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This paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature and humans. Leopardi's philosophy of nature recognizes the alienness of nature in relation to humankind, thus challenging human governance of the planet. The poet’s thoughts align with the dilemma identified in the Anthropocene literature: who speaks for nature? This dilemma has accounting implications in terms of the frameworks and disclosures to be adopted. Therefore, Leopardi’s thoughts can become the basis for a more articulated and complex understanding of some key concepts and issues at the roots of SEA.

The paper utilizes content analysis to examine four essays by Giacomo Leopardi, which serve as the source of our data.

Leopardi recognizes the alienness of nature with respect to humanity and the voicelessness of nature as a generative of conflict. He also warned of the consequences of human governance that does not take nature’s needs into account. These findings open a discussion on the complex accounting implications of the distance between humanity and nature. They can inspire SEA scholars to change the status quo by developing new accounting frameworks from the perspective of nature and adopting forms of governance of nature that recognize the need to protect it as a voiceless stakeholder.

Through Leopardi’s humanistic and poetic philosophy, the perspective of nature can be infused into SEA studies, thereby promoting the need for a multidisciplinary and complex approach to the discipline.

The hospitality and tourism industry faces a number of workforce challenges, especially the high turnover rates and associated replacement costs associated with continually identifying and hiring new employees. The purpose of this paper is to discuss how hospitality and tourism organizations can use electronic human resource management (eHRM) and artificial intelligence (AI) to help recruit and select qualified employees, increase individual retention rates and decrease the time needed to replace employees. Specifically, it discusses how e-recruiting and e-selection and AI tools can help hospitality and tourism organizations improve recruiting and selection outcomes.

Research on eHRM, AI, employee recruitment and employee selection are applied to the hospitality and tourism industry and insights for how eHRM and AI can be applied to the industry are discussed.

eHRM and AI have the potential to transform how the hospitality and tourism industry recruit and select employees. However, care must be taken to ensure that the insights gained and the decisions made are well received by employees and lead to better employee and organizational outcomes.

This paper represents the first research that integrates research from eHRM and AI and applies it to the hospitality and tourism industry.

This paper represents the first research that integrates research from eHRM and AI and applies it to the hospitality and tourism industry.

The article aims to investigate the effects of ownership and capital structure on postacquisition operating performance.

The article extends the ongoing literature from an operating loss perspective and provides empirical evidence on the probability of acquirers’ operating loss in relation to ownership and capital structure. The operating performance of publicly listed manufacturing firms in China was tracked up to five years since the completion of the mergers and acquisitions (M&A) during 2003–2014.

The empirical results show that, in a five-year postacquisition period, state-owned enterprises (SOEs) are more likely to experience operating loss than non-SOEs. The likelihood of the operating loss is negatively associated with ownership concentration, implying that concentrated ownership may serve as an effective corporate governance mechanism in the emerging economy and improve postacquisition performance. The rise in leverage increases the likelihood of postacquisition operating loss, indicating that the costs of debt may outweigh the benefits.

The findings contribute to the literature on ownership, debt governance and post-M&A performance from an emerging economy perspective.

Skilled graduates delivered through vocational programmes are critical to ensure the future growth of emerging economies. This study explored students' reflections and experiences of online teaching and learning (T&L) during the COVID-19 pandemic in South Africa. The study specifically focused on the transferable skills students acquired and their relevance to working in the local retail and hospitality industries.

Following a case study research design, this study retrospectively delved into the multi-perspectives of students enrolled in vocational programmes. A total of 145 students completed reflective questions via a Qualtrics link regarding the topic in question. Student reflections were grouped and analysed for recurring themes using Atlas.ti. Through thematic analysis, two topical themes emerged related to transferable skills development and the usefulness of skills for future work.

The findings suggest that although students had to rely on online classes during the COVID-19 pandemic, they still developed vital transferable skills, including communication, teamwork, organisational, self-management, flexibility, technology, metacognition and problem-solving.

The findings offer valuable input into planning and developing student-centric online courses to facilitate the development of desired transferable skills. Findings could also guide best T&L practices regarding how education and training across digital platforms could be used to ensure that graduates are prepared to navigate the future complexities of working in ever-changing globalised industries.

This study provides new insights into the evolution of T&L and how unexpected situations could provide an opportunity to hone desired skills and prepare students for employment and the 21st century workplace.

The purpose of this paper is to present insights into the way in which system change can be activated around the provision of services and support for people experiencing multiple disadvantages in an urban setting.

This paper is informed by a thematic analysis of reflections, reports, learning logs, interviews and experiences of those “activating” system change in the Golden Key partnership in Bristol between 2014 and 2021.

Four themes are identified, including “creating the conditions for change”, “framing your involvement”, “investing in relationships” and “reflective practice and learning”. For each of these, an illustrative vignette is provided.

Practical recommendations and reflective questions are provided with suggestions of further considerations for applying this approach in different contexts.

This paper describes an original approach of activating and supporting people to do system change to improve the lives of people facing multiple disadvantages.

This study investigates how insurance intermediaries in Portugal and Ireland evaluate supply chain management (SCM) practices within the insurance industry, specifically focusing on potential regional variations in their assessments.

A comparative research design was employed, collecting data through surveys administered to insurance brokers in Portugal and Ireland. These countries were chosen due to their well-developed intermediary-based insurance markets.

The results show that some dimensions of supply chain management are significantly different between Portugal and Ireland. Nevertheless, the insurance brokers from the two countries also share similar views on key aspects of supply chain management.

This study offers valuable insights for insurance industry management, particularly regarding the dynamics of the insurer-intermediary relationship and the importance of catering to intermediary needs. The findings also highlight potential areas for European Union policy consideration, such as addressing potential asymmetries within the insurance sector across member states.

Improved relationships and collaboration within the insurance supply chain can lead to enhanced access to insurance products and more tailored services for consumers.

This research addresses two key gaps in the literature. Firstly, it examines the insurer-intermediary relationship from the intermediary perspective, a viewpoint often neglected in prior research. Secondly, the study investigates and confirms the existence of regional variations in insurance SCM practices across two European countries.

本研究擬探究在葡萄牙和愛爾蘭兩地的保險中介人於保險行業內,如何評價供應鏈管理方面的慣常做法,研究會特別專注探討這些評價所顯示的潛在地域差異。

研究人員以比較研究設計進行其探究;他們透過向葡萄牙和愛爾蘭兩國的保險經紀發出調查,繼而收集數據。這兩個國家被選中的原因是:它們擁有健全的、以中介為基礎的保險市場。

研究結果顯示,葡萄牙和愛爾蘭兩國的供應鏈管理在有些層面上存在著顯著的差異;但兩地的保險經紀在供應鏈管理的關鍵環節上則有頗類似的見解和看法。

本研究在保險業管理方面提供了寶貴的啟示,特別是它使我們更了解承保人與中介人之間的關係的變革動力,以及滿足中介人需要的重要性。研究結果亦強調了歐洲聯盟在制訂政策時必須考慮的潛在領域,如處理各成員國之間於保險業內的潛在不對稱。

若保險供應鏈內各方的關係和合作得到改善,則消費者會更容易取得各種保險產品;同時,他們亦可獲得更合適的訂製服務。

本研究嘗試處理相關文獻內兩個主要的研究缺口。首先,研究人員以中介人的觀點,去探討承保人與中介人之間的關係,而過去的研究,通常忽視了這個觀點;其次,本研究探究並確認有關的兩個歐洲國家,在其保險供應鏈管理方面的慣常做法上,確實存在著地域差異。

Skilled migrants' careers are heterogeneous, with existing theories capturing only some of their diversity and dynamic development over time and circumstance. This paper aims to draw out the multilevel (macro, meso and micro levels) influences impacting skilled migrants' careers by using the lens of the intelligent career framework. Furthermore, structuration theory captures the agency of skilled migrants facing different social structures at and across levels and explains the idiosyncratic nature of skilled migrants' careers.

Following an abductive approach, this paper examines the career influences for a sample of 41 skilled migrants in three different host countries. Individual career stories were collected through qualitative interviews. Important career influences from these narratives are categorised across the intelligent career competencies (knowing why, how and whom) at the macro, meso and micro levels.

Findings illustrate the lived reality for skilled migrants of these interrelated multilevel career influences and go some way in elucidating the heterogeneity of skilled migrants' careers and outcomes. The interplay of individual agency in responding to both facilitating and challenging social structures across the multilevels further explains the idiosyncratic nature of skilled migrants' careers and how/whether they achieve satisfying career outcomes. Some potential policy implications and options arising from these findings are suggested.

By considering multilevel themes that influence skilled migrants' career capital, the authors were able to better explain the complex, relational and idiosyncratic shaping of their individual careers. As such, the framework informs and guides individuals, practitioners and organisations seeking to facilitate skilled migrants' careers.

This paper aims to assess agri-environment (AE) scheme options on cultivated agricultural land in England for their impact on agricultural greenhouse gas (GHG) emissions. It considers both absolute emissions reduction and reduction incorporating yield decrease and potential production displacement. Similarities with Ecological Focus Areas (EFAs) introduced in 2015 as part of the post-2014 Common Agricultural Policy reform, and their potential impact, are considered.

A life-cycle analysis approach derives GHG emissions for 18 key representative options. Meta-modelling is used to account for spatial environmental variables (annual precipitation, soil type and erosion risk), supplementing the Intergovernmental Panel on Climate Change methodology.

Most options achieve an absolute reduction in GHG emissions compared to an existing arable crop baseline but at the expense of removing land from production, risking production displacement. Soil and water protection options designed to reduce soil erosion and nitrate leaching decrease GHG emissions without loss of crop yield. Undersown spring cereals support decreased inputs and emissions per unit of crop yield. The most valuable AE options identified are included in the proposed EFAs, although lower priority is afforded to some.

Recommendations are made where applicable to modify option management prescriptions and to further reduce GHG emissions.

This research is relevant and of value to land managers and policy makers. A dichotomous key summarises AE option prioritisation and supports GHG mitigation on cultivated land in England. The results are also applicable to other European countries.

The purpose of the study is an in-depth exploration of the processes through which a leader develops their leader identity in strength, meaning and integration, with resulting enrichment outcomes.

Using multi-domain leader identity theory, this study provides an in-depth exploration of the processes through which a leader develops their leader identity. Set in a healthcare context, 26 participants took part in an 18-month multi-domain leadership development program.

Findings indicate a typology of leader identities, capturing the dynamic nature of leader identity based on combinations of strength and meaning. Our research also suggests that as the leader develops, their leader identity can change from a differentiated identity as a leader to a more integrated leader identity, with resulting enrichment outcomes.

The results suggested value in inherently multi-domain focus using event-based reflection and, as such, are useful in leader identity development programs. We recommend future research generalize to other settings and a larger population.

By taking a multi-domain approach to leader identity development, the leader has the opportunity to learn and develop in a more holistic way. They are encouraged to reflect on and learn from leadership experiences throughout their entire lives, adding breadth and depth that are often overlooked in development programs.

Developing leaders who understand who they are and are capable of critical self-reflection and learning is a fundamental requirement for the positive advancement of society.

The value of the study lies in the first longitudinal, work-based empirical study taking an explicitly multi-domain approach to leader identity development.

The paper is to explore crowdfunding success determinants from the reward menu design aspect, distinguishing from extant studies focusing on characteristics of project creators or crowdfunding projects and funding dynamics. Both the number of reward options and price differentiation of rewards are considered.

The authors use the quadratic model to identify a curvilinear relationship between the number of reward options and crowdfunding success, by running regressions on data collected from one of the most influential reward-based crowdfunding platforms in China. In addition, they explore the moderating effect of price differentiation on the curvilinear relationship.

The authors find an inverted U-shape relationship between the number of reward options and the optimal number of options is around 10. In addition, they find that the curvilinear relationship is moderated by reward price differentiation.

This paper has managerial implications for crowdfunding project creators and platform managers. To achieve better crowdfunding outcomes, a proper number of reward options with diversified reward prices should be provided.

The paper contributes to the literatures in antecedents of crowdfunding success from reward menu design aspect based on theories in investment and purchasing decision making. It is different from existing studies focusing on the characteristics of project creators and crowdfunding projects or funding dynamics. It also parallels retirement contribution plan design studies by exploring the reward menu design in the crowdfunding context.