Search results

To determine whether to entrust the European Union (EU) to create a new nonfinancial reporting framework or endorse the extant reporting framework developed by the Global Reporting Initiative (GRI), this study aims to explore whether the mandatory implementation of the EU Directive positively impacted the GRI-based environmental disclosure.

The authors compared the pre- and post-EU Directive environmental disclosure of 16 Italian environmentally sensitive companies. The authors used an extended coding scheme and developed a unique scoring system to compare the quantitative and qualitative changes in environmental disclosure.

The analysis showed that the quantity of environmental disclosure increased after the mandatory EU Directive adoption. The most significant change was observed regarding the disclosure topics explicitly required by the Italian legislature. Additionally, disclosure of soft information continued to prevail over that of hard information in the post-Directive period. While the Directive boosted the level of adherence to GRI standards, Italian companies disclosed information that could be easily mimicked (soft) instead of objective measures that could be verified (hard). In light of this evidence, the endorsement of extant GRI standards could be a valuable option for enhancing the comparability and transparency of environmental disclosure.

This study used an original extended coding system and proposed related environmental disclosure indexes that allow monitoring changes in environmental disclosure over time. To the authors’ best knowledge, this study is one of the few that justifies the significant impact of regulation (here the EU Directive) on the increase in environmental disclosure and that uses hard and soft information typology to examine the quality of environmental disclosure.

The purpose of this paper is to investigate whether the interaction between mandatory and voluntary risk disclosure is a complementary or substitutive consequence of different risk regulatory regimes. The paper is a cross analysis comparing Germany, the US, Italy, France and the UK during the period 2007-2010.

Content analysis is used to examine mandatory and voluntary risk information in corporate annual reports. A framework for the identification and measurement of risk information is developed by considering national and supranational regulations.

A complementary effect between mandatory and voluntary risk disclosure exists in each risk regulation jurisdiction. This effect does not depend on the presence of national risk rules (Germany and the US) as against national risk guidelines (France and the UK). Some cross-country differences emerge in the extent of the complementary effect, which are based on the national risk regulations. Germany shows the highest degree of complementing mandatory with voluntary risk disclosures.

The main limitations relate to the sample size, which is based on the choice of a matched approach and to some country-specific influences on regulatory regimes, which are not analysed. The practical implications refer to the revision or addition of mandated rules by accounting standard setters.

The paper contributes to the literature in two ways. First, it proposes an incremental analysis of corporate risk disclosure by examining the interaction between mandatory and voluntary risk disclosure with a complementary or substitutive consequence in different risk regulatory settings not previously investigated. Second, the paper makes a method-based contribution by developing an original analytical framework based on the analysis of different regulatory regimes.

The purpose of this study is to examine the consumer-side effects of “under new management” (UNM) signs. The authors integrate cue-utilization theory and relevance theory to guide hypotheses about the conditions under which these signs are and are not beneficial.

Two consumer-based experiments were used to examine the quality and reputation effects of restaurants signaling a management change on potential and existing customers.

The results suggest that positive and negative effects are possible. The direction of these effects is contingent upon consumers’ prior experience, type of service (i.e. search/experience) and the relevance of the signal.

The study is limited to one industry (i.e. restaurants) and examines the effects of market signals on perceived quality and reputation. In addition, this research brought forth the notion of “signal relevance” and suggested that it may be explicitly tied to attributions. However, this assertion must examine multiple signals (relevant/irrelevant) and their contingent effects on consumer perceptions.

The findings advise businesses to use caution when using signals such as an “UNM” sign, as they appear to have different effects depending on the experience of the consumer with the service and the relevance of the signal.

This research contributes to the literature on cue utilization theory to understand the effects of marketplace cues on consumer perceptions. It contributes to marketing theory and practice by proposing a model of cue effects based on prior customer experience, type of service and cue relevance.

This study aims to incorporate visitors’ preferences for sustainable development into the policy framework of Rainforest Discovery Centre (RDC), Sabah, Malaysia.

A stated preference technique known as choice experiment (CE) method is used in this study. Four management attributes, namely, information provision (IP), protection level (PL), guided tour (GT) and entrance fee (FEE), were identified as the most relevant aspects of the RDC in Sabah. Two econometrics models which are conditional logit and random parameter logit were estimated to achieve the purpose of the study.

This study finds that visitors support the proposed development of RDC. The alteration of protection level (i.e. improvement of “PL” attribute) is the most concerning matter among visitors. Since the random parameter logit model revealed that PL is specified as random, the individual heterogeneity exists for PL.

The current issues in ecotourism were studied and integrated into the methodology. A unique and comprehensive policy structure was developed, and enables to respond with any contemporary issues linked to protected areas (PA) without neglecting the natural and cultural endowments.

This study presents an in-depth understanding of visitors’ preferences in the ecotourism industry and used CE as a mechanism tool to explore visitors’ preferences. This study incorporates the conceptualisation of visitors’ preferences and sustainable tourism development into the PA framework structure.

这项研究的目标是将游客的偏好纳入马来西亚沙巴的热带雨林探索中心(RDC)的政策框架中以促进可持续性发展。

种陈述偏好的技术称为选择实验(CE)的方法被采用在本文。,其中四个管理属性; 包括资讯供应(IP) 、 保护水平(PL) 、导游陪同的旅游(GT) 和入门收费(FEE), 视为沙巴RDC最相关的方面。,另外两项計量經濟模型有条件Logit和随机参数Logit模型也被用以估计来达到研究目的。

这项研究发掘游客是支持RDC的拟开发。,保护级别的改造（即“ PL”属性的改进）也是访客中最关注的事。,由于随机参数Logit模型被指定为随机, 因此PL是存在个别异质性。

此项研究研证了生态旅游中的当前问题, 并且将其综合到方法论中。,研发了独特而全面的政策结构, 以便能应对任何与受保护区域相关的当前问题, 同时非忽视自然和文化禀赋。

这项研究使用了CE作为一种机制来探索游客的偏好, 及深入了解生态旅游业中游客的偏好。,此项研结合游客偏好和可持续旅游业发展的概念并纳入了PA框架结构。

Este estudio tiene como objetivo incorporar las preferencias de los visitantes por el desarrollo sostenible en el marco de políticas de Rainforest Discovery Centre (RDC), Sabah, Malasia.

En este estudio se utiliza una técnica de preferencia declarada que se conoce como método del experimento de elección (CE). Cuatro atributos de gestión, a saber, suministro de información (PI), protección nivel (PL), visita guiada (GT) y tarifa de entrada (FEE) fueron identificados como los aspectos más relevantes de la RDC en Sabah. Dos modelos econométricos que son logit condicional y logit de parámetro aleatorio fueron estimado para lograr el propósito del estudio.

Este estudio encuentra que los visitantes apoyan el desarrollo propuesto de RDC. La alteración de El nivel de protección (es decir, la mejora del atributo "PL") es el asunto más preocupante entre los visitantes. Ya que El modelo logit de parámetros aleatorios reveló que PL se especifica como aleatorio, la heterogeneidad individual existe para PL.

Los temas actuales en ecoturismo fueron estudiados e integrados en la metodología. Se desarrolló una estructura de política única y completa que permite responder con los temas contemporáneos vinculados a las áreas protegidas (AP) sin descuidar los aspectos naturales y culturales dotaciones.

Este estudio presenta una comprensión profunda de las preferencias de los visitantes en el industria del ecoturismo y utilizó CE como una herramienta de mecanismo para explorar las preferencias de los visitantes. Este estudio incorpora la conceptualización de las preferencias de los visitantes y el desarrollo del turismo sostenible en el Estructura del Marco PA.

This is a two-voice autoethnographic dialogue about Rousseau's Confessions and their relevance for the contemporary autoethnograpy. The paper examines the possibility that Rousseau was not only the creator of modern autobiography but also a forerunner of autoethnography. Many features of the Rousseau's masterpiece are analyzed and systematically compared to our contemporary autoethnographic sensibility: the purposes which brought him to write an outstandingly detailed description of his life; the fact that he acknowledges autobiography as the only source of true knowledge; his obsession for sincerity and his strong will to disclose all the truth about his own life to his readers (included the dreadful things that he did); the authority that he assigned to the readers in deciding about the truthfulness of his tale; his concern for the ethical issues and the care of the others; and the therapeutic value that he recognized to the practice of writing about themselves. In the end, Jean-Jacques was not only extraordinarily able to use his emotions to analyze human nature, but also he was a radical autobiographer at the limits of intransigence. His considerations on the value of autobiography can help us greatly to legitimize contemporary autoethnographic practice.

The purpose of this paper is to examine the issue of knowledge protection in knowledge‐intensive business services (KIBS). In particular, it addresses four research questions: do KIBS firms perceive the necessity to protect their knowledge? If so, do they protect it? What method (or combinations of methods) they typically use? What are the main factors affecting the approaches to knowledge protection adopted by these companies?

The paper illustrates and discusses the findings of a survey of 471 KIBS companies located in the Northeast of Italy and operating in three different sectors: IT Services, Design and Communication, Professional Services.

The study classifies the types of knowledge protection mechanisms and investigates similarities and differences in knowledge protection between KIBS operating in distinct sectors, having different size, and pursuing different knowledge management strategies.

The outcomes of the investigation can have some important implications from a managerial viewpoint. In particular, the study provides food for though to both CEOs of KIBS companies regarding the mechanisms of knowledge protection, and to policy makers about the possible public policies that may help companies to protect their competitive knowledge capital without hindering their networks of interaction.

The issue of knowledge protection is relatively new in the literature of KIBS, and findings are quite controversial. In particular, the state‐of‐the‐art research shows that there are some important gaps that the paper tries to fill.

To propose an integrated algorithm for aerodynamic shape optimization of aircraft wings under the effect of aeroelastic deformations at supersonic regime.

A methodology is proposed in which a high‐fidelity aeroelastic analyser and an aerodynamic optimizer are loosely coupled. The shape optimizer is based on a “CAD‐free” approach and an exact gradient method with a single adjoint state. The global iterative process yields optimal shapes in the at‐rest condition (i.e. with the aeroelastic deformations substracted).

The methodology was tested under different conditions, taking into account a combined optimization goal: to reduce the sonic boom production, while preserving the aerodynamic performances of flexible wings. The objective function model contains both aerodynamic parameters and an acoustic term based on the sonic boom downwards emission.

This paper proposes a shape optimization methodology developed by researchers but aiming at the final strategic goal of creating tools that can be really integrated in design processes.

The paper presents an original loosely coupled method for the shape optimization of flexible wings in which recent and modern techniques are used at different levels of the global algorithm: the aerodynamic optimizer, the aeroelastic analyser, the shape parametrization and the objective function model.