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1 – 10 of over 151000Over the past 75 years, and even before that time span, some tourists have been identified as behaving destructively, unsafely and unsustainably. Such behaviours disturb other…
Abstract
Purpose
Over the past 75 years, and even before that time span, some tourists have been identified as behaving destructively, unsafely and unsustainably. Such behaviours disturb other tourists, cost communities, reduce business profitability and impair life across the planet (Gössling, 2018). The attempts to reduce these negative consequences have been varied; they are not always successful and are likely to be creatively modified for the remainder of the twenty-first century. A summary table identifies key actions for limiting the disturbing tourist behaviour.
Design/methodology/approach
A short review is the requested style of this piece.
Findings
Much remains to be done though some successes are the likely basis for further effort.
Originality/value
This is a new summary, integrating much diverse material and built on very recent work and learning on the author's contributions to appear in Tourist Behaviour The Essential Companion Edward Elgar 2019.
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S. J. Oswald A. J. Mascarenhas
Ethics is fundamentally a science of social and collective responsibility. Ethics concerns human behavior as responsible or accountable. Because of the nature of social…
Abstract
Executive Summary
Ethics is fundamentally a science of social and collective responsibility. Ethics concerns human behavior as responsible or accountable. Because of the nature of social interaction, certain members of the society will bear greater authority, and hence, greater individual and social responsibility than others. In our world, personal responsibility and social responsibility are hardly separable. Personal responsibility becomes responsibility for the world because the person and the world are inseparable. In this chapter, we use the term responsibility from a legal, ethical, moral, and spiritual (LEMS) standpoint as some promise, commitment, obligation, sanctioned by self, morals, law, or society, to do good, and if harm results, to repair harm done on another. Hence, responsibility from a moral perspective is trustworthiness and dependability of the agent in some enterprise. Its inverse is exoneration – the extent to which one is excused from commitment and repairing the harm done to others by one’s actions. We apply the theories and constructs of executive responsibility to two contemporary cases: (1) India’s Super Rich in 2014 and (2) the Fall and Rise of Starbucks. After exploring the basic notion of responsibility, we present a discussion on the nature and obligation of corporate responsibility into three parts: Part I: Classical Understanding and Discussion on Corporate Responsibility; Part II: Contemporary Understanding and Discussion on Corporate Responsibility, and Part III: A synthesis of classical and contemporary views of responsibility and their applications to corporate executive responsibility.
Narender Kumar and Lalita
The aim of this paper is to know the cost of per use, to analyze the cost per use in different subjects, to analyze the most economical as well as expensive electronic database…
Abstract
Purpose
The aim of this paper is to know the cost of per use, to analyze the cost per use in different subjects, to analyze the most economical as well as expensive electronic database being subscribed by the University of Delhi, to identify the database(s) for cancellation and to highlight issues related to usage statistics.
Design/methodology/approach
Usage statistics have been collected from the publishers for the period under study of full-text databases in the counting online usage of networked electronic resource (COUNTER) JR1 excluding downloads from an archive and Indian databases not providing COUNTER compliance usage. Usages of foreign databases have been analyzed through different parameters like yearly average cost per down load, subject-wise average cost per down, most economical databases and most expensive databases have been identified. A total approximation cost has also been worked by adopting standards practice to know the saving of University of Delhi by subscribing these databases.
Findings
The study concludes that in case of foreign databases, the cost per use has increased by 41.77 per cent in the past 10 years and the cumulative average cost per use has been Rs.55.07 less than $1 if converted into US$. In case of subject, the cheapest cost per use has been from the databases providing statistical data (Rs.26.50) and the costliest cost per use has been from discipline social science (99–196.61), followed by management (Rs.37.33), general databases (Rs.40.58), science (Rs.41.66), humanities (Rs.48.73), technology (Rs.93.22) and computer science (Rs.102.09) per use. It has also been found that the Britannica Online has been the most economical database costing Rs.2.33 and World Intellectual Property Search as most expensive costing Rs.14,902.19 per use. The study concludes that University of Delhi have saved substantial amount by subscribing these databases instead of purchasing these article from open market. The study concluded that though the usage statistics is an important parameter for renewal or cancellation, it should not be the only criteria.
Research limitations/implications
This study could not able to work out the cost per use of Indian databases, as they were not able to provide COUNTER statistics.
Practical implications
On the basis of the study, University of Delhi and institute may decide on renewal of these databases. The institute may take necessary action to promote these databases through information literacy program. On the basis of the study, University of Delhi and institute may decide on renewal of these databases. The institute may take necessary action to promote these databases through information literacy program.
Originality/value
This study is an empirical research based on original usage statistics provided by the publishers in COUNTER format. Earlier literature has also been studied and used. Proper citation and reference have been acknowledged. The study has been checked through plagiarism detecting software.
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Alisa G. Brink, Jennifer C. Coats and Frederick W. Rankin
Participative budgeting can benefita firm by incorporating subordinates’ private information into financing and operating decisions. In the managerial accounting literature…
Abstract
Participative budgeting can benefita firm by incorporating subordinates’ private information into financing and operating decisions. In the managerial accounting literature, studies of participative budgeting posit superiors that range from passively committed to highly active participants, some of whom are permitted to communicate, choose compensation schemes, negotiate with subordinates, and reject budgets. This paper synthesizes and analyzes experimental research in participative budgeting with a focus on the role of the superior defined in the research design, and on how that role affects budget outcomes, subordinate behavior, and in some cases superior behavior. We demonstrate how superior type influences economic and behavioral predictions, and likewise affects budgeting outcomes and the interpretation of the results. This paper is intended to further our understanding of how superior type affects behavior in participative budgeting studies, and to facilitate the choice of superior type in future research designs.
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Jörn Obermann and Patrick Velte
This systematic literature review analyses the determinants and consequences of executive compensation-related shareholder activism and say-on-pay (SOP) votes. The review covers…
Abstract
This systematic literature review analyses the determinants and consequences of executive compensation-related shareholder activism and say-on-pay (SOP) votes. The review covers 71 empirical articles published between January 1995 and September 2017. The studies are reviewed within an empirical research framework that separates the reasons for shareholder activism and SOP voting dissent as input factor on the one hand and the consequences of shareholder pressure as output factor on the other. This procedure identifies the five most important groups of factors in the literature: the level and structure of executive compensation, firm characteristics, corporate governance mechanisms, shareholder structure and stakeholders. Of these, executive compensation and firm characteristics are the most frequently examined. Further examination reveals that the key assumptions of neoclassical principal agent theory for both managers and shareholders are not always consistent with recent empirical evidence. First, behavioral aspects (such as the perception of fairness) influence compensation activism and SOP votes. Second, non-financial interests significantly moderate shareholder activism. Insofar, we recommend integrating behavioral and non-financial aspects into the existing research. The implications are analyzed, and new directions for further research are discussed by proposing 19 different research questions.
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This paper aims to analyze the monetary consequences of the new restrictions imposed in February 2000 by the Financial Action Task Force (FATF) on money laundering. FATF…
Abstract
Purpose
This paper aims to analyze the monetary consequences of the new restrictions imposed in February 2000 by the Financial Action Task Force (FATF) on money laundering. FATF established 25 criteria based on its 40 recommendations (currently 49) to combat money laundering and the financing of terrorism. A total of 23 countries were placed on a list of Non‐Cooperative Countries and Territories (NCCTs) for not meeting most of the criteria. Several of the criteria relate to additional tightening or regulation of banking and financial secrecy in these countries. In order to be de‐listed from NCCTs, countries have started regulating their banking and financial sectors by placing restrictions on the degree of secrecy, passing tighter secrecy laws and closing loopholes in existing laws. The new regulatory measures may have money, banking and other economic implications.
Design/methodology/approach
Presents a theoretical model of a banking firm offering secret bank accounts to examine the impact of changing secrecy laws on deposits, interest rates, money and credit aggregates.
Findings
Three different sets of results are plausible depending on the reactions of banks with regard to their deposit rate. The likelihood of banks changing this rate is examined using a profit function analysis.
Originality/value
It provides a theoretical framework for an agenda of future empirical research as researchers should emphasize the impact of tightening secrecy standards on bank deposit rates. The degree of the change in this rate may determine the magnitude and sometimes the direction of the changes in monetary variables.
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Timothy Kiessling and Michael Harvey
As organizations have expanded globally, control mechanisms utilized in the past may need to be supplemented with a new type of personnel, that of the inpatriate. Expatriates were…
Abstract
As organizations have expanded globally, control mechanisms utilized in the past may need to be supplemented with a new type of personnel, that of the inpatriate. Expatriates were the most widely used staffing for corporate control, but due to various issues, a complementary set of employees to facilitate corporate goals could be utilized. Inpatriation, as a practical and conceptual means to augment expatriation, is discussed, compared with, and contrasted to, expatriation. This research explores the use of inpatriates in facilitating global control.
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Tinde Kovacs Cerovic, Jadranka Ivkovic, Mónika Kapás and Evgeny Ivanov
Key international and intergovernmental organizations assess the size of the Roma population in Serbia to be around 4–600.000, rendering Serbia among the five countries in Europe…
Abstract
Key international and intergovernmental organizations assess the size of the Roma population in Serbia to be around 4–600.000, rendering Serbia among the five countries in Europe with the highest percentage of Roma population. Although Roma in Serbia have a long history of self-organization, cultural and media organizations, and are formally recognized as national minorities with a National Council of the Roma National Minority as a body with political decision-making influence, the Roma community in Serbia, as in most other European countries, is the most disadvantaged and underprivileged group in the country, often living in underdeveloped neighbourhoods with limited access to social services, especially education and health.
The educational attainment of the Roma population in Serbia, as in other countries in Europe, is far below the attainment of the general population. The education indicators are showing a developing trend, albeit slow. Roma integration policies evolved in Serbia from the early 2000s in the general policy framework of Equity of Education and Inclusive Education and a comprehensive education reform agenda, promoted and legally endorsed by the 2009 Law on the Foundations of the Education System. As the consequence of such an approach, the Roma integration policies intertwined and mutually reinforced with other reform policy areas. The most important post-2000 policies supporting the integration of Roma students into education are the introduction of pedagogical assistants in elementary schools and preschool institutions as a profession, paid from the budget, abolishing the system of school readiness assessment, introducing individual education plans and intensifying affirmative action and scholarships for enrolment in secondary and tertiary education.
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