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1 – 9 of 9Natrawan Amornpornwiwat and Supara Kapasuwan
This study focuses on tourists’ perceptions of a capsule hotel, a budget form of accommodation with a unique appearance and the small size of a sleeping pod. The data were…
Abstract
This study focuses on tourists’ perceptions of a capsule hotel, a budget form of accommodation with a unique appearance and the small size of a sleeping pod. The data were obtained in Bangkok from 402 foreign travellers from over 30 countries. The results indicate that room size, sleep ambient control system and in-room television were the three main attributes that were positively correlated with decisions to stay in such hotels. Tourists with previous experience of staying in capsule hotels had more positive perceptions regarding room size and indicated higher intentions to stay than those without such experience. The researchers also found that budgetary considerations negatively moderated the relationship between room size and intention-to-stay. Additionally, the relationship between intention-to-stay and three other hotel attributes, including room size, the service scape and perceived security, was weaker for female travellers than for male travellers. Lastly, risk avoidance also positively moderated the relationship between intention-to-stay and location and security.
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Oscar Person, Dirk Snelders and Jan Schoormans
Styling is plagued by prejudice in the literature on the management of design – making it a taboo to talk about styling and designers as stylists. At the same time, the ability of…
Abstract
Styling is plagued by prejudice in the literature on the management of design – making it a taboo to talk about styling and designers as stylists. At the same time, the ability of designers to shape the look and feel of products still represents the most defining work of designers. However, reduced to superficial changes in form, styling has been misrepresented as simplistic decoration that is of limited strategic interest for managers of design, especially when compared to the more immaterial (processual) qualities that the discipline has to offer.
In this chapter, we question the validity of the conceptualization above, arguing for a renewed interest in the work of designers as stylists. Building on a general reassessment of style in art and design, we appropriate Ackerman's (1962) work on style for studies on styling and the management of design. In doing so, we propose that styling relates to the problem-solving activities of companies, in which designers create and shape solutions and their expressions. By defining styling along these lines, we account for the ‘‘everyday’’ view that designers (as stylists) shape the look and feel of products, but we no longer disregard the central concern of designers to integrate their decisions on form and function when shaping the look and feel of new products in practice.
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James C. Lampe, Andy Garcia and Kerri L. Tassin
This article is the third in a trilogy of articles that discuss the professionalism (or deprofessionalism) of the accounting profession. The first examines the slow uphill climb…
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This article is the third in a trilogy of articles that discuss the professionalism (or deprofessionalism) of the accounting profession. The first examines the slow uphill climb of accounting and auditing practice to the level of being recognized as a highly trusted profession. The second examines the stagnation in professionalism leading to deprofessionalization of the accounting profession. This third article looks at the resulting directionless efforts of accounting and auditing firms in the wake of major deprofessionalization events. The interest in this study is the time period immediately following the passage of the Sarbanes–Oxley Act (SOX) of 2002 which is described in this paper as the “Post-SOX” history of public accountancy in the United States. During this time period, nearly equally mixed activities of professionalism and deprofessionalism have resulted in a status quo with directionless efforts doing little if anything to reverse decline in professionalism. Public accountants continued to experience conflict with the Securities and Exchange Commission (SEC) over independence rules. The large Certified Public Accountant firms generated controversies and squabbles concerning “auditing and consulting,” while at the same time they faced questions regarding the marketing and selling of aggressive tax shelters. In addition, most of the self-regulating aspects of the profession declined dramatically following passage of SOX. While initially both tax fees and audit fees of CPA firms increased during this time period, concerns are again arising as the large CPA firms more recently have renewed the emphasis on advisory services. While revenues have both increased and changed in composition during the post-SOX era, public opinion has maintained a status quo. The post-SOX era has also seen a weakening in the Code of Conduct, providing more liberties for CPAs to maximize self-interest. Meanwhile, the PCAOB faced constitutional challenges, while at the same time the AICPA experienced strong divisions in its membership. To provide some sense to these directionless efforts, this study, similar to the prior two articles in this trilogy, concludes with a summary analysis based on the nine SOCRECELIST criteria, and the question whether public accountants have learned their history lesson.
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Andrew Tylecote and Francesca Visintin
This paper is ambitious. Its central purpose is to examine how a number of developed economies, plus the largest developing economy, vary in terms of corporate governance: USA…
Abstract
This paper is ambitious. Its central purpose is to examine how a number of developed economies, plus the largest developing economy, vary in terms of corporate governance: USA, Japan, Germany, UK, France, Italy, South Korea, Taiwan, Sweden, Switzerland and mainland China. We understand corporate governance in a very broad sense, descriptive not prescriptive: as who controls and influences firms, and how. We are thus dealing very much with varieties of capitalism. In a sense, we shall be seeking to characterise national systems of corporate governance, but we must stress that our concern is always with the situation of the individual firm. We shall find it convenient most of the time to give one label to a country's whole economy, but this will always be an approximation, which conceals variations among that country's firms. At other points, we shall distinguish types of firm and indicate the rough proportions of each type in a particular economy.