Tourism,faith and politics in the Holy Land: an ideological analysis of evangelical pilgrimage

This article aims to enhance the discussion of the role of ideology in the development of tourism practices through a closer examination of the case of Christian pilgrimage. The analysis focuses on the theo-political ideology of Christian Zionism and its roles and manifestations in the context of evangelical pilgrimages to Israel. Findings suggest that ideological dynamics within the development of these tours can be discussed by distinguishing between four tourism actors, namely, ideological organizations, tour organizers, Israeli officials, and the tourists. We suggest that these actors can be differentiated from each other in accordance with their ideological roles and orientations. Additionally, by demonstrating the similar utilization of pilgrimage by theo-political opponents of Christian Zionism, such as Sabeel and FOSNA, this article illustrates how pilgrimage to the Holy Land has become an arena for competition between these two rival ideologies within the Evangelical movement. The article concludes with a discussion on the role of pilgrimages to Israel as a platform through which theo-political ideologies are manifested, distributed, utilized, and consumed.     

Cost of capital and earnings transparency

We provide evidence that firms with more transparent earnings enjoy a lower cost of capital. We base our earnings transparency measure on the extent to which earnings and change in earnings covary contemporaneously with returns. We find a significant negative relation between our transparency measure and subsequent excess and portfolio mean returns, and expected cost of capital, even after controlling for previously documented determinants of cost of capital.     

The Red–Green Channel Dilemma: Customs Declaration and Optimal Inspection Policy

Despite the evolvement of an extensive literature on the economics of smuggling, the evasion of customs duties under the common red–green channel system has failed to attract any theoretical attention. The present paper develops a simple three‐passenger‐type model to examine the passenger's decision of whether to pass through the green or red channel, as well as to derive the optimal inspection policy for a revenue‐maximizing customs authority. The analysis reveals that if net revenue collection when inducing truthful declaration is positive, it is never optimal for the customs authority to provide incentives for passing through the green channel, although it may be optimal to provide incentives for cheating at the red channel. However, if the penalty for evasion is large enough to wipe out passengers' income, providing incentives for passing through the green channel may be the optimal policy.     

Tax Evasion, Risky Laundering, and Optimal Deterrence Policy

This paper extends the Allingham and Sandmo's (1972) model of income tax evasion to take account of laundering opportunities, allowing the taxpayer to determine not only the amount of actual income to declare but also the amount of undeclared income to launder. Laundering, aside of entailing direct costs, is assumed to be an unlawful activity, subject to the risk of detection and punishment. The tax authorities devote separate resource efforts to initial audits which may detect undeclared income that has not been laundered and to in-depth investigation which may detect undeclared income that has been laundered. The paper analyzes the effects of laundering incentives on evasion and derives guidelines for the optimal design of a joint evasion/laundering deterrence policy. This revised version was published online in July 2006 with corrections to the Cover Date.     

Cannabis Usage in Tourism: sA Sociological Perspective

Abstract

The present study aims to investigate the social forces that shape tourists’ motives in consuming cannabis while on vacation. The underlying premise of this paper is that cannabis consumption in tourism is driven and influenced by the wider process of the normalization of cannabis use in Western societies and, therefore, should be examined in this context. Using a grounded theory approach, this study suggests four umbrella groups of motivations to consume cannabis while traveling: experimentation, pleasure and diversion‐seeking, quest for authenticity, and accessible purchasing. Each category is illuminated and discussed, respectively, in the light of four theoretical explanations: loosening of social control, the leisure behavioral continuum, shaping and manifestation of social identity, and smuggling as a deviant career. Given the lack of previous research, it is suggested that these explanations can be viewed as an initial framework for further investigation of this under‐explored topic. The paper concludes by examining several theoretical and epistemological issues revolving around the relationships between cannabis use, tourism and everyday life.     

Fraudulent collection of unemployment benefits : A theoretical analysis with reference to income tax evasion

The harshest abusers of the unemployment insurance program are those employed who collect benefits while working. This paper analyzes fraudulent claiming behavior and optimal deterrence policy under two alternative penalty schemes, commonly used in tax evasion analyses: one relates punishment to the magnitude of the dishonesty, whereas the other relates punishment to the amount of illegal returns. Two exclusive features of fraudulent benefit claiming are given special attention: the requirement to report at a labor exchange to demonstrate availability for work, and the need to serve a waiting period before benefits can be collected.     

On the need for critical pedagogy in tourism education

Critical management studies is less a coherent movement than a loose coalition of counter-discourses that have arisen in opposition to mainstream management ideology, practice, and education. The purpose of these counter-discourses has been both to offer reactionary critique to what are viewed as problems with the management status quo and to generate creative alternative theories and explanations for phenomena in the realm of management studies. This paper explores the theoretical and philosophical roots of critical pedagogy and argues for its benefits to tourism education. We argue that including a critical pedagogy in tourism curricula can result in positive outcomes on three levels: individual freedom, social justice, and business productivity.