Economic and social correlates of handicraft selling in Tonga

Although tourism has stimulated employment opportunities in many Pacific island nations, some scholars argue that it has been at the expense of individual pride, cultural values and traditional occupations. Few scholars, however, have investigated whether such traditional occupations are actually available to all segments of contemporary Pacific island populations. Detailed examination of the economic options and activities of itinerant handicraft sellers in Tonga suggests that overpopulation and land shortages severely restrict participation in traditional occupations. Handicraft selling is consequently viewed by many Tongans as an immediate source of much needed cash, having low costs for the producer and providing freedom to participate in other socioeconomic and village activities.     

The anthropology of tourism

This paper considers some of the issues in the anthropology of modern tourism, emphasizing comparative and dynamic perspectives. Building on the works of MacCannell, V. Turner, and E. Cohen, the relations of tourism to ritual, play, and pilgrimage are considered. Two kinds of tourism are identified: periodic or annual vacations, paralleling cyclical rites of intensification, and arduous, self-testing tourism, paralleling rites of passage. The relation of tourism to class, life style, and cultural change are examined, focusing on the factors; discretionary income, cultural self-confidence, and socio-symbolic reversals. The paper concludes with an examination of research methodology and suggests important avenues for further research, including studies of non-Western tourism, of tourism in relation to such institutions as museums, festivals, and theme parks, and of individual biographical recreational and tourist growth patterns.     

Information Asymmetry and Voluntary SFAS 157 Fair Value Disclosures by Bank Holding Companies During the 2007 Financial Crisis

We hand‐collect SFAS 157 voluntary fair value disclosures of 18 bank holding companies. The SEC's Division of Corporate Finance likely targeted these entities in 2008 through their “Dear CFO” letters in which they requested specific, additional disclosure items. We collect disclosures that match the SEC recommendations and create eight common factor disclosure variables to examine the effect of such disclosures on information asymmetry. We find that disclosure variables about the use of broker quotes or prices from pricing services and the use of market indices and illiquidity adjustments are related to lower information asymmetry. However, disclosure variables about valuation techniques and asset‐backed securities are related to greater information asymmetry. We also document that disclosure complexity, and disclosure tone (uncertainty and litigious) is related to greater information asymmetry. These findings are consistent with criticism that corporate disclosures are voluminous; management may obfuscate unfavorable information which in turn increases market participants’ assessment of uncertainty associated with the fair value measures. We caveat that the setting of the financial crisis and a small sample size may limit the ability to generalize these inferences to other time periods or other financial firms.     

浅析《黑暗的左手》中的道家思想与雌雄同体

厄休拉·勒奎恩是美国著名的女作家,她的作品尤其以科幻闻名,曾经得过雨果奖和星云奖。勒奎恩深受老子的道家思想的影响,其作品中大都饱含道家思想。《黑暗的左手》是其代表作,因此,分析其中的道家思想以及其中的雌雄同体对现实的影响就是必要的了。     

Outside Directors,Litigation Environment,and Management Earnings Forecasts

This study examines whether outside directors factor in litigation costs for the firm while monitoring optimal disclosure policy. It investigates the association of management earnings forecast disclosure and the proportion of outside directors across two regimes with unequal litigation costs, the United States and Canada. I find that the positive association between forecast frequency/ precision and the proportion of outside directors is stronger in Canada. This suggests that outside directors are more likely to encourage disclosure in less litigious Canada. I also find that firm‐level governance mechanisms such as outside directors and country‐level litigation environment act as governance substitutes in determining unbiased forecasts. Specifically, the negative association between forecast bias and the proportion of outside directors is stronger in Canada. I also revisit the effect of legal regime on forecast disclosure in a non‐U.S. context. Recent legislation has increased the likelihood of class‐action lawsuits in Canada. The passage of these laws has decreased the precision in forecasts by Canadian firms.     

Is “getting started” an effective way for people to overcome the depletion effect?

Whereas most research on depletion focuses on its effect on the overall performance of a subsequent task requiring self‐control, we examine the effect of depletion on self‐control after performance has begun. Across different manipulations of depletion and using different measures of self‐control (e.g., overriding an automatic behavioural tendency, enduring on a physically demanding task, and making healthy consumption choices), the results of three studies show that when self‐control has been initiated, the effect of depletion has little influence on subsequent behaviour also requiring self‐control: in other words, “getting started” on a self‐control task attenuates the depletion effect. The results also show that the way in which self‐control starts—that is, whether people choose to regulate, or whether this choice is forced—appears irrelevant. This research clarifies an effective way to facilitate self‐control after depletion, while providing a better understanding of the process underlying depletion. Copyright © 2015 ASAC. Published by John Wiley & Sons, Ltd.     

New cross-proposal entrepreneurship and innovation in educational programs in third level (tertiary) education

Capitalism has promoted and requires the growing knowledge of entrepreneurs, creative people who have the ability to solve problems in the form of innovation. The types of enterprises they create can be social, public and private. By creating an enterprising company new products and new production methods can be introduced, new markets are open, new sources of raw materials and inputs are developed and new market structures in an industry are created. Entrepreneurship can be taught, the question is how to do it. Teaching entrepreneurship should go beyond the business plan. It proposes a form that overcomes the mistakes found by the author in two research studies in 2008 and 2014 in the programs of management in Bogotá.     

Organizing a precarious black box: An actor‐network account of the Atlantic Schools of Business, 1980–2006

There is a growing use of actor‐network theory (ANT) throughout management and organization studies. While earlier ANT research used ethnography to “follow the actors” in the production of organization/knowledge, more recent studies use archival sources to examine developments over time. We extend the latter approach using qualitative social network analysis (SNA) and apply this to a case study of the Atlantic Schools of Business (ASB). Our contribution is two‐fold: first, through an examination of actors in the ASB networking processes over 26 years, we demonstrate how the seemingly stable surface of an organization can hide the precariousness of organizing; second, we reveal the potential fusion of ANT with SNA as a method for dealing with large qualitative datasets over long periods of time. Copyright © 2015 ASAC. Published by John Wiley & Sons, Ltd.     

Propuesta de un modelo de medición de la competitividad mediante análisis factorial

This article presents a proposal of a model to measure competitiveness at the three geographical levels simultaneously: country, states, and municipalities by using a multivariate factor analysis resulting in the identification of five factors, seven subfactors and thirty variables used to measure and to present the results of an empirical study of several entities: the country, the state of Sonora and nine municipalities that represent 80% of the population and 80% of its Total Gross Production (PBT). The results show that the municipality of Hermosillo was the most competitive in 2010.