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Book part
Publication date: 10 June 2024

Neven Šerić, Ivana Kursan Milaković and Ivan Peronja

Free Access. Free Access

Abstract

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Specialised Tourism Products
Type: Book
ISBN: 978-1-83549-408-0

Available. Open Access. Open Access
Article
Publication date: 7 January 2022

Edit Lippai-Makra, Zsuzsanna Ilona Kovács and Gábor Dávid Kiss

This paper aims to investigate the non-financial reporting (NFR) practices of Hungarian listed public interest entities for 2016–2018 in terms of the required disclosure content…

2214

Abstract

Purpose

This paper aims to investigate the non-financial reporting (NFR) practices of Hungarian listed public interest entities for 2016–2018 in terms of the required disclosure content based on the 2014/95/EU Directive (ED).

Design/methodology/approach

The authors apply content analysis methodology on Hungarian firms subject to mandatory reporting under the ED. The target variable in the multivariate model is the reporting quality (Qi) measured by a combined index.

Findings

The authors find that the ED had a moderate impact on Hungary's reporting quality because the overall disclosure of the sample only increased from low to medium level. The authors found that the value of intangible assets is a determinant of the reporting quality before and after the implementation of the ED. The findings support the effect of coercive isomorphism on Hungarian NFR practices.

Research limitations/implications

The limitation of the research is the number of firms examined. However, the authors covered the entire (non-bank) community of the Hungarian firms subject to the ED.

Practical implications

The authors suggest that reporting entities build upon the synergy between intellectual capital disclosure and NFR when elaborating their reporting strategies. The authors recommend the integration of ethical matters into corporate strategies and policies. Policymakers may consider the revision of the Hungarian regulations. The authors suggest academics embrace these topics in teaching.

Originality/value

To the best of the authors’ knowledge, this is the first study that investigates the impact of ED in the context of Hungary. The authors contribute to the existing literature by adding the results of the ridge regression model, highlighting the importance of intangible assets.

Details

Journal of Applied Accounting Research, vol. 23 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

Available. Content available
Article
Publication date: 3 April 2019

Shuaian Wang, Ran Yan, Lingxiao Wu and Dong Yang

The purpose of this study is to propose a mathematical optimization model to solve the yacht mooring area re-allocation problem (YMARP). The objective of the problem is to allow…

1009

Abstract

Purpose

The purpose of this study is to propose a mathematical optimization model to solve the yacht mooring area re-allocation problem (YMARP). The objective of the problem is to allow the maximum number of yachts to be moored at their ideal mooring areas.

Design/methodology/approach

In this paper, the YMARP is introduced, formally defined and discussed. The authors develop a 0-1 integer programing optimization model for the problem, which can be solved efficiently using off-shelf solvers. The performance of the model is tested on extensive numerical experiments.

Findings

The results of the numerical experiments demonstrate that the proposed model can solve the YMARP very efficiently using off-shelf solvers like CPLEX. In particular, problems with up to 30,000 yachts and 400 mooring areas can be solved to optimum within 30 s.

Originality/value

This study is one of the preliminary studies to consider problems arising in yacht management in a quantitative manner. The proposed model has three main merits. First, it enables the government to better manage yachts and mooring areas. Second, with more yacht owners assigned with ideal mooring areas, the model helps reduce the traveling time of the yacht owners to yacht mooring areas. Third, by reducing the traveling time of the yacht owners, the model contributes to lessening the traffic burden in cities.

Details

Maritime Business Review, vol. 4 no. 1
Type: Research Article
ISSN: 2397-3757

Keywords

Available. Open Access. Open Access
Article
Publication date: 11 June 2024

Julian Rott, Markus Böhm and Helmut Krcmar

Process mining (PM) has emerged as a leading technology for gaining data-based insights into organizations’ business processes. As processes increasingly cross-organizational…

587

Abstract

Purpose

Process mining (PM) has emerged as a leading technology for gaining data-based insights into organizations’ business processes. As processes increasingly cross-organizational boundaries, firms need to conduct PM jointly with multiple organizations to optimize their operations. However, current knowledge on cross-organizational process mining (coPM) is widely dispersed. Therefore, we synthesize current knowledge on coPM, identify challenges and enablers of coPM, and build a socio-technical framework and agenda for future research.

Design/methodology/approach

We conducted a literature review of 66 articles and summarized the findings according to the framework for Information Technology (IT)-enabled inter-organizational coordination (IOC) and the refined PM framework. The former states that within inter-organizational relationships, uncertainty sources determine information processing needs and coordination mechanisms determine information processing capabilities, while the fit between needs and capabilities determines the relationships’ performance. The latter distinguishes three categories of PM activities: cartography, auditing and navigation.

Findings

Past literature focused on coPM techniques, for example, algorithms for ensuring privacy and PM for cartography. Future research should focus on socio-technical aspects and follow four steps: First, determine uncertainty sources within coPM. Second, design, develop and evaluate coordination mechanisms. Third, investigate how the mechanisms assist with handling uncertainty. Fourth, analyze the impact on coPM performance. In addition, we present 18 challenges (e.g. integrating distributed data) and 9 enablers (e.g. aligning different strategies) for coPM application.

Originality/value

This is the first article to systematically investigate the status quo of coPM research and lay out a socio-technical research agenda building upon the well-established framework for IT-enabled IOC.

Details

Business Process Management Journal, vol. 30 no. 8
Type: Research Article
ISSN: 1463-7154

Keywords

Available. Open Access. Open Access
Article
Publication date: 9 February 2024

Greg Richards

This study, a conceptual paper, analyses the growth of curation in tourism and hospitality and the curator role in selecting and framing products and experiences. It considers the…

3175

Abstract

Purpose

This study, a conceptual paper, analyses the growth of curation in tourism and hospitality and the curator role in selecting and framing products and experiences. It considers the growth of expert, algorithmic, social and co-creative curation modes and their effects.

Design/methodology/approach

Narrative and integrative reviews of literature on curation and tourism and hospitality are used to develop a typology of curation and identify different curation modes.

Findings

Curational techniques are increasingly used to organise experience supply and distribution in mainstream fields, including media, retailing and fashion. In tourism and hospitality, curated tourism, curated hospitality brands and food offerings and place curation by destination marketing organisations are growing. Curation is undertaken by experts, algorithms and social groups and involves many of destination-related actors, producing a trend towards “hybrid curation” of places.

Research limitations/implications

Research is needed on different forms of curation, their differential effects and the power roles of different curational modes.

Practical implications

Curation is a widespread intermediary function in tourism and hospitality, supporting better consumer choice. New curators influence experience supply and the distribution of consumer attention, shaping markets and co-creative activities. Increased curatorial activity should stimulate aesthetic and stylistic innovation and provide the basis for storytelling and narrative in tourism and hospitality.

Originality/value

This is the first study of curational strategies in tourism and hospitality, providing a definition and typology of curation, and linking micro and macro levels of analysis. It suggests the growth of choice-based logic alongside service-dominant logic in tourism and hospitality.

Details

International Journal of Contemporary Hospitality Management, vol. 36 no. 13
Type: Research Article
ISSN: 0959-6119

Keywords

Available. Open Access. Open Access
Article
Publication date: 14 May 2024

Márta Kiss and Katalin Rácz

Using the theoretical framework of the substantive economy, this study aims to point out the main aspects of the substantive mode of operation that help the integration of…

516

Abstract

Purpose

Using the theoretical framework of the substantive economy, this study aims to point out the main aspects of the substantive mode of operation that help the integration of disadvantaged people while at the same time shedding light on the barriers that hinder economically efficient functioning in a market economy.

Design/methodology/approach

Research focuses on Hungarian rural work integration social cooperatives, which are engaged in producing activity by the employment of disadvantaged people. In the research, mixed methods were applied: results of a questionnaire survey covering 102 cooperatives, as well as 20 semi-structured interviews and experiences from the field. A total of 17 indicators were used to explore the substantive operational features, promoting mechanisms and problems in the following areas: organisational goals and outcomes; integrating roles and functions; productive functions; and the embeddedness of cooperatives.

Findings

As for results, substantive operational mechanisms and tools that support the integration of disadvantaged people have been identified such as mentoring, social incentives, the ability to create local value or the expansion of local community services. At the same time, several barriers have been detected that make it difficult to operate economically, such as cooperatives being a stepping stone for workers, excessive product heterogeneity or the lack of vertically structured bridging relationships.

Originality/value

The value of the study is to counterpoint the mechanisms promoting social purposes of work-integration social cooperatives and the obstacles to their long-term sustainability within the framework of the substantive economy, to better understand their functioning and the less quantifiable factors of their performance.

Available. Open Access. Open Access
Article
Publication date: 4 October 2022

Salman Alzayani, Khaldoon Al-Roomi and Jamil Ahmed

The paper intends to explore the lived experiences of medical students during the COVID-19 pandemic and its impact on their lifestyles and mental wellbeing.

1520

Abstract

Purpose

The paper intends to explore the lived experiences of medical students during the COVID-19 pandemic and its impact on their lifestyles and mental wellbeing.

Design/methodology/approach

Fourteen medical students from the College of Medicine and Medical Sciences, Arabian Gulf University, Bahrain, were enrolled, and their narratives were obtained. Data were analyzed and conducted using Colaizzi’s phenomenological descriptive method of enquiry.

Findings

The analysis identified two themes, along with nine subthemes, that were generated. The first theme focused on mental and social experiences, while the second focused on lifestyle changes. During the pandemic, students had time to reflect on themselves and started to think positively about their lives, although they felt fearful, uncertain, stressed and anxious due to preventive control measures that were mandated, including social distancing and lockdowns. Participants’ lifestyles changed generally negatively, as they adapted to the preventive measures, rendering them physically inactive and exposing them to unhealthy food and disturbed sleep.

Originality/value

The findings provide an insight into the negative impact of the COVID-19 pandemic on the lifestyle and mental wellbeing of medical students. Educational institutes need to offer their students both short as well as long-term health, social and mental support to overcome the impact of the pandemic on their lives.

Details

Arab Gulf Journal of Scientific Research, vol. 40 no. 4
Type: Research Article
ISSN: 1985-9899

Keywords

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