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This study investigated the regulatory landscape surrounding artificial intelligence (AI) in the context of e-government development. The purpose of this article is to identify record-keeping challenges, opportunities and weaknesses that emerge from AI loose regulation. The research focuses on Sweden, Finland and South Africa, examining the interplay between existing guidelines, recommendations and legal structures at various levels.

The research adopted comprehensive systematic and scoping literature reviews, encompassing academic papers, reports and legal documents, along with an analysis of non-academic sources relevant to the study. This methodological approach helped to obtain a deep understanding of the evolving AI regulatory frameworks.

There is currently limited research that focuses on the impact AI deployment has on the management of critical records in government administrations. Also, the findings reveal that AI regulatory environment varies from country to country. The European Union stands as a noteworthy example of a comprehensive framework for AI governance. In contrast, South Africa, while at its infancy stage, demonstrates potential initiatives and policies at different levels. There is emphasis on the need to focus on co-operation, skills development and uniform regulatory frameworks.

This research holds significant practical implications for policymakers, government bodies and stakeholders involved in AI governance. It emphasizes how crucial it is to incorporate AI alongside a solid records management system. The study advocates for strategic investments in education and skills development to enable individuals to navigate the complexities of AI governance.

This research adds to the existing body of knowledge by providing an examination of AI legislation in e-government in the context of public records management. The analysis helps to review literature and other research materials across different geographical areas. The study explores the distinctive strategies used by Sweden, Finland and South Africa. The recommendations offer policymakers and stakeholders suggestions on how to foster effective AI governance and innovation in the public sector but at the same time manage public records effectively.

This paper attempts to fill the gap that exists in research regarding 20th-century heritage and its social appreciation. The purpose of this paper is to explore different ways of evaluating the heritage value and tourism potential and to propose an innovative model validated in the Zarzuela Hippodrome as an example of cultural asset from 20th century with important economic, social, cultural, aesthetic and architectural aspects.

This study opted for an interpretation of heritage from an ecosystem, integrating and global paradigm, understanding the asset as a set of resources that interact with each other, generating a common and enriched tourist experience among all the elements that make it up. From this perspective, it is conceived that by modifying one of the elements, the whole (tourist) ecosystem will be equally influenced. On the other side, it was incorporated non-parametric techniques based on the implementation of surveys for the validation of the tool to the case study of the Zarzuela hippodrome.

The results suggest that the hippodrome's internal values have been evaluated very positively, while its external values are low. Through this study, the paper has identified several weaknesses that impede its functioning as a viable “tourist product.” The distance from the city center, the lack of available information and the scarce diffusion and tourism promotion are its main weaknesses. The proposed analysis tool reveals the importance of the active participation of visitors to evaluate cultural assets through the combination of aspects related to the conservation of cultural assets and, in turn, elements that encourage their commodification as tourist products, break down barriers between these two disciplines.

The management tool proposed in this study can be used to underpin the creation of tourism experiences in cultural or heritage assets by diagnosing the current state of its tourist potential, quantifying its value in relation to the visitors’ perception and making visible those problematic aspects to develop actions to solve them. Although the present study is support for future research, as well as for improving the marketing of heritage in tourist settings, an in-depth analysis of the technical elements of heritage, as well as of its intervention (if applicable), will be necessary for the managers who want to use the tool.

One of the most differentiating characteristics between the construction typology of 20th-century historical buildings is perhaps the scarcity of decorative ornamentation, with exposed concrete being the main surface coating. Many of these constructions have an important cultural and historical relevance, however, the social perception, as regards its consideration as architectural and artistic heritage seems to reflect discordant aspects. This study provides support as a decision-making tool to determine the existing valuation of a building and how to enhance it.

This study takes steps toward the creation of a model that supports decision-makers and owners of cultural assets through a measurement system that makes it possible to quantify and determine the current state of tourism use through the social evaluation of heritage criteria. It defines which are the elements that favor the resilience of the property or, on the contrary, which are those that undermine its enhancement.

This chapter aims to identify the current challenges facing women entrepreneurs. Female entrepreneurship must be analyzed from a binary perspective: the position of women in society and the role of entrepreneurship in society. The study focused on women entrepreneurs in the European Union (EU). Considering the social-economic diversity in the EU, we evaluated the five economic systems. To highlight how these differences are manifested in the different systems, we considered for analysis one country belonging to each model, namely, Denmark for the Scandinavian system, Germany for the Continental system, Ireland for the Anglo-Saxon system, Spain for the Mediterranean System, and Romania, for the Catching-up system. The analysis considered women entrepreneurs in the labor market, female employment/management in the labor market, female entrepreneurs in the labor market, and female mentality regarding work and entrepreneurship.

Nowadays, there is a strong public interest in promoting transparency to be informed about the actions of the public sector. At the same time, there has been a significant change in society’s perceptions and concerns about sustainable development, with a marked increase in attention to this area. In this context, our main objective is to investigate the impact of transparency practices in local government on the implementation of the Sustainable Development Goals (SDGs) in Spanish municipalities.

We will analyse a sample of 84 municipalities, using the Dynamic Transparency Index published by Dyntra to measure transparency. For the level of implementation of the SDGs, we will use an index specifically created using data from the report “The SDGs in 100 Spanish Cities”, published by the Spanish Network for Sustainable Development in 2020.

Municipalities with a larger dependent population tend to achieve higher SDG levels. Municipalities with lower financial surpluses and more self-generated resources show better SDG implementation. Progressive political parties lean more towards sustainability, and coalition governments show higher SDG implementation than majority governments. Gender appears to play a minor role in SDG implementation, but male leadership is associated with higher levels. Factors such as population density and government transfers do not have a significant impact on SDG implementation levels.

This study seeks to address the lack of empirical research on the potential impact of transparency on the achievement of the SDGs, while also taking into account other socio-economic, financial and political aspects of the municipality. In doing so, it also contributes to the limited empirical literature on the determinants of the level of SDG implementation in local governments.

The present paper uses Twitter to analyze the current state of the worldwide, Spanish-language, independent publishing market. The main purposes are to determine whether certain Latin American Spanish-language independent publishers function as gatekeepers of world literature and to analyze the geopolitical structure of this global market, addressing both the Europe-America dialectic and neocolonial practices.

After selecting the sample of publishers, the authors conducted a search for their Twitter profiles and located 131; they then downloaded data from the corresponding Twitter APIs. Finally, they applied social network analysis to study the presence of and interaction between the sample of independent publishers on this social media.

The results provide data-based evidence supporting the hypothesis of some literary critics who suggest that in Latin America, certain publishers act as gatekeepers to the mainstream book market. Therefore, Twitter could be considered a valid source of information to address the independent book market in Spanish. By extension, this approach could be applied to other cultural industries in which small and medium-sized agents develop a digital presence in social media.

This paper combines social network analysis and literary criticism to provide new evidence about the Spanish-language book market. It helps validate the aforementioned hypothesis proposed by literary critics and opens up new paths along which to pursue an interpretative, comparative analysis.

This paper reports on the use of online blogs to promote student participation in the learning of the cultural aspects of international business. The focus is to report on a course that was conducted with forty‐two Masters of Business Administration (MBA) students from the Pontificia Universidad Católica in Santiago, Chile. Examples from student posts, comments, and projects in the blog suggest an increased participation and interaction among the members of the class and a successful implementation of the blog features.

The 2019 coronavirus disease (COVID-19) pandemic has profoundly affected family and school life. Evidence demonstrates how pandemic-induced online learning and home confinement can influence family dynamics and, consequently, students’ mental health and quality of life. This chapter extends the literature by building upon the perspective of family systems theory and focusing the analysis on graduate students who are underrepresented in COVID-19 research. Drawing from an online survey among 337 graduate students enrolled in a state university in the Philippines during the second year of the pandemic, this study examines the three family relationship domains (cohesion, expressiveness, and conflict), their predictive relationships with life satisfaction, and the mediating role of mental well-being on these relationships. Findings indicate favorable levels of cohesion, expressiveness, and conflict in the family. Respondents’ age, sex assigned at birth, and marital status were significantly correlated with at least one domain of family relationship. Cohesion and expressiveness yielded significant positive predictive relationships on mental well-being and life satisfaction. Furthermore, findings indicate the partial mediation of mental well-being on the relationship between cohesion and life satisfaction and full mediation on expressiveness and life satisfaction.

It is well known that entrepreneurship is a complex phenomenon, which takes place under great uncertainty. Much of the existing research that explores the venture creation process has assumed a linear, unitary process. The proposal presented in this chapter involves the venture creation process viewed as an iterative, non-linear, feedback-driven system called the Startup Path – a framework that brings together the entrepreneur as an individual, with its journey on the venture creation process.

This chapter offers a comprehensive review the literature on authentic leadership (AL). The authors employ a bibliometric approach to identify, classify, visualise and synthesise relevant scholarly publications and the work of a core group of interdisciplinary scholars who are key contributors to the research on AL. They review 264 journal articles, adopting a clustering technique to assess the central themes of AL scholarship. They identify five distinct thematic clusters: authenticity in the context of leadership; structure of AL; social perspectives on AL; dynamism of AL; and value perceptions of AL. Velt and Sinkovics assert that these clusters will help scholars of AL to understand the dominant streams in the literature and provide a foundation for future research.

The purpose of this paper is twofold. First, it identifies whether sustainability reporting has become an institutionalized cultural norm in the daily routines and organizational practices of Spanish public hospitals. Second, it finds out why sustainability reporting has become (or not) an institutionalized norm in the Spanish public hospital field.

To accomplish the research aims, the authors have adopted a qualitative method approach by combining two main data sources: (1) a documentary analysis of reports published by 60 Spanish public hospitals that consistently maintained their commitment to this activity over the past 10 years; and (2) a semi-structured interview with seven hospital managers and with seven participants from professional organizations.

The authors have found that sustainability reporting has not become an institutionalized practice in the Spanish public hospital setting. Based on the notion of normativity, the findings indicate that the institutional conditions that support the emergence of a norm are not met (Bebbington et al., 2012). In particular, the lack of a coherent normative framework, the absence of congruence with previous similar practices and the lack of clarity in the norm explain why a reporting norm has not emerged. Currently, the societal context has not developed an appropriate discourse around the development of sustainability reporting in the Spanish public sector.

The contribution of this research is double: (1) From a practical level, this paper contributes to the accounting literature by analyzing the development of sustainability reporting practices in the public sector; (2) According to the notion of normativity, the novelty of this paper is to explore whether a sustainability reporting norm emerges in Spanish public hospitals.