Patita Paban Mohanty and Hiran Roy
Food has become not only a captivating and integral attribute of travelling but also a source of motivation and offers nourishment value to tourists. In addition, food endeavours…
Abstract
Food has become not only a captivating and integral attribute of travelling but also a source of motivation and offers nourishment value to tourists. In addition, food endeavours to build human health by providing appropriate nutrition, adopting healthy environments, and presenting aesthetically to enhance tourists’ experiences. Thus, food advocates highly for human health and well-being. Recently, food has held high esteem in the research realm of culinary and gastronomy tourism and craves a niche by offering memorable tourist experiences. However, research on the nexus of food and faith and how food acts as a main driver for faith-inspired tourists has garnered scarce attention. Especially, the understanding of faith-driven tourists’ food consumption and related aspects in religious destinations has been limited in tourism literature. Emphasising the lack of research on food for faith-inspired tourists, this study intends to understand the role of Hindu temple food in driving and consolidating the faith as well as offering an overall tourist experience. To ascertain the study’s objective, individual semi-structured face-to-face interviews were employed for the exploratory nature of this study. As a result of thematic analysis, a total of four key themes have been identified as responsible for driving the food for faith-inspired tourists and categorised as follows: (1) offering purpose and spirituality to life, (2) delving oneself into sacredness and purity, (3) seeking salvation from the mundane desires, and (4) a mark of health and sustainability.
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Taeho Park, Abdul-Majeed Mahamadu, Kofi Agyekum, Anita Odame Adade-Boateng, Patrick Manu, Emmanuel Adinyira and Selorm Adukpo
This paper aims to investigate the Occupational Safety and Health (OSH) management practices of construction companies in South Korea to ascertain specific components and…
Abstract
Purpose
This paper aims to investigate the Occupational Safety and Health (OSH) management practices of construction companies in South Korea to ascertain specific components and practices that need improvement for successful OSH performance.
Design/methodology/approach
A quantitative research strategy was adopted. A close-ended questionnaire survey covering 45 OSH management practices was sent to 324 contractors; 108 responses were gathered, representing a response rate of 33.3%. Data were analysed using simple descriptive statistics (frequencies and percentages) and Pearson’s chi-square test.
Findings
The findings revealed that there is a moderate level of implementation of OSH management practices among construction firms in South Korea. However, there is a significant disparity in terms of implementation between large enterprises on the one hand and small to medium enterprises on the other. Furthermore, a few of the business characteristics (i.e. the size of companies and certification to OHSAS 18001) were closely associated with the extent of the implementation of OSH management practices.
Practical implications
This research uncovers the OSH management practices that are poorly implemented and lays the foundation for appropriate measures to improve OSH in South Korean construction companies. It suggests an effective strategy for communicating health and safety issues to workers, training safety managers, reviewing risk assessments, reviewing the health and safety plan, incentivising workers by rewarding good behaviour and having a penal mechanism for employees not adhering to the rules.
Originality/value
The study provides insights into an under-investigated South Korean construction industry topic. It offers additional insight into state-of-the-art health and safety management practices in the construction industry in South Korea. Furthermore, it establishes which components of OSH management practice require improvement in the Korean context. This is also one of the few studies in OSH which establishes the association between the construction business characteristics and OSH management in the South Korean construction domain.
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The purpose of this paper is to explore the dynamics in the relationship between tax practitioners and their tax clients, to understand how tax practitioners reconcile competing…
Abstract
Purpose
The purpose of this paper is to explore the dynamics in the relationship between tax practitioners and their tax clients, to understand how tax practitioners reconcile competing logics in their tax work.
Design/methodology/approach
This research adopts a qualitative approach in which semi-structured interviews are conducted with 68 tax practitioners across 11 countries, allowing for the examination of an in-depth personal perspective on tax practitioners’ relationships with their clients.
Findings
Using a Bourdieusian frame, I find that long-term client relationships built on trust and shared values, as moderated by risk appetite and cultural markers, can enable tax practitioners to reconcile competing logics in their advisory work.
Practical implications
The research findings presented reflect the way in which tax practitioners navigate, build up and maintain long-term relationships with their clients. The findings are highly relevant for regulators as my research shows that clients share a similar tax risk appetite with their tax advisor, thus this can assist regulators in curbing tax non-compliance and in identifying more tax-aggressive tax practitioners and taxpayers.
Originality/value
Previous studies (Carter and Spence, 2014; Harber and Willows, 2022) have examined the tension between commercial and other professional logics among senior accountants working in Big 4 firms. I extend and deepen this work to tax practitioners, drawing on a substantial corpus of interviews to examine the role of the client relationship in explaining the heterogeneity of the field. These findings add to the understanding of client agency and to the subtleties of professional relationships within the tax domain.
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Koorosh Gharehbaghi, Ken Farnes and Neville Hurst
This paper aims to trial a novel method of improving the performance of rail systems. Accordingly, an evaluation of rail system dynamics (SD) using discrete event simulation (DES…
Abstract
Purpose
This paper aims to trial a novel method of improving the performance of rail systems. Accordingly, an evaluation of rail system dynamics (SD) using discrete event simulation (DES) will be undertaken. Globally, cities and their transportation systems face ongoing challenges with many of these resulting from complicated rail SD. To evaluate these challenges, this study utilized DES as the basis of the analysis of Melbourne Metro Rail's SD. The transportation SD processes including efficiency and reliability were also developed.
Design/methodology/approach
Using DES, this research examines and determines the Melbourne Metro Rail's SD. Although the Melbourne Metro Rail is still in progress, the DES developed in this research examined the system requirements of functionality, performance and integration. As the basis of this examination, the Melbourne Metro Rail's optimization was simulated using the developed DES. As the basis of the experiment, a total of 50 trials were simulated. This included 25 samples for each of efficiency and reliability. The simulation not only scrutinized the SD but also underlined some of its shortfalls.
Findings
This study found that information and communication technology (ICT) was the pinnacle of system application. The DES development highlighted that both efficiency and reliability rates are the essential SD and thus fundamental for Melbourne Metro Rail system functionality. Specifically, the three elements of SD, capacity, continuity and integration are considered critical in improving the system functionality of Melbourne Metro Rail.
Research limitations/implications
This particular mega rail infrastructure system was carefully analyzed, and subsequently, the DES was developed. However, since the DES is at its inception, the results are relatively limited without inclusive system calibration or validation process. Nonetheless, with some modifications, such as using different KPIs to evaluate additional systems variables and setting appropriate parameters to test the system reliability measures at different intensities, the developed DES can be modified to examine and evaluate other rail systems. However, if a broader system analysis is required, the DES model subsequently needs to be modified to specific system parameters.
Practical implications
Through evaluation of Melbourne's Metro Rail in the manner described above, this research has shown the developed DES is a useful platform to understand and evaluate system efficiency and reliability. Such an evaluation is considered important when implementing new transport systems, particularly when they are being integrated into existing networks.
Social implications
Efficient rail networks are critical for modern cities and such systems, while inherently complex, aid local economies and societal cohesion through predictable and reliable movement of people. Through improved system functionality and greater efficiencies, plus improved passenger safety, security and comfort, the traveling public will benefit from the enhanced reliability of the transportation network that results from research as that provided in this paper.
Originality/value
This research paper is the first of its kind specifically focusing on the application of DES on the Melbourne Metro Rail System. The developed model aligns with the efficiency optimization framework, which is central to rail systems. The model shows the relationship between increased efficiency and optimizing system reliability. In comparison with more advanced mathematical modeling, the DES presented in this research provides robust, but yet rapid and uncomplicated system enhancements. These findings can better prepare rail professionals to adequately plan and devise appropriate system measures.
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Tara Stringer, Thilini Alahakoon, Frank Mathmann, Gary Mortimer and Alice Ruth Payne
This study investigates how actual donations towards social causes within fashion supply chains can be increased in the face of negative country-of-origin effects.
Abstract
Purpose
This study investigates how actual donations towards social causes within fashion supply chains can be increased in the face of negative country-of-origin effects.
Design/methodology/approach
Literature reports a lack of sustained consumer support for social causes within fashion supply chains. Driven by perceived psychological distance between the manufacturer and the fashion consumer, negative country-of-origin effects have an impact on donation behaviour. Using two online experiments, this study shows that including a garment worker’s image in swing tags mitigates negative country-of-origin effects on actual donations.
Findings
Fashion consumers’ actual donations towards worker rights increased with the presence of a garment worker’s image. In the higher psychological distance condition, exposure to the image reduced negative country-of-origin effects, increasing actual donations. This increase in actual donations is driven by pleasure-seeking, thus indicating that consumer support for social causes within fashion supply chains is underlined by hedonism.
Originality/value
This study focuses on a visual cue-based mechanism of promoting actual donations towards social causes and the role of pleasure-seeking in this process – two previously under-explored areas in the fashion marketing literature. The use of an incentive-compatible measure that required participants to donate real money allows the demonstration of actual donation behaviour, providing robust evidence of the impact of visual cues and their potential to be applied in the real-world.
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Salvatore Ferri, Giacomo Gotti and Carla Morrone
Considering the relevance of “green” as well as of “intellectual capital” in the current economy, scholars and practitioners are increasingly interested into the so-called Green…
Abstract
Purpose
Considering the relevance of “green” as well as of “intellectual capital” in the current economy, scholars and practitioners are increasingly interested into the so-called Green Intellectual Capital (GIC). Against this backdrop, as the research is at an early stage with still no clear evidence, this article intends to investigate the relationship between GIC disclosure and firm’s performance, also analyzing the moderation role of CEO gender.
Design/methodology/approach
Taking into account the theoretical background, the quali-quantitative analysis focuses on a sample of Italian listed companies during the period 2020–2022. To check the relationships, a content analysis has been conducted to measure the level of GIC disclosed and then generalized least squares, ordinary least squares and lasso regression have been employed to test the hypotheses.
Findings
Results show that GIC disclosure produces a negative relationship with financial performance. In the meantime, findings point out that a female CEO moderates this relationship, boosting financial outcomes.
Research limitations/implications
The study offers actionable managerial implications thanks to the proposed set of items to monitoring GIC. At the same time, it underlines how leadership styles can contribute to leverage green knowledge. Moreover, it seeks to contribute to the current literature and offers intriguing insights for policymakers.
Originality/value
This paper addresses the still unclear relationship between GICD and performance, providing new cues regarding the role of women in CEO positions. Furthermore, in doing so, it focuses on Italian listed companies, a context still uncharted. Finally, the methodology represents a novelty in approaching these topics.
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Chiara Bartoli, Angelo Baccelloni, Alessio Di Leo and Alberto Mattiacci
This study explores luxury wine hospitality by considering (1) physical activities and (2) activities created by integrating the physical domain with digital technology. In doing…
Abstract
Purpose
This study explores luxury wine hospitality by considering (1) physical activities and (2) activities created by integrating the physical domain with digital technology. In doing so, it aims to identify the different types of wine tourism-related luxury experiences and build a framework for interpreting hybrid luxury experiences in wine hospitality in the digital era.
Design/methodology/approach
An explorative mixed-methods approach was adopted to investigate types of luxury wine hospitality using cluster analysis and in-depth interviews with producers of wines with controlled and guaranteed designation of origin in Italy’s Sangiovese area.
Findings
This study presents a framework for understanding hybrid digital and physical experiences in wine hospitality by examining the core components of luxury experiences. We identify six types of luxury experiences in wine hospitality that combine a physical experiential component with varying degrees of integration with digital technologies.
Practical implications
Our findings (1) provide wine businesses operating in hospitality within the luxury segment with a useful tool for optimising the integration of digital technology into physical experiences to add value to visitors’ activities and (2) highlight the importance of digital skills for wineries that organise luxury experiences.
Originality/value
This study systematises the integration of digital technologies into physical activities related to wine hospitality. It presents a hybrid physical–digital analytical framework that adopts an experiential outline of the strategic design of wine hospitality businesses.
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Social value creation (SVC) is the primary emphasis for unifying the various issues in contemporary social entrepreneurship (SE) literature and practice since it highlights the…
Abstract
Purpose
Social value creation (SVC) is the primary emphasis for unifying the various issues in contemporary social entrepreneurship (SE) literature and practice since it highlights the fundamental problem of sustainability in SE business. Accordingly, SVC as an outcome of SE represents the primary drive of social entrepreneurs (SEs). However, SEs encounter multi-dimensional challenges as they work to build their SE businesses and create social value. In the current context of digitally transforming entrepreneurship scenario, this study investigates the role of SE compassion and digital learning orientation (DLO) for SVC ability of SEs.
Design/methodology/approach
The study utilized a quantitative survey approach for primary data collection from social entrepreneurs in Saudi Arabia. A total of 158 valid replies from social entrepreneurs were obtained for the study. Using SmartPLS (3.0), partial least square structural equation modeling was used to analyze the data.
Findings
The results validated a model of SVC in which the SE compassion and DLO positively impact the SVC ability in SEs. However, the impact of DLO in moderating the SE compassion - SVC relationship in SEs was not proven.
Practical implications
The study established the role of SE compassion in explaining the distinctive SVC ability in SEs. Meanwhile, given the expanding necessity for SEs to leverage digital technologies for SE missions, the study provides implications for nurturing positive outcomes in terms of SE compassion and DLO outcomes among SEs. This organized knowledge can help entrepreneurs, educators and policymakers better incorporate these concerns in SE education, and social enterprises and entrepreneurs’ developmental initiatives.
Originality/value
This work is pioneering in that it conceptualizes and tests a theoretical framework that links SE compassion, DLO, and SVC in SEs. Meanwhile, the study is the first to operationalize the DLO in entrepreneurs. The study thus generates fresh insights about SVC in SE amid the digitally transforming entrepreneurship scenario.