The impact of using non-media information sources on the future use of mass media information sources: The mediating role of expectations fulfillment

An empirical study of 350 tourists reveals that using non-media information sources for planning tourist trips influences expectations fulfillment. The use of non-media information sources also has a direct impact on the future use of mass media information sources for future tourist trip planning, as well as an indirect impact through expectations fulfillment. More specifically, the main determinants of expectations fulfillment of local infrastructure are commercial brochures, travel agents and internet; expectations fulfillment of entertainment structures is affected by institutional brochures, travel agents and the internet; future use of mass media sources is influenced by expectations fulfillment of local infrastructure and entertainment structures; this factor is also influenced by past use of institutional brochures and the internet. Discussion centers on the implications of this model to theory and managerial development of tourism and services strategies. Directions for future research are also presented.     

Getting the sustainability message across: an endorsed Colombian environmental cinematographic strategy

ABSTRACT

Many ecosystems are facing environmental threats. Some of the main concerns are now focused in developing countries. Strong environmental messages by numerous stakeholders have led to varied responses on environmental issues. Companies, governmental agencies and NGOs are responding to such issues by developing campaigns to promote sustainable practices amongst key stakeholders. Green advertising is one important form of communications employed to elicit environmentally friendly attitudes and consequently promote behavioural change. This study analyses the effect of a sponsored cinematographic green advertising strategy by a NGO and a major supermarket chain in a Latin American country. Based on in-depth interviews with Colombian movie audiences, this investigation demonstrates how (1) a movie focused on nationalistic identification can effectively provoke positive attitude change toward environmental sustainable practices, (2) the movie's media format can heighten audience interest about adopting environmental sustainable practices and (3) these results benefit positively the two movie sponsors through association and affect transfer.     

Software reviews

In this paper we focus on the choice that accounting doctoral students from the German-speaking area make, between a future career either in academia or business practice. Based on the results of an online survey, we show that prospective scholars exhibit certain characteristics of passionate researchers more pronouncedly than do future practitioners. The latter group, however, shows more interest in considering practical concerns in their research for the PhD. Furthermore, we show that the impact of institutional incentives is more widespread among future academics. Some implications are drawn for the relationship between research and practice and the future of the accounting academy.     

Transnational labour markets and national wage setting systems in the EU

The article analyses the impact of European regulations of posting on different national wage systems. The article shows that the impact varied across the countries and has been filtered by the national institutions regulating the labour market. In the voluntarist wage setting systems of Germany and even Sweden, they have been a major factor bringing wages back into competition. The ability of national actors to act has been considerably curtailed by the European Court of Justice (EUJ), which has placed free competition above the basic rights of autonomous collective bargaining. Because of the divergent interests of Member States, this weakening of national actors cannot be compensated for by transnational agreements. This ‘negative integration’ brings with it a serious risk that the inclusiveness of European wage systems will be eroded by a series of cumulative effects.     

CASH SUBADDITIVE RISK MEASURES AND INTEREST RATE AMBIGUITY

A new class of risk measures called cash subadditive risk measures is introduced to assess the risk of future financial, nonfinancial, and insurance positions. The debated cash additive axiom is relaxed into the cash subadditive axiom to preserve the original difference between the numéraire of the current reserve amounts and future positions. Consequently, cash subadditive risk measures can model stochastic and/or ambiguous interest rates or defaultable contingent claims. Practical examples are presented, and in such contexts cash additive risk measures cannot be used. Several representations of the cash subadditive risk measures are provided. The new risk measures are characterized by penalty functions defined on a set of sublinear probability measures and can be represented using penalty functions associated with cash additive risk measures defined on some extended spaces. The issue of the optimal risk transfer is studied in the new framework using inf-convolution techniques. Examples of dynamic cash subadditive risk measures are provided via BSDEs where the generator can locally depend on the level of the cash subadditive risk measure.     

Community in the new epoch: the social ergonomics of community design

‘Community’ as both location and structure of relationships is undergoing change. In the Western world the rate of changes will inevitably accelerate in this new century. Our predictions include: the vast growth of cyber communities, and an increasing bandwidth, immersivity and interactivity in such communities; the expansion of the surveillance age in urban and rural communities, as rampant public crime works against community safety; an increased emphasis on social control in highly conservative communities that foster conformity; the development of Smart Towns with every service, facility and communication accessed by fibre-optic cable technology. Style will become a major priority in the 2025 community. The gurus of the age will be the Community Designers. At first these will be multi-disciplinary visionaries, who will be accorded the fame and celebrity of late-twentieth-century film stars. Their ideas for planned communities will take into account the above, but also offer grand schemes for the development of theme towns.Our scenarios indicate the continuing need by many citizens for ideals and ideology of traditional community life, but encased in new guises, with individual well-being and entertainment as priority. In general, current trends of disenfranchisement through globalization, multinationals and non-consultative government act to increase the chances of our scenarios coming about. A major social change through political awakening of the young, global neo-environmental movements and other massive global paradigm shifts would mitigate against our scenarios. We see the latter as unlikely.     

Challenges in Teaching Business Ethics: Using Role Set Analysis of Early Career Dilemmas

Emphasis in business ethics texts and courses has generally focused on corporate and other relatively high-level ethical issues. However, business school graduates in early career stages report ethical dilemmas involving individual-level decisions, often including influence attempts from one or more members of their work role sets. This paper proposes the use of role set analysis as a pedagogical technique for helping individuals to anticipate and deal with early-career ethical issues.