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This study aims to examine the efforts of two universities in Taiwan, particularly their engagement in coastal rural communities, and provides insights into the substantial contributions of University Social Responsibility (USR) projects toward achieving the sustainable development goals (SDGs) in rural settings. The objective of this research is to analyze the outcomes of these case projects on the SDGs and, consequently, to propose a theoretical model aimed at enhancing student participation in achieving SDGs through USR programs.

This study adapted the methodology comprising SDGs contribution analysis and participant observation. The SDGs contribution analysis unfolds in three steps. First, the authors conducted evaluation of the 2030 Agenda for Sustainable Development. This step involved a thorough analysis of all 17 SDGs and their respective targets to establish a foundational understanding. Second, analyzed the outcomes of the case projects to examine the specific contributions of case projects toward achieving the SDGs. Third, the information from the preceding steps is analyzed to determine the extent of the case projects’ contributions to the SDGs.

The study proposes a theoretical model to enhance student engagement in achieving SDGs, emphasizing student empowerment, community partnership and robust evaluation methods aligned with SDGs and social impacts. This model could offer guidance for higher education institutions (HEIs) globally on utilizing USR programs to contribute to the SDGs, while simultaneously enriching student learning experiences through practical engagement and empowerment.

This model can be enhanced and validated by applying more rigorous scientific methods. For instance, conducting surveys on students and community participants of events and activities, utilizing a statistically rigorous approach such as pre-post testing, can analyze the effectiveness of these programs on various SDG-related variables (e.g. awareness of SDGs). Additionally, exploring the relationships between the tested variables can be a potential research direction. For instance, examining whether community engagement can positively increase the social impacts of USR projects, or whether student empowerment can enhance community capacity building, are important issues worthy of discovery.

This model emphasizes the pivotal role of student empowerment, advocating for an educational approach that not only enhances students’ proficiency in community development but also potentially shapes their career trajectories, as evidenced by the case projects examined in this study. In essence, this model offers HEIs a structured pathway to enrich student engagement in realizing SDGs through USR initiatives. It posits student empowerment as the foundational element, fostering a learning environment where students gain valuable skills and insights into community development, potentially guiding their future professional endeavors. This research provides practical direction for those HEIs implementing USR projects, which will increase the positive impacts brought by HEIs, especially for the students and local community.

To the best of the authors’ knowledge, no previous studies have proposed a theoretical model specifically designed to engage students in achieving SDGs through USR programs in a rural context. The significance of this study lies in its potential to serve as a guide for higher education institutions globally, enabling them to effectively leverage USR programs to contribute toward SDGs. This makes the study an invaluable resource for researchers, policymakers and educators who are committed to fostering sustainability.

Outlines the history of accounting in China and reviews the literature published in English on the full range of Chinese accounting issues. Summarizes the contents of three books, refers to sections in other books and analyses journal articles by period, journal, research topic and research method. Argues that this accounting research has historical, academic and practical value,believes it will continue to improve and calls for greater use of more rigid research methodologies in this area.

Based on the theoretical viewpoints of criminal geography and environmental criminology, this research uses spatial multi-criteria decision-making methods. In the process of spatial decision-making and optimization of police resources, researchers fully consider the dynamic application of Geographic Information System (GIS) and the effects of spatial prevention and control.

Researchers use an integrated method combining Policing Geographic Information System (PGIS) and multi-criteria decision analysis (MCDA). On the one hand, police GIS has an excellent visual data analysis platform and integrated decision support system in data management, spatial analysis, data exploration and regression analysis. On the other hand, through the design of the indicator system, the quantification of indicators, the determination of weights, comprehensive evaluation and sensitivity analysis, MCDA can select the best plan from a large number of alternatives. When joining MCDA, the spatial dimension will bring the research results closer to the real world.

The study finds that the crime of burglary is affected to a certain extent by the distribution of police forces, the location of police units. Another important finding of this research is the correlation between more precise preventive measures and the crime of burglary.

From a practical point of view, this research would help advance the role of police units and law enforcement agencies in preventing burglary crimes and provide experience for the allocation of regional police resources.

The purpose of this study is to unfold the existing information channel in the higher moments of currency futures for different time horizons.

The authors use a quasi-Bayesian local likelihood approach within a time-varying parameter vector autoregression (TVP-VAR) framework and a dynamic connectedness measure to study the volatility, skewness and kurtosis of most traded currency futures.

The authors’ results suggest a time-varying presence of dynamic connectedness within higher moments of currency futures. Most spillovers pertain to shorter time horizons. The authors find that in net terms, CHF, EUR and JPY are the most important contributors to the system, while the authors emphasize that the role of being a transmitter or a receiver varies for pairwise interactions and time windows.

To the best of the authors’ knowledge, this is the first study that looks upon the connectivity vis-á-vis uncertainty, asymmetry and fat tails in currency futures within a dynamic Bayesian paradigm. The authors extend the current literature by proposing new insights into asset distributions.

This paper uses a supplemented health belief model (HBM) to explain the risk perception of COVID-19 coronavirus infection by potential and actual domestic and international travelers (from primarily European countries) in the early pre-vaccine phase of the pandemic and its influence on their travel intentions, decisions, and actions. With a health crisis of this magnitude, it is vital to understand the effect of COVID-19-associated containment measures and safety industry strategies in abating public fear and apprehension associated with non-essential travel.

The authors used a sequential transformative design consisting of a (QUAN + Qual) survey to explore the HBM dimensions. The questions in the quantitative part of the survey were disseminated online examine perceptions of the severity and susceptibility of the disease, travel risks and willingness to travel. The questions in the qualitative face-to-face survey examined, how international/cross-border travelers (from Spain and Germany) perceive the benefits and barriers of personal protective behavior and the potential influence of cues to action.

Results suggest that despite potential fear arousal and confusion associated with this infectious disease, people were willing to travel during periodic on-and-off travel restrictions and perceive the benefits of such travel as outweighing barriers like wearing masks, social distancing and other containment measures.

The conceptual model enabled the capture of real-time traveler's feelings about the benefits of traveling in the presence of the coronavirus and their perceptions of COVID-19 safety strategies used at destinations. This study adds to the lack of existing knowledge about potential psychological factors influencing travel decisions and behavior, including self-protective behavior. As borders reopen and we progress towards tourism and hospitality recovery, the results of this study can assist organizations, including health officials and governments, by reminding them of the likelihood of residual public fear when planning their COVID-19 safety strategies.

Given the scarcity of COVID-19 research on people's travel intentions and behavior following periods of social isolation due to lockdowns and border closures, this study captures sample public perceptions at two stages early in the pandemic. It is the first to apply all of the HBM dimensions with the addition of travel risk as a construct to investigate people's travel intentions and behaviors without vaccinations or treatments and to include cues to action in the investigation.

The purpose of this paper is to explore cycling tourists’ experience in Singapore using an exploratory case study.

Tourist’s spontaneous reviews (n=409) posted on TripAdvisor were collected and analyzed through Leximancer.

The software identified 31 concepts grouped into five dominant themes of tourists’ experiences. In order of relative importance, the themes were tour, bike, guide, experience, and cycling. It revealed that most tourists have a favorable impression of their cycling experience in Singapore.

The findings suggest cycling tours can provide tourists with pleasurable experiences. Tourists embark on cycling tours in Singapore to learn more about the city and enjoy new experiences. However, to meet tourists’ expectations, bicycles must be well-maintained and accessible. In addition, tour guides should be attentive and knowledgeable. These have a direct effect on tourists’ satisfaction level with cycling tours.

This paper sought to examine the pertinent literature to identify trends that lead to the emergence of new tourist profiles. The study simultaneously focused on analysing the implications of these new tourist segments for service providers. In a time characterised by constant and accelerated change, the tourism market environment must be systematically and proactively monitored to define more carefully adjusted marketing strategies.

The paper examined the academic, institutional and trade literature to provide an overview of the main trends and profiles of the main market segments.

The most relevant segments identified and profiled are the seniors and millennials. The importance of this two generational segments for tourism derives from their large dimensions and strong interest in travelling. Empirical evidence has been found that the senior segment comprises two distinct sub-segments: “younger at heart” and “older at heart”. Therefore, seniors cannot be targeted as a homogeneous segment. Regarding the millennials, they are considered digital natives, who look for authentic experiences and see themselves as travellers rather than tourists. They are expected to be the largest market segment by 2020. The implications of each segment profile for service providers are discussed.

The profiling of the two most important tourist segments allows managers to design more effective marketing-mix strategies to implement along the different stages of the tourism consumption process, which include the pre-travel, during-travel and post-travel phases.

To satisfy multiple stakeholders’ employability goals, higher education providers have introduced Work Integrated Learning (WIL) programs to provide opportunities for students to develop the required skills. Yet despite this increased focus, gaps in graduate capabilities persist. Thus, the paper explores the roles of educators, industry and students in co-creating WIL curriculum which provides transformative learning experiences.

A survey was designed using the Professional Capability Framework which has been validated in other discipline areas. Mean scores, standard deviation and a one-way ANOVA test were computed to identify gaps between the essential capabilities required for supervisory roles and student's levels of proficiency.

The study highlights the complexity of creating curriculum which meets the needs of multiple stakeholders. The discussion highlights that whilst educators may lead the development of WIL curriculum, without the active engagement of students and industry, gaps in graduates' “work-readiness” will persist. Opportunities for tripartite learning are highlighted.

The limitations of utilising a convenience sample are acknowledged.

Practical recommendations are provided for industry, educators and students. Areas for future research are identified to understand the roles of multiple stakeholders in the development of the future hospitality workforces.

The study is the first to apply the Professional Capability Framework in a hospitality context. The study further contributes implications in relation to curriculum design and identifies opportunities for transformative learning for educators, industry and students'.