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In der Nummer 2 des ersten Jahrganges dieser Zeitschrift ist ein Artikel aus meiner Feder über “L'hötel et son Système de calcul” erschienen. Schon die Formulierung des Titels in französischer Sprache fordert geradezu zu einer historischen Betrachtung zum Hotel‐Rechnungswesen auf. Das ist die wörtliche Uebertragung von “Das Hotel und sein Rechnungswesen”. Jeder Französischsprachige wird heute darüber den Kopf schütteln: Impossible! Diese Unmöglichkeit findet aber eine ganz spezifische Erklärung in der damaligen Zeit.

Programme provisoire du 26e Congrès AIEST du 5 au 12 septembre 1976, à Athènes. Sujet général: Les problèmes de management dans le domaine du tourisme

Entscheiden kann ein Mensch oder ein Gremium nur in Kenntnis der voraussichtlichen Wirkungen einer geplanten Massnahme oder einer in Aussicht genommenen Verhaltensweise.

Als in den 40er Jahren die Betriebsabrechnung für Hotels propagiert wurde 1), handelte es sich um das Verfahren der Vollkostenrechnung. Damals war praktisch kein anderes Kostenrechnungsverfahren bekannt.

Electronic Sports (eSports) is an emerging sector of the sports and entertainment industry experiencing an accelerated increase in consumer and sponsor demand. This paper aims to study selected cases of eSports service ecosystems, to identify similarities and differences and to understand the different roles, relationships and multiple interactions of actors involved in value co-creation processes.

This empirical paper follows the service-dominant logic to highlight value creation. Based on the sport value framework, an organizing logic for the actors in sports-related ecosystems to exchange service and co-create value, the authors apply the conceptualization of an eSports service ecosystem framework in which actors create value through their interactions. A case study approach was applied to qualitatively describe two cases of value co-creation by multiple actors during three eSports events. Case study 1a is the 2019 League of Legends World Championship Finals in Paris. Case study 1b is the 2020 League of Legends World Championship Finals in Shanghai. Case study 2 is the BLAST Premier Counter-Strike: Global Offensive Global Final 2020, which was entirely virtual.

The outcome is an empirically investigated conceptual framework of multiple actors co-creating value within a service ecosystem in eSports. The insights of the cases explain how actors interact with each other and co-create value during events in eSports ecosystems. The cases illustrate interactions in the context of eSports where the actors are connected within ecosystems. This enables further development of a value co-creation concept and a better understanding of value co-creation in eSports.

This study contributes to research by explicating a theoretically grounded framework for eSports service ecosystems based on empirical evidence. This research extends the scope of value co-creation beyond the firm–customer dyad to a service ecosystem in eSports, demonstrating the dynamic interactions of multiple actors.

Approximately 1,750–2,000 children die in the United States annually because of child abuse or neglect. Official statistics show that women are more often the perpetrators of abuse and neglect-related deaths, even though child welfare professionals largely attribute these deaths to men. Either acting alone or with another individual, mothers are responsible for roughly 60% of deaths and either together or alone, fathers are responsible for roughly 40% of deaths. Despite the consistency of this information, it is not widely accepted by child welfare workers – the professional group whose job it is to identify risk factors and to protect children from harm. Previous research shows that workers are more likely to believe that men are responsible for children’s deaths and that deaths are perpetrated by non-family members. In this chapter, we explore the potential explanations for workers’ misperceptions including the role of gender norms, ideology, confusion concerning how children die, and also which kinds of cases result in criminal charges and thus, shape the public’s understanding of fatal child maltreatment. Incomplete and inadequate information about the perpetration of maltreatment deaths potentially puts children at risk for future fatalities. Implications for child welfare and social service professionals, their training, and practice are discussed.

This paper aims to examine brand innovativeness. While innovativeness has been studied at the product and firm levels, there is little research at the brand level. This paper argues for why this is needed, develops a conceptualization of consumer perceived brand innovativeness (CPBI) from a theoretical perspective and then develops and validates a measure for CPBI.

Three qualitative studies were conducted to generate an enriched and more detailed understanding of what brand innovativeness means to consumers. Data were collected using free association and open-ended elicitation techniques. Next, a CPBI scale was developed and validated in three quantitative studies.

The results indicate that innovative brands are related with several interesting core and secondary associations that have not been adequately addressed in previous research. CPBI is conceptualized as a unidimensional construct. Altogether six studies show that the proposed CPBI measure is valid and reliable.

The present study is the first to identify the limitations of product and firm innovativeness conceptualizations with regards to brand innovativeness. It develops a unique and theoretically supported conceptualization and operationalization of CPBI. The first brand concept map for the concept of innovative brands is presented. The results of the studies indicate the measure’s ability to successfully predict important consumer behavior variables such as purchase intentions, and to demonstrate superior predictive performance compared with a key related scale in the mobile phone category.

Unter dem Begriff “Heilbäder” werden üblicherweise Einrichtungen verstanden, die einen Komplex von Betrieben zur Befriedigung aller laufend vorkommenden Bedürfnisse des Patienten (Badegastes) darstellen: diese dienen ihm mit ärztlicher Untersuchung, mit Analysen des Laboratoriums, mit natürlichen und medikamentösen Heilmitteln, mit Beherbergung und Verpflegung sowie mit verschiedenen Leistungen gesellschaftlicher, kultureller, sportlicher oder kommerzieller Natur. Die Dienste aller dieser Arbeitsbranchen bilden eine Kette nebeneinanderstehender Leistungen, welche sich fortwährend ergänzen, um damit zur Wiederherstellung der Gesundheit der Badegäste zu führen. Das hat eine wichtige wirtschaftliche Tatsache zur Folge: das Unternehmen wird als ein Ganzes betrachtet, wobei die wirtschaftliche Entwicklung einzelner Zweige bzw. Abteilungen — Ambulatorien, Laboratorien, Rehabilitationsinstitute, Beherbergungsbetriebe, Verpflegungsstätten, Verkehrseinrichtungen, Wäschereien, Gärtnereien usw. — meistens nur sekundär, im Rahmen einer Betriebsbuchführung oder Kalkulationsabrechnung ermittelt und verfolgt wird.

We examine the rational utility and social–psychological approaches to develop fresh insights into nonviolent civil resistance. Rational utility models provide a useful, even essential, starting point for understanding what movement organizers must do if they are to overcome their movements’ collective action problems. However, the model's spare definition of agency excludes an investigation of regime legitimacy, how it is constructed and the role it plays in regime continuity. Employing a social psychological approach, we introduce the concept of “ideational assault” in which movement organizers challenge the ideas that justify voluntary civic cooperation with the ruling order. Ideational assault seeks “rhetorical coercion” in which the regime is stripped of credible arguments in its own defense and must increasingly rule by sanctions alone. Ideational assaults employ frames that delegitimize the prevailing order and mobilize people to act against it. By examining several frame forms, including, calls to action, symbolic jiu-jitsu, humor, and moral appeal, we cast new light on the ideational battle that rages alongside the fight for control of the streets. We conclude by arguing that students of nonviolent civil resistance should consult both the rational and social–psychological approaches in their analysis.

Discusses the 6th ITCRR, its breadth of textile and clothing research activity, plus the encouragement given to workers in this field and its related areas. States that, within the newer research areas under the microscope of the community involved, technical textiles focuses on new, ‘smart’ garments and the initiatives in this field in both the UK and the international community at large. Covers this subject at length.