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The purpose of this paper is to explore perceptions of fraud detection techniques in the stock and warehouse cycle in Barbados.

The study uses a self‐administered questionnaire, adapted and modified from Owusu‐Ansah et al. The sample is comprised of 64 auditors. The study examines the perceived effectiveness of audit procedures, the influence of size of the audit firm, and the level of audit experience in the choice of specific audit procedures.

The study indicates that there is a moderate to high perceived effectiveness of standard audit procedures in the detection of fraud in the stock and warehousing cycle in Barbados and that the majority of the “more effective” audit procedures can be classified as field research techniques that are more direct in obtaining evidence. It is found that auditors from larger firms reported higher means for audit procedures. There are mixed findings with respect to the significant relationship between level of auditing experience of auditors and perceived effectiveness of fraud detection techniques. The study also indicates that males consistently rated the level of effectiveness of audit procedures higher than females.

Due to the relatively small sample size, these findings should be interpreted with caution. Nonetheless, the findings of this study do indicate that auditing procedures in this developing country are on par with those of developed countries.

This paper serves to inform audit‐related policies and regulation on the potential threats within the stock and warehouse cycle.

This paper contributes to the limited body of research on fraud detection within the stock and warehouse cycle in small developing countries.

In the mid 1990's the East Asia/ Pacific region was looking forward to an unprecedented period of tourism growth. Tourism is subject like any other industry to external economic forces and the successful implementation of tourism strategy is dependent on a continuing favourable economic climate. Signs of the economic timebomb in the Asia Pacific region had been evident, but largely ignored. The impact of the economic crisis has meant that at least in the short to medium term optimistic tourism projections have been put on hold. This paper looks at the background to the Asian financial crisis and the impact that it has had on tourism strategy in Singapore. It highlights both the problems and opportunities which have arisen as a result.

This research aims to explore and theorize the role of embodied practices – orchestrated by service providers – in the social production of servicescapes. It is claimed that the social character of the servicescape is shaped not only by narratives and materialities but also through the body. Bodily physical behaviors like physical movements in space, gestures, facial expressions, postures and tactile engagements with the surrounding materiality constitute a body language that conveys information and expresses meanings. In this kinetic capacity, the body becomes a building agent in the social constitution of the servicescape. As the author empirically demonstrates in the context of city tourism with diverse experiential opportunities, it is due to the body’s discriminatory orientation, walking, looking, pointing and acting in selective ways that the city emerges as a servicescape of particular kind.

Market-oriented ethnography was conducted in Saint Petersburg, Russia, where the author observed the guiding practices of tour guides leading international tourists during two-day city excursions.

This research identifies and unpacks three clusters of embodied practices deployed by service providers as they guide customers at the servicescape: spatializing, emplacing and regulating. The role of the body and its association with narratives and materialities is identified in each cluster.

A number of embodied practices are provided for use by contact employees as they guide customers in the servicescape. Specific guidelines are also offered to service providers for the strategic employment of body language, their training is navigational skills and the coordination of body, narratives and materialities.

This study extends current materialistic and communicative approaches on the construction of servicescapes by claiming that the servicescape in not only a physical and narrative construction but something that is also configured through the body; provides three clusters of embodied practices deployed by service providers; theorizes the intertwined nature of narratives, materiality and the body; defines servicescapes as dynamic socio-spatial entities emerging from the constant {narrative-material-body} arrangements orchestrated by service providers; and sheds light on the mediating role of the body in the social production of servicescapes.

The workshop 3 was directed by Mme Origet du Cluzeau; it aimed to focus the role of the State in the development of sport and tourism and in which way the Public Administration, with private sponsoring, finances the sport events.

Emotional Intelligence (EQ) has been identified as a crucial predictor for workplace success. Entrepreneurs are those that shine and excel in the workplace beyond the norm. The present study aimed to provide a preliminary insight into this area of entrepreneurship research. Through the use of qualitative methods, several Australian entrepreneurs were examined in relation to their Emotional Intelligence ability. EQ was examined via in‐depth structured interviews. It was predicted that the entrepreneurs would significantly exhibit these ratios and hence an EQ level beyond the norm. Not only did the study yield such a result, it also showed that the entrepreneurs exhibited high levels of all the sub‐scales in each model. The outstanding performance of each entrepreneur in Emotional Intelligence ability, as well as all the sub‐scales, strongly supports the concept that EQ may be the missing factor that researchers have been searching for in entrepreneurship studies.

The 47th Congress attempted to answer the following key questions: What exactly does quality mean in tourism? How can general and/or total quality be produced and marketed? How important is it to include the customer (tourist) in the process that leads to the provision of tourism services? In what way does quality create competitive advantages? How can the quality of a destination be assured in the same way as that of a corporation?

Questions à traiter. Le 47e congrès de l'AIEST s'est engagé à analyser les questions de fond suivantes:

Fragestellungen. Der 47. AIEST‐Kongress hat sich bemüht, folgenden Grundsatzfragen nachzugehen:

The first thematic workshop on «Strategic Importance of Tourism as a Part of an Integrated Development Strategy of Countries and Places» showed that strategic importance of tourism varies according to its economic weight and political actuality. In many countries the economic importance of tourism is relatively low and tourism goals are not high on the political agenda. Nevertheless, even in such countries, tourism can be important economic activity for some less developed places (regions).

That there has been a flood of this type of case in recent years—a flood which shows no signs of abating —must be manifest to all. In a paper “Food Sampling: Changing Trends” presented to a Sessional Meeting of the Royal Society of Health last March, Dr. H. Amphlett Williams, public analyst, tabulated a comparison of prosecutions in England and Wales reported in this Journal for five years before the War (1936–40) with five years since (1956–60). This showed that in the first period, “foreign body” cases were non‐existent compared with 37 per cent of total cases reported in the second period. It also showed that cases concerned with adulteration were 39 per cent of the total and milks, in particular, 41 per cent compared with 12 and 16 per cent respectively for the post‐war period.