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101.
For the last 50 years the idea of consumer rights has formed an essential element in the formulation of policy to guide the workings of the marketplace. The extent and coverage of these rights has evolved and changed over time, yet there has been no comprehensive analysis as to the purpose and scope of consumer rights. In moral and ethical philosophy, rights are integrally linked to the notion of justice. By reassessing consumer rights through a justice-based framework, a number of key issues emerge regarding the way in which markets enable justice for consumers. The consumer rights which underpin the United Nations consumer protection guidelines address all forms of justice to some degree, but the predominant focus is on procedural justice. Our conclusions question whether this is sufficient and also whether there is a case to develop the notion of consumer ‘duties’ that complement the idea of rights. 相似文献
102.
Estimating visitors’ travel mode choices along the Bear Lake Road in Rocky Mountain National Park 总被引:1,自引:0,他引:1
David Pettebone Peter Newman Steven R. Lawson Len Hunt Chris Monz Jennifer Zwiefka 《Journal of Transport Geography》2011,19(6):1210-1221
The National Park Service (NPS) in the United States of America (USA) is looking to alternative transportation systems to provide visitors access to the national parks in a manner that potentially reduces traffic congestion, enhances visitors’ experiences, and more effectively protects park resources. However, shuttle bus systems without adequate planning and management may lead to unintended consequences such as eliminating the constraint to visitor use levels associated with parking lot capacities. As a consequence, the demand for recreation use in the area increases the potential impacts to the visitor experience and park resources. This study examined the trade-offs Rocky Mountain National Park visitors were willing to make about transportation mode choice using a stated choice survey to inform park managers about visitor acceptance of potential transportation related management actions. Results indicate that visitors prefer to use their private vehicles over the parks transit system but are willing to make trade-offs to ride the shuttle bus in order to avoid crowding along the trail at Bear Lake and vehicle traffic along the Bear Lake Road. In addition, there were statistically significant differences among choices of transportation mode trade-offs among different age groups (i.e., less than 40 years of age, 40–60 years of age, and more than 60 years of age) Specifically, results suggest that visitors less than 40 years are more willing than the older age groups to make trade-offs among transportation options to enhance their chances of being on the trail system at Bear Lake with fewer other people. The significant and interacted relationships with shuttle bus use, visitor use, and vehicle traffic levels found in this study provide RMNP managers opportunities to influence visitors’ transportation mode choices. 相似文献
103.
Research to Estimate and Manage Carrying Capacity of a Tourist Attraction: A Study of Alcatraz Island 总被引:2,自引:0,他引:2
Robert Manning Benjamin Wang William Valliere Steven Lawson Peter Newman 《Journal of Sustainable Tourism》2013,21(5):388-404
Carrying capacity has been a long-standing issue in management of parks, outdoor recreation and tourism. Contemporary carrying capacity frameworks rely on formulation of indicators and standards of quality to define and manage carrying capacity. This paper describes a programme of research to support estimation and management of carrying capacity of Alcatraz Island, an historic site within Golden Gate National Recreation Area, California, USA, and a heavily visited tourist attraction. Research included: (1) a survey of visitors to Alcatraz Island to identify indicators and standards of quality for the visitor experience; and (2) development of a computer simulation model of visitor use to estimate maximum daily use levels without violating standards of quality. Study findings are used to estimate a range of carrying capacities for the prison cellhouse and for the island as a whole. 相似文献
104.
Larry L. Lawson 《Atlantic Economic Journal》2007,35(1):23-31
This article examines the relative costs and benefits associated with experience-based higher education in comparison to traditional
lecture-based courses. The spreading of fixed costs that has been heavily relied upon in recent years to slow the accelerating
cost of a college education is more difficult to accomplish with experience-based courses. In addition, certain intellectual
capital costs must be invested in the transition to a curriculum balanced by adequate opportunities for experiential learning.
The benefits of the latter, however, are also high, perhaps disproportionately so. After reviewing the evidence regarding
the benefits that accrue to students, colleges, and communities, it is concluded that economic analysis supports the inclusion
of experiential education in most baccalaureate programs. Further empirical work is needed to educate decision-makers and
the public about the tradeoffs involved.
相似文献
Larry L. LawsonEmail: |
105.
This paper examines the behavioural consequences of charging/allocating central overheads to profit centres within a UK public sector institution. It is based on actual events at a UK university and the issues are set out in a case study format using correspondence from the profit centre manager to highlight issues of contol and measurement. A number of student tasks are suggested that require students to think beyond accounting numbers and consider the potentially conflicting roles of accounting information. In particular there is a conflict between the need to recover full costs from the University/Head Office perspective and the potential alienation of profit centre managers with only crude models for overhead recovery. The problems caused by inappropriate communication of accounting data and reactions to that data are also considered and instructors may use the case to introduce students to the differences between profit and not-for-profit organizations. 相似文献
106.
The Public Company Accounting Oversight Board (PCAOB) recently proposed significant changes to the audit report. These changes would impact the financial reporting and auditing process for companies' management, audit committees, and auditors. The proposals require auditors to disclose company‐specific critical audit matters and expand their evaluation of other information outside the audited financial statements. Could this change the fundamental nature of the audit process and increase audit costs, as some suggest? 相似文献
107.
108.
Management accountants designing an organization's performance management system face a dizzying array of costing approaches and techniques. This article describes the current “clutter in costing,” then provides a road map to help finance and accounting professionals decide which tools to use when, and how to recognize when it is time to change costing systems. © 2007 Wiley Periodicals, Inc. 相似文献
109.
Raef A. Lawson Toby Hatch Denis Desroches William O. Stratton 《Journal of Corporate Accounting & Finance》2010,21(3):53-60
What kinds of companies have successful cost and profitability systems? The authors surveyed companies from all over the world to find out. The results show that significant investments in time and money are required, but companies that succeed see significant benefits from their cost systems and share some common traits. They have a culture that encourages employees not only to understand their costs and profits, but also to act on the information. These companies often use activity‐based costing and use their systems for operational, financial, and strategic decision support. They can also determine cost and profitability at all appropriate levels—for activities, products, customers, and departments. © 2010 Wiley Periodicals, Inc. 相似文献
110.
Communication effectiveness research is moving away from investigations of advertising’s forms, content and the degree and type of consumer involvement, to a greater focus on the process of reception and the social and cultural roles that advertising plays in society and in individual lives. This shift in emphasis has been influenced by communication and media studies, which have prioritised the psychological, social and cultural contexts within which consumers relate to commercial information and the roles that advertising media play in their lives. The focus on the ‘receiver’ as the key actor in the advertising communication process has also coincided with increasing interest in consumer culture theory, brand communities and the new service dominant logic of marketing. This paper provides a useful perspective from which to view contemporary developments in advertising effectiveness research, and has important implications for future studies. 相似文献