Urban air pollution in China: destination image and risk perceptions

Inbound tourist arrivals into China have been declining in recent years, possibly in response to increasing levels of urban air pollution. To examine Westerners’ contemporary views on China as a travel destination, with a particular focus on air pollution, this research surveyed 600 US and Australian residents. An online panel survey collected data on cognitive and affective destination image, cognitive and affective risk perceptions, intention to visit China and key demographic variables. The findings show that, while China's cognitive image attributes were perceived positively, potential travellers expressed negative views about travel risks in China in general and about air quality in particular. Importantly, feelings towards the risk of air quality had a significant negative impact on destination image as well as intention to visit China. The research contributes to theory by highlighting the importance of considering affective risk perceptions in destination image studies. While some market segments seemed less sensitive to air pollution than others, this paper concludes that unless China proactively addresses the problem of air pollution, for example by seeking to stimulate positive feelings, international arrivals may continue to be compromised.     

A study on the tourism practitioners＇ perception of tourism impact： a case study of Hainan,China

This study examines the urban population of tourism practitioners perceptions of economic, environmental, and social impacts on cultural, convention, and sport tourism may have in Haikou and Sanya. Hainan, China. The study uses a modified Urban Tourism Impact （UTI） to examine economic, environmental, and social perceived impacts. Analysis of the data includes testing three models of structural relationships between tourism impacts and support for development in each of the tourism market sub-divisions through a confirmatory factor analysis. The results of this study show that the positive economic impacts consistently exert influence on predicting support for tourism development in all three models. However; the social impacts play a greater explanatory role with all three market segment, the negative environmental impacts play a role in determining support for sport tourism only. Differences have been found with those with a higher education level in predicting support for cultural tourism, but not convention or sport tourism.     

Sexual Harassment in Hong Kong

ABSTRACT

Prudent restaurant managers and owners should be aware of new trends in their industry. One of the most recent trends or challenges that the restaurant industry is facing is that of sexual harassment lawsuits. As the cost of litigation and dollar amount of settlements increase substantially, restaurant managers and owners should take a proactive view at sexual harassment in Hong Kong from the perspective of their employees. Hong Kong today is no different than any other major city in the world with attorneys (Solicitors and Barristers) advertising on television and in newspapers, therefore managers and owners in the restaurant industry must realize the significance of a work environment free of sexual harassment. The purpose of this study was to investigate perceptions of restaurant employees in Hong Kong concerning sexual harassment.     

Determinants of smallholder farmers' perceptions of risk in the Eastern Highlands of Ethiopia

This paper reports findings from a study of 178 farm households from two contrasting areas in the Eastern Highlands of Ethiopia. It examines risk perceptions of smallholder farmers under varying contexts. The study utilized both qualitative and quantitative methods of data collection and analysis. It was hypothesized that human capital and household characteristics and orientation, access to resources, infrastructure, information and environmental factors influence perceptions of risks in different ways. Data reduction for independent variables was done by factor analysis (principal component extraction method). Factor analyses identified factors influencing smallholder farmers' perceptions of sources of risks. Logistic regression analyses were used to study the relationships of identified principal components to perceived frequencies of occurrences and consequences of various sources of risks. Logistic regression analyses revealed that asset endowments, locational settings and livelihood diversification strategies pursued determine smallholders' perceived risks. Key findings from the informal survey point out differentiation in perceptions of causes and sources of risks by different actors.     

Linking Ethics and Risk Management in Taxation: Evidence from an Exploratory Study in Ireland and the UK

Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics 7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age of numerous accounting and corporate scandals, such as the Enron débacle (Sikka and Hampton, Accounting Forum 29(3), 325–343, 2005). High-profile scandals serve to highlight the problems caused by differences in ethical judgement among accountants and tax practitioners and the issue of ethics has been brought publicly to the forefront of the profession. Nevertheless, the nature and dimension of ethical issues in tax practice have been largely unexplored (Erard, Journal of Public Economics 52(2), 163–197, 1993; Marshall et al., Journal of Business Ethics 17(12), 1265–1279, 1998; Frecknall Hughes, Unpublished PhD Thesis, The University of Leeds, 2002). This research aims to contribute to the debate on ethics in tax practice by reporting interview data on tax practitioners’ perceptions of ethics in the jurisdictions of Ireland and the United Kingdom and exploring the link or equation of ethics with risk management.     

The Media's Role in Influencing Perceptions of Housing Values and the Resulting Impact on the Macroeconomy

The housing market is a major component of the economy and persistent negative media reports can adversely affect perceptions and expectations of homeowners as to the value of their home. As a result, households reduce their expenditures and increase their savings in an effort to rebuild lost wealth. In the short run the economy suffers and the recession is magnified. This paper demonstrates, through an empirical study, how negative media reports regarding the deteriorating conditions of the national housing market affects what households feel their housing is worth.     

Deoxynivalenol (DON) in wheat: an example of weighing the pros and cons of food stuffs

A Committee of the Health Council of the Netherlands advised on deoxynivalenol (DON), a mycotoxin occurring in cereals. TDIs of 1.0 and 0.5?µg.kg_{body weight} ^?1.day^?1 have been based on mice and pig studies in which DON reduced growth. In 1999, the 50^th and 95^th percentiles of DON intake by 1‐4‐year‐old children were, respectively, 1.3 and 2.4?µg.kg_{body weight} ^?1.day^?1. The Committee considered: (i) TDI contains safety factors, (ii) a slightly reduced weight gain is not necessarily harmful, (iii) when growth rate is highest, children consume little or no wheat, and (iv) in real life, exposure varies, causing the effect to be smaller. The Committee concluded that an exposure that only incidentally exceeds—up to about five times—0.5?µg.kg_{body weight} ^?1.day^?1 very unlikely inhibits weight gain. More severe effects on immunity, fertility and the foetus may occur at intakes higher than 2.5µg.kg_{body weight} ^?1.day^?1. Nonetheless, toxin exposure should be kept as low as possible. The Committee advised to agriculturally reduce DON content; second one may exclude wheat with high DON content for human consumption. Limits of 500 and 100?µg/kg_wheat prevent exposure exceeding 1.5 and 0.5?µg.kg_{body weight} ^?1.day^?1, respectively. As wheat products are good sources of nutrients, the Committee advised against discouraging their consumption.     

College Students' Perceptions of a Smoking Ban in Restaurants and Bars

Abstract

This study investigates college students' perceptions of smoking bans and their knowledge of smoking bans implemented in a college town. A total of 180 college students enrolled in two hospitality management classes participated in the study. While the majority of students were strongly supportive of smoking bans in general, results of the study indicated that significant differences were found in smoking ban perceptions based on respondents' future employment segments. The length of residency also affects how much information respondents knew about implemented smoking ban regulations.     

流转税收入分配调节功能初探

流转税不仅是筹集财政收入的重要手段，而且还具有一定的收入分配调节功能。近几年来我国税收不断超收，流转税作为我国的主体税种在组织财政收入方面的作用发挥的比较好，但其在调节收入分配方面的作用却表现不足，导致流转税调节收入分配乏力的主要原因是现行的流转税设计存在一些问题，因此只有改革和完善现行流转税制，才能更好地发挥流转税的收入分配调节功能。     

Perceived Value of Mexican vs. US Products in Mexico,Venezuela and the United States

Abstract

With the advent of NAFTA and the liberalization of Latin American markets, Mexican firms have gained new strategic options, many of which revolve around exporting regionally or to the United States and Canada. The studies explore consumer reactions to Mexican products. The first study compares value perceptions of a cross-national sample of Mexican, US and Venezuelan respondents toward US and Mexican products. It also explores the moderating effects of product content and financial risk on value differentials. The second study, limited to Mexican and Venezuelan respondents, looks for evidence of a home country bias. While the strategy implications for Mexican products differ according to a product's level of content and financial risk, the studies indicate that inter-regional trade is a viable possibility.