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According to the management obfuscation hypothesis, managers have incentives to influence the audit reports’ communicative value. This study aims to examine the relationship between corporate earnings management and the readability of Chinese-text audit reports and the impact of key audit matter (KAM) disclosure requirements on this relationship.

This research adopts Taiwanese firms from 2010 to 2019 to investigate the association between earnings management and readability of Chinese-text audit reports within the framework of the KAM disclosure requirements implemented in 2016.

The findings show that auditors tend to issue less readable audit reports to firms undertaking earnings management, particularly after introducing KAM disclosures. Additional analyses indicate that such adverse impacts of client earnings management on audit report readability have become more pronounced for firms audited by a newly pointed or long-tenure lead audit partner, with high business risk, poor monitoring of governance mechanisms or a large amount of nonaudit services. These results suggest that auditor partners may compromise auditor independence and use flexible narratives in audit reports as a form of moral insurance.

As auditors may manage audit report readability to reduce audit liability, authorities must formulate policies concerning audit report disclosure to strengthen its communicative value and simplify language usage. Additionally, authorities should strengthen quality control standards concerning auditor independence to reduce auditor pressure from clients’ economic importance.

This study provides valuable insights into auditors' responses to corporate earnings management behavior, particularly regarding the interplay between earnings management, audit report quality and regulatory changes, thus expanding our understanding of the dynamics within the auditing profession.

This research investigates the effects of consumers' online information searching on their dining satisfaction in upscale restaurants during the pandemic. Customers frequently rely on online sources to gather information about upscale restaurants prior to their visits.

Data from 307 diners across the top ten popular upscale restaurants in Hong Kong were analysed by using SEM to explore the links between customers' needs, information search, restaurant attributes and customer satisfaction.

This study uncovers customers' online search behaviours and identifies restaurant attributes that are associated with customer satisfaction, which were not typically emphasised before the COVID-19 pandemic. Driven by their social and psychological needs, customers devoted more time to reading written comments by other consumers compared to visual images or self-descriptions from restaurants. Only service attribute significantly influenced customer satisfaction, while food and price attributes were not significant.

The findings of this study provide valuable insights for researchers and practitioners, shedding light on the altered needs and preferences of consumers following the unprecedented health crisis.

This study contributes to the development of expectancy disconfirmation theory and needs theory through the investigation of consumers' online information searching behaviours and dining satisfaction in upscale restaurants during the pandemic. By identifying the most important attributes influencing customer satisfaction, this research can aid upscale restaurants in developing effective marketing strategies and enhancing customer experiences.

With the advancement of technology, microlearning has emerged as a promising method to improve the efficacy of teaching and learning. This study aims to investigate the document types, volume, growth trajectory, geographic contribution, coauthor relationships, prominent authors, research groups, influential documents and publication outlets in the microlearning literature.

We adapt the PRISMA guidelines to assess the eligibility of 297 Scopus-indexed documents from 2002 to 2021. Each was manually labeled by educational level. Descriptive statistics and science mapping were conducted to highlight relevant objects and their patterns in the knowledge base.

This study confirms the increasing trend of microlearning publications over the last two decades, with conference papers dominating the microlearning literature (178 documents, 59.86%). Despite global contributions, a concentrated effort from scholars in 15 countries (22.39%) yielded 68.8% of all documents, while the remaining papers were dispersed across 52 other nations (77.61%). Another significant finding is that most documents pertain to three educational level categories: lifelong learning, higher education and all educational levels. In addition, this research highlights six key themes in the microlearning domain, encompassing (1) Design and evaluation of mobile learning, (2) Microlearning adaptation in MOOCs, (3) Language teaching and learning, (4) Workflow of a microlearning system, (5) Microlearning content design, (6) Health competence and health behaviors. Other aspects analyzed in this study include the most prominent authors, research groups, documents and references.

The finding represents all topics at various educational levels to offer a comprehensive view of the knowledge base.

The manoeuvring of everyday spaces to nudge the population towards a physically active lifestyle or active living has been the hallmark of the policy modes of instrumental thinking for combating physical inactivity, particularly in urban spaces across the world. Thus, the active promotion of fitness activities by the postcolonial state signifies the centrality of the body in disciplining docile and inactive individuals to produce fit and active citizens. Such a population-based approach has often raised concerns about social and spatial justice and expressions of identity, liberty, and surveillance, even as everyday spaces in cities continue to exhibit elements of colonial governmentality. In the midst of this, the body continues to be central to the ways in which such a population makes sense of being physically active and ‘being healthy’ in their everyday lives. By employing a multi-sited ethnography conducted over a period of 10 months in different public parks in Delhi, the present chapter aims to understand the ways in which fitness activities are performed, produced, and practised in the city. While public parks themselves are a product of colonial urban governmentalities in Delhi, this chapter argues that active bodies engaged in everyday sports in the parks also emerge as the critical site for the bodily inscription of global standards of physical activity. Driven by Western fitness regimes, individuals tend to understand themselves as entrepreneurial selves that can bring to life this imagination of the body ideal even while being engaged in various fitness and leisure activities aimed at being ‘healthy’.

This study aims to examine the process of tourism gentrification from China tourists, a major source market, in two neighbourhoods in Hong Kong: one that has been long exposed to tourism and one that is just being discovered by tourists. Through a series of in-depth interviews with local residents and community leaders, complemented by non-participant observation, the paper tracks the commercial, social and cultural changes that have occurred or are occurring in these two places.

This study evaluates the process of place change through tourism gentrification in two neighbourhoods in Hong Kong that are at different stages of the process. An ontological approach is adopted using an interpretivist paradigm involving in-depth interviews and on-site observations, supplemented by secondary data. These data were complemented by non-participant observation.

Both the places have been transformed due to the influx of mainland Chinese tourists. Some impacts felt by both communities have much in common, such as congestion and shop dislocation, while others are more location specific. Even though the degree of tourism gentrification is different, locals from both locations tend to hold negative perceptions towards tourists, although of different strengths. All have also noted the traditional social cohesion is not as strong as before.

The paper argues that tourism gentrification exists on a continuum as neighbourhoods move seemingly inextricably from local-centric nodes to tourist-centric nodes. Apart from enlightening the theory of tourism gentrification, it provides insights to the local leaders on proper tourism development by balancing the social and economic benefits.

Damage to reinforced concrete (RC) structural elements is inevitable. Such damage can be the result of several factors, including aggressive environmental conditions, overloading, inadequate design, poor work execution, fire, storm, earthquakes etc. Therefore, repairing and strengthening is one way to improve damaged structures, so that they can be reutilized. In this research, the use of an ultra high-performance fibre-reinforced concrete (UHPFRC) layer is proposed as a strengthening material to rehabilitate damaged-RC beams. Different strengthening schemes pertaining to the structural performance of the retrofitted RC beams due to the flexural load were investigated.

A total of 13 normal RC beams were prepared. All the beams were subjected to a four-point flexural test. One beam was selected as the control beam and tested to failure, whereas the remaining beams were tested under a load of up to 50% of the ultimate load capacity of the control beam. The damaged beams were then strengthened using a UHPFRC layer with two different schemes; strip-shape and U-shape schemes, before all the beams were tested to failure.

Based on the test results, the control beam and all strengthened beams failed in the flexural mode. Compared to the control beam, the damaged-RC beams strengthened using the strip-shape scheme provided an increase in the ultimate load capacity ranging from 14.50% to 43.48% (or an increase of 1.1450 to 1.4348 times), whereas for the U-shape scheme beams ranged from 48.70% to 149.37% (or an increase of 1.4870–2.4937 times). The U-shape scheme was more effective in rehabilitating the damaged-RC beams. The UHPFRC mixtures are workable, as well easy to place and cast into the formworks. Furthermore, the damaged-RC beams strengthened using strip-shape scheme and U-shape scheme generated ductility factors of greater than 4 and 3, respectively. According to Eurocode8, these values are suitable for seismically active regions. Therefore, the strengthened damaged-RC beams under this study can quite feasibly be used in such regions.

Observations of crack patterns were not accompanied by measurements of crack widths due to the unavailability of a microcrack meter in the laboratory. The cost of the strengthening system application were not evaluated in this study, so the users should consider wisely related to the application of this method on the constructions.

Rehabilitation of the damaged-RC beams exhibited an adequate structural performance, where all strengthened RC beams fail in the flexural mode, as well as having increment in the failure load capacity and ductility. So, the used strengthening system in this study can be applied for the building construction in the seismic regions.

Aside from equipment, application of this strengthening system need also the labours.

The use of sand blasting on the surfaces of the damaged-RC beams, as well as the application of UHPFRC layers of different thicknesses and shapes to strengthen the damaged-RC beams, provides a novel innovation in the strengthening of damaged-RC beams, which can be applicable to either bridge or building constructions.

This study aims to explore the role of digital technologies in tourism entrepreneurship. In particular, the main objective of this research is to examine the relationships among proactiveness, innovativeness, digitalization, and firm performance and growth in the hotel industry.

The data for this investigation were collected from 110 one- or two-star hotels that were operating in Poland during the time of this research. This study employs PLS-SEM to analyze the relationships among the examined variables.

The results show that digitalization has a significantly positive impact on a hotel’s performance. Moreover, digitalization mediates the impact of entrepreneurial behaviors on performance. In particular, digitization is a full mediator for the impact of proactiveness on firm growth and innovation on market performance. Additionally, there is a partial complementary mediation effect of digitalization in the case of impact of innovativeness on firm growth; digitization is not a mediator for the impact of proactiveness on firm growth.

Previous studies have not captured the relationships among entrepreneurship, digitalization, and performance; this study helps to fill the gap and examine these associations in the hospitality industry. The outcome of this study provides valuable insights for hoteliers for understanding the role (and importance) of digitalization in the context of proactiveness and innovativeness.