Development of advanced tourism studies in Holland

Bodewes, Theo, Development of Advanced Tourism Studies in Holland. Annals of Tourism Research 1981, VIII(1):35–51. The entry of tourism studies into the field of advanced education is often a difficult process. Theory and practice sometimes serve conflicting interests. In the Netherlands an option has been taken for a theoretical, multi-disciplinary approach with links to the field of practice. Within this framework, tourism is indissolubly connected with leisure and recreation, leisure being the core of studies. This implies that the universities should educate leisure economists, leisure sociologists, etc., and that advanced professional educational institutions should educate leisure experts. This paper discusses whether the problems and solutions in the Netherlands are recognizable and/or useful abroad, and whether one institution can learn from the experiences of others.     

厚朴林和杜仲林间作玉米与大豆系统的土地利用率研究

研究土地利用率的核心意义,原于其能够缓解土地资源禀赋稀缺的现状;发展厚朴林和杜仲林间作玉米与大豆系统可以提高土地利用率,促进林农集约经营,有效保护生物多样性,促进中药材产业发展,增加农民的经济收益,推动社会主义新农村建设。     

罐存藤椒油全年品质变化规律的研究

通过测定储存在涂防晒涂料罐体中的藤椒油感官、酸值和过氧化值等指标,掌握存油品质变化规律。结果表明:藤椒油储存过程中香麻味先逐步减弱后麻度开始降低,麻度降低的过程中酸值、过氧化值升高,在1 a罐存期内各项检测指标均符合《绿色食品调味油》(NY/T2111-2011)标准中规定。     

Validating the international tourist role scale

This study was designed to validate the international tourist role scale and the three dimensions it revealed. The purpose of this attitudinal scale was to measure the tourist role typology. United States adult outbound tourists flying with 11 major airlines returned useful questionnaires. This study validated the role scale as a reliable one that properly identified three conceptual dimensions of international tourist typology and successfully provided measures of tourists’ novelty-seeking preferences on the three dimensions. The study demonstrated, however, that the scale would measure the novelty-seeking preferences of international tourists more effectively if it were supplemented by other measures.     

黑龙江省刺龙牙资源的开发利用研究

对黑龙江刺龙牙资源的开发价值和开发途径进行研讨,并提出可行措施。     

When Power Hurts: Task‐dependent Resource Control Creates Temporary Discomfort that Motivates Helping Behaviour

This study investigated why workers in a position of power are motivated to help their dependent co‐workers. Previous research has assumed that powerful workers would experience increased behavioural approach and disinhibition, leading to selfishness and lower levels of help. However, this assumption fails to explain the helping behaviour often observed at work. In this study, 563 participants were placed in situations of power across three experiments, which measured helpfulness, discomfort, and behavioural approach and inhibition. The results suggest that power creates psychological discomfort, which mediates helping behaviour. Providing help reduced feelings of discomfort. This study helps reconcile previous mixed findings when applying power theories to work situations, and tested a new discomfort‐reduction explanation for helping behaviour. Copyright © 2018 ASAC. Published by John Wiley & Sons, Ltd.     

Tourism at Khajuraho an Indian enigma?

The Hindu temple complex at Khajuraho in central India has become a major tourist site for Indians and international tourists only in the past twenty years. Built as a court nearly a thousand years ago, but abandoned two centuries later, Khajuraho remained a minor pilgrimage site into the present century. The distinctive features of Khajuraho include thousands of explicitly sexual relief carvings, much publicized throughout India. Westerners are direct in their examination of these features, which remain problematic to the majority of Indian tourists. In contemporary puritanical India, where journals and movies are highly censored, Khajuraho offers an opportunity for the loosening of such rules with highly philosophical efforts to “explain away” such “obscenities.” Yet communitas is incomplete: women are discouraged from close examination of the depictions, and men fail to communicate with their families about their content.     

The Use of Management Accounting Techniques by Small and Medium‐Sized Enterprises: A Field Study of Canadian and Australian Practice

Small and medium‐sized enterprises (SMEs) represent a large and important part of developed economies. However, little is known about the extent to which SMEs use contemporary management accounting (MA) techniques such as costing systems, budgets, responsibility center reporting, and analysis for decision making. To address this gap in the literature, we conducted in‐depth field interviews at 22 SMEs to: (1) determine the extent to which common MA techniques and tools are being used by SMEs; and (2) explore the underlying reasons why specific MA techniques are not being used. We find that of the 19 common MA techniques covered in our interviews, a very small number are moderately or highly used by our respondent companies. Moreover, we find that manufacturing companies in our study are more likely to use a broader set of techniques such as costing systems, operating budgets, and variance analysis and that smaller, early‐stage SMEs are the lightest users of MA tools overall. We identify three main factors affecting the adoption and use of MA techniques: (1) the perceived decision‐usefulness of the technique; (2) the complexity of the SMEs’ operating environment; and (3) the age of the SME. We discuss the contributions of our study and its potential implications for MA educators, developers of professional education programs, designers of SME control systems, and textbook authors.     

Collaborating with Competitors: How Do Small Firm Accounting Associations and Networks Successfully Manage Coopetitive Tensions?*

The “coopetition” paradox exists when two or more organizations are simultaneously involved in cooperative and competitive interactions. In the accounting industry, small firms encounter coopetition when they align themselves with other independent firms to form accounting associations and networks (AANs). AANs are a type of interorganizational relationship (IOR) that provide opportunities for member firms to collaborate by sharing important resources such as expertise, best practices, and manpower. However, member firms also compete in the marketplace for clients and human capital, which incentivizes uncooperative and opportunistic behavior. If managed inadequately, coopetitive tensions can significantly hamper AAN benefits and may lead to IOR failure. Given the considerable longevity of AANs, we interview 42 high‐level accounting professionals to understand AANs' apparent successful management of these tensions. Leveraging coopetition and IOR theory, our analysis suggests that transactional mechanisms (contractual agreements, organizational structure, selection/monitoring processes) and relational mechanisms (trust, social ties, reciprocity) play key roles in encouraging healthy cooperation and competition among member firms. One of our main conclusions is that these mechanisms contribute to AAN success because they are leveraged comprehensively across each IOR life cycle phase, and they are mutually reinforcing, with transactional mechanisms providing the foundation to inspire confidence and encourage the development of relational mechanisms. Our research enriches existing accounting and coopetition literature, provides a new perspective for AANs, and responds to calls to understand key factors of IOR success.