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The paper describes the method and the results of a pilot‐study on recreational effects of holidays. The objective of the study was to get first insights in the psychological process of recreation during holidays: E.g. How can recreation be measured? What kind of changes in the emotional state do occur during long term recreational processes? Do people perceive themselves as «recreated» during or after a holiday? A sample of 59 German teachers were asked to fill in psychological questionnaires before, during and after their summer holiday 1992. The questionnaires used measured different dimensions of personal condition (mood), individual effects of work load, and some data concerning organisational and motivational aspects of the holiday trip as well as sociodemographic data.

Travel Surveys in Europe: More than one problem to achieve this the results of several national tourism research projects have to be reviewed. It is known that the situation of tourism research in Europe is not satisfying, even though now almost every country has a more or less regulary travel survey. From a scientific point of view it is necessary that these surveys are valid and reliable, which is difficult to prove. Anyway it is true that this objective can only be met by a high standard of quality. Particular problems, however, may rise from comparing national surveys, and even more so when time series are involved. Lack of comparability already starts with the definitions, and the results vary with different methodological approaches. This is especially true for shortbreak holidays. Figure 1 shows the astonishing effects of minor changes in the methodological approach. For not blaming others, it's an example of our own research work. It demonstrates that a higher frequency of surveys p.a. (1985 RA/KONTI RA) or a slightly modified question (KONTI RA 85/KONTI RA 89) makes up for a higher number of shorttrips.

Leisure travel has long been seen as a means of conspicuous consumption in pursuance of personal prestige; yet, there is no empirical evidence that travel affects personal prestige of tourists. The aims of this study are to develop a scale measuring personal prestige and to experimentally test prestige evaluations based on amount of leisure information, tourism participation and different types of leisure.

In an experimental online survey, 477 respondents were presented with a manipulated social media profile and asked to evaluate personal prestige of the person on the profile.

Results present evidence that representation of travel experience has a positive effect on personal prestige evaluations of tourists. The authors found significant differences in personal prestige depending on experimental variations.

This study advances methodological approaches towards the study of tourists’ prestige by providing a reliable, multidimensional measurement scale for personal prestige. The findings yielded by subsequent application of the scale in an experimental setting provide empirical evidence that sharing travel experiences has measurable and experimentally testable personal prestige benefits for tourists.

The severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) pandemic has drastically affected the public discourse on tourism in news reporting and on social media, potentially changing social perceptions of travel and its utility for conspicuous consumption. Prestige enhancement is a common tourist motivation, yet, as tourists have been portrayed as irresponsible and even dangerous during the pandemic, the benefits of travel for personal prestige may have been affected. The purpose of this study is to monitor changes in tourists’ personal prestige during the early pandemic in 2020.

The authors developed an innovative study design implicitly measuring the personal prestige of tourists shown on experimentally manipulated social media posts. Three measurement waves were issued to compare the personal prestige of tourists just before, during and after the first lockdown situation in Germany.

Differences regarding evaluations of tourists’ prestige were found for prestige dimensions of hedonism, achievements, wealth and power, suggesting that prestige ascription to tourists has been affected by the changing discourse on leisure travel.

This study contributes to the discussion of the socio-psychological effects of the SARS-CoV-2 pandemic on customer benefits of leisure travel. It exposes possible impacts of the pandemic on tourisms’ value for conspicuous consumption and prestige enhancement.

Five factors are a prerequisite for tourism: Ability to travel and motivation to travel on the demand side, and attractiveness, amenities and accessibility on the side of the destination. Concerning the attractiveness of a destination, the factor weather is of particular importance. Until now, there is a lack of empirical data, showing if and how weather affects holiday destination preferences.

There is no doubt: the “Senior Citizens Market” is growing all over Europe. Thus, designing specific marketing strategies and adapting the tourist product to the prospective needs of elderly tourists are becoming more and more important.

Online data collection is gaining momentum throughout the market research business. At the same time internet users and their online information and booking behaviour are becoming more and more important for the travel and tourism industry. This paper aims to investigate this issue.

The paper researches internet users' travel and information/booking behaviour through online surveys. However, this approach is prone to critical methodological limitations. One of the main issues in this respect is the question of proper definition of the universe and sampling procedures. The paper shows today's chances and limitations of sampling using list‐based e‐mail invitations and online access panels.

Results indicate that sampling method and length of field time have a substantial influence on response rates. It can further be shown that results from online travel research differ from results obtained in face‐to‐face interviews even when focussing on the same target group.

As long as online research differs from research on internet users to such an extent, online surveys seem to be rather a good complement than a substitution for more traditional research methods.

The paper shows the limitations and chances of online travel research based on the unique comparison of data from a face‐to‐face and online access panel surveys.

After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important theories of accounts classes that still prevailed during the first two decades or longer. Following World War I, the issue of hyperinflation in Austria and Germany stimulated a considerable amount of original accounting research. After the inflationary period, a series of competing Bilanztheorien, discussed in the text, dominated the scene. Two figures emerged supremely from this struggle. The first was Eugen Schmalenbach, with his “dynamic accounting”, a series of further important contributions to inflation accounting, to the master chart of accounts, to cost accounting, and to other areas of business economics. The other scholar was Fritz Schmidt, with his organic accounting theory that promoted replacement values and his emphasis on the profit and loss account, no less than the balance sheet. The gamut of further eminent personalities, listed in chronological order, contains the following names: Schär, Penndorf, Leitner, Gomberg, Nicklisch, Rieger, Prion, Osbahr, Passow, Dörfel, Sganzini, Walb, Calmes, Kalveram, Meithner, Lion, Töndury, Mahlberg, le Coutre, Geldmacher, Max Lehmann, Leopold Mayer, Karl Seidel, Alfred Isaac, Mellerowicz, Seyffert, Beste, Gutenberg, Käfer, Seischab, Kosiol, Münstermann, and others. Separate Sections or Sub‐Sections are devoted to charts and master charts of accounts in German accounting theory, as well as to cost accounting and the writing of accounting history.