Indonesian national parks: Understanding Leisure Users

The behavior and perceptions of users of protected areas in Indonesia are affected by cognitive interpretations of nature. While Westerners are influenced by historico-philosophical constructions of wilderness of a biocentric derivation and demonstrate behavior on a knowledge-seeking/active nexus, Indonesians and other Asians share more anthropocentric/recreational attitudes, tempered with collectivist societal values. A study in Bromo Tengger Semeru National Park illustrated these differences. Conclusions are that leisure provision in protected areas in South East Asia requires stronger contextualization, an alternative one, and better market awareness if the economic and conservation benefits of tourism are to be maximized.     

Transport infrastructure and tourism development

This paper investigates the significance of transport infrastructure as a factor in destination development, showing it to be part of the classical demand for international tourism functions. An application involving the island of Mauritius is presented, whereby total tourist arrivals are modeled. The findings show that tourists from Europe/America and Asia are particularly sensitive to the island’s transport infrastructure. Those from Europe/America are also sensitive to its nontransport infrastructure. Both types of infrastructure, as well as income of tourists, distance, and relative prices are important ingredients in their own respect in the tourism demand equation. Mauritius is an expanding destination, with the European and American markets being most promising.     

The Israeli XBRL Adoption Experience

eXtensible Business Reporting Language (XBRL) is a language for the electronic communication of business and financial data which is revolutionizing business reporting around the world. It is a tool to bridge potential language barriers and unify financial reporting. This has appeal to foreign investors, among others, who can rely on information in XBRL‐tagged financial reports to make investment decisions without having to translate financial statements from local language. In 2008, Israel required most public companies to adopt International Financial Reporting Standards (IFRS) for financial reporting and to use XBRL‐tagged reporting format, as part of an aggressive effort to make its capital markets more transparent and attractive for foreign investors. In this paper, we study all Israeli public companies and analyze the accuracy and reliability of their XBRL‐tagged financial statements that are available on MAGNA, the Israel Securities Authority's electronic system. We describe the process by which the XBRL‐based data were collected and reported. We document, categorize, and analyze deficiencies in the XBRL‐tagged filings, and inconsistencies between them and the Hebrew‐based annual reports. We observe pervasive data entry errors resulting in inaccurate XBRL‐generated financial reports, which went undetected for over one year. Further, first year XBRL reporting (in conjunction with IFRS adoption) did not increase foreign investment in the Israeli capital markets. This analysis allows us to better understand the benefits and challenges of the adoption of XBRL.     

基于相干对消的噪声子空间自适应估计

MUSIC算法的运算量主要集中在特征值分解和空间谱的搜索两部分,为避免进行特征 值分解,将相干信号自适应对消的思想用于噪声子空间的估计。由于阵元输出信号完全相干 ,视一个阵元输出为参考信号,其它阵元输出能够完全对其进行对消,得到的系数矩阵作为 噪声子空间的估计。基于LMS算法,给出了算法的矩阵形式,得到的噪声子空间估计算法的 运算量大大降低,且以迭代的方式进行,适合应用于运动信号源的跟踪,在阵元数较大时能 很好地逼近MUSIC算法性能。为减少空间谱搜索过程的计算量,对搜索过程先用系数矩阵的 一列进行搜索,然后采用其它列对搜索峰值进行验证。仿真结果显示算法具有很好的空间谱 估计性能和DOA跟踪性能。     

Executive Turnover,Gender, And Earnings Management: An Exploratory Analysis

This paper examines the relationship between the Chief Financial Officer (CFO) turnover and earnings management. Based on cross‐sectional panel regressions on a three‐year sample of the Standard & Poor's (S&P) 1500 firms, the following findings are reported: (1) CFO turnover is accompanied by income‐decreasing earnings management; (2) discretionary accruals tend to become more negative when a male CFO is replaced by a female; (3) earnings management increases income if the outgoing CFO is a female and the incoming is a male and in the case of male–male CFO changes. Overall, these results indicate that the firms who hire a female CFO after a male tend to shift toward more conservative financial reporting practices.     

Les effets du gel d'une caisse de retraite sur la performance et le risque des entreprises

This study considers the effect of freezing defined benefit pension funds on shareholder risk and returns. The conditional models used in this study directly assess the effects of a pension fund freeze on returns and on systematic and residual risk. While pension fund freezes do not significantly affect performance or systematic risk, they do significantly reduce short‐term residual risk. Pension fund freezes therefore do not generally present significant financial advantages to shareholders. Only shareholders of funds in crisis would benefit from significant systematic risk reductions. Copyright © 2015 ASAC. Published by John Wiley & Sons, Ltd.     

Managing critical success factors for IS implementation: A stakeholder engagement and control perspective

Enterprise information systems (IS) implementation is often part of an organization's strategic IT initiatives and requires a large investment of organizational resources, yet may fail due to inadequate management of critical success factors (CSF). Using a revelatory case study of a multi‐partner COTS implementation process by a large Canadian government organization, this research investigates successful management of CSF through optimal stakeholder engagement and a balancing of control configurations. This research identifies four distinct project orientations related to stakeholder engagements—strategic, responsibility, harmony, and persuasion—that can be of significant value in managing CSF and other challenges during implementation and post‐implementation phases. In addition to the identification of a need for control balancing in a multi‐partner IS implementation, three key drivers responsible for triggering control balancing are identified: (a) shared understanding, (b) negative anticipation, and (c) deviation of expectations. Copyright © 2017 ASAC. Published by John Wiley & Sons, Ltd.     

Privacy in Doubt: An Empirical Investigation of Canadians' Knowledge of Corporate Data Collection and Usage Practices

We investigate Canadians' level of awareness of the ways in which businesses collect and use their data via existing and emerging technologies, including facial and voice recognition, mobile location tracking and the Internet of Things. In a survey of 1,005 Canadians, we found that many respondents are ill informed about how their data are being collected and used. Such low awareness of data practices is partially explained by the shortcomings of the “privacy notice.” We suggest further research into alternative methods of informing Canadians about corporate data practices and of enhancing individuals' control of private data in today's increasingly connected and mobile world. Copyright © 2018 ASAC. Published by John Wiley & Sons, Ltd.     

Halifax Henna: The Art of Manageable Growth*

This case explores the dilemma many young women face when they begin a family: juggling a full‐time job as a young Chartered Professional Accountant (CPA) with a government job, continuing to grow a small business as a henna artist, and caring for a new baby. Even before the arrival of the first child, the combination of continuing to do both jobs was not sustainable. The case provides information to enable students to assess the financial health of a small business and provides a recommendation to the owner. In addition, information regarding paying childcare costs while continuing with a government job provides a realistic comparison for students. Often students jump to the money, which is currently in her accounting job, and forget that passion, dreams, and objectives for work–life balance, although earning less at the moment due to the part‐time nature, may be the best way forward.     

The Political Sociology of Jordan: An Analysis for the Map of Gains and Pains

Abstract

Since the late 1980s and early 1990s, Jor dan has ex pe ri-enced sig nif i cant eco nomic and po lit i cal de vel op ments. These in cluded ef forts to re form and open up the econ omy and pri vat ize pub lic sec tor en ter prises. Re forms have been oc cur ring un der the aus pices of the In ter-na tional Mon e tary Fund and the World Bank. Jor dan has also re cently signed an As so ci a tion Agree ment with the EU, Free Trade Area with the USA and joined the World Trade Or ga ni za tion to but tress its plans of ‘glob al iz ing Jor dan.’ There is a strong feel ing in side Jor dan that many of these re forms, agree ments and ac ces sions have been hasty, car ried out with out study ing their full im pli ca tions and with out pre par ing Jor da ni-ans for them. This pa per sheds some light on the main fears be hind these feel ings.