Template-Type: ReDIF-Article 1.0 Author-Name: Biswabhusan Pradhan Author-Workplace-Name: Department of Tourism and Travel Management, Central University of Jammu, Jammu, India Author-Name: Manjeet Singh Author-Workplace-Name: Lovely Professional University, Phagwara, Punjab, India Author-Name: Asit Mantry Author-Workplace-Name: Department of Educational Studies, Central University of Jammu, Jammu, India Author-Name: Engy El-Kilany Author-Workplace-Name: Tourist Guidance Department, Faculty of Tourism and Hotels, Minia University, Egypt Author-Name: Manju Shree Raman Author-Workplace-Name: College of Business and Economics, Debre Tabor University, Ethopia Author-Name: Archana Bhatia Author-Workplace-Name: Maharishi Dayanand University, DAV College, Faridabad, India Title: Mapping the Research Trends on Dark Tourism: A Bibliometric Analysis and Visualization Abstract: Bibliometrics is a tool that enables the analysis of historical development, present conditions, and prospective trends in a specific field of study. The purpose of this research is to examine dark tourism research that was published between 2007 and 2021. A total of 234 important publications were systematically retrieved and bibliometrically analyzed from the Scopus database. To examine and illustrate the dark tourism research trend, the current study used the Bibliometrix tool. To represent the general pattern and structure of dark tourism research, the final analysis incorporates bibliometric indicators such as annual scientific production, most prolific journal, most prolific author, country and institutions, most impactful articles, co-citation and author's keywords. The finding of this analysis shows that publications on dark tourism have expanded dramatically and are dominated by a small number of writers and nations. The study provides theoretical and practical insight into dark tourism research. Classification-JEL: L83,Z32 Keywords: Dark Tourism, Bibliometric analysis, Thanatology, Bibliometric, Co-citations Journal: Acta Universitatis Bohemiae Meridionalis Pages: 1-17 Volume: 26 Issue: 2 Year: 2023 DOI: 10.32725/acta.2023.005 File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2023.005.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2023.005.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-202302-0001.txt Handle: RePEc:boh:actaub:v:26:y:2023:i:2:p:1-17 Template-Type: ReDIF-Article 1.0 Author-Name: Rinku Mahindru Author-Workplace-Name: Masters' Union School of Business, DLF, Cyber Park, Gurugram Author-Name: Hersheen Kaur Author-Workplace-Name: Department of Commerce, Sri Guru Gobind Singh College of Commerce, University of Delhi, India Author-Name: Renu Gupta Author-Workplace-Name: Department of Commerce, Sri Guru Gobind Singh College of Commerce, University of Delhi, India Title: Mapping Research on Ageism, Personal and Social Well-Being in IT Professionals: A Literature Review and Bibliometric Analysis Abstract: The purpose of the current study is to identify key contributors, recent dynamics, domains, and advocates for future study directions in the field of Information Technology professionals in the context of ageism, personal and social well-being. In the study, a bibliometric technique is employed to assess the global scientific output of research on IT professionals and to investigate the status and developments in this sector from 1998 to mid-2022. For quantitative and qualitative assessments of publication outputs and author contributions, the VOSviewer programme was utilised. To find existing research on this topic, the publication utilised bibliometric analysis on a sample of 294 papers collected from the Scopus database. It was discovered that the primary focus of critical study in this field is on job satisfaction, employee engagement, health issues, software development, and retention. There are implications for research and IT management. Thus, there is a need for future research on the role of the specific characteristics of embeddedness, such as diversity, ageism, mixed job demands, turnover, and turnaway, among IT Professionals. Classification-JEL: C15,P16,R23 Keywords: Information Technology, Professionals, Employees, Bibliometric Analysis Journal: Acta Universitatis Bohemiae Meridionalis Pages: 18-40 Volume: 26 Issue: 2 Year: 2023 DOI: 10.32725/acta.2023.006 File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2023.006.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2023.006.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-202302-0002.txt Handle: RePEc:boh:actaub:v:26:y:2023:i:2:p:18-40 Template-Type: ReDIF-Article 1.0 Author-Name: Cheryl Venan Dias Author-Workplace-Name: P.G. Department of Tourism Studies, S.S. Dempo College of Commerce and Economics, Cujira, Goa, 403202, India Author-Name: Venan Bonaventure Dias Author-Workplace-Name: Founder, Antonios Services, Goa Author-Name: Manjeet Singh Author-Workplace-Name: Central University of Jammu Title: Rethinking sustainable destination development through social innovations Abstract: Innovation is an inseparable element in the process of curating tourism products that contributes towards creating memorable experiences. Organised mass tourism lags in delivery of such experiences which is based on the contributions of local innovations. The paper tries to document traveller's memories, particularly those that are easily remembered as happy experiences. The study identified the tourist preferences related to international destinations visited, followed by the identification of social innovations that are crucial for the design of tourist experiences. According to the study, a well-planned tourism experience at a place can promote entrepreneurship and create jobs. The decisions made by tourism business owners might be influenced by both the visitor's experiences and the innovations found. The ability to integrate similar experience designs into product innovation systems will allow managers to create destinations with a competitive edge. Classification-JEL: O31,O35,O38,Z32 Keywords: Tourism experiences, local tourism innovations, social innovations, experience design, destination management, co-innovation, user-driven-innovations, destination managers, tourism design, Social Enterprise, Social Entrepreneurship Journal: Acta Universitatis Bohemiae Meridionalis Pages: 41-54 Volume: 26 Issue: 2 Year: 2023 DOI: 10.32725/acta.2023.007 File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2023.007.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2023.007.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-202302-0003.txt Handle: RePEc:boh:actaub:v:26:y:2023:i:2:p:41-54 Template-Type: ReDIF-Article 1.0 Author-Name: Saheed Akande Shittu Author-Workplace-Name: Department of Accountancy, Federal Polytechnic, Ayede, Nigeria Author-Name: Emmanuel Abiodun Alagbe Author-Workplace-Name: Lautech, Ogbomoso, Nigeria Author-Name: Adesoji Aderemi Oke Author-Workplace-Name: Fountain University, Osogbo Author-Name: Oluwasheun Fadipe Author-Workplace-Name: Lautech, Ogbomoso, Nigeria Title: Earnings Management and Performance of Non-Financial Listed Firms in Nigeria Abstract: The study examines the effect of Earnings Management (EM) on the performance of Non-Financial Listed Firms (NFLF) in Nigeria. EM was proxies by Discretionary Accrual (DA) and Real Earnings Management (REM) using Raman and Shahrur's (2008) and Roychodhury's (2006) models, respectively, against firm performance measured by Return on Capital Employed (ROCE). Using purposive sampling technique, 76 NFLF with the required secondary data needed for the study from 2010 to 2020 was selected for the study out of 113 NFLF in Nigeria as at 31 December 2020. Data gathered were analysed using Generalized Method of Moment (GMM) estimator and Dumistrescu and Hurlin panel causality tests technique. The results shows positive and significant influence of DA on ROCE while REM shows negative and significant effect on ROCE. Also, ROCE granger caused both DA and REM. The study concludes that EM had significant influence on the performance of NFLF in Nigeria. Firm size and firm age are found to have positively influenced performance of NFLF. Hence, the study recommends that, managers to be well informed in order to stop overusing activities that result in negative effects on the firm performance in the future and to increase financial transparency. Classification-JEL: R30,R32 Keywords: Earnings management, firms', performance, non-financial listed firms, Nigeria Journal: Acta Universitatis Bohemiae Meridionalis Pages: 55-67 Volume: 26 Issue: 2 Year: 2023 DOI: 10.32725/acta.2023.008 File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2023.008.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2023.008.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-202302-0004.txt Handle: RePEc:boh:actaub:v:26:y:2023:i:2:p:55-67 Template-Type: ReDIF-Article 1.0 Author-Name: Saheed Akande Shittu Author-Workplace-Name: Department of Accuntancy, Federal Polytechnic Ayede, Oyo State, Nigeria Author-Name: Hakeem Olayinka Onifade Author-Workplace-Name: Crescent University, Ogun State, Nigeria Author-Name: Khairat Taiwo Ajibola Author-Workplace-Name: Federal Polytechnic Ayede, Oyo State, Nigeria Author-Name: Sherifdeen Olatunji Aminu Author-Workplace-Name: Federal Polytechnic Ayede, Oyo State, Nigeria Title: Accrual and Real Earnings Management: Firm Value Analysis Abstract: The study examines the effect of accrual and Real Earnings Management (REM) on firm value of selected manufacturing firms in Nigeria. Tobin's Q was employed to measure firm value, while Larcker and Richardson's (2004) and Roychowdhury's (2006) models were used to proxy accrual-based and REM respectively. Purposive sampling technique was employed to select thirty-seven (37) listed manufacturing firms across conglomerates, health care, industrial goods, and consumer goods sectors in Nigeria. Panel regression analysis employed to analyse secondary data gathered for the study. The results reveal a negative and significant influence of accrual-based, while REM has a positive and significant influence on firm value of selected listed manufacturing firms in Nigeria. The study concludes that earnings management has a significant effect on firm value of manufacturing firms in Nigeria. The study recommends that REM be used only when absolutely necessary for the companies' survival and success.  Classification-JEL: R30,R39 Keywords: Accrual, real earnings management, manufacturing firms, firm value, Nigeria Journal: Acta Universitatis Bohemiae Meridionalis Pages: 68-79 Volume: 26 Issue: 2 Year: 2023 DOI: 10.32725/acta.2023.009 File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2023.009.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2023.009.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-202302-0005.txt Handle: RePEc:boh:actaub:v:26:y:2023:i:2:p:68-79 Template-Type: ReDIF-Article 1.0 Author-Name: Soumi Ray Author-Workplace-Name: Department of Management, Banasthali Vidyapith, P.O. Banasthali Vidyapith 304022, Rajasthan, India Author-Name: Ankita Pareek Author-Workplace-Name: Department of Management, Banasthali Vidyapith, P.O. Banasthali Vidyapith 304022, Rajasthan, India Title: Social Communication Influencing Behavior Modulations for the Management of Lifestyle Diseases - A Cross-sectional Study amongst the College Goers Abstract: Youth is a critical phase that epitomizes cognitive, physiological, and psychological growth leading to an individual's and community's well-being. Unfortunately, various lifestyle or non-communicable diseases(NCDs) have percolated, resulting in significant adverse effects; on the present health outcomes, which are transited into adulthood. Recent social communication tools provide a colossal prospect for educating audiences of diverse social strata to adopt lifestyle modifications for better health. This study sought to evaluate the social communication modes influencing health-behaviour modulations for managing NCDs amongst Durgapur, West Bengal, India college students. The study included youth; a primary survey was conducted amongst 87 undergraduate and postgraduate students from May to June 2022. The results revealed that 14% were overweight and obese. They spend significant time on social media, using channels like television, radio, and social networking sites, exposing them to multiple health promotion campaigns. 78% were intrigued and influenced by these initiatives. 70% of them pursue the recommended propaganda demonstrated, which guides modulated living to prevent NCDs. Almost all students opting for change experienced a positive result. However, only half of the population had continued the reform lifestyle. There is no ambiguity about social communication's importance in achieving better health for our youth. The standards policies integrated with the action can create a paradigm shift. It is suggested to have automated sourced content, recommended audio-visuals, peer-reviewed, acknowledged, and from the reputed antecedent. The various cost-competent interventions, preventive tools, and social media propagation promote delayed onset, reducing mortality and morbidity in young adults. Classification-JEL: I12,I23 Keywords: Chronic disease, Social networking, Social media, Communication, Non-communicable diseases, Health information systems, Primary prevention Journal: Acta Universitatis Bohemiae Meridionalis Pages: 80-94 Volume: 26 Issue: 2 Year: 2023 DOI: 10.32725/acta.2023.010 File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2023.010.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2023.010.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-202302-0006.txt Handle: RePEc:boh:actaub:v:26:y:2023:i:2:p:80-94 Template-Type: ReDIF-Article 1.0 Author-Name: M. Lalitha Kavya Author-Workplace-Name: GITAM School of Business, Visakhapatnam Author-Name: T Sowdamini Author-Workplace-Name: GITAM School of Business, Visakhapatnam Author-Name: Akankhya Pande Author-Workplace-Name: GITAM School of Business, Visakhapatnam Title: Digital Human Resource Transformation - A Bibliometric Analysis Abstract: Research in the field of digital HR transformation has gained significant momentum due to the influence of business transformation driven by digital technology. However, despite its growing prominence, the research on this topic remains relatively scattered and dispersed. Therefore, the authors employed bibliometric analytic methodologies in this article to portray the intellectual structure of literature related to digital developments in HR. A comprehensive analysis of 184 articles from the Scopus database is conducted using bibliometric methods, including citations, co-citations, and keyword analysis. Using bibliometric analysis, this paper thoroughly evaluates advancements made possible by digitalization in HR management. Utilizing visualization software such as Biblioshiny and VOSviewer, the analysis reveals the incremental trend of publications, research studies, affiliated organizations, and research-driven nations over time. Notably, the examination of the co-citation network using VOSviewer yields significant findings. This study contributes to the evolving body of HR literature and expands our understanding of HR digitalization through the application of bibliometric analysis. Classification-JEL: M15,O33 Keywords: Digital HR Transformation, HR Technology, HR Analytics, Artificial Intelligence, Bibliometric analysis, Digital human resources Journal: Acta Universitatis Bohemiae Meridionalis Pages: 95-120 Volume: 26 Issue: 2 Year: 2023 DOI: 10.32725/acta.2023.011 File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2023.011.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2023.011.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-202302-0007.txt Handle: RePEc:boh:actaub:v:26:y:2023:i:2:p:95-120 Template-Type: ReDIF-Article 1.0 Author-Name: Ibrahim Shuaib Author-Workplace-Name: School of Business Studies, Sharda University, Greater Noida, Uttar Pradesh, India Author-Name: Rita Roy Author-Workplace-Name: Department of Computer Science and Engineering, GITAM Institute of Technology, GITAM (Deemed to be University), Visakhapatnam, Andhra Pradesh, India Author-Name: Hari Shankar Shyam Author-Workplace-Name: School of Business Studies, Sharda University, Greater Noida, Uttar Pradesh, India Author-Name: Surya Kant Pal Author-Workplace-Name: Department of Mathematics, School of Basic Sciences and Research, Sharda University Author-Name: Arun Kumar Author-Workplace-Name: Department of Mathematics, School of Basic Sciences and Research, Sharda University Author-Name: Nitish Marada Author-Workplace-Name: Department of Mechanical Engineering, GITAM Institute of Technology, GITAM (Deemed to be University), Visakhapatnam, Andhra Pradesh 531162, India Title: Review of the literature on digitisation in the automobile supply chain Abstract: Digitalization is changing the face of the automotive industry by restructuring the supply chain (SC). This study uses a systematic literature review method to analyse current and future research trends in digitalization in the automobile SC. The Scopus database is identified for carrying out this study. With the keywords search, twenty-one articles finalized for the study. This study identified the research done year-wise, the number of articles published in the journals, and the research methods used. This research provides current and future research trends. This research will benefit the automotive sector as it will help them learn about digitalization and its technology. This research offers the future of digital technology in automobile SC. Classification-JEL: M10,M11 Keywords: Digitalization, Automobile SC, Automotive Sector, Systematic Literature Review Journal: Acta Universitatis Bohemiae Meridionalis Pages: 121-129 Volume: 26 Issue: 2 Year: 2023 DOI: 10.32725/acta.2023.012 File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2023.012.html File-Format: text/html File-URL: http://acta.ef.jcu.cz/doi/10.32725/acta.2023.012.pdf File-Format: Application/pdf X-File-Ref: http://acta.ef.jcu.cz/RePEc/boh/references/aub-202302-0008.txt Handle: RePEc:boh:actaub:v:26:y:2023:i:2:p:121-129 Template-Type: ReDIF-Article 1.0 Author-Name: Anuj Kumar Title: Information - Special Issue 2, Vol. 26/2023 Abstract: This special issue is for the papers presented in Global Conference on emerging technologies, business, sustainable innovative business practices, social well-being" on 10th and 11th December'2022. The conference was mainly organized by Confab 360 Degree, India in collaboration with London Churchill College, United Kingdom; ITM University, Raipur, India; Guru Nanak Institute of Management, Delhi, India; Narayana Business School, Gujarat, India; Shri Jairambhai Patel Institute of Business Management and Computer Applications, Gujarat, India; School of Commerce & Management, Mohan Babu University, Andhra Pradesh, India; Swami Vivekananda Institute of Science and Technology, Baruipur, Kolkata, India; PT. LEO Jajaring IImu, Indonesia. Dr. Nishu Ayedee, Dr. Monika Arora, and Dr. Asmat Ara Shaikh were the conveners of the conference. A total of 238 papers were presented by more than 700 authors/co-authors in this conference. The selected papers were chosen for this special issue. Journal: Acta Universitatis Bohemiae Meridionalis Number: 0 Volume: 26 Issue: 2 Year: 2023 File-URL: http://acta.ef.jcu.cz/artkey/aub-202302-0009_information-special-issue-2-vol-26-2023.php File-Format: text/html File-URL: http://acta.ef.jcu.cz/pdfs/aub/2023/02/09.pdf File-Format: Application/pdf Handle: RePEc:boh:actaub:v:26:y:2023:i:2