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41.
    
This article examines the controversy related to discounting deferred income taxes. A brief background is provided and then the controversy surrounding discounting is analyzed. It is concluded that discounting is too burdensome to consider implementing, and the FASB needs to look at the discounting issue more extensively.  相似文献   
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Group Decision and Negotiation - Public infrastructure decisions affect many stakeholders with various benefits and costs. For public decisions, it is crucial that decision-making processes and...  相似文献   
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The role of tourism is of vital economic importance, particularly for small countries with a privileged geographical location and favourable weather conditions. This paper examines the importance of tourism as a conditioning factor for higher regional growth in Portugal by employing the conditional convergence hypothesis of Barro and Sala-i-Martin, associated with the endogenous growth theory. The panel data estimation approach provides evidence of the positive impact of tourism (through the accommodation capacity) on the growth in per-capita income among the Portuguese regions, increasing the rate of convergence. Therefore, tourism can be considered as an alternative source for stimulating higher regional growth in Portugal, if the supply characteristics of this sector are improved.  相似文献   
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Abstract

The purpose of this study is to investigate why female franchisees are under-represented in franchise ownership. A qualitative approach was adopted using a collective, instrumental case study of 30 female franchisees. A number of different types of influences were identified in the literature and then elucidated and assessed. It was found that push and pull factors, work–family life balance, franchising sector characteristics and external influences act as variable incentives and disincentives among female franchisees’ selection of the franchise business model with different levels of risk-taking propensity. The marketing efforts of franchises would be more effective if the way in which the identified influences that impinge on the selection of the franchise business model informed the prospecting of potential female franchisees. A further need is identified for franchises to adjust their recruitment programmes to reflect the variable effect of incentives and disincentives at different levels of capital investment. Limited research specifically examines the selection of the franchise business model by female franchisees with various levels of risk-taking propensity and identifies the nature of influences that act as incentives and/or disincentives on that selection decision.  相似文献   
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ChatGPT has gained increased attention as an artificial intelligence (AI)-based tool in the field of tourism and hospitality education in recent years. This study investigates the impact of perceived ease of use, perceived usefulness and authenticity on student attitude and intention to use ChatGPT by incorporating the concept of authenticity into the technology acceptance model (TAM) theoretical framework in tourism and hospitality education. This study found that authenticity had the strongest indirect effect on student intention to use ChatGPT compared with perceived ease of use and perceived usefulness. This study broadens the applicability of TAM theory in ChatGPT and provides practical insights into its application.  相似文献   
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John Blundell's ideas for structural change could undermine the strengths of British policing. Nevertheless, there is a need for decentralisation and more local control.  相似文献   
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Trade liberalisation has played a critical role in advancing peace and prosperity. Differences on agriculture have been the major impediment to a future multilateral trade round. The recent agreement on agriculture at the WTO meetings in Geneva may signal a breakthrough in that sector. This article analyses the benefits of recent trade agreements and examines the prospects for future ones. It also presents an alternative framework for advancing trade, the Global Free Trade Association.  相似文献   
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This article provides a framework for integrating past recycling research by conceptualizing recycling compliance as a marketing problem. Within a social marketing framework, recycling behavior is considered the product, and the marketing problem is to sell recycling to the consumers or public. Recycling research is then categorized as consumer research (research on characteristics of the recycler), pricing research (research on the costs to the consumer, including implicit or less tangible costs), distribution research (research on modes of participation for the recycler), and promotional research (research on intervention strategies such as raffles and contests, personal selling techniques such as block leader programs, and persuasive communications). Using this framework, we provide an integration of a vast amount of recycling research, and also suggest how this research can be used to design actionable strategies for the development of community recycling programs. © 1994 John Wiley & Sons, Inc.  相似文献   
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