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51.
The growing commodification of health care and therapeutic landscape, as well as the recent growth in international demand for wellness services and treatments, has led to the proliferation of destinations and enterprises that have selected health and wellness tourism as part of their corporate strategy, including coastal tourism destinations such as the Spanish island of Gran Canaria. This study discusses the commodification of health care and landscape, the relationship between everyday life and going on holiday, as well as the motives for medical and wellness tourism. Wellness tourism development on Gran Canaria is also analysed as a case study that could prove useful for those working on diversification within coastal tourism. An exploratory study of European visitors to wellness centres on the island is also presented. Major findings and contributions relate to socio-demographic characteristics, motives for the visit to the island, the importance of the wellness offer, tourist and travel behaviour and wellness behaviour both at the destination and at the place of residence. Another contribution refers to differences in the use of wellness centres and treatments among visitors, based on their place of origin, gender, age, marital status and job situation. Management and marketing implications are also suggested. 相似文献
52.
In this paper we study duopolistic competition between closed and open source software. Inspired by recent contributions on open source, we propose a two-stage game with perfect information and product differentiation, in which producers first set software quality and then determine prices (the price is zero for open source programs). We assume perfect software compatibility and model lock-in effects, a network externality component of software quality, and accumulation of experience in software use and implementation. In comparison to the monopolistic benchmark case, we argue that, in a duopoly created by the emergence of an open source program, the proprietary software producer will reduce its selling price if: (i) its network of users is larger than the open source network and its consumers are largely familiar with its program, (ii) it has a small network of unskilled consumers. On the other hand, the price of proprietary software will increase if its users form a large, but poorly-skilled network. Furthermore, we show that, in all of the above cases, the hedonic quality of proprietary software increases. Finally, by modeling experience accumulation processes through difference equations, we show that the ratio between the closed and open source programs’ opportunity costs for software learning and deployment plays a crucial role in shaping market outcomes. If open source software remains too complex and technical for unskilled or time-pressed users, a shared market solution, in which both programs are adopted, is likely to emerge. However, if opportunity costs in learning and understanding open source programs are particularly low, or at least equal to the opportunity costs of a closed-source program, then open source dominance emerges (i.e. markets tip to open source). 相似文献
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54.
Carlos León Clara Machado Andrés Murcia 《International Journal of Intelligent Systems in Accounting, Finance & Management》2016,23(1-2):121-153
Three metrics are designed to assess Colombian financial institutions' size, connectedness and non-substitutability as the main drivers of systemic importance: (i) centrality as net borrower in the money market network; (ii) centrality as payments originator in the large-value payment system network; and (iii) asset value of core financial services. An aggregated systemic importance index is calculated based on expert knowledge by using a fuzzy logic inference system. We use principal component analysis to calculate a benchmark index for comparison purposes. Overall similarities between both indexes put forward that expert knowledge aggregation is consistent with that based on a purely quantitative standard approach. Specific non-negligible differences concur with the nonlinear features of an approach whose intention is to replicate human reasoning. Both indexes are complementary and provide a comprehensive relative assessment of each financial institution's systemic importance in the Colombian case, in which the choice of metrics pursues the macroprudential perspective of financial stability. Copyright © 2015 John Wiley & Sons, Ltd. 相似文献
55.
Josep Garcia‐Blandon David Castillo‐Merino Josep Maria Argils‐Bosch Diego Ravenda 《Business ethics (Oxford, England)》2020,29(4):824-841
After the approval of a code of ethics, the creation of a permanent board‐level ethics committee is the next step in the institutionalization of business ethics. This study explores how the board's structure and demographic characteristics explain the decision to form an ethics committee. The analysis is based on the constituents of the Standard and Poor's Europe 350 index. Consistent with our hypotheses, we find that ethics committees are more likely to be found in firms with a lower presence of executive directors and of directors holding MBA degrees. However, we also observe that boards chaired by executive directors seem to favor the creation of an ethics committee. Additionally, as we had anticipated, firms with stronger agency conflicts seem to be more willing to create committees. The analysis conducted with segmented samples reveals that the model has greater explanatory power when applied to firms from common‐law and French civil‐law countries than when applied to firms from the German–Scandinavian civil‐law area. Finally, our results indicate that a firm's country of origin is a more influential factor in explaining the decision to create an ethics committee than the industry to which it belongs or even the magnitude of its agency conflicts. 相似文献
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AbstractWe analyse the emergence of Italy as a fashion country with a reconstruction of the history and impact of the collective fashion shows that Giovanni Battista Giorgini organised in Florence in 1951–1965. Our cultural analysis highlights the role events play in the mobilisation of local actors and the creation of nation brands, which we conceive as ongoing narrations built on a country’s material and symbolic resources that differentiate its image in valuable ways for export markets. Despite their decline, the Florentine shows created an intangible asset that facilitated the ascent of Milan as Italy’s fashion capital in the 1970s. 相似文献
58.
Amparo Soler-Domínguez Juan Carlos Matallín-Sáez Diego Víctor de Mingo-López Emili Tortosa-Ausina 《Business Strategy and the Environment》2021,30(4):1751-1766
Sustainable investment responds to demands for carbon and climate-neutral societies. To address the urgency around climate change and provide investors with more qualified information, Morningstar has developed the Low Carbon Designation (LCD) to indicate that the companies held in a portfolio are in general alignment with the transition to a low-carbon economy. The designation is given to portfolios that have low carbon risk and fossil fuel exposure scores. The present study builds on the LCD by examining the relationship between these scores and financial performance. With this aim, we analyze 3920 socially responsible mutual funds from across the world. Results show differences in financial performance according to scores and investment areas. We find evidence that funds considered to have higher levels of sustainability achieved better performance than funds with higher exposure to companies involved in carbon and fossil fuel industries. We provide insights on the informativeness of these new scores with a focus on climate change and their relevance in helping investors to identify climate-aware funds. This study highlights the importance of introducing strategies to develop green finance; the analysis confirms that sustainability improves performance. Finally, the LCD indicator is shown to be relevant for making fairer comparisons among socially responsible funds and, ultimately, for developing low-carbon economies. 相似文献
59.
Although the state-space, unobserved component approach to forecasting has many advantages, it must be applied carefully in practice and should not be used in an uncritical, ‘black box’ fashion. In particular, such an approach to the modelling and forecasting of Spanish tourism data is inappropriate and leads to misleading conclusions, particularly in relation to the uncritical selection and use of explanatory regression variables. 相似文献
60.
Lúcia Lima Rodrigues Carlos Pinho Maria Clara Bugarim Russell Craig Diego Machado 《Accounting Education: An International Journal》2018,27(1):48-71
This paper explores factors that have affected the success of candidates in the professional entry exam conducted by Brazil’s Federal Council of Accounting. We analyse results of 18,948 candidates who sat for the exam in 2012, using a logistic regression model and the key indicators used by government to monitor the performance of higher education institutions (HEIs) and the characteristics of candidates. We find that success is related positively to the quality of the HEIs from which candidates graduated and to a measure of student ability that is used widely in Brazil. We find also that males perform better than females and that younger candidates perform better than older candidates. The geographical region of Brazil within which candidates completed the exam was also significant. The insights provided will help public policy-makers in Brazil, and the Brazilian accounting profession, to understand key factors associated with current low pass rates. 相似文献