Dennis M. López, Kevin T. Rich and Pamela C. Smith
We investigate whether auditor size is associated with the disclosure of internal control exceptions among Circular A-133 audits of nonprofit healthcare organizations. Our…
Abstract
We investigate whether auditor size is associated with the disclosure of internal control exceptions among Circular A-133 audits of nonprofit healthcare organizations. Our analysis is motivated by recent growth and transparency concerns within the sector. Using a sample of 1,180 audit reports from 2004 to 2008, we find evidence that audits performed by Big 4 firms are less likely to disclose internal control weaknesses than those performed by smaller firms. Additional analyses indicate this relation only remains statistically significant for a subsample of small organizations, possibly due to greater selectivity or lower efforts by the Big 4 auditors. We discuss the implications of these findings from an audit quality, market dominance, and client size perspective. The results are relevant to hospital financial managers seeking high quality audits at low cost.
M.A. GIL, M.T. LOPEZ and P. GIL
When we consider a decision problem under randomness and fuzziness, and several fuzzy information systems obtain, a comparison between them becomes interesting. In this paper, it…
Abstract
When we consider a decision problem under randomness and fuzziness, and several fuzzy information systems obtain, a comparison between them becomes interesting. In this paper, it is proposed to compare fuzzy information systems paying attention to the maximization of the “worth of fuzzy information system”.
David W. Brannon and Ralf Burbach
Purpose: We generally ascribe hospitality industry talent shortages to organisations competing for dwindling talent rather than their inability to sustain industry talent pools…
Abstract
Purpose: We generally ascribe hospitality industry talent shortages to organisations competing for dwindling talent rather than their inability to sustain industry talent pools. This chapter suggests that developing sustainable talent management and development (STMD) initiatives can address the talent attraction and retention issues the industry is facing. Following Ostrom’s (2002) design principles, we advocate for sustainable common pool resource networks as a solution for developing durable STMD initiatives to address talent shortages within the hospitality industry.
Methodology: A conceptual chapter synthesising disparate theories in a new context.
Findings: Despite hospitality organisations’ continued investment in talent management, talent shortages remain systematically embedded within the industry. These are the result of a perennial competition among hospitality firms for talent, when, instead, these firms should engage in collective efforts to sustain industry talent pools. The adoption of a more sustainable approach by incorporating Ostrom’s (2002) design principles to establish long-lasting common talent pool resource in the form of industry rather than firm-level talent pools may halt the decline in available talent.
Research Limitation/Implications: While hospitality organisations have a vested interest in sustainably managing talent, limited attention has been paid to creating sustainable industry talent pools. We propose several design principles for developing durable STMD initiatives, which require empirical testing.
Practical/Social Implications: We address talent shortages for hospitality organisations by offering the blueprint for developing sustainable industry talent pools for a collection of firms, which, on their own, would lack the experience and resources to securing a steady supply of talent. In addition, industry talent pools also have the potential to improve the general working conditions for employees in this industry pool.
Originality/Value of Chapter: This chapter addresses hospitality industry talent shortages by proposing the creation of sustainable regional industry talent pools rather than focussing on firm-level talent management practices.
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The traditional literature dealing with statistical decision problems usually assumes that previous information about an associated experiment may be expressed by means of…
Abstract
The traditional literature dealing with statistical decision problems usually assumes that previous information about an associated experiment may be expressed by means of conditional probabilistic information, and the actual experimental outcomes can be perceived with exactness by the statistician. We now consider statistical decision problems satisfying the first assumption above, so that the actual available information cannot be exactly perceived, but rather it may be assimilated with fuzzy information (as defined by Zadeh et al.).
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Lisa-Mari Coughlan and Melville Saayman
Tourism is a key source of income to South Africa. Food and beverages is a key part of tourism and the literature reveals that tourists spend up to a quarter of their budget on…
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Tourism is a key source of income to South Africa. Food and beverages is a key part of tourism and the literature reveals that tourists spend up to a quarter of their budget on cuisine. South Africa has, however, been rated as the least-prepared culinary travel destination and the travel destination with the greatest potential for growth. Therefore, a segmentation taxonomy based on culinary preferences of international tourists to South Africa is put forth which can be used to prepare South Africa as a culinary travel destination. The 627 international tourists surveyed were divided into five segments with the use of factor analyses, t-tests, Spearman rank correlations and analysis of variance. The segments were named conservationists, experience seekers, devotees, explorers and socialisers (CEDES taxonomy). Multiple results and implications are discussed in the paper.
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Edem M. Azila-Gbettor, Robert J. Blomme, Ad Kil and Ben Q. Honyenuga
The study examines organization citizenship behavior (OCB) as a mediating variable between instrumental work values (IWVs) and organizational performance; and group differences…
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The study examines organization citizenship behavior (OCB) as a mediating variable between instrumental work values (IWVs) and organizational performance; and group differences between family manager and nonfamily manager for integrated models in family hotels. Data were collected from 189 hotels (n = 921) ranging from budget to three-star family hotels in Ghana using questionnaire administered conveniently. Data were analyzed using structural equation modeling. Work value positively influences OCB and organizational performance of family hotels. OCB mediates the relationship between work values and organizational performance. The study also found significant support for group differences between family and nonfamily firms for IWVs and mediating effect of OCB on the relationship between IWVs and performance.
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Jelena Tepavčević, Melita Josipović and Vedran Milojica
Introduction: Considering the facts that hospitality employees belong to the category of low paid workers, tips are an important source of their incomes. It is very important to…
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Introduction: Considering the facts that hospitality employees belong to the category of low paid workers, tips are an important source of their incomes. It is very important to determine the nature of the relationship between dependence on tips among hotel employees on their job satisfaction due to the possible influence on their turnover intentions. Aim: The aim of this chapter was to investigate the relationship between job satisfaction, the dependence on tips and turnover intentions among hotel employees. Method: Data were collected during spring 2020 in the hotels on the territory of the Republic of Serbia. A total of 213 employees from different departments were included in the research. Findings: Correlation analysis showed that there is a small negative correlation between job satisfaction and turnover intentions. Significant medium correlation is calculated between dependence on tips and turnover intentions. Significant negative correlation exists between job satisfaction and dependence on tips.
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Community perception of climate change is a factor in increasing local awareness of climate disaster risk. This encourages more disaster risk reduction actions by the communities…
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Community perception of climate change is a factor in increasing local awareness of climate disaster risk. This encourages more disaster risk reduction actions by the communities themselves, and thus, provides a driver for sustainable community disaster risk management (DRM) initiatives. Using these hypotheses, this chapter assesses whether the communities’ climate change perceptions, awareness of climate hazardous risk, and subsequent actions on DRR enable local DRM capacity to reduce the increasing climate disaster risk. The study conducts household surveys with an original questionnaire in four communities in Cartago City, Costa Rica.