Acculturative stress is an important issue in understanding the early settlement of migrants in a new country. This stress relates to difficulties migrants experience in their adjustment to the lifestyle of their host countries. How such stress can be ameliorated through leisure activities is an under-researched area. The present study explored trends and challenges that migrants face in leisure participation during their early years in a new country. Semistructured interviews were conducted with migrants and representatives of migration and leisure organizations in South Australia. Five themes emerged from network analysis. One significant positive theme (leisure as a coping strategy) emphasized the benefits of leisure activities to migrants as a tool to alleviate acculturative stress. However, the other four themes (employment challenges, financial issues, perceived discrimination and family obligations) disclosed negative aspects. These restrictions not only form the basis of acculturative stress among migrants but also represent hurdles for their participation in leisure activities. The results of the study indicate that, overall, migrants' leisure participation plays a significant role in decreasing acculturative stress.

PurposeTo satisfy multiple stakeholders’ employability goals, higher education providers have introduced Work Integrated Learning (WIL) programs to provide opportunities for students to develop the required skills. Yet despite this increased focus, gaps in graduate capabilities persist. Thus, the paper explores the roles of educators, industry and students in co-creating WIL curriculum which provides transformative learning experiences.Design/methodology/approachA survey was designed using the Professional Capability Framework which has been validated in other discipline areas. Mean scores, standard deviation and a one-way ANOVA test were computed to identify gaps between the essential capabilities required for supervisory roles and student's levels of proficiency.FindingsThe study highlights the complexity of creating curriculum which meets the needs of multiple stakeholders. The discussion highlights that whilst educators may lead the development of WIL curriculum, without the active engagement of students and industry, gaps in graduates' “work-readiness” will persist. Opportunities for tripartite learning are highlighted.Research limitations/implicationsThe limitations of utilising a convenience sample are acknowledged.Practical implicationsPractical recommendations are provided for industry, educators and students. Areas for future research are identified to understand the roles of multiple stakeholders in the development of the future hospitality workforces.Originality/valueThe study is the first to apply the Professional Capability Framework in a hospitality context. The study further contributes implications in relation to curriculum design and identifies opportunities for transformative learning for educators, industry and students'.

Biological assets are growing assets owned by a company and can provide economic benefits in the future. In Indonesia, biological assets are recorded and recognized based on PSAK 69. The PSAK 69 requires the use of the fair value method to measure biological assets that were previously measured using the historical cost method. This study aims to determine the impact of PSAK 69 implementation on financial performance. This study also investigates the effect of environmental reporting on financial performance. The agricultural listed company on the Indonesia Stock Exchange was chosen as the sample in this quantitative study. The data was obtained from the financial reports from 2015 to 2020. The environmental reporting data was measured by a PROPER rating. The data was then analysed using panel data regression. The findings of this study indicated that the implementation of PSAK 69 did affect the financial performance. The environmental reporting using the PROPER rating however did not affect the financial performance. The result of this study can be used as a basis for decision making for management to improve the company’s financial performance and environmental reporting.AbstrakAset biologis adalah aset bertumbuh yang dimiliki oleh perusahaan dan dapat memberikan manfaat ekonomi di masa mendatang. Di Indonesia, aset biologis dicatat dan diakui berdasarkan PSAK 69 mulai tahun 2018. PSAK 69 meminta aset biologis diukur dengan metode fair value, yang sebelumnya diukur dengan historical cost. Penelitian ini bertujuan untuk mengetahui dampak penerapan PSAK 69 tentang aset biologis terhadap kinerja keuangan. Selain itu, penelitian ini juga ingin mengetahui dampak pelaporan lingkungan pada kinerja keuangan. Penelitian ini merupakan penelitian kuantitatif dengan perusahaan sektor agrikultur yang terdaftar pada Bursa Efek Indonesia sebagai sampelnya. Data penelitian bersumber dari laporan keuangan perusahaan tahun 2015-2020. Data tentang pelaporan lingkungan diambil dari peringkat PROPER. Data diolah dengan menggunakan analisis regresi data panel. Hasil dari penelitian ini menunjukkan bahwa perubahan pengukuran pada aset biologis berpengaruh pada kinerja keuangan perusahaan. Pelaporan lingkungan menggunakan peringkat PROPER tidak berpengaruh terhadap kinerja keuangan perusahaan. Penelitian ini dapat dijadikan dasar pengambilan keputusan bagi manajemen untuk meningkatkan kinerja keuangan perusahaan serta meningkatkan pelaporan lingkungan.

The increasing trend of migration has driven studies from multiple perspectives, including the conceptual lens of their mobility and professional activities. Another important dimension of immigrants’ settlement is the role of leisure participation. One issue in immigrants’ settlement is acculturative stress, an issue related to the difficulties immigrants face in their adjustment to the lifestyle of their host country. This paper explores the role of leisure participation by investigating a mediating effect of community embeddedness which assists immigrants to manage acculturative stress. Community embeddedness enables immigrants to adjust and develop emotional and functional connections to their new community and fosters their social integration. This mediator is likely to be related to leisure participation. Mediated regression analysis confirmed that leisure participation lessened two components of acculturative stress; immigrants’ not feeling at home and perceived discrimination when mediated by community embeddedness.