Search Results (1,638)

Governments worldwide are mandating e-invoicing and real-time VAT reporting, yet many cash-intensive service SMEs continue to under-report VAT, eroding fiscal revenues. This study investigates whether financial technology (FinTech) adoption can reduce this under-reporting among tourism SMEs in Greece—an economy with high seasonal spending and a persistent shadow economy. This is the first micro-level empirical study to examine how FinTech tools affect VAT compliance in this sector, offering novel insights into how technology interacts with behavioral factors to influence fiscal behavior. Drawing on the Technology Acceptance Model, deterrence theory, and behavioral tax compliance frameworks, we surveyed 214 hotels, guesthouses, and tour operators across Greece’s main tourism regions. A structured questionnaire measured five constructs: FinTech adoption, VAT compliance behavior, tax morale, perceived audit probability, and financial performance. Using Partial Least Squares Structural Equation Modeling and bootstrapped moderation–mediation analysis, we find that FinTech adoption significantly improves declared VAT, with compliance fully mediating its impact on financial outcomes. The effect is especially strong among businesses led by owners with high tax morale or strong perceptions of audit risk. These findings suggest that FinTech tools function both as efficiency enablers and behavioral nudges. The results support targeted policy actions such as subsidies for e-invoicing, tax compliance training, and transparent audit communication. By integrating technological and psychological dimensions, the study contributes new evidence to the digital fiscal governance literature and offers a practical framework for narrowing the VAT gap in tourism-driven economies. Full article

Understanding the factors that drive green buying intentions has become critical, as environmental issues continue to rise globally. The study investigates the influence of environmental commitment and green motivation on environmental identity and green purchasing intentions. Additionally, it assesses the mediating role of environmental identity in the relationships between environmental commitment, green motivation, and green purchasing intentions. Moreover, it examines the moderating effect of eco-conscious behaviour on the relationships between environmental commitment, green motivation, green identity, and green purchasing intentions. A total of 440 participants, who stayed in high-rate hotels in Sharm el-Sheikh, were asked to fill out the survey distributed. (PLS-SEM) was used to analyze data. The study outcomes confirmed that environmental commitment and green motivation significantly affect green identity and purchasing behavior. Besides, the results showed the essential mediator contribution of the environmental identity between environmental commitment and green motivation. In addition, it explains eco-conscious behavior as a moderator between the previously mentioned variables. The study contributes to the existing tourism literature by demonstrating the impact of green commitment and environmental motivation on making choices to buy eco-friendly products. Moreover, the results hold significant implications for researchers, policymakers, and tourism stakeholders. Full article

As large language models (LLMs) gain traction among researchers and practitioners, particularly in digital marketing for tasks such as customer feedback analysis and automated communication, concerns remain about the reliability and consistency of their outputs. This study investigates annotation bias in LLMs by comparing human and AI-generated annotation labels across sentiment, topic, and aspect dimensions in hotel booking reviews. Using the HRAST dataset, which includes 23,114 real user-generated review sentences and a synthetically generated corpus of 2000 LLM-authored sentences, we evaluate inter-annotator agreement between a human expert and three LLMs (ChatGPT-3.5, ChatGPT-4, and ChatGPT-4-mini) as a proxy for assessing annotation bias. Our findings show high agreement among LLMs, especially on synthetic data, but only moderate to fair alignment with human annotations, particularly in sentiment and aspect-based sentiment analysis. LLMs display a pronounced neutrality bias, often defaulting to neutral sentiment in ambiguous cases. Moreover, annotation behavior varies notably with task design, as manual, one-to-one prompting produces higher agreement with human labels than automated batch processing. The study identifies three distinct AI biases—repetition bias, behavioral bias, and neutrality bias—that shape annotation outcomes. These findings highlight how dataset complexity and annotation mode influence LLM behavior, offering important theoretical, methodological, and practical implications for AI-assisted annotation and synthetic content generation. Full article

The city of Acapulco was impacted by two near-consecutive hurricanes. On 25 October 2023, Hurricane Otis made landfall, reaching the highest Category 5 storm on the Saffir–Simpson scale, causing extensive coastal destruction due to extreme winds and waves. Nearly one year later (23 September 2024), Hurricane John—a Category 2 storm—caused severe flooding despite its lower intensity, primarily due to its unusual trajectory and prolonged rainfall. Digital shoreline analysis of PlanetScope images (captured one month before and after Hurricane Otis) revealed that the southern coast of Acapulco, specifically Zona Diamante—where the major seafront hotels are located—experienced substantial shoreline erosion (94 ha) and damage. In the northwestern section of the study area, the Coyuca Bar experienced the most dramatic geomorphological change in surface area. This was primarily due to the complete disappearance of the bar on October 26, which resulted in a shoreline retreat of 85 m immediately after the passage of Hurricane Otis. Sentinel-1 Synthetic Aperture Radar (SAR) showed that Hurricane John inundated 2385 ha, four times greater than Hurricane Otis’s flooding (567 ha). The retrofitted QGIS methodology demonstrated high reliability when compared to limited in situ local reports. Given the increased frequency of intense hurricanes, these methods and findings will be relevant in other coastal areas for monitoring and managing local communities affected by severe climate events. Full article

Economic growth, especially in emerging economies, has altered the composition of international tourism. It is therefore essential to possess the skills necessary to understand the influence of culture on human behaviour, thereby enabling an appropriate response to the traveller. This research aims to develop a tool for identifying openness, flexibility, awareness, and intercultural preparedness. It focuses on the metacognitive and cognitive aspects of cultural intelligence that shape the development of empathy in customer service staff in hotels in Quintana Roo. The variables were validated and incorporated into a quantitative study using multivariate analysis and inferential statistics. A sample of 77 questionnaires was analysed using simple random sampling under a proportional design. Multiple Correspondence Analysis (MCA) was employed as a discriminatory technique to identify the most significant independent variables. These were subsequently entered as regressors into ordinal logistic regression (OLR), along with age and work experience, in order to estimate the probabilities associated with each level of the dependent variable. The results indicated that age had minimal influence on the metacognitive and cognitive variables, whereas years of experience among tourism staff exerted a significant effect. Full article

Spatial association analysis is essential for understanding interdependencies, spatial proximity, and distribution patterns within spatial data. The spatial scale is a key factor that significantly affects the result of spatial association mining. Traditional methods often rely on a fixed distance threshold (bandwidth) to define the scale effect, which can lead to scale sensitivity and discontinuity results. To address these limitations, this study introduces the Fuzzy Geographically Weighted Colocation Quotient (FGWCLQ) method. By integrating fuzzy theory, FGWCLQ replaces binary distance cutoffs with continuous membership functions, providing a more flexible and stable approach to spatial association mining. Using Point of Interest (POI) data from the Beijing urban area, FGWCLQ was applied to explore both intra- and inter-category spatial association patterns among star hotels, transportation facilities, and tourist attractions at different fuzzy neighborhoods. The results indicate that FGWCLQ can reliably discover global prevalent spatial associations among diverse facility types and visualize the spatial heterogeneity at various spatial scales. Compared to the deterministic GWCLQ method, FGWCLQ delivers more stable and robust results across varying spatial scales and generates more continuous association surfaces, which enable clear visualization of hierarchical clustering. Empirical findings provide valuable insights for optimizing the location of star hotels and supporting decision-making in urban planning. The method is available as an open-source Matlab package, providing a practical tool for diverse spatial association investigations. Full article

Social network platforms have a big impact on the development of companies by influencing clients’ behaviors and sentiments, which directly affect corporate reputations. Analyzing this feedback has become an essential component of business intelligence, supporting the improvement of long-term marketing strategies on a larger scale. The implementation of powerful sentiment analysis models requires a comprehensive and in-depth examination of each stage of the process. In this study, we present a new comparative approach for several feature extraction techniques, including TF-IDF, Word2Vec, FastText, and BERT embeddings. These methods are applied to three multilingual datasets collected from hotel review platforms in the tourism sector in English, French, and Arabic languages. Those datasets were preprocessed through cleaning, normalization, labeling, and balancing before being trained on various machine learning and deep learning algorithms. The effectiveness of each feature extraction method was evaluated using metrics such as accuracy, F1-score, precision, recall, ROC AUC curve, and a new metric that measures the execution time for generating word representations. Our extensive experiments demonstrate significant and excellent results, achieving accuracy rates of approximately 99% for the English dataset, 94% for the Arabic dataset, and 89% for the French dataset. These findings confirm the important impact of vectorization techniques on the performance of sentiment analysis models. They also highlight the important relationship between balanced datasets, effective feature extraction methods, and the choice of classification algorithms. So, this study aims to simplify the selection of feature extraction methods and appropriate classifiers for each language, thereby contributing to advancements in sentiment analysis. Full article

Background/Objectives: Violence is a significant occupational health issue for paramedics, yet underreporting limits efforts to identify and mitigate risk. Leveraging a novel, point-of-event violence reporting system, we aimed to identify characteristics of 9-1-1 calls associated with an increased risk of violence in a single paramedic service in Ontario, Canada. Methods: We retrospectively analyzed all electronic violence and patient care reports filed by paramedics in Peel Region and used logistic regression to identify call-level predictors of any violence and, more specifically, physical or sexual assault. Results: In total, 374 paramedics filed 974 violence reports, 40% of which documented an assault, corresponding to a rate of 4.18 violent encounters per 1000 9-1-1 calls. In adjusted models, the risk of violence was elevated for calls originating from non-residential locations (e.g., streets, hotels, bars), occurring during afternoon or overnight shifts, and involving young or working-age males. Presenting problems related to intoxication, mental health, or altered mental status were strongly associated with increased risk, with particularly high adjusted odds ratios for assault. Conclusions: These findings support the utility of near-miss and violence surveillance systems and highlight the need for multidisciplinary crisis response to high-risk calls, especially those involving mental health or substance use. Full article

As climate change intensified water scarcity in Southern Europe, tourism-dependent regions such as Portugal’s Algarve faced growing pressure to adapt their water management systems. This study investigated how hotel groups in the Algarve have adopted and communicated water reuse technologies—specifically desalination and greywater recycling—under environmental, institutional, and reputational constraints. A comparative qualitative case study was conducted involving three hotel groups—Vila Vita Parc, Pestana Group, and Vila Galé—selected through purposive sampling based on organizational capacity and technology adoption stage. The analysis was supported by a supplementary mini-case from Mallorca, Spain. Publicly accessible documents, including sustainability reports, media coverage, and policy frameworks, were thematically coded using organizational environmental behavior theory and the OECD Principles on Water Governance. The results demonstrated that (1) higher organizational capacity was associated with greater maturity in water reuse implementation; (2) communication transparency increased alongside technological advancement; and (3) early-stage adopters encountered stronger financial, regulatory, and operational barriers. These findings culminated in the development of the Maturity–Communication–Governance (MCG) Framework, which elucidates how internal resources, stakeholder signaling, and institutional alignment influence sustainable infrastructure uptake. This research offered policy recommendations to scale water reuse in tourism through financial incentives, regulatory simplification, and public–private partnerships. The study contributed to the literature on sustainable tourism and decentralized climate adaptation, aligning with UN Sustainable Development Goals 6.4, 12.6, and 13. Full article

As environmental sustainability becomes a strategic priority for the hospitality sector, firms are increasingly adopting internal green marketing (IGM) practices to drive innovation. This study investigates how IGM influences innovative performance (IP) among hotel employees, focusing on the mediating roles of pro-environmental behavior (PEB) and internal green values (IGV). Drawing on data from 400 hotel employees in Egypt and analyzed using partial least squares structural equation modeling (PLS-SEM), the results reveal that while IGM significantly enhances PEB and IGV, it does not directly improve innovative performance. Instead, IGV and PEB fully mediate the relationship between IGM and IP, highlighting that innovation emerges primarily through value-driven behavior and organizational culture. These findings contribute to the sustainability and innovation literature by proposing a validated model that explains how internal marketing mechanisms foster eco-innovation. The study offers practical implications for hotel managers aiming to cultivate a sustainability-oriented culture and embed green values into daily operations to support long-term innovation. Full article

This study examines the role of public–private partnerships in promoting the sustainable development of travel destinations through a comparative analysis of two emblematic heritage-based hospitality projects: Dar Tantora in Al Ula, Saudi Arabia, and Sextantio Le Grotte della Civita in Matera, Italy. These case studies were analysed through both architectural–urban and economic–legal perspectives to highlight how public–private partnership models can support heritage conservation, community engagement, and responsible tourism development. A mixed-methods approach was employed, combining quantitative indicators—such as projected profitability, tourist volume, and employment—with qualitative insights from interviews with key stakeholders. The analysis reveals that while both models prioritise cultural authenticity and adaptive reuse, they differ significantly in funding structures, legal frameworks, and governance dynamics. Dar Tantora exemplifies a top-down, publicly funded model integrated into Saudi Arabia’s Vision 2030 strategy, whereas Sextantio reflects a bottom-up, private initiative rooted in social enterprise. The findings offer insights into how different public–private partnership configurations can foster sustainable tourism development, depending on local context, institutional frameworks, and strategic goals. The study contributes to the broader discourse on regenerative tourism, architectural conservation, and policy-driven heritage reuse. Full article

In the realm of recommender systems, the prediction of diverse customer preferences has emerged as a compelling research challenge, particularly for multi-state business organizations operating across various geographical regions. Collaborative filtering, a widely utilized recommendation technique, has demonstrated its efficacy in sectors such as e-commerce, tourism, hotel management, and entertainment-based customer services. In the item-based collaborative filtering approach, users’ evaluations of purchased items are considered uniformly, without assigning weight to the participatory data sources and users’ ratings. This approach results in the ‘relevance problem’ when assessing the generated recommendations. In such scenarios, filtering collaborative patterns based on regional and local characteristics, while emphasizing the significance of branches and user ratings, could enhance the accuracy of recommendations. This paper introduces a turnover-based weighting model utilizing a big data processing framework to mine multi-level collaborative filtering patterns. The proposed weighting model assigns weights to participatory data sources based on the turnover cost of the branches, where turnover refers to the revenue generated through total business transactions conducted by the branch. Furthermore, the proposed big data framework eliminates the forced integration of branch data into a centralized repository and avoids the complexities associated with data movement. To validate the proposed work, experimental studies were conducted using a benchmarking dataset, namely the ‘Movie Lens Dataset’. The proposed approach uncovers multi-level collaborative pattern bases, including global, sub-global, and local levels, with improved predicted ratings compared with results generated by traditional recommender systems. The findings of the proposed approach would be highly beneficial to the strategic management of an interstate business organization, enabling them to leverage regional implications from user preferences. Full article

The implementation of Digital Twins (DTs) in hospitality facilities represents a significant opportunity to optimize front-end services, enhancing guest experience and operational efficiency. This paper proposes an ontology-driven approach for DTs in hotel reception areas, focusing on integrating IoT devices, real-time data processing, and service optimization. By modeling interactions between guests, receptionists, and hotel management systems, DTs enhance resource allocation, predictive maintenance, and customer satisfaction. Simulations and historical data analysis enable forecasting demand fluctuations and optimizing check-in/check-out processes. This research provides a structured framework for DT applications in hospitality, validated through scenario-based simulations, showing significant improvements in check-in time and guest satisfaction. Validation was conducted through scenario-based simulations reflecting real-world operational challenges, such as guest surges, room assignment, and staff workload balancing. Metrics including check-in time, guest satisfaction index, task completion rates, and prediction accuracy were used to evaluate performance. Simulations were grounded in historical hotel data and modeled typical peak-period dynamics to ensure realism. Results demonstrated a 25–35% reduction in check-in time, a 20% improvement in staff efficiency, and significant enhancements in guest satisfaction, underscoring the practical value of the proposed framework in real hospitality settings. Full article

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

Generation Z (Gen Z; born 1997–2012) is reshaping global tourism through digital fluency, ethical awareness, and a desire for authentic, sustainable travel experiences. This study surveys 413 Gen Z travelers across France, Portugal, Romania, and the USA to map their booking behaviors, information sources, transport modes, accommodations, dining practices, and leisure activities. The findings reveal a strong preference for independent online bookings and social-media-influenced destination choices (Instagram, TikTok), with air and car travel being used for long-distance journeys and walking/public transit being used for local journeys. Accommodation spans commercial hotels and private rentals, while informal, local dining and nature- or culture-centered leisure prevail. Chi-square tests were performed to identify differences between countries. To reveal distinct traveler segments and their country’s modulations towards sustainability, a hierarchical cluster analysis was performed. The results uncover four segments: “Tech-Active, Nature-Oriented Minimalists” (32.3% in France); “Moderate Digital Planners” (most frequent across all countries, particularly dominant among Romanian respondents); “Disengaged and Indecisive Travelers” (overrepresented in the USA); and “Culturally Inclined, Selective Sustainability Seekers” (>30% in France/Portugal). Although sustainability is widely valued, only some segments of the studied population consistently act on these values. The results suggest that engaging Gen Z requires targeted, value-driven digital strategies that align platform design with the cohort’s diverse sustainability commitments. Full article