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Book part
Publication date: 6 September 2021

Ruchika Kulshrestha and Ashutosh Pandey

Purpose: This paper aims to review the effect of the 2003 SARS epidemic on tourism and to analyze the learning outcomes from this crisis critically. The study further…

Abstract

Purpose: This paper aims to review the effect of the 2003 SARS epidemic on tourism and to analyze the learning outcomes from this crisis critically. The study further proposes practical and strategic tips for airlines, hoteliers and destination marketers in the top Asian tourism market such as India, China, Singapore and Thailand if a similar crisis affects the region.

Study Design/Methodology/Approach: The study followed the qualitative approach for deriving the findings. The research reviewed past literature by using the Prisma method, which is an evidence-based minimum set of items, for reporting in systematic reviews and meta-analyses. The research summarized the previous literature on the SARS outbreak in 2003 and reviewed various practices for tourism industry sustainability.

Finding: The study provides the information of how the airlines, hoteliers and destination marketers tackled the SARS epidemic and proposes the integrated strategy for managing such crisis in future.

Originality/Value: This paper performed the systematic literature review of all the relevant researches related to the 2003 SARS outbreak and its effect on the tourism industry.

Implications: This paper suggests the strategies and practices based on past reviews and learnings from experiences which may be useful for the tourism stakeholders to tackle and minimize the effect of such crisis in future.

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Virus Outbreaks and Tourism Mobility
Type: Book
ISBN: 978-1-80071-335-2

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Book part
Publication date: 21 April 2010

Jeffrey Shantz

Purpose – For much of the first half of 2003 world attention was captured by news of a mysterious but deadly virus that was claiming lives in places as distant as Toronto…

Abstract

Purpose – For much of the first half of 2003 world attention was captured by news of a mysterious but deadly virus that was claiming lives in places as distant as Toronto and Beijing. In a matter of months there were around 8,000 infections and over 689 deaths related to severe acute respiratory syndrome (SARS). In my hometown, Toronto, 43 people died of SARS during the outbreaks of 2003.

Approach – This chapter examines issues of class and poverty in emergence of SARS. The chapter begins with a discussion of the political economy of the emergence of SARS, and its relation to the spread of the virus. It then discusses issues of public policy, and particularly neo-liberal cuts to social services and public spending, that set the stage for the SARS outbreak, influenced its impact and contributed to the failures of response in Ontario.

Findings – Through analysis of the lack of social resources available to working people in the province and the prioritizing of corporate, particularly tourism industry, concerns, the chapter illustrates how issues of class underpinned public responses to SARS, exacerbating problems. The chapter concludes by giving attention to the need for social solidarity and community mutual aid.

Contributions to the field – The chapter shows the extent to which neo-liberal governments prioritize business security above the health and social security of workers and reveals some of the ways in which the pressures of capitalist social relations make people ill.

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Understanding Emerging Epidemics: Social and Political Approaches
Type: Book
ISBN: 978-1-84855-080-3

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Book part
Publication date: 2 August 2006

Kent P. Schwirian

In the late autumn of 2002 Severe Acute Respiratory Syndrome (SARS) broke out in Foshan city in the People's Republic of China, and over the next few months it rapidly…

Abstract

In the late autumn of 2002 Severe Acute Respiratory Syndrome (SARS) broke out in Foshan city in the People's Republic of China, and over the next few months it rapidly spread to every continent and 29 countries. Although plagues may be global events, they are ultimately fought at the local level. In discussing the SARS epidemic, I present two theses. (1) In the wake of a plague, politics tends to shape a community's response in protecting the system, evaluating performances and allocating blame, punishments, and rewards, and restructuring organizations. (2) Because of their potential for demographic and institutional destruction, systemic responses to plague tend to become entwined in politics at all levels – the local, national, and international.

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Community and Ecology
Type: Book
ISBN: 978-1-84950-410-2

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Book part
Publication date: 9 November 2006

Nola M. Ries

The 2003 global outbreak of Severe Acute Respiratory Syndrome (SARS) was an abrupt reminder that infectious diseases pose a continuing threat to human health. In 1967…

Abstract

The 2003 global outbreak of Severe Acute Respiratory Syndrome (SARS) was an abrupt reminder that infectious diseases pose a continuing threat to human health. In 1967, U.S. Surgeon General William H. Stewart declared “it was time to close the book on infectious diseases” (Garrett, 1994, citing W.H. Stewart, “A Mandate for State Action,” presented at the Association of State and Territorial Health Officers, Washington, DC, December 4, 1967). In the latter half of the twentieth century, many shared this bold view that medical science had vanquished infectious disease. As a result, public health struggled to remain relevant in the face of advances in pharmaceuticals, surgery, genetics and other areas that were becoming increasingly dominant in the quest to extend and enhance human life. SARS forced many to rethink the significance of public health and the crisis, though relatively short-lived, (for commentary on the disparities between the responses to HIV and SARS, see e.g. Altman (2003)) underscored the need to rebuild public health capacity that had been allowed to slip down the health system priority list.

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Ethics and Epidemics
Type: Book
ISBN: 978-1-84950-412-6

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Book part
Publication date: 2 May 2007

Hsin-You Chuo

The purpose of this study is to examine empirically different characteristics between theme park visitors who did and did not visit theme parks during the SARS outbreak…

Abstract

The purpose of this study is to examine empirically different characteristics between theme park visitors who did and did not visit theme parks during the SARS outbreak period in Taiwan. The data consisting of 1,255 respondents were obtained from visitors to the five leading theme parks. Discriminant analysis was used to analyze respondents’ characteristics such as age, benefit sought, product involvement, and risk perception to examine significant differences between the two categories of respondents. Results of this study showed that younger or more frequent visitors more likely continued to visit theme parks during the SARS outbreak. Besides, visitors who continued to visit theme parks perceived greater infectious risk than those who did not visit theme parks during the SARS outbreak.

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Advances in Hospitality and Leisure
Type: Book
ISBN: 978-1-84950-506-2

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Article
Publication date: 16 February 2021

Achraf Guidara, Anis El Ammari and Hichem Khlif

This paper aims to examine the association between the strength of auditing and reporting standards (SARS, hereafter) and sustainability and investigates whether ethical…

Abstract

Purpose

This paper aims to examine the association between the strength of auditing and reporting standards (SARS, hereafter) and sustainability and investigates whether ethical behavior of firms moderates relationship between SARS and sustainability.

Design/methodology/approach

The sample consists of 500 country-year observations over the period of 2014–2017. Sustainability is collected from the Global Sustainable Competitiveness Index Reports for 2014, 2015, 2016 and 2017, while SARS and ethical behaviors are collected from the Global Competitiveness Reports for the same years.

Findings

The findings of this study suggest that the SARS is associated with sustainability. Similarly, ethical behavior of firms has a positive and significant effect on sustainability. When testing for the moderating effect of ethical behavior of firms on the association between SARS and sustainability, the results show that the positive association SARS becomes positive and more significant for countries where firms operate with high ethical behaviors, while the association becomes insignificant for settings where firms operate with low ethical behaviors.

Originality/value

The findings emphasize the role played by SARS and business ethics in improving sustainability. These results may have policy implications for governments aiming to improve sustainability by strengthening auditing and reporting standards and enforcing laws obliging firms to act ethically.

Details

EuroMed Journal of Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1450-2194

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Article
Publication date: 14 December 2020

Harun Sencal and Mehmet Asutay

As an essential component of Islamic governance for ensuring religious compliance, Shari’ah annual reports (SARs) play an important role in providing communication between…

Abstract

Purpose

As an essential component of Islamic governance for ensuring religious compliance, Shari’ah annual reports (SARs) play an important role in providing communication between Shari’ah board (SB) members and stakeholders. This paper aims to determine the ethical disclosure in SARs to identify how close the Shari’ah disclosure to the standards set by AAOIFI and also substantive morality of Islam. The research also aims to examine the factors determining disclosure performance.

Design/methodology/approach

Two disclosure indices are developed to generate data from the SARs: the AAOIFI standards for Shari’ah governance index for form related approach, an Islamic ethicality augmented index reflecting on substantive morality approach. The sample consists of 41 Islamic banks from 15 different countries for the period of 2007–2014. Sampled 305 SARs were examined through disclosure analysis in line with the two indices developed for this study. The econometric analysis was run to identify the factors determining disclosure performance.

Findings

The findings suggest that AAOIFI guidelines have an influence on the level of disclosure, even if Islamic banks have not adopted them. However, the level of disclosure for the ethically augmented index is found to be very limited with reliance on general statements in most of the cases. As part of determining factors, the popularity of Shari’ah scholars is significant for both indices, while the existence of an internal Shari’ah auditing department holds some explanatory power. The adoption of AAOIFI standards at the country level, the regulatory quality and the duration of Sharīʿah-compliance are particularly deterministic factors in terms of complying with AAOIFI standards for SARs.

Originality/value

Although SB is the most crucial division of corporate governance in Islamic banks in terms of securing the “Islamic” identity of these institutions, their most important communication instrument, namely, SAR, has not been explored sufficiently, alongside an insufficient attempt to constitute Islamic corporate governance. Initially, this study attempted to constitute an Islamic corporate governance framework as a theoretical construct, which provides context for the empirical part of the research and this should be considered a novel approach. Second, the empirical part of the research aims to fill the gap observed in the literature such as small sample size and index construction-related matters. This research is conducted with a larger sample size as compared to the available studies in the literature and it has developed two indices for disclosure analysis along with developing an Islamic morality-based index beside an index based on AAOIFI standards.

Details

Corporate Governance: The International Journal of Business in Society, vol. 21 no. 1
Type: Research Article
ISSN: 1472-0701

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Article
Publication date: 5 October 2020

Ines Amara, Hichem Khlif and Anis El Ammari

This paper aims to investigate the relationship between the strength of auditing and reporting standards (SARS) and money laundering, and test whether the SARS moderates…

Abstract

Purpose

This paper aims to investigate the relationship between the strength of auditing and reporting standards (SARS) and money laundering, and test whether the SARS moderates the association between corruption and money laundering.

Design/methodology/approach

The sample consists of 348 country-year observations over the period 2015–2017. Data on money laundering are collected from Basel Anti-Money Laundering Reports for 2015–2017, while data on SARS and corruption are collected from the Global Competiveness Reports for the same years.

Findings

The findings of this study suggest that the SARS is negatively associated with money laundering, while corruption has an insignificant effect on the same variable. The effect of corruption on money laundering becomes positive and significant after removing the SARS. This result implies that the SARS and corruption represent two concurrent forces influencing money laundering phenomenon with a prevailing negative effect for the SARS. When testing for the moderating effect of SARS on the positive association between corruption and money laundering, findings show that the positive association remains stable under low SARS environments, while it is mitigated under high SARS. This moderating effect is further confirmed when using an interaction variable between the SARS dummy variable and corruption as this interaction variable has a negative effect on money laundering.

Originality/value

The findings emphasize the role played by the SARS in reducing money laundering and mitigating the positive association between corruption and money laundering. These results may have policy implications for governments aiming to combat this phenomenon.

Details

Managerial Auditing Journal, vol. 35 no. 9
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 January 2012

Pran Krishansing Boolaky

This paper aims to investigate the determinants of the strength of auditing and reporting standards (SARS) in 41 European countries. It posits that there are a number of…

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Abstract

Purpose

This paper aims to investigate the determinants of the strength of auditing and reporting standards (SARS) in 41 European countries. It posits that there are a number of country‐level determinants for the SARS and these determinants are grouped into four main categories: legal framework, corporate governance, market and higher education. This study aims to expand the domain of auditing and reporting by using country‐level data than is usually found in the auditing literature.

Design/methodology/approach

Data were accessed from the World Economic Forum (WEF) Report (2009), World Bank Reports on Observation of Standards and Codes (ROSC) and the International Federation of Accountants (IFAC). The ROSC was used to synthesise the status of auditing in the 41 countries, whereas the IFAC report was used to determine the adoption of international standards on auditing. Data on SARS and its determinants were gathered from the WEF Report to empirically examine the validity of the hypotheses. The ranks of SARS were regressed on the ranks of its determinants.

Findings

This paper provides additional empirical evidence on SARS in Europe. It suggests that, in addition to extant literature, judicial independence and efficiency of the legal framework, ethical behaviour of firms, efficacy of corporate boards, strengths of the stock market and extent of staff training in the European countries impact on its SARS.

Research limitations/implications

Because the ROSC are not available for all the European countries, this study could not comment on the status of auditing for all the 41 countries. Second, had the countries been grouped into developed, emerging and developing, the determinants of SARS could be different.

Practical implications

This paper emphasises the importance of the efficiency of legal framework, corporate governance and the training of staff to maintain a reasonable SARS.

Originality/value

This study fills the research gap regarding the absence of an empirical cross‐country study on the determinants of the SARS in Europe

Details

Managerial Auditing Journal, vol. 27 no. 1
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 April 2005

Robin Gauld

Hong Kong was particularly affected by the 2003 outbreak of Severe Acute Respiratory Syndrome (SARS). During the epidemic, it seemed as if the Hong Kong government and…

Abstract

Purpose

Hong Kong was particularly affected by the 2003 outbreak of Severe Acute Respiratory Syndrome (SARS). During the epidemic, it seemed as if the Hong Kong government and health system were barely coping, leading to calls of mismanagement and governance incapacity. In the wake of the SARS outbreak, two inquiries were conducted. The purpose of this article is to review the Hong Kong's response to SARS from the perspective of two inquiries.

Design/methodology/approach

An historical analysis of the institutional arrangements for health care delivery in Hong Kong is undertaken, followed by a chronology of developments in the SARS outbreak. The article then reviews outbreak management and the findings of the two inquiries. Finally, it considers whether the Hong Kong health system can be reformed to manage any future infectious disease epidemic better.

Findings

Both leadership and coherency were lacking in Hong Kong's response to SARS. These are age‐old problems in the Hong Kong health sector. The prospects for mending the health system appear limited, given that leadership and coherency have been consistently absent features of post‐1997 governance in Hong Kong.

Research limitations/implications

This article reviews events in the immediate period following the SARS outbreak. A future follow‐up study of the Hong Kong government and health system's capacity to respond to infectious disease outbreaks would be useful.

Practical implications

This article provides a review that will be useful to policymakers and researchers.

Originality/value

No other article reviews the Hong Kong health system's SARS response.

Details

Journal of Health Organization and Management, vol. 19 no. 2
Type: Research Article
ISSN: 1477-7266

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