Involvement and opinion leadership in tourism

Nature-based tourism, science tourism, and ecotourism are some of the emerging and growing trends in special-interest tourism. This study utilized a southeastern sample of the United States who had an interest in travel and the environment. A modified Dillman total design method survey was used to collect the data. The study demonstrated that widely used concepts of marketing are applicable for nature-based tourism. Results indicate that highly involved nature-oriented travelers tend to be more receptive to information concerning the travel product or destination and spread that information willingly. Findings of this study suggest that opinion leaders take more trips and use slightly more information sources.     

Politics,power, and tourism in Thailand

This paper examines the political system in Thailand with particular attention given to the location of the power in the system and its effect on the tourist industry. Noted also is the environment within which the system must operate. It is shown that while power lies with the political leaders and the bureaucracy, they are limited by the faction-ridden competitive system with the need to maintain support and offer material rewards. This has left the industry with considerable freedom to exert its power and develop. There is little opposition to development but defects in the system need to be rectified or the power balance could move, to the detriment of the industry.     

Measuring the ethical nature of tourism operators

Selected ecotourism, adventure, fishing, cruiseline, and golf operators were studied in an effort to determine possible ethical differences among them as distinct groups. Through the implementation of a multidimensional ethics scale, the resulting data illustrate that ecotourism operators were in fact more ethical than their counterparts in the other groups. This became apparent on the basis of analyzing their responses to ethical economic, social, and ecological issues outlined in three scenarios. The paper examines the influence of education, organizational size, and the use of codes of ethics in day-to-day business operation and practice to help explain the differences that exist among the participating groups.     

Directors’ and Officers’ Liability Insurance and Aggressive Tax‐Reporting Activities: Evidence from Canada

This paper examines the relationship between directors’ and officers’ liability insurance (D&O insurance) and firms’ aggressive tax reporting. Using large Canadian public companies listed on the TSX300 and relying on several measures to capture aggressive tax‐reporting activities, including GAAP effective tax rates, cash effective tax rates, and the total and residual book‐tax differences, I find that D&O insurance exhibits a strong negative relationship with the GAAP effective tax rates and a strong positive relationship with both the total and residual book‐tax differences. However, there is generally no evidence showing that D&O insurance is associated with the cash effective tax rates. I interpret these results as indicating that D&O insurance reduces the tax expenses reported in the financial statements but not the actual tax paid. In other words, D&O insurance contributes to financial tax management but not to cash tax savings. Further tests in this study reveal that firms with fluctuating D&O coverage limits engage in more aggressive tax reporting than other firms, suggesting that managers may consider the level of D&O insurance that they purchase when they make aggressive tax‐reporting decisions.