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34 pages, 1345 KiB  
Review
Unmasking Pediatric Asthma: Epigenetic Fingerprints and Markers of Respiratory Infections
by Alessandra Pandolfo, Rosalia Paola Gagliardo, Valentina Lazzara, Andrea Perri, Velia Malizia, Giuliana Ferrante, Amelia Licari, Stefania La Grutta and Giusy Daniela Albano
Int. J. Mol. Sci. 2025, 26(15), 7629; https://doi.org/10.3390/ijms26157629 - 6 Aug 2025
Abstract
Pediatric asthma is a multifactorial and heterogeneous disease determined by the dynamic interplay of genetic susceptibility, environmental exposures, and immune dysregulation. Recent advances have highlighted the pivotal role of epigenetic mechanisms, in particular, DNA methylation, histone modifications, and non-coding RNAs, in the regulation [...] Read more.
Pediatric asthma is a multifactorial and heterogeneous disease determined by the dynamic interplay of genetic susceptibility, environmental exposures, and immune dysregulation. Recent advances have highlighted the pivotal role of epigenetic mechanisms, in particular, DNA methylation, histone modifications, and non-coding RNAs, in the regulation of inflammatory pathways contributing to asthma phenotypes and endotypes. This review examines the role of respiratory viruses such as respiratory syncytial virus (RSV), rhinovirus (RV), and other bacterial and fungal infections that are mediators of infection-induced epithelial inflammation that drive epithelial homeostatic imbalance and induce persistent epigenetic alterations. These alterations lead to immune dysregulation, remodeling of the airways, and resistance to corticosteroids. A focused analysis of T2-high and T2-low asthma endotypes highlights unique epigenetic landscapes directing cytokines and cellular recruitment and thereby supports phenotype-specific aspects of disease pathogenesis. Additionally, this review also considers the role of miRNAs in the control of post-transcriptional networks that are pivotal in asthma exacerbation and the severity of the disease. We discuss novel and emerging epigenetic therapies, such as DNA methyltransferase inhibitors, histone deacetylase inhibitors, miRNA-based treatments, and immunomodulatory probiotics, that are in preclinical or early clinical development and may support precision medicine in asthma. Collectively, the current findings highlight the translational relevance of including pathogen-related biomarkers and epigenomic data for stratifying pediatric asthma patients and for the personalization of therapeutic regimens. Epigenetic dysregulation has emerged as a novel and potentially transformative approach for mitigating chronic inflammation and long-term morbidity in children with asthma. Full article
(This article belongs to the Special Issue Molecular Research in Airway Diseases)
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20 pages, 1925 KiB  
Article
Beyond Polarity: Forecasting Consumer Sentiment with Aspect- and Topic-Conditioned Time Series Models
by Mian Usman Sattar, Raza Hasan, Sellappan Palaniappan, Salman Mahmood and Hamza Wazir Khan
Information 2025, 16(8), 670; https://doi.org/10.3390/info16080670 - 6 Aug 2025
Abstract
Existing approaches to social media sentiment analysis typically focus on static classification, offering limited foresight into how public opinion evolves. This study addresses that gap by introducing the Multi-Feature Sentiment-Driven Forecasting (MFSF) framework, a novel pipeline that enhances sentiment trend prediction by integrating [...] Read more.
Existing approaches to social media sentiment analysis typically focus on static classification, offering limited foresight into how public opinion evolves. This study addresses that gap by introducing the Multi-Feature Sentiment-Driven Forecasting (MFSF) framework, a novel pipeline that enhances sentiment trend prediction by integrating rich contextual information from text. Using state-of-the-art transformer models on the Sentiment140 dataset, our framework extracts three concurrent signals from each tweet: sentiment polarity, aspect-based scores (e.g., ‘price’ and ‘service’), and topic embeddings. These features are aggregated into a daily multivariate time series. We then employ a SARIMAX model to forecast future sentiment, using the extracted aspect and topic data as predictive exogenous variables. Our results, validated on the historical Sentiment140 Twitter dataset, demonstrate the framework’s superior performance. The proposed multivariate model achieved a 26.6% improvement in forecasting accuracy (RMSE) over a traditional univariate ARIMA baseline. The analysis confirmed that conversational aspects like ‘service’ and ‘quality’ are statistically significant predictors of future sentiment. By leveraging the contextual drivers of conversation, the MFSF framework provides a more accurate and interpretable tool for businesses and policymakers to proactively monitor and anticipate shifts in public opinion. Full article
(This article belongs to the Special Issue Semantic Networks for Social Media and Policy Insights)
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20 pages, 640 KiB  
Article
Digital Innovation and Cost Stickiness in Manufacturing Enterprises: A Perspective Based on Manufacturing Servitization and Human Capital Structure
by Wei Sun and Xinlei Zhang
Sustainability 2025, 17(15), 7115; https://doi.org/10.3390/su17157115 - 6 Aug 2025
Abstract
This paper examines the effect of digital innovation on cost stickiness in manufacturing firms, focusing on the underlying mechanisms and contextual factors. Using data from Chinese A-share listed manufacturing firms from 2012 to 2023, we find that, first, for each one-unit increase in [...] Read more.
This paper examines the effect of digital innovation on cost stickiness in manufacturing firms, focusing on the underlying mechanisms and contextual factors. Using data from Chinese A-share listed manufacturing firms from 2012 to 2023, we find that, first, for each one-unit increase in the level of digital technology, the cost stickiness index of enterprises decreases by an average of 0.4315 units, primarily through digital process innovation and digital business model innovation, whereas digital product innovation does not exhibit a statistically significant impact. Second, manufacturing servitization and the optimization of human capital structure are identified as key mediating mechanisms. Digital innovation promotes servitization by transitioning firms from product-centric to service-oriented business models, thereby reducing fixed costs and improving resource flexibility. It also optimizes human capital by increasing the proportion of high-skilled employees and reducing labor adjustment costs. Third, the effect of digital innovation on cost stickiness is found to be heterogeneous. Firms with high financing constraints benefit more from the cost-reducing effects of digital innovation due to improved resource allocation efficiency. Additionally, mid-tenure executives are more effective in leveraging digital innovation to mitigate cost stickiness, as they balance short-term performance pressures with long-term strategic investments. These findings contribute to the understanding of how digital transformation reshapes cost behavior in manufacturing and provide insights for policymakers and firms seeking to achieve sustainable development through digital innovation. Full article
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26 pages, 1514 KiB  
Article
Measuring the Digital Economy in Kazakhstan: From Global Indices to a Contextual Composite Index (IDED)
by Oxana Denissova, Zhadyra Konurbayeva, Monika Kulisz, Madina Yussubaliyeva and Saltanat Suieubayeva
Economies 2025, 13(8), 225; https://doi.org/10.3390/economies13080225 - 2 Aug 2025
Viewed by 214
Abstract
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 [...] Read more.
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
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48 pages, 3956 KiB  
Article
SEP and Blockchain Adoption in Western Balkans and EU: The Mediating Role of ESG Activities and DEI Initiatives
by Vasiliki Basdekidou and Harry Papapanagos
FinTech 2025, 4(3), 37; https://doi.org/10.3390/fintech4030037 - 1 Aug 2025
Viewed by 137
Abstract
This paper explores the intervening role in SEP performance of corporate environmental, cultural, and ethnic activities (ECEAs) and diversity, equity, inclusion, and social initiatives (DEISIs) on blockchain adoption (BCA) strategy, particularly useful in the Western Balkans (WB), which demands transparency due to extended [...] Read more.
This paper explores the intervening role in SEP performance of corporate environmental, cultural, and ethnic activities (ECEAs) and diversity, equity, inclusion, and social initiatives (DEISIs) on blockchain adoption (BCA) strategy, particularly useful in the Western Balkans (WB), which demands transparency due to extended fraud and ethnic complexities. In this domain, a question has been raised: In BCA strategies, is there any correlation between SEP performance and ECEAs and DEISIs in a mediating role? A serial mediation model was tested on a dataset of 630 WB and EU companies, and the research conceptual model was validated by CFA (Confirmation Factor Analysis), and the SEM (Structural Equation Model) fit was assessed. We found a statistically sound (significant, positive) correlation between BCA and ESG success performance, especially in the innovation and integrity ESG performance success indicators, when DEISIs mediate. The findings confirmed the influence of technology, and environmental, cultural, ethnic, and social factors on BCA strategy. The findings revealed some important issues of BCA that are of worth to WB companies’ managers to address BCA for better performance. This study adds to the literature on corporate blockchain transformation, especially for organizations seeking investment opportunities in new international markets to diversify their assets and skill pool. Furthermore, it contributes to a deeper understanding of how DEI initiatives impact the correlation between business transformation and socioeconomic performance, which is referred to as the “social impact”. Full article
(This article belongs to the Special Issue Fintech Innovations: Transforming the Financial Landscape)
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34 pages, 434 KiB  
Article
Mobile Banking Adoption: A Multi-Factorial Study on Social Influence, Compatibility, Digital Self-Efficacy, and Perceived Cost Among Generation Z Consumers in the United States
by Santosh Reddy Addula
J. Theor. Appl. Electron. Commer. Res. 2025, 20(3), 192; https://doi.org/10.3390/jtaer20030192 - 1 Aug 2025
Viewed by 368
Abstract
The introduction of mobile banking is essential in today’s financial sector, where technological innovation plays a critical role. To remain competitive in the current market, businesses must analyze client attitudes and perspectives, as these influence long-term demand and overall profitability. While previous studies [...] Read more.
The introduction of mobile banking is essential in today’s financial sector, where technological innovation plays a critical role. To remain competitive in the current market, businesses must analyze client attitudes and perspectives, as these influence long-term demand and overall profitability. While previous studies have explored general adoption behaviors, limited research has examined how individual factors such as social influence, lifestyle compatibility, financial technology self-efficacy, and perceived usage cost affect mobile banking adoption among specific generational cohorts. This study addresses that gap by offering insights into these variables, contributing to the growing literature on mobile banking adoption, and presenting actionable recommendations for financial institutions targeting younger market segments. Using a structured questionnaire survey, data were collected from both users and non-users of mobile banking among the Gen Z population in the United States. The regression model significantly predicts mobile banking adoption, with an intercept of 0.548 (p < 0.001). Among the independent variables, perceived cost of usage has the strongest positive effect on adoption (B=0.857, β=0.722, p < 0.001), suggesting that adoption increases when mobile banking is perceived as more affordable. Social influence also has a significant positive impact (B=0.642, β=0.643, p < 0.001), indicating that peer influence is a central driver of adoption decisions. However, self-efficacy shows a significant negative relationship (B=0.343, β=0.339, p < 0.001), and lifestyle compatibility was found to be statistically insignificant (p=0.615). These findings suggest that reducing perceived costs, through lower fees, data bundling, or clearer communication about affordability, can directly enhance adoption among Gen Z consumers. Furthermore, leveraging peer influence via referral rewards, Partnerships with influencers, and in-app social features can increase user adoption. Since digital self-efficacy presents a barrier for some, banks should prioritize simplifying user interfaces and offering guided assistance, such as tutorials or chat-based support. Future research may employ longitudinal designs or analyze real-life transaction data for a more objective understanding of behavior. Additional variables like trust, perceived risk, and regulatory policies, not included in this study, should be integrated into future models to offer a more comprehensive analysis. Full article
26 pages, 1670 KiB  
Article
The Impact of the Mobility Package on the Development of Sustainability in Logistics Companies: The Case of Lithuania
by Kristina Čižiūnienė, Monika Viduto, Artūras Petraška and Aldona Jarašūnienė
Sustainability 2025, 17(15), 6947; https://doi.org/10.3390/su17156947 - 31 Jul 2025
Viewed by 219
Abstract
To ensure stability and transparency in the European logistics sector, in May 2017, the European Commission presented several proposals to change the regulation of the market—in particular, market access, driving and rest periods, and business trips. In the development of this package, several [...] Read more.
To ensure stability and transparency in the European logistics sector, in May 2017, the European Commission presented several proposals to change the regulation of the market—in particular, market access, driving and rest periods, and business trips. In the development of this package, several unfavourable decisions were made that go against Lithuanian transport companies, which will have a significant impact on the companies’ finances, as the frequent return of trucks will lead to additional fuel costs and is also in contradiction with the concept of green logistics. Thus, it is essential to study the Mobility Package’s pros and cons and compare researchers’ views. Accordingly, the subject of this article is the impact of the Mobility Package on Lithuanian logistics companies. This article employs various methods, including an analysis of the scientific literature and legislation, statistical data analysis, PEST analysis, and qualitative research based on expert interviews. The results allow us to identify that the content of the Mobility Package is driven by the goal of ensuring equivalent working conditions throughout the EU, which in this case is the most important object of the legal changes. Also, based on the results obtained, it can be stated that Lithuanian logistics companies that want to remain in the market have several solutions they can employ to achieve that goal, and to support their efforts, a competitiveness improvement model for Lithuanian logistics companies has been developed. Full article
(This article belongs to the Section Sustainable Transportation)
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40 pages, 733 KiB  
Article
A Scale Development Study on Green Marketing Mix Practice Culture in Small and Medium Enterprises
by Candan Özgün-Ayar and Murat Selim Selvi
Sustainability 2025, 17(15), 6936; https://doi.org/10.3390/su17156936 - 30 Jul 2025
Viewed by 204
Abstract
Research concerning green marketing has predominantly focused on consumer behavior. However, aspects such as the extent to which Small and Medium Enterprises (SMEs) embrace green marketing values, their ability to implement the green marketing mix, and the integration of green marketing into their [...] Read more.
Research concerning green marketing has predominantly focused on consumer behavior. However, aspects such as the extent to which Small and Medium Enterprises (SMEs) embrace green marketing values, their ability to implement the green marketing mix, and the integration of green marketing into their business culture are critically important. This research aims to provide the 4P (product, price, place, and promotion)-focused green marketing literature with a measurement tool to assess how SMEs implement green marketing practices. The study employed a descriptive design and possesses an exploratory nature. Scale development involved two stages: First, analyses were conducted on a pre-test sample of 159 individuals, revealing the initial scale structure. Second, these analyses were repeated on a larger group of 387 participants. The scale was finalized by confirming the consistency of results across both analyses. Statistical Package for the Social Sciences (SPSS) version 24 and Analysis of Moment Structures (AMOS) version 24 were utilized for descriptive statistics and the scale development process. The final validated 12-item scale demonstrates a robust three-factor structure (“Environmental Promotion”, ”Green Packaging”, and ”Green Distribution”), explaining 62.6% of the total variance. The scale exhibits excellent psychometric properties, including high internal consistency (Cronbach’s α = 0.912), strong model fit from Confirmatory Factor Analysis (CFA), and both convergent and discriminant validity, as indicated by an Average Variance Extracted (AVE) value of 0.605. The scale is deemed applicable to larger populations. Full article
(This article belongs to the Special Issue Sustainable Marketing and Consumer Management)
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22 pages, 963 KiB  
Article
The Impact of E-Commerce Live Streaming on Purchase Intention for Sustainable Green Agricultural Products: A Study in the Context of Agricultural Tourism Integration
by Wenkui Jin and Wenying Zhang
Sustainability 2025, 17(15), 6850; https://doi.org/10.3390/su17156850 - 28 Jul 2025
Viewed by 357
Abstract
Growing awareness of sustainable development and green consumer concerns is driving the market expansion for green agriculture products. E-commerce live streaming gives rural enterprises a new channel through scenario-building and interaction, while agro-tourism integration combines resources to generate a variety of promotion scenarios. [...] Read more.
Growing awareness of sustainable development and green consumer concerns is driving the market expansion for green agriculture products. E-commerce live streaming gives rural enterprises a new channel through scenario-building and interaction, while agro-tourism integration combines resources to generate a variety of promotion scenarios. This study examines the effects of external stimuli, including social networks, resource endowment, infrastructure, and the characteristics of e-commerce streamers, on the perception, trust, perceived value, and purchase intention of green consumption. It is based on the SOR (Stimulus–Organism–Response) theoretical model and focuses on e-commerce live streaming in the agriculture-tourism integration scenario. According to a structural equation modeling (SEM) analysis of 350 consumer questionnaires, these external stimuli primarily influence purchase intention through perceived value, trust, and green consumption cognition, with resource endowment having the most significant impact. The effects of infrastructure on perceived value and streamer attractiveness on green consumption cognition are not statistically significant. This research not only broadens the use of the SOR model in the emerging field of agritourism integration but also offers rural businesses theoretical backing and useful guidance to maximize e-commerce live marketing and enhance agritourism integration. Full article
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20 pages, 1026 KiB  
Article
Spatial Variations in Perceptions of Decarbonization Impacts and Public Acceptance of the Bioeconomy in Western Macedonia
by Christina-Ioanna Papadopoulou, Stavros Kalogiannidis, Dimitrios Kalfas, Efstratios Loizou and Fotios Chatzitheodoridis
Land 2025, 14(8), 1533; https://doi.org/10.3390/land14081533 - 25 Jul 2025
Viewed by 198
Abstract
This study examines the regional disparities in public perceptions of decarbonization and the acceptance of the bioeconomy within Western Macedonia, a Greek region undergoing structural economic change. While the environmental benefits of decarbonization, such as reduced carbon emissions and improved air quality, are [...] Read more.
This study examines the regional disparities in public perceptions of decarbonization and the acceptance of the bioeconomy within Western Macedonia, a Greek region undergoing structural economic change. While the environmental benefits of decarbonization, such as reduced carbon emissions and improved air quality, are widely acknowledged, perceptions of economic and social outcomes, including investments, new business development, and policy support, vary significantly across sub-regions. To this end, a structured survey was conducted among 765 residents, utilizing Likert-scale items to assess attitudes, with demographic data providing a contextual framework. Statistical analyses, incorporating techniques such as one-way analysis of variance (ANOVA), Kruskal–Wallis, and multiple regression, were employed to explore spatial variations and identify the primary drivers of bioeconomy acceptance. The results indicate that perceived government action, visible investment, new enterprises, and a positive view of public sentiment are all significant predictors of acceptance, with institutional support showing the strongest influence. The findings reveal that certain areas feel less engaged in the transition, expressing skepticism about its benefits, while others report more optimism. This disparity in perception underscores the necessity for targeted policy interventions to ensure inclusive and equitable participation. The study emphasizes the necessity for regionally responsive governance, enhanced communication strategies, and tangible local development initiatives to cultivate public trust and support. The study makes a significant contribution to the broader discourse on just transitions by emphasizing the role of place-based perceptions in shaping sustainable change. Full article
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29 pages, 4008 KiB  
Article
Food Culture: Strengthening Collaborative Entrepreneurship Between Tourism and Agri-Food Businesses
by Maria Spilioti and Konstantinos Marinakos
Adm. Sci. 2025, 15(8), 291; https://doi.org/10.3390/admsci15080291 - 25 Jul 2025
Viewed by 361
Abstract
This research aims to determine the utilization levels of local products and the challenges and opportunities of creating a recognizable food-centered cultural identity based on collaborative networks developed between agriculture and tourism. This has the potential to strengthen collaborative entrepreneurship. It uniquely contributes [...] Read more.
This research aims to determine the utilization levels of local products and the challenges and opportunities of creating a recognizable food-centered cultural identity based on collaborative networks developed between agriculture and tourism. This has the potential to strengthen collaborative entrepreneurship. It uniquely contributes to the existing literature by exploring the connections between agri-food and tourism, while proposing strategies to maximize business opportunities centered on food culture. Descriptive and inferential statistics are conducted based on primary data collected by distributing a questionnaire to 59 public and private organizations in the Peloponnese region in Greece, which has significant agricultural production but limited tourist flows. The results indicate a lack of collective action and business recognition of the value of regional food culture among participants. The human resources employed in tourism lack the skills to highlight traditional food heritage. The presence of structural and operational barriers undermines efforts to facilitate communication, manage suppliers, and enhance the visibility of products designated with Geographical Indications. This paper offers preliminary results; however, extensive future studies are needed to validate the findings fully. The study highlights key implications: Improved communication between stakeholders could enhance the management of the local food network. Agri-food and tourism businesses can develop educational programs and food-focused tourism packages that promote social cohesion and preserve cultural heritage. Full article
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22 pages, 594 KiB  
Article
Information-Theoretic Cost–Benefit Analysis of Hybrid Decision Workflows in Finance
by Philip Beaucamp, Harvey Maylor and Min Chen
Entropy 2025, 27(8), 780; https://doi.org/10.3390/e27080780 - 23 Jul 2025
Viewed by 252
Abstract
Analyzing and leveraging data effectively has been an advantageous strategy in the management workflows of many contemporary organizations. In business and finance, data-informed decision workflows are nowadays essential for enabling development and growth. However, there is yet a theoretical or quantitative approach for [...] Read more.
Analyzing and leveraging data effectively has been an advantageous strategy in the management workflows of many contemporary organizations. In business and finance, data-informed decision workflows are nowadays essential for enabling development and growth. However, there is yet a theoretical or quantitative approach for analyzing the cost–benefit of the processes in such workflows, e.g., in determining the trade-offs between machine- and human-centric processes and quantifying biases. The aim of this work is to translate an information-theoretic concept and measure for cost–benefit analysis to a methodology that is relevant to the analysis of hybrid decision workflows in business and finance. We propose to combine an information-theoretic approach (i.e., information-theoretic cost–benefit analysis) and an engineering approach (e.g., workflow decomposition), which enables us to utilize information-theoretic measures to estimate the cost–benefit of individual processes quantitatively. We provide three case studies to demonstrate the feasibility of the proposed methodology, including (i) the use of a statistical and computational algorithm, (ii) incomplete information and humans’ soft knowledge, and (iii) cognitive biases in a committee meeting. While this is an early application of information-theoretic cost–benefit analysis to business and financial workflows, it is a significant step towards the development of a systematic, quantitative, and computer-assisted approach for optimizing data-informed decision workflows. Full article
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23 pages, 941 KiB  
Article
Enterprise Architecture for Sustainable SME Resilience: Exploring Change Triggers, Adaptive Capabilities, and Financial Performance in Developing Economies
by Javeria Younus Hamidani and Haider Ali
Sustainability 2025, 17(15), 6688; https://doi.org/10.3390/su17156688 - 22 Jul 2025
Viewed by 269
Abstract
Enterprise architecture (EA) provides a strategic foundation for aligning business processes, IT infrastructure, and organizational strategy, enabling firms to navigate uncertainty and complexity. In developing economies, small and medium-sized enterprises (SMEs) face significant challenges in maintaining financial resilience and sustainable growth amidst frequent [...] Read more.
Enterprise architecture (EA) provides a strategic foundation for aligning business processes, IT infrastructure, and organizational strategy, enabling firms to navigate uncertainty and complexity. In developing economies, small and medium-sized enterprises (SMEs) face significant challenges in maintaining financial resilience and sustainable growth amidst frequent disruptions. This study investigates how EA-driven change events affect SME financial performance by activating three key adaptive mechanisms: improvisational capability, flexible IT systems, and organizational culture. A novel classification of EA change triggers is proposed to guide adaptive responses. Using survey data from 291 Pakistani SMEs collected during the COVID-19 crisis, the study employs structural equation modeling (SEM) to validate the conceptual model. The results indicate that improvisational capability and flexible IT systems significantly enhance financial performance, while the mediating role of organizational culture is statistically insignificant. This study contributes to EA and sustainability literature by integrating a typology of EA triggers with adaptive capabilities theory and testing their effects in a real-world crisis context. Full article
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27 pages, 721 KiB  
Article
What Drives Cost System Sophistication? Empirical Evidence from the Greek Hotel Industry
by Ioannis E. Diavastis
J. Risk Financial Manag. 2025, 18(7), 401; https://doi.org/10.3390/jrfm18070401 - 19 Jul 2025
Viewed by 431
Abstract
The increasing complexity of the hotel industry necessitates the implementation of sophisticated cost systems capable of delivering accurate and relevant cost information to support managerial decision-making. Investigating the determinants of cost system design is crucial, given that no single accounting system is universally [...] Read more.
The increasing complexity of the hotel industry necessitates the implementation of sophisticated cost systems capable of delivering accurate and relevant cost information to support managerial decision-making. Investigating the determinants of cost system design is crucial, given that no single accounting system is universally applicable across all business contexts. This study addresses a critical gap by examining the key drivers of cost system sophistication through the theoretical frameworks of contingency and upper echelons theories, focusing specifically on the Greek hotel sector. Employing multiple regression analysis, the findings reveal that firm size, cost structure, the importance of cost information in decision-making, and the integration of information technology significantly influence the complexity of cost systems. Conversely, factors such as competition, service diversity, business strategy, organizational life cycle, and executive characteristics showed no statistically significant impact. These findings contribute to management accounting and hospitality literature by integrating theoretical perspectives and identifying key determinants of cost system sophistication. Moreover, the study offers practical insights for designing cost systems that meet the specific needs of the hotel industry. Full article
(This article belongs to the Special Issue Innovations and Challenges in Management Accounting)
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15 pages, 290 KiB  
Article
Body Weight Loss Experience Among Adults from Saudi Arabia and Assessment of Factors Associated with Weight Regain: A Cross-Sectional Study
by Ibrahim M. Gosadi
Nutrients 2025, 17(14), 2341; https://doi.org/10.3390/nu17142341 - 17 Jul 2025
Viewed by 480
Abstract
Background/Objectives: Weight loss and its subsequent regain pose significant challenges for those dealing with overweight and obesity. This study explores weight loss strategies among adults in Saudi Arabia and evaluates factors linked to weight regain. Methods: This cross-sectional study focused on [...] Read more.
Background/Objectives: Weight loss and its subsequent regain pose significant challenges for those dealing with overweight and obesity. This study explores weight loss strategies among adults in Saudi Arabia and evaluates factors linked to weight regain. Methods: This cross-sectional study focused on adults residing in Jazan, located in southwest Saudi Arabia. Data collection was conducted using a self-administered questionnaire that assessed participants’ demographics, medical history, perceptions of body weight, weight loss methods, and the incidence of weight regain. Logistic regression was used to determine whether there were statistically significant differences related to the occurrence of weight regain. Results: A total of 368 participants reported efforts to lose weight over the past 3 years. The average age of these participants was 32.7 years (standard deviation: 11.3), and the gender distribution was almost equal. The majority of the sample (65%) voiced dissatisfaction with their body weight. Some participants employed a combination of weight loss methods, with exercise, reduced food intake, and intermittent fasting being the most frequently mentioned. The findings also indicate that a minority sought professional help, whether from a physician or a nutritionist. Over 90% claimed to have successfully lost weight at least once during their attempts, but more than half (139 individuals) experienced weight regain following their weight loss efforts. Within the univariate logistic regression, higher odds ratios of weight regain were detected among men, older participants, those living in rural areas, individuals with higher levels of education, employed persons or business owners, those with higher monthly incomes, smokers, khat chewers, and those diagnosed with a chronic condition (p values < 0.05). However, the multivariate logistic regression revealed that only residence, monthly income, smoking status, and being diagnosed with a chronic disease remained statistically significant as predictors of weight regain after adjusting for other variables (p values < 0.05). Conclusions: These findings highlight the significance of incorporating weight regain prevention into body weight management for individuals dealing with overweight and obesity. Further research is needed to evaluate specific dietary, physical activity, and psychological factors that may increase the risk of weight regain in certain participants. Full article
(This article belongs to the Special Issue The Role of Physical Activity and Diet on Weight Management)
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