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Article
Publication date: 1 February 1997

Wei Tung, Louis M. Capella and Peter K. Tat

Examines the advantages and disadvantages of six service pricing approaches in the service literature including: traditional cost‐oriented approach; traditional…

5016

Abstract

Examines the advantages and disadvantages of six service pricing approaches in the service literature including: traditional cost‐oriented approach; traditional competitive‐oriented approach; extended cost‐oriented approach; differentiation premium approach; client‐driven approach; and bundle pricing approach. Proposes a multi‐step synthetic pricing approach and a framework to deal with the complexity of service pricing. Compared with other pricing approaches, the multi‐step synthetic service pricing approach has the advantages of considering simultaneously the crucial aspects of service pricing: market competitiveness; internal cost‐profit structure; bundling and unbundling service pricing; service characteristics premium; price standard limits; client‐oriented price/demand sensitivity; and client‐oriented profit maximization. Provides an example to demonstrate the managerial application of the proposed approach.

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Journal of Services Marketing, vol. 11 no. 1
Type: Research Article
ISSN: 0887-6045

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Article
Publication date: 1 March 2005

Susan Parker, Gary F. Peters and Howard F. Turetsky

When making going concern assessments, Statement on Auditing Standards No. 59 (Auditing Standards Board 1988) directs auditors to consider the nature of management's plans and…

700

Abstract

When making going concern assessments, Statement on Auditing Standards No. 59 (Auditing Standards Board 1988) directs auditors to consider the nature of management's plans and ability to mitigate periods of financial distress successfully. Corporate governance factors reflect attributes of control, oversight, and/or support of management's plans and actions intended to overcome financial distress. Correspondingly, this study investigates the impact of certain corporate governance factors on the likelihood of a going concern modification. Using survival analysis techniques, we examine a sample of 161 financially distressed firms for the time period 1988–1996. We find that auditors are twice as likely to issue a going concern modification when the CEO is replaced. We also find that going concern modifications are inversely associated with blockholder ownership. We also confirm Carcello and Neal's (2000) findings with respect to the association between an independent audit committee and an increased likelihood of modification. In a repeated events setting, we find that insider ownership and board independence are inversely associated with repeated going concern modifications. Our study concludes by proposing implications for the current financial reporting environment (including the Sarbanes‐Oxley Act of 2002) and future research avenues.

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Review of Accounting and Finance, vol. 4 no. 3
Type: Research Article
ISSN: 1475-7702

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Book part
Publication date: 1 January 2005

Lan Xia and Kent B. Monroe

Abstract

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Review of Marketing Research
Type: Book
ISBN: 978-0-85724-723-0

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Article
Publication date: 1 March 1989

Dr. Walter Ender and Wien

Einleitung Die 1988 stagnierende Nächtigungszahl zusammen mit der seit Jahren konstant sinkenden durchschnittlichen Aufenthaltsdauer der Kurgäste lässt zwei Vermutungen aufkommen:

41

Abstract

Einleitung Die 1988 stagnierende Nächtigungszahl zusammen mit der seit Jahren konstant sinkenden durchschnittlichen Aufenthaltsdauer der Kurgäste lässt zwei Vermutungen aufkommen:

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The Tourist Review, vol. 44 no. 3
Type: Research Article
ISSN: 0251-3102

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Article
Publication date: 1 March 1985

Tomas Riha

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely…

2713

Abstract

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.

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International Journal of Social Economics, vol. 12 no. 3/4/5
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 1 June 1998

Stefan Timmermans

Debates why and how some practices become universal – taking as a case in point closed‐chest massage (CCCM). Points out that CCCM was recognized in 1960 and its use generated…

165

Abstract

Debates why and how some practices become universal – taking as a case in point closed‐chest massage (CCCM). Points out that CCCM was recognized in 1960 and its use generated heated debates, which altered the technique and reshuffled existing infrastructures. Claims that debates act as a catalyst for university. Investigates the emergence of CCCM, the debate on the merits (or otherwise) of closed versus open‐chested cardiac massage, and who could use the method of CCCM. Indicates that CCCM only became universally practised when it was incorporated into the infrastructure for dealing with emergency cases, and thus became taken for granted.

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International Journal of Sociology and Social Policy, vol. 18 no. 5/6
Type: Research Article
ISSN: 0144-333X

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Available. Open Access. Open Access
Article
Publication date: 5 May 2020

Jon S.T. Quah

The purpose of this paper is to compare two corruption scandals in Singapore to illustrate how its government has dealt with these scandals and to discuss the implications for its…

9338

Abstract

Purpose

The purpose of this paper is to compare two corruption scandals in Singapore to illustrate how its government has dealt with these scandals and to discuss the implications for its anti-corruption strategy.

Design/methodology/approach

This paper analyses the Teh Cheang Wan and Edwin Yeo scandals by relying on published official and press reports.

Findings

Both scandals resulted in adverse consequences for the offenders. Teh committed suicide on 14 December 1986 before he could be prosecuted for his bribery offences. Yeo was found guilty of criminal breach of trust and forgery and sentenced to 10 years' imprisonment. The Commission of Inquiry found that the Corrupt Practices Investigation Bureau (CPIB) was thorough in its investigations which confirmed that only Teh and no other minister or public official were implicated in the bribery offences. The Independent Review Panel appointed by the Prime Minister's Office to review the CPIB's internal controls following Yeo's offences recommended improvements to strengthen the CPIB's financial procedures and audit system. Singapore has succeeded in minimising corruption because its government did not cover-up the scandals but punished the guilty offenders and introduced measures to prevent their recurrence.

Originality/value

This paper will be useful for scholars, policymakers and anti-corruption practitioners interested in Singapore's anti-corruption strategy and how its government handles corruption scandals.

Details

Public Administration and Policy, vol. 23 no. 1
Type: Research Article
ISSN: 1727-2645

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Article
Publication date: 1 March 1999

Dianne N. Irving

Outlines some basic human embryological facts and considers several myths such as “the immediate product of fertilization is just a potential human being”. Gives medical facts to…

16122

Abstract

Outlines some basic human embryological facts and considers several myths such as “the immediate product of fertilization is just a potential human being”. Gives medical facts to clarify these issues and concludes that these have far reaching implications for many areas of research. Argues that these decisions, at present, are based more on myth than science.

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International Journal of Sociology and Social Policy, vol. 19 no. 3/4
Type: Research Article
ISSN: 0144-333X

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Book part
Publication date: 4 December 2024

Sofia Almeida and João Domingues

This research explores the paradigm of coopetition and the different theories that contribute to its evolution. The variation of cooperation and competition in a relationship…

Abstract

This research explores the paradigm of coopetition and the different theories that contribute to its evolution. The variation of cooperation and competition in a relationship depends on the resource flows identified in the literature. However, this research focusses on coopetition behaviours in the business world. Coopetition, simultaneous collaboration, and competition between firms, has emerged as a pivotal factor influencing organisational success in today's dynamic business environment. Based on game theory, the different types of competitive relationships between adversaries will also be presented in this chapter, where the interdependencies between the players and their choices to co-operate or compete are explored. Another perspective presented is how companies use game theory to achieve gains in both zero-sum and non-zero-sum games by changing the players, the perceptions of risk, the associated returns, and the rules and scope of the game. This chapter also will show the prisoner's dilemma applied to business practices. Finally, we present the ‘tit-for-tat’ theory of strategy. The conclusion underscores the need for organisations to navigate a delicate balance between collaboration and competition to thrive in a complex and interconnected tourism global marketplace.

Details

Value Proposition to Tourism Coopetition
Type: Book
ISBN: 978-1-83797-827-4

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Article
Publication date: 7 September 2022

Chia-Hua Lin, Dickson K.W. Chiu and Ki Tat Lam

This research investigates Hong Kong academic librarians' attitudes toward robotic process automation (RPA) and their willingness to learn this technology.

717

Abstract

Purpose

This research investigates Hong Kong academic librarians' attitudes toward robotic process automation (RPA) and their willingness to learn this technology.

Design/methodology/approach

This qualitative study collected data through one-on-one semi-structured interviews conducted with video conferencing software. After participants received basic RPA information and three existing library application cases, they answered questions based on the interview guide. This research used the inductive thematic analysis method to analyze the collected data.

Findings

Regarding Hong Kong academic librarians' attitudes towards RPA, 19 themes were identified. Although all participants did not have previous knowledge of RPA, most showed positive attitudes toward implementing RPA in their libraries and some willingness to learn it. Besides, among all identified themes, negative attitudes mainly comprised “Affect” and “Cognition” factors, hindering RPA deployment in academic libraries.

Originality/value

This research helps librarians and RPA vendors make better decisions or strategies for implementing RPA for libraries, which has not been explored, especially in East Asia.

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