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61.
Graeme Galloway Richard Mitchell Don Getz Geoffrey Crouch Ben Ong 《Tourism Management》2008,29(5):950-966
Although socio-economic variables are commonly used for market segmentation and are widely applied in describing winery visitors, increasing awareness is evident in the literature that personality might also be useful for that purpose. The present study examined whether, compared with socio-economic variables (age, gender, education level, personal income, and household income), the personality variable sensation seeking adds to the ability to predict differences in various attitudes and behaviours of wine tourists. With the effects of the former controlled, sensation seeking was observed to be significantly related to spending on wine, and wine drinking, as well as to the frequency of visits to wineries and the number of activities engaged in at wineries, the use of the internet as a source of information about wineries, venturing off the beaten track during a visit to a wine region, and the strength of opportunity for learning, stimulation, or indulgence as incentives to visit a wine region. Sensation seeking was also observed to be significantly related to all but one of those variables when the effects of another variable which is receiving increasing attention as a means by which to characterize wine tourists, “involvement”, were controlled. The practical significance of the results for winery and wine region marketing and management is discussed, and several requirements for further research are identified. 相似文献
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The teaching of management accounting at tertiary institutions drew criticism in the mid-to-late 1980s on the grounds that course content and teaching methods were not keeping pace with changes in manufacturing technologies and the business environment. A study of management accounting programs in 30 Australian universities shows that the criticisms are largely being addressed, with most programs being well up-to-date in their coverage of many of the new topics and practices that have emerged in management accounting in recent years. Nonetheless, management accounting educators continue to see a number of constraints on effective teaching in this area. 相似文献
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Investment, Uncertainty, and Liquidity 总被引:5,自引:0,他引:5
We analyze the dynamic investment decision of a firm subject to an endogenous financing constraint. The threat of future funding shortfalls lowers the value of the firm's timing options and encourages acceleration of investment beyond the first‐best optimal level. As well as highlighting another way by which capital market frictions can distort investment behavior, this result implies that (1) the sensitivity of investment to cash flow can be greatest for high‐liquidity firms and (2) greater uncertainty has an ambiguous effect on investment. 相似文献
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Fiona Davies Luiz Moutinho Graeme Hutcheson 《International Journal of Intelligent Systems in Accounting, Finance & Management》2005,13(2):61-79
This paper explores the use of scenario planning and the design of a knowledge‐based system in strategic decision making, in the context of the European airline industry. Several innovative strategies were derived, as well as other key recommendations based on sound strategic reasoning, and participants testified to the effectiveness of the approach in stretching their thinking. The requirement to draft strategies as expert system rules, with reasons, was useful in clarifying thinking and achieving group consensus. This methodology, therefore, aids effectiveness of the scenario planning process itself, while providing a dynamic, accessible means of storing the resulting strategic thinking. Copyright © 2005 John Wiley & Sons, Ltd. 相似文献