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This empirical study applied the marketing concept of conspicuous consumption (CC) to tourism destinations. First, six conspicuous (Las Vegas, New York City, Los Angeles, Miami, Washington, DC, and Boston) and inconspicuous destinations (Kansas City, Branson, St. Paul, Omaha, Fargo, and Boise) destinations were identified. In all, 17 conspicuous consumption measurement items were adapted from a previous study and were loaded onto four factors: interpersonal mediation, status demonstration, materialistic hedonism, and communication of belonging. Three out of the four factors had significant relationships with intentions to visit conspicuous destinations. Study implications and suggestions for future research are also discussed. 相似文献
93.
Russell Calk Kerry Alt Sherry K. Mills Richard Oliver 《Accounting Education: An International Journal》2013,22(1):81-93
Abstract This study compares the effects of a faculty-read non-interactive streaming video lecture to the same lecture read by paid actors on student performance and perceptions. The scope of the study is limited to one learning objective of the first accounting course. No significant differences were found in student performance (n = 46), as measured by quiz grades, or student perceptions, as measured by a survey instrument, between the lectures read by faculty members and the lectures read by actors. These findings have implications for authors of online course content because the results suggest that the effectiveness of a non-interactive video presentation might not be dependent on the presenter. Faculty time might best be spent developing content with paid student actors going on-camera for recording the actual presentation. 相似文献
94.
The Performance of Commercial Mortgages 总被引:2,自引:0,他引:2
This study examines the return characteristics of a large, well-diversified commercial mortgage portfolio. Mortgage-specific cash-flow histories are constructed for 2,480 loans originated over the period 1974 through 1990, and a contingent-claims approach to pricing risky debt is used to estimate inter-temporal market values. Quarterly holding-period returns are compared across selected mortgage groups and to alternate asset classes. Our findings suggest that both mortgage returns and volatility of return are comparable to those of other forms of fixed-income assets over the study period. Implied property price volatility is found to average 17%, a result significantly higher than reported in earlier studies. While mortgage returns are found to vary by property type and region of origin, cross correlation of returns is found to be high, illustrating the systematic effect of interest rates on the performance of commercial mortgages over the period 1974 through 1990. However, an increase in credit risk in the latter years of the study suggests that diversification may be a worthwhile objective for holders of these assets. We do not find evidence to suggest that abnormal returns were earned on commercial mortgage portfolios over the study period. 相似文献
95.
Natalie Gallery Gerry Gallery Kerry Brown Craig Furneaux Chrisann Palm 《Financial Accountability and Management》2011,27(3):286-307
The call for enhanced financial literacy amongst consumers is a global phenomenon, driven by the growing complexity of financial markets and products, and government concerns about the affordability of supporting an ageing population. Worldwide, defined benefit pensions are giving way to the risk and uncertainty of defined contribution superannuation/pension funds where fund members now make choices and decisions that were once made on their behalf. An important prerequisite for informed financial decision‐making is adequate financial knowledge and skills to make competent investment decisions. This paper reports the findings of an online survey of the members of a large Australian public sector‐based superannuation fund and shows that although respondents generally understand basic financial matters, on average, their understanding of investments concepts, such as the relationship between risk and returns, is inadequate. These results highlight the need for education programs focusing specifically on developing fund members’ investment knowledge and skills to facilitate informed retirement savings decisions. 相似文献
96.
This research illustrates how the methods developed for meta-analysis can serve to document and summarize voluminous information derived from repeated sensitivity analyses. Our application is to the sensitivity of welfare estimates derived from discrete choice models to assumptions about the choice set. These assumptions affect welfare estimates through both the estimated parameters of the model and, conditional on the parameters, the substitution among alternatives. In our specific application, the evaluation is in terms of estimated benefits of air quality improvements in Los Angeles based on discrete choices of neighborhood and housing. Copyright © 2007 John Wiley & Sons, Ltd. 相似文献
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This study examines the announcement impact of bank holding company (BHC) security offerings on shareholder wealth. The results from this study regarding the effects of preferred stock, convertible debt, and straight debt issuances are largely consistent with previous studies. However, in contrast to previous studies pertaining to both BHCs and nonfinancial firms, this study does not find statistically significant negative announcement effects of common stock issues. This particular finding is consistent with the argument that an increase in the capital ratio may have a positive impact on common stock prices of BHCs under certain circumstances. 相似文献
100.
The policy delphi method is a process that seeks to generate the strongest possible opposing views on the potential resolutions of a major policy issue, such as strategy and policy for infrastructure and engineering asset management within asset-intensive organisations. The objectives of the policy delphi method are to: ensure that all possible options have been tabled for consideration, estimate the impact and consequences of any particular option, and to examine and estimate the acceptability of all the individual options. The committee process is commonly used to address a wide range of issues and decisions within organisations at management and operational levels. Committees dominate governance and management within nearly all types of organisations, however, it has been argued that the committee approach no longer functions as effectively in the realm of policy formulation as it once may have due to a lack of adequate structure for discussion. Due to the disadvantages of the Committee process, this research investigated the relevance and effectiveness of the policy delphi method in 2013 within the leading Malaysian energy organisation, with the provision of this practical case study of a policy delphi to elaborate the efficacy of this method for asset intensive organisations to develop strategy and policy. 相似文献