Success in Place Branding: The Case of the Tourism Victoria Jigsaw Campaign

This article addresses issues of complexity in place branding by presenting a perspective of this concept from a theoretical as well as a practical perspective. The discussion addresses a gap in the literature in terms of studying long-term, successful place branding cases within a well-defined academic theoretical framework. The aim of this study is to develop the understanding of how a successful destination operates by applying S.K. Rainisto’s model as a framework from which to understand place branding through the use of an exemplary case study, namely the Tourism Victoria Jigsaw Campaign.     

Accountability and human rights: A tentative exploration and a commentary

There continues to be many attempts to articulate what is meant by Human Rights but Griseri and Sepella's (2010, p. 176) adaptation of Leighton et al. (2002) as “entitlements that one holds by virtue of being a human being” takes us to the heart of the matter. What is it to be human and what does humanity demand of us? But the notion is far from settled; it is far from uncontentious; despite its domination by lawyers it is far from simply legalistic; and the matter has only relatively recently been taken up as a matter of focus amongst business and management academics. Human rights have, as yet, almost no presence in accounting and finance. This short essay seeks to provide an introduction to the practitioner papers presented in this issue of CPA and in doing so to provide some context within which the papers might be better appreciated. As happens too often for comfort, practice (at least regulatory and NGO practice) is still leading research and theory in the field of Human Rights. Providing that context offers us the opportunity to speculate on how – notwithstanding the potentially seminal papers that also appear in this issue – we might see accounting academe recognising and responding more widely to Human Rights.     

RISK-EFFICIENT THRESHOLDS FOR PEST CONTROL DECISIONS

Risk and uncertainty are incorporated in an economic model to develop risk-efficient pest control advice similar in character to advice currently being offered by researchers to farmers. An example to illustrate computation of risk-efficient advice is presented and implications of risk aversion for efficient pest control advice and average pesticide use are examined.     

Location,Location, Location: Film Corporations' Social Responsibilities

Many TV series are set and filmed in small rural communities that are often attempting to deal with issues of rural decline. Increasing tourism is an extremely attractive option for these communities. Entrepreneurial film‐tourism business activities such as guided tours, branded souvenirs, and guidebooks can also assist in arresting decline in these communities. However, such opportunities do not always eventuate, with the community left to deal with increased visitation and often a serious loss of privacy. Film companies have a vested interest in maintaining a positive relationship with the location communities, particularly if they wish to continue filming there. This paper argues that they need to consider their responsibilities to the communities in which they film, particularly in relation to the tourism legacy they leave behind.     

MARKET REACTIONS TO THE PASSAGE OF THE FINANCIAL HOLDING COMPANY ACT IN TAIWAN

Abstract. We examine how financial institutions react to various events surrounding the passage of Taiwan's Financial Holding Company Act in June 2001. Empirical results indicate that the financial system experiences significant abnormal returns along the legislative process. Smaller firms have significantly higher abnormal returns, thus lending no support for the hypothesis that larger firms benefit more from the Act. Further analysis shows that the significance of market value is replaced by a significant securities industry effect, thereby consistent with the observation that Taiwan's securities firms are generally smaller in market values and are potential target firms for financial holding companies.     

Case studies in medical futility

Technology has provided means to sustain life and provide care regardless of whether the treatment is appropriate and compassionate given the condition of the patient. This study presents two case histories, compiled from historical patient charts, staff notes and observations, that illustrate the variety of ethical issues involved and the role culture plays in the decision making process related to possible futile medical treatment. Ethical and cultural issues related to the cases are discussed and processes are presented that can help hospitals to avoid, or decrease the level of, medically futile care, and improve the cultural appropriateness of medical care and relationships with patients.