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Describes the basic optical concepts of infrared gas detection in relation to industrial applications and considers the electro optic components at the heart of the analyzers, the infrared detectors themselves. Discusses the choice of detectors for a given application and looks at the pros and cons of thermal detectors and quantum detectors. Notes the possible need to cool quantum detectors to improve their signal to noise and responsivity characteristics. Concludes with the possibility for custom configurations and lists the various application of infrared gas detection including uses in the transport industry, petrochemical industry and hospitals.

This study aims to review how the mental ill-health of academic staff is regarded in higher education institutions (HEIs) and explore the decision to disclose (or not) a mental health condition whilst working in this sector.

The choice to disclose is explored by using duoethnography undertaken by two female academics working in this context who both experience mental ill-health. Both authors recorded their experiences, which were then shared with each other and analysed using thematic analysis.

The themes that emerged from the authors’ reflections comprise: a discussion of the connection between work-life identities and the impact of mental ill-health in the workplace; a consideration of the elements that influence our decision to disclose (or not) mental health diagnoses within HEI; and an examination of the additional burden of identity work for those who experience mental ill-health.

The study contributes to this evidence base by exploring the choice to disclose a mental health diagnosis in HEIs. It investigates this highly personal decision and suggests that this choice depends on the context in which we are located and how we experience our different identities in the workplace. Furthermore, it highlights the importance for HEIs to develop positive employment practices to support academic staff with mental ill-health to disclose a mental health condition and to achieve a good workplace environment whilst emphasising the need for more empirical work to explore the decision to disclose (or not) in this sector.

The purpose of this paper is to address the opposing views of the relationship between directors’ and officers’ liability insurance (D&O insurance) and stock price crash risk in a major Asian emerging stock market.

This paper finds an endogenous relationship between D&O insurance and stock price crash risk. Hence, the two-stage least squares regression analysis is used to address the endogeneity issue when the relationship is examined. Moreover, this paper further controls the quality of other corporate governance mechanisms to investigate whether D&O insurance still has an effect on stock price crash risk.

The effect of D&O insurance coverage is significantly negatively related to firm-specific stock price crash risk in Taiwan. More importantly, even when the quality of other corporate governance mechanisms is controlled, the negative relationship between D&O insurance coverage and firm-specific stock price crash risk remains significant. The evidence supports that D&O insurance serves as an effective external monitoring mechanism, strengthens corporate governance, and thus reduces stock price crash risk.

Emerging Asian markets suffer a dearth of research on the relationship of D&O insurance coverage and the firm-specific stock price crash risk. Investigating the relationship in Taiwan, the present study fills the research void. The findings show that D&O insurance plays an important role in reducing stock price crash risk of Taiwanese firms even when other corporate governance mechanisms are in place.

The purpose of this paper is to investigate the relations between the directors' and officers' (D&O) insurance and digital transformation of Chinese-listed companies to provide insights into triggers of digital transformation from the perspective of D&Os' incentive plan.

Based on a panel dataset of 2,590 listed manufacturing companies in China from 2017 to 2020, and using a textual analysis of annual reports, this paper empirically examines the impact of D&O insurance on digital transformation. The authors investigate the mechanism through a mediating model and apply a series of robustness tests including firm fixed effect model, propensity score matching and changing key measures.

The research shows that the digital transformation has been negatively influenced by D&O insurance. The long coverage duration of D&O insurance significantly lowers the level of digital transformation. The moral hazard problem caused by D&O insurance has hampered digital transformation through reducing explorative innovation, while there has been no significant change in innovation quantity. Under the coverage of D&O insurance, firms with worse internal governance and state-owned firms are more reluctant to invest in risky transformation than their counterparts.

Based on a textual analysis of annual reports, this paper empirically tests the influential mechanism of D&O insurance coverage on digital transformation. The authors provide insights into non-tech triggers of digital transformation and uncover how incentive plans influences D&Os' behaviors. This paper provides a new angle to the debate on governance-strengthening and governance-weakening role of D&O insurance.

Voricort der Redaktion: Dr. J. Charvát hat den nachstehenden Aufsatz mit besonderem Blick auf das Heilbäderwesen verfasst. Nachdem die Ausführungen jedoch einen allgemeingltigen Überblick über den aktuellen Stand der Kosten‐Nutzen‐Diskussion im Tourismus vermitteln, möchten wir sie mit dem Abdruck in unserer Zeitschrift einem breiteren Kreis zugänglich machen.

In der Nummer 2 des ersten Jahrganges dieser Zeitschrift ist ein Artikel aus meiner Feder über “L'hötel et son Système de calcul” erschienen. Schon die Formulierung des Titels in französischer Sprache fordert geradezu zu einer historischen Betrachtung zum Hotel‐Rechnungswesen auf. Das ist die wörtliche Uebertragung von “Das Hotel und sein Rechnungswesen”. Jeder Französischsprachige wird heute darüber den Kopf schütteln: Impossible! Diese Unmöglichkeit findet aber eine ganz spezifische Erklärung in der damaligen Zeit.

In der aktuellen Diskussion ber den Fremdenverkehr allgemein und die Fremdenverkehrspolitik im besonderen stehen zur Zeit — insbesondere im Alpenraum — Umweltaspekte im Vordergrund 1). Dies rechtfertigt zweifellos das Adjektiv ‘umweltorientiert’ im Zusammenhang mit der Fremdenverkehrspolitik. Dennoch soll hier zunächst eher all‐gemein auf die Fremdenverkehrspolitik und ihre wirtschaftlichen Ziele eingegangen werden; letztlich wird sich herausstellen, dass zwar jede Fremdenverkehrspolitik auf Umweltbelange Bedacht nehmen muss, wenn sie Nachfrage anziehen und damit ihrem Anspruch auf Erreichung bestimmter regionaler Wirtschaftsziele gerecht werden will, dass aber vor allem in der Frage der touristischen Landschaft Zielkonflikte zwischen der Erreichung wirtschaftspolitischer Ziele und Umweltfragen auftreten können.

The article deals with factors that act as an incentive to internationalisation of the hotels in the small‐to‐medium‐sized enterprises (SME) category in the traditional tourism countries, and also discusses the obstacles to internationalisation. The “OLI” approach according to Dunning (ownership advantages, location‐specific advantages, advantages of internalisation) is tested against the results of a survey of hotelkeepers in the Alpine countries, particularly Austria. It is not just the size of the enterprise that acts as a limit on the extent of internationalisation of SMEs. Other factors that determine the attitude taken towards internationalisation include market intelligence, financing problems, the degree of entrepreneurial spirit, and the specific nature of tourism services.

The last ten to fifteen years have seen a marked explosion in the literature on tourism. General and specific abstracting journals and bibliographies featuring tourism exist (e.g. GeoAbstracts and Leisure, Recreation and Tourism Abstracts) and literature reviews of different aspects of tourism are frequently undertaken (e.g. Pearce 1981; Graburn 1983; Cohen 1984) but there has been little attempt to analyse the nature of the literature itself. What is actually being used and where it is coming from are questions which have rarely been addressed as the abstracts give no indication of use and most reviews are content oriented. Answers to these questions can provide insights into the nature, structure and boundaries of tourism research.

Die touristische Standortsbestimmung umfasst im Grunde genommen die Erscheinung Fremdenverkehr an sich. Sie projiziert diese lediglich nach örtlichen Gesichtspunkten. Dafür kann entweder die Methode der Beschreibung oder aber jene der Erklärung Platz greifen. Jene überwiegt bei den Geographen, diese bei den Wirtschaftswissenschaftern. Wirtschaftliche und geographische Betrachtungsweisen werden auch im folgenden auseinandergehalten. Beide berücksichtigen indes alle Elemente, die den Fremdenverkehr konstituieren. In Betracht fallen einmal die natrlichen und kulturellen Komponenten, die einen Fremdenverkehrsort kennzeichnen und den Bedarf darauf lenken. Eine bedeutsame Rolle kommt sodann dem Faktor Entfernung zu. Ausserdem kann aber die Standortsbestimmung auch unter dem Gesichtswinkel der Marktbildung erfolgen. Sie umfasst dann alle Bestandteile des Fremdenverkehrsmarktes und die Regeln, die fr deren Zusammenspiel in örtlicher Hinsicht massgebend sind.