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91.
Cooperation and complementarity are important but understudied components of tourism clusters, in general, and of the tourist attraction sector, in particular. This paper addresses product similarities, in general, and thematic similarity, in particular, in the context of spatial proximity and clustering among tourist attractions. These relationships are examined by exploring cooperation between tourist attractions in two tourism clusters in Cornwall, UK. Interviews with attraction managers and other key informants, and case studies, reveal that tourist attractions have established cooperative–complementary relationships of production based on external economies at both the local and the regional scales. Differences between the two clusters in terms of interviewees' perceptions of the relationships between factors indicate the importance of understanding the specific features of individual clusters. 相似文献
92.
Jason Allen Robert Amano David P. Byrne Allan W. Gregory 《The Canadian journal of economics》2009,42(3):1132-1149
Abstract . This paper provides a detailed empirical analysis of Canadian city housing prices. We examine the long-run relationship between city house prices in Canada from 1985 to 2005 as well as idiosyncratic relations between city prices and city-specific variables. The results suggest that city house prices are only weakly correlated in the long run and that there is a disconnect between house prices and interest rates. City-specific variables such as union wage levels and the issuance of building permits tend to be positively related to existing city house prices. Surprisingly, there is mixed evidence with respect to standard measures of economic activity such as per capita GDP and interest rates. 相似文献
93.
This paper examines the effects of environmental factors on the ethical behavior of managers using computers at work in Mainland
China. In this study, environmental factors refer to senior management, peer groups, company policies, professional practices,
and legal considerations. Ethical behaviors include attitudes to disclosure, protection of privacy, conflict of interest,
personal conduct, social responsibility, and integrity. A questionnaire survey was used for data collection, and 125 mainland
Chinese managers participated in the study. The results show that peer groups, professional practices, and legal considerations
do influence the ethical behavior of mainland Chinese managers in the areas of social responsibility, integrity, and accountability.
A discussion of the implications of the results is also provided in this paper. 相似文献
94.
David Hillier Allan Hodgson Peta Stevenson-Clarke Suntharee Lhaopadchan 《Journal of Business Ethics》2008,83(3):579-593
This article documents the response of cooperative institutions that were required to adhere to new capital adequacy regulations
traditionally geared for profit-maximising organisations. Using data from the Australian credit union industry, we demonstrate
that the cooperative philosophy and internal corporate governance structure of cooperatives will lead management to increase
capital adequacy ratios through the application of accounting window dressing techniques. This is opposite to the intended
purpose of template regulation aimed at efficiently increasing operating margins and lowering risk. Our results raise several
debatable issues regarding the ethics of accounting management and the imposition of one-shoe-fits-all external regulation.
相似文献
95.
Allan A. Zebedee Eric Bentzen Peter R. Hansen Asger Lunde 《Financial Markets and Portfolio Management》2008,22(1):3-20
We examine the impact of monetary policy on the S&P 500 using intraday data. The analysis shows an economically and statistically
significant relationship between S&P 500 intraday returns and changes in the Fed funds target rate. The significance and magnitude
of the response is dependent on whether the change was expected or unexpected. An expected change in the Fed funds target
rate has no impact on prices in the broad equity market; however, an unexpected change of 25 basis points in the Fed funds
target rate results in an approximate 48 basis points decline in the broad equity market’s return. The speed of these market
reactions is rapid with the equity market reaching a new equilibrium within 15 minutes.
相似文献
Allan A. ZebedeeEmail: |
96.
97.
C.N.V. Krishnan O. Emre Ergungor Paul A. Laux Ajai K. Singh Allan A. Zebedee 《Journal of Financial Intermediation》2010,19(2):207-234
Despite extensive monitoring, banking operations are often considered opaque, and despite explicit capital adequacy regulation, banks may have substantial discretion in their financing. Both monitoring and capital regulation have changed substantially over time, with the adoption of FDICIA being one important breakpoint. This article empirically studies seasoned equity offerings (SEOs) by banks to understand how opacity and capital regulation interact to determine the timing of bank SEOs and their market valuation. SEOs both by banks that are undercapitalized relative to regulatory standards and also well-capitalized banks are fully discretionary when it comes to SEOs, even before FDICIA. Both undercapitalized and well-capitalized banks experience similar and significantly negative stock price reactions to SEO announcements, and also have similar prior patterns of insider trading and similar economic drivers of the issuance decision. Moreover, post-SEO abnormal stock returns are similar to benchmark returns for both types of issuers in the long run, suggesting that, contrary to the well-documented evidence for industrial SEOs, investors understand the value implications of bank SEOs upon announcement. The evidence implies that undercapitalized banks' SEOs are more discretionary and that all bank SEOs are less opaque than implied by earlier studies. 相似文献
98.
99.
Allan Barton 《Australian Accounting Review》2003,13(30):35-40
In its financial statements, the Department of Defence is portrayed as being a highly profitable enterprise which is largely self-funding, yet it sells nothing and is dependent on budget appropriations for its income. The applicability of AAS and many of the New Public Management reforms to the public sector is questioned following an analysis of the departments financial statements. 相似文献
100.
Liaison positions in an overseas subsidiary represent a vital link to the parent company. Staffing this position constitutes a critical HRM decision. Based on exploratory interviews conducted with personnel managers and foreign employees, we examine an emerging approach to meeting this staffing need which entails hiring non-Japanese as employees of the parent company, retaining them at headquarters in Japan for three to four years, then assigning them back to their own countries as expatriates. We discuss this approach's underlying rationale, its advantages and disadvantages, and its potential implications for future IHRM developments within Japanese MNCs. 相似文献