Yao‐Wen Hsu, Yi‐Chan Chung, Ching‐Piao Chen and Chih‐Hung Tsai
Each amusement park has a wayfinding system, while symbols are important mediums to guide tourists to find their destinations. It is very important that whether the meanings of…
Abstract
Each amusement park has a wayfinding system, while symbols are important mediums to guide tourists to find their destinations. It is very important that whether the meanings of symbols recognized by tourists immediately. This paper mainly discusses the recognition of graphic symbols in amusement park, and proposes the improvement suggestions. Materials for this study were drawn from 20 different graphic symbols of a theme amusement park in Taiwan. The testees were required to evaluate the design of graphic symbols based on symbolic meaning and graphics recognition to summarize the confusion matrix. The results show that there are three groups of graphic symbols easy to be confused, and five symbols not meeting a criterion of 67 per cent correct responses. The reasons were discussed, and improvement and relevant suggestions have been proposed, which may be helpful to redesign of symbols.
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J.J. Boersema, G.W.J. Barendse, J. Bertels and A.E. de Wit
Conducts an analysis of the content and scope of textbooks in environmental science, and discusses what to do about possible shortcomings. In almost all introductory courses…
Abstract
Conducts an analysis of the content and scope of textbooks in environmental science, and discusses what to do about possible shortcomings. In almost all introductory courses, teachers and students make use of textbooks. One may therefore safely assume that the content of these books reflects somehow what is thought to be relevant to the teaching and knowledge of environmental sciences. Scope and content may therefore represent what is considered to be the core curriculum, at least in the eyes of the editors and writers of these books. The analysis is confined to 12 textbooks published over the last five years, of which ten are in the English language, paying most attention to those widely used. Important research questions were: What perspective do the books take? Is their scope clearly depicted? How are environmental problems defined? What are the major issues and concepts dealt with? How are they structured? What is left out and/or missed? None of the books examined takes a disciplinary stance. In nearly all, chooses a thematic approach, with strong emphasis on Earth as a living system, and on the human‐environment interrelationship. There is a rather strong overlap in themes and concepts used, suggesting the existence of a shared “body of knowledge”, which is quite promising when striving after a core curriculum. Social and societal aspects come relatively late on the stage, mostly in the second or third part of the books, when implementation of measures is at stake. In several textbooks, environmental problems are taken as problems formulated and defined by natural scientists. Interdisciplinary methodology does not get proper attention.
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The phenomenal growth of the hospitality sector has exponentially increased the quantities of food waste being added into the system. The Food and Agriculture Organization of the…
Abstract
The phenomenal growth of the hospitality sector has exponentially increased the quantities of food waste being added into the system. The Food and Agriculture Organization of the United Nations estimates that around one-third of the edible parts of the food produced for human consumption gets lost or wasted globally. Along these lines, hospitality food waste represents a significant societal challenge. A review of literature suggests that majority of existing hospitality studies have primarily focused on management's role in reducing food waste and only a few studies have looked into consumer food waste behavior. This chapter also identifies key behavioral tools that support reduction in individual food waste behavior and provides a basis for future empirical investigations.
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This paper examines the extent to which discounted cash flow methods — the theoretically preferred capital investment appraisal approach — are used in the evaluation of capital…
Abstract
This paper examines the extent to which discounted cash flow methods — the theoretically preferred capital investment appraisal approach — are used in the evaluation of capital projects within the United Kingdom.
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Mohammad Talha, Abdullah Sallehhuddin and Junaini Mohammad
This paper seeks to investigate the level of competitive disadvantage experienced by Malaysian listed companies by disclosing segmental information as required by the new…
Abstract
Purpose
This paper seeks to investigate the level of competitive disadvantage experienced by Malaysian listed companies by disclosing segmental information as required by the new accounting standard on segments disclosure by Malaysian Accounting Standards Board.
Design/methodology/approach
A total of 116 Malaysian listed companies are included in the study. Their annual reports for financial year ended 2002 are the main sources. The dependent variable is competitive disadvantage, which is proxied by Total Performance Index. The independent variables are quality of segmental disclosure by employing weighted average correlation technique, size of companies, the use of stricter accounting standard and the choice of business segment or geographical segment as the primary segment. To examine the developed hypotheses of the study; a multivariate least square regression model is employed. The analysis is also supported by correlation technique.
Findings
The outcomes of the study indicate that competitive disadvantage exists by disclosing segments information but it is not significant. In addition, larger companies experience greater competitive disadvantage than smaller companies, more extensive segment disclosure standard leads to less competitive disadvantage and the state of competitive disadvantage is greater when geographical segment is disclosed as the primary segment.
Research limitations/implications
Since the standard allows the reporting companies to disclose their segment information based on internal structure of the organization, the potential existence of materiality judgement may distort the comprehensiveness of the outcome. In addition, the limited number of companies included in the final sample leads to a more cautious approach in generalizing the findings.
Practical implications
Since the new accounting standard governing segment disclosure in Malaysian environment took effect in 2002, the study is considered timely. It allows the relevant accounting bodies to continue monitoring the level of compliance among the listed companies towards the new standard and, more importantly, it permits further improvement of the standard given the level of competitive disadvantage that may be experienced by reporting companies.
Originality/value
The remarkable contribution of the study lies in its timely effort to investigate the potential competitive disadvantage suffered by reporting companies in the first year of the implementation of the new accounting standard governing segment disclosure.
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Frank Dietz and Jan van der Straaten
The processes of production and consumption as developed by man affect the availability of natural resources for the subsequent processes of production and consumption. The effect…
Abstract
The processes of production and consumption as developed by man affect the availability of natural resources for the subsequent processes of production and consumption. The effect takes the form of pollution of air, water and soil, the presence of noise, monocultures, erosion and “asphalted zones”, as well as the exhaustion of supplies of fossil fuels and minerals in the earth's crust. However, for production and consumption, man needs natural resources of reasonably good quality. Reasonably fresh air, reasonably clean water, well‐functioning soil, a certain degree of quietness, a variety of landscapes and the availability of a certain number of fossil fuels and minerals are all indispensable for human life, now and in the future.
This paper aims to understand how a sustainable entrepreneur through his/her sustainable innovation can implement the three pillars of sustainable development, i.e. economic…
Abstract
Purpose
This paper aims to understand how a sustainable entrepreneur through his/her sustainable innovation can implement the three pillars of sustainable development, i.e. economic, social and environmental pillars, and how an entrepreneurial opportunity can be sought in environmental problems to develop a new product.
Design/methodology/approach
A qualitative research approach using a single-case study design has been adopted. It discusses the case of an Indian sustainable entrepreneur working for the cause of reducing plastic pollution in India and providing employment to rural women from economically weaker backgrounds. Data was primarily collected through semi-structured interviews, which were analyzed through thematic analysis.
Findings
The paper shows how an entrepreneur through entrepreneurial opportunity discovery and sustainable innovation contributes toward sustainable development.
Practical implications
This study highlights the need for institutional support by governments for a wide spectrum of sustainable enterprises as they can help the governments in achieving sustainable development goals at local levels. It will also act as a representative example for the entrepreneurs about how one can covert an environmental problem into an opportunity, through sustainable innovation.
Originality/value
The originality of the study lies in the presentation of an innovative idea developed by the entrepreneur for addressing the problem of plastic waste. The case used here demonstrates that sustainable entrepreneurship, through sustainable innovation, can deal with multiple economic, social and environmental issues.
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Mohammad Talha, Abdullah Sallehhuddin and Junaini Mohammad
To empirically examine the changing pattern of competitive disadvantage experienced by the reporting companies in disclosing segmental information in the Malaysian environment.
Abstract
Purpose
To empirically examine the changing pattern of competitive disadvantage experienced by the reporting companies in disclosing segmental information in the Malaysian environment.
Design/methodology/approach
The study consists of a final sample of 116 Malaysian companies listed on the Malaysian Bourse for the years 2000‐2002. Four hypotheses were developed to investigate the relationship between segmental information disclosure and competitive disadvantage. Adopting weighted average correlation (WAC) techniques and total performance index (TPI), a multivariate least square regression model was employed to test the four formulated hypotheses.
Findings
The statistical analysis employed provides a mixed pattern yet comprehensive understanding of relationship between segmental information disclosure and competitiveness level among 116 reporting companies listed in Malaysian Bourse from the years of 2000‐2002.
Research limitations/implications
The proprietary theory assumes at least two forms that differ on the basis of who are included in the proprietary group. Secondly, the existence of discretionary judgments among managers in determining the segment definition, items to be disclosed and level of materiality involved. Lastly, the size of final sample leads to caution in generalizing the analysis.
Practical implications
The results provide insights to interested groups such as accounting standard bodies, affected companies and the accounting profession, specifically in the Malaysian environment with the introduction of the new standard on segmental information disclosure known as MASB 22 segment reporting.
Originality/value
The study is very timely especially with the introduction of new accounting standard governing segmental reporting by companies in Malaysian financial reporting environment. The great value of this study is highlighted by the effort to empirically investigate the competitive disadvantage experienced by the reporting companies as they disclose segmental information as required by the new standard.
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Magnus Söderlund and Jan Mattsson
The purpose of this study was to examine the impact of unsubstantiated claims that a product is “ecological.”
Abstract
Purpose
The purpose of this study was to examine the impact of unsubstantiated claims that a product is “ecological.”
Design/methodology/approach
A between-subjects experimental design was used in which the absence versus the presence of an (unsubstantiated) ecological claim regarding a product was a manipulated factor. The design comprised four products, representing non-ingestible/ingestible products and familiar/unfamiliar brands. These two aspects were seen as potentially moderating factors with respect to the impact of ecological claims.
Findings
The results show that ecological product claims boosted beliefs that a product is indeed ecological. This influence was not moderated by non-ingestible/ingestible and familiar/unfamiliar product characteristics. Moreover, ecological product claims enhanced conceptually related product beliefs, namely, beliefs that the product is natural, environmentally friendly and healthy. Ecological claims also had a positive impact on the attitude toward the product.
Practical implications
The results imply that influencers who want a receiver to believe that a product is ecological can expect to be successful by merely claiming that a product is ecological.
Social implications
From a societal point of view, however, and in an era in which “alternative facts” and “post-truths” are becoming the subject of increasing concern, the results are problematic, because they underline that customers can be made to believe in claims even though no supporting evidence is provided.
Originality/value
The results imply that influencers who want a receiver to believe that a product is ecological can expect to be successful by merely claiming that a product is ecological. From a societal point of view, however, and in an era in which “alternative facts” and “post-truths” are becoming the subject of increasing concern, the results are problematic, because they underline that customers can be made to believe in claims even though no supporting evidence is provided.