Search Results (1,042)

With the arrival of an aging society and the continuous extension of the human lifespan, the quality of life has not improved in a corresponding manner. People’s demand for happiness and health is increasing. As a result, a model emerged that integrates tourism and medical services, which is health tourism. This growing demand has prompted many service providers to see it as a business opportunity and enter the market. Tourism can help travelers release work stress and restore physical and mental balance; meanwhile, health check-ups and disease treatment can help them regain health. Consumers have long favored health and medical tourism because it helps relieve stress and promotes overall well-being. As people age, some consumers experience a gradual decline in physical functions, making it difficult for them to participate in regular travel services provided by traditional travel agencies. Therefore, this study aims to explore the service needs of health and medical tourism customers (tourists/patients) and the interrelationships among these service needs, so that health and medical tourism service providers can develop more customized and diversified services. This study identifies four key drivers of medical tourism services: medical services, medical facilities, tour planning, and hospitality facilities. This study uses the APA (attention and performance analysis) method to assess each dimension and criterion and utilizes the DEMATEL method with the NRM (network relationship map) to identify network relationships. By combining APA and NRM techniques, this study develops the APA-NRM technique to evaluate adoption strategies and identify suitable paths for health tourism services, providing tailored development strategies and recommendations for service providers to enhance the service experience. Full article

This study examines the development of the digital economy and society in the Republic of Kazakhstan by combining international benchmarking with a context-specific national framework. It highlights the limitations of existing global indices such as DESI, NRI, and EGDI in capturing the structural and institutional dimensions of digital transformation in emerging economies. To address this gap, the study introduces a novel composite metric, the Index of Digital Economy Development (IDED), which integrates five sub-indices: infrastructure, usage, human capital, economic digitization, and transformation effectiveness. The methodology involves comparative index analysis, the construction of the IDED, and statistical validation through a public opinion survey and regression modeling. Key findings indicate that cybersecurity is a critical yet under-represented component of digital development, showing strong empirical correlations with DESI scores in benchmark countries. The results also highlight Kazakhstan’s strengths in digital public services and internet access, contrasted with weaknesses in business digitization and innovation. The proposed IDED offers a more comprehensive and policy-relevant tool for assessing digital progress in transitional economies. This study contributes to the literature by proposing a replicable index structure and providing empirical evidence for the inclusion of cybersecurity in national digital economy assessments. The aim of the study is to assess Kazakhstan’s digital economy development by addressing limitations in global measurement frameworks. Methodologically, it combines comparative index analysis, the construction of a national composite index (IDED), and statistical validation using a regional survey and regression analysis. The findings reveal both strengths and gaps in Kazakhstan’s digital landscape, particularly in cybersecurity and SME digitalization. The IDED introduces an innovative, context-sensitive framework that enhances the measurement of digital transformation in transitional economies. Full article

Background: This review explores the influence of eco-anxiety on sustainable consumption, with a specific focus on the urban context. While the literature on green consumerism continues to expand, the role of emotional and psychological factors, especially eco-anxiety, in shaping sustainable consumption decisions remains underexplored. Most existing studies emphasize cognitive, social, or contextual drivers, often overlooking affective dimensions that may significantly influence consumer behavior. Addressing this gap, the review examines how emotional responses to climate change, such as eco-anxiety, inform and potentially motivate eco-friendly consumption patterns. Understanding these affective pathways offers valuable insights on how individuals and urban communities can effectively adapt to climate change and establish a sustainable consumption culture. Methods: A systematic literature search was conducted in Scopus and Web of Sciences databases, following a predefined keyword strategy, resulting in 56 initial records. We further implemented a supplementary search of gray literature on Google Scholar to search for additional reports. The full-text screening process identified 12 eligible studies based on the following inclusion criteria: quantitative or mixed-methods studies focusing on adult and young adult individuals, including both measures of eco-anxiety and green consumption and assessing their direct or indirect relationship. Results: Findings suggest that eco-anxiety functions as a cognitive–affective motivator for sustainable consumer choices; however, the strength and direction of this influence appear contingent on moderating emotional and psychological variables and cross-cultural and demographic moderators. Discussion: This review highlights the need for urban-focused intervention tailored communication, marketing, and business strategies that address the emotional dimensions of climate change. Policymakers and businesses are encouraged to consider affective drivers as eco-anxiety to promote sustainable consumption stewardship within urban communities. By addressing these psychological responses, urban societies can become more resilient and proactive in confronting climate change challenges. Full article

Although linear overproduction and overconsumption have benefited businesses, they have created an unsustainable society. Converting wood waste into construction material can support the transition to a circular economy. The mechanical properties of beams constructed from wood waste were measured. Squares with 50, 60, and 70 mm side lengths were glued to create beams, to which the three-point test method was applied parallel to the fibres. The stiffness and moduli of elasticity and rupture were analysed with standard industrial statistical techniques. Specifically, a two-stage analysis was performed using the normal distribution and Shewhart control charts. Changes of 100 mm in width and height and 200 mm in length caused a change of 200–400 N/mm² in elasticity and 500–1300 MNmm² in stiffness. Modulus of rupture values were relatively comparable, as they were determined by the properties of oak wood, from which the beams were made. The observed differences in the tested mechanical parameters will be useful in the optimisation of furniture construction, with our research suggesting that it is possible to predict mechanical properties from the dimensions of the waste-wood pieces. Ultimately, this should help to design sustainable furniture that is aesthetic, functional, and safe. Full article

The importance of real-time big data has become crucial in the digital revolution of modern society, in the context of increasing data flows from multiple sources, including social media, internet connected devices (IOT) and financial systems, real-time analysis and processing is becoming a strategic tool for fast and accurate decision making, we find applications in different domains such as healthcare, finance, and digital marketing, which is revolutionizing traditional business models. In this article, we explore the recent advances and future prospects of real-time big data. Our research is based on recent work published between 2020 and 2025, examining the technological advances, the difficulties encountered and suggesting ways of optimizing the efficiency of these technologies. Full article

CCS/CCUS is considered vital for global climate mitigation, especially in decarbonizing hard-to-abate sectors like upstream oil and gas. In Indonesia, however, its deployment remains limited due to fragmented stakeholder views and lack of integrated policy support. This study explores multi-stakeholder perspectives, including government, academia, business, finance, media, and civil society, on the role and feasibility of CCS/CCUS in achieving the country’s net zero emissions (NZE) target. Using a mixed-method approach, we conducted structured surveys (n = 39) and in-depth interviews (n = 34). Findings reveal broad support for CCS/CCUS but highlight ongoing concerns about economic viability, regulatory uncertainty, and environmental risks. Stakeholders emphasize the need for stronger government incentives and cross-border financing mechanisms. The study underscores the importance of inclusive policymaking, enhanced fiscal support, and integration of CCS/CCUS into Indonesia’s carbon economic value framework to ensure a more participatory and sustainable climate policy pathway. Full article

Return migration is frequently associated with failure, particularly in the context of women returnees from the global south. This research challenges this notion, focusing on women returnees from Italy to North Africa. It aims to analyze return migration by focusing on women who returned to Morocco and Tunisia in the last 15 years, and the aftermath of the Arab uprisings, emphasizing the transformative potential of migration experiences for themselves and the local community. Women returnees not only redefine their roles in society but also foster socio-economic development, community building, and political changes in the countries of return. The study employs thematic analysis to examine 25 semi-structured interviews conducted with returnees aged 25–60, where women shared insights into their migration, re-adaptation experiences, and challenges upon return. Returnees utilized skills gained abroad to achieve economic empowerment, often starting businesses or finding new jobs. However, they faced cultural challenges, particularly societal expectations of traditional gender roles. Nonetheless, migration empowered many returnees to question these policies and norms, and contribute to societal change. Full article

Despite widespread recognition of the potential of cork oak forests and the cork industry to generate societal value, few comprehensive efforts have been made to quantify this value. This paper seeks to analyze and monetarily assess the overall value that the Catalan cork industry creates for society. To achieve this, it applies Integrated Social Value (ISV) analysis, a social accounting model that evaluates both the economic and social value generated by an organization for its stakeholders. Additionally, it incorporates the valuation of ecosystem services to provide a more holistic perspective. The magnitudes of the performed value estimations show that the environmental value of the analyzed Catalan cork companies is at least as high as the socioeconomic value. This study makes two key contributions. First, it extends the application of the ISV model to an entire industry—comprising interconnected companies operating within the same business sphere—while addressing specific challenges in the value calculation. Second, it integrates ISV analysis with the existing framework for valuing ecosystem services, thereby capturing the environmental value of the natural resources on which the industry relies. Full article

This study proposes a new concept that explains a source of technological change: The invasive behaviour of general purpose technologies that breaks into scientific and technological ecosystems with accelerated diffusion of new products and processes that destroy the usage value of all units previously used. This study highlights the dynamics of the invasive destruction of new path-breaking technologies in driving innovative activity. Invasive technologies conquer the scientific, technological, and business spaces of alternative technologies by introducing manifold radical innovations that support technological, economic, and social change. The proposed theoretical framework is verified empirically in new technologies of neural network architectures, comparing transformer technology (a deep learning architecture having unsupervised and semi-supervised algorithms that create new contents and mimic human ability, supporting Generative Artificial Intelligence) to Long Short-Term Memory (LSTM) and Recurrent Neural Networks (RNNs). Statistical evidence here, based on patent analyses, reveals that the exponential growth rate of transformer technology over a period of five years (2020–2024) is 45.91% more than double compared to the alternative technologies of LSTM (21.17%) and RNN (18.15%). Moreover, the proposed invasive rate in technological space shows that is very high for transformer technology at the level of 2.2%, whereas for LSTM it is 1.39% and for RNN it is 1.22% over 2020–2024, respectively. Invasive behaviour of drastic technologies is a new approach that can explain one of the major causes of global technological change and this scientific examination here significantly contributes to our understanding of the current dynamics in technological evolution of the Artificial Intelligence technology having high industrial impacts on the progress of human society. Full article

Past and current advances in artificial intelligence (AI) have resulted in a significant impact on business and accounting. Over time, AI has slowly transformed from the 1950s to today, from rule-based systems, also known as expert systems, to the deep learning architectures and sophisticated neural networks of modern generative AI. Early AI accounting applications of expert systems included a GAAP-based expert system to assess the appropriate accounting treatment for business combinations and an expert system to determine the proper type of audit report to issue. Recent accounting expert systems have been developed for document analysis, fraud detection, evaluating credit risk, and corporate default forecasting. The purpose of this study is to examine key events in the history of AI, current applications, and potential future effects pertaining to management accounting and society overall. In addition, the relationship of AI with economic and social factors will be evaluated. The study’s findings will be of interest to management accountants, businesspersons, academic researchers, and others who are concerned with artificial intelligence and its impact on management accounting and society overall. Full article

This study investigates how pandemic-induced emotional disruption has reshaped sustainable consumer behavior in the digital age, with a focus on the continued influence of safety measures in the restaurant industry. As societies transition beyond COVID-19 restrictions, health-related anxieties persist, driving consumers to prioritize hygiene and risk reduction in their decision-making. Drawing on large-scale data from TripAdvisor and OpenTable, we analyze the effects of digitally communicated safety protocols on restaurant booking behavior across major U.S. cities. Our findings reveal that safety communication remains a salient factor in consumer choice, even after the acute phase of the pandemic. This effect is particularly pronounced in lower-tier restaurants, where visible digital safety signals help build trust and compensate for weaker brand equity. Conversely, in upscale establishments, where baseline hygiene standards are presumed, the marginal benefit of safety signaling is reduced. The study also identifies enduring patterns of emotional expression and anxiety in online reviews, indicating the long-term psychological imprint of the pandemic on consumer sentiment. By situating safety communication as both a psychological reassurance mechanism and a strategic digital marketing tool, this research contributes to the emerging discourse on sustainable marketing in post-crisis contexts. The results offer theoretical and managerial insights into how businesses can integrate health assurance into long-term brand strategies, reinforcing trust and resilience in digitally mediated, post-pandemic consumption environments. Full article

People are considered the most valuable resources in the workplace. They bring their unique knowledge, skills, and abilities (KSAs) to contribute to the organization’s success. A sustainable workplace puts people first by prioritizing policies and practices to support employees’ physical, mental, and emotional health and promote work–life balance, which ultimately lead to increased job satisfaction and overall wellbeing. Wellbeing and positive functioning are considered essential elements for developing sustainable work performance. Organizations ought to develop sustainable management processes and practices as well as sustainable leadership to minimize the negative effects of the workplace on employee wellbeing and to foster a sustainable culture. This study aims to explore how a sustainable HRM would promote and enhance employee wellbeing in the workplace by investigating and developing a theoretical framework to connect the conceptual list of sustainable HR policies and practices with the five elements of the PERMA model of employee wellbeing. Full article

Our society is facing serious challenges from global warming and environmental degradation. Scientists have identified carbon dioxide as one of the causes. Our society is embracing carbon offset as a way to field the challenges. The purpose of carbon offset is trying to cancel out the large amounts of carbon dioxide by investing in projects that reduce or remove emissions elsewhere. Examples of carbon offset projects are planting trees, renewable energy projects, and capturing methane from landfills or farms. Not all carbon offset projects are equally effective. In stock markets, investors eagerly pursue carbon offset. Namely, investors favor carbon offset in addition to risk and return when investing. Therefore, investors supervise risk, return, and carbon offset. Investors’ pursuits raise the question of how to model carbon offset for investments. The traditional answer is to adopt carbon offset screening and engineer portfolios by stocks with good carbon offset ratings. However, Nobel Laureate Markowitz emphasizes portfolio selection rather than stock selection. Moreover, carbon offset is composed of multiple components, ranging from business, social, economic, and environmental aspects. This multifaceted nature requires more advanced models than carbon offset screening and portfolio selection. Within this context, we systematically formulate multiple-objective portfolio selection models that include carbon offset. Firstly, we extend portfolio selection and treat carbon offset as a whole. Secondly, we separate carbon offsets into different components and build models to monitor each component. Thirdly, we innovate a model to monitor each component’s expectation and mitigate each component’s risk. Lastly, we optimize the series of models and prove the models’ properties in theorems. Mathematically, this paper makes theoretical contributions to multiple-objective optimization, particularly by proving the consistency of efficient solutions during objective classification and model evolution, describing the structure of properly efficient sets for multiple quadratic objectives, and elucidating the optimization’s sensitivity analyses. Moreover, by coordinating the abstract objective function, our formulation is generalizable. Overall, this paper’s contribution is to model carbon offset investments through multiple-objective portfolio selection. This paper’s methodology is multiple-objective optimization. This paper’s achievements are to provide investors with greater precision and effectiveness than carbon offset screening and portfolio selection through engineering means and to mathematically prove the properties of the model. Full article

The pursuit of mergers and acquisitions (M&A) is often an acclaimed strategy for firm growth, resource sharing, and extended reach into new market segments. However, in the healthcare marketplace, there are two very different perspectives related to M&A. On the one hand, the American Hospital Association commends M&A activity as a tool to reduce healthcare costs, drive quality, and serve rural markets. On the other hand, a recent United States’ Presidential executive order suggests that M&A in the healthcare space is harmful to healthcare due to its restrictions on competition and adverse impacts on patients. These conflicting perspectives reflect differing M&A views in mainstream management research, as well. The purpose of the current study is twofold. First, we aim to explore these two seemingly paradoxical perspectives by examining the degree of hospital network geographic dispersion that results from M&A activity. Second, we contribute to the broader M&A literature by drawing attention to the importance of considering geographic influences on M&A performance. Using a spatial analysis of 147 nationwide hospital networks comprising 1713 hospitals, we propose and find support for the notion that the degree of network dispersion, as measured by actual driving distances in healthcare networks, are correlated with patient experiences. Using ordinary least squares (OLS) regression to examine relationships between patient experiences and overall hospital network geographic dispersion, we found support for the hypothesis that more spatially dispersed healthcare networks are associated with lower overall performance outcomes, as measured by customer (patient) satisfaction. The implications of these findings suggest that growth strategies that involve M&A activity should carefully consider the spatial influences on M&A entity selection. Our exploratory findings also provide a foundation for future research to bridge the gap between industry and governmental perspectives on healthcare M&A practices. Full article

Real-world laboratories have become important institutions of the energy transition in Germany and the EU. They represent innovation networks that integrate public and private actors in energy transition projects. In the past, they focused on urban districts, but, more recently, the real-world laboratories have been expanded to include large-scale, capital-intensive projects for the development of a hydrogen economy. This has increased the complexity of such projects and poses new challenges in contextualising the new form of real-world laboratories. This article analyses the response of one of the first of these new projects and how it dealt with this new organisational form at the project communication level. It shows that the co-creation of a common story shared by all project partners—or the lack of it—may be an early indicator of whether the necessary legitimacy from business, politics, and society can be gained. Full article