Accounting For Heritage Assets In Government Finance Statistics Manual (Gfsm), Alaa Ababneh, Ahmad Ababne

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

The preservation and management of heritage assets is critical for preserving a country's cultural identity and promoting tourism. However, guidance on how to account for heritage assets in government financial statements is lacking. In response to this need, the United Nations Statistical Commission has developed the Government Finance Statistics Manual (GFSM) to provide guidelines on the accounting treatment of heritage assets. This paper set the GFSM’s guidelines for accounting for heritage assets and provided a critical analysis of their applicability and effectiveness, as well as highlighting the challenges and limitations of heritage asset accounting. The methodology involved a literature review …

Artificial Intelligence In Surveillance And Privacy, Elizabeth D. Brasher

NEXUS: The Liberty Journal of Interdisciplinary Studies

This paper attempts to provide insight into the new and developing world of artificial intelligence and its integration into surveillance technologies. These technologies being implemented by the government, retail companies, healthcare organizations, and more, all raise ethical questions and implications addressed in this article; other topics, such as the integration of Christian ethics and responsibilities, are also explored.

Views From The Cheap Seats: Understanding The Key Motivators Behind Sport Volunteering, Nicholas Paul Smith, Tiberio Garza

The COSMA Journal

Sport volunteers are imperative to the success of sport mega events. Knowing why volunteers continue to help events was the purpose of this study. This study aimed to investigate the motivations of sport volunteers post Covid-19. Data were collected from 30 volunteers at the 2023 NCAA College World Series. Inductive qualitative analysis and descriptive statistics found that community support was the reason the respondents were most glad to volunteer. The findings offered insight into how communication factors between supervisors, law enforcement, and other volunteers affected volunteer motivation. The theoretical and practical implications of these results are discussed in more detail …

جوانب استقلالية مدقق الحسابات في الشركات المساهمة العامة ومسؤوليته في التشريع الأردني والعماني, Ali Said Ahmed Al-Baraami

Journal of the Association of Arab Universities for Research in Higher Education مجلة اتحاد الجامعات العربية للبحوث في التعليم العالي

هدفت هذه الدراسة لتناول جوانب استقلالية مدقق الحسابات في الشركات المساهمة العامة ومسؤوليته في التشريع الأردني والعماني إلى تحقيق مجموعة من الأهداف الرئيسة، التي تسعى إلى تعزيز الشفافية والمصداقية في التقارير المالية للشركات، وحماية حقوق المساهمين والمستثمرين من خلال تحليل ودراسة النصوص القانونية في التشريعين الأردني والعماني المتعلقة باستقلالية مدقق الحسابات ومسؤوليته وتقييم مدى كفاية وفعالية هذه النصوص في ضمان استقلالية المدقق وحماية حقوق المساهمين. ومن أهم النتائج تمثلت بأنه من أجل تعزيز استقلالية مدقق الحسابات حصر قانون الشركات الأردني عزل المدقق في حالتين، وهما: إفشاء أسرار الشركة والمضاربة بأسهم الشركة التي يدقق حساباتها، لكي لا يفسح المجال لأي مشكله …

Leveraging Public-Private Partnerships In Music Industry Education: A Mixed Methods Exploration Of The Music Industry Technical Camp In Trinidad And Tobago, Farley J. Joseph

Journal of Arts Entrepreneurship Education

The Music Industry Technical Camp (MITC) is a public-private partnership designed by DianJen and delivered in collaboration with the Ministry of Tourism, Culture and the Arts in Trinidad and Tobago. Its focus is on providing intensive practical training on the business and technical aspects of the music industry to persons 18-65 years of age and comprises 90 hours of instruction delivered over a six-week period. Between 2014 and 2018, 89 participants graduated from the MITC. Some have established new or improved their existing arts enterprises, whereas others are currently employed as full-time and part-time professionals in the local music industry. …

Beyond Deep Listening With The ‘Feminist Ear’: Introducing The Full-Circle Model Of Listening And Expressing, Alana M. Nicastro, Shelly Valdez

Feminist Pedagogy

Feminist pedagogy calls for more than presence and voice—it asks us to listen deeply and express courageously. This article introduces the Full-Circle Model of Listening and Expressing, a framework that extends the concept of deep listening by pairing it with intentional expression. Building on previous work on deep listening (Nicastro & Valdez, 2022), we articulate six essential components of feminist communication: openness, attunement, integration (for listening), and self-reflection, courage, and intentional dialogue (for expressing). These interconnected practices foster genuine connection, challenge hierarchies, and make visible the often-unseen emotional labor of communication. Using the metaphor of a circle, we explore how …

Exploring Dimensions Of Crystallized Identities, Candice L. Ruh

Feminist Pedagogy

For college students, learning about the components of identity can generate deeper knowledge about how personal and social identities differ, and how identities influence the way individuals experience socio-cultural systems and structures. The Exploring Dimensions of Crystallized Identities activity uses principles of self-reflexivity and dialogue to explore theoretical frameworks for practical application. This experiential activity is a facilitated dialogue driven by student involvement and is best suited for students in mid- to upper-level undergraduate courses. It encourages students to reflect on their and others’ identities, and to consider the social impacts of diversity in their lives.

Generative Artificial Intelligence In Hospitality And Tourism Marketing: Exploring Perceptions, Risks, And Benefits From A Managerial Standpoint, Faizan Ali, Usman Khan, Kashif Ali Khan

ICHRIE Research Reports

The rapid adoption of Generative Artificial Intelligence (GAI) is transforming hospitality and tourism marketing, offering both opportunities and challenges for industry professionals. This study explores the integration of GAI in the U.S. hospitality sector, focusing on its ethical, operational, and strategic implications. A mixed-methods approach was used, combining qualitative insights from 20 industry professionals with quantitative data from 163 participants. The findings reveal a dual perspective: while GAI enhances personalization, customer engagement, and operational efficiency, concerns remain regarding data privacy, customer trust, and ethical considerations. Despite these challenges, the high level of familiarity with GAI among participants suggests its growing …

Ai Avatars In Hospitality Employee Training: Transforming Learning Through Innovation, Eulanda A. Sanders, Nikol K. Lopez Llantuy, Li Jiang

ICHRIE Research Reports

The hospitality industry faces challenges in delivering consistent, engaging, and scalable training. Traditional training often fails to address cost, efficiency, and learner engagement. Organizations are turning to technologies like artificial intelligence (AI) to enhance employee development, including AI-driven avatars. Drawing on recent literature in microlearning, avatar-mediated education, and technological adoption models, this study examines the potential of AI avatars to personalize instruction, enhance accessibility, reduce costs, and enhance learning outcomes. Content analysis of fifteen YouTube videos reveals ten themes associated with the use of AI avatars in real-world hospitality settings. The report includes implementation guidelines for integrating AI avatars into …

Book Review: Magic In The Air: The Myth, The Mystery, And The Soul Of The Slam Dunk, Andrew C. Sellers

Global Sport Business Journal

Book review of Mike Sielski's (2025) Magic in the Air: The Myth, the Mystery, and the Soul of the Slam Dunk.

Gsbj Editor's Note, Robert Mcdermand

Global Sport Business Journal

Editor's Note for Volume 10 (2025)

Professional Sport Venue Threats, Security Measures, And Technological Solutions, Brandon Allen, Laurajean Holmgren, Stacey A. Hall

Global Sport Business Journal

Several incidents involving large crowds have led venue security directors to adopt preventive strategies. Venue organizers should foster a safe and secure environment, which requires assessing risk levels, recruiting and training staff, exercising plans and protocols, and leveraging technology solutions. The purpose of this study is to explore professional sport venue threats, security measures, and technology utilization. Security directors (n=52) from five major sports leagues in the United States (MLB, MLS, NBA, NFL, and NHL) participated in the study. Key findings focus on staffing, training and development, fan behavior, and facility operations. Recommendations include investing in multiple strategies to enhance …

A Multidimensional Model Of Attitudes Toward Sponsorship, Zachary C. T. Evans, Terry Eddy

Global Sport Business Journal

Sport sponsorship is an important marketing tool, with many of its elements having received previous research attention. Although researchers have examined attitudes toward sport sponsorship, the theoretical grounding of attitudes is often incomplete, and theoretically distinct terms are frequently used interchangeably (e.g., attitudes and beliefs). The purpose of this study was to critically examine the literature regarding attitudes toward, and beliefs about, sponsorship to review the common frameworks utilized in examining the constructs, and analyze their theoretical appropriateness. A systematized review methodology was undertaken, through which a definition for attitude toward sponsorship was developed using the tripartite framework for attitude …

2025 Gsba Conference Abstracts, Robert Mcdermand

Global Sport Business Journal

2025 GSBA Conference Abstracts

Ethical Leadership And The Nelson Mandela Model, Abeer Mahmood Awwad

Journal of the Association of Arab Universities for Research in Higher Education مجلة اتحاد الجامعات العربية للبحوث في التعليم العالي

This study explores the concept of ethical leadership through the model of Nelson Mandela, a prominent figure in the fight against apartheid in South Africa. It focuses on how Mandela applied principles of forgiveness, reconciliation, and social justice to achieve a peaceful transition from an oppressive regime to a democratic society. Through a comprehensive analysis of Mandela's leadership style, the study illustrates how his commitment to ethical integrity contributed to national unity and alleviated social tensions. The study employs a qualitative methodology, including the analysis of historical records, speeches, and academic articles, and provides insights into how contemporary leaders can …

Narrativas Y Convergencias Transdisciplinarias: Contribuciones Académicas Relevantes, Desafíos Y Horizonte Editorial, Cristo Leon Ph.D.

Journal of Roleplaying Studies and STEAM

La Revista de Estudios sobre Juegos de Rol y STEAM (JRPSSTEAM) se ha consolidado como un espacio transdisciplinario, multilingüe y de acceso abierto que articula investigación, práctica y comunidad en torno a los juegos de rol. En esta editorial, se reflexiona sobre los aprendizajes y patrones emergentes de los tres volúmenes y cinco números publicados hasta la fecha, abordando tanto aciertos como áreas de mejora. Se ofrecen lineamientos prácticos para autores potenciales, destacando errores comunes, criterios de relevancia temática y aspectos que enriquecen la comunicación entre disciplinas. Además, se revaloriza el carácter abierto e inclusivo del JRPSSTEAM, que acoge desde …

Journal Of Roleplaying Studies And Steam (Jrpssteam) Vol. 4 [2025], Número 1 (Issue 1), Ivan Ávila González Phd, Cristo Leon, Romano Ponce-Díaz Phd, Diogo A. Camelo, Alfonso Rincón Vaquero, Edgar Ávila González, Daira Pando Tamayo, Michelle Llado-Wrzos, Leonid Moyzhes, Andrea A. Echeverría Barrios

Journal of Roleplaying Studies and STEAM

La cultura es un diálogo constante con el pasado, el presente y el futuro. Todos nuestros objetos culturales son el resultado causal de las personas que estuvieron antes que nosotros, se actualizan en nuestro proceder en el presente y, les proyectamos al futuro con la esperanza de que aporten algo positivo a las generaciones que estarán delante de nosotros; de tal forma, este Volumen 4 [2025], número 1 (Issue 2) es el resultado directo de la labor de los editores fundadores Mauricio Rangel Jiménez, Miguel Angel Bastarrachea Magnani y todas aquellas personas que trabajaron antes que nosotros para que existiera …

Ijrtp Volume 13(Ii) Table Of Contents, Kevin A. Griffin, Razaq Raj, Carlos Fernandes, Darius Liutikas, Imam Wahyudi Karimullah, Sonny Elfiyanto

International Journal of Religious Tourism and Pilgrimage

Table of Contents for IJRTP Volume 13(ii)

Mapping Of Religious Tourism And Pilgrimage Market: Study Of Selected Religious Locations In Goa, Parth Ravindra Rahalkar, Subhash Kizhakanveatil Bhaskaran Pillai, Indrawati Indrawati

International Journal of Religious Tourism and Pilgrimage

This paper seeks to answers two basic research questions, firstly, how the COVID-19 pandemic impacted people with respect to religious tourism and pilgrimage, and secondly how the untapped potential for religious tourism and pilgrimage can be utilised in the future. Nine religious sites in Goa, India were selected purposively so a route map can be developed which becomes easy for making a one-day trip from North to South Goa and vice versa. These sites were assessed to identify the status of the five destination attributes. From each of these nine locations, four respondents were identified purposively [a resident, a visitor, …

Dark Tourism And ‘Partial Religiosity’: Ontological-Aesthetic Pilgrimage In Camiguin Island, Philippines, Jan Gresil Kahambing

International Journal of Religious Tourism and Pilgrimage

This paper theorizes the contrast between dark tourism and what is referred to as ‘partial religiosity’ in the context of travel to selected tourist destinations on Camiguin Island, Philippines. Also called ‘thanatourism’, dark tourism is about visiting places that challenge the value derived from the association with death either from tragedies of naturally occurring catastrophes (such as earthquakes, volcanic eruptions, or typhoons) or disasters produced by humans (such as genocides and violations of human rights). Focus is on three spots that sufficiently fit the description of dark tourist sites in Camiguin in the sense of naturally-caused disasters, namely: the Sunken …

Editorial: The 2nd Asia Pacific International Religious Tourism And Pilgrimage Conference (Apirtp), Darius Liutikas, Imam Wahyudi Karimullah, Sonny Elfiyanto

International Journal of Religious Tourism and Pilgrimage

Editorial and overview of 2nd International Asia Pacific Religious Tourism and Pilgrimage Conference (APIRTP) was held in Universitas Islam Malang in Malang, Indonesia on 17 – 20 January 2024.

The Modern Pilgrimage Of Umrah: The Convergence Of Spiritual Devotion And Pop-Consumer Culture In Indonesia, Syamsu Madyan, Habil Abyad, Imam Wahyudi Karimullah

International Journal of Religious Tourism and Pilgrimage

This study explores Umrah’s significant growth as a religious tourism model in Indonesian Muslim society. The discussion examines factors that influence that growth, from the increased income levels of Indonesian middle-class Muslims to the Umrah propaganda generated by the wave of social media. This study will also capture Umrah as a solution for Indonesian Muslims to the long waiting queue for Hajj quota in Indonesia, as it is seen as a good opportunity for religious commodification through the touristic market being exercised by stakeholders such as policymakers and travel agencies. As the Umrah tourist market will be analysed in this …

Marketing Management Of Cemetery-Based Religious Sites To Improve The Economic Level Of Society, Dian Mohammad Hakim, Imam Wahyudi Karimullah, Winarto Winarto, Maskuri Maskuri

International Journal of Religious Tourism and Pilgrimage

This study discussed the potential of cemetery-based religious tourism as an economic development strategy, with the Sunan Ampel Cemetery in Surabaya, Indonesia, as a case in point. By analysing its marketing management strategies, the study demonstrates that successful tourism development requires more than just pulling in tourists; it requires an integrated approach that includes infrastructure and technology development, stakeholder collaboration, and local community involvement. With close to two million visitors each year, Sunan Ampel is an excellent example of the huge economic gains from successful religious tourism efforts. This paper emphasises the need to convert historical religious sites from passive …

Religious Tolerance Through Prayer: Legal Analysis And Inter-Religious Prayer Interactions Communities In Realising Religious Harmony, Zuli Dwi Rahmawati, Siti Sumadiyah

International Journal of Religious Tourism and Pilgrimage

Joint prayer is an activity that is performed by different religious groups at the same time and place. This practice can be done in the form of one or several people praying while others agree, or everyone prays together according to their respective religions. In Indonesia, the practice of joint prayer shows a discourse on religious tolerance in the diversity of society. The practice of prayer between religious people often triggers discussions on pros and cons among Indonesian people. In this article the law and the interaction of prayer between religious communities as an effort to understand the key role …

Untapped Halal-Friendly Tourism Potential For Taiwan, Arina Khoirunnisa, Indrawati Indrawati, Yu-Fang Yen, Subhash Kizhakanveatil Bhaskaran Pillai

International Journal of Religious Tourism and Pilgrimage

Being the second largest belief, and fastest growing economy, many of the people from Muslim countries started travelling outside their countries due to increased economic prosperity and curiosity of exploring different cultures. The present study focuses on a non-Muslim country Taiwan, where the government is taking initiatives to attract the new segment of Muslim travellers. To support such initiatives, Halal-friendly-tourism is promoted in Taiwan. The pandemic period of 2019-2022 led to exploring different forms of tourism for reviving the ailing tourism sector, and cultural and heritage tourism is gaining prominence in this direction. Taiwan is trying to showcase its cultural …

Nostalgia, Trauma And Recovery: A Case Study Of Hazrat Hamza Shah Shrine, Ismail Rafik Shaikh, Subhash Kizhakanveatil Bhaskaran Pillai, Indrawati Indrawati, Irfan Syed Mirza, Yu-Fang Yen, Arina Khoirunnisa

International Journal of Religious Tourism and Pilgrimage

Religious tourism, as a pillar of spirituality and faith, continues to uplift and encourage believers in times of hardship. However, religious tourism was severely disrupted by the COVID-19 pandemic, which affected many stakeholders at different levels. This study explores the experiences of various stakeholders at the Hazrat Hamza Shah Shrine in Goa over three different time periods: nostalgia (before the pandemic), trauma (during the pandemic), and recovery (following the pandemic). Utilising qualitative data from interviews and social media sentiment analysis (53 posts on Facebook, 185 on Instagram, 64 on YouTube, and 102 on Google Maps), the study has identified a …

Cultural Intelligence In Expatriate Employee Success: A Critically Appraised Topic, Kathy So

Engaged Management ReView

Studies have shown a high failure rate among employees of multinational enterprises (MNEs) who work on overseas assignments. Although research often heralds cultural intelligence as an essential factor in expatriate employees, whether cultural intelligence should be the primary focus when choosing employees for overseas assignments is inconclusive. This topic paper aims to provide specific recommendations for ensuring the success of expatriate employees. More specifically, this assessment explores the effect of cultural intelligence on the success of expatriate employees. The research question is this: What is the effect of cultural intelligence on the success of expatriate employees who work for multinational …

Relationship Between Governments Spending On Education Sector And Economic Growth In Tanzania, James Daniel Chindengwike

Future Journal of Social Science

Investment of education for every government are very critical to promote economic growth for both reached and emerging countries. The study aimed to assess the relationship between government spending on education and Tanzanian economic growth from 1990 to 2024. The study used a time series research design (longitudinal data) using a quantitative technique. The research employed documentary review to collect secondary data from 1990-2024 (34 Observations). The data were analysed inferentially and descriptively statistics. The study indicated that government spending in education had a positive and statistically significant impact on short-term economic growth but no relevant impact in the long …

Startup Accelerator Returns: J Curve Or L Curve? A Comparative Performance Analysis Between A Venture Accelerator And Early-Stage Venture Capital, Aleš Pustovrh

Economic and Business Review

This document analyses the profitability of investments in venture accelerators compared to early-stage venture capital funds. Using a case study of a single fund manager operating both investment types, it tracks the Total Value to Paid-In (TVPI) ratio over 6 years. The early-stage venture capital investments showed a positive trend, exceeding a TVPI of 1, indicating profitability driven by company survival rates, external funding attraction, and growth. Conversely, the accelerator investments underperformed, with a TVPI consistently below 1, suggesting a loss for investors. This raises questions about the long-term viability of the accelerator model, potentially resulting in an L curve …

Does The Organization–Employee Relationship Matter? Linking The Organization–Employee Relationship With Employee Well-Being And Performance, Deepti Pathak, Gaurav Joshi

Economic and Business Review

The study examines the relationship between the organization–employee relationship (OER), well-being, and work performance of remote workers who were mandated to work from home because of the uncertainties and health risks brought about by the COVID-19 pandemic. This study focuses on the work performance of the employees contributed through positive psychological well-being and positive OERs. A comprehensive nationwide survey was undertaken, involving a sample size of 1289 full-time IT employees in India, with the objective of determining the impact of well-being on individual work performance. Results from the analyses indicate that though the employees with limited experience of work from …