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The purpose of this paper is to examine the effect of the Enron scandal, Arthur Andersen's demise and the Sarbanes‐Oxley Act on audit fees.

The paper uses empirical methodology (univariate and multivariate).

Audit fees and the Big‐4 premium increased in 2002. Increase was larger for bigger and riskier clients. Evidence is also consistent with a competitive market for former Andersen clients.

Data requirements might bias the sample towards larger sized firms. Data availability limits the number of observations.

The research findings on audit fees in post‐Enron and Arthur Andersen period reported in this paper are important for policy makers.

It is found that the premium charged by Big 4 over non‐Big 4 has increased in 2002, and that the ability of an auditor to charge a premium is adversely affected when its reputation is tarnished. It is also reported that the frequency of voluntary switches within the Big 4 is lowest in 19 years. The audit fee model was also refined by adding two ownership variables to control for agency aspect of client firms; inside and institutional ownership.

During the early 1970s, per capita income of Koreans increased rapidly. The increased income was due to the speedy industrialization. Both increased income and mounting stress from jobs and the industrialized environment together induced Koreans to travel away from home to relax and regain strength to work.

Automatic segmentation of unorganized 3D human body scan data was developed without heuristic specified values. It was reliable in finding the upper body's primary landmarks. The paper aims to discuss these issues.

Quasi boundary point sequence (QBPS) was defined to find the boundary of the human body. Body scan data were categorized by clustering the features extracted from the predefined QBPS. A non-uniform rational B-spline (NURBS) approximation was used to detect the landmarks of the segmented upper torso.

The segmentation method based on feature extraction was reliable regardless of the scan data's fidelity. It was verified that the landmark detection method introduced in this work is more robust than a previous method that utilizes the position of point data.

There are several studies of human body segmentation and body landmark detection. This work, however, aims to automate fully segmentation and develop more reliable searching methods. Unlike previous work that uses only 2D human body information, this work uses 3D body information. Furthermore, previous landmark searching methods were superseded by more robust methods applying NURBS approximations.

The purpose of this paper is to estimate an individual’s probability of preservation of the night view of Han-River bridge tax using the contingent valuation method (CVM) and to present the effects of 4Es on experience economy theory.

The on-site survey was conducted in the 11 district Han-River parks: Gwangnaru, Jamsil, Ttukseom, Jamwon, Banpo, Yeechon, Yeouido, Mangwon, Nanji, Ganseo and Yanghwa district, including 24 bridges such as Banpo, Olympic bridge during 8-9 pm around the lighting and 9-10 pm peak time of lighting.

Truncated mean willingness-to-pay indicates that the economic value of the night view of Han-River bridge is 49,575 won (about USA $50) per household, which implies the significance of the preservation value of the night view.

This study sets a hypothetical market, and there are limitations on hypothetical bias of the dichotomous choice CVM. For the future study, a survey with a specific real payment vehicle in an attempt to reduce hypothetical bias can be a tool for the prevention of the overestimation.

Through the study, Seoul city has to invest aggressively on the night view landscape business of Han-River bridge, which can become a landmark and has lots of attraction for tourists. As this study’s core aim was to justify the economic value of the night view of the Han-River bridges, the estimated amount strongly supports the lighting business of the Han-River bridge.

The results of this research may help policy-makers of Han-River to establish practical decisions as to whether improving and preserving the Han-River’s night view lighting business are worth the value.

The purpose of this research is to understand how knowledge sharing takes place in the dynamic labour environment of Darwin's hospitality industry in the Northern Territory of Australia.

Three hotels, part of the same hotel chain, were used as a case study. Data were acquired through 76 semi‐structured interviews and validated through two focus groups over an eight‐month period.

The research revealed that organisational and individual factors supported knowledge sharing in the dynamic labour environment of Darwin's hospitality industry. Noteworthy were the participant's attitudes to knowledge sharing as well as the role of social interactions and social networks as they enabled peers to familiarise with one another both professionally and non‐professionally. The product of this familiarity was people knowledge that enabled their adaptation to multiple levels (place, industry, hotels, and peers) and in turn helped them to share knowledge with peers irrespective of labour instability.

The research focused only on one aspect of knowledge management (knowledge sharing) and the front office departments of three hotels located in Darwin, Northern Territory of Australia.

The research provides a knowledge sharing strategy that could help practitioners nurture knowledge sharing in environments of high turnover.

The research contributes to the scant literature available on knowledge sharing strategies in environments of high turnover.