European Tourism Product Purchase Methods and Systems

The distribution of tourism products, within Western Europe, is being affected by consumer needs as well as technological advancement. This article attempts to identify the current trends in distribution usage as well as the pressures which may bring about a shift in purchase behaviour, especially in relation to buying direct from wholesalers. In conclusion, the article identifies the current adoption of technology as one means of creating long-term advantage in the travel industry. However, it also reveals that direct agency channels could be developed if companies were willing to take advantage of the emergence of new opportunities.     

A method for the assessment of relative brand strength: a UK tour operator example

This study provides a method of uncovering the brand strengths and weaknesses of major tour operators in the UK. It provides an approach that provides a weighted assessment of attributes which is a culmination of the weighting of all measures from a two stage research model. The study provides a method that can be applied elsewhere but specifically identified Airtours as having the lowest score for brand attributes and image, a result that may well be associated to their previous rejection of branding in favour of maintaining low prices to customers. From the core values identified, it became evident that most operators' worst score was for efficiency. Perhaps the most predictable of the findings was that the Virgin brand was most familiar to younger respondents. Age was a major variable in terms of the ranking of the attributes. Over 55s ranked accommodation, efficiency, reliability and reputation higher than any other age category. Such consistency indicates that the more senior age group has greater expectations of the services offered by the tour operators, or else require a better service in order to be satisfied. A gap in the market was identified for a brand to promote itself as part of the emotional holiday experience in addition to performing the basic operator functions. Such market positioning would also present opportunities for brand differentiation. In conclusion this study has implications for other brand assessment exercises and therefore offers a model of approach for other sectors.     

How beer created Belgium (and the Netherlands): the contribution of beer taxes to war finance during the Dutch Revolt

ABSTRACT

The present-day border between Belgium and the Netherlands can be traced back to the separation of the Low Countries after the Dutch Revolt (1566–1648) against Spanish rule. The capacity to finance the escalating cost of war determined the outcome of this conflict. As Spain struggled to provide regular pay to its troops, its war efforts were often plagued by mutiny. In contrast, the Dutch Republic managed to raise large sums for its war budgets. As we show in this article, excise taxes on beer consumption were one of the largest income sources in Holland, the leading province of the Dutch Republic. Over the course of the Revolt, Dutch beer taxes brought in the equivalent of 29% of Spanish tax revenues on silver from America. Beer taxes thus played a crucial role in financing the Dutch Revolt which led to the separation of the Low Countries and, eventually, the creation of Belgium.     

支持企业社会责任部门做该做的事

随着企业社会责任概念的兴起,许多企业已经建立了相关部门以便能够协助公司推动社会责任相关工作融入到日常运营当中。该一趋势固然是应该鼓励的,但是同时也必须观察和评估企业社会责任部门（以下简称＂CSR部门＂）的成效。有时候虽然CSR部门付出了巨大的努力,但是效果还是有限。问题在哪里呢？     

Corporate Strategy and ethics

Corporate Strategy has emerged as a central metaphor for private-sector enterprise. Given inherent imperfections in markets, one important question to consider is how well the practice of Corporate Strategy contributes to social welfare. An account of the implicit morality of free markets is developed as a standard against which two particular, second best solutions to market imperfections — namely, American federal antitrust policy and Corporate Strategy — are compared. Corporate Strategy is subsequently evaluated in terms of the fundamental principles of Rawls' theory of justice. In both analyses, Corporate Strategy is found to depart significantly and systematically from the standards of social justice. An alternative principle, grounded in the concept of duty, is introduced as a means for reconceptualizing Corporate Strategy.Daniel R. Gilbert, Jr. is a doctoral student in the Strategic Management and Organization program, School of Management, University of Minnesota, and also serves as an Instructor in Strategic Management and a Research Associate in the Strategic Management Research Center.     

美国供应链信息披露新法规涉及冲突矿产

金融危机爆发以后,美国国会通过了多德·弗兰克金融改革法案以改革金融体系。除了针对金融机构,该法案也包含了一个对更多行业将会产生巨大影响的条款,内容涉及冲突性地区金属矿产的获取。从2013年开始,许多在美国上市的公司必须对美国证券委员会提交关于企业供应链来源的报告,这一新的信息披露要求,对企业提出了一个复杂的责任问题。     

香港交易所致力推动可持续发展新动向

香港交易所《环境、社会及管治报告指引》的公共意见征求工作将在四月初结束,之后交易所准备进入指引制定的下一阶段,在致力推动亚洲的可持续发展方面迈出实质性的一步。在全球金融市场中,香港交易所已经成为IPO的重要中心,所以此次加强信息披露的要求很重要。通过该指引,香港交易所开始驶上国际轨道,与其他交易所及机构型投资者一样注重企业在环保及社会方面披露信息的重要性,要求