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271.
The iconography of the tourism experience 总被引:1,自引:0,他引:1
Ernest Sternberg 《Annals of Tourism Research》1997,24(4):951-969
Guides to tourism planning typically lack a language for dealing with the destination's experiential content. This article argues that tourism planning has as its central challenge the design of effective touristic experiences, and can find conceptual sources for this task in iconography, the field that studies the meanings of images. In search of iconographie principles for tourism design, the article investigates Niagara Falls, still one of the foremost attractions in North America. At Niagara Falls, the article identifies two main compositional elements: staging, which situates a desirable motif (in this case a waterfall) in a stage setting; and thematizing, which links the motif to concepts (like terror or romance) that make it evocative. 相似文献
272.
Lisa Jones Christensen Ellen Peirce Laura P. Hartman W. Michael Hoffman Jamie Carrier 《Journal of Business Ethics》2007,73(4):347-368
This paper investigates how deans and directors at the top 50 global MBA programs (as rated by the Financial Times in their 2006 Global MBA rankings) respond to questions about the inclusion and coverage of the topics of ethics, corporate social responsibility, and sustainability at their respective institutions. This work purposely investigates each of the three topics separately. Our findings reveal that: (1) a majority of the schools require that one or more of these topics be covered in their MBA curriculum and one-third of the schools require coverage of all three topics as part of the MBA curriculum, (2) there is a trend toward the inclusion of sustainability-related courses, (3) there is a higher percentage of student interest in these topics (as measured by the presence of a Net Impact club) in the top 10 schools, and (4) several schools are teaching these topics using experiential learning and immersion techniques. We note a fivefold increase in the number of stand-alone ethics courses since a 1988 investigation on ethics, and we include other findings about institutional support of centers or special programs; as well as a discussion of integration, teaching techniques, and notable practices in relation to all three topics. 相似文献
273.
274.
This exploratory qualitative study, using interview data, provides perceptions of the preliminary impact of greenhouse gas and energy (GGE) audits in Australia within the context of the legislated Audit Determination, operational for the first time in the financial year ending 30 June 2010. Overall, the results suggest that the Australian Government's argued cost reductions are currently not being realised, and provide evidence of the accounting profession's perceived influence on the views and methodologies adopted in the Audit Determination. The results also indicate that accounting firms are perceived to be gaining an increasing share of the evolving GGE and broader sustainability assurance markets in Australia. 相似文献
275.
To restrain ‘excessive’ executive pay, Australia introduced new legislation in 2011, commonly known as the ‘two strikes’ rule. This rule has predictable consequences for publicly listed firms and their directors. In this study, we investigate which firm characteristics are associated with the incidence of a ‘first strike’ under the two strikes rule. We find that the incidence of a first strike is positively associated with higher levels of CEO pay, lower ownership concentration, smaller firm size, higher level of institutional ownership and CEO duality. Additional analysis suggests that shareholders fail to differentiate between CEO pay, which is related to the economic characteristics of a firm, and the pay that is not related to firm characteristics. This finding suggests that, unlike US shareholders, Australian shareholders do not appear to have a sophisticated understanding of CEO pay structure. 相似文献
276.
Ezeani Ernest Salem Rami Kwabi Frank Boutaine Khalid Bilal Komal Bushra 《Review of Quantitative Finance and Accounting》2022,58(2):473-498
Review of Quantitative Finance and Accounting - We examine the impact of board characteristics on the speed of adjustment and the capital structure dynamics of firms in bank-based economies. Using... 相似文献
277.
We examine the role of financial development in economic growth in the former Communist countries of Central and Eastern Europe and the Commonwealth of Independent States during the first two decades since the beginning of transition. These countries, which had undeveloped financial systems under Communism, provide an interesting test of the relationship between financial development and growth. Our study is the broadest in terms of coverage and time period. We find that measures of financial market efficiency and competitiveness are more important than the size of the market in terms of promoting economic growth. 相似文献
278.
Do Women and Ethnic Minority Directors Influence Firm Value? Evidence from Post‐Apartheid South Africa 下载免费PDF全文
Previous studies on the value relevance of board gender and ethnic diversity have produced mixed results. This paper re‐examines this relationship using hand‐collected data of 245 South African listed firms over the period 2008–2013. We document a positive and significant effect of both board gender and ethnic diversity on firm value. We also find that the increase in firm value is greater when boards have three or more women directors. In contrast, ethnic minority directors contribute less to firm value when there are three or more on the board. Furthermore, we document that ethnicity has a concave relationship with firm value, but gender does not. We demonstrate that in better‐governed firms, ethnic diversity is more value relevant than gender diversity. Our results also suggest that financial crisis is associated with the propensity to restructure boards along gender and ethnicity. This paper sheds new light on the effect of board diversity in South African firms as the government increasingly pursues policies aimed at eradicating the effects of apartheid. Our results are robust after controlling for self‐selection and various forms of endogeneity. 相似文献