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1.
ABSTRACTTourists’ hotel event experiences have received little attention in tourism research. By proposing an integrated model of expectation–confirmation theory (ECT) and the experience economy concept, this research explores the relationship between tourists’ event experience and their satisfaction regarding the hotel event setting. The hypothesized model was empirically validated using a sample of 663 tourists who experienced a holiday event at a resort hotel. Results confirmed that the integration of the experience economy and ECT provided a better understanding of tourists’ post-satisfaction in a pleasure-driven setting. This affective–cognitive approach advances the knowledge of tourists’ experiences and satisfaction at hotel events. 相似文献
2.
Jannik Gerwanski Othar Kordsachia Patrick Velte 《Business Strategy and the Environment》2019,28(5):750-770
This study examines determinants of materiality disclosure quality (MDQ) in integrated reporting (IR) in an international setting. To this purpose, we constructed a novel, hand‐collected MDQ score in line with the <IR> guiding principles introduced by the International Integrated Reporting Council. On the basis of a cross‐national sample consisting of 359 firm‐year observations between 2013 and 2016, we find that MDQ is positively associated with learning effects, gender diversity, and the assurance of nonfinancial information in the integrated report. On the other hand, we find that IR readability, listing in the Dow Jones Sustainability Index, and earnings management do not affect MDQ. Our results are robust to different statistical models. We expand on earlier empirical findings on IR disclosure quality and provide valuable insights for research, practice, and standard setting. 相似文献
3.
ABSTRACTThis paper examines the annual departmental reports prepared by Maltese government departments and highlights the gap between current practices and integrated reporting (IR). The authors suggest that principles and elements of IR could be gradually introduced in an effort to enhance transparency and accountability. The internalization of integrated thinking could also lead to enhanced value creation, and overcome the silo mentality that characterizes the Maltese public sector. Detailed guidelines for preparing ADRs urgently need to be developed in Malta—preparers should not expect to find them in the IIRC Framework, because they are not there. 相似文献
4.
The effectiveness of community-based extension approaches has been widely documented, however their sustainability remains weak. Institutionalization has been proposed as a way of achieving sustainability. This paper shares experiences of the learning and planning phase of the institutionalization of the volunteer farmer-trainer (VFT) approach in three dairy producer organizations (POs) in Kenya. The paper builds a detailed understanding of the key steps and social processes involved and the wider lessons that might be learned regarding institutionalization in the context of local institutions such POs. We draw on data from key informant interviews, focus groups discussions and workshops. The first phase of the process which spanned one year involved engagements with stakeholders at different levels; from VFTs, dairy cooperative management, government extension and local NGOs. The process involved awareness creation, joint learning at the individual, group and organization level, a strengths-weaknesses-opportunities-threats (SWOT) analysis of producer organizations and identifying opportunities for harnessing resources for support functions. We highlight the important supporting social and institutional processes that are required for this to happen. These include getting acceptance and support from key stakeholders, developing a shared understanding, stakeholder ownership of the process, commitment from top leadership of POs and institutional structures to support the process. For the process to be actualized, we discuss mechanisms that need to be put in place. 相似文献
5.
以浙江电网企业转型现代能源综合服务的具体战略与发展规划为研究背景,针对能源综合服务系统的运行规划目标,开展基于运行规划的能源综合服务系统能效管理研究。从系统工程的视角出发,以能源流为纽带,基于多尺度能源系统建模方法,构建了能源综合服务系统模型,并结合系统综合能效,采用粒子群优化算法来优化系统各设备单元的运行策略,以实现基于运行规划的最优能效管理。通过能源综合服务系统模型计算表明,大规模清洁能源和可再生能源的接入,可以明显提高系统综合能效;随着区域用户总冷量和/或总热量需求占总电力需求的比值增大,系统最优综合能效逐渐增大;与使用内燃机、燃气轮机及汽轮机为原动机的热电联产系统相比,使用燃料电池为原动机的热电联产系统可以使能源综合服务系统综合能效更优。 相似文献
6.
Marijola Božović Emina Mihajlović 《International journal of injury control and safety promotion》2018,25(2):173-179
The objective of the conducted research is the identification and determination of requirements of members of fire rescue brigades during operations in the conditions of high risk in order to minimize the possibilities for injury incidence during the intervention. The research is focused on examination, determination and identification of factors affecting the increasing number of occupational injuries of members of fire rescue brigades during interventions. Hypothetical framework of the research problem consists of general hypothesis and six special hypotheses. Results suggest that almost all respondents believe that their skills and abilities are applicable in the intervention phase, but less than a half believe that their skills are applicable in prevention phase. Two-thirds of respondents stated that in their organization they have support for further education and upgrading while a half of respondents stated that they need education concerning identification, assessment and management of risks that can lead to emergency situations. 相似文献
7.
In this paper, the model of extendible stock loan with forbearance is proposed. The loan is extendible, so as to prevent immediate losses or to prevent subsequent price drop; while the forbearance is granted only when the pledged share’s value is above threshold, so as to mitigate the risk-taking behavior induced by the extension. The non-synchronization of the liquidation of insolvent stock loans also alleviates the downward leverage spiral in a market downturn. Numerical analysis shows that fair extendible stock loan rates increase with the forbearance level as well as extension period, and loan rates are quite sensitive to the change of asset volatility and debt ratio. For lenders waiving the interest rates during extension period, their burden grows with extension rapidly when they grant looser forbearance and when asset volatility or loan-to-value is higher. Some suggestions are made accordingly. First, lenders offering uniform extendible loan rate can let borrowers choose between looser forbearance with shorter extension, or tighter forbearance with longer extension. Second, if the loan rate is priced fairly, lower margin requirement can only be accomplished with tighter forbearance. More looser forbearance worth higher rates. 相似文献
8.
曹桑桑 《中小企业管理与科技》2020,(3):60-61
国有企业文化是国企各部门之间协作的粘合剂,是国企蓬勃发展的重要基石,也是国企的立身之本。党建工作对于国企而言可以为其发展指明方向,提供思想保障,能够让企业发展更为坚实。党建工作与国有企业文化相融建设能够让企业的结构更为完整,企业的内核更为充实,企业的发展也能够更为顺利高速。论文分析了党建工作和国有企业文化之间的关系,为二者的融合打好基础,有效提升国企软实力,推动我国经济的进一步发展。 相似文献
9.
Simon Norris Julia Hagenbeck Stefan Schaltegger 《Business Strategy and the Environment》2021,30(8):3960-3974
Extant literature on sustainable business models highlights that value creation stems from resources exchanged in relationships between a focal firm and its stakeholders. In this context, the literature has, so far, focused on direct relationships. However, despite the acknowledged relevance of sustainability issues in supply chains, this relational view of the focal company and its direct stakeholders has not been extended toward value creation for and with indirect stakeholders, such as stakeholders of suppliers. Addressing this gap, this conceptual article integrates a relational view of sustainable supply chain management into the management of sustainable business models. It extends the scope of sustainable business models from relationships between the focal firm and its direct stakeholders to indirect relationships with stakeholders of suppliers. A framework is developed that supports analysis and management of value-creating relationships between the focal firm, suppliers, and stakeholders of suppliers. By extending the conceptualization of sustainable business models to consider relationship chains beyond direct relationships, this article proposes that a focal firm has to actively manage interactions both with suppliers and with suppliers' stakeholders. 相似文献
10.
郭婧华 《中小企业管理与科技》2021,(8)
建筑企业为了进一步扩大盈利空间,在项目运行期间于造价管理工作中引入集成管理理论,采用全过程造价咨询管控方式,提升项目成本管控能力。论文考虑到造价管理对建筑企业的重要性,着重介绍集成管理理论在全过程造价咨询领域的应用方式。 相似文献