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1.
Peter 《Annals of Tourism Research》2002,29(4)
This study investigates the presentations of Hiroshima and Nagasaki as postwar tourism destinations in a selection of Japanese-language guidebooks. Comparison is made between commonly voiced criticisms of Japanese attitudes toward the two atom-bombed sites and the tourism activities suggested by the publications themselves. An expected presentation emphasizing Japanese suffering as a result of the atom bombs is not found in the guides, but neither is an openness to discussion of the war. The conclusions reached find Hiroshima standing as emblematic of the rebuilding nation as a whole, while Nagasaki remains largely outside of the social and cultural dynamics of postwar Japan. 相似文献
2.
Peter E. Murphy 《Annals of Tourism Research》1979,6(3):294-306
Two issues common to tourism planning are investigated in the context of a current planning proposal between the British Columbia and Canadian governments. These issue are the problem of spatial imbalance in travel patterns and the place of camping in market development strategies. Through the use of multiple regression two group discriminatory analysis, several characteristic of metropolitan and campers visitor to British Columbia are differentiated. The dominant tourist position of British Columbia's two metropolitan centers is shown to be a function of their relative location and the availability of familiar visits. The campers proved to be independent travellers: independent of familial ties and metropolitan locations. Some implications and planning strategies for the integration of these two groups into the travel industry development objectives for the province of British Columbia are suggested. 相似文献
3.
The complex rapidly changing environment faced by tourism organization officials makes tourism planning extremely difficult. Goal programming can aid the tourism planner in appraising the goal attainment potential associated with proposed tourism marketing program alternatives. By changing priorities of goals, budgetary limitations, and organizational constraints, the policy maker can test the effect of changes before they are implemented. By utilizing goal programming, a tourism organization can more systematically evaluate the nature and relative importance of organizational goals, critical constraints affecting the organization and marketing program alternatives. 相似文献
4.
This paper explores firms traded on the Toronto Stock Exchange (TSX) Venture Exchange and their voluntary disclosure practices by focusing on earnings press releases (EPRs). We compare the characteristics of EPR issuers and non-issuers and investigate how the former group uses headline impression management in their EPRs to highlight firm performance. More precisely, we examine emphasis and tone management techniques in the headlines of over 1,300 EPRs by TSX Venture Exchange (TSX-V) firms. Our results show that the main determinants of the EPR disclosure choice are the achievement of positive revenue, an increasing trend in firm market value, and industry type. We find that EPR issuers reinforce and repeat positive results in the headlines of EPRs and use positive tone management to highlight positive financial performance. Our results confirm the association between firm performance and strategic placement of performance results, while illustrating that the strength of this association varies by industry and by EPR characteristics such as EPR length and numerical intensity. Overall, this paper sheds light on TSX-V firms, their disclosure practices, and potential violations of recommendations from regulators regarding avoiding exaggerated or promotional language in press releases. 相似文献
5.
Paul R. Messinger Jin Li Eleni Stroulia Dennis Galletta Xin Ge Sungchul Choi 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l\u0027Administration》2009,26(4):267-285
We introduce this special issue by addressing seven key challenges associated with managing hybrid human-automated service systems. These consist of the following:
- 1 What strategic and tactical issues arise when managing hybrid service systems?
- 2 How should the core “value proposition” be set?
- 3 What special considerations arise in the design and implementation phases?
- 4 How can service delivery be managed to identify systemic problems and to address service breakdowns?
- 5 How can communications with clients improve the functioning of service systems?
- 6 What performance measures should be used to monitor process, outputs, client perceptions, and financial outcomes?
- 7 How can we coordinate the various interdisciplinary activities needed to address the previous six issues?
6.
Sharna Wiblen 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de lu0027Administration》2016,33(2):95-107
As talent management evolves from intuitive to evidence‐based decision‐making, the role of electronic Human Resource Management (eHRM) to gather, distribute, and analyze data becomes more critical. However, surprisingly few academic studies investigate the role of technology in talent management. Drawing on a qualitative case study of talent management in a large professional services firm, this paper critically examines how eHRM information technologies are framed as useful within talent identification discourses. The findings reveal two distinct but interrelated sets of processes employed to identify talent and suggest that the perceived usefulness and centrality of eHRM are influenced by how stakeholders shape their understanding of effective talent management. Copyright © 2016 ASAC. Published by John Wiley & Sons, Ltd. 相似文献
7.
Dirk De Clercq Inam Ul Haq Muhammad Umer Azeem Amna Hassan 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de lu0027Administration》2020,37(3):197-210
Building on social exchange theory and attribution theory, this study unpacks the relationship between employees' perceptions of organizational politics and job performance, considering the mediating effect of career plateau beliefs and the moderating effect of leader interpersonal unfairness. The findings provide empirical support for the theoretical predictions. An important reason for which perceptions of dysfunctional organizational politics reduce job performance is that employees develop beliefs that opportunities for their career development are limited. This mediating role of career plateau beliefs is particularly salient to the extent that employees are exposed to organizational leaders who treat them with disrespect. Organizations can mitigate the risk that highly politicized decision-making processes lead to negative performance outcomes by stimulating fair interpersonal relationships. 相似文献
8.
Sherwood Lane Lambert Richard Calvasina Sarah Bee David Woodworth 《Accounting Perspectives》2017,16(1):43-62
This case teaches students how discrete (job order) manufacturing companies use Manufacturing Resource Planning (MRP II) within Enterprise Resource Planning (ERP) systems to plan purchase orders for direct materials and shop orders for work‐in‐process and finished goods. Students simulate MRP II integrated within ERP, using Microsoft Excel to learn MRP II's bill‐of‐materials (BOM) Explosion that plans order quantities and MRP II's scheduling logic that uses lead‐times to determine start dates for planned orders. Students explain why MRP II is most practical and effective when executed within ERP and how MRP II can reduce excess inventories, prevent inventory shortages, and help companies deliver quality products to customers on schedule. Also, students explain why BOM, inventory, and lead‐time inaccuracies can adversely affect the accuracy of MRP II‐planned replenishments and identify controls that reduce the risks of these inaccuracies. 相似文献
9.
A tax case is developed examining a private Canadian sports company. This case simulates a real‐world start‐up company in the area of Canadian Controlled Private Corporation taxation. The client, Boxing and Martial Arts Co., is a medium‐sized, rapidly growing sports promotion business. It operates in an environment where cash payments are common, especially towards foreign workers. Students must research issues involving tax deductions and revenue recognition. The learning objectives include: reinforcing taxation concepts that most students learn in introductory courses (i.e., revenue recognition, allowable business expenses) as well as improving students’ tax research skills for more complex issues (e.g., international tax treaties). 相似文献
10.
Yee‐Ching Lilian Chan 《Accounting Perspectives》2019,18(1):13-21
The case requires students to evaluate the current situation and growth options of a small business, Dory & Nemo Early Learning Center (D&N), which provides intergenerational programming to preschool children at a retirement home. The learning center was opened in September 2014, and it was able to make a small profit each year. However, it is projected that there would be a 75 percent decrease in net income from $8,072 in Fiscal 2016 to $1,819 in Fiscal 2017. Davis and Nathans, business partners of D&N, met to discuss the following growth options: (i) Mosaic Retirement Residences' proposal to set up two learning centers at their retirement homes each year for a total of six in three years and (ii) Harmony Retirement Residences' proposal for leasing space to set up learning centers at their retirement homes, one new learning center a year for a total of three in three years. Furthermore, Davis and Nathans had decided to increase the program fee from $320 to $350 per week for the 2017–18 academic session in September. They would also like to reduce their workload from 50 to 40 hours per week, increase their vacation time from two to three weeks, and increase their salaries and bonuses. Students must consider personal objectives of business partners and mission of D&N in the analysis. They learn to identify relevant information for decision making, apply appropriate analytical tools for quantitative analysis, integrate qualitative and quantitative factors in decision making, and make recommendations consistent with analysis. 相似文献