Yield management has been adopted by many hospitality organizations. An introduction to yield management concepts, resources and ideas for the design and implementation of price…
Abstract
Yield management has been adopted by many hospitality organizations. An introduction to yield management concepts, resources and ideas for the design and implementation of price and capacity management tools is provided in the context of private club management. The use of contribution‐based yield statistics to monitor the performance of price and capacity decisions in high variable cost operations is discussed, along with reservations policies, perceptions of fairness and the use of coupons to obscure differential price policy.
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Martin Karlsson, Fredrik Karlsson, Joachim Åström and Thomas Denk
This paper aims to investigate the connection between different perceived organizational cultures and information security policy compliance among white-collar workers.
Abstract
Purpose
This paper aims to investigate the connection between different perceived organizational cultures and information security policy compliance among white-collar workers.
Design/methodology/approach
The survey using the Organizational Culture Assessment Instrument was sent to white-collar workers in Sweden (n = 674), asking about compliance with information security policies. The survey instrument is an operationalization of the Competing Values Framework that distinguishes between four different types of organizational culture: clan, adhocracy, market and bureaucracy.
Findings
The results indicate that organizational cultures with an internal focus are positively related to employees’ information security policy compliance. Differences in organizational culture with regards to control and flexibility seem to have less effect. The analysis shows that a bureaucratic form of organizational culture is most fruitful for fostering employees’ information security policy compliance.
Research limitations/implications
The results suggest that differences in organizational culture are important for employees’ information security policy compliance. This justifies further investigating the mechanisms linking organizational culture to information security compliance.
Practical implications
Practitioners should be aware that the different organizational cultures do matter for employees’ information security compliance. In businesses and the public sector, the authors see a development toward customer orientation and marketization, i.e. the opposite an internal focus, that may have negative ramifications for the information security of organizations.
Originality/value
Few information security policy compliance studies exist on the consequences of different organizational/information cultures.
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Oliver Ahel and Moritz Schirmer
The society faces growing global challenges in terms of sustainable development. A key factor in preparing society for these challenges is education for sustainable development…
Abstract
Purpose
The society faces growing global challenges in terms of sustainable development. A key factor in preparing society for these challenges is education for sustainable development (ESD). This study aims to discuss how the combination of research-based learning (RBL) and digitalization can be used for successful ESD in higher education. The paper introduces the conceptual development of technical and didactical implications for an online learning format, which combines the opportunities of RBL and digitalization to facilitate the distribution of ESD. Furthermore, corresponding evaluation results are presented.
Design/methodology/approach
A framework, based on key dimensions described by the relevant literature, was applied for the empirical approach to evaluate students’ learning experiences. On this basis, the differences in the students’ learning experiences between the RBL-format and conventional digital learning format (self-directed studies, learning videos and electronic examination) were measured.
Findings
The performed two-sample t-test indicates statistical significant differences in all dimensions. On average, students (N = 226) using the RBL-based format report higher ratings for each examined dimension than students who experienced a conventional format. In summary, this indicates an overall corresponding tendency in students’ learning experience between the examined learning formats.
Originality/value
The presented examination offers empirically based insights on how a digital format can combine RBL and ESD to enhance students’ learning experiences. Moreover, theoretical contributions are provided regarding the future development of digital learning formats to further integrate ESD in higher education.
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Michael Grassmann, Stephan Fuhrmann and Thomas W. Guenther
Credibility concerns regarding integrated reports can harm the intended decrease of information asymmetry between a firm and its investors. Therefore, it is crucial to examine…
Abstract
Purpose
Credibility concerns regarding integrated reports can harm the intended decrease of information asymmetry between a firm and its investors. Therefore, it is crucial to examine whether voluntary third-party assurance enhances the credibility of integrated reports and, thus, decreases information asymmetry. Furthermore, this study aims to investigate the interaction effect between assurance quality and the disclosed connectivity of the capitals, a distinguishing feature of integrated reports.
Design/methodology/approach
Content analysis is performed of the 176 assurance statements included in the 269 integrated reports of Forbes Global 2000 firms disclosed from 2013 to 2015 and the 269 integrated reports themselves. Regression analyzes are applied to examine the associations between assurance, the disclosed connectivity of the capitals and information asymmetry.
Findings
The presence of an assurance statement in an integrated report significantly decreases information asymmetry. Surprisingly, assurance quality is not significantly associated with information asymmetry. However, an interaction analysis reveals that combining high assurance quality with high disclosed connectivity of the capitals allows a significant decrease in information asymmetry.
Research limitations/implications
The paper demonstrates that the connectivity of the capitals of integrated reports and assurance quality are connected and together are associated with information asymmetry.
Practical implications
The results imply, both for report preparers and standard setters, that assurance quality is advantageous only when combined with disclosed connectivity of the capitals.
Social implications
More information on non-financial information measured by the connectivity of the capitals of integrated reporting has an interaction effect together with assurance quality on information asymmetry.
Originality/value
This paper builds on a unique data set derived from the contents of integrated reports and accompanying assurance statements. Furthermore, it extends the integrated reporting literature by investigating the interaction between assurance quality and the disclosed connectivity of the capitals, which had not previously been examined in combination.
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Michel Mann, Marco Warsitzka, Joachim Hüffmeier and Roman Trötschel
This study aims to identify effective behaviors in labor-management negotiation (LMN) and, on that basis, derive overarching psychological principles of successful negotiation in…
Abstract
Purpose
This study aims to identify effective behaviors in labor-management negotiation (LMN) and, on that basis, derive overarching psychological principles of successful negotiation in this important context. These empirical findings are used to develop and test a comprehensive negotiation training program.
Design/methodology/approach
Twenty-seven practitioners from one of the world’s largest labor unions were interviewed to identify the requirements of effective LMN, resulting in 796 descriptions of single behaviors from 41 negotiation cases.
Findings
The analyses revealed 13 categories of behaviors critical to negotiation success. The findings highlight the pivotal role of the union negotiator by illustrating how they lead the negotiations with the other party while also ensuring that their own team and the workforce stand united. To provide guidance for effective LMN, six psychological principles were derived from these behavioral categories. The paper describes a six-day training program developed for LMN based on the empirical findings of this study and the related six principles.
Originality/value
This paper has three unique features: first, it examines the requirements for effective LMN based on a systematic needs assessment. Second, by teaching not only knowledge and skills but also general psychological principles of successful negotiation, the training intervention is aimed at promoting long-term behavioral change. Third, the research presents a comprehensive and empirically-based training program for LMN.
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THE Reference Department of Paisley Central Library today occupies the room which was the original Public Library built in 1870 and opened to the public in April 1871. Since that…
Abstract
THE Reference Department of Paisley Central Library today occupies the room which was the original Public Library built in 1870 and opened to the public in April 1871. Since that date two extensions to the building have taken place. The first, in 1882, provided a separate room for both Reference and Lending libraries; the second, opened in 1938, provided a new Children's Department. Together with the original cost of the building, these extensions were entirely financed by Sir Peter Coats, James Coats of Auchendrane and Daniel Coats respectively. The people of Paisley indeed owe much to this one family, whose generosity was great. They not only provided the capital required but continued to donate many useful and often extremely valuable works of reference over the many years that followed. In 1975 Paisley Library was incorporated in the new Renfrew District library service.
Danièle Meulders, Robert Plasman and François Rycx
This paper introduces the Special Issue on competitive versus non‐competitive wage differentials, a collection of papers originally presented at the 79th Conference of the Applied…
Abstract
This paper introduces the Special Issue on competitive versus non‐competitive wage differentials, a collection of papers originally presented at the 79th Conference of the Applied Econometrics Association held in Brussels in May 2002.
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Yeongbae Choe and Daniel R. Fesenmaier
The purpose of this paper is to describe the core of an advanced destination management system, which uses a series of data matching techniques and business analytics.
Abstract
Purpose
The purpose of this paper is to describe the core of an advanced destination management system, which uses a series of data matching techniques and business analytics.
Design/methodology/approach
This study first proposes the conceptual framework for an advanced destination management system and then illustrates the core components of the proposed system using real-world data from Northern Indiana. In this study, search interests, devices used and other forms of website use derived from online clickstream data were merged with visitor demographic and tripographic information obtained from an online survey to develop an analytic model used to describe the core market structure.
Findings
Key demographic factors (e.g. gender, age and income), search interests, referred websites, the number of total sessions, temporal aspects and spatial aspects of visitor travel provide essential information defining the structure and dynamics of the visitor marketing in Northern Indiana.
Originality/value
The process and data used in this study provide a “proof of concept” for developing highly personalized marketing systems, which can substantially improve the competitiveness of a destination management organization.
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Adriana Silva, Susana Jorge and Lúcia Lima Rodrigues
Existing research has concluded that accounting quality is influenced not only by the quality of accounting standards, but also by enforcement systems. Therefore, enforcement is…
Abstract
Purpose
Existing research has concluded that accounting quality is influenced not only by the quality of accounting standards, but also by enforcement systems. Therefore, enforcement is one of the key factors for ensuring International Financial Reporting Standards’ (IFRS) compliance and achieving accounting quality. However, one still does not know what has been studied about this relationship in scientific literature. Accordingly, the purpose of this paper is to identify, recap and evaluate the current state of research on the relationship between IFRS enforcement and accounting quality, to provide a critical overview of publications in this field and to identify future areas of interest.
Design/methodology/approach
Supported by a structured literature review, this paper fills in a research gap by conducting a scientometric analysis of papers on the relationship between IFRS enforcement and accounting quality construed in a broad sense. It reviews papers published between 2006 and 2019 selected from the Web of Science database, particularly analyzing main journals, authors, geographic areas of study, methods used, specific topics explored and future lines of research to be developed.
Findings
Main findings show a shortage of studies analyzing IFRS enforcement practices in individual countries and, in turn, the impact these practices may have on the accounting quality. This gap calls for further research to know the effectiveness of the IFRS-related enforcement mechanisms.
Originality/value
To the best of the authors’ knowledge, no previous scientometric studies focused on the enforcement of IFRS and accounting quality. This study fills this research gap and improves the understanding about what has been published on the topic, also proposing an agenda for future research that can help regulators to adjust policies for the implementation and enforcement of IFRS.
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Ancient Egyptian studies, as a formal academic discipline, originated in the 19th century. Besides being of great fascination to scholars, ancient Egypt has also been of much…
Abstract
Ancient Egyptian studies, as a formal academic discipline, originated in the 19th century. Besides being of great fascination to scholars, ancient Egypt has also been of much interest to the general public, due to the deep sense of wonder, grandeur, and mystery that the extant monuments and artifacts have evoked, and still continue to evoke.