Abstracts | Social and Business Sciences
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 760

World Academy of Science, Engineering and Technology

[Social and Business Sciences]

Online ISSN : 1307-6892

550 The Impact of Race, Politics and COVID-19 on Immigration in the United States

Authors: Cindy Agyemang

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This study seeks to find out if racial sentiment toward immigrants still matters in the United States with COVID-19 present. It is argued that previous studies on immigration and racial attitudes or race conducted do not consider how health-related pandemics influence public opinion on immigration and the racial attitudes of people during severe health-related pandemics. In doing so, this paper hypothesizes that respondents' racial sentiment towards immigrants during this pandemic will influence their views on opposing immigration, those that believe the president handled cases on COVID-19 better are more likely to oppose immigration, and party affiliation affects respondents' views on immigration and COVID-19. For testing these hypotheses, the 2012, 2016, and 2020 American National Election Studies data was used. In accordance with the expectations of this study, it was observed that there was a statistically significant relationship between all my estimated models. This paper concludes that racial sentiment toward immigrants still matters even more in the United States, especially with the existence of health-related pandemics.

Keywords: COVID-19, immigration, racial attitudes, partisanship

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549 Customer Satisfaction with Artificial Intelligence-Based Service in Catering Industry: Empirical Study on Smart Kiosks

Authors: Mai Anh Tuan, Wenlong Liu, Meng Li

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Despite warnings and concerns about the use of fast food that has health effects, the fast-food industry is actually a source of profit for the global food industry. Obviously, in the face of such huge economic benefits, investors will not hesitate to continuously add recipes, processing methods, menu diversity, etc., to improve and apply information technology in enhancing the diners' experience; the ultimate goal is still to attract diners to find their brand and give them the fastest, most convenient and enjoyable service. In China, as the achievements of the industrial revolution 4.0, big data and artificial intelligence are reaching new heights day by day, now fast-food diners can instantly pay the bills only by identifying the biometric signature available on the self-ordering kiosk, using their own face without any additional form of confirmation. In this study, the author will evaluate the acceptance level of customers with this new form of payment through a survey of customers who have used and witnessed the use of smart kiosks and biometric payments within the city of Nanjing, China. A total of 200 valid volunteers were collected in order to test the customers' intentions and feelings when choosing and experiencing payment through AI services. 55% think that it bothers them because of the need for personal information, but more than 70% think that smart kiosk brings out many benefits and convenience. According to the data analysis findings, perceived innovativeness has a positive influence on satisfaction which in turn affects behavioral intentions, including reuse and word-of-mouth intentions.

Keywords: artificial intelligence, catering industry, smart kiosks, technology acceptance

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548 Experiences and Perspectives of Jewish Heritage Conservation and Promotion in Oradea and Timişoara, Western Romania

Authors: Andrea Corsale

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The historical and geographical regions of Banat and Crişana in Western Romania have long been characterized by a high degree of ethnic diversity. However, this traditionally complex cultural, linguistic, and religious mosaic has undergone a progressive simplification during the past century due to deportations, emigration, and assimilation, and both regions now have a large Romanian-speaking majority population. This contribution focuses on Jewish heritage in the two largest cities of these two regions, Timişoara (Banat) and Oradea (Crişana). The two cities shared some historical events but also went through different experiences, despite their relative geographic proximity. The Jewish community of Timişoara survived the Holocaust basically intact, an almost unique case in Central-Eastern Europe, but largely left the city after the war. Instead, the Jewish community of Oradea was almost completely deported and killed in Auschwitz, and a renewed post-war community gradually emigrated abroad in the following decades. The two Jewish communities are now very small in size but inherited a vast tangible and intangible heritage (synagogues, cemeteries, community buildings, characteristic architecture, memories, local traditions, and histories), partially restored and recovered in recent years. The author’s fieldwork shows that local Jewish stakeholders are aware of the potential of this heritage in terms of cultural and economic benefits, but significant weaknesses and concerns exist, as the small dimension of these communities, and their financial constraints, challenge their future role in the eventual promotion and management of this heritage, which is now basically in the hands of the non-Jewish public and private stakeholders. Projects, experiences, and views related to Jewish heritage conservation and promotion in these two contexts will be portrayed and analysed in order to contribute to a broader discussion on representations and narratives of minority heritage within cultural tourism development dynamics.

Keywords: Jewish heritage, ethnic minorities, heritage tourism, Romania

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547 Inquiry on Regenerative Tourism in an Avian Destination: A Case Study of Kaliveli in Tamil Nadu, India

Authors: Anu Chandran, Reena Esther Rani

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Background of the Study: Dotted with multiple Unique Destination Prepositions (UDPs), Tamil Nadu is an established tourism brand as regards leisure, MICE, culture, and ecological flavors. Albeit, the enchanting destination possesses distinctive attributes and resources yet to be tapped for better competitive advantage. Being a destination that allures an incredible variety of migratory birds, Tamil Nadu is deemed to be an ornithologist’s paradise. This study primarily explores the prospects of developing Kaliveli, recognized as a bird sanctuary in the Tindivanam forest division of the Villupuram district in the State. Kaliveli is an ideal nesting site for migratory birds and is currently apt for a prospective analysis of regenerative tourism. Objectives of the study: This research lays an accent on avian tourism as part and parcel of sustainable tourism ventures. The impacts of projects like the Ornithological Conservation Centre on tourists have been gauged in the present paper. It maps the futuristic proactive propositions linked to regenerative tourism on the site. How far technological innovations can do a world of good in Kaliveli through Artificial Intelligence, Smart Tourism, and similar latest coinages to entice real eco-tourists, have been conceptualized. The experiential dimensions of resource stewardship as regards facilitating tourists’ relish the offerings in a sustainable manner is at the crux of this work. Methodology: Modeled as a case study, this work tries to deliberate on the impact of existing projects attributed to avian fauna in Kalveli. Conducted in the qualitative research design mode, the case study method was adopted for the processing and presentation of study results drawn by applying thematic content analysis based on the data collected from the field. Result and discussion: One of the key findings relates to the kind of nature trails that can be a regenerative dynamic for eco-friendly tourism in Kaliveli. Field visits have been conducted to assess the niche tourism aspects which could be incorporated with the regenerative tourism model to be framed as part of the study.

Keywords: regenerative tourism, Kaliveli bird sanctuary, sustainable development, resource Stewardship, Ornithology, Avian Fauna

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546 The Impact of Hybrid Working Models on Employee Engagement

Authors: Sibylle Tellenbach, Julie Haddock-Millar, Francis Bidault

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The aim of this research is to understand the extent to which hybrid working models have influenced employee engagement in the Swiss financial sector. The context for this research is the transition out of the pandemic and the changes that have occurred between 2020 and 2023. Since the pandemic, many financial services companies have had to rethink their working model for office-based employees, as this group of employees has been able to experience a new way of working and, thus, greater freedom and flexibility. For a large number of companies, it was a huge change to shift from the traditional office-based to a new hybrid working model. A heightened focus on employee engagement has become a necessity in order to understand and respond to the challenges presented by the shift in a working model. This new way of working, partly office-based and partly virtual, has led to ambiguities about the impact on the engagement of hybrid teams. Therefore, the research question is: How hybrid working models have influenced employee engagement to what extent? The methodological approach is a narrative inquiry with four similar functional teams within four Swiss financial companies. Semi-structured interviews will be conducted with managers from middle management and their individual team members. The findings will demonstrate whether this shift in the working model influenced individual team members’ engagement and to what extent. The contribution of this research is two-fold. First, the research makes a theoretical contribution, presenting evidence of the impact of hybrid working on individual team members’ engagement in a specific sector and context, enhancing current knowledge on the challenges in working model transition. Second, this research will make a practice-based contribution, recommending ways to enhance the engagement of hybrid teams in a specific context. These recommendations may be applied in wider sectors and teams.

Keywords: employee engagement, hybrid teams, hybrid working models, Swiss financial sector, team engagement

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545 Analytics Capabilities and Employee Role Stressors: Implications for Organizational Performance

Authors: Divine Agozie, Muesser Nat, Eric Afful-Dadzie

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This examination attempts an analysis of the effect of business intelligence and analytics (BI&A) capabilities on organizational role stressors and the implications of such an effect on performance. Two hundred twenty-eight responses gathered from seventy-six firms across Ghana were analyzed using the Partial Least Squares Structural Equation Modelling (PLS-SEM) approach to validate the hypothesized relationships identified in the research model. Findings suggest both endogenous and exogenous dependencies of the sensing capability on the multiple role requirements of personnel. Further, transforming capability increases role conflict, whereas driving capability of BI&A systems impacts role conflict and role ambiguity. This study poses many practical insights to firms seeking to acquire analytics capabilities to drive performance and data-driven decision-making. It is important for firms to consider balancing role changes and task requirements before implementing and post-implementation stages of BI&A innovations.

Keywords: business intelligence and analytics, dynamic capabilities view, organizational stressors, structural equation modelling

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544 Development of Policy and Planning Processes Towards a Comprehensive Tourism Plan, Community Participation: The Case of Cameroon

Authors: Ruth Yunji Nange

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Tourism has continued to increase as a significant industry, enhancing economic growth and development in Cameroon; due to the tremendous success of this industry, community participation (CP) has enhanced tourism development (TD). While gaining augmented attractiveness, considering how local CP is encouraged in such initiatives has become imperative. It has become essential to examine the importance of CP in the development of policies and planning processes for the equitable distribution of benefits and the effects of TD in the country. This study will exactly explore the cases of CP in the most populated cities in Cameroon (Douala and Yaoundé) and also understand how local CP is incorporated into tourism to enhance development in the tourism industry in particular and Cameroon in general. This paper is based on a qualitative research method, semi-structured interviews, and in-depth, face-to-face interviews carried out with the top administrators of tourism, both in the public and private sectors, such as the minister, provincial and regional delegates of tourism, non-governmental organizations (NGO), leaders of local community associations and tour operators. The forms and surveys were open-ended with a high level of flexibility. The findings of this study will pose implications for the development of CP in tourism initiatives programs in Cameroon and other developing economies.

Keywords: Cameroon, local community, participation and planning, tourism

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543 Runaway Girl Children and the Reasons: Qualitative Study in Government Girls Home Bangalore

Authors: Hazel Johanna J., Ntailang Mary Tariang

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The paper “Runaway Girl Children and the Reasons: Qualitative Study In Government Girls Home Bangalore” explores the different reasons why children choose this last resort of running away rather than seeking proper help from the authorities. A qualitative study using a purposive sampling method was used to identify the participants based on the objectives. Girl runaway children between the age group of 12-18 years admitted to the Government Girls Home, Bangalore, were chosen for this study. Data was collected through in-depth interviews using semi-structured questions. Thematic analysis has been done using QDA Miner Lite. The main objectives of this study were to identify the reasons behind running away in children, to explore their childhood experiences and future dreams after they leave the Child Care Institution. The findings of this study derived five major themes that have caused the children to run away from their homes. The themes are child maltreatment and dysfunctional families, coerced into adulthood, forced work, adolescent dalliance, and aspirations. As a result, all the themes that emerged here are related to the family in one way or another. In conclusion, it is revealed that interpersonal family conflicts lead to the violation of child rights in so many ways, which in this context leads the child to run away from the comfort of their home.

Keywords: runaway children, dysfunctional family, abuse, child marriage, education

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542 Monitoring Public Attitudes Towards Tourism Valorisation of the Dinara Nature Park’s Dry Grasslands

Authors: Sven Ratković

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The survey of public attitudes and knowledge was conducted as part of the Dinara back to LIFE project during June and July 2020. The aim of the research was to collect public opinions and knowledge on the topics of the biodiversity of Dinara, perception of tourist potential, sustainable development, and acceptance of the project. The research was conducted using the survey method in the cities of Sinj, Knin, Vrlika, and Trilj, and the municipalities of Hrvace, Otok, Kijevo, and Civljane, where a total of 404 people were surveyed. The respondents perceive the cultural and recreational potential of Dinara and recognize it as a potential for agriculture and tourism. According to respondents, the biological diversity of Dinara is most affected by fires and human activity. When it comes to nature protection, the majority of respondents don’t trust local self-government units and relevant ministries. The obtained results indicate the need for informing and educating the community, and they serve to adjust the project activities and better guide the touristic development of the project area. The examination will be repeated in the last project year (2023).

Keywords: protected area tourism, Dinara Nature Park, dry grasslands, touristic infrastructure

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541 Heritage Management of Wooden Monasteries in Mandalay

Authors: Mary Oo, Thet Oo

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Mandalay is home to the last dynasty of Myanmar and is rich in cultural heritage. In Mandalay, cultural heritage is still being seen today, in not only intangible but also many tangible heritages. Intangible heritage, a religious structure such as mosques, churches, stupas, temples, Buddha libraries and monasteries, comprise over 80%. Among these religious structures, the authors aim to study the wooden monasteries built in the 19th century and then propose heritage management for them. Although some of the wooden monasteries are being conserved by the government, NGOs or inhabitants in those buildings, because of the unsystematic management plan and some of the inappropriate traditional methods, even their authentic architectural values have been lost today. In this paper, four aspects are explored: 1) the architectural features of 19th-century wooden monasteries 2) the condition of the problems and challenges, 3) the analysis of the problems of them and finally, based on these above analyses, recommend the appropriate heritage management proposal.

Keywords: Mandalay, wooden monasteries, challenges, problems, heritage management proposal

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540 Authenticity during Conflict Reporting: The China-India Border Clash in the Indian Press

Authors: Arjun Chatterjee

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The India-China border clash in Galwan valley in June 2020, the first deadly skirmish between the two Asian giants in the Himalayan border area in over four decades, highlighted the need to examine the notion of ‘authenticity’ in journalistic practices. Information emanating from such remotely located, sparsely populated, and not well-demarcated international land borders have limited sources, restricted to official sources, which have their own narrative. Geopolitical goals and ambitions embolden narratives of nationalism in the media, and these often challenge the notion and understanding of authenticity in journalism. The Indian press, contrary to the Chinese press, which is state-owned, is diverse and also confrontational, where narratives of nationalism are differentially interpreted, embedded, and realised. This paper examines how authenticity has become a variable, rather than a constant, in conflict reporting of the Sino-Indian border clash and how authenticity is interpreted similarly or differently in conflict journalism. The paper reports qualitative textual analysis of two leading English language newspapers – The Times of India and The Hindu, and two mainstream regional language newspapers, Amar Ujala (Hindi) and Ananda Bazar Patrika (Bengali), to evaluate the ways in which representations of information function in conflict reporting and to recontextualize (and thus change or modify the meaning of) that which they represent, and with what political and cultural implications.

Keywords: India-China, framing, conflict, media narratives, border dispute

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539 Patterns of Sustainable Financial Incentives Utilisation among Fashion Design Entrepreneurs in Nigeria

Authors: O. B. Urhibo, D. Imhonopi, T. George

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The global rate of decline in entrepreneurial activities, and the prevalence in Africa, especially Nigeria, is more worrisome. In recent times, these problems, such as the lack of accessibility and utilization of financial incentives needed to promote entrepreneurial activities, have led to a decrease in entrepreneurial activities. The causes of the decline have been evaluated from a different perspective and have further confirmed the relevance and need for the sustainability of the Fashion industry. With the increasing rate of unemployment and poverty in Nigeria and the literature gap in the social context, this study investigated the patterns of sustainable financial incentives utilisation among fashion design entrepreneurs in Nigeria through a qualitative approach. The Eastern part of Nigeria was considered in this study because of the high rate of market activity for textile and clothing firms. Specifically, Delta state was considered in this study. A purposive sampling technique was used to select key informants consisting of twelve (12) executives of the associations (i.e., Fashion Designer & Exhibitors Association, Delta Fashion Designers, and Fashion Designers Association of Nigeria for the interview sessions. Four themes emanate from the thematic analysis -lack of sufficient collateral, difficulties and duration of loan application processes, unacceptable business proposal/plan, and the absence of audited financial accounts were found to be the patterns of sustainable financial incentives utilisation among fashion design entrepreneurs in Nigeria. The promotion of sustainable patterns and supports has been suggested to reduce the challenges of sustainable financial incentives utilisation among fashion design entrepreneurs.

Keywords: entrepreneurship, fashion design, financial incentives, patterns, sustainability, utilisation

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538 Comparative Economic Analysis of Floating Photovoltaic Systems Using a Synthesis Approach

Authors: Ching-Feng Chen

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The floating photovoltaic (FPV) system highlights economic benefits and energy performance to carbon dioxide (CO₂) discharges. Due to land resource scarcity and many negligent water territories, such as reservoirs, dams, and lakes in Japan and Taiwan, both countries are actively developing FPV and responding to the pricing of the emissions trading systems (ETS). This paper performs a case study through a synthesis approach to compare the economic indicators between the FPVs of Taiwan’s Agongdian Reservoir and Japan’s Yamakura Dam. The research results show that the metrics of the system capacity, installation costs, bank interest rates, and ETS and Electricity Bills affect FPV operating gains. In the post-Feed-In-Tariff (FIT) phase, investing in FPV in Japan is more profitable than in Taiwan. The former’s positive net present value (NPV), eminent internal rate of return (IRR) (11.6%), and benefit-cost ratio (BCR) above 1 (2.0) at the discount rate of 10% indicate that investing the FPV in Japan is more favorable than in Taiwan. In addition, the breakeven point is modest (about 61.3%.). The presented methodology in the study helps investors evaluate schemes’ pros and cons and determine whether a decision is beneficial while funding PV or FPV projects.

Keywords: carbon border adjustment mechanism, floating photovoltaic, emissions trading systems, net present value, internal rate of return, benefit-cost ratio

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537 Wellness Tourism in Baluwarti Tourism Village, Surakarta City

Authors: Deria Adi Wijaya, Amad Saeroji, Jimmi Sandi P., Nanang Wijayanto

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Tourism and the creative economy are combinations that can become a sustainable source of welfare that can boost the economy so as to increase the country's foreign exchange. Therefore the development of the tourism sector is one of the priorities in President Joko Widodo's leadership framework for the 2019-2024 period. Entering the current pandemic, each party is required to be able to implement strict health protocols to slow the rate of SARS-Cov2 infection, or what is known as the coronavirus, but on the other hand, the need to turn the wheels of the economy must continue. Therefore, an effort is needed to develop tourism activities that are full of experiences that add health benefits. Anticipating this, the Ministry of Tourism and Creative Economy collaborated with the Ministry of Health to offer an innovative development model, namely wellness tourism. The development of wellness tourism is an alternative that can make a positive contribution to the development of Indonesian tourism during the pandemic. This research seeks to synergize efforts to develop national tourism into the regional sphere; in this case, Baluwarti Tourism Village, which is located within the walls of the Surakarta Sunanate Palace, has the potential to be developed into a wellness tourism destination in Surakarta City. Considering that a village that is in the immediate vicinity of a palace certainly has a variety of potential attractions for royal wellness tourism. The main objectives of this study are 1) to identify the potential for palace-style wellness tourism in Baluwarti Tourism Village; 2) to formulate development in the form of tour packages in Baluwarti Tourism Village. Of course, the development of the wellness tour package is still based on local wisdom, namely a tour package that raises local potential as a palace-style wellness tourism attraction that can improve the economy of the local people through the tourism sector in the post-pandemic era.

Keywords: potential, wellness tourism, Baluwarti Tourism Village, Surakarta Sunanate Palace, Surakarta City

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536 Model and Algorithm for Dynamic Wireless Electric Vehicle Charging Network Design

Authors: Trung Hieu Tran, Jesse O'Hanley, Russell Fowler

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When in-wheel wireless charging technology for electric vehicles becomes mature, a need for such integrated charging stations network development is essential. In this paper, we thus investigate the optimisation problem of in-wheel wireless electric vehicle charging network design. A mixed-integer linear programming model is formulated to solve into optimality the problem. In addition, a meta-heuristic algorithm is proposed for efficiently solving large-sized instances within a reasonable computation time. A parallel computing strategy is integrated into the algorithm to speed up its computation time. Experimental results carried out on the benchmark instances show that our model and algorithm can find the optimal solutions and their potential for practical applications.

Keywords: electric vehicle, wireless charging station, mathematical programming, meta-heuristic algorithm, parallel computing

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535 Atomic Town: History and Vernacular Heritage at the Mary Kathleen Uranium Mine in Australia

Authors: Erik Eklund

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Mary Kathleen was a purpose-built company town located in northwest Queensland in Australia. It was created to work on a rich uranium deposit discovered in the area in July 1954. The town was complete by 1958, possessing curved streets, modern materials, and a progressive urban planning scheme. Formed in the minds of corporate executives and architects and made manifest in arid zone country between Cloncurry and Mount Isa, Mary Kathleen was a modern marvel in the outback, a town that tamed the wild country of northwest Queensland, or so it seemed. The town was also a product of the Cold War. In the context of a nuclear arms race between the Soviet Union and her allies, and the United States of America (USA) and her Allies, a rapid rush to locate, mine, and process uranium after 1944 led to the creation of uranium towns in Czechoslovakia, Canada, the Soviet Union, USA and Australia of which Mary Kathleen was one such example. Mary Kathleen closed in 1981, and most of the town’s infrastructure was removed. Since then, the town’s ghostly remains have attracted travellers and tourists. Never an officially-sanctioned tourist site, the area has nevertheless become a regular stop for campers and day trippers who have engaged with the site often without formal interpretation. This paper explores the status of this vernacular heritage and asks why it has not gained any official status and what visitors might see in the place despite its uncertain status.

Keywords: uranium mining, planned communities, official heritage, vernacular heritage, Australian history

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534 The Influence of Smart Tourism Applications on Memorable Tourism Experience in Bangkok, Thailand

Authors: Wikanda Boonma, Jang Hyunmi

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Smart tourism applications (STAs) play an important role in tourism to enhance the quality tourism experience and add value to tourists with accurate information, better decision support, greater time-saving, and providing more personalized information to meet tourists’ expectations. This paper intends to develop and investigate the effect of smart tourism applications on memorable tourism experiences in enhancing tourist satisfaction and destination loyalty. Questionnaires were distributed to tourists who are traveling in Bangkok, Thailand. A structural equation method was used to find the relationship among smart tourism technology attributes, the perceived value of the STAs, memorable tourism experience, tourist satisfaction, and destination loyalty. The findings of this study provide insight into the critical role of smart tourism applications, which create chances for smart tourism development. Additionally, some theoretical and managerial implications were derived from the findings.

Keywords: smart tourism applications, memorable tourism experience, tourist satisfaction, destination loyalty

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533 Activism: An Experiential Sharing of Impacts on Businesses and Ways to Engage Activists

Authors: Lee Kar Heng

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Activists are people who use strong actions such as public protests or social media accusations in support of or opposition to controversial issues. While activism is the act of using such vigorous campaigns and actions to achieve political or social changes by the activists, today, the pressure and stresses from activism do not only grow in terms of civil rights but also in racial justice, labour reforms, and environmental change, to name a few. Some activism acts are constructive, but many are destructive, and they affect businesses as activists direct their sights on corporations, business entities, and organizations to achieve their supporting objectives beyond reasonable means. The paper attempts to share experiences of businesses being attacked by activists and how the attacks are mitigated. In sharing, this paper will discuss the effectiveness of the activist action and ways to react to them. The positive and negative impacts caused by activists' support action against corporations are also discussed.

Keywords: activism, conflicts, business, social responsibility

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532 Factors Affecting Attitude of Community Pharmacists Towards Locally Manufactured Pharmaceutical Products in Addisababa: A Cross-sectional Study

Authors: Gelila Tamyalew, Asres Abitie

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Community Pharmacists (CPs) have a significant part in consumer choice in the rational use of LMPPs. The opinion of pharmacists regarding branded and generic medications can offer a perception of the potential obstacles that might have to be overcome to advance generic medicine utilization. Many factors affect CPs' attitudes negatively toward LMPPs. Therefore, the current study assessed factors that can affect CPs' attitudes toward LMPPs. In the regression analysis of variables, three variables were associated with CPs' attitudes toward LMPPs. These are; maximum educational status, professional status, and year of experience in community pharmacy practice. Moreover, lack of belief in LMPPs, substitution agreement with the prescriber, cost-effectiveness of LMPPs, and consumer preference/demand were the most influencing reasons for the selection of LMPPs. In conclusion, the attitude of CPs seems suboptimal that requires an intervention to optimize LMPP utilization.

Keywords: locally manufactured pharmaceutical products, attitude, community pharmacist, Ethiopia

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531 The Relationship Between Cultural Factors and Dividend Payouts of the Banks in Some Middle East Countries

Authors: Benjamin Bae, Mahdy Elhusseiny, Sherif El-Halaby

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This study investigates the relationship between some cultural factors and the level of dividend payouts of banks in a number of Muslim countries. We examine whether cultural factors play any role in determining dividend payout policy in banks. The results suggest that banks in high masculinity countries tend to pay higher dividends than low masculinity countries. The results also show that banks in high uncertainty avoidance (UA) countries tend to pay lower dividends than high UA countries. Additionally, the results of this study indicate that banks in high long-term orientation (LTO) countries tend to pay lower dividends than low LTO countries. However, two other cultural factors of power distance (PD) and individualism do not have any incremental explanatory power on the dividend payouts. Overall, this research adds to our understanding of the bank’s dividend payout policies. First, evidence on the relationship between the cultural factors and bank’s level of dividend payouts should be useful to investors. Second, the findings of this study provide financial statement users with useful information about the bank’s dividend payout levels. Third, in general, it also adds to the accounting and finance literature on dividends.

Keywords: cultural factor, dividend payout, Hofstede index, bank industry

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530 Accounting for Cryptocurrency: Urgent Need for an Accounting Standard

Authors: Fatima Ali Abbass, Hassan Ibrahim Rkein

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The number of entities worldwide that currently accept digital currency as payment is increasing; however, digital currency still is not widely accepted as a medium of exchange, nor they represent legal tender. At the same time, this makes accounting for cryptocurrency, as cash (Currency) is not possible under IAS 7 and IAS 32, Cryptocurrency also cannot be accounted for as Financial Assets at fair value through profit or loss under IFRS 9. Therefore, this paper studies the possible means to account for Cryptocurrency, since, as of today, there is not yet an accounting standard that deals with cryptocurrency. The request to have a specific accounting standard is increasing from top accounting firms and from professional accounting bodies. This study uses a mixture of qualitative and quantitative analysis in its quest to explore the best possible way to account for cryptocurrency. Interviews and surveys were conducted targeting accounting professionals. This study highlighted the deficiencies in the current way of accounting for Cryptocurrency as intangible Assets with an indefinite life. The deficiency becomes well highlighted, as the asset will then be subject to impairment, where under GAAP, only depreciation in the value of the intangible asset is recognized. On the other hand, appreciation in the value of the asset is ignored, and this prohibits the reporting entity from showing the true value of the cryptocurrency asset. This research highlights the gap that arises due to using accounting standards that are not specific for Cryptocurrency and this study confirmed that there is an urgent need to call upon the accounting standards setters (IASB and FASB) to issue accounting standards specifically for Cryptocurrency.

Keywords: cryptocurrency, accounting, IFRS, GAAP, classification, measurement

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529 Stock Prediction and Portfolio Optimization Thesis

Authors: Deniz Peksen

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This thesis aims to predict trend movement of closing price of stock and to maximize portfolio by utilizing the predictions. In this context, the study aims to define a stock portfolio strategy from models created by using Logistic Regression, Gradient Boosting and Random Forest. Recently, predicting the trend of stock price has gained a significance role in making buy and sell decisions and generating returns with investment strategies formed by machine learning basis decisions. There are plenty of studies in the literature on the prediction of stock prices in capital markets using machine learning methods but most of them focus on closing prices instead of the direction of price trend. Our study differs from literature in terms of target definition. Ours is a classification problem which is focusing on the market trend in next 20 trading days. To predict trend direction, fourteen years of data were used for training. Following three years were used for validation. Finally, last three years were used for testing. Training data are between 2002-06-18 and 2016-12-30 Validation data are between 2017-01-02 and 2019-12-31 Testing data are between 2020-01-02 and 2022-03-17 We determine Hold Stock Portfolio, Best Stock Portfolio and USD-TRY Exchange rate as benchmarks which we should outperform. We compared our machine learning basis portfolio return on test data with return of Hold Stock Portfolio, Best Stock Portfolio and USD-TRY Exchange rate. We assessed our model performance with the help of roc-auc score and lift charts. We use logistic regression, Gradient Boosting and Random Forest with grid search approach to fine-tune hyper-parameters. As a result of the empirical study, the existence of uptrend and downtrend of five stocks could not be predicted by the models. When we use these predictions to define buy and sell decisions in order to generate model-based-portfolio, model-based-portfolio fails in test dataset. It was found that Model-based buy and sell decisions generated a stock portfolio strategy whose returns can not outperform non-model portfolio strategies on test dataset. We found that any effort for predicting the trend which is formulated on stock price is a challenge. We found same results as Random Walk Theory claims which says that stock price or price changes are unpredictable. Our model iterations failed on test dataset. Although, we built up several good models on validation dataset, we failed on test dataset. We implemented Random Forest, Gradient Boosting and Logistic Regression. We discovered that complex models did not provide advantage or additional performance while comparing them with Logistic Regression. More complexity did not lead us to reach better performance. Using a complex model is not an answer to figure out the stock-related prediction problem. Our approach was to predict the trend instead of the price. This approach converted our problem into classification. However, this label approach does not lead us to solve the stock prediction problem and deny or refute the accuracy of the Random Walk Theory for the stock price.

Keywords: stock prediction, portfolio optimization, data science, machine learning

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528 Inclusive Cultural Heritage Tourism Project

Authors: L. Cruz-Lopes, M. Sell, P. Escudeiro, B. Esteves

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It might be difficult for deaf people to communicate since spoken and written languages are different from sign language. When it comes to getting information, going to places of cultural heritage, or using services and infrastructure, there is a clear lack of inclusiveness. By creating assistive technology that enables deaf individuals to get around communication hurdles and encourage inclusive tourism, the ICHT- Inclusive Cultural Heritage Tourism initiative hopes to increase knowledge of sign language. The purpose of the Inclusive Cultural Heritage Tourism (ICHT) project is to develop online and on-site sign language tools and material for usage at popular tourist destinations in the northern region of Portugal, including Torre dos Clérigos, the Lello bookstore, Maia Zoo, Porto wine cellars, and São Pedro do Sul (Viseu) thermae. The ICHT system consists of an application using holography, a mobile game, an online platform for collaboration with deaf and hearing users, and a collection of International Sign training courses. The project also offers a prospect for a more inclusive society by introducing a method of teaching sign languages to tourism industry professionals. As a result, the teaching and learning of sign language along with the assistive technology tools created by the project sets up an inclusive environment for the deaf community, producing results in the area of automatic sign language translation and aiding in the global recognition of the Portuguese tourism industry.

Keywords: inclusive tourism, games, international sign training, deaf community

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527 Consumer Reactions to Hospitality Social Robots Across Cultures

Authors: Lisa C. Wan

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To address customers’ safety concerns, more and more hospitality companies are using service robots to provide contactless services. For many companies, the switch from human employees to service robots to lower the contagion risk during and after the pandemic may be permanent. The market size for hospitality service robots is estimated to reach US$3,083 million by 2030, registering a CAGR of 25.5% from 2021 to 2030. While service robots may effectively reduce interpersonal contacts and health risk, it also eliminates the social interactions desired by customers. A recent survey revealed that more than 60% of Americans feel lonely during the pandemic. People who are traveling can also feel isolated when they are at a hotel far away from home. It is therefore important for the hospitality companies to understand whether and how social robots can remedy deprived social connection not only due to a pandemic but also for a trip away from home in the post-pandemic future. This study complements extant hospitality literature regarding service robots by examining how service robots can forge social connections with customers. The service robots we are concerned with are those that can interact and communicate with humans; we broadly refer to them as social robots. We define a social robot as one that is equipped with interaction capabilities – it can either be one that directly interacts with the consumer or one through which the consumer can interact with other humans. Drawing on the theories of mind perception, we propose that service robots can foster social connectedness and increase the perception of social competence of the robot, but these effects will vary across cultures. By applying theories of mind perception and cultural dimension to the hospitality setting, this study shows that service robots that are equipped with social connection function will receive a more favorable evaluation from the consumers and enhance their intention to visit a hotel. The more favorable reaction to social robots is stronger for collectivists (i.e., Asians) than individualists (i.e., Westerners). To our knowledge, this is among the first studies to investigate the impact of culture on consumer reactions to social robots in the hospitality and tourism context. Moreover, this research extends the literature by examining whether people imbue non-human entities (i.e., telepresence social robots) with social competence. Because social robots that foster social connection with humans are still rare in hospitality and tourism, this aspect is an underexplored research area. Our study is the first to propose that, just like their human counterparts that possess relevant social skills, social robots’ interaction capabilities (e.g., telepresence robots) are used to infer social competence. More studies will be conducted to examine consumer reactions to humanoid (vs. non-humanoid) robot in the hospitality settings to generalize our research findings.

Keywords: service robots, COVID-19, social connection, cultures

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526 Research on the Protection and Development of Ancient Town Cultural Landscape Based on “Four State” Elements: Illustrated by the Example of Qikou

Authors: Bian ChengXiang, Wang Qian

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With the deepening of the research on the connotation of cultural heritage and human geography, the cultural landscape takes landscape as a cultural product, integrates and blends cultural and natural heritage to explore the cultural value behind its material landscape. Qikou ancient town is a typical traditional settlement with a homomorphism of mountain and water veins. Its cultural accumulation and natural landscape play an important role in its development. Therefore, this paper will combine the material and cultural elements of Qikou ancient town to analyze the composition of the cultural landscape of the ancient town and explore the protection and utilization of the cultural landscape of Qikou ancient town from the four aspects of ecology, form, cultural form, and business form, so as to provide effective strategies for the development of the ancient town.

Keywords: four state, cultural landscape, ancient town, protection, development

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525 The Relationship between Urbanization and the Rapid Development of Real Estate Industry in China: Taking Chongqing as an Example

Authors: Deng Tingting

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There is a very close interaction between the rapid development of the real estate industry and regional urbanization. The real estate problem can be boiled down to the problem of urbanization, in essence. The growth of hundreds of millions of people in the future will determine the development of low-level demand in the real estate market. At the same time, the practical problems of urbanization also seriously restrict the healthy development of real estate itself. The latter two interact with each other by adjusting the industrial structure, economic aggregate, regional population flow, and many other linkage factors. Through the case analysis of Chongqing, this paper finds that the urbanization of Chongqing and the overall development level of the real estate industry are still in the stage of development and upgrading, and its development potential and future development and application space are still very large. Therefore, from the perspective of the regional economy, studying the interaction between the two is of great significance to accelerate the process of urbanization in Chongqing, promote the healthy development of the real estate industry, and promote the rapid growth of the regional economy.

Keywords: urbanization, demographics, real estate, interrelationships

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524 Heritage Impact Assessment Policy within Western Balkans, Albania

Authors: Anisa Duraj

Abstract:

As usually acknowledged, cultural heritage is the weakest component in EIA studies. The role of heritage impact assessment (HIA) in development projects is not often accounted for, and in those cases where it is, HIA is considered as a reactive response and not as a solutions provider. Because of continuous development projects, in most cases, heritage is unconsidered and often put under threat. Cultural protection and development challenges ask for prudent legal regulation and appropriate policy implementation. The challenges become even more peculiar in underdeveloped countries or endangered areas, which are generally characterized by numerous legal constraints. Therefore, the need for strategic proposals for HIA is of high importance. In order to trigger HIA as a proactive operation in the IA process and make sure to cover cultural heritage in the whole EIA framework, an appropriate system of evaluation of impacts should be provided. To obtain the required results for HIA, this last must be part of a regional policy, which will address and guide development projects toward a proper evaluation of their impacts affecting heritage. In order to get a clearer picture of existing gabs but also new possibilities for HIA, this paper will focus on the Western Balkans region and the undergoing changes that it faces. Concerning continuous development pressure in the region and within the aspiration of the Western Balkans countries to join the European Union (EU) as member states, attention should be paid to new development policies under the EU directives for conducting EIAs, and accurate support is required for the restructuration of existing policies as well as for the implementation of the UN Agenda for SDGs. In the framework of new emerging needs, if HIA is taken into account, the outcome would be an inclusive regional program that would help to overcome marginality issues of spaces and people.

Keywords: cultural heritage, impact assessment, SDGs, urban development, western Balkans, regional policy, HIA, EIA

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523 Voters' Acceptance of Anti-guardians' Narratives: Electoral Politics in Establishmentarian Democracies

Authors: Rai Mansoor Imtiaz

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Guardians in hybrid regimes fragment opposition parties and ban their political leaders, and disenfranchise their voters' political participation. When guardians in hybrid regimes are so powerful that they remain decisive on electoral politics of states, and have powers to ban political parties and their leadership, then "why do political parties backed by those powerful guardians lose elections" and "how do anti-establishment parties make electoral inroads at the local and national levels." These two questions are interrelated with the key research question of my research "why do people vote for political parties rejected by powerful guardians in establishmentarian democracies." Furthermore, this research question is important to be explored for two reasons. First, existing literature only reflects the electoral victories of opposition parties or defeats of military-sponsored parties (see Thailand and Turkey) but remains silent on political change that led the anti-military parties to win the elections. Second, why is it a case that people belonging to the countries where militaries remain popular among the public (see Turkey and Pakistan) have started putting their trust in anti-establishment politicians who criticise the military against their intervention in politics? For instance, in Pakistan, where commenting against the military is meant to comment against the state –– an anti-military narrative is getting popular support. The conceptual framework of hybrid states in this research relies on the concept of a 'reserved domain/tutelary body' (guardians of hybrid states). However, this research makes a case that hybrid states are not consolidated separate political entities but rather vacillated states that fluctuate between democratic and authoritarian practices. This paper, therefore, uses the term establishmentarian democracy as a subtype of the hybrid regime, which is more consolidated than a hybrid democracy.

Keywords: Guardians, Hybrid Regimes, Voters, Elections, Democracy, South Asia

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522 The Church of San Paolo in Ferrara, Restoration and Accessibility

Authors: Benedetta Caglioti

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The ecclesiastical complex of San Paolo in Ferrara represents a monument of great historical, religious and architectural importance. Its long and articulated story, over time, is already manifested by the mere reading of its planimetric and altimetric configuration, apparently unitary but, in reality, marked by modifications and repeated additions, even of high quality. It follows, in terms of protection, restoration and enhancement, a commitment of due respect for how the ancient building was built and enriched over its centuries of life. Hence a rigorous methodological approach, while being aware of the fact that every monument, in order to live and make use of the indispensable maintenance, must always be enjoyed and visited, therefore it must enjoy, in the right measure and compatibly with its nature, the possibility of improvements and functional, distributive, technological adjustments and related to the safety of people and things. The methodological approach substantiates the different elements of the project (such as distribution functionality, safety, structural solidity, environmental comfort, the character of the site, building and urban planning regulations, financial resources and materials, the same organization methods of the construction site) through the guiding principles of restoration, defined for a long time: the 'minimum intervention,' the 'recognisability' or 'distinguishability' of old and new, the Physico-chemical and figurative 'compatibility,' the 'durability' and the, at least potential, 'reversibility' of what is done, leading to the definition of appropriate "critical choices." The project tackles, together with the strictly functional ones, also the directly conservative and restoration issues, of a static, structural and material technology nature, with special attention to precious architectural surfaces, In order to ensure the best architectural quality through conscious enhancement, the project involves a redistribution of the interior and service spaces, an accurate lighting system inside and outside the church and a reorganization of the adjacent urban space. The reorganization of the interior is designed with particular attention to the issue of accessibility for people with disabilities. To accompany the community to regain possession of the use of the church's own space, already in its construction phase, the project proposal has hypothesized a permeability and flexibility in the management of the works such as to allow the perception of the found Monument to gradually become more and more familiar at the citizenship. Once the interventions have been completed, it is expected that the Church of San Paolo, second in importance only to the Cathedral, from which it is a few steps away, will be inserted in an already existing circuit of use of the city which over the years has systematized the different aspects of culture, the environment and tourism for the creation of greater awareness in the perception of what Ferrara can offer in cultural terms.

Keywords: conservation, accessibility, regeneration, urban space

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521 Altruistic and Hedonic Motivations to Write eWOM Reviews on Hotel Experience

Authors: Miguel Llorens-Marin, Adolfo Hernandez, Maria Puelles-Gallo

Abstract:

The increasing influence of Online Travel Agencies (OTAs) on hotel bookings and the electronic word-of-mouth (eWOM) contained in them has been featured by many scientific studies as a major factor in the booking decision. The main reason is that nowadays, in the hotel sector, consumers first come into contact with the offer through the web and the online environment. Due to the nature of the hotel product and the fact that it is booked in advance to actually seeing it, there is a lack of knowledge about its actual features. This makes eWOM a major channel to help consumers to reduce their perception of risk when making their booking decisions. This research studies the relationship between aspects of customer influenceability by reading eWOM communications, at the time of booking a hotel, with the propensity to write a review. In other words, to test relationships between the reading and the writing of eWOM. Also investigates the importance of different underlying motivations for writing eWOM. Online surveys were used to obtain the data from a sample of hotel customers, with 739 valid questionnaires. A measurement model and Path analysis were carried out to analyze the chain of relationships among the independent variable (influenceability from reading reviews) and the dependent variable (propensity to write a review) with the mediating effects of additional variables, which help to explain the relationship. The authors also tested the moderating effects of age and gender in the model. The study considered three different underlying motivations for writing a review on a hotel experience, namely hedonic, altruistic and conflicted. Results indicate that the level of influenceability by reading reviews has a positive effect on the propensity to write reviews; therefore, we manage to link the reading and the writing of reviews. Authors also discover that the main underlying motivation to write a hotel review is the altruistic motivation, being the one with the higher Standard regression coefficient above the hedonic motivation. The authors suggest that the propensity to write reviews is not related to sociodemographic factors (age and gender) but to attitudinal factors such as ‘the most influential factor when reading’ and ‘underlying motivations to write. This gives light on the customer engagement motivations to write reviews. The implications are that managers should encourage their customers to write eWOM reviews on altruistic grounds to help other customers to make a decision. The most important contribution of this work is to link the effect of reading hotel reviews with the propensity to write reviews.

Keywords: hotel reviews, electronic word-of-mouth (eWOM), online consumer reviews, digital marketing, social media

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