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1.
R. J. Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s 下载免费PDF全文
This study examines the contribution of Raymond J. Chambers to the British inflation accounting debate in the early‐to‐mid 1970s, from the perspective of the reception of his book, Securities and Obscurities: A Case for Reform of the Law of Company Accounts, published in 1973. To structure the empirical narrative, drawing on previously unpublished documents from the R. J. Chambers Archives, we employ Czarniawska and Joerges’ ( 1996 ) notion of the ‘travel of ideas’, and Mumford’s ( 1979 ) observation of the existence of ‘inflation accounting debate cycles’. The result is a narrative that traces the environmental and material circumstances that led to Chambers’ book having a lesser impact on the British inflation debate than one would expect based on the international exposure of his ideas, his influence at the time, and the empirical rigour of his proposal. The purpose of this exercise is to assess how contextual factors, such as the choice of publisher, use of promotional material, and distribution methods, can be as (or more) important than the substance of the proposed ideas, arguments, and solutions. 相似文献
2.
本文针对大纵湖旅游度假区的资源现状和特色,从乡村旅游的体验角度,通过对乡村旅游客源市场的调查与动机分析,设计了乡村体验游的深度开发策略:乡土风情体验、乡村文化体验、乡村劳作体验、乡村娱乐休闲体验、乡村特色餐饮体验、乡村儿童素质教育体验和利用网络,加强游客之间、游客与度假区之间的深度联系。 相似文献
3.
休闲旅游--体验经济时代旅游发展的新趋势 总被引:3,自引:0,他引:3
休闲旅游是以休闲为目的的旅游,它是人们经历了“急行军”式的传统观光旅游之后的一种理性回归.休闲旅游以其丰富的文化内涵、显著的休闲性和深刻的体验性等特征,越来越受到人们的青睐.休闲旅游是休闲观念、体验经济对旅游产业和旅游活动的渗透和提升,是体验经济时代旅游发展的新趋势. 相似文献
4.
随着旅游业在我国国民经济中地位的不断提高及旅游业的快速发展,旅游从业人员的数量也要不断增加,旅行社业作为旅游业的主要板块,其从业人员的数量及质量都将对其行业的发展产生重大影响。本文主要借助科学的方法,在占有大量资料的基础上,从实证的角度对我国旅行社未来几年的从业人员的总量进行了预测分析,以为相关部门及院校提供有益的参考。 相似文献
5.
试论旅游服务接触质量 总被引:2,自引:0,他引:2
服务质量的改善可以提高生长率和减少成本,同时增加顾客忠诚、市场份额和企业总的利润。随着旅游业的全面发展,服务质量已经成为旅游企业竞争战略的重点,作为服务质量的决定因素之一的“服务接触”质量更是重中之重。本文通过服务接触质量探讨,着重论述了旅游企业如何提高旅游服务接触质量以实现顾客满意 相似文献
6.
旅行社是旅游产品设计、组织和销售的渠道商以及消费者之间的桥梁.旅行社对旅游业具有重要影响,旅行社之间的价格竞争日益严重,盈利率低。随着我国加入世贸组织,越来越多的外国旅行社进入我国、针对我国旅行社如何走出困境,本文从博弈角度分析旅行社的价格竞争及其对策。 相似文献
7.
Marine Protected Areas (MPAs) have been proposed in many countries as a means of conserving parts of the marine environment. In some cases, MPAs may also confer recreational benefits. In this paper, a travel cost model is used to estimate the non-market recreational benefits arising from the Lundy Island Marine Nature Reserve (MNR). The estimated mean consumer surplus for visiting Lundy was found to range from £359 to £574 per trip. The designation of No Take Zone (NTZ) has also contributed to higher consumer surplus values. This result provides a strong economic justification for the designation of MPAs for recreational as well as conservation purposes. 相似文献
8.
The purpose of this paper is to understand how Thomas Cook can turn Entrepreneurs into Intrapreneurs by: looking at the intrinsic and extrinsic motivators as well as the factors in a corporate environment that are conducive to, and act as barriers against entrepreneurial behaviour. A case study approach was adopted. Interviews were carried out with, amongst others, entrepreneurs and intrapreneurs in Thomas Cook.It was found that Entrepreneurs and Intrapreneurs have complementary skills, particularly in navigating a corporate political environment. With top level sponsorship and support, they achieve their goals by sometimes breaking rules. Connecting the Entrepreneurs and Intrapreneurs to engage with each other, and utilising their skills for bigger and wider challenges, provides development opportunities for both groups. Due to an embargo, the paper refers to research carried out in the late 2000's. 相似文献
9.
Travel motivation is prevalent in the tourism literature. Very few studies however have examined travel deterrents to visiting popular destinations. This study approaches from travel motivation understand why tourists do not visit regional destinations and from tourists’ background to identify who do not visit these destinations with a focus on well-known regional destinations in Australia. The results show that convenience to the destinations, timing, motivation and tourist attractions are the major deterrents, and the level of these deterrents is dependent upon some of the demographic background of tourists. The findings and implications conclude this paper. 相似文献
10.
旅游保险企业销售业绩不理想的一个主要原因,是不能很好地理解互补性营销资产管理的互补机理。旅游保险企业在组合渠道资产(互补性资产)时,如果原有服务质量(核心营销资产)比较薄弱,而新渠道资产需要对服务质量作出变革时,就不可以只组合进渠道资产而保持原有服务质量不变,否则只能达到次优甚至失败。中国旅游保险企业加强与互补体合作,就有可能获取后发营销竞争优势。 相似文献