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Book part
Publication date: 31 January 2015

Sudhir Rana and Somesh Kr. Sharma

This study examines the conceptual domain of international marketing following substantial growth in its development. With the objective to investigate recent patterns and…

Abstract

This study examines the conceptual domain of international marketing following substantial growth in its development. With the objective to investigate recent patterns and development in the literature this study evaluates 1,816 research articles on international marketing published between 1990 and 2012. The classification of conceptual domain has yielded 57 configurational contents under seven prime research streams. Simple meta-analysis on international marketing literature created a clear depiction of attention of contributors toward research streams and the number of contributors, and worthy sources of literature. Several directions for advancement of knowledge in international marketing, identified fields, and their implications for future research are discussed.

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Entrepreneurship in International Marketing
Type: Book
ISBN: 978-1-78441-448-1

Keywords

Book part
Publication date: 30 January 2013

Silke L. Schneider

The International Standard Classification of Education (ISCED) is a tool for harmonising education-related information. It covers almost all countries in the world and is…

Abstract

The International Standard Classification of Education (ISCED) is a tool for harmonising education-related information. It covers almost all countries in the world and is centrally maintained and documented by UNESCO Institute for Statistics. ISCED is commonly used in official statistics and surveys (e.g. by OECD and Eurostat), but it is also increasingly used for the measurement of educational attainment in academic cross-national surveys. ISCED has been revised between 2008 and 2011, and the new version was adopted by the UNESCO General Conference in November 2011. This research note describes ISCED 2011 and the most important changes as compared to the previous version, ISCED 1997, with a special focus on educational attainment. A brief discussion of strengths and weaknesses of the classification as well as future challenges conclude the note.

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Class and Stratification Analysis
Type: Book
ISBN: 978-1-78190-537-1

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Book part
Publication date: 15 September 2016

H. Kader Şanlıöz-Özgen

The European Quality Award came into being in 1992. Since then, 42 organizations from various sectors have attained this internationally recognized award. Although the model of…

Abstract

The European Quality Award came into being in 1992. Since then, 42 organizations from various sectors have attained this internationally recognized award. Although the model of the award is considered as a single-generic framework for organizations of all sectors, the question about the situation of the tourism industry arises since this model is not frequent in tourism establishments. With the aim of revealing the situation of tourism industry, this chapter utilized the list of the award winning organizations and identified their economic sectors with reference to The Statistical Classification of Economic Activities in the European Union (NACE). As a consequence, the study revealed the weak participation of the tourism industry, represented by only two hotels and a conference center.

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Tourism and Hospitality Management
Type: Book
ISBN: 978-1-78635-714-4

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Book part
Publication date: 1 March 2012

Eva Heidhues and Chris Patel

Over the last decade, the accounting convergence process with the development and adoption of IFRS as national standards has become the focus of governments, professionals, and…

Abstract

Over the last decade, the accounting convergence process with the development and adoption of IFRS as national standards has become the focus of governments, professionals, and researchers. In 2005, the EU (including Germany) and Australia adopted IFRS. A survey by Deloitte Touche Tohmatsu (2010) reported that 89 countries have adopted or intend to adopt IFRS for all their domestic listed companies. Currently, more than 100 jurisdictions require or permit the use of IFRS, with countries such as Canada, Brazil, and Argentina being the most recent adopters (IFRS Foundation, 2011b). This growing number of countries implementing IFRS and their experiences and emerging challenges have further raised researchers' interest in this controversial topic (Ashbaugh & Pincus, 2001; Atwood et al., 2011; Byard et al., 2011; Christensen et al., 2007; Daske et al., 2008; Ding et al., 2007; Hail et al., 2010a, 2010b; Kvaal & Nobes, 2010; McAnally et al., 2010; Mechelli, 2009; Niskanen, Kinnunen, & Kasanen, 2000; Stolowy, Haller, & Klockhaus, 2001; Tyrrall et al., 2007). However, these studies have concentrated on the development and application of specific accounting standards and practices and/or cross-national and cross-cultural issues concerning adaptation, implementation, and evaluation of IFRS. Moreover, an increasing number of studies have been devoted to classifications of accounting models and categorization of accounting standards, principles, and values (Chanchani & Willett, 2004; D'Arcy, 2000, 2001; Doupnik & Richter, 2004; Doupnik & Salter, 1993; Gray, 1988; Kamla, Gallhofer, & Haslam, 2006; Nair & Frank, 1980; Patel, 2003, 2007; Perera & Mathews, 1990; Salter & Doupnik, 1992). However, very few studies have critically examined the historical development of accounting practices and issues related to convergence in its socioeconomic context and, importantly, we are not aware of any study that has rigorously examined the institutionalization of Anglo-American accounting practices as international practice with an emphasis on power and legitimacy in the move toward convergence of accounting standards.

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Globalization and Contextual Factors in Accounting: The Case of Germany
Type: Book
ISBN: 978-1-78052-245-6

Book part
Publication date: 6 September 2018

Mateus Rennó Santos and Alexander Testa

Purpose – This chapter explains what is known about international homicide trends, highlights gaps in existing literature, and proposes avenues for future research that will…

Abstract

Purpose – This chapter explains what is known about international homicide trends, highlights gaps in existing literature, and proposes avenues for future research that will expand understanding about international homicide.

Design/methodology/approach – We review extant literature on international homicide trends, and draw on data from the World Health Organization from 1990 to 2015 to identify patterns in contemporary international homicide trends.

Findings – We demonstrate evidence of an international homicide drop across most regions around the world. Nonetheless, the homicide decline is not a global event as several countries – particularly countries with high homicide rates – did not experience reductions in homicide during this period. The key question remains as to what the causes of changes in international homicide rates are and why many countries experience very similar reductions in homicide while a few experienced increasing violence. We propose potential explanations and suggest areas for future research.

Originality/value – This chapter documents an international homicide decline occurring between 1990 and 2015. We also demonstrate that homicide trends are likely influenced by factors beyond local phenomena and domestic policies since homicide rates largely track together for regions throughout the world. Accordingly, the chapter suggests potential avenues for future research that can help better explain this trend.

Book part
Publication date: 1 March 2012

Abstract

Details

Globalization and Contextual Factors in Accounting: The Case of Germany
Type: Book
ISBN: 978-1-78052-245-6

Book part
Publication date: 1 March 2012

Eva Heidhues and Chris Patel

Over the last decade, international accounting harmonization and convergence with the increasing adoption of IFRS as national accounting standards have become dominant topics in…

Abstract

Over the last decade, international accounting harmonization and convergence with the increasing adoption of IFRS as national accounting standards have become dominant topics in international accounting research (Ashbaugh & Pincus, 2001; Chand & Patel, 2008; Christensen et al., 2007; Daske & Gebhardt, 2006; Daske et al., 2008; Ding et al., 2007; Hellmann et al., 2010; Lantto & Sahlström, 2008; Larson & Kenny, 2011; Peng & van der Laan Smith, 2010; Rezaee et al., 2010; Tyrrall et al., 2007). Given that the primary goal of international convergence is enhancing comparability of financial statements across countries, the influence of accountants’ professional judgment in the interpretation and application of accounting standards has increasingly been recognized as an important and controversial topic. Indeed, a growing number of studies have analyzed the influence of culture on standard setting (Bloom & Naciri, 1989; Ding et al., 2005; Schultz & Lopez, 2001), auditor independence (Agacer & Doupnik, 1991; Hwang et al., 2008; Patel & Psaros, 2000), and accountants’ values and judgments (Doupnik & Riccio, 2006; Doupnik & Richter, 2003, 2004; Patel, 2003). Although prior research has provided evidence that culture influences accountants’ exercise of professional judgments, these studies have largely focused on demonstrating differences between accountants from very distinct cultures or accounting systems. For example, Chand (2008) as well as Doupnik and Richter (2004) examined differences in the judgment of professional accountants with regard to the interpretation and application of uncertainty expressions by comparing Australian and Fijian and German and American accountants, respectively. Moreover, recent research on professional accountants’ judgments (Chand, 2008; Doupnik & Riccio, 2006; Doupnik & Richter, 2003) has largely focused on providing evidence that accountants from different accounting clusters significantly differ in their exercise of professional judgment. Indeed, researchers have often based their country selections on theoretical models of accounting clusters such as Gray's (1988) framework of accounting values or Nobes’ (1983) international accounting classification, predominantly to show differences between the Anglo-American accounting model and the Continental European accounting model.

Details

Globalization and Contextual Factors in Accounting: The Case of Germany
Type: Book
ISBN: 978-1-78052-245-6

Abstract

Details

Resilient Health Systems
Type: Book
ISBN: 978-1-80262-273-7

Abstract

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The Disabled Tourist: Navigating an Ableist Tourism World
Type: Book
ISBN: 978-1-80455-829-4

Book part
Publication date: 19 July 2018

Sára Csillag, Zsuzsanna Gyori and Réka Matolay

We believe that the inclusion of people with disabilities (PWDs) in the workplace, the provision of the right of PWDs to decent work involves an exemplary field of social issues…

Abstract

Purpose

We believe that the inclusion of people with disabilities (PWDs) in the workplace, the provision of the right of PWDs to decent work involves an exemplary field of social issues that provides a firm foundation for exploring the nature and interplay of (EU and local) policies and also it could be interesting to relate this to the policy changes of Corporate Social Responsibility (CSR).

Design/methodology/approach

In our chapter we decided to have a look at these relationships on a national level, but we believe that the points raised reach far beyond the borders of Hungary and Central and Eastern Europe.

Findings

First, we provide a short summary of the development of European and Hungarian policies and regulations considering the employment of PWDs and their connection to the development of EU level and Hungarian CSR policies. We identify three phases in both topics and highlight their parallel developmental shift at the beginning of the 2000s. Second, we highlight the very recent governmental policies of CSR and employment/inclusion (especially the rehabilitation contribution). Third, we argue that whilst PWDs as a topic is relevant in the declarations, guidelines and policies of international and national organizations, the rights of PWDs, their inclusion in society and the world of work are neither among the current topics of enterprises’ and corporates’ CSR practices nor in scientific debate.

Originality/value

Based on two case studies, we show some good practices and formalize general learning points, opportunities and the potential risks of employing PWDs as part of CSR activities.

Details

The Critical State of Corporate Social Responsibility in Europe
Type: Book
ISBN: 978-1-78756-149-6

Keywords

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