This paper aims to examine willingness to accept artificial intelligence (AI) devices, focusing on the so-called Gen Z population. This study presumes that specific knowledge of a business process is important for AI adoption in hospitality services. A research model, grounded in the artificially intelligent device use acceptance (AIDUA) framework, used data collected from 786 respondents. The model was tested using PLS-SEM methodology. The modified framework was supported by Gen Z, with hedonic motivation having the greatest effect on Gen Z members’ emotions and their willingness to use AI devices in hospitality. The frequency of smartphone usage played a significant moderating role between the perceived effort of AI usage and emotions. This study helps AI designers and business managers when designing and implementing AI devices in a hospitality environment. Based on this study’s findings, policymakers and educational institutions can try to advance their curricula, emphasizing the importance of new technologies.

Despite its growing popularity, the term business model has not been uniquely defined so far. Within the management science and practice, it has been frequently confused with other popular terms. This article aims to bring clarity into what stands behind the business model concept by providing a review of the most common themes used in defining business model elements. It also discusses the relationship between the concept of a business model, on one hand, and strategy and sustainability, on the other. A few conclusions emerge. First, although there are no generally accepted definitions for either the business model or its building blocks, academics and practitioners agree that a business model is all about value. Second, a business model is not the same as a strategy but it has an important role in strategy implementation. Third, sustainability is found to be a hot topic for business models and has been increasingly used in symbiosis with this concept. Besides being a theoretical contribution to a definition of the business model as an independent concept, the findings may be particularly helpful to managers and business practitioners seeking ways to enable their firms to deal with complex market challenges and gain competitive advantage.

Tax compliance has become a very popular academic research topic. Understandably so, as all modern societies face the challenge of limiting tax evasion and the losses this phenomenon causes to government revenues. Given the increase in duties in the aftermath of the economic downturn affected by COVID-19, increasing taxpayer compliance is one of the main tasks for governments worldwide. This study aimed to identify critical gaps in understanding taxpayer heterogeneity. For this purpose, an exploratory factor analysis of taxpayer perceptual and attitudinal elements was carried out. Our analysis revealed six factors influencing taxpayer compliance with the tax system. Furthermore, the cluster analysis identified four groups of taxpayers, and significant differences between the clusters and the descriptive profile of each cluster were also found. The specificities of these clusters point to a conclusion that the time has come for policy makers to employ strategies that stimulate voluntary tax compliance with minimum cost to the tax system.

The connection between tourism development and the natural environment is more intense in outdoor sport tourism than in many other forms of tourism....