sales channels such as farmers' markets (FMs) have to be explored. Therefore, the study aimed to determine the potential of establishing farmers' markets in Uganda, focusing on Kampala district.

A qualitative methodology was used to understand farmers' perceptions and the factors that could influence the success of the farmers' markets. In addition, the potential of FMs has been analyzed through the components of the Localized Agri-Food System (LAFS).

The respondents had a positive perception of the farmers' markets, and farmers have an urgent need for other sales channels that could be profitable for them. Factors that could influence the success of the FMs were highlighted, including infrastructure in the marketplace, transportation and taxation by the government.

The study had a limited sample size of the farmers, and it was carried out in 3 divisions of Kampala district, an urban area; thus, the findings cannot be generalized to fit the other regions of Uganda.

The LAFS showed that the foundation for establishing FMs is available; however, it has to be strengthened through the coordination of different stakeholders that work with the farmers.

Using a qualitative grounded theory approach, this study explores the methods experienced external auditors use to detect fraudulent financial reporting (FFR) during standard audits.

Semi-structured interviews were conducted with 24 experienced external auditors to explore the methods they used to detect FFR successfully during standard external audits.

The authors find 58 methods used for FFR detection, out of which the following methods are frequently used and help in detecting more than one type of FFR: (1) specific analytical procedures, (2) positive confirmation, (3) understanding of the client's business and industry, (4) the inspection of specific documents, (5) a detailed analysis of the audit client's anti-fraud controls and (6) investigating tip-offs from suppliers, employees and customers.

Based on the grounded theory approach, the authors theorise that auditors must return to the basics and focus on specific audit procedures highlighted in this study for effective fraud detection.

The study provides practical guidance, including 58 methods used in audit practice to detect FFR. This knowledge can improve auditors' skills in detecting material misstatements due to fraud. Besides, analytical procedures and positive confirmation helped external auditors in this study detect all forms of FFR, yet they are overlooked in the external audit practice. Therefore, audit firms should emphasise the significance of these audit procedures in their professional audit training programmes. Audit regulators should advise auditors to consider positive confirmation instead of negative confirmation in financial audits to increase the likelihood of FFR detection. Moreover, audit standards (ISA 240 and SAS 99) should explicitly require auditors to conduct a detailed analysis of the client's anti-fraud controls.

This is the first study to identify actual, effective methods used by external auditors in detecting FFR during the ordinary course of an audit.