This chapter examines the principles behind law enforcement intelligence and identifies best practices established by other local and state law enforcement organizations. Then, it…
Abstract
This chapter examines the principles behind law enforcement intelligence and identifies best practices established by other local and state law enforcement organizations. Then, it conducts a close analysis of the law enforcement intelligence process to determine, in light of best practices, how policies and procedures might be changed to better address law enforcement operations. A redefined intelligence process, as described in this chapter, will provide all participating agencies with a universal definition of law enforcement intelligence, will maintain and enhance community-policing efforts, and will establish a platform for contribution to the domestic intelligence cycle – which is essential for leveraging resources to detect and disrupt organized criminal organizations and terrorism.
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Fernando Almeida, Rafael Cortés and Antonia Balbuena
This study analyzes the relationship between the development of tourism policy of Spain and Portugal and their effects on regional imbalances. Despite the proximity of the two…
Abstract
This study analyzes the relationship between the development of tourism policy of Spain and Portugal and their effects on regional imbalances. Despite the proximity of the two countries and their specialization in tourism, there are few comparative studies on tourism of the two Iberian countries. The study focuses on the two major phases of tourism policy: the period of mass tourism and post-Fordist stage. In the conclusions we refer the debate on the existence of a model of development based on tourism to the Latin countries of Southern Europe and we note the export process of Spanish low cost tourism model to other countries.
Tong Wen, Litang Wen, Yunxi Zeng and Ke Zhang
External institutional policy and its impact on corporate social responsibility (CSR) have been widely discussed by researchers, but its effect still remains controversial. This…
Abstract
Purpose
External institutional policy and its impact on corporate social responsibility (CSR) have been widely discussed by researchers, but its effect still remains controversial. This study aims to use the minimum wage policy as an illustrative example to analyze its impact on the corporate social responsibility (CSR) of tourist enterprises. Furthermore, the research seeks to examine the boundary conditions that influence the minimum wage’s effect on CSR.
Design/methodology/approach
This paper takes the data of 42 listed tourism companies from 2010 to 2020 in China as samples and uses the mixed OLS regression method and the fixed effects panel model to examine the effect of the minimum wage on CSR.
Findings
Findings show that increasing wages has a significantly negative impact on their total CSR investment. Also, low-operating-capacity enterprises and private enterprises will react more adversely when faced with increasing minimum wages. And found that the increase of minimum wage has no significant negative impact on the strategic social responsibility of tourism enterprises; however, it has a significantly negative impact on their tactical social responsibility. In addition, as far as employees’ rights and interests are concerned, the minimum wage increase has effectively increased employee salaries, but the nonsalary benefits of the employees have significantly decreased.
Originality/value
The contribution of this paper not only expands the research on the antecedents and boundary mechanisms of CSR but also clarifies the specific effect of the rise of the minimum wage on corporate social responsibility; it further deepens the impact of institutional policy factors on CSR, which also opens new perspectives for policy evaluation and provides a theoretical basis for government policymakers.
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Christian Acuña-Opazo and Oscar Contreras González
The purpose of this paper is to analyse the direct impacts on financial performance and the added value of production in family businesses, considering the efficiency of…
Abstract
Purpose
The purpose of this paper is to analyse the direct impacts on financial performance and the added value of production in family businesses, considering the efficiency of intellectual capital as determining variables.
Design/methodology/approach
A comparative analysis between family businesses (FB) and non-family businesses (NFB) is proposed to explore significant differences in the impacts on financial performance and added value of companies, through multivariate techniques. It contributes to the literature on the family business, and its performance from an analytical framework that incorporates the theory of intellectual capital and the measurement of its impact.
Findings
The findings show that the value-added coefficient of intellectual capital (VAICTM) is a determining factor in the financial performance of companies and, to a greater extent, in the FB than in their NFB counterparts. It is also verified that the efficiency of intellectual capital in the FB has a direct and greater relationship with the value added of production (VAEmp), with respect to non-family businesses, being an important factor in predicting the performance of companies.
Practical implications
The findings allow us to conclude the importance of efficient management of intangible factors in companies, such as intellectual capital, becoming a competitive advantage factor.
Originality/value
The document explores the relationship and impact of VAICTM in family businesses that belong to an emerging economy and demonstrates the existence of differences between FB and NFB, at the level of intangible factors under a comparative analysis.
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The purpose of this paper is to analyze Spain’s success in developing mass tourism between 1950 and 1965.
Abstract
Purpose
The purpose of this paper is to analyze Spain’s success in developing mass tourism between 1950 and 1965.
Design/methodology/approach
This analysis will be carried out from a marketing point of view using the paradigm of the four Ps: product, price, promotion and place, but focusing on the product since, as will be seen, the three other variables had a much lesser impact at that early stage. The product, in holiday tourism, is the destination, a combination in which the main protagonist is the hotel. The authors will analyse the main characteristics of the tourist accommodation on offer in Majorca and Ibiza in two ways: by studying the general statistics on the one hand, and on the other, through the detailed description of two hotel projects focused on the same tourist market but conceptually very different. In the first, a British design from 1956, we see the seed of what could have been and was not. Spain could have been filled with enclave-type tourist destinations with little connection to the local economic network. The second hotel design, on the other hand, shows us the ideal establishment for the exploitation of mass tourism in open destinations.
Findings
In Spain, mass tourism was explosively successful because the local business community was able to offer a very attractive product.
Originality/value
The authors use the architectural designs of two hotels as the central axis of the description of the Spanish tourism product.
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This study aims to explore the spatial impact of an increase in the minimum wage on the labor productivity of star-rated hotels in China.
Abstract
Purpose
This study aims to explore the spatial impact of an increase in the minimum wage on the labor productivity of star-rated hotels in China.
Design/methodology/approach
The impact is analyzed by using the dynamic spatial Durbin model.
Findings
The authors find a U-shaped link between the increase in minimum wage and labor productivity of star-rated hotels. The long-term impact of a minimum wage increase has a greater influence on labor productivity than its short-term effects. While there is no notable spatial spillover impact observed in the sample of 31 provinces in China, the authors do identify a spatial spillover effect of the minimum wage rises on the labor productivity of star-rated hotels in the central area. Furthermore, they observe heterogeneity across China. The eastern and western regions exhibit a U-shaped relationship, whereas the central region exhibits an inverted U-shaped relationship.
Practical implications
The findings of this study allow government agencies to get a more comprehensive comprehension of the actual consequences of minimum wage hikes on the tourism and hospitality sector, thereby establishing a solid basis for them to develop appropriate policies. Moreover, it offers a variety of suggestions aimed at enhancing the quality and efficiency of hotel management.
Originality/value
Research on the effects of minimum wage standards is scant in the hospitality industry. Based on human capital investment theory, this study examines the effect of the minimum wage standard hikes on labor productivity of star-rated hotels from the spatial perspective, filling the existing research gap.
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This study aimed to investigate the learning strategies adopted by Saudi university students and explore the differences in the use of learning strategies due to gender and…
Abstract
Purpose
This study aimed to investigate the learning strategies adopted by Saudi university students and explore the differences in the use of learning strategies due to gender and academic achievement.
Design/methodology/approach
The study utilized a cross-sectional descriptive analytic approach and adopted the brief “ACRA-C” learning strategies scale. The study sample consisted of 365 students enrolled at a Saudi university selected using the random clustering technique.
Findings
The study revealed that microstrategies and study habits are the most preferred strategies by Saudi university students. Statistically significant differences in the use of learning strategies were found between male and female students in favor of the female students. The study also found that learning strategies are a significant predictor of students' academic achievement.
Research limitations/implications
The study was limited to one college in one Saudi university. Future studies should use larger samples from different colleges and universities in Saudi Arabia and incorporate a variety of measures of academic achievement, such as students' grades in specific courses rather than the overall grade average.
Originality/value
While there are a number of studies that investigated the use of learning strategies by students, there is a lack of such research in the higher education context of Saudi Arabia. Hence, the current study contributes to closing this gap in the literature by looking at the use of learning strategies by university students in Saudi Arabia and the relationship between strategy use, gender and academic achievement.
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Juan José Blázquez-Resino, María Pilar Martínez-Ruiz and Ana Isabel Muro Rodríguez
Given the great tourist attractiveness of Spain at international level, tourism has become one of the main sources of income and employment, as well as a basic pillar of the…
Abstract
Purpose
Given the great tourist attractiveness of Spain at international level, tourism has become one of the main sources of income and employment, as well as a basic pillar of the Spanish economy. With these ideas in mind, this paper aims to study how the different promotion strategies implemented in the industry have influenced the evolution of tourism in Spain since the early 20th century.
Design/methodology/approach
The research is a general review, providing a historical examination of the diverse promotion strategies deployed in the tourism industry in Spain over the past decades. It focuses on the descriptive approach of these strategies and their implications throughout the 20th century and the beginning of the 21st century.
Findings
The findings reveal a shift in recent years from strategies focused on Marketing 1.0 to strategies that, apart from being centered on consumer values (therefore, Marketing 3.0), are beginning to rely to a greater extent on information and communication technologies (ICT) and sustainability, more in line with the more recent Marketing 4.0 and even Marketing 5.0.
Social implications
This work has many implications for the management of public and private operators in the industry, including the need to incorporate the latest marketing trends – most notably the advances in ICT and sustainability.
Originality/value
The study offers an in-depth understanding of how marketing strategies have been used in the tourism sector in Spain from the end of the 19th century to the present day, which is highly original compared to previous studies.
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The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for…
Abstract
The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Prior research overwhelmingly supports that the IFRS adoption or effective implementation of IFRS will enhance high-quality financial reporting, transparency, enhance the country’s investment environment, and foreign direct investment (FDI) (Dayanandan, Donker, Ivanof, & Karahan, 2016; Gláserová, 2013; Muniandy & Ali, 2012). However, some researchers provide conflicting evidence that developing countries implementing IFRS are probably not going to encounter higher FDI inflows (Gheorghe, 2009; Lasmin, 2012). It has also been argued that the IFRS adoption decreases the management earnings in countries with high levels of financial disclosure. In general, the study indicates that the adoption of IFRS has improved the financial reporting quality. The common law countries have strong rules to protect investors, strict legal enforcement, and high levels of transparency of financial information. From the extensive structured review of literature using the Scopus database tool, the study reviewed 105 articles, and in particular, the topic-related 94 articles were analysed. All 94 articles were retrieved from a range of 59 journals. Most of the articles (77 of 94) were published 2010–2018. The top five journals based on the citations are Journal of Accounting Research (187 citations), Abacus (125 citations), European Accounting Review (107 citations), Journal of Accounting and Economics (78 citations), and Accounting and Business Research (66 citations). The most-cited authors are Daske, Hail, Leuz, and Verdi (2013); Daske and Gebhardt (2006); and Brüggemann, Hitz, and Sellhorn (2013). Surprisingly, 65 of 94 articles did not utilise the theory. In particular, four theories have been used frequently: agency theory (15), economic theory (5), signalling theory (2), and accounting theory (2). The study calls for future research on the theoretical implications and policy-related research on disclosure and transparency which may inform the local and international standard setters.
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Martin Götz and Ernest H. O’Boyle
The overall goal of science is to build a valid and reliable body of knowledge about the functioning of the world and how applying that knowledge can change it. As personnel and…
Abstract
The overall goal of science is to build a valid and reliable body of knowledge about the functioning of the world and how applying that knowledge can change it. As personnel and human resources management researchers, we aim to contribute to the respective bodies of knowledge to provide both employers and employees with a workable foundation to help with those problems they are confronted with. However, what research on research has consistently demonstrated is that the scientific endeavor possesses existential issues including a substantial lack of (a) solid theory, (b) replicability, (c) reproducibility, (d) proper and generalizable samples, (e) sufficient quality control (i.e., peer review), (f) robust and trustworthy statistical results, (g) availability of research, and (h) sufficient practical implications. In this chapter, we first sing a song of sorrow regarding the current state of the social sciences in general and personnel and human resources management specifically. Then, we investigate potential grievances that might have led to it (i.e., questionable research practices, misplaced incentives), only to end with a verse of hope by outlining an avenue for betterment (i.e., open science and policy changes at multiple levels).