Search results

For privacy protection, federated learning based on data separation allows machine learning models to be trained on remote devices or in isolated data devices. However, due to the limited resources such as bandwidth and power of local devices, communication in federated learning can be much slower than in local computing. This study aims to improve communication efficiency by reducing the number of communication rounds and the size of information transmitted in each round.

This paper allows each user node to perform multiple local trainings, then upload the local model parameters to a central server. The central server updates the global model parameters by weighted averaging the parameter information. Based on this aggregation, user nodes first cluster the parameter information to be uploaded and then replace each value with the mean value of its cluster. Considering the asymmetry of the federated learning framework, adaptively select the optimal number of clusters required to compress the model information.

While maintaining the loss convergence rate similar to that of federated averaging, the test accuracy did not decrease significantly.

By compressing uplink traffic, the work can improve communication efficiency on dynamic networks with limited resources.

The purpose of this paper is to investigate the influence of state shareholding and control versus institutional investors on tax aggressiveness of Chinese listed firms.

By exploring recently available tax reconciliation data required under 2006 Accounting Standards for Business Enterprises on a sample of Chinese A-share listed firms, the authors calculate a direct measure of tax aggressiveness and investigate the influence of firm ownership structure on their tax aggressiveness.

The authors find that state ownership and control are positively associated with corporate tax aggressiveness. A positive link between the collective shareholding by the top ten shareholders and firm tax aggressiveness is also found. In contrast, institutional share ownership is negatively associated with corporate tax aggressiveness.

The results indicate that political connections and ownership concentration empower firms to pursue aggressive tax planning, whereas institutional investors partially mitigate such influences.

This paper complements recent studies on tax aggressiveness in the USA by analyzing tax planning activities of Chinese listed firms. The authors highlight firm ownership and control factors that encourage aggressive tax planning in China. This paper has important implications for both public policy and corporate governance in emerging markets similar to China.

According to construal level theory, close (versus far) psychological distance is associated with low (versus high) construal level. Despite the evidence for discount frame effect, it is unclear whether psychological distance and product nature play moderating roles. In addition, little has been known whether the effect of discount frame can extend to other dependent variables such as willingness to pay (WTP). Driven by construal level theory, five experiments were conducted to explore whether the effect of discount frame is dependent on psychological distance and product nature (i.e. utilitarian versus hedonic product).

The experimental method was used, with discount frame, psychological distance and product type as the independent variables and purchase intention, attitude towards the advertisement, perceived value and WTP as the dependent variables. Participants were presented with promotion scenarios in which psychological distance and discount format were manipulated. In order to test the generalizability of results, promotional scenarios for both utilitarian (i.e. backpack bag and shampoo) and hedonic products (i.e. scenery ticket and perfume) were presented. Data were collected via the online experiment platform (i.e. www.Credamo.com).

The authors found an interaction between discount frame and spatial distance in that consumers had more positive attitude toward percent off than amount off under near-spatial distance. However, no interaction was observed between discount frame and temporal, social or hypothetical distance.

Taken together, the current study for the first time reveals that the effect of discount frame is contingent on a specific dimension of psychological distance (i.e. spatial distance), regardless of whether the product is utilitarian or hedonic. Findings from this study for the first time pose a challenge to the notion that construal-level match necessarily leads to more favorable consumer responses, suggesting that there may be a unique mechanism underlying the joint effects of spatial distance and discount frame. The current findings can provide important implications for marketers and retailers in an effort to design effective promotional messages.

Public private partnership (PPP) has gained increasing popularity around the globe. Whether the government needs to participate in the PPP special purpose vehicle (SPV) as an equity coinvestor is a critical issue in PPP development. This research aims to examine the influence of government equity investment on PPP performance by taking public-private communication as an intermediate variable.

A questionnaire survey was adopted as the main research method. PPP practitioners with extensive experiences from both the public and private sectors were targeted respondents. The survey results were subsequently analyzed using statistical data analysis method.

Based on the results from the questionnaire survey, this research indicates an inverted U-shaped relationship between the ratio of government equity and performance in PPP projects. In addition, communication plays a mediating role between government equity investment and PPP project performance.

This research explicates the relationship between the equity structure in a PPP SPV and the project performance. It provides important guidance and reference for PPP practitioners to structure the SPV and associated financial and commercial arrangements. It also offers valuable insights into the development of PPP policy, especially regarding the structuring of PPP models in China and elsewhere.

Although trust is generally taken as a fundamental factor in influencing relational behavior in contractor–subcontractor collaboration, the determination of an optimal level of trust is still lacking. Trust with an optimal tipping point that matches dependence best is considered the optimal trust to improve relational behavior between general contractors and subcontractors. To fill the knowledge gap, this study explores how combinations of trust and dependence trigger relational behavior between general contractors and subcontractors through a configurational approach.

Questionnaires were administered to 228 middle management and technical staff members of the general contractor. The data were analyzed using fuzzy-set qualitative comparative analysis (fsQCA), and the inductive analytic method allowed researchers to explore configurations of different dimensions and levels of dependence and trust.

Necessity analysis results indicated that neither dependence nor trust was a necessary condition for facilitating relational behavior. Through sufficiency analysis, four configurations of optimal trust matched with dependence were identified in contractor–subcontractor collaboration. Even if contractors rely only on subcontractors for resources, the optimal trust between contractors and subcontractors should include both institution- and cognition-based trust. In the event that contractor–subcontractor collaboration involves relational dependence, both affect- and cognition-based trust are necessary for the optimal trust.

This study enhances existing research by delving deeper into a nuanced understanding of optimal trust in dependence scenarios, and enriches project governance theory by uncovering the internal transmission of relational governance. Practically, this study offers general contractors guidance on how to establish optimal trust strategies based on the dual dependence level with subcontractors, which can facilitate subcontractors' relational behavior, and ultimately improve contractor–subcontractor collaboration performance.

This study aims to review the diversified existing literature on digital tourism from 2002 to 2023 using bibliometric analysis to present a holistic review of the current scientific structure of digital tourism and sets the future research agenda.

A detailed search of 646 SSCI articles collected from the Web of Science Core Collection (WOSCC) database was analysed through CiteSpace.

The findings indicate that developed countries are at the core of the co-authorship network, although developing countries represented by China increasingly contribute valued research findings. The conceptual structure of digital tourism mainly evolves from exploration (2002–2006), and acceleration (2007–2014), to diversification (2015-2023), with the most recent focus on consumer-oriented value creation and potential technological risks. Three well-established thematic groups have been identified, namely, technological innovation and application, destination digital management and consumer value creation. Constructive insights for future research are also offered, including digital scenarios, digital production and digital governance.

The research helps scholars and practitioners grasp the current issues and needs of digital tourism and provides a guide for policymakers in the tourism industry who seek to intelligently improve tourism performance.

This study thoroughly evaluates 22 years of digital tourism literature through bibliometric analysis. It creates a framework for understanding how digital tourism is theorised and developed and indicates future research directions.

本篇论文旨在使用文献计量法梳理2002–2023年间的数字旅游研究, 提出整体知识架构和未来研究议程。

本篇论文运用CiteSpace对从Web of Science Core Collection (WOSCC)数据库中检索得到的646篇SSCI文献进行分析。

（1）发达国家处于作者合作网络的核心位置, 而以中国为代表的发展中国家持续产出有影响力的研究成果; （2）数字旅游的概念结构演化经历三个阶段：探索期（2002–2006年）、加速期（2007–2014年）以及多样化（2015–2023年）, 其中新兴研究热点为顾客导向的价值创造和潜在技术风险; （3）数字旅游研究主题分为三个类型, 即技术创新和应用、目的地数字化管理和顾客价值创造; （4）未来研究方向包括数字情境、数字生产和数字监管。

本篇论文有助于学界和业界人士掌握数字旅游产业的现状和需要, 并为政策制定者提供数智化提升旅游业绩效的参考。

本篇论文通过文献计量法系统回顾了22年间的数字旅游文献, 并进一步提出包含数字旅游演化和未来研究前沿的理论框架。

Este estudio tiene como objetivo revisar la diversa literatura existente sobre turismo digital desde 2002 hasta 2023 utilizando un método de análisis bibliométrico para revisar de manera integral la estructura científica actual del turismo digital y desarrollar una agenda de investigación futura.

A partir de una búsqueda detallada de 646 artículos del SSCI recogidos en la colección principal de Web of Science (WOSCC), se analizó la base de datos mediante CiteSpace.

Los resultados muestran que los países desarrollados constituyen el núcleo de la red de coautoría, mientras que los países en desarrollo representados por China también contribuyen cada vez más con valiosos resultados de investigación. La estructura conceptual del turismo digital evoluciona principalmente desde la exploración (2002–2006), y la aceleración (2007–2014), hasta la diversificación (2015–2023), centrándose más recientemente en la creación de valor orientada al consumidor y en los posibles riesgos tecnológicos. Se han identificado tres grupos temáticos bien establecidos, a saber, innovación y aplicación tecnológicas, gestión digital de destinos y creación de valor para el consumidor. También se ofrecen ideas constructivas para futuras investigaciones, como los escenarios digitales, la producción y la gobernanza digitales.

La investigación ayuda a estudiosos y profesionales a comprender los problemas y necesidades actuales del turismo digital y proporciona una guía para los responsables políticos del sector turístico que pretenden mejorar de forma inteligente los resultados del turismo.

Este estudio evalúa exhaustivamente 22 años de literatura sobre turismo digital mediante un análisis bibliométrico. Crea un marco para comprender cómo se teoriza y desarrolla el turismo digital e indica futuras direcciones de investigación.

The global energy transition is a process without historical experience that affects all participants in the technological chain of energy management, citizens and business entities. This increasingly dynamic process is aimed at decarbonisation of the entire economy, social stability and human well-being. We are witnessing the rapid development of more energy-efficient technologies, clean energy sources and stricter rules regarding the greenhouse gas (GHG) emissions. The data clearly show changes in the Earth’s climate system. Their consequences represent the most urgent threat to the longevity of tourism, which is one of the five most threatened economic sectors. At the same time, tourism continues to have a significant contribution to climate change due to growing GHG emissions, primarily from transport and accommodation facilities.

This chapter seeks to provide an overview of the drivers of GHG emissions and societal responses aimed at addressing tourism-related carbon emissions. It also offers an overview of climate and energy public policies and possible solutions towards a net-zero carbon future for the tourism industry. The purpose of this review is to empower tourism practitioners with current knowledge funded in global and European decarbonisation strategies and encourage them to reflect and create a new and more effective solution.

To solve the problem that the traditional received signal strength indicator real-time location method does not test the attenuation characteristics of the electromagnetic wave transmission in the location area, which cannot guarantee the accuracy of the location, resulting in a large location error.

At present, the compressed sensing (CS) reconstruction algorithm can be roughly divided into the following two categories (Zhouzhou and Fubao, 2014; Lagunas et al., 2016): one is the greedy iterative algorithm proposed for combinatorial optimization problems, which includes matching pursuit algorithm (MP), positive cross matching tracking algorithm (OMP), greedy matching tracking algorithm, segmented orthogonal matching tracking algorithm (StOMP) and so on. The second kind is the convex optimization algorithm, which also called the optimization approximation method. The common method is the basic tracking algorithm, which uses the norm instead of the norm to solve the optimization problem. In this paper, based on the piecewise orthogonal MP algorithm, the improved StOMP reconstruction algorithm is obtained.

In this paper, the MP algorithm (OMP), the StOMP and the improved StOMP algorithm are used as simulation reconstruction algorithms to achieve the comparison of location performance. It can be seen that the estimated position of the target is very close to the original position of the target. It is concluded that the CS grid-based target stepwise location method in underground tunnel can accurately locate the target in such specific region.

In this paper, the offline fingerprint database in offline phase of location method is established and the measurement of the electromagnetic noise distribution in different localization areas is considered. Furthermore, the offline phase shares the work of the location process, which greatly reduces the algorithm complexity of the online phase location process and the power consumption of the reference node, meanwhile is easy to implement under the same conditions, as well as conforms to the location environment.

The purpose of this paper is to introduce and explore blockchain technology and its potential implementation to hospitality and tourism firms’ wide range of business operations and transactions from a technological and functional point of view. This study’s central interest is to produce novel and rigorous in-depth-review analysis and foundations for a broad discussion and outlook on the potential applications of blockchain technology benefiting hospitality and tourism research, as well as the industry as a whole.

This study identifies and proposes several potential areas of the adoption and implementation of blockchain technology to the hospitality and tourism industry, including payment and cryptocurrencies, tracking and service customization, the disintermediation of hospitality and tourism, innovative loyalty programs, smart contracts, integrated property management systems, verified rating and review systems, collaborative initiatives and due diligence and smart tourism, each of which represents fertile avenues for future research.

This paper provides extensive critical discussions, reviews and answers to a fundamental question: “What critical functions of Blockchain mechanisms can be implemented to the existing core operational (i.e. booking and reservation systems, guest management, etc.) and business functions (i.e. loyalty/reward programs, agent transactions, etc.) of hospitality and tourism companies?”.

Future studies should specifically delve further into various angles of this “BizTech” environment based not only on business operations and competition but also on vendor and customer collaboration.

This study intends to serve as a guidance for future research, facilitate knowledge accumulation and create a new understanding and awareness in both practice and academia. One of the most important applications of blockchain in this industry would be that pertaining to direct booking, online reservation systems (i.e. airlines and online travel agencies) and check-in/out with digital identities. With industry-wide blockchain adoption, guests’ personal information can be digitally validated, saved and secured as previously established cryptographically secured codes verify one’s identity without disclosing essential personal information.

It is obvious that the hospitality and tourism industry needs urgent technological transformation, industrial innovations and new growth avenues such as the adoption of blockchain technology and systems to maintain its global market share in the future. Therefore, the implementation of blockchain systems can promote the formation of multi-center (i.e. guest operations and customer service), weakly intermediated (i.e. loyalty programs and/or review and rating systems) areas in this industry.