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Article
Publication date: 21 November 2023

Ghifari Yuristiadhi Masyhari Makhasi

This study aims to analyze the extent to which the walking tour in virtual version appeals to the younger generation and still provides lessons about cultural acculturation that…

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Abstract

Purpose

This study aims to analyze the extent to which the walking tour in virtual version appeals to the younger generation and still provides lessons about cultural acculturation that can inspire citizenship today compared to an actual walking tour.

Design/methodology/approach

This quasi-experimental design uses pre-test and post-test with structured interviews for data collection from five purposive participants who related the experience and storytelling that they experienced from the tours.

Findings

This study finds while virtual tours cannot replace physical walking tours because of real multisensory experiences, storytelling and guiding interpretation through virtual tours is more likeable than walking tours Due to some potential disturbance in the field. However, the guiding interpretation related to the message of multiculturalism still reaches tourists both through actual and virtual tours.

Research limitations/implications

This study has limitations regarding the number of participants. A larger number of participants may provide greater objectivity. In addition, regarding the quasi-experimental method used, it is possible to have different results if the actual walking tour precedes the virtual tour, and this can be a broad discussion space for future researchers.

Social implications

Practically, this walking tour is expected to be a model for civic education, especially in Indonesia, which is delivered in a fun way through a walking tour.

Originality/value

This study offers a novelty regarding the development of a walking tour based on citizenship education, which can be seen from its impact on the younger generation when it is held virtually or actually.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

Article
Publication date: 15 February 2024

Amon Bagonza, Chen Yan and Frederik Rech

This paper aims to examine whether the audit committee moderates the relationship between audit quality and market reactions.

Abstract

Purpose

This paper aims to examine whether the audit committee moderates the relationship between audit quality and market reactions.

Design/methodology/approach

Using fixed effects and the GMM model for robustness, the study used 472 publicly listed firms on South Africa’s Johannesburg stock exchange spanning a period of six years from 2014 to 2019.

Findings

Results obtained show that audit quality impacts market reactions through share price and adjusted market returns. And, that the audit committee moderates the relationship between audit quality and market reactions in South Africa’s publicly listed firms. An effective audit committee is expected to play a crucial role in overseeing the audit process, ensuring the independence of auditors and promoting transparency and accountability which in turn impacts asset prices.

Research limitations/implications

The study implies that governments and regulatory bodies in other developing economies could strengthen regulations about companies’ Acts, how firms regulate themselves and more so audit committees. Firms can also strive to make sure that audit committees are staffed with experts to promote higher audit quality and investor attention to get access to the much-alluded capital.

Originality/value

To the best of the authors’ knowledge, the study adds value by being the first to explore the subject matter of the importance of audit committees in defining audit quality and market reactions in publicly listed firms. The research adds to the body of knowledge on corporate governance and audit quality. It provides a case study specific to the South African context, contributing to the global literature on these topics.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 6 June 2024

Jithin Saji Isaac and Asha Sundharam

Though originality is a requirement for copyright protection, the term is not defined, leaving room for differing interpretations. Over the years, there has been a shift in the…

Abstract

Purpose

Though originality is a requirement for copyright protection, the term is not defined, leaving room for differing interpretations. Over the years, there has been a shift in the yardstick for determining originality. The lack of definition gives room for ambiguity and creates hurdle for protection. The difficulty in assessment of originality is more felt in certain forms of work like music, which has its own theories and limitations. Absence of determining tests creates uncertainty for the authors to draw the line between inspiration and infringement. This paper aims to define originality as applicable to each subject matter.

Design/methodology/approach

The methodology used is a qualitative analytical approach and draws from theories and relevant case laws.

Findings

The requirement of “originality” as laid down in the Copyright Act has to be defined with precision. The requirement of originality for different categories of subject matter encompassed within copyright law will differ and so the term should be redefined with respect to each subject matter.

Originality/value

This paper is an original work and canvasses for a definition of the term originality in the Copyright Act with reference to the various subject matter entitled to protection.

Details

International Journal of Law and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 21 February 2024

Xianwei Lyu, Omkar Dastane and Xiaoguang He

Food SMEs is the backbone of local and world economy. Even while food SMEs are aware of the potential advantages of implementing supply chain analytics (SCA), only a small number…

Abstract

Purpose

Food SMEs is the backbone of local and world economy. Even while food SMEs are aware of the potential advantages of implementing supply chain analytics (SCA), only a small number of companies use data-based decision-making. This is because of technophobia. In light of this, the purpose of this study is to investigate the factors that have an impact on SCA adoption which in turn influence the sustainable performance of firms.

Design/methodology/approach

The data were collected from 221 managers working in food-related SMEs in China by using a questionnaire-based survey. The framework of this study was validated using a rigorous statistical procedure using the technique, namely, partial least squares structural equation modelling.

Findings

The findings of this study suggest that all modified UTAUT components (i.e. performance expectancy, effort expectancy, social influence, facilitating conditions and technophobia) significantly influence SCA adoption. Moreover, the existing study highlights and confirms the significance of adopting SCA to improve sustainable performance.

Originality/value

This research is novel, as it extends and investigates the theoretical framework based on UTAUT theory in SCA context and its impact on sustainable organizational performance. In addition, the factor of technophobia is tested in SCA context. This study has several contributory managerial implications for food SMEs.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

Keywords

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