In Italy, a tourism tax was introduced in 2011, since then it has been adopted in most of the Italian provincial capitals and tourist cities. This tax can mitigate the negative externalities caused by tourists; however, it should be carefully planned both in terms of the amount of money to be levied and in terms of the uses to be financed with the tax revenues, it could, otherwise, negatively impact the tourism sector, decreasing—rather than increasing— the social welfare. The aim of this paper is to assess the acceptability of such a tax and to examine how the tax should be designed to better meet tourists’ preferences while improving tourism sustainability. To this aim, a Contingent Valuation experiment has been performed for two Apulian touristic towns: Otranto and Castro. The results demonstrate that the willingness to pay (WTP) for the tourism tax depends not only on the vacation and the tourist type but also on how the fiscal revenues are used. If no mention is made of the use of the tax revenues, the WTP can be as low as €0.85 per person per night, which is much lower than the tax actually levied. Instead, if the tax revenues are used to improve and to protect the environment, the WTP can be as high as €3.96. To the best of the authors’ knowledge, this is the first research paper estimating the WTP in the Italian context based on tax revenue use.

This study investigates the relationship between burnout and organizational commitment. It tests the relationship using a sample of 700 public officers in Istanbul by using structural equation modeling. The model tested via partial least squares method via SmartPls software. Results have shown that employees’ burnout are negatively related to organizational commitment. Specifically, while emotional exhaustion is negatively related to commitment, personal accomplishment contributes positively to commitment. The experience of depersonalization has no significant relationship with all three dimensions of commitment. Findings discussed and some practical implications offered to practitioners as well as some future directions to researchers.

This study investigated the factors that affect the YouTube advertising value and its effect on purchasing intention. The data were gathered through a 52-item questionnaire administered to YouTube users (n = 420). Multiple regression analysis determined the effect of the factors on YouTube advertising value, and simple regression analysis determined the effect of its value on purchasing intention and ANOVA test was run to determine the differences of demographic groups via YouTube ads value. The findings indicated that informativeness and entertainment and trendiness had a positive effect on YouTube advertising value; however, irritation had a negative effect. In addition, the findings showed that YouTube advertising value had a positive effect on purchasing intention. Also, the study examined whether YouTube advertising value factors differ according to demographic variables. The findings indicated that some of demographic factors differ via YouTube ads. The theoretical and managerial implications of these findings are discussed.

The growth of Fortune 500 companies in China has its complementary challenge in managing human resources. In this study, we describe the skill sets, language fluency, educational credentials, job experience, and other key job qualifications that are solicited on Fortune 500 Companies’ LinkedIn advertisements in China. The characteristics that were most represented in the job advertisements in our sample of 111 US Fortune 500 companies in China were from companies ranked 201-500 (39.6%), in secondary sectors (57.7%), in Tier 1 cities (91.9%) offering lower management positions (47.8%) requiring a bachelor’s degree (55.9%) and English fluency (55.0%) with 6-10 years of work experience (43.2%). In addition, we examine the relationship between these qualifications and the types of enterprises represented in our sample. Using chi-square analysis, we found statistically significant (p < .05) relationships between company ranking and leadership skills, job title and years of experience, job title and English language skills, job title and level of education, industry sector and level of education, and city tier and level of education. This study contributes to the existing knowledge on the human resources and recruitment of Fortune 500 companies in China, demonstrating the variability in HR practices across institutional maturity, region, and business focus.

We propose a two-dimensional audit rotation framework on auditors’ rotation that contributes to the discussion on the potential impact of alternatives to strengthen and maintain unbiased attitude, objectivity, and independence. According to the conceptual outlines of this framework, auditors’ objectivity and independence might be enhanced by dealing with confirmation bias and motivated reasoning bias. In this study, we outline and propose potential academic inquiries that could be addressed and tested under this framework. We draw upon research on accounting, auditing, psychology, and economics to discuss the potential consequences of different audit rotation alternates on auditors’ objectivity and independency. A framework is proposed with two-dimensional effects: confirmation bias and motivated reasoning bias. The research implications of the framework indicate that, to varying degrees, various audit rotation arrangement alternatives to the current partner-only rotation mandate in the U.S. could potentially enhance auditors’ objectivity and independency by mitigating confirmation bias and motivated reasoning bias, thus producing more objective and independent audit opinions. This study fills the void in the literature by providing a two-dimensional framework to the current literature of audit rotation for categorizing and comparing different audit rotation alternatives. The framework also enables us to shed light on the relative efficacy of different rotation arrangements on auditors’ objectivity and independence.