The (mis)fit between the profile of internal auditors and internal audit activities

This study investigates whether there is a fit between the profile of internal auditors and the activities of the internal audit department (IAD). It also seeks to discover which type of internal auditors fit which type of internal audit (IA) activities. This is commonly referred to as the person-job (P-J) fit. Furthermore, this study investigates whether this (mis)fit is associated with the outsourcing/co-sourcing of IA activities and turnover within the IAD. Bringing strategic human resource management (SHRM) into IA can be considered as the key contribution of this paper. The results of this study are based on a questionnaire completed by 280 members of the Institute of Internal Auditors in Belgium. The results show that there is a fit between some characteristics of internal auditors working in an IAD and the activities of the IAD. The results also show that certain internal auditor characteristics fit with certain types of IA activities. However, the degree of fit varies. Furthermore, it was found that IADs that co-source/outsource were significantly more associated with a misfit between the profile of the internal auditors and the activities of the IAD, whereas a misfit was not significantly associated with a high turnover of internal auditors.     

Ethnocentric tendencies amongst arts audiences

• According to empirical research, the most regular consumers of art are well-to-do, well-educated members of the social elite who, as a socio-demographic group, would not be expected to exhibit ethnocentric tendencies. Yet, curators of arts institutions and art critics have long been concerned that ethnocentrism does exist amongst visitors to museums and art galleries. This paper reports the findings of a study that investigated the ethnocentric tendencies of arts audiences in Hungary (where, allegedly, individuals are more inclined to exhibit ethnocentric bias) and England (where the opposite is said to be true). The research examined whether ethnocentrism significantly impacted upon perceptions of artworks from (i) a visitor's own country, (ii) a culturally similar and (iii) a culturally dissimilar country. Intentions to attend art exhibitions featuring artists from these countries were then explored. The empirical analysis confirmed that individuals who exhibited ethnocentric tendencies did in fact overvalue the quality of artworks from their home country. Moreover, ethnocentrism within the Hungarian (but not the English) sample had a significant impact on intentions to visit particular types of exhibition.

Copyright © 2006 John Wiley & Sons, Ltd.     

Gender and Social Consumption

This article examines the relationship between the subordination of women, and the implications of this for female access to, and use of the facilities in public houses and hotels. More research is needed to identify the barriers to female consumption in hotels; the strategies women evolve to overcome these, and the hotel strategies necessary to accommodate female customers.     

Wege zwischen beruflicher und hochschulischer Bildung in den deutschsprachigen Ländern

Der neue europ?ische Regulierungsrahmen für Telekommunikation, der bis Mitte 2011 in deutsches Recht umgesetzt werden muss, bietet M?glichkeiten zur Neuausrichtung der Regulierungsziele. Die Autoren diskutieren in diesem Beitrag die M?glichkeiten und potentiellen Probleme der vorgeschlagenen Instrumente sowie weiterer politischer Initiativen der Bundesregierung und der Europ?ischen Kommission in Hinblick auf die ambitionierten Ziele einer fl?chendeckenden Versorgung mit schnellen Internetzug?ngen.     

The influence of artistically recreated nature on the image of tourist destinations: Lanzarote's art,cultural and tourism visitor centres and their links to sustainable tourism marketing

Can distinctive natural assets in tourist destinations be artistically recreated and used to improve destination image and attract more visitors? This paper analyses the formation of the tourist image based on artistically recreated local nature icons, and shows how those images can enhance the overall destination image. It focuses on the island of Lanzarote, a destination with its development based on promoting an environmental image founded on the creation of a network of multifunctional, high-quality art, culture and tourism centres exhibiting artistic recreation of its unique environmental assets. The methodology utilizes a questionnaire (n = 453) structural equations modelling approach in which the overall image of the destination is directly dependent on the image of the environmental conditions and indirectly influenced by the image of the artistically recreated centres. Results show that the destination's image is significantly grounded on the image of the art, culture and tourism centres using art based on Lanzarote's natural assets. They suggest that destinations have relevant opportunities to artistically enhance natural assets to improve their tourist image and marketing, that quality multi-functional visitor centres can be important within a sustainable tourism policy, and part of the emerging breadth of approaches taken by sustainable tourism marketing.     

Do social networking sites contribute for building brands? Evaluating the impact of users' participation on brand awareness and brand attitude

Social networking sites (SNSs) have attracted increasing attention from brands, which look at the platform as a privileged communication channel to reach their audiences. Despite their growing adoption, few research efforts have been devoted to evaluate SNSs' concrete implications for the brands. The current study addresses this opportunity, proposing a model that evaluates the impact of users' participation in SNSs on brand awareness and brand attitude, the two main pillars of brand knowledge. The study focuses on brand like pages in Facebook, the most used SNSs platform for brands. An online quantitative survey with brand like page users of leading brands in Facebook was implemented. Confirmatory factor analysis was used to estimate the measurement model and structural equation modelling was used to test the proposed research hypotheses. The results identify a significant, positive and direct impact of users' participation on brand awareness. Brand attitude also substantially benefits from users' participation, but this relationship is mediated by brand awareness. The findings help to validate SNSs' significant role on building brand knowledge and to position users' participation at the core of brands' SNSs objectives. Furthermore, the study provides a practical research framework, easily adapted for monitoring purposes and managerial guidance. Future research directions are discussed.     

Corporate responsibility and corporate personhood

In this paper, I consider the claim that a corporation cannot be held to be morally responsible unless it is a person. First, I argue that this claim is ambigious. Person flags three different but related notions: metaphysical person, moral agent, moral person. I argue that, though one can make the claim that corporates are metaphysical persons, this claim is only marginally relevant to the question of corporate moral responsibility. The central question which must be answered in discussions of corporate moral responsibility is whether corporations are moral agents or moral persons. I argue that, though we can make a case for saying corporations are moral agents, they are not moral persons, and hence, we can hold them responsible. In addition, we need not treat them the way we would be obligated to treat a moral person; we needn't have the same scruples about holding a corporation morally responsible as we would a moral person. Rita C. Manning is Lecturer at California State College, San Bernardino. She has published in Southern Journal of Philosophy and in Informal Logic.