The development of the group accounts disclosure system in Japan

The Japanese disclosure system of consolidated statements was introduced in 1977 and extensively revised in 1997. The role of the bureaucracy has been significant in these developments and seems to be part of Japan's closed culture. However, other explanations could also be applied. In particular, although Japanese firms opposed such disclosures on the basis of preparation costs, the Japanese government had to modernize the disclosure system, including consolidation, in order to develop the securities market regardless of an individual company's interests.     

"红色管理"探析

"红色管理"是对中国共产党的管理理论、管理思想和管理方法的总结.在现代社会有许多组织独具慧眼,兴起了向中国共产党学习"红色管理"的浪潮.与此同时,"红色管理"理论体系也开始构建."红色管理"在现代社会的盛行有其独特的原因,它是中国管理现状发展的必然选择.但在借鉴"红色管理"的过程中应深刻领会和把握"红色管理"内涵,应紧密联系自身实际借鉴"红色管理",还应面向未来借鉴"红色管理".     

试谈网络时代大学生思想道德教育

21世纪 ,互联网影响着社会生活的方方面面。如何在“网络时代”加强对大学生的思想政治教育成为一个无法回避且亟待解决的重大问题。由于网络文化的特点 ,我们可以清醒地认识到 ,互联网对高校思想政治工作的影响既有正面的 ,也有负面的。因此 ,高校的管理者要高度重视网络道德的宣传教育 ,使互联网真正成为德育教育的新平台。     

浅谈传统文化与艺术设计

平面设计是利用视觉图像、符号来传达意图的设计形式,由于表现方式限于于平面,只通过视觉认知传达,因此有一定的局限性,但并不是说平面设计所表达的内容会因此减少和单薄,相反,在有限的表达方式下却能传达出丰富多彩,变幻莫测的意义.如果完全背离传统艺术形式,一味模仿西方的现代艺术,惟西方现代艺术马首是瞻,简单地挪用西方现代艺术形式,将使我们的艺术丧失民族的个性.     

试论满族休闲文化的价值

满族是中华民族中具有悠久灿烂文化的民族之一,休闲文化是满族文化的一个重要组成部分。满族休闲文化具有鲜明的民族特色,对满族的发展和强盛也有重要的价值,满族休闲文化的功能价值对当前发展文化教育、旅游开发具有一些启发和借鉴意义。     

Editorial: Opportunities for Cross-Cultural Comparative Research on Leisure

Cross-cultural comparative research on leisure is extremely rare in both the anthropological and leisure literatures. The opportunities for conducting such research are excellent, however. Ethnographic data archives, such as the Human Relations Area Files, are widely available and contain a trove of information on leisure in societies, both past and present, from around the world. Methods for cross-cultural comparative research have improved greatly in the past two decades. The purpose of this editorial is to urge leisure researchers to make use of both cross-cultural comparative methods and existing sources of data.     

The impact of the antecedents of relationship development on Thai and Australian resort hotels guests

This study examines the differences in the antecedents of relationship development between Thai and Australian resort guests in Thailand. A modified form of the key mediating variable (KMV) model is used to frame the study. The study found that relationship quality (characterised by trust and commitment) has a strong positive impact on Australian and Thai guests’ loyalty and that both groups rely on similar factors when evaluating their long term loyalty intentions. However, cross cultural variation in the weights attached to each of these factors was evident. Australians value special treatment and social benefits, while Thais place more emphasis on communications and opportunistic behaviour. These theoretical insights can assist resort operators to manage guest relationships and to develop service standards that address the guests’ cultural needs.     

Reading between the lines: Multidimensional translation in tourism consumption

This paper argues that for translation to enhance the tourist experience literal accuracy is not enough and translations should be culturally sensitive to their target readers. Using the example of museum websites as a form of purposive tourism information designed to both inform and attract potential visitors, this paper analyzes websites of museums in the UK and China. We argue that no matter how accurate a translation may be, if the norms of the target tourist community have been ignored a translation may fail to achieve its purpose and may even have a detrimental effect on the tourism experience. By bringing together translation and tourism theory, we demonstrate when the cultural element of tourism is considered alongside the translation of texts, the need for linguistic accuracy is superseded by a requirement for cultural sensitivity.     

Investigating customer loyalty formation for wellness spa: Individualism vs. collectivism

Visitor retention is undeniably a major issue for every destination marketer. This study was an attempt to develop an international tourists’ loyalty framework for wellness spa tourism destination by considering quality and value of spa tourism in Thailand, affect, satisfaction, desire, and culture. Our proposed framework and hypothesized relationships were evaluated by using a structural analysis. A field survey was used. Results indicated that our conceptual model included a satisfactory fit to the data. Quality and value were found to have a critical role, and other study constructs were identified to act as direct/indirect driving forces of loyalty intentions. In addition, mediating role of affect, satisfaction, and desire was found. Moreover, moderating impact of culture (individualism vs. collectivism) on the loyalty formation was identified. Overall, our theoretical framework was demonstrated to be capable of explicating wellness spa tourists’ destination loyalty formation. Implications for destination marketers in Thailand are discussed.     

Case Studies of Technological Change and Organisational Culture

Abstract

This paper focuses on technology as a central force in shaping cultural and environmental conditions as well as their interrelationships within an organisation. The research was carried out in Systems India Ltd., a subsidiary of Systems Corporation of USA, which is one of the oldest multinational corporations in the world. The two case studies from Systems India Ltd. bring out the ‘role of strategy in technological changes’ and the ‘role of leadership in technological changes.’ The findings of these two case studies when compared with three partner companies in similar industry indicated similar relationship between culture and technological change and organisational culture in Systems India Ltd.