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31.
In spite of the rapid and large growth of niche tourism, and the proliferation of tour operators catering to such markets, limited information is available on the measurement of tour operator attributes that are critical to maximise the experience and needs of their tourists. Thus, a study was conducted to comprehensively evaluate different operational attributes of small storm-chasing tour operators. Findings reveal high internal reliability and utility for this niche market; additional testing is suggested to evaluate such scale among other small niche tourism operators. 相似文献
32.
The concept of Orientalism has served to define post-colonial thinking, reflecting the West's interpretation of non-Western individuals and cultures. In this binary set, the West/us is approached as representing the standard, while the East/them represents that which is outside the norm. For the last few decades, Orientalism has continued to influence discussions in tourism studies; nevertheless, there is a dearth of empirical studies examining how the discourse lives out in daily tourism practices. Therefore, employing quantitative research methods, this study explores what Orientalism means to contemporary Americans and how it affects their attitudes toward Asian destinations. The result indicates that the imaginary construct of the East has reflected three different dimensions, namely contempt, curiosity, and fear, through which the Western world has traditionally framed the non-Western world; however, Americans generally believe that contemporary Asia cannot be adequately explained in these traditional and fixed ways. This study suggests that two terms, Asia and the East, connote very different meanings in contemporary American society, revealing how the traditional discourse of Orientalism is transformed and reinterpreted, although not totally changed, within the changing nature of the contemporary global environment. 相似文献
33.
The Studi di Settore are used by the Italian tax administration to calculate reference revenue levels for small businesses and provide a kind of cut-off level for tax audits. Recently new rules have been introduced in order to render the Studi di Settore more efficient in producing realistic estimates, with the aim of reducing the “legalized evasion” that might arise in case of a systematic downward bias. Voices of the involved categories, however, convinced the Government to partially step back. Building upon the standard firm’s tax evasion model of Cowell [Cowell, F.A., 2004. Carrots and sticks in enforcement. In: Aaron, H.J., Slemrod, J. (Eds.), The Crisis in Tax Administration. The Brookings Institution, Washington DC, pp. 230–275] and the approach of Santoro [Santoro, A.C., 2006. Evasione delle società di capitali: evidenze empiriche e proposte di policy. In: Brosio, G., Muraro, M. (Eds.), Il Finanziamento del Settore Pubblico. SIEP, Angeli, Milano, pp. 163–186] we show that, under given conditions, a stringency increase might backfire implying a larger overall tax evasion and a smaller tax revenue. 相似文献
34.
Carla C. J. M. Millar Chong-Ju Choi Philip Y. K. Cheng 《Journal of Business Ethics》2009,87(4):455-462
Despite the importance of the co-evolution approach in various branches of research, such as strategy, organisation theory,
complexity, population ecology, technology and innovation (Lewin et al., 1999; March, 1991), co-evolution has been relatively neglected in international business and ethics research (Madhok and Phene, 2001). The purpose of this article is to show how co-evolution theory provides a theoretical framework within which some issues
of ethics research are addressed. Our analysis is in the context of the contrasts between business systems (North, 1990), and in particular the distinction between informal systems and those systems where institutions are formalised in law.
This complements the growing research on comparative corporate governance and capitalisms (Chandler and Hikino, 1990; Choi et al., 1999; Whitley, 1994). The synthesis of co-evolution and analysis of divergent institutional environments in ethics research can also complement
the globalisation and MNE approaches to international business research. 相似文献
35.
This paper assesses the measurement errors inherent in segment reporting. Measurement errors are gauged by comparing the correlation
of segment results with their industry to the corresponding correlation for single line-of-business firms operating in the
same industry. The findings show that the measurement errors in segment information, particularly earnings, are larger than
those in the financial information reported by single line-of-business firms. The cross-sectional variation in the measurement
errors can be traced to cost/revenue allocations, management intervention in segment reporting, and the operational structure
of multi-segment firms. Market tests indicate that the information content of segment information is inversely related to
the estimated measurement errors.
This revised version was published online in November 2006 with corrections to the Cover Date. 相似文献
36.
Carla Blázquez-Fernández David Cantarero-Prieto Marta Pascual-Saez 《Global Economic Review》2018,47(4):464-479
An open debate these days is about how national income inequality could affect individuals’ health outcomes. Therefore, the present study aims to provide new evidence regarding life expectancy determinants and how they are related to the income inequality hypothesis. Precisely, it is provided new evidence on this relationship for 26 European countries during the period 1995–2014. The analysis is based on panel data techniques, with the latest data from both Eurostat and the OECD Health Statistics. Furthermore, data from the World Bank is also applied. Besides, we have tested the sensitivity of the estimates in our empirical analysis using three clusters of countries. Our results suggest that income inequality does not significantly reduce health in developed societies, like the European ones. Notwithstanding, as income inequality can be sometimes harmful for population health, these issues must be taken into account in order to improve health care policies. 相似文献
37.
Martin Ratzmann Robin Pesch Ricarda Bouncken Carla Martínez Climent 《Group Decision and Negotiation》2018,27(3):321-341
Despite interest in innovation teams, we have only limited insights into how team members make sense of innovation teams’ inherent ambiguity. By referring to the sensemaking literature and to the research on task discourse, our study introduces task discourse as a valuable sensemaking mechanism in innovation teams. We argue that team creativity and feasibility testing increases the need for task discourse, which in turn improves team performance. Beyond this, we consider ambivalent effects of team spirit. On the one hand, team spirit allows leveraging smoothly synergies to emerge but on the other hand, high team spirit can limit team member’s willingness to challenge each other’s different perspectives and opinions critically. Data on 250 innovation teams of German manufacturing teams support the assumed beneficial effects of task discourse and the ambivalent effect of team spirit. Teams need sensemaking through task discourse when they want to achieve benefits from team creativity. The total effect of creativity on team performance is insignificant, while the indirect effect of team creativity on team performance is significantly positive. Our study enriches current research on ambiguity and sensemaking in innovation teams, answers the call to elaborate benefits and drawbacks team spirit might bring to teams, and provides valuable managerial implications. 相似文献
38.
Diogo Lourenço Carla Sá Orlanda Tavares Sónia Cardoso 《Journal of economic issues》2020,54(1):183-197
Abstract:In this article, we study the enrollment decision of candidates to Portuguese public Higher Education Institutions (HEIs). We classify candidates according to their revealed preference for regional mobility and measure the impact of their mobility status on the likelihood of enrollment. For instance, candidates succeeding to be placed in their home district are about fourteen percentage points more likely to enroll than those pushed away. We also show that distance deters enrollments, even for candidates that reveal a preference for migrating. Finally, we measure the impact of the availability of private sector alternatives in the home district on the likelihood of enrollment and show that their existence reduces the likelihood of enrollment by up to nine percentage points. 相似文献
39.
Drawing upon a case study located in central Argentina, we analyse in what ways technology is contributing to the accumulation of capital in a context where prevailing strategies resting on farm‐scale extension are no longer effective. We identify two major technological phases that go along with changes in actors' strategies aiming at re‐establishing expanded capital accumulation. These phases allow a better understanding of the mediating role of technology between capital accumulation and the appropriation of nature. In a context of increasing depletion of agro‐ecological conditions, the call for a new wave of innovations can be seen as an attempt to restore that mediating role. As we suggest, this entails broader changes in multiple levels. 相似文献
40.