Attitude toward business environment of auditing,corporate governance and balance between auditing and marketing

The aim of this study was to evaluate the attitude of Iranian auditors toward balance between auditing and marketing with respect to two important components of audit process such as business environment of auditing and corporate governance. The analysis is based on survey data from 257 respondents. To achieve the research aims, we specified four hypotheses based on social theories. The results of this study show that the auditors having positive attitude toward marketing and those who consider it as significant are able, to a large extent, balance spent time for inherent auditing tasks and marketing activities. In addition, the results show that an increase by a unit for the attitude toward business environment results in 0.489 unit increase in attitude toward balance of time spent on marketing and auditing activities, of which 0.396 is direct impact and 0.093 is indirect impact.     

El efecto fin de mes en los principales mercados accionarios latinoamericanos

In equity markets, it is common to find calendar anomalies, which have been the subject of several studies in recent decades, even some of them showing that over time these anomalies have disappeared. In this context, this paper analyzes one of these anomalies, the end-of-the-month effect, in both return and volatility in six Latin American stock markets, namely Brazil, Mexico, Chile, Colombia, Peru and Argentina during the period of 1993-2011. The importance of the evidence for the existence of this anomaly is to allow testing whether the effect has been disappearing over time. The findings of this research show the existence of positive abnormal returns and abnormal volatilities on days associated with the change of months for most of the countries under analysis. This research was performed according to three different periods defined in the literature to analyze the impact of the end-of-the-month effect. This research not only examines the key indexes of each market, but also the individual stocks of each, giving a much larger and demanding sample, which can lead to better conclusions about the existence of the phenomenon. Also, the transaction volume analysis is included to validate some hypotheses related with the high cash flow in the turn-of-month period.     

独白之颂歌 心灵之咏叹——咏叹调《像天使一样美丽》演唱解析

文章对歌剧《唐.帕斯夸莱》的剧情、角色及人物性格进行论述,并从呼吸、声区、声音、吐字等方面对这首咏叹调的歌唱技巧予以解析。     

Towards a geography of tourism

This paper traces the development of geographical interest in tourism during the past half century and examines the range and scope of the geography of tourism. The available literature is reviewed and suggestions are made regarding possible research aveneus and theoretical developments. Six major areas of interest are identified: spatial aspects of supply, spatial aspects of demand, the geography of resorts, patterns of movements and flows, the impact of tourism, and models of tourist space. Through an emphasis on spatial interaction an attempt is made to provide some cohesion and synthesis for this body of knowledge which constitutes the basis of the geography of tourism.     

Tourism in Tropical Africa A review of literature in English and research agenda

Literature on tourism in tropical Africa is reviewed to indicate the current and future roles of tourism in tropical African countries. Attention is then directed to research issues whose investigation may lead to the development of guidelines for the extension, regulation, and management of tourism. These issues are arranged under the following headings: inventory, demand, types of tourism, economic impacts, socio-cultural impacts, environmental impacts, infrastructure, regional patterns, international cooperation, and tourism futures.     

Values as determinants of motivation: Tourism and other career choices

Neuman, Yoram, Abraham Pizam and Arie Reichel, Values as Determinants of Motivation: Tourism and Other Career Choices. Annals of Tourism Research 1980, VII (3): 428–442. This study examined the predictive validity of work values in explaining motivational patterns of three groups of career preparation differing in their occupational specificity: Tourism/Hospitality, Management, and Liberal Arts. It was found that the higher the occupational specificity of a career preparation the higher is the predictive validity of work values in explaining work motivations. As predicted, the best relationships between values and motivation was found in the maximally specified occupation, namely: tourism/hospitality students, followed by management students with the liberal arts students — the most flexible occupational group — having the lowest relationship between values and motivation. The implications of the findings for employee selection and motivation prediction in the tourism/hospitality industry are discussed.     

Personal perception and community speculation: A British resort in the 19th century

The paper presents a case history of the origin and early development of what later became a major UK seaside resort. Weston-super-Mare. Early developers were faced with considerable environmental difficulties, and by using a variety of contemporary documentary sources the paper considers how the problems were overcome within the context of both developers' and early visitors' perceptions, and of the regional market for tourism in the early nineteenth century. The reaction of the existing local community to development potential is also considered, and more general conclusions are reached on the nature of resort development in the nineteenth century.     

The ideology of class and tourism confronting the discourse of advertising

Starting from Baudrillard's analysis of the ideological character inherent in all consumption, touristic consumption, for many reasons ,has a special place in this social semantic. Here, advertising plays an important if not essential role because tourism is a product consumed outside of normal time and daily social space. Therefore the social semantic asserts itselfless through the product itself than through its representation: the discourse of advertising. But advertising discourse is plural, each form having its own ideology, competing with others. Behind the commercial competition lies a competition of social classes, but with a new typology, no longer based on the capital/favor relationship. Four ideological models are analyzed and illustrated with their advertising messages: the traditional model, the clerical/executive model, the youth model, and the “intellectual class” model.     

Market shares analysis: The Case of French Tourism Demand

This paper examines the magnitudes and determinants of changes in destinations’ shares of a major tourist origin market. The Almost Ideal Demand System model is used to quantify the responsiveness of French tourism demand in Italy, Spain, and the United Kingdom to changes in relative prices, exchange rates, tourists’ expenditure budget, and external events. The results indicate that effective price competitiveness is a key variable driving changes in market shares. Policymakers who wish to maintain their shares of the French market should pay particular attention to tourism pricing policies, as well as to improving the tourism offer.     

Traditions of sustainability in tourism studies

As sustainability has become an important policy issue in tourism, it is arousing growing discussion and criticism, and an increasing need to understand the nature of the limits of growth. This paper analyzes how these limits are approached and evaluated in discussions on a local scale. The purpose is to recognize that behind the different understandings of them lie distinct traditions that are different in their focuses. These are referred to as resource-, activity-, and community-based traditions of sustainability. Further, the relationship between sustainable tourism and sustainable development is critically discussed.