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Full-Text Articles in Business
Social Pressure And Underlying Profit Disclosure Quality, Elisabeth Sinnewe, Jennifer Harrison
Social Pressure And Underlying Profit Disclosure Quality, Elisabeth Sinnewe, Jennifer Harrison
Dr Elisabeth Sinnewe
This study investigates compliance with voluntary underlying profit-reporting guidelines in Australia. Underlying profits are a modification of the statutory profit figure, arguably to reflect the result for ongoing business activities. Such profit figures are known by many names, including ‘pro-forma earnings’, ‘alternative earnings’ and ‘adjusted earnings’. It is argued that adoption of voluntary underlying profit-reporting guidelines promotes higher disclosure quality by increasing transparency and consistency. In accordance with Legitimacy and Institutional Theories, disclosure quality is expected to have a positive association with the extent of social pressure to which a firm is subjected. Extent of social pressure is proxied by …
A Study Of Web 2.0 Tourism Sites: A Usability And Web Features Perspective, Carmen Sellitto, Stephen Burgess, Carmen Cox, Jeremy Buultjens
A Study Of Web 2.0 Tourism Sites: A Usability And Web Features Perspective, Carmen Sellitto, Stephen Burgess, Carmen Cox, Jeremy Buultjens
Carmen Cox
The term Web 2.0 was coined around 2004 and was used to describe more interactive types of websites developed after the dot-com crash. An important characteristic of Web 2.0 sites is premised on being able to incorporate various technologies and applications within the site to enhance functionality. This enhanced functionality is primarily associated with such sites being able to publish and display diverse content - content that is user-contributed, or where the site might draw information synergistically from a third party. This increased functionality potentially affects two traditional areas of website implementation. Firstly, the embedding of applications within a website …
Cattle Ranchers And Agritourism In Oregon, Usa: Motivations, Challenges And Opportunities From The Landowner's Perspective, Fernanda Pegas, Claudia Ollenburg, Joanne Tynon
Cattle Ranchers And Agritourism In Oregon, Usa: Motivations, Challenges And Opportunities From The Landowner's Perspective, Fernanda Pegas, Claudia Ollenburg, Joanne Tynon
Claudia Ollenburg
Cattle ranches are cultural icons in many countries. Still, high costs to maintain ranches may force some ranchers to sell their operation. One income alternative is to diversify into agritourism. Empirical research on ranch agritourism is scarce. This study provides an overview of, and assesses the motivations for, and challenges to diversifying into agritourism from the ranchers’ perspective. A survey of 400 Oregon ranchers in 2003 found that 21% of 177 respondents promoted agritourism and that it contributed 8% to their annual household income compared to an 84% contribution from livestock production. Working on the ranch and hunting / fishing …
Tacit Knowledge Transfer: Cross Cultural Adventure, Ralf Buckley, Claudia Ollenburg
Tacit Knowledge Transfer: Cross Cultural Adventure, Ralf Buckley, Claudia Ollenburg
Claudia Ollenburg
We show here that adventure tourism leads to transfer of tacit knowledge between international visitors and local residents in developing destinations; and that motivations for the locals include money and employment, social capital, and individual enjoyment. Over the past half century, adventure tourism has grown from decentralised domestic outdoor recreation, to a large international commercial industry. Many tours bring urban clients from developed nations to rural areas in developing nations, where there are icon sites for specific adventure activities (Buckley, 2010).
Marketing The Adventure: Utilizing The Aspects Of Risk/Fear/Thrill To Target The Youth Traveller Segment, Fabian Schlegelmilch, Claudia Ollenburg
Marketing The Adventure: Utilizing The Aspects Of Risk/Fear/Thrill To Target The Youth Traveller Segment, Fabian Schlegelmilch, Claudia Ollenburg
Claudia Ollenburg
Purpose – This research aims to investigate the importance of emotional appeals like risk/fear/thrill as main motivation to take part in adventure activities, and their possible utilisation in viral marketing. Design/methodology/approach – Quantitative and qualitative research methods have been applied. Findings – The results confirm that facing fear or challenge, leading to being intrinsically rewarded, is a main motivator. However, the aspect of fun is still fundamentally important to each activity. The youth traveller market is generally extremely responsive to viral marketing, which (through wording and visuals) creates an image of a ‘‘life-changing experience’’, ‘‘thrilling adventure’’, and similar. Originality/value – …