Lucía Sáez, Iñaki Periáñez and Iñaki Heras-Saizarbitoria
This paper aims to identify the main dimensions that determine the ability of cities to compete as locations for business and hubs for investment which can help policymakers to…
Abstract
Purpose
This paper aims to identify the main dimensions that determine the ability of cities to compete as locations for business and hubs for investment which can help policymakers to manage and prioritize urban development strategies.
Design/methodology/approach
A composite indicator is proposed as a weighted aggregate of sub-indicators for the identified component dimensions (basic, efficiency-related and innovation-related competitiveness). The indicator is used to draw up a ranking of 159 European Large Urban Zones (LUZs) located in 26 EU countries based on 31 indicators, broken down into the three core dimensions of urban competitiveness identified.
Findings
The dimensions underlying urban competitiveness in relation to the location of firms and attracting investment determine the level of economic development of the LUZs. The most competitive cities in the sample have a high level of economic development, and the innovation dimension is the most significant one for the three groups of cities considered, followed by the efficiency dimension and, to a lesser extent, the basic dimension.
Practical implications
The findings provide guidance to policymakers on the most relevant dimensions for urban competitiveness.
Originality/value
This paper contributes to the literature shedding light on the complex relationships between efficiency-related and innovation-related factors with regard to urban competitiveness.
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Lucía Sáez, Iñaki Periáñez and Lucía Mediano
Urban managers increasingly focus on establishing the city as a brand to ensure a competitive force that enables the city to position itself at home and abroad. The purpose of…
Abstract
Purpose
Urban managers increasingly focus on establishing the city as a brand to ensure a competitive force that enables the city to position itself at home and abroad. The purpose of this paper is to analyze the development of city branding from the market orientation of the capital cities of Spain's regional Autonomous Communities.
Design/methodology/approach
The analysis uses a set of variables representing the different aspects that shape market orientation, and variables related to the development and implementation of city branding strategies. The methodology for collecting information on the cities under study is based on content analysis, and its specific application to the analysis of websites.
Findings
The research carried out reveals the existence of four distinct groups of Spain's cities that can be differentiated in terms of the importance that they give to the different areas of market orientation and the development of city branding strategies.
Research limitations/implications
The cities considered give an insight into the strategies of brand creation and development at major Spanish cities but tell nothing about secondary cities. The scope of the study is purely domestic. The authors intend to expand it to include cities elsewhere in Europe, to enable comparisons to be drawn of the processes of creation and development of city branding in different countries. The municipal web sites used as a source of information show some volatility, and as a result need to be reviewed from time to time.
Originality/value
Although web sites as marketing tools offer significant advantages, such as accessibility of information, provision of relevant information, handling of complaints, low cost, and customer service, there has been very little research into their role in urban management. Using the content provided by each municipality's official web site as a source, this paper offers a different perspective which complements research performed through other methods.
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Adriana Silva, Susana Jorge and Lúcia Lima Rodrigues
Existing research has concluded that accounting quality is influenced not only by the quality of accounting standards, but also by enforcement systems. Therefore, enforcement is…
Abstract
Purpose
Existing research has concluded that accounting quality is influenced not only by the quality of accounting standards, but also by enforcement systems. Therefore, enforcement is one of the key factors for ensuring International Financial Reporting Standards’ (IFRS) compliance and achieving accounting quality. However, one still does not know what has been studied about this relationship in scientific literature. Accordingly, the purpose of this paper is to identify, recap and evaluate the current state of research on the relationship between IFRS enforcement and accounting quality, to provide a critical overview of publications in this field and to identify future areas of interest.
Design/methodology/approach
Supported by a structured literature review, this paper fills in a research gap by conducting a scientometric analysis of papers on the relationship between IFRS enforcement and accounting quality construed in a broad sense. It reviews papers published between 2006 and 2019 selected from the Web of Science database, particularly analyzing main journals, authors, geographic areas of study, methods used, specific topics explored and future lines of research to be developed.
Findings
Main findings show a shortage of studies analyzing IFRS enforcement practices in individual countries and, in turn, the impact these practices may have on the accounting quality. This gap calls for further research to know the effectiveness of the IFRS-related enforcement mechanisms.
Originality/value
To the best of the authors’ knowledge, no previous scientometric studies focused on the enforcement of IFRS and accounting quality. This study fills this research gap and improves the understanding about what has been published on the topic, also proposing an agenda for future research that can help regulators to adjust policies for the implementation and enforcement of IFRS.
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Patrocinio Zaragoza-Sáez, Bartolomé Marco-Lajara and Mercedes Ubeda-Garcia
This paper aims to identify the gap existing between the current and future needs regarding digital skills, as well as the training needs for the 2030 horizon in Spanish tourism…
Abstract
Purpose
This paper aims to identify the gap existing between the current and future needs regarding digital skills, as well as the training needs for the 2030 horizon in Spanish tourism organisations belonging to five subsectors (accommodation, food and beverage, destination management, visitor attractions and travel agents and tour operators).
Design/methodology/approach
A mixed research methodology, which combined qualitative and quantitative approaches, served as the basis for this research work. Qualitative research took place between April 2018 and March 2019 and went through three stages: desk research, focus groups and interviews. Quantitative research developed from January to June 2019 by means of an online administered survey (Qualtrics). In total, 139 Spanish tourism organisations participated.
Findings
Tourism organisations analysed consider that digital skills are still an unresolved issue. Employees are willing to operate in environments where technology has an increasingly leading role. However, organisations believe that there remains a lot to be done until employees have, both at present and by the year 2030, a suitable level of digital skills enabling them to operate in the tourism subsectors analysed.
Originality/value
This study is framed within the European project called Next Tourism Generation (NTG), which involves 14 partners from eight countries. The findings obtained will help to develop a Europe Blueprint Strategy for digital skills within the tourism and hospitality sector, to provide employees, employers, entrepreneurs, teachers, trainers and students with a set of core digital skills represented in a skills matrix.
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Marilia Nunes Valença, Marcos Felipe Falcão Sobral, Telma Lúcia de Andrade Lima and Daniela de Moura Pavão Farias
This study aims to propose a new procedure called innovation radar in hospitality (IRH), which was specifically designed to measure the innovations in hotels.
Abstract
Purpose
This study aims to propose a new procedure called innovation radar in hospitality (IRH), which was specifically designed to measure the innovations in hotels.
Design/methodology/approach
Based on a systematic review, a structured questionnaire was developed with 31 questions. The questions covered 12 dimensions related to hospitality: offer, platform, solutions, customer, customer experience, value capture, processes, organization, supply chain, presence, network and brand. The developed IRH instrument allowed to identify five ordered stages of innovation in the hospitality industry: basic operational, advanced operational, basic innovator, intermediate innovator and advanced innovator. The IRH was tested in real environment in Brazilian Hotels.
Findings
The procedure proved to be stable and able to rank hotels by innovation. The IRH allocated hotels consistently into one of the five stages. By analyzing each survey hotel individually, the procedure showed no discrepancies between the individual rates and the allocated stage by IRH.
Practical implications
The IRH can be an automated and structured instrument to measure innovation by consumers, platforms, agencies, research studies and governments.
Originality/value
To the best of authors’ knowledge, this is the first structured and quantitative procedure to measure innovation in hotels. The radar was able to detect specific actions aimed at innovation that serve as a good prediction mechanism for innovation in the hospitality sector. In this context, the radar emerges as an important tool for innovation metrics in the tourism sector, offering analysis mechanisms and a way to evaluate and monitor companies.
研究目的
本论文旨在提出一种新流程, 名为酒店服务创新雷达(IRH), 其设计用来评估酒店的创新服务
研究设计/方法/途径
本论文通过系统文献综述的方法, 设计结构性问卷, 此问卷有31个问题, 其问题涉及酒店服务的12个维度:产品、平台、解决方案、顾客、顾客体验、价值获得、流程、组织、供应链、存在、网络、和品牌。本论文开发的IRH量表可以用来确认酒店服务业中五个创业阶段:基础运营、升级运营、基础创新者、中级创新者、和高级创新者。IRH在多个巴西酒店中得到了真实的测评
研究结果
IRH流程证明其是稳定的且能够评定酒店的创新级别。IRH流程将酒店体系地分在五个阶段。通过分析每个酒店, IRH流程显示酒店价格与IRH创新阶段之间并无偏差联系。
研究实际意义
IRH流程是自动结构性的量表, 用来衡量创新, 其中参考了消费者、平台、组织、研究人员、和政府等多重方面。
研究原创性/价值
本论文是首个科研项目, 提出这个结构性定量的流程, 以评估酒店的创新。IRH流程能够检测每个创新项目, 以作为酒店业中的创新预测指标。旅游业中IRH也可以作为很好的创新机制, 提供分析机制和评估监督公司。
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Mahmoud Mohieldin, Diana Piedrahita-Carvajal, Juan Velez-Ocampo and Maria Alejandra Gonzalez-Perez
Development pathways for Latin American and the Caribbean countries have been the subject of debates, analyses and controversies. For several decades, countries in this region…
Abstract
Development pathways for Latin American and the Caribbean countries have been the subject of debates, analyses and controversies. For several decades, countries in this region have struggled with structural barriers to development associated with social inequalities, political turmoil, colonialism, corruption and a dependence on exploiting natural resources, among others. Recently, the COVID-19 pandemic has worsened some of those obstacles, which when added to the global climate crisis and its environmental impact, leaves the region in a highly stressed situation, with many of its countries on the edge of a deep economic depression. This chapter discusses some of the socioeconomic challenges that Latin America and the Caribbean currently face; the roles of COVID-19 and climate crises on these challenges and some opportunities for recovery.
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James K. Galbraith, Jaehee Choi, Béatrice Halbach, Aleksandra Malinowska and Wenjie Zhang
We present a comparison of coverage and values for five inequality data sets that have worldwide or major international coverage and independent measurements that are intended to…
Abstract
We present a comparison of coverage and values for five inequality data sets that have worldwide or major international coverage and independent measurements that are intended to present consistent coefficients that can be compared directly across countries and time. The comparison data sets are those published by the Luxembourg Income Studies (LIS), the OECD, the European Union’s Statistics on Incomes and Living Conditions (EU-SILC), and the World Bank’s World Development Indicators (WDI). The baseline comparison is with our own Estimated Household Income Inequality (EHII) data set of the University of Texas Inequality Project. The comparison shows the historical depth and range of EHII and its broad compatibility with LIS, OECD, and EU-SILC, as well as problems with using the WDI for any cross-country comparative purpose. The comparison excludes the large World Incomes Inequality Database (WIID) of UNU-WIDER and the Standardized World Income Inequality Database (SWIID) of Frederick Solt; the former is a bibliographic collection and the latter is based on imputations drawn, in part, from EHII and the other sources used here.