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The purpose of this paper is to bring a new scientific theory into practice in the hotel industry.

In‐depth open‐ended interviews were used with eight hospitality practitioners, consumers, and academic researchers.

The article lays out current practices of security and privacy measurements in the hospitality industry and points out the related limitations. More importantly, it provides insights to hotel operators on possible future applications of a new scientific invention and how it could help alleviate the limitations found in the existing security and privacy measures.

The paper raises the awareness of a new scientific breakthrough that sheds new lights to security and privacy strategies in hotel operations. Hotels, which are able to react quickly to gain the first‐mover‐advantage in leading the industry on the application of such technology, will certainly gain tremendous publicity, and more importantly will be the first to create a new level of confidence in the market on security and privacy strategies implemented in their daily hotel operations.

This paper communicates a recent scientific development and its possible applications in the hotel industry. In this way, it bridges the gap between a scientific invention and its real‐world application. It is expected to provide insights for hoteliers who are interested in technology applications.

This study aims to examine online room rates in Hong Kong hotels. It focuses on comparing and contrasting the lowest hotel room rates that are available to customers.

Eight distribution channels and 45 hotels in Hong Kong were examined for online room rates in a 13‐month period from 2005 to 2006. The eight distribution channels represented different nature of operations including both indirect and direct distribution channels.

Empirical findings showed the web sites of local travel agents and local reservation agents offered the lowest online room rates, and that indirect distribution channels offered lower room rates than direct distribution channels.

A major limitation of this study is the geographic limitation of hotel selection.

Findings of the study are expected to provide insights for hoteliers to refine their online room rate strategy.

The aim of this study is to examine the roles of social identity and perceived cultural distance in forming the attitude of Hong Kong residents toward the relaxation of the individual visit scheme (IVS).

Face-to-face interviews with local Hong Kong residents were conducted. A total of 24 respondents’ interviews were qualified for qualitative analysis using the snowball sampling technique.

The perceived positive and negative impacts, social identity and perceived cultural distance of Hong Kong residents were important in explaining their attitude toward tourism development. Perceived cultural distance influenced both the perceived negative impacts and social identity of residents, which, in turn, affected their attitude toward mainland Chinese tourists and tourism development.

The sample size for the interviews was relatively small; however, it was acceptable for qualitative studies.

First, the Hong Kong Government should enhance civic education among mainland Chinese tourists to reduce their cultural conflicts with Hong Kong residents. Second, the Hong Kong Government should enhance national education among Hong Kong residents to mitigate the negative influence of the relaxation of the IVS.

This study sheds light on the roles of perceived cultural distance and social identity in the attitude of residents toward tourism development, thus narrowing research gaps. Moreover, the current study applies an intercultural-interaction perspective, social identity theory, common in-group identity theory and social distance theory to understand resident attitude toward tourism development.

This industry viewpoint paper provides a comprehensive overview and critical viewpoint on the use of collectable toy premiums via instant reward programs (IRP) within the retail industry as a marketing tool.

This paper draws upon the uses of a “free” collectable toy premium promotion with a fixed purchase spend (via an IRP) in the supermarket industry as a marketing instrument to increase customer basket spend and repeat visits. Reflections on the recent use of toy premiums by Australian supermarket retailers are also utilised to highlight the ingredients for a successful promotion but also the controversies associated with such promotions.

One of the key findings suggest that the role of toy premiums is a successful marketing tool by retailers to increase customer total basket spending. However, notable points of caution regarding offering IRPs incorporating collectable toy premiums promotions are established, including environmental concerns and the social, ethical dilemma as to whether these promotions are indirectly targeted at children rather than adult consumers.

The findings have important implications for retailers to attract customer attention, increased market spend and repeat purchases through a desired collectable premium promotion (via an IRP).

This is the first paper to critically review the usage of collectable toy premiums within the supermarket retail industry.

Source location decision making is a contemporary problem facing many businesses as they globalize their supply chains. This paper seeks to empirically determine the influence of culture on the industrial procurement manager's perception of the different characteristics of potential global sourcing locations, with a view to integrating the influence of culture operating at different levels into a global sourcing location decision framework; thereby enhancing managerial insights to the role played by culture in making decisions.

The paper applies factor analysis and multiple regression on a survey sample of 181 responses gathered from native eastern and western procurement managers. The authors investigate how 12 procurement attributes drawn from the literature relate to each other with respect to low‐cost regions.

The research results show that procurement managers select regions for low‐cost sourcing based on both specific measures and individual and/or group perceptions of the region, whether these perceptions are correct or not. This paper recommends a novel way to look at culture, as a bias of thought that impacts decision making. The research has clearly shows that cultural orientation impacts geographical perceptions which in turn impact criteria ratings of locations.

The authors have demonstrated that a two‐stage supplier selection decision model is justified as such a model appears to be a practical reality even though not advocated by previous sourcing literature and research. The authors point out the need for both western and eastern managers to be aware of their differences in geographic evaluation, as this could be an effective strategy for minimizing the effects of prejudged reality.

In this research culture is viewed as a fundamental decision‐making construct. Most research on this construct is found in the social psychology literature. Applying these theories to the business discipline of sourcing is both novel and inter‐disciplinary in nature.

This study examines the association between corporate tax avoidance and the cost of debt (COD). It also investigates the moderating effect of integrated report (IR) assurance on tax avoidance/COD relationship.

Based on a sample of 76 South African companies listed on the Johannesburg Stock Exchange (JSE) from 2010 to 2020, the authors built and estimated regression models using the feasible generalized least squares (FGLS) method. The authors significantly mitigated the endogeneity concerns using propensity score matching (PSM), difference-in-differences (DID) analysis and fixed effects regression.

The authors found that tax-avoiding firms pay higher costs of debt due to information asymmetries and agency problems. Bankers systematically reflect the increase in tax avoidance by adjusting the COD upward. However, results show that the assured IR disclosure mitigates these problems, which decreases the COD for tax avoidance strategies adopters. Using a quasi-natural experiment, well-grounded evidence was provided showing that the decrease in the COD for debtors who engage in tax avoidance practices is attributed to the availability of an assured IR.

This study provides plausible evidence in favor of the role that an assured IR can play in capital allocation decisions. Consequently, it is likely to push policymakers in South Africa and other countries to set standards for IR assurance.

This is the first study that investigates and validates the role of IR assurance in solving the controversy about the “tax saving effect” vs. “risk exposure effect” that bankers face while identifying debtors with successful (non-risky/cash-saving) tax avoidance practices and those with non-successful (risky) ones.

For entrepreneurship education issue, the purpose of this paper is to apply a novel four-step method of comparative education research and assessment items for university-based entrepreneurship ecosystems (U-BEEs), with a specific focus on universities in Taiwan and Singapore. In this paper, entrepreneurship education development is explored, and important implications for the further improvement of entrepreneurship education are provided.

This study is based on the comparative education research method and proceeds in four steps (i.e. description, interpretation, juxtaposition, and comparison). The U-BEE items are applied to exemplify the similarities and differences of the process by which entrepreneurship education developed in two universities each in Singapore (National University of Singapore and Nanyang Technological University) and Taiwan (National Taiwan University and National Tsing Hua University).

From the country-based standpoint, the findings include considering broader factors (i.e. history, education) in such a comparison of the similarities and differences among four universities, reflecting the reality in the Asian region and introducing the method application of comparative education research for the first time in entrepreneurship education. From holistic and specific perspectives of U-BEE, the findings consist of presenting similarities and differences based on the comparisons of each item and showing the classified findings.

This study provides helpful insights based on the perspectives of academics and practitioners. First, the authors urge the necessity of the theoretical base of teaching and learning in education when universities plan for entrepreneurship education. Second, the authors stress the critical impact of the government on the execution of entrepreneurship education in the higher education context.