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As a distinctive form of communist heritage tourism, the ideology and government-led form of red tourism warrants an in-depth examination of how tourists consume and perceive it. This study aims to reveal tourists’ perception of red tourism through the lens of destination image.

This study collected 9,819 user-generated photographs within four types of red tourism destinations (RTDs) and used a computer visual and semiotic analysis approach to conduct photograph-based cognitive and affective attributes extraction. Network analysis further visualized the co-relations between cognitive images and affective images. ANOVA analysis compared the differences of the four types of destination images.

Ten dimensions of cognitive image and eight categories of affective image of red tourism were identified. It found that monuments, statues, memorial symbols were the distinctive cognitive features, and admiration was the most dominant emotion. Heterogeneity of destination images was identified among the four types of RTDs.

To the best of the authors’ knowledge, the study is one of the first to explore tourists’ consumption of red tourism through the lens of destination image, which reveals the inconsistencies between the officially projected images and tourists’ perceived images of red tourism. Using Plutchik’s model, it validates a series of positive and negative emotions contributing to the affective images of red tourism, which expands the findings of emotions within the extant red tourism research. Through combined applications of computer visual and semiotic analysis, ANOVA, network analysis and model visualization, the study provides an important methodological triangulation for photograph-based destination image studies.

红色旅游作为共产主义旅游的独特形式, 游客如何感知这种国家意识形态植入与政府主导型旅游值得深入研究。本研究旨在从目的地意象视角揭示游客红色旅游感知。

本研究收集四种类型的红色旅游地9819张用户生成照片, 利用计算机视觉-情感析法对照片进行认知和情感元素提取。复杂网络分析揭示了认知意象与情感意象之间的关联。方差分析比较了四种红色旅游地意象的差异。

本研究确定了红色旅游认知意象的十个维度和情感意象的八个类别。研究发现, 纪念碑、雕像、纪念符号是其独特的认知意象元素, 钦佩是其最主要的情感，四种类型红色旅游地意象存在差异性。

本文是同类研究中首次从目的地意象视角探索游客对红色旅游地感知, 揭示了红色旅游官方投射意象与游客感知意象之间的差异。利用Plutchik情感之轮模型, 验证了一系列积极和消极情绪构成红色旅游地情感意象, 拓展了红色旅游的情感发现。综合运用计算机视觉-情感分析、方差分析、网络分析和模型可视化等方法, 为基于照片的旅游目的地意象研究提供了一个重要方法。

Como forma distintiva del turismo del patrimonio comunista, la ideología y la forma gubernamental del turismo rojo justifican un examen en profundidad de cómo lo consumen y perciben los turistas. Este estudio pretende revelar la percepción que tienen los turistas del turismo rojo desde la perspectiva de la imagen del destino.

Este estudio recopiló 9.819 fotografías generadas por los usuarios dentro de cuatro tipos de destinos de turismo rojo, y utilizó un enfoque de análisis visual y semiótico por ordenador para llevar a cabo la extracción de atributos cognitivos y afectivos basados en fotografías. El análisis de redes visualizó además las correlaciones entre las imágenes cognitivas y las imágenes afectivas. El análisis ANOVA comparó las diferencias de los cuatro tipos de imágenes de destino.

Se identificaron diez dimensiones de imagen cognitiva y ocho categorías de imagen afectiva del turismo rojo. Se descubrió que los monumentos, las estatuas y los símbolos conmemorativos eran los rasgos cognitivos distintivos, y la admiración la emoción más dominante. Se identificó una heterogeneidad de imágenes de destino entre los cuatro tipos de destinos de turismo rojo.

El estudio es uno de los primeros en explorar el consumo de turismo rojo por parte de los turistas a través de la lente de la imagen del destino, lo que revela las incoherencias entre las imágenes proyectadas oficialmente y las imágenes percibidas por los turistas del turismo rojo. Utilizando el modelo de Plutchik, valida una serie de emociones positivas y negativas que contribuyen a las imágenes afectivas del turismo rojo, lo que amplía los hallazgos sobre las emociones dentro de la investigación existente sobre el turismo rojo. Mediante aplicaciones combinadas de análisis visual y semiótico por ordenador, ANOVA, análisis de redes y visualización de modelos, el estudio proporciona una importante triangulación metodológica para los estudios de la imagen del destino basados en fotografías.

Although various stakeholder groups frequently advocate and call for greater heterogeneity among directors and managers, it remains unknown whether team heterogeneity can be beneficial for audit committee to exercise the auditor selection functions. This study aims to address this question.

Drawing on a sample of domestically listed nonfinancial A-share firms in China from 2008 to 2022, the authors empirically examine whether and how firm’s audit committee heterogeneity associates with the selection of auditors.

Firms with higher levels of audit committee heterogeneity are more likely to be associated with lower-quality auditors. Further examination reveals the mediating role of risk-taking: higher levels of heterogeneity are associated with higher levels of risk-taking, influencing firms to employ lower-quality auditors. Moreover, the authors document that increased audit committee heterogeneity is associated with more audit committee meetings and lower audit efficiency, and that hiring lower-quality auditors can influence the market value of firms with high audit committee heterogeneity.

To the best of the authors’ knowledge, this study is the first to examine whether and how audit committee erogeneity associates with the selection of auditors. Moreover, because China is a high-power distance, collectivism-oriented, more relations-based (i.e. guanxi-based) than rules-based society, it is critical to examine the influence of team heterogeneity based on the unique cultural context and transitional nature of China’s business environment.

The purpose of this paper is to investigate the impact of near-wall treatment approaches, which are crucial parameters in predicting the flow characteristics of open channels, and the influence of different vegetation covers in different layers.

Ansys Fluent, a computational fluid dynamics software, was used to calculate the flow and turbulence characteristics using a three-dimensional, turbulent (k-e realizable), incompressible and steady-flow assumption, along with various near-wall treatment approaches (standard, scalable, non-equilibrium and enhanced) in the vegetated channel. The numerical study was validated concerning an experimental study conducted in the existing literature.

The numerical model successfully predicted experimental results with relative error rates below 10%. It was determined that nonequilibrium wall functions exhibited the highest predictive success in experiment Run 1, standard wall functions in experiment Run 2 and enhanced wall treatments in experiment Run 3. This study has found that plant growth significantly alters open channel flow. In the contact zones, the velocities and the eddy viscosity are low, while in the free zones they are high. On the other hand, the turbulence kinetic energy and turbulence eddy dissipation are maximum at the solid–liquid interface, while they are minimum at free zones.

This is the first study, to the best of the author’s knowledge, concerning the performance of different near-wall treatment approaches on the prediction of vegetation-covered open channel flow characteristics. And this study provides valuable insights to improve the hydraulic performance of open-channel systems.

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.

This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.

Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.

This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.

The purpose of the research is to investigate the impact of affective and emotional experiences on organizational learning in highly dynamic and chaotic environments, specifically in the context of the COVID-19 crisis.

Based on an intensive 12-month inductive study, 24-project managers and 16 team members from biopharmaceutical organizations were interviewed and a thematic analysis was conducted.

Three themes emerged from the findings: (1) developing affective maturity as a socio-emotional resource, (2) mixed-motive emotional dynamics and (3) meaning-oriented organizational identification and commitment. The context of the COVID-19 crisis provided an unconventional performance environment.

Our study has several limitations, offering avenues for future research. Firstly, our focus on biopharmaceutical organizations, with their unique socio-cultural influences and management styles, may limit the generalizability of our findings to other sectors and institutional contexts. However, regulatory mechanisms in this sector may align with knowledge-based sectors, emphasizing the influence of organizational values and best practices. Secondly, our reliance on a posteriori interview data limits real-time observation of organizational learning (OL) processes. Future research could employ diverse data sources and survey methods for corroboration. Additionally, cross-cultural studies might explore how different societies respond to crises. Multi-level perspectives could also enhance understanding of affective experiences and their impact on OL outcomes.

The study contributes new insights into OL through its focus on how affective experiences and affective organizing efforts shape OL. We offer a novel and emergent theoretical model of OL in the context of trauma which has implications for organizations particularly in the areas of information processing and decision-making.

In the era of social media, containing and managing online rumors poses a significant challenge. Therefore, a thorough investigation into the factors influencing rumor dissemination becomes increasingly crucial. Key rumor spreaders wield considerable influence over audience behavior and public opinion dissemination, making them pivotal in curbing the spread of rumors. This study aims to categorize these key spreaders and delve into the distinct characteristics of each category.

This paper introduces a method for identifying key rumor spreaders through social network analysis. By utilizing text mining and sentiment analysis on data from typical rumor events on Weibo, we extract 14 characteristics of key spreaders. Subsequently, we develop a method for classifying the roles of these key spreaders and conduct empirical research to validate our findings.

Our study reveals significant variations in the characteristics of key spreaders across different roles. These insights enable managers to implement differentiated management strategies for key spreaders based on their respective roles.

This research sheds light on the diverse characteristics exhibited by key rumor spreaders on social media, providing a novel reference point for enhancing the effectiveness of rumor intervention and control strategies.

The purpose of this study is to analyze the current situation of the competitiveness development of China’s marine industrial clusters, reveal the existing problems and challenges, provide theoretical support and practical guidance for improving the competitiveness of China’s marine industrial clusters so as to promote industrial upgrading and high-quality development and help China realize the strategic transformation from a marine power to a marine power.

This report first provides a detailed review of the current development status and existing issues of marine industry clusters in China. Second, it constructs an evaluation index system for the competitiveness development of China’s marine industry clusters and conducts competitiveness analysis and evaluation of typical marine industry clusters in China. Third, it explores the development trends and prospects of typical marine industry clusters in China. Finally, the report proposes countermeasures and suggestions for enhancing the competitiveness of marine industry clusters in China, focusing on resource optimization, cluster structure and cluster efficiency.

(1) Significant competitiveness of marine shipbuilding and ocean engineering equipment clusters: Through technological innovation and policy support, the marine shipbuilding and ocean engineering equipment clusters have shown a marked improvement in competitiveness, advancing toward high-quality development despite facing macroeconomic fluctuations. (2) Continuous improvement in marine energy and offshore wind power clusters: The competitiveness of marine energy and offshore wind power clusters has been continuously enhanced under supportive policies. However, there is still a need to optimize resource allocation and strengthen innovation stability to meet market challenges. (3) Strong growth potential of desalination and comprehensive utilization clusters: The desalination and comprehensive utilization clusters demonstrate robust growth potential in technological innovation and regional collaborative development. Future efforts should focus on the application of environmentally friendly and energy-saving technologies to ensure a balance between economic and ecological benefits.

By strengthening the competitiveness of industrial clusters, China can effectively respond to international competition, accelerate the transformation and upgrading of the marine industry and support its transition from a maritime power to a strong maritime nation. Hence, this study will focus on analyzing the competitiveness development of China’s marine industry clusters, identifying existing problems and challenges and providing theoretical support and practical guidance for enhancing the competitiveness of China’s marine industry clusters.