Search results

1 – 10 of 360
Article
Publication date: 7 November 2008

Olga V. Wilhelmi, Michael J. Hayes and Deborah S.K. Thomas

This paper aims to investigate drought impacts and vulnerabilities specific to mountain resort communities and the implications for the tourism industry, in order to…

1079

Abstract

Purpose

This paper aims to investigate drought impacts and vulnerabilities specific to mountain resort communities and the implications for the tourism industry, in order to derive a set of recommendations for reducing drought vulnerability of this economic sector.

Design/methodology/approach

This article presents the results from a case study conducted in Colorado, USA, mountain communities evaluating the multi‐year drought that culminated in 2002. Using qualitative research methods, a series of interviews were conducted to garner the experiences of state and local tourism officials, ski resort representatives, and environmental, municipal and agricultural organizations.

Findings

This study finds that drought alone was not responsible for creating the variety of direct and secondary impacts on Colorado resort communities. The paper highlights the importance of water resources to the economic wellbeing of resort communities and recognizes the critical roles of communication, planning, media and public perception during a drought.

Originality/value

Societal vulnerability in mountain resort communities in relation to drought has rarely been addressed in the literature. The study provides specific recommendations to the resort managers and tourism officials for mitigating drought impacts of, and reducing resort communities' vulnerability to, drought.

Details

Disaster Prevention and Management: An International Journal, vol. 17 no. 5
Type: Research Article
ISSN: 0965-3562

Keywords

Content available
Article
Publication date: 1 October 2002

52

Abstract

Details

Disaster Prevention and Management: An International Journal, vol. 11 no. 4
Type: Research Article
ISSN: 0965-3562

Article
Publication date: 17 September 2021

Deborah Yvonne Nagel, Stephan Fuhrmann and Thomas W. Guenther

The usefulness of risk disclosures (RDs) to support equity investors’ investment decisions is highly discussed. As prior research criticizes the extensive aggregation of…

Abstract

Purpose

The usefulness of risk disclosures (RDs) to support equity investors’ investment decisions is highly discussed. As prior research criticizes the extensive aggregation of risk information in existing empirical research, this paper aims to provide an attempt to identify disaggregated risk information associated with cumulative abnormal stock returns (CARs).

Design/methodology/approach

The sample consists of 2,558 RDs of companies listed in the S&P 500 index. The RDs were filed within 10 K filings between 2011 and 2017. First, this study automatically extracted 35,685 key phrases that occurred in a maximum of 1.5% of the RDs. Second, this study performed stepwise regressions of these key phrases and identified 67 (78) key phrases that show positive (negative) associations with CARs.

Findings

The paper finds that investors seem to value most the more common key phrases just below the 1.5% rarest key phrase threshold and business-related key phrases from RDs. Furthermore, investors seem to perceive key phrases that contain words indicating uncertainty (impacts) as a negative (positive) rather than a positive (negative) signal.

Research limitations/implications

The research approach faces limitations mainly due to the selection of the included key phrases, the focus on CARs and the methodological choice of the stepwise regression analysis.

Originality/value

The study reveals the potential for companies to increase the information value of their RDs for equity investors by providing tailored information within RDs instead of universal phrases. In addition, the research indicates that the tailored RDs encouraged by the SEC contain relevant information for investors. Furthermore, the results may guide the attention of equity investors to relevant text passages whose deeper analysis might be useful with regard to investors’ capital market decisions.

Book part
Publication date: 12 January 2021

Michael Lounsbury, Deborah A. Anderson and Paul Spee

Volumes 70 and 71 of Research in the Sociology of Organizations combine to comprise cutting edge theory and empirical scholarship at the interface of practice and…

Abstract

Volumes 70 and 71 of Research in the Sociology of Organizations combine to comprise cutting edge theory and empirical scholarship at the interface of practice and institution in organization studies. As we highlight, this interface has spurred particularly generative conversations with many open questions, and much to explore. We provide a review of scholarly developments in practice theory and organizational institutionalism that have given rise to this interest in building a bridge between scholarly communities. As signaled by recent efforts to construct a practice-driven institutionalism, we highlight how connecting practice theory with the institutional logics perspective provides a particularly attractive focal point for scholarship at this interface due to a variety of shared ontological and epistemological commitments, including the constitution of actors and their behavior. Collectively, the papers assembled unlock exciting opportunities to connect distinct, but related scholarly communities on practice and institution, seeding scholarship that can advance our understanding of organizational and societal dynamics.

Details

On Practice and Institution: New Empirical Directions
Type: Book
ISBN: 978-1-80043-416-5

Keywords

Book part
Publication date: 12 January 2021

Michael Lounsbury, Deborah A. Anderson and Paul Spee

Volumes 70 and 71 of Research in the Sociology of Organizations combine to comprise cutting edge theory and empirical scholarship at the interface of practice and…

Abstract

Volumes 70 and 71 of Research in the Sociology of Organizations combine to comprise cutting edge theory and empirical scholarship at the interface of practice and institution in organization studies. As we highlight, this interface has spurred particularly generative conversations with many open questions, and much to explore. We provide a review of scholarly developments in practice theory and organizational institutionalism that have given rise to this interest in building a bridge between scholarly communities. As signaled by recent efforts to construct a practice-driven institutionalism, we highlight how connecting practice theory with the institutional logics perspective provides a particularly attractive focal point for scholarship at this interface due to a variety of shared ontological and epistemological commitments, including the constitution of actors and their behavior. Collectively, the papers assembled unlock exciting opportunities to connect distinct, but related scholarly communities on practice and institution, seeding scholarship that can advance our understanding of organizational and societal dynamics.

Details

On Practice and Institution: Theorizing the Interface
Type: Book
ISBN: 978-1-80043-413-4

Keywords

Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

Keywords

Article
Publication date: 1 January 1991

Scott G. Burgh

In prior articles in both volume 8 (number 4) and volume 10 (numbers 3/4) of Collection Building, bibliographies of U.S. government publications on AIDS were covered. The…

Abstract

In prior articles in both volume 8 (number 4) and volume 10 (numbers 3/4) of Collection Building, bibliographies of U.S. government publications on AIDS were covered. The first bibliography covered both executive branch and legislative branch materials from 1981 to September 1986. The second bibliography covered only legis‐lative materials from 1986 to 1989. This article complements the second bibliography in its coverage of executive branch materials from 1986 to 1989 and also updates the first work. While 1986 to 1989 is the framework, some items inadvertently omitted from the earlier work are included here.

Details

Collection Building, vol. 11 no. 1
Type: Research Article
ISSN: 0160-4953

Article
Publication date: 1 February 1974

Frances Neel Cheney

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here…

Abstract

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

Details

Reference Services Review, vol. 2 no. 2
Type: Research Article
ISSN: 0090-7324

Abstract

Details

Handbook of Microsimulation Modelling
Type: Book
ISBN: 978-1-78350-570-8

1 – 10 of 360