Backpacker tourism: sustainable and purposeful? Investigating the overlap between backpacker tourism and volunteer tourism motivations

Alternative tourism, particularly backpacker and volunteer tourism, has developed significantly in recent times. This rapid development has contributed to criticism of potential negative effects, notably of the environmental, cultural, economic and social impacts associated with backpacker tourism. Volunteer tourism, by contrast, has been seen in positive terms as more sustainable, combining altruistic motivations with the travel concept. This paper explores backpacker interest in volunteer tourism and identifies overlaps in motivations between the two forms of tourism; 249 self-administered questionnaires were collected from backpackers within backpacker hostels in central Melbourne, Australia. The findings of this study suggest that a motivational overlap exists between backpacker and volunteer tourists, indicating potential for the creation of volunteer tourism products catering specifically for the backpacker market. This may encourage more sustainable tourism experiences within the burgeoning backpacker market, thus addressing some of the negative criticism of the latter. This paper also discusses the implications of these findings for the marketing and development of volunteer tourism products for both the backpacker and volunteer tourism markets.     

Does ECO certification deliver benefits? An empirical investigation of visitors’ perceptions of the importance of ECO certification's attributes and of operators’ performance

Certification is highlighted as a key sustainable tourism management tool. Yet, very little is known about visitors’ perceptions of such schemes. This is an important gap: the success of certification schemes depends on consumers’ confidence in the quality of products and services that the schemes endorse. This paper surveyed 610 visitors to the Wet Tropics World Heritage Area and surrounds in Queensland, Australia about (1) the perceived importance of various attributes of the ECO certification scheme; and (2) the perceived performance of operators based on those attributes. Data analysis identified aspects of ECO certification and of operator performance that may need improvement. It found that importance of attributes varied across products and visitor groups; at accommodations, most attributes were perceived to be important, Nature (as an aesthetic experience) and Marketing being more important than others, while at attractions and on tours, visitors were indifferent. Younger visitors rated Environment and Conservation more highly than their older counterparts and females rated Conservation more highly than males. Visitors – notably at accommodations – considered that ECO certified operators were performing “better” than non-ECO certified operators on many attributes. How these visitor perceptions translate into reality remains an important topic for future research.     

Is older goodwill value relevant?

Although previous research has generally found that goodwill reported in firms’ financial reports is relevant to equity valuation, no known studies have directly examined whether the value‐relevance of purchased goodwill holds as it ages. We examine this issue in the Australian context to determine whether the market attaches different values to the components of Australian firms’ goodwill when it is disaggregated into different ‘ages’. Our results suggest that recently acquired goodwill has information content whereas ‘older’ goodwill does not. Our findings have implications for goodwill accounting practice and recent changes to goodwill accounting standards.     

Popular television formats,The student-as-consumer metaphor,acculturation and critical engagement in the teaching of accounting

This paper discusses six television programme formats which were self-selected by Australian university students to facilitate their group-based presentations of accounting subject matter to fellow students in seminar and tutorial classes. This paper is a reflection upon the experiences of these formats (news and current affairs, game shows, tabloid television, soap operas, children's programmes and situation comedies) using an evaluative framework comprising the student-as-consumer metaphor, notions of ‘acculturation’ and a model of ‘critical engagement’. The television programme format appears to be beneficial in serving accounting students' psychological and emotional needs and in providing them with a shared cultural structure by which to address accounting issues. This shared structure facilitates students' critical and creative engagement with accounting.     

CORPORATE GOODWILL:

ABSTRACT ** : Corporate contributions to charity, like advertising expenditures, may have a long-term effect on a firm's image and profits. Recent examples of corporate giving show that many gifts are made in the 'enlightened self-interest' of the donor. One way to view corporate giving is as a managerial tool that affects the firm's profits. This paper examines charitable spending, where firms treat goodwill expenditures in both the product and factor markets as strategic variables. Contributions may be enhanced or impaired by contributions made by other firms. The model allows firms to make decisions about corporate giving that are cooperative or noncooperative, where efficiency is gained through cooperation. Market conditions determine whether cooperation is sustainable. As the time horizon lengthens, the discount factor of future earnings rises, or the level of industry cooperation rises, and firms are more likely to cooperate in charitable giving.     

FINANCIAL LITERACY AND PENSION INVESTMENT DECISIONS

The call for enhanced financial literacy amongst consumers is a global phenomenon, driven by the growing complexity of financial markets and products, and government concerns about the affordability of supporting an ageing population. Worldwide, defined benefit pensions are giving way to the risk and uncertainty of defined contribution superannuation/pension funds where fund members now make choices and decisions that were once made on their behalf. An important prerequisite for informed financial decision‐making is adequate financial knowledge and skills to make competent investment decisions. This paper reports the findings of an online survey of the members of a large Australian public sector‐based superannuation fund and shows that although respondents generally understand basic financial matters, on average, their understanding of investments concepts, such as the relationship between risk and returns, is inadequate. These results highlight the need for education programs focusing specifically on developing fund members’ investment knowledge and skills to facilitate informed retirement savings decisions.     

Lösungen für mobile Arbeitszeiterfassung

PRAXIS | Magazin

L?sungen für mobile Arbeitszeiterfassung Christian Matt     

Are Real GDP Levels Trend,Difference, or Regime-Wise Trend Stationary? Evidence from Panel Data Tests Incorporating Structural Change

The unit root hypothesis for international real GDP and real GDP per capita has been the subject of extensive investigation. Using panel methods that incorporate structural change, we reject the unit root null in favor of the alternative of trend stationarity, with one or two changes in the slope for two panels with postwar data and one or two changes in both the slope and the intercept for a panel with long-horizon data. We conclude that real GDP levels are better characterized as regime-wise trend stationary than as either trend stationary without structural change or difference stationary with unit roots.