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.

This study evaluates the effectiveness of Indonesia's defense industry policy from 2018 to 2023, focusing on PT Pindad, a pivotal state-owned defense enterprise. Using a Balanced Scorecard (BSC) framework, the study assesses PT Pindad’s performance across financial, customer, internal process, and learning and growth perspectives. The findings reveal strengths in financial stability (Current Ratio at 115.57% in 2023) and customer satisfaction, but challenges in Return on Investment (ROI), which fell from 6% in 2022 to 5.46% in 2023, signaling a need for further internal improvements. A mediation analysis using Shape-Restricted Regression indicates that Research and Development (R&D) serves as a crucial mediator, enhancing the impact of strategic alliances and technology transfer on PT Pindad’s self-reliance, with R&D showing a positive coefficient of β = 0.53 (p < 0.01). The systematic literature review complements these findings, underscoring the role of technology transfer, human capital development, and strategic partnerships as essential components for strengthening PT Pindad’s self-reliance and global competitiveness. Recommendations are made to enhance policy effectiveness by fostering robust technology transfer mechanisms, increasing investment in human capital, and expanding strategic partnerships. This research contributes to the literature on defense industry policies by providing a comprehensive evaluation framework that informs future policy decisions.

This research aims to comprehensively investigate contemporary practices and factors influencing global tax avoidance and evasion through a systematic literature review (SLR) and bibliometric analysis. This study methodology uses SLR with bibliometric analysis to map this research trend. Relevant literature was collected and systematically analyzed to identify key themes, methodologies, and findings regarding tax avoidance and evasion. The study’s findings identify various tax avoidance practices, including profit shifting, transfer pricing strategies, and the use of tax havens by multinational corporations. The report also highlights various forms of tax evasion, such as money laundering and illicit financial flows. Key factors influencing tax behavior are ethical considerations, government policies, economic factors, and corporate governance practices. This analysis highlights the complex interactions between these factors in shaping tax practices globally. The study’s conclusions show that effective tax governance requires a multifaceted approach integrating ethical standards, a strong regulatory framework, and international cooperation. Ethical corporate behavior and transparent reporting are essential in promoting tax compliance and fairness. This study emphasizes the critical role of policymakers in designing and enforcing tax policies that discourage aggressive tax planning while encouraging economic growth and equality. Recommendations from these findings are to increase transparency in multinational operations, strengthen international tax cooperation, and improve global tax administration capabilities. In addition, increasing taxpayer education and awareness can foster a culture of compliance and ethical tax practices. Future research should prioritize longitudinal studies and case-specific analyses to deepen understanding and develop targeted interventions to address tax avoidance and evasion challenges.

Business organizations use job advertisements to find and attract the high-quality workforce they need. Skillfully crafted job advertisements not only provide job-related information to job seekers but also help develop a strong employer brand in the employee market. Based on signaling theory and person-environment fit theory, we propose that the content and specificity of information provided in job advertisements influence job advertisement effectiveness through various mechanisms. In a scenario-based experiment on 310 young job seekers, we probed the direct and indirect effects of job advertisement informativeness on job pursuit intentions. Using structural equations modelling and multi-group path analysis, the mediating roles of perceived job appropriateness and ad truthfulness, along with the moderating role of previous employment experience, were examined. By manipulating the information content of a hypothetical job advertisement, we demonstrated that: a) both advertisement informativeness and perceived job appropriateness had positive direct effects on application intentions, while the latter had a greater effect; b) perceived job appropriateness mediated the relationship between advertisement informativeness and job pursuit intentions; c) the indirect (mediated) effect of advertisement informativeness on application intentions was moderated by previous employment experience; d) perceived ad truthfulness did not exert any significant effect on application intentions. These findings imply that HR practitioners should provide specific information in job postings to help candidates, especially those with less work experience, evaluate how well the job suits them and increase their motivation to apply.

In light of the metaverse’s vast expansion, it’s a crucial intellectual platform that’s transforming the video game industry and spurring creative innovation and technological advancement. Considering the distinctive niche that Taiwan occupies within the realm of the video game industry, this study uses a total of 11 video game companies in Taiwan as samples. The study spans a period of 16 years, from 2007 to 2022, and utilizes the random effect regression model for analysis. The study results illustrate that intellectual capital efficiency exerts varying contributions to the creation of value across different corporate value indicators within the video game industry. Among the factors, HCE, SCE, and CEE demonstrate the highest explanatory power for ROE, reaching up to 82.23%. Following this, they account for 73.57% of the variance in market share, but only a meager 13.67% for Tobin’s Q. This study is the empirical evidence that different methods of measuring intellectual capital and various definitions of value creation in an industry may lead to divergent results and managerial implications in intellectual capital research. Hence, it is worthwhile for subsequent studies to continue clarifying and delving deeper into these aspects.

Business model innovation (BMI) has garnered substantial academic and corporate attention in recent decades. Researchers have not yet agreed on the most complicated BMI practices in the high-tech startups (HTS). Despite being the second-biggest economy in the world today, China has done little research on the practice of business model innovation in China’s high-tech startups. This study addresses the factors that impact the business model innovation of high-tech startups in China. Our study aims to fill the research gap by visualising and analysing, using systematic literature review (SLR) analyses and reviewing 36 in-depth articles, from 688 academic literature sources. Relevant publications from Scopus, Springer, ScienceDirect, Web of Science, IEEE Xplore, and the JDM e-library expose the current research status from 2013 to December 2023 without bias. We conducted a literature-based investigation to identify essential insights on the BMI factors in the literature and derived a high-tech startup’s BMI critical factor. Our study shows that three main factors affect the innovation of business models in high-tech startups in China. The findings raise managers’, entrepreneurs’, and executives’ knowledge of corporate resource bricolage and cognitive style constraints in business model innovation and their pros and cons. The findings will help Chinese academics understand enterprises’ institutional environment and resource bricolage as final suggestions and proposals for corporates, regulators, and policymakers are presented.