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821.
Despite numerous articles detailing the consequences of tourism, one's understanding of the conflict caused by tourism development is limited. This paper attempts to identify generalizable features of the tourism development debate in the United States through the use of a locational conflict framework. A typology of tourism development was created using content analysis of newspaper articles that described conflict over tourism related land use changes. The results of the analysis indicate that the number of tourism development conflict incidents and the issues involved in these incidents varied substantially across the United States. Analysis also indicates that the participants involved in the conflicts aligned themselves into different coalitions, depending upon the particular issue. This suggests that the particular tourism development issue is the most important variable affecting generalizations about tourism development conflict. 相似文献
822.
Simon S. Milne 《Annals of Tourism Research》1987,14(4)
A modified version of the Archer tourism multiplier model is used to derive differential multipliers, at both the sectoral and firm scale, for the Cook Islands tourist industry and ancillary sectors. Firm level analysis is shown to be necessary if factors of industrial organization, such as size and ownership characteristics, are not to be overlooked. The results reveal that smaller, locally owned establishments generate more local income, employment, and gross government revenue than their larger, overseas controlled counterparts. The model is shown to be a highly suitable surrogate for conventional input-output models, which, due to factors such as cost and lack of data, cannot always be used in small nations or regions to develop a data base suitable for the planning of tourist development. 相似文献
823.
The objective of this article is to revisit the literature on Big‐N audit fee premiums in the municipal setting using a methodology that controls for self‐selection bias. Because auditor choices can be predicted based on certain client characteristics, using standard one‐stage ordinary least squares regressions to draw inferences about the presence or absence of such a premium in the extant public‐sector audit fee studies may not be appropriate. Results indicate that, after controlling for a self‐selection bias, Big‐6 (non‐Big‐6) municipal clients on average pay a fee premium, compared to the case if they were to retain a non‐Big‐6 (Big‐6) auditor. Results continue to hold when we conduct further analyses on a subset of municipalities with access to both Big‐6 and non‐Big‐6 auditors in a local market defined by a 60‐km radius, rather than over a province‐wide audit market. The existence of non‐Big‐6 audit fee premiums has not been documented previously in the private‐ or public‐sector audit fee literature. We surmise that it may be caused by the dominance (79.4 percent) of non‐Big‐6 auditors in the Ontario municipal market, compared to most private‐sector audit markets where their market share generally does not exceed 20 percent. The strong market position of non‐Big‐6 firms in turn may have allowed these auditors to command a fee premium for the subset of municipalities that self‐selects to be audited by them. An implication from our study is that Ontario municipalities often choose to be audited by more costly auditors, even though they could have paid lower audit fees by switching to an alternative auditor type. These results do not support those reported by Chaney et al. (2004) , who find that U.K. private firms are audited by the least costly auditor type. The conflicting findings may be attributable to the fact that the Ontario municipal audit market is subject to regulation by not just the audit profession but also the Ontario government and that, unlike business corporations, municipalities receive funding from provincial governments to fulfil much of their financial requirements. Thus, municipal clients may be relatively more willing to accept higher audit fees provided their chosen auditor (or auditor type) matches their needs. 相似文献
824.
A. Rashad Abdel‐Khalik 《Accounting Perspectives》2010,9(4):253-269
Current standards define fair value as the market price at which an asset could be sold or a liability could be settled in the normal course of business. Setting aside measurement issues, assessing the relevance of exit values has intensified in recent years as fair value becomes a pervasive component of accounting regulation. The current debate about accounting measurement is framed in terms of making a choice between fair value and historical cost. In this article I argue that this is not a correct framing of the issues; knowledge of fair value alone cannot help investors to evaluate stewardship, because they would not know how much resources the management had sacrificed to obtain that fair value. To properly evaluate stewardship, investors need both types of information, historical cost and fair value.Using this information, a rate‐of‐return‐like index of stewardship quality is proposed. This commentary concludes with a statement about three significant drawbacks of relying solely on fair value accounting. 相似文献
825.
Stratification of Skewed Populations: A Comparison of Optimisation‐based versus Approximate Methods
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Survey statisticians use either approximate or optimisation‐based methods to stratify finite populations. Examples of the former are the cumrootf (Dalenius & Hodges, 1957 ) and geometric (Gunning & Horgan, 2004 ) methods, while examples of the latter are Sethi ( 1963 ) and Kozak ( 2004 ) algorithms. The approximate procedures result in inflexible stratum boundaries; this lack of flexibility results in non‐optimal boundaries. On the other hand, optimisation‐based methods provide stratum boundaries that can simultaneously account for (i) a chosen allocation scheme, (ii) overall sample size or required reliability of the estimator of a studied parameter and (iii) presence or absence of a take‐all stratum. Given these additional conditions, optimisation‐based methods will result in optimal boundaries. The only disadvantage of these methods is their complexity. However, in the second decade of 21st century, this complexity does not actually pose a problem. We illustrate how these two groups of methods differ by comparing their efficiency for two artificial populations and a real population. Our final point is that statistical offices should prefer optimisation‐based over approximate stratification methods; such a decision will help them either save much public money or, if funds are already allocated to a survey, result in more precise estimates of national statistics. 相似文献
826.
This paper analyzes the present state of tourism in Bhutan and considers the prospects for the development of ecotourism. Empirical surveys of tour operators and foreign tourists indicate that visitors interested in the natural beauty of the Himalayan kingdom stay longer than those who come to experience its culture. By attracting younger tourists, ecotourism could contribute to the goals of Gross National Happiness. The majority of tourists and tour operators are in favor of ecotourism activities that might benefit local rural communities. The prerequisite for a substantial promotion of ecotourism would be changes in the Bhutanese tourism policy to encourage the diversification of tourism products. 相似文献
827.
Integrated rural tourism:: Concepts and Practice 总被引:2,自引:0,他引:2
A model of integrated rural tourism, which took account of the various resources (cultural, social, environmental, economic), their use, and the role of pertinent stakeholders, was developed to explore effective methods of promoting tourism as part of a rural development strategy. “Strategic fit” was used to assess the effectiveness of the model in adding value locally in the context of an established tourism area in western Ireland. The model reveals considerable robustness in identifying features that promote the adding of value in a holistic way and in identifying the pertinent stakeholders and issues that require attention to meet objectives more effectively. 相似文献
828.
Selected ecotourism, adventure, fishing, cruiseline, and golf operators were studied in an effort to determine possible ethical differences among them as distinct groups. Through the implementation of a multidimensional ethics scale, the resulting data illustrate that ecotourism operators were in fact more ethical than their counterparts in the other groups. This became apparent on the basis of analyzing their responses to ethical economic, social, and ecological issues outlined in three scenarios. The paper examines the influence of education, organizational size, and the use of codes of ethics in day-to-day business operation and practice to help explain the differences that exist among the participating groups. 相似文献
829.
In this article we extend the work of Loebbecke et al. (1989 ) and illustrate the use of an evidential reasoning approach for developing fraud risk analysis models under the Bayesian framework. New formulations facilitating fraud risk assessments are needed because decision tree approaches previously used to develop analytical models are not appropriate in complex situations involving several interrelated variables. To demonstrate the evidential reasoning approach, a fraud risk assessment formula is derived and illustrated. The fraud risk formula captures the impact of the presence or absence of and interrelationships between the three ‘fraud triangle’ risk factors: Incentives, Attitude and Opportunities. The formula includes the impact of risks and controls related to these three fraud risk factors as well as the impact of forensic audit procedures and relevant analytical and other procedures that provide evidence for the presence or absence of fraud. This formula may be used in audit practice both to help plan the audit and to assess fraud risk sequentially as audit evidence is obtained. 相似文献
830.