The Impact in the United States of Global Adoption of IFRS

This paper presents the pros and cons of the use of IFRS by US companies. The quest for one set of high-quality accounting standards recognised globally is clearly the ideal goal. However, before making a decision on the use of IFRS in the United States (US), the Securities Exchange Commission (SEC) should develop a blueprint to ensure that prerequisites for achieving a true global standard are satisfied and that convergence will continue. An 'improve and then adopt' approach appears to represent the best way forward for the US.     

The long‐term effects of forcible assimilation policy: The case of Indian boarding schools

For decades in North America and Australia, Indigenous children were forcibly removed from their homes and placed in boarding schools. These schools had the stated goal of cultural assimilation and are perceived as educational failures. I offer the first causal evidence on the long‐run effects of these schools. I identify these effects using the interaction of changes in Canadian national policy and regional variation in the power of the Catholic Church. I find that the average boarding school had substantial effects on both cultural and economic assimilation. However, I find suggestive evidence this is not true for highly abusive schools.     

Intra-organizational networking for innovation-based corporate entrepreneurship

This study takes a network theoretical perspective in its examination of innovation-based corporate entrepreneurship (ICE), focusing on how project-specific ties can form for non-routine phenomena. A comparative case analysis of 246 interviews in twelve industry-leading global corporations identifies constructs associated with individual network capacity at the individual level, organizational network capacity at the organization level, and program network capacity at the ICE program level. In addition, we recognize the managerial facilitating roles of cultivator and broker. We develop propositions aimed at providing insights about the relationships among these constructs, and identify implications for managerial and ICE program responsibilities.     

Overseas Visitor Deaths in Australia: 1997–2000

Reassuring visitors about their health and safety is particularly important for tourist destinations since the terrorist attacks of 11 September 2001. This study examined the deaths of 1513 overseas visitors to Australia over a four-year period, and found that most deaths (76%) were due to natural causes. Among the accidental deaths, the main causes were motor vehicle crashes and water-related incidents. The study findings support a widely held view that Australia is a safe destination for overseas visitors. It also provides a safety benchmark for other tourist destinations.     

Emerging Definitions of Boutique and Lifestyle Hotels: A Delphi Study

Despite growing interest in the boutique and lifestyle sector of the lodging industry, there is not an accepted definition of either “boutique hotel” or “lifestyle hotel.” Boutique and lifestyle hotel strategies provide hotel companies with important points of differentiation in an increasingly competitive marketplace. The current study determined definitions using a Delphi analysis of responses from a diverse group of experts from the lodging industry. Forty-one panel members were involved in the process that was undertaken with three rounds of questions. The study determined that boutique hotels are best characterized as small, stylish hotels that offer high levels of service. Lifestyle hotels are described as innovative and provide more of a personal experience than so-called “branded” hotels.     

Relational Resources in Interorganizational Exchange: The Effects of Trade Equity and Brand Equity

This research examines the effects of two key relational resources in relationships between retailers and national brand manufacturers. We introduce the new concept of trade equity, defined here as the value that accrues to a firm from being known in a trading network as a trustworthy trading partner, to explore the relational resources that are inherent in a firm’s ties with trading partners. We consider brand equity to represent relational resources that are located in a firm’s relational ties with end consumers. Based on data collected in a survey of 797 home appliance retailers, results show that a manufacturer’s trade equity and brand equity have differential effects on the retailer’s dependence and commitment to the manufacturer. Findings show that a manufacturer’s brand equity strengthens the effect of its trade equity on the retailer’s dependence and weakens the effect on the retailer’s commitment.     

Design-without-make: challenging the conventional approach to teaching and learning in a design and technology classroom

The purpose of the study reported here was to investigate the use of a design-without-make unit as part of the design and technology curriculum with pupils aged 14. Three research questions drove the study: (a) What sort of designing do pupils do when they work collaboratively to design without having to make what they have designed? (b) What is the teachers’ attitude to design-without-make? (c) What is the pupils’ attitude to design-without-make? The study is a small pilot and data were collected using semi-structured interviews with a class teacher and two pupils and detailed scrutiny of five pupils’ design ideas developed during 6 lessons towards the end of an 18 lessons teaching sequence. Findings indicate that the teacher and pupils in this study responded favourably to design-without-make. The pupils’ designing was highly iterative, creative, involved making a wide range of design decisions and revealed understanding of technological concepts.     

The composition of the debtor's estate on insolvency: A comparative study of exemptions

This article examines one aspect of the issue of the composition of the debtor's estate on insolvency, namely the exemption of certain assets from the debtor's estate. It sets out the responses to a questionnaire completed by leading scholars in selected jurisdictions (Australia, Canada, France, Italy, New Zealand, South Africa, The Netherlands and the USA) on the exemptions available in those jurisdictions, makes preliminary observations on those responses, considers the prospects for harmonisation of this area of law in the light of those observations and puts forward some tentative proposals for the development of model provisions and/or legislative principles in the area of exemptions for comment and discussion. Copyright © 2011 John Wiley & Sons, Ltd.     

The Role of Functional and Wellness Values in Visitors' Evaluation of Spa Experiences

Ever since the introduction of commercial software, software piracy has been an issue in most, if not all, regions. To address this issue, most official authorities have been trying to stop the spread of pirated software in their own jurisdictions. In spite of the generally agreed importance of intellectual property rights, hospitality and tourism researchers have rarely, if ever, investigated the issue of software piracy. The absence of published articles on the issue of software piracy is particularly true in the context of hospitality and tourism education. This paper reports on a study that examined the perceptions and experiences of hospitality and tourism students on software piracy. On the basis of the empirical results collected from hospitality and tourism students in Hong Kong, it is concluded that most students have used or purchased pirated software. In addition, low prices and easy accessibility are the major reasons for the widespread use of pirated software.