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Article
Publication date: 13 September 2021

You-De Dai, Fei-Hsin Huang, Kuan-Yang Chen, Wei-Jen Chen and Tzung-Cheng Huan

Recreational scuba diving is one of the fastest growing tourism industries around the world and has become a popular activity in Taiwan. Few studies focus on enduring…

Abstract

Purpose

Recreational scuba diving is one of the fastest growing tourism industries around the world and has become a popular activity in Taiwan. Few studies focus on enduring involvement with a high risk or difficult activity specialization, so this study aims to explore the causal relationship between enduring involvement and specialization and seeks to explain sustained involvement in scuba diving activity as a recreation specialization.

Design/methodology/approach

This research selects four diving sites in Taiwan as survey locations, specifically Yeliou, Longdong, Kenting and Green Island. The questionnaire consists of three sections, including demographic information, enduring involvement and specialization. By analyzing the data collected from 810 scuba divers in Taiwan, structural equation modeling is used to examine the causal relationships among the variables.

Findings

The primary findings of this study are as follows: attraction positively affects divers’ commitment and lifestyle through joy, relaxation and sharing diving experiences; the results indicate that self-expression is associated with past experience of participating in scuba diving activity; and centrality indicates that participants’ daily life and recreation are related to each other and become central to their life. Results show that most theoretical hypotheses are supported, but there is no significant evidence of attraction impacting past experience or self-expression influencing commitment and lifestyle.

Originality/value

To the best of the authors’ knowledge, this study is the first to examine the causal influence of enduring involvement and specialization in the scuba diving context. The findings provide a solid theoretical basis for the study of sustained involvement motivation and behavior on specialization. Implications and recommendations for future research are discussed.

水肺潜水作为一种特殊的旅游方式:台湾经验

目的

休闲水肺潜水是全球发展最快的旅游业之一, 已成为台湾的热门活动。很少有研究关注持续涉入高风险或困难活动的专门化, 因此本研究探讨持续涉入和专门化之间的因果关系, 并试图解释持续参与水肺潜水活动作为休闲专门化。

设计/方法/步骤

这项研究选择了台湾的四个潜水地点作为调查地点, 特别是野柳, 龙洞, 垦丁和绿岛。问卷分为三个部分, 包括人口统计信息, 持续参与和专门化。通过分析从台湾810名潜水员那里收集的数据, 使用结构方程模型检查变量之间的因果关系。

研究结果

这项研究的主要发现是:(1)吸引力通过愉悦, 放松和分享潜水经历积极影响潜水员的承诺和生活方式; (2)结果表明自我表达与过去参加水肺潜水活动的经历有关(3)中心性表示参与者的日常生活和娱乐彼此相关, 并成为他们生活的中心。结果表明, 大多数理论假设均得到支持, 但没有显着证据表明吸引力会影响过去的经历或自我表达影响承诺和生活方式。

独创性/价值

据我们所知, 本研究是第一个研究在潜水环境中持续涉入和专门化的因果关系影响的研究。研究结果为专门化持续参与动机和行为的研究提供了坚实的理论基础。 讨论了对未来研究的影响和建议。

El buceo recreativo como una forma especial de turismo: lecciones de Taiwán

Objetivo

El buceo recreativo es una de las industrias turísticas de más rápido crecimiento en todo el mundo y se ha convertido en una actividad popular en Taiwán. Pocos estudios se centran en la participación duradera con una especialización de actividad difícil o de alto riesgo, por lo que este estudio explora la relación causal entre la participación duradera y la especialización y busca explicar la participación sostenida en la actividad de buceo como una especialización recreativa.

Diseño/Metodología/Enfoque

Esta investigación selecciona cuatro sitios de buceo en Taiwán como lugares de estudio, específicamente Yeliou, Longdong, Kenting y Green Island. El cuestionario consta de tres secciones, que incluyen información demográfica, participación duradera y especialización. Al analizar los datos recopilados de 810 buzos en Taiwán, se utiliza un modelo de ecuaciones estructurales para examinar las relaciones causales entre las variables.

Resultados

Los hallazgos principales de este estudio son: (1) la atracción afecta positivamente el compromiso y el estilo de vida de los buceadores a través de la alegría, la relajación y el intercambio de experiencias de buceo, (2) los resultados indican que la autoexpresión está asociada con la experiencia pasada de participar en actividades de buceo., y (3) la centralidad indica que la vida diaria y la recreación de los participantes están relacionadas entre sí y se vuelven centrales en su vida. Los resultados muestran que la mayoría de las hipótesis teóricas están respaldadas, pero no hay evidencia significativa de que la atracción afecte la experiencia pasada o la autoexpresión que influya en el compromiso y el estilo de vida.

Originalidad/Valor

Hasta donde sabemos, este estudio es el primero en examinar la influencia causal de la participación y la especialización duraderas en el contexto del buceo. Los hallazgos proporcionan una base teórica sólida para el estudio de la motivación y el comportamiento de participación sostenida en la especialización. Se discuten las implicaciones y recomendaciones para futuras investigaciones.

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Article
Publication date: 16 March 2012

Albert Nagy

The purpose of this paper is to examine the effects of auditor specialization, at both the partner and office levels, on audit quality within a developed market (the USA).

Abstract

Purpose

The purpose of this paper is to examine the effects of auditor specialization, at both the partner and office levels, on audit quality within a developed market (the USA).

Design/methodology/approach

This study exploits the environment created when several large accounting firms purchased select Andersen offices following the firm's demise in 2002. OLS regressions were estimated from a sample of companies that assumingly followed their Andersen partner to the purchased accounting firm to examine the association between abnormal discretionary accruals and auditor specialization at both the office and partner levels.

Findings

The descriptive statistics and regression results show a significant negative relation between audit partner specialization and abnormal accruals. Furthermore, the results suggest that partner level specialization has a greater effect on audit quality than that of office level specialization.

Originality/value

This study contributes to the literature by examining the effects of auditor specialization at both the office and partner levels on audit quality within a developed market. The results of this study should be of interest to academics, investors, and regulators and help them in their assessments of auditor quality.

Details

Managerial Auditing Journal, vol. 27 no. 3
Type: Research Article
ISSN: 0268-6902

Keywords

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Article
Publication date: 30 July 2021

Samuel Sekyi, Christopher Quaidoo and Emmanuel Agyapong Wiafe

This paper aims to analyze the effects of crop specialization on agricultural productivity and commercialization for farmers who produce high-value crops in the Northern…

Abstract

Purpose

This paper aims to analyze the effects of crop specialization on agricultural productivity and commercialization for farmers who produce high-value crops in the Northern Savannah Ecological Zone of Ghana.

Design/methodology/approach

The study used the USAID/Ghana Feed the Future (FTF) survey, which collected data on high-value crops (i.e. maize, rice and soya). Data for the analysis consists of 2,903 farm households. The study utilized the three-stage generalized method of moment estimation technique to deal with the potential endogeneity of crop specialization within the context of productivity and commercialization and heteroscedasticity issues in the data.

Findings

The study found that crop specialization positively relates to agricultural productivity and commercialization, suggesting that increased crop specialization in the production of high-value stimulates productivity and opens market opportunities for farm households. These findings imply that crop specialization seems more beneficial to farmers as it significantly improves productivity and commercialization.

Research limitations/implications

The study was conducted in the Northern Savannah Ecological Zone of Ghana and not the entire country.

Originality/value

To the best of the authors' knowledge, this study is the first to have jointly modeled crop specialization, agricultural productivity and commercialization. The main advantage of using this system approach is that it uses more information, thereby providing more precise parameter estimates.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-0839

Keywords

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Book part
Publication date: 30 September 2020

Léo Charles

Using an original product level database, this article analyzes the nature and dynamics of Swiss specializations during the “first globalization” (1850–1913). I study the…

Abstract

Using an original product level database, this article analyzes the nature and dynamics of Swiss specializations during the “first globalization” (1850–1913). I study the comparative advantages, as well as the evolution of the trade structure, in order to understand economic performance differences between Switzerland and France. Despite differences in terms of market size, some common trends are identified. I also argue that Switzerland's skilled labor force, along with an intelligent choice of economic policy, allowed this country to adapt its specialization structure to global demand and enjoy rapid economic growth.

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Abstract

Details

Gender and Tourism
Type: Book
ISBN: 978-1-80117-322-3

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Book part
Publication date: 2 June 2008

Eric W. Bond and Robert A. Driskill

We extend the Jones (1971) analysis of the effects of distortions in 2×2 trade models to the case of a two-sector dynamic general equilibrium model of a small open economy…

Abstract

We extend the Jones (1971) analysis of the effects of distortions in 2×2 trade models to the case of a two-sector dynamic general equilibrium model of a small open economy with capital accumulation. We do a comparative steady state analysis for the effect of policy changes on factor prices and the capital stock, and examine the dynamics of the system in the neighborhood of the steady state. We also show that the system will have multiple equilibria when value and physical factor intensity rankings of the sectors do not agree.

Details

Contemporary and Emerging Issues in Trade Theory and Policy
Type: Book
ISBN: 978-1-84950-541-3

Keywords

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Book part
Publication date: 14 June 2002

Alex R. Hoen

Abstract

Details

An Input-output Analysis of European Integration
Type: Book
ISBN: 978-0-44451-088-4

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Book part
Publication date: 14 December 2004

Jeffrey T. Macher and David C. Mowery

We examine the evolution of vertical specialization in three industries: chemicals, computers, and semiconductors. Vertical specialization is the restructuring of…

Abstract

We examine the evolution of vertical specialization in three industries: chemicals, computers, and semiconductors. Vertical specialization is the restructuring of industry-wide value chains, such that different stages are controlled by different firms, rather than being vertically integrated within the boundaries of individual firms. In some cases, vertical specialization may span international boundaries and is associated with complex international production networks. After decades of vertical specialization, firms in the chemical industry are re-integrating stages of the value chain. By contrast, the semiconductor and computer industries have experienced significant vertical specialization during the past ten years. We examine how and why these contrasting trends in vertical specialization have co-evolved with industry maturation and decline, and underscore the importance and role of both industry factors and business strategies necessary for industries to become more specialized. We also consider the effects of vertical specialization on the sources of innovation and the geographic redistribution of production and other activities. We conclude that the evolution of vertical specialization in these three industries has both reflected and influenced the strategies of leading firms, while also displays industry-specific characteristics that are rooted in different technological and market characteristics.

Details

Business Strategy over the Industry Lifecycle
Type: Book
ISBN: 978-0-76231-135-4

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Article
Publication date: 6 November 2017

Lihua Li, Maria Estela Varua, Adam M. Komarek, Sriram Shankar and William D. Bellotti

The purpose of this paper is to explore the endogenous relationship between production specialisation and market commercialisation with an empirical study of farmers in…

Abstract

Purpose

The purpose of this paper is to explore the endogenous relationship between production specialisation and market commercialisation with an empirical study of farmers in Northwest China.

Design/methodology/approach

The three-stage least squares were used to address simultaneity and over-identification problems in comparison with two-stage least squares (2SLS). The Durbin-Wu-Hausman test was employed to identify the endogeneity of the commercialisation and specialisation variables. The validity, relevance, and strength of the instruments were tested using the Stock-Yogo weak instrument diagnostics test.

Findings

A two-way interrelationship between specialisation and commercialisation were confirmed, and suggest that farmers’ decisions on farm commercialisation and production specialisation are actually separate and interacting.

Social implications

By demonstrating that a virtuous cycle exists between agricultural commercialisation and on-farm specialisation, policies can be formulated to complement these two effects that may help increase small holders’ income. Farmers’ market participation can be indirectly improved by combining market improvement and risk management tools to encourage production specialisation.

Originality/value

The insights of this study cast further light onto the farm market participation theory by emphasising that higher asset endowments enable small farmers to specialise in production with comparative advantage.

Details

China Agricultural Economic Review, vol. 9 no. 4
Type: Research Article
ISSN: 1756-137X

Keywords

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Article
Publication date: 25 September 2018

Karim Hegazy and Mohamed Hegazy

This study aims to investigate the implications of audit industry specialization on auditor’s retention and growth within an emerging economy. Factors such as whether the…

Abstract

Purpose

This study aims to investigate the implications of audit industry specialization on auditor’s retention and growth within an emerging economy. Factors such as whether the firm is a Big 4, a firm with international affiliation, a local firm and the type of industry were studied to analyse the reasons behind audit firm retention and growth.

Design/methodology/approach

This research is based on a field study related to audit firms providing services to listed companies in an emerging economy. The sample includes the top 100 publicly held companies’ in the Egyptian stock market during 2006-2011 for which their annual reports are analysed to determine the audit firms’ retention and growth. An assessment of the continuity of the auditors and the increase in the number of audit clients were also measured.

Findings

The results confirm that industry specialization has an important effect on the auditor’s retention, especially for industries where capital investment is significant such as buildings, construction, financial services, housing and real estate. Big 4 audit firms retained their clients because of their industry specialization and brand name. Evidence was found that good knowledge of accounting and auditing standards resulted in audit firms with international affiliation competing with the Big 4 for clients’ retention and growth.

Originality/value

This study contributes to the existing literature, as it is among the first to provide empirical evidence on auditor retention, growth and auditor’s dominance in an emerging economy such as Egypt.

Details

Journal of Accounting & Organizational Change, vol. 14 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

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