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The purpose of this paper is to examine the role that Facebook Fan Pages (FFPs) play in the generation of visit intention. The study has three objectives: first, to examine the effects of museum-generated content (MGC) on perceived information quality and perceived customer service and perceived information quality and perceived customer service on visit intention and, second, to test the model with two samples to make comparisons that provide useful insights.

Data were collected through an online survey that achieved 308 valid responses. A multi-group analysis was conducted to compare the results from two groups: users of the Frida Kahlo museum and Anahuacalli museum FFPs.

The results reveal that there are significant differences between the two samples regarding the direct effects of perceived information quality on visit intention and perceived customer service on visit intention. The authors also noted a slight difference between the two museums’ FFPs in the relationship between MGC and perceived information quality.

Further research is needed to examine other FFP factors that influence visit intention to clarify the results obtained from the two samples and to analyse the proposed model in other settings. This research contributes to the literature concerning the impact of online platforms on visit intention.

The findings provide useful insights for managers as to how to increase their FFP followers’ intention to visit their establishments.

El propósito de esta investigación es examinar el papel que desempeñan las páginas de fans de Facebook (PFFs) en la generación de intenciones de visita. El objetivo de este estudio es doble: primero, examinar los efectos del contenido generado por el museo sobre la calidad de la información percibida y el atención al cliente percibido, y la calidad de la información percibida y el atención al cliente percibido sobre las intenciones de la visita y el segundo, probar el modelo en dos muestras para establecer una comparación que proporcione ideas útiles.

Los datos fueron recogidos a través de una encuesta online de 308 respuestas válidas. Se realiza un análisis multigrupo para comparar los resultados entre dos grupos: PFF del museo de Frida Kahlo y la PFF del museo Anahuacalli.

Los resultados revelan que existen diferencias significativas entre las dos muestras con respecto a los efectos directos de la calidad de la información percibida en las intenciones de visita y el servicio al cliente percibido en las intenciones de visita. También se ha observado una ligera diferencia entre las PFF de los dos museos en la relación entre el contenido generado por el museo y la calidad de la información percibida.

Se necesita más investigación para examinar otros factores en las PFF que influyen en las intenciones de visitar, aclarar los diferentes resultados obtenidos en las dos muestras y analizar el modelo propuesto en otros entornos. Esta investigación contribuye a la literatura sobre el impacto de las plataformas online en las intenciones de visitar.

Los resultados proporcionan información útil para los gerentes sobre cómo aumentar las intenciones de sus seguidores de visitar sus establecimientos.

Intención de visitar, Contenido generado por el museo, Calidad de la información percibida, Atención al cliente percibido, Facebook

Trabajo de investigación

The Portuguese tax authority implemented a lottery to encourage citizens to request invoices as a strategy to fight value-added tax (VAT) evasion. As the law does not require citizens to request sales invoices with the consumers’ tax number, doing so is a form of voluntary cooperation in tracking down tax evaders. The purpose of this paper is to understand why ordinary citizens decide to join forces with tax authorities in the fight against VAT evasion by requesting invoices with their tax identification number.

An empirical study was conducted to explore the underlying motivation for Portuguese consumers to request sales invoices with their personal tax identification. The study combines quantitative and qualitative data.

The results from this study show that rewarding citizens is clearly a factor to be considered in any policy to maximize citizens’ cooperation in tracking down tax evaders. They indicate that fiscal benefits have a stronger effect on the request of invoices than the lottery and that it is necessary to promote good governance and justice.

Findings should be used to inform a cost-effective public policy that takes into account citizens’ concerns and combine deterrent measures and rewards in the form of tax benefits, rather than tax lotteries.

This paper provides new insights into VAT lotteries, which seem to be increasingly favored by policy makers but are an area under-researched. By recommending a course of action to maximize citizens’ cooperation in tracking down tax evaders, the paper provides useful practical implications and is a contribution for the study of VAT evasion policies.

Most Asians are directly or indirectly dependent on agriculture, and most live in rural areas. Since Asia is primarily an agricultural economy, rural tourism and agrotourism are critical in enabling growth. Agrotourism is a term that refers to the fusion of tourism and agriculture. The freshwater turtles (Batagur sp.) are a group of six turtles that once roamed southern Asia's great rivers and estuaries from the Indian Subcontinent to the Indonesian islands. Therefore, this review is to investigate the current state of agrotourism in Batagur sp. conservation and assess the associated challenges and opportunities. This review paper recognized the impacts and benefits for the rural site as an agrotourism industry. Moreover, three initiatives in Batagur sp. conservation programs were also discussed. Agrotourism, with a focus on the conservation of Batagur sp., is a vital driver of economic growth in rural Asian regions. It diversifies rural communities' income sources, enhancing economic stability and resilience.

The purpose of current study aims to provide a different perspective on customer-based brand equity (CBBE) and integrate this with previous brand equity theory to contribute to the brand equity literature.

Proposed hypotheses were verified using structural equation modelling (SEM) with multiple datasets. Study 1 collected data from 574 foreign tourists and 624 domestic tourists of culinary tourism. Study 2 used 1,020 customers from anti-epidemic restaurants, and Study 3 investigated 464 hotel customers’ perceptions of customer-based brand equity.

Building on the mediation-moderation model, the present study posits that perceived quality relates to brand loyalty through brand image and brand awareness of using 2,682 participants. Specifically, we argue that this indirect relationship exhibits a difference moderated pattern in which motivation and hedonic function are most likely to benefit from revisit destinations for tourists when they are moderate. We further explored the new anti-epidemic concepts of COVID-19 and identified restaurant operation as an important moderator that influences customer image of restaurant revisit.

Until now, no tourism and hospitality studies have addressed these unsolved problems in an integrated manner. This study was to investigate the brand equity development process.

The purpose of this paper is to analyze within the knowledge management (KM) stream the relationship between KM and intellectual capital (IC) and entrepreneurship (E). IC is a pivotal intangible resource to firms to generate knowledge. Knowledge and information are strategic for today’s company life. IC is generated and dynamically recombined by knowledge, produces knowledge and is feed by knowledge itself, both codified and tacit. For those reasons, the paper is motivated to understand how IC can represent valuable knowledge and how it can turn into innovation, through KM and practices. It is also voted to stimulate literature on understanding how innovation can serve E capabilities for firms’ business models, as innovation is not necessarily linked to a technological breakthrough. IC is functional to KM practices, as entrepreneurs can use IC and knowledge as a strategic management toolbox to innovate.

The main aim of the paper is to understand the state of the art on these central issues in KM literature. The paper uses a structure literature review (SLR) methodology, gathering papers by Scopus database for the period 2000–2019, on the relationship between KM and IC and E. The second aim is to understand for future research how do managers use IC as an opportunity to innovate and as a vehicle to transfer knowledge. The authors wondered about the qualification/quantification of “knowledge” as a crucial component of IC, which is in turn the riskier, but the more representative, a component of intangibles assets in the era of knowledge.

As for the first research question, the findings show that, actually, as the research has been started, IC, KM and E are still engaged separately by scholars, even if few efforts to match them together have been performed. The results depict a general fragmented and unsystematic vision of the relationship between the three topics. As for the future of the research about these topics, the authors found that scholars should catch the opportunity to go beyond the traditional theoretical mainstream on these issues. There is an urge to move the focus of KM and IC research toward new models of their interconnection, by including the social capital, namely, knowledge capabilities (explicit or not), etc., which are able to turn knowledge in innovation and competitive advantage, from an accounting perspective (recognizing IC’s components affecting the performance of firms, among which knowledge is the most important) and from a theoretical point of view (reducing the misalignment between the epistemological concept of KM requirements and the effective perception of organizational KM activities to extract value from KM initiatives).

The results, even if suffering from some limitations due to the performing of the methodology, offers several implications for academic research. The future of KM of the IC resources is clearly likely to lie on the recognition of the component of knowledge, as well as on the recognizing of new forms of social capital such as entrepreneurial capital, which is connected to innovation and creativity and firm value. An integrative framework of IC measurement should be built to link IC with KM and E. This is to guarantee that the measurement of IC does contribute to the efficiency and effectiveness of KM.

Practical contribution to accounting perspective. In fact, the relations between these three topics could be highly beneficial to validate, in the dynamic societies and organizations, how it is important the entrepreneur’s learning process and its content is fundamental in the quest for new business opportunities/innovations, stated that learning is a crucial factor for entrepreneurial activity and has a structural impact on business models of industrial organizations. The difficulty to recognize in the balance sheet human capital relation could be limited by the introduction of the component of KM practices codification and E attitude and influence to operate this transformation of human capital in organized structural capital. The authors would not give the solution to that problem. The authors just want to address the discussion.

The inspiring conclusion from previous studies is to think in a new way at the role of knowledge-based IC in organizational E. Starting from the assertion that knowledge-based process of innovation and E are linked, it can be tested, also from case studies help or empirical application that organizations with a pleasant level of IC are more likely to be more innovative and in conclusion, have a higher market value.

The main contribution of this paper is to afford for the first time, to the best knowledge, an SLR on the interaction in literature among KM, IC and E, simultaneously, to understand where literature research actually is focusing and to lead future thoughts, at a managerial level, toward the interacting implications of KM and IC on value creation by innovation, which is one stream E literature. Although recently scholars have been concerning more empirically about the relationship between KM, IC and E, they are more focused on theoretical aspects than about new ways to look at IC. The future of KM and IC research is clearly likely to lie on the recognition of the component of knowledge, as well as recognizing new forms of social capital such as entrepreneurial capital, which is connected to innovation and creativity. An integrative framework of IC measurement through KM should be built to link IC measurement with KM. This is to guarantee that measurement of IC does contribute to the efficiency and effectiveness of KM practices.

The purpose of this paper is to examine the associations of dietary patterns with sociodemographic and lifestyle characteristics in a cardiometabolic risk population.

In this cross-sectional study data from 295 (n=123 men/172 women, 42±16 years) participants in a Cardiovascular Health Care Program were included. After a 24-hour recall interview the dietary patterns were determined using principal component analysis. Sociodemographic, clinical and lifestyle data were collected by medical records.

Subjects with diabetes and hypertension had a higher adherence in the “traditional” pattern (rice, beans, tubers, oils and meats). Poisson regression models showed that male subjects with low schooling and smokers had greater adherence to the “traditional” pattern. Also, students, women, and those with higher schooling and sleeping =7 h/night showed higher adherence to healthy patterns (whole grains, nuts, fruits and dairy). Women, young adults and those with higher schooling and fewer sleep hours had greater adherence to healthy dietary patterns. Those with low schooling and unhealthy lifestyle showed more adherence to the “traditional” pattern.

The results indicate the importance to personalized nutritional therapy and education against cardiometabolic risk, considering the dietary patterns specific to each population.

Socioeconomic and lifestyle characteristics can influence dietary patterns and this is one of the few studies that investigated this relationship performing principal component analysis.