Controlling-Schwerpunkte prozessorientierter Unternehmen

Zur Beurteilung von Prozessen werden von Unternehmen unterschiedliche Kriterien herangezogen. Die beschriebene Untersuchung zeigt u.a., dass die Kundenzufriedenheit am h?ufigsten als Beurteilungskriterium verwendet wird. Oft gebraucht werden auch Prozesskosten und die Prozesszeit.     

Koordinationsfunktion des controlling und organisation überlegungen zur eigenst?ndigkeit eines koordinationsorientierten controlling

Die koordinationsorientierten Controllingauffassungen erkl?ren fundamentale Problemfelder der Organisation zum eigenen Gegenstandsbereich. An der Eigenst?ndigkeit eines so verstandenen Controlling innerhalb der Betriebswirtschaftslehre sind daher Zweifel anzumelden.     

Determinants of domestic and cross-border bank acquisitions in the European Union

This paper analyzes the determinants of bank acquisitions both within and across countries in the EU-25 over the period 1997–2004. Our results suggest poorly managed banks (high cost to income) and larger banks are more likely to be acquired by other banks in the same country. The probability of being a target in a cross-border deal is larger for banks that are quoted in the stock market. Finally, banks operating in more concentrated markets are less likely to be acquired by other banks in the same country but are more likely to be acquired by banks in other EU-25 countries.     

The Qinghai–Tibet railway and Tibetan tourism: Travelers' perspectives

The Qinghai–Tibet railway opened in July 2006 and boosted Tibetan tourism markedly due to the increased accessibility and affordability of travel to Tibet. This study evaluates the impacts of the increased accessibility on tourists' travel decisions for, and experiences in, Tibet from travelers' perspectives. The relative importance of the train journey in comparison with the destination experience in Tibet is also examined. A survey of 187 travelers, 82 for the pre-visit and 105 for the post-visit samples, was used to collect travelers' perceptions. Important destination choice factors for Tibet are identified. The importance of the railway to tourists' destination choice of Tibet and in their overall travel experience of Tibet is confirmed.     

Ethnic Networks and US Exports*

This paper provides new estimates of the effects of ethnic networks on US exports. In line with recent research, our dataset is a panel of exports from US states to 29 foreign countries. Our analysis departs from the literature in two ways, both of which show that previous estimates of the ethnic‐network elasticity of trade are sensitive to the restrictions imposed on the estimated models. Our first departure is to control for unobserved heterogeneity with properly specified fixed effects, which we can do because our dataset contains a time dimension absent from previous studies. Our second departure is to remove the restriction that the network effect is the same for all ethnicities. We find that ethnic‐network effects are much larger than has been estimated previously, although they are important only for a subset of countries.     

Integrating tea and tourism: a sustainable livelihoods approach

Abstract

As an agricultural product with strong social and cultural connotations, the production and consumption of tea have high potential to be integrated with tourism to enhance community livelihood sustainability. A sustainable livelihood approach is used in a tea tourism context in Hetu Town, Anhui Province, China, to examine critically the interactive relationships between tea and tourism. Face-to-face semi-structured interviews were conducted with management officials, community leaders, tea industry representatives and village residents in four field investigations in 2015 and 2016. Improvement in community livelihood sustainability was identified through enhancement of livelihood diversity and choice. However, impacts on household livelihood sustainability varied as tourism participation is restricted by level of livelihood assets. The increase of the within-community income gap may generate social problems in the long run. The current level of tea and tourism integration is limited. The history, culture and traditions related with tea are not widely disseminated by local tea producers. Opportunities for in-depth and diversified tea tourism experiences are being recognized, which call for partnership with those involved in tourism. Practical implications are discussed to enhance tea and tourism integration, boost local participation, enhance local benefits, and particularly, to engage those with lower levels of livelihood assets.     

Environmental Management,Environmental Image and the Competitive Tourist Attraction

Studies of competitiveness have been most often conducted at the destination rather than the attraction level. However, a destination is an aggregation of tourist attractions plus supporting infrastructure and services, and many attractions are small-scale destinations in themselves, providing visitors with multiple opportunities. This paper, by examining the environmental strategies adopted in the development process of Nanshan Cultural Tourism Zone, the most visited attraction in Hainan, China, shows that the image, and hence the competitiveness of tourist attractions can be enhanced through sound environmental management practices.     

Tourism in a developing area: The case of Tamil Nadu,India

This paper discusses the potential for the development of tourism in the State of Tamil Nadu, India. It argues that the State is rich in both natural and cultural resources but is lacking in infrastructure and a well-defined development strategy. A resource based and an urban based development strategy are discussed and it is suggested that the latter may have advantages for a developing area in the early stages of tourism involvement.