| 1. |
- Beritelli, Pietro, et al.
(författare)
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Logics behind evading overnight taxes : a configurational analysis
- 2020
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Ingår i: International Journal of Contemporary Hospitality Management. - : Emerald Group Publishing Limited. - 0959-6119 .- 1757-1049. ; 32:2, s. 871-888
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Tidskriftsartikel (refereegranskat)abstract
- PurposeOvernight taxes are controversial. They affect tourists’ consumption behavior and hotels’ profits. This potentially generates undesirable industry practices such as underreporting overnights to evade overnight taxes. The aim of the paper is to understand the conditions and outcomes of underreporting. This is important because underreporting affects destinations’ tax income, which in turn may have further effects on tourism or other public services.Design/methodology/approachThis study uses qualitative comparative analysis to identify what specific combinations of conditions motivate managers of hospitality businesses to evade overnight taxes.FindingsWhile potential economic gain seems to be the obvious answer, this study finds that different configurations of causal conditions account for non-compliance. Four different configurations combining six conditions explain the logics behind hotel overnight tax evasion behavior. The conditions refer to both utilitarian affordances and the individual tax morale of hospitality managers. Certain utilitarian conditions in combination can overrule moral objections to non-compliance.Originality/valueThe study provides a nuanced understanding of overnight tax evasion motives and suggests how to connect work on tourism taxes with destination governance issues and destination management organization funding.
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| 2. |
- Beritelli, Pietro, et al.
(författare)
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Sustainable destination management - What can we learn from forestry?
- 2021
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Ingår i: Resilienza e Sostanibilità. - Torino : G. Giappichelli Editore. - 9788892121058 ; , s. 113-129
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- Arguably, the most challenging task for tourism managers and developers is the effective planning and management of a tourist destination. This is particularly true for community-type destinations (Flagestad & Hope, 2001) which comprise public spaces and public resources. On the demand side, those actors deal with diverse and volatile tourist behavior, foremost driven by more frequent shifts in society. On the supply side, tourism managers and planners try to anticipate relevant changes and adapt “their” destination by means of interventions despite lacking hierarchical control over many if not most production resources and process (for tourist destinations as adaptive complex systems see Schianetz & Kavanagh, 2008). They intervene in an environment that is partly controlled by small entrepreneurs, partly accessible and used by all kinds of visitors with diverse experience and consumption patterns.
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| 3. |
- Beritelli, Pietro, et al.
(författare)
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Visitor flows, trajectories and corridors : planning and designing places from the traveler's point of view
- 2020
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Ingår i: Annals of Tourism Research. - : Elsevier. - 0160-7383 .- 1873-7722. ; 82:May, s. 1-13
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Tidskriftsartikel (refereegranskat)abstract
- Recent research underlines the importance of understanding the tourist destination as a demand-driven construct. Visitors activate different configurations of supply elements that produce a complex and dynamic fabric referred to as a space of flows. Today, we have the means to understand how these flows shape the evolution and gestalt of tourist places. This article proposes a new framework combining three concepts and related foundational theories: visitor flows, trajectories, and corridors. In tandem, they describe how tourism manifests itself in space and time. Trip decision, trip execution, and tourist performance unfold through social mechanisms generating the totality of visitor flows. Stakeholders must understand how visitor flows in their destinations emerge and evolve in order to decide on specific design interventions.
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| 4. |
- Cismaru, Anca Liliana, et al.
(författare)
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Genome-Wide Association Study of Metamizole-Induced Agranulocytosis in European Populations
- 2020
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Ingår i: Genes. - : MDPI AG. - 2073-4425. ; 11:11
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Tidskriftsartikel (refereegranskat)abstract
- Agranulocytosis is a rare yet severe idiosyncratic adverse drug reaction to metamizole, an analgesic widely used in countries such as Switzerland and Germany. Notably, an underlying mechanism has not yet been fully elucidated and no predictive factors are known to identify at-risk patients. With the aim to identify genetic susceptibility variants to metamizole-induced agranulocytosis (MIA) and neutropenia (MIN), we conducted a retrospective multi-center collaboration including cases and controls from three European populations. Association analyses were performed using genome-wide genotyping data from a Swiss cohort (45 cases, 191 controls) followed by replication in two independent European cohorts (41 cases, 273 controls) and a joint discovery meta-analysis. No genome-wide significant associations (p < 1 × 10−7) were observed in the Swiss cohort or in the joint meta-analysis, and no candidate genes suggesting an immune-mediated mechanism were identified. In the joint meta-analysis of MIA cases across all cohorts, two candidate loci on chromosome 9 were identified, rs55898176 (OR = 4.01, 95%CI: 2.41–6.68, p = 1.01 × 10−7) and rs4427239 (OR = 5.47, 95%CI: 2.81–10.65, p = 5.75 × 10−7), of which the latter is located in the SVEP1 gene previously implicated in hematopoiesis. This first genome-wide association study for MIA identified suggestive associations with biological plausibility that may be used as a stepping-stone for post-GWAS analyses to gain further insight into the mechanism underlying MIA.
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| 5. |
- Eirola, Aira, et al.
(författare)
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Boardroom Dissent : An Integrative Review and Future Research Agenda
- 2024
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Ingår i: Corporate governance. - : John Wiley & Sons. - 0964-8410 .- 1467-8683.
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Tidskriftsartikel (refereegranskat)abstract
- Research Question/IssueScholars and practitioners view boardroom dissent as central to the functioning of boards of directors. However, there is a lack of consensus on what dissent is, who is involved, when and where it happens, and whether it is a behavioral or cognitive phenomenon. This conceptual unclarity and related fragmentation of empirical results call for an integrative literature review to build a coherent agenda for future research.Research Findings/ResultsA content-analysis of 73 articles published between 1997 and 2023 reveals three distinct research clusters that explore the empirical phenomenon: (1) dissent as expressed through voting, (2) dissent as diverging views, and (3) dissent as behavior in and around the boardroom. Three overarching challenges hamper the advancement of the field: (1) conceptual inconsistencies, (2) several methodological challenges, and (3) a need for further theorizing connected to boardroom dissent.Theoretical ImplicationsWe propose a novel working definition for boardroom dissent to inspire new work related to its constituent parts and to facilitate advancing its measurement. In combination with alternative methods, it stands to advance the boardroom dissent literature. Furthermore, there is a need for future research to integrate competing explanations theorizing how boardroom dissent relates to outcomes at different levels and to examine how boundary conditions constrain these relationships.Practitioner/Policy ImplicationsThe article provides new nuances to reflect on boardroom dissent and related behaviors. The review highlights that there is no one-size-fits-all approach automatically resulting in positive outcomes.
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| 6. |
- Fenstermacher, M.E., et al.
(författare)
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DIII-D research advancing the physics basis for optimizing the tokamak approach to fusion energy
- 2022
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Ingår i: Nuclear Fusion. - : IOP Publishing. - 0029-5515 .- 1741-4326. ; 62:4
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Tidskriftsartikel (refereegranskat)abstract
- DIII-D physics research addresses critical challenges for the operation of ITER and the next generation of fusion energy devices. This is done through a focus on innovations to provide solutions for high performance long pulse operation, coupled with fundamental plasma physics understanding and model validation, to drive scenario development by integrating high performance core and boundary plasmas. Substantial increases in off-axis current drive efficiency from an innovative top launch system for EC power, and in pressure broadening for Alfven eigenmode control from a co-/counter-I p steerable off-axis neutral beam, all improve the prospects for optimization of future long pulse/steady state high performance tokamak operation. Fundamental studies into the modes that drive the evolution of the pedestal pressure profile and electron vs ion heat flux validate predictive models of pedestal recovery after ELMs. Understanding the physics mechanisms of ELM control and density pumpout by 3D magnetic perturbation fields leads to confident predictions for ITER and future devices. Validated modeling of high-Z shattered pellet injection for disruption mitigation, runaway electron dissipation, and techniques for disruption prediction and avoidance including machine learning, give confidence in handling disruptivity for future devices. For the non-nuclear phase of ITER, two actuators are identified to lower the L-H threshold power in hydrogen plasmas. With this physics understanding and suite of capabilities, a high poloidal beta optimized-core scenario with an internal transport barrier that projects nearly to Q = 10 in ITER at ∼8 MA was coupled to a detached divertor, and a near super H-mode optimized-pedestal scenario with co-I p beam injection was coupled to a radiative divertor. The hybrid core scenario was achieved directly, without the need for anomalous current diffusion, using off-axis current drive actuators. Also, a controller to assess proximity to stability limits and regulate β N in the ITER baseline scenario, based on plasma response to probing 3D fields, was demonstrated. Finally, innovative tokamak operation using a negative triangularity shape showed many attractive features for future pilot plant operation.
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| 7. |
- Gorski, Mathias, et al.
(författare)
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Genetic loci and prioritization of genes for kidney function decline derived from a meta-analysis of 62 longitudinal genome-wide association studies
- 2022
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Ingår i: Kidney International. - : Elsevier. - 0085-2538 .- 1523-1755. ; 102:3, s. 624-639
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Tidskriftsartikel (refereegranskat)abstract
- Estimated glomerular filtration rate (eGFR) reflects kidney function. Progressive eGFR-decline can lead to kidney failure, necessitating dialysis or transplantation. Hundreds of loci from genome-wide association studies (GWAS) for eGFR help explain population cross section variability. Since the contribution of these or other loci to eGFR-decline remains largely unknown, we derived GWAS for annual eGFR-decline and meta-analyzed 62 longitudinal studies with eGFR assessed twice over time in all 343,339 individuals and in high-risk groups. We also explored different covariate adjustment. Twelve genomewide significant independent variants for eGFR-decline unadjusted or adjusted for eGFR- baseline (11 novel, one known for this phenotype), including nine variants robustly associated across models were identified. All loci for eGFR-decline were known for cross-sectional eGFR and thus distinguished a subgroup of eGFR loci. Seven of the nine variants showed variant- by-age interaction on eGFR cross section (further about 350,000 individuals), which linked genetic associations for eGFR-decline with agedependency of genetic cross- section associations. Clinically important were two to four-fold greater genetic effects on eGFR-decline in high-risk subgroups. Five variants associated also with chronic kidney disease progression mapped to genes with functional in- silico evidence (UMOD, SPATA7, GALNTL5, TPPP). An unfavorable versus favorable nine-variant genetic profile showed increased risk odds ratios of 1.35 for kidney failure (95% confidence intervals 1.03- 1.77) and 1.27 for acute kidney injury (95% confidence intervals 1.08-1.50) in over 2000 cases each, with matched controls). Thus, we provide a large data resource, genetic loci, and prioritized genes for kidney function decline, which help inform drug development pipelines revealing important insights into the age-dependency of kidney function genetics.
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| 8. |
- Gorski, Mathias, et al.
(författare)
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Meta-analysis uncovers genome-wide significant variants for rapid kidney function decline
- 2021
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Ingår i: Kidney International. - : Elsevier. - 0085-2538 .- 1523-1755. ; 99:4, s. 926-939
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Tidskriftsartikel (refereegranskat)abstract
- Rapid decline of glomerular filtration rate estimated from creatinine (eGFRcrea) is associated with severe clinical endpoints. In contrast to cross-sectionally assessed eGFRcrea, the genetic basis for rapid eGFRcrea decline is largely unknown. To help define this, we meta-analyzed 42 genome-wide association studies from the Chronic Kidney Diseases Genetics Consortium and United Kingdom Biobank to identify genetic loci for rapid eGFRcrea decline. Two definitions of eGFRcrea decline were used: 3 mL/min/1.73m2/year or more ("Rapid3"; encompassing 34,874 cases, 107,090 controls) and eGFRcrea decline 25% or more and eGFRcrea under 60 mL/min/1.73m2 at follow-up among those with eGFRcrea 60 mL/min/1.73m2 or more at baseline ("CKDi25"; encompassing 19,901 cases, 175,244 controls). Seven independent variants were identified across six loci for Rapid3 and/or CKDi25: consisting of five variants at four loci with genome-wide significance (near UMOD-PDILT (2), PRKAG2, WDR72, OR2S2) and two variants among 265 known eGFRcrea variants (near GATM, LARP4B). All these loci were novel for Rapid3 and/or CKDi25 and our bioinformatic follow-up prioritized variants and genes underneath these loci. The OR2S2 locus is novel for any eGFRcrea trait including interesting candidates. For the five genome-wide significant lead variants, we found supporting effects for annual change in blood urea nitrogen or cystatin-based eGFR, but not for GATM or LARP4B. Individuals at high compared to those at low genetic risk (8-14 vs 0-5 adverse alleles) had a 1.20-fold increased risk of acute kidney injury (95% confidence interval 1.08-1.33). Thus, our identified loci for rapid kidney function decline may help prioritize therapeutic targets and identify mechanisms and individuals at risk for sustained deterioration of kidney function.
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| 9. |
- Gössling, Stefan, et al.
(författare)
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Accelerating small and medium sized tourism enterprises' engagement with climate change
- 2024
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Ingår i: Journal of Sustainable Tourism. - : Taylor & Francis Group. - 0966-9582 .- 1747-7646.
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Tidskriftsartikel (refereegranskat)abstract
- Small and medium sized enterprises (SMEs) within the tourism sector play crucial yet often underestimated roles in climate change mitigation, contributing to approximately half of the sector's greenhouse gas emissions. Although the existing literature has examined barriers to climate change action and potential drivers for the involvement of small firms, these aspects have not been comprehensively explored within the context of tourism. The article addresses this gap by conducting a narrative review that analyzes 78 papers and reports published on the topic. The results substantiate a differentiation among barriers, pressures, and incentives. Barriers encompass aspects related to knowledge and personality, understanding and perceptions, management, data, finances, technology, legislation, and community. Pressures originate from costs, customer expectations, and compliance. Incentives manifest in economic considerations, subsidies, marketing strategies, staff benefits, and community advantages. The findings are synthesized into a series of conceptualizations, offering pathways for progress on mitigation. Findings emphasize the significance of legislation and efforts of destination management organizations for accelerating SME engagement with climate change.
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| 10. |
- Reinhold, Stephan, et al.
(författare)
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Airbnb Value
- 2022
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Ingår i: Encyclopedia of Tourism Management and Marketing. - : Edward Elgar Publishing. - 9781800377479 - 9781800377486
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- Airbnb is a multi-sided platform business. At its core, Airbnb creates value by facilitating global, paid online trading of peer-to-peer accommodation between hosts and guests. Peer-to-peer accommodation refers to any space suitable for overnight stays sold by a non-commercial provider (the host) to an end user (the guest) for short-term use through direct interaction between host and guest. The supply of accommodation on Airbnb’s platform is, however, not limited to non-commercial providers. A fair share of accommodation listings originates from licensed lodging operators or commercial providers managing more than 20 establishments. Analysing a company’s business model provides insight into key aspects of how an organization and platform like Airbnb creates value: value proposition, value creation, value communication and transfer, value capture, value dissemination and value development.
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