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101.
Children and young people’s voices have often been neglected in tourism research, and this is particularly the case when exploring tourism from the host community’s perspective. The lack of children and young people in tourism research has been attributed to the slow engagement and adoption of alternative and critical methodologies which open up new and fresh ways of interpreting reality. The paper aims to explore the potential for participatory film to uncover the perspectives of marginalised members of the community such as children and young people. We also discuss the use of participatory film as an epistemic philosophy, and as a post-disciplinary form of methodology (or ‘postmethodology’) which is ideologically grounded. The findings suggest that children and young people feel strongly about their community and display feelings of anger and frustration towards tourists who are perceived to not respect the community and the environment. The methodological contribution of this paper lies in the use of an innovative and voice-generative participatory visual method to empower young people to actively participate in tourism research.  相似文献   
102.
Product-related cues, such as brand or price, can influence consumers’ taste perception. Going beyond this observation, we examine the extent to which a stimulus-extrinsic factor, such as the format of the measurement tool on which consumers describe attributes of a taste sample, influences concurrent taste perception, and in turn, later taste recognition, overall product evaluation, and willingness to pay (WTP). The results of two experiments show that rating scale format (i) influences consumers’ concurrent impression of a taste sample, (ii) systematically biases later identification of the sample in a taste recognition test, and (iii) affects overall product evaluation and WTP. However, scale format (iv) does not influence ratings and downstream judgments when consumers are highly knowledgeable in the product domain. These findings demonstrate that the experience of taste is fleeting and not well represented in memory, and that like other subjective experiences, taste needs to be reconstructed based on accessible cues.  相似文献   
103.
In the United States, the distribution of houses is less egalitarian than that of earnings for the total population, but these two distributions are remarkably similar for homeowners. Additionally, housing as a fraction of total wealth decreases with the level of wealth. In order to understand the different factors that account for these wealth composition patterns, we introduce illiquid houses and collateral credit in a general equilibrium model of heterogeneous agents with idiosyncratic uncertainty. A combination of very persistent shocks to earnings, frictions in the housing market, and a rental market is necessary to obtain numbers in line with the evidence.  相似文献   
104.
The level of congruity is determined by the degree of match or mismatch between an object and its associated attribute. Product evaluations are positively influenced when there is moderate incongruity between a product and its association; this finding is termed the moderate schema incongruity effect (Mandler 1982). The purpose of the current study was to investigate the influence of incongruity between a product and one of its extrinsic cues on consumers' product evaluations. Furthermore, we examined the moderating role of consumers' level of product knowledge. Incongruity was created by partnering a product with a sponsor. We found that consumers who were highly knowledgeable of the product gave the highest taste evaluations to the moderately incongruent product–sponsor pairing, whereas taste evaluations for consumers with low product knowledge did not differ across product–sponsor pairings. The results of our study have important practical implications for marketers, namely that product–sponsor fit can enhance consumers' consumption experiences.  相似文献   
105.
This paper studies the relationship between the wage‐productivity gap and the unemployment rate in OECD countries between 1985 and 2007. In particular, we investigate whether differences in the employment protection across countries affect the link between these two variables. We show that the elasticity of unemployment with respect to the wage‐productivity gap is non‐linear and that it switches from a positive to a negative value with stricter employment legislation. From a theoretical point of view, we argue that this result is related to a set of labor market reforms introduced in many OECD countries, which affected the relative strictness of institutions.  相似文献   
106.
Previous research has sought to demonstrate the influence of control of an IJV on achieving the learning objectives of the partners involved. However, the effect that certain types of learning have on the control of the IJV, which are vital for the success of the internationalization of the entrepreneurial firm, has yet to be explored. The results from case studies of six IJVs show that, during the post-formation stage, the configuration of entrepreneurial partner control over the IJV is conditioned by both technology transfer and by learning specific local knowledge by the entrepreneurial partner. The study also shows that the negative relation between trust and control suggested by the literature is limited to cases where trust has broken down. Greater levels of trust are also compatible with greater control with a view to appropriately exploiting when firms see the need to intensify control or need to implement new control mechanisms in order to properly exploit the resources contributed to the IJV.  相似文献   
107.
If social enterprises are to be competitive in the marketplace, they must use Strategic Management tools to improve efficiency, while maintaining their effectiveness levels. They can achieve this goal by introducing new management methods that make use of innovation. The aim of the current study was to analyze the effect of the use of management tools in social enterprises, referred to here as Social Management, on the effectiveness and efficiency levels of these enterprises. From a sample of 129 work integration social enterprises (WISEs), this study shows the existence of a statistically significant relationship between the application of Strategic Management tools, more commonly found in for-profit organizations, and the effectiveness and efficiency of WISEs in the social economy. The influence of the use of these tools was found to be positive in the case of social effectiveness (improving the employment rate) but negative in the case of economic effectiveness (profitability).  相似文献   
108.
Since mandatory auditing of financial statements was first established in Spain, very few studies have been conducted to test the information content of audit reports in the Spanish capital market. The aim of this study is, then, to test empirically whether there is a relationship between audit qualifications and stock prices in the context of the Spanish market. We have used the event study methodology for this purpose. Our findings show that qualified audit reports do not have information value for investors.  相似文献   
109.
This paper examines the images of audit firms in Spain. Spain offers a valuable research context in that it is a relatively new audit market and one where the top company audits are not totally dominated by the large multinational audit firms, allowing for a comparison of the images of such firms against those associated with smaller, national audit firms. The findings of this survey are pertinent given the current level of debate internationally over the role, regulation and quality of auditing services and concerns over the potential impact of recent corporate scandals on auditor reputation.

Our study shows that the images of audit firms in Spain have differed on a number of dimensions, mostly concerned with the pricing of audit services and the spread of audit clients. Significantly, no differences were obtained in relation to the perceived competence or ethical standing of the large multinational and Spanish, national audit firms. The study also shows the areas of the audit firm's corporate image where the actual image of the firm differs significantly from that desired by the management of their clients.  相似文献   
110.
A network's capacity can typically be increased in a variety of ways. For example, in a highway network, existing roads can be made wider or new roads added. This paper is concerned with the determination of the degree of local economies of scale in the cost function for the outputs of a congestible network when there are multiple margins for making adjustments to capacity. The main result is that under the provision of a cost-minimizing network—one for which the sum of user and capacity costs for the network's outputs is at a minimum—the degree of local economies of scale in the cost function for the network's outputs is the same along all margins for adjusting capacity. This includes what routes to establish.  相似文献   
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