Research in the field of online advertising has focused on the effect of in-stream ads on viewers’ attitudes and intentions to purchase. However, little is known regarding the crucial role of viewer’s control in terms of the ‘skip ad option’ towards the attitude to purchase. This research aims to investigate the effect of in-stream ads on viewers’ attitudes to purchasing with the moderating role of viewer control. Primary data was collected from respondents of Vehari district of Pakistan through a questionnaire based on 5 points Likert scale. 370 questionnaires were incorporated after excluding the questionnaires having missing values. Structural equation modelling was used through SmartPLS-3 software in testing the hypotheses. The findings reveal that, in-stream (emotional, informational, and entertaining) ads have positive impact on viewers’ attitudes, and viewers’ control moderates the relationship between in-stream ads and viewers’ attitudes towards the ads. Further, viewers’ attitude toward the ads has a significant positive impact on viewers’ intention to purchase. To the best of our knowledge this is one of the first studies that examines the effect of in-stream ads on viewers’ attitudes to purchasing with the moderating role of viewer control in the context of a developing country, like Pakistan.

The rising trend of tourists selecting agrotourism as a tourist destination has become an intriguing study issue. Seremban is a well-known tourist attraction that is popular among visitors. As a result, Seremban has been selected as the study site. However, river pollution may have an influence on Seremban’s natural environment and agrotourism potential. Furthermore, inadequate infrastructure, such as unauthorized parking, exacerbated the inhabitants’ problems. A growing number of young people leave Seremban to pursue employment or further education in other cities, with no desire to work as farmers. The labor scarcity has also made it difficult for farmers to grow their farms. Consequently, the study aims to examine how factors such as the natural environment, tourist infrastructure, perceived social advantages, and perceived barriers influence the attitudes of Seremban residents towards agrotourism, with a focus on its potential for driving economic growth. This study adopts quantitative research methods, employing descriptive and causal research designs. Primary data collection is conducted through questionnaires, supplemented by secondary data. Non-probability quota sampling is utilized due to the absence of a specific sampling frame, with a sample size of 385 respondents determined using G*Power software. Constructs are developed based on previous research, and the questionnaire comprises Likert-scale items to gauge attitudes and perceptions. A pilot study assesses the instrument’s reliability. Data analysis is performed using SPSS software, encompassing multiple linear regression and Pearson correlation analyses in addition to descriptive statistics. The findings provide valuable insights into the factors driving residents’ perceptions of agrotourism in Seremban, emphasizing the importance of the natural environment, tourism infrastructure, perceived social benefits, and perceived barriers in shaping attitudes. Additionally, the study highlights the resilience of residents’ positive attitudes toward agrotourism, despite potential challenges and barriers identified. Overall, these results offer implications for policymakers and stakeholders involved in tourism development in the region.

Professional judgments in business valuation should be based on persuasive comparative data and conclusive empirical studies. However, these judgments are frequently made without these conditions, causing professional skepticism. An appraiser should explain in detail what was done to get the market value because valuation is the initial crucial step in the investment decision process. In socially responsible investment schemes, an appraiser has a fiduciary duty and a vital role in protecting the public from fraud and the risk of asset value destruction. Professional skepticism is essential to direct the appraiser’s judgment towards independent valuation for the public interest, assisting in evaluating the relevance and reliability of information, especially relating to social, environmental, and ethical issues. This paper studies the business valuation process from a behavioral finance perspective in the United States and Indonesia, aiming to tweak business valuation practices, identify biases, and mitigate them to ensure the market value does not shift far from fairness opinion. The case study explores experiences from the professional role-learning process. The results highlight the need for an appraisal protocol in business valuation, improvements in the discount for lack of marketability application, and these findings are pertinent to business appraisers and regulators. Recommendations include enhancing the clarity of professional judgments and the integration of recent empirical studies into practice.

Tourism city brand image construction is a strategic measure to enhance the city’s core competitiveness, and has received great attention from various tourism cities. As a new force in promoting urban development, local youth must accurately grasp their perception of the city’s brand image, to realize the simultaneous development of youth development and urban development, and the integrated development of youth, industry, and city. This paper focuses on the city brand building of tourist cities among local youth, adopts the brand association measurement tool “brand concept map”, takes Chongqing, a tourist city in China, as the field, and the local youth as the research object, and establishes the analysis perspective of the correlation strength of results based on traditional methods. Based on exploring the characteristics of brand image perception, this paper further explores the formation mechanism behind the characteristics from the perspective of the diversity of local youth’s perception channels of city brand image.

Tourism experiences are inherently multisensory, engaging visitors’ senses of sight, sound, smell, taste, and touch. This study addresses the gap in literature by investigating the impact of visual and auditory landscapes on tourist emotions and behaviors within coastal tourism settings, using the Stimulus-Organism-Response (SOR) model. Data collected from tourists in Sanya, China, were analyzed using structural equation modeling. The results indicate that both visualscape and soundscape significantly influence tourist emotions (pleasure and arousal) and subsequent loyalty. Pleasure and arousal mediate the relationships between environmental stimuli and tourist loyalty, emphasizing their roles as emotional bridges between the environment and behaviors. These findings highlight the importance of integrating local cultural and community elements into tourism to enhance socio-economic benefits and ensure sustainable development. By fostering a deep connection between tourists and the local environment, these sensory experiences support the preservation of cultural heritage and promote sustainable tourism practices, aligning with the goals of economic development and public policy. The study contributes to the theoretical understanding of multisensory tourism by integrating the SOR model in coastal tourism and emphasizes the roles of visual and auditory stimuli. Practically, it provides insights for tourism managers to improve tourist experiences and loyalty through careful management of sensory elements. This has implications for infrastructure development, particularly in enhancing the quality of soft infrastructure such as cultural and social systems, which are crucial for sustainable tourism and community well-being. Future research could include additional sensory dimensions and diverse destinations for a comprehensive understanding of sensory influences on tourist behaviors and emotions. This research aligns with the broader goals of the policy and development by addressing critical aspects of infrastructure and socio-economic development within the tourism sector.