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991.
Karligash A. Kenjegalieva Richard Simper 《Research in International Business and Finance》2011,25(1):26-38
This paper develops a Luenberger productivity index that is applied to a technology where desirable and undesirable outputs are jointly produced and are possibly negative. The components of this Luenberger productivity index - the efficiency change and the components of the technological shift - are then decomposed into factors determined by the technology, adjusted and then for ‘risk and environment’, ‘risk management’ and ‘environmental effects’. The method is applied to Central and Eastern European banks operating during 1998-2003 utilising three alternative input/output methodologies (intermediation, production and profit/revenue). Additionally, the comparative analysis of the sensitivity of the productivity indices in the choice of the methodologies is undertaken using statistical and kernel density tests. It is found that the main driver of productivity change in Central and Eastern European banks is technological improvement. That is, in the beginning of the analysed period, the results hinged on the banks ability to capitalise on advanced technology and successfully take into account ‘risk and environmental’ factors. Whereas, in later periods, one of the most important factors of technological improvement/decline was ‘risk management’. Finally, the tests employed confirm previous findings, such as Pasiouras (2008)in this journal, that different input/output methodologies produce statistically different productivity results. Finally, we find that external factors, such as ‘risk in the economy’ and banking production, and a ‘corruption perception’ affect the productivity of banks. 相似文献
992.
English National Health Service Foundation Trusts are subject to a regulatory regime in which the level of monitoring and intervention is determined by performance against two key performance metrics: a ‘financial risk rating’, based on a number of performance metrics, such as the reported surplus margin and return on assets, and a ‘prudential borrowing limit’. In this paper, we investigate the variation in financial reporting quality, proxied by discretionary accruals, with the incentives introduced by this regime. We find: first, that discretionary accruals are managed to report small surpluses; second, that, consistent with the avoidance of regulatory intervention in both the short and medium term, discretionary accruals are more positive when pre-managed performance is below intervention triggering thresholds and more negative when well above threshold; third, that, despite a move away from financial breakeven as the primary performance objective, there remains an aversion to small loss reporting. We further find that the level of discretionary accruals is driven by two metrics of strategic significance: the surplus margin (a measure of retained earnings) and the prudential borrowing limit (a measure of borrowing capacity). 相似文献
993.
We examine the impacts of the EU–US Open Skies agreement on the environment on emissions from the aviation sector. We use the Hamburg Tourism Model of domestic and international tourist numbers and flows, to estimate these impacts. The Open Aviation Area will result in increased competition between carriers and falls in the cost of transatlantic flights. This will not only have implications for the size and structure of the industry but also for climate policy. The paper assesses what effects the expected increases in passenger numbers will have on CO2 emissions and tests whether this increase in travel will result in a corresponding rise in emissions. Simulations show that passenger numbers arriving from the US to the EU will increase by between 1% and 14% depending on the magnitude of the price reductions because of substitution between destinations, the percentage increase in global emissions is much smaller (max. 1%) than the increase in cross-Atlantic traffic. 相似文献
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996.
Richard P. Bagozzi Willem J. M. I. Verbeke Wouter E. van den Berg Wim J. R. Rietdijk Roeland C. Dietvorst Loek Worm 《Journal of the Academy of Marketing Science》2012,40(5):639-658
We explore genetic and neurological bases for customer orientation (CO) and contrast them with sales orientation (SO). Study 1 is a field study that establishes that CO, but not SO, leads to greater opportunity recognition. Study 2 examines genetic bases for CO and finds that salespeople with CO are more likely to have the 7R variant of the DRD4 gene. This is consistent with basic research on dopamine receptor activity in the brain that underlies novelty seeking, the reward function, and risk taking. Study 3 examines the neural basis of CO and finds that salespeople with CO, but not SO, experience greater activation of their mirror neuron systems and neural processes associated with empathy. Managerial and research implications are discussed. 相似文献
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998.
Daniel J. Graham Amado Crotte Richard J. Anderson 《Transportation Research Part E: Logistics and Transportation Review》2009,45(5):787-794
A dynamic panel model is used to estimate the effect that fares, income and quality of service have on demand for a sample of 22 urban metros. The estimated price elasticity is −0.05 in the short run and −0.33 in the long run. The estimated long run income elasticity is small but positive (0.18), indicating that metros are perceived as normal goods. The quality of service elasticities are positive and substantially higher than the absolute value of fare elasticities. The implication is that quality of service improvements, rather than fare reductions, may be more effective in increasing metro patronage. 相似文献
999.
Demand Control: The Case for Demarketing as a Visitor and Environmental Management Tool 总被引:1,自引:0,他引:1
Little has been written in tourism on what happens once sustainable limits have been set and met. This paper introduces 'demarketing' as a policy option and management tool, outlining the literature in this field. First coined by Kotler in the early 1970s, it was presented as an aspect of the marketing mix. Demarketing has been applied successfully (if somewhat controversially) in the health sector as a means for reducing smoking and inappropriate health careconsumption. However, the strategy itself can be taken beyond health and marketing and applied to tourist management and planning. The implications for the tourism industry are enormous, providing fresh ways to consider the management of mass tourism and the environment and culture on which it relies. While aspects of demarketing have been used unconsciously in tourism operations such as man-made attractions and national park management systems, this paper looks at demarketing's potential as a conscious policy tool within the built and natural environmental management spheres, specifically in relation to visitor management and tourism. Studies of the planning and management of selected tourism environments in Australia and North America demonstrate the potential of demarketing as a management tool. 相似文献
1000.
Leonie Lockstone-Binney Kirsten Holmes Karen A. Smith Richard Shipway 《Journal of Sustainable Tourism》2013,21(11):1827-1844
AbstractThe Olympic Games is a major stimulus for increased tourism. In recent years, there have been greater calls for this and other mega-events to leave sustainable positive legacies for the host city, partly to offset the massive cost of hosting. To date, little consideration has been afforded to the role corporates might play in contributing to event legacies. This gap is compounded by the lack of research examining stakeholder engagement in legacy planning more generally. This paper adopts Holmes, Hughes, Mair and Carlsen’s (2015) sustainable event legacy timeline to conceptualise how corporates through the corporate social responsibility (CSR) initiatives of sponsorship and employee volunteering can engage across the Olympic event planning cycle to generate volunteering legacies. Drawing upon a comparative study of the Sydney 2000 and London 2012 Olympic Games, tentative evidence of corporate engagement was noted but for the most part it was fragmented and CSR initiatives primarily focused on the immediate planning and delivery stages of the event cycle. The paper advances new knowledge of how volunteering legacies can be generated through the best practice engagement of corporates as key stakeholders involved in legacy planning and governance across the Olympic planning cycle. 相似文献