Business Commons^™

Analisis Relevansi Nilai Psak No. 30 (Revisi 2007) Tentang Sewa, Dinilai Berdasarkan Reaksi Pasar Modal, Dewi Kartika Sari

Jurnal Vokasi Indonesia

As one of the IFRS convergence program, DSAK-IAI has made several revisions of financial accounting standards, one of which is PSAK No. 30 (Revisi 2007) about Leases. These financial accounting standards have become effective since January 1, 2008. But until now still a few companies that apply this standard. This is probably because the company did not know the financialbenefitofthe application ofthisstandard. Thereforethis studywas conducted to determinethe value relevance of PSAK No.30 (Revised 2007) about Leases, which is assessed on the basis of capital market reactions. The results showedthat theapplication of PSAK No.30 (Revised 2007), about Leases, do nothave an …

Analisis Pengungkapan Triple Bottom Linedan Faktor Yang Mempengaruhi; Lintas Negara Indonesia Dan Jepang, Sandra Aulia Z, Tb. Mh. Idris Kartawijaya

Jurnal Vokasi Indonesia

Current firm performance is not only measured by economic term (single bottom line) but also by social and environmental (triple bottom line). Purposes of this research are analyzing of TBL disclosure and influences factors, by using sample of companies in Indonesia and Japan. This paper investigates Triple Bottom Line (TBL) disclosure of 50 of the largest Indonesian and Japanese companies by using secondary data. Twenty two disclosure criteria were developed for each of the TBL disclosure areas: economic, social, and enviromental. Disclosure information was examined in annual reports, separate or stand-alone report and company‟s website. Regression analysis has been used …

Keris Sebagai Salah Satu Kebudayaan Materi, Priyanto Priyanto

Jurnal Vokasi Indonesia

“Keris” is one of the material culture as collection museum can be assumed as souvenir, fetish, and collection. The Museum should be giving about the meaning of “keris” and its community. Museum not only show subject as material cultural but also show other aspect as social, religious an aspect dayly acktivity of its community.

Hubungan Jenis Persalinan Dan Prematuritasdengan Hiperbilirubinemia Di Rs Persahabatan, Elsa Roselina, Saroha Pinem, Rochimah Rochimah

Jurnal Vokasi Indonesia

Hyperbilirubinemia refers to an excessive level of accumulated bilirubin in the blood and is characterized by jaundice, or icterus, a yellowish discoloration of the skin and other organs. There are two risk factors that related to hyperbilirubinemia. Those factors are maternal factor and neonates‟ factor. The aim of this research knew which variables which catagorized as maternal factor and neonates‟ factor that related to hyperbilirubinemia in Persahabatan hospital. This research used medical records from 216 neonates and his/her mother from October 2008 until October 2009 as samples. Research design was case control, with used 5% level of significant and 80% …

Cost Recovery Rate Unit Hemodialisa Rumah Sakit Abc Tahun 2006-2008, Supriadi Supriadi

Jurnal Vokasi Indonesia

This research is motivated by the thought that Hemodialysis Unit at ABC hospital which opened in 2005 , is a unit that produces , but in the determination of rates of hemodialysis services have not been done in detail , which includes only the cost component of operating costs of direct material regardless of personnel costs , telephone and general logistics costs . The issue is whether income rates that have not been calculated in detail to cover the costs incurred by the unit or how hemodilisia Cost Recovery Rate ( CRR ) of the Hemodialysis Unit.This study is a …

The Relevance Of Cultural Tourism As The Next Frontier For Small Island Destinations, Robertico R. Croes, Kelly J. Semrad

Faculty Scholarship and Creative Works

The purpose of this study is to apply the cultural tourism typology of McKercher and to estimate the economic relevance of cultural tourism to the context of a small island destination tourist market. Small island destinations may be confronted with environmental constraints that restrain the traditional small island tourism development model, which is based on sun, sand, and sea. The cultural tourism typology is used in order to determine whether the typology may be used to segment tourists thereby allowing researchers to determine the economic impact of different cultural tourist segments. This study draws attention to some of the foundational …

Building Co-Operation Between Tourism And Culture In The West Of Ireland, Bernadette Quinn, Ziene Mottiar, Theresa Ryan

Conference papers

Redressing regional imbalance is now a key challenge in Ireland. Dublin is the destination of choice for more than two fifths of the market and the number of visitors holidaying outside of the Dublin region has declined significantly between 2003 and 2009. One way of redressing regional imbalance is to harness the tourism potential of the cultural sector. Spread throughout the regions is a wealth of cultural activity and a well developed infrastructure of venues staging vibrant arts activity of international calibre, be it in visual arts, film, literature or the performing arts. This activity engages 2.3 million Irish citizens …

Recreation Displacement Of Bass Fishermen From Central Coast Lakes, Erin Gray

Recreation, Parks, and Tourism Administration

The purpose of this study was to assess the impacts of aquatic invasive species preventative measures on recreation displacement of bass fishermen from Central Coast lakes. A self-administered questionnaire was distributed to participants at a local bass fishing tournament. Thirty-six respondents completed the questionnaire. The results indicated that boat inspection procedures do not necessarily cause bass fishermen to displace. This study found that fishermen are likely to avoid recreating at a Central Coast lake in fishing practice conditions rather than in tournament conditions, and are likely to avoid tournaments at their least favorite lake if boat inspection procedures take too …

Sustainability Trends For Museums, Zoos, And Aquariums: A Website Evaluation, Alison Sunahara

Recreation, Parks, and Tourism Administration

Sustainability is an emerging trend that is accessible through programs and practices for the public and organizations. Museums, zoos, and aquariums exhibit and maintain collection pieces for observation and study. The purpose of the study was to analyze the top museum, zoo, and aquarium websites to determine their sustainability practices. This study was conducted through a website checklist developed by the researcher. Data were collected using a representative sample of the top museum, zoos, and aquariums within the United States. The sample was based upon the Travel Channel’s “Top 10 Free U.S. Museums”, “America’s Wildest Zoos”, and “Best Aquariums in …

Perceptions And Motivations For Travel To California's Central Coast, Lisa Baird

Recreation, Parks, and Tourism Administration

California and its Central Coast is an extremely popular destination for international and non-Californian U.S. travelers. The purpose of this study was to determine the motivations and perceptions of international and non-Californian residents who may travel to the Central Coast of California. Data were collected through an online questionnaire. One hundred and seventeen subjects participated in this study. Non-Californian and international tourists are motivated to travel to the Central Coast to visit friends and family, and to discover and learn about an unknown destination. Perceived destination is a large reason why people choose to travel to California and the Central …

Shipwreck With Speculator Early Modern Representations Of Risk And Gambling, David J. Hart

Occasional Papers

Charles Cotton’s Compleat Gamester, one of the best known manuals accompanying a virtual pandemic of gambling fever across early modern Europe, likens gaming to shipwreck since there are “but few Casts at Dice betwixt a rich man and a beggar,” “but few inches between [living] and drowning.” This conjunction of shipwreck and gaming recurs in early modern literature and constitutes a rhetorical topos in the sense of philosopher Hans Blumenberg. I examine several instances of this conjunction (e.g. in Cardano’s autobiography, Shakespeare’s The Tempest, Spinoza’s Theological-Political Treatise, and Joseph de la Vega’s Confusion de Confusiones) and suggest that the conjunction …

Expenditure Comparison Of Overseas, Canadian, And Domestic Nonresident Travelers To Montana: 2012, Kara Grau

Institute for Tourism and Recreation Research Publications

This report gives a comparison of overseas, Canadian and domestic visitation and spending during 2012. It includes total expenditures and average daily spending in different spending categories.

Spartan Race Visitor Study: 2013, Christine Oschell

Institute for Tourism and Recreation Research Publications

The purpose of this study was to provide the organizers of the Spartan Race with an understanding of their attendees and the total money spent by those surveyed in the area (Kalispell and Whitefish). The population of interest was participants and attendees of the 2013 Spartan Race.

Ancillary Revenue And Price Fairness: An Exploratory Study Pre & Post Flight, Blaise P. Waguespack, Tamilla Curtis

Publications

The growing impact of Ancillary Revenue on consumer choice and shopping behavior continues to be a highly debated issue. In the US, the Department of Transportation (DOT) has stepped into the debate and is investigating the possibility of new rules on how airlines must report and display such ancillary offerings. While the DOT collects data, reports on the amount of ancillary revenue earned by the airlines continue to rise. Examining past research on price fairness from the marketing literature and the impact of revenue management on price fairness from the aviation literature, this article joins new research appearing on the …

Market Analysis For Small And Mid-Size Commercial Turboprop Aircraft, Vitaly S. Guzhva, Tamilla Curtis, Vladislav Borodulin

Publications

Recent fuel price volatility and growing concerns about the efficiency of regional jets have led to a revival of large turboprop aircraft as efficient passenger carriers on short-haul regional routes. However, the overall market for smaller turboprops is much less defined as it is characterized by a plethora of small commuter and niche operators in addition to regional carriers. Since most small and mid-size turboprop manufacturers have gone bankrupt or discontinued production due to some other reasons, current operators of this aircraft class are left with aging fleets that would need to be replaced by 2020-2030. This paper assesses the …

Analysis Of Low-Cost Carriers In The Post-Soviet States, Tamilla Curtis, Dawna L. Rhoades

Publications

The research paper provides an overview of low-cost carrier (LCC) development in the post- Soviet states with the analysis of the largest aviation market in Russia. The LCC model seeks to achieve a competitive advantage through the reduction of operating costs below the traditional airline model. Since the post-Soviet states are emerging economies, airlines face a high level of uncertainty and experience a number of unique problems. While the global community enjoys the benefits offered by LCCs, the question remains why this model has not been successful in the 15 newly formed countries, with the exception of the Hungarian low-cost …

Session 4-1-D: The Ant And The Grasshopper: Western Casino Operators In Macau And Singapore, Sudhir Kale

International Conference on Gambling & Risk Taking

Objectives

Understand the impact of market conditions and managerial orientation on employee satisfaction, organizational identification, and service quality in Macau/ Singapore Casino Industry.

Highlight long-term adverse impact of poor service quality on market share and profitability.

Provide guidelines for action.

Session 3-4-B: Evaluating The Performance Of Macao’S Gaming Industry, Day-Yang Liu

International Conference on Gambling & Risk Taking

The purpose of research

The stringently competitive nature of the casino entertainment market in the Macao necessitates that managers fully utilize knowledge expertise to increase efficiency in operations management.

Therefore, this study employs data envelopment analysis (DEA) model to estimate the efficiency and productivity of the casino entertainment industry in Macao.

Session 3-1-E: Modeling Change In The Profile Of The Atlantic City Visitor, Brian J. Tyrrell, Israel Posner Ph.D.

International Conference on Gambling & Risk Taking

The Atlantic City casino market has faced increasing competition over the past decade, particularly since the introduction of Pennsylvania gaming in 2006. In response to this increased competition, the State of New Jersey, through legislation, created a public private partnership to both redevelop parts of the city and devote significant marketing dollars into shaping the image of the city. The private side of that partnership, the Atlantic City Alliance (ACA), found in their earliest consumer research that Atlantic City’s image as a gaming destination was well established, but that the city was less known for the retail, entertainment and restaurants …

Session 2-4-E: Financial Evaluation Commonalities And Distinctions Expressed By 10-Ks With Two Libertarian Hospitality Segments: Casino Gaming And Gentlemen’S Clubs, David J. Paster

International Conference on Gambling & Risk Taking

Premise

Libertarian hospitality ventures are significantly and fundamentally different than current common hospitality fields such as lodging and restaurants due to their distinct business model composition.

Session 2-3-E: An Analysis Of Ahp On Investment Project Evaluation: A Case Study Of Matsu Integrated Resort, Day-Yang Liu

International Conference on Gambling & Risk Taking

Background

Governments are increasingly liberalizing gambling in hope of reaping economic and developmental benefits.

The business models of gambling industry are developing toward the concept of large, integrated resort-casino.

The referendum of allowing casino gaming business in Matsu was passed on July 7th, 2012.

It is expected to improve transportation facilities, boost local economy and tourism.

This gives Matsu the opportunity to build the first integrated resort-casino in the Taiwan area.

Session 2-2-E: Slots Are To Las Vegas As Baccarat Is To Macau: A Game Analysis, Arthur Sai-Wai Wong

International Conference on Gambling & Risk Taking

Money is reeling in the casinos in Las Vegas, while chips are rolling in the casinos in Macau. These two different phrases exactly symbolize the ways how these two different gaming jurisdictions make their prosperity.

There are several reels in the slot machines and as they are spun thousands and millions of times…money reels in, it creates the profit for the casinos in Las Vegas.

Baccarat players wager dead chips in the VIP rooms rolling thousands and millions of times…money rolls in, it creates the profit for the casinos in Macau.

Session 2-2-E: The Growth Trends In Macau’S Gambling Industy: A Scenario Analysis, Zhonglu Zeng

International Conference on Gambling & Risk Taking

Macau’s Gambling Industry: A Brief Review

Macau’s gambling industry has experienced tremendous growth in the past 27 years. In 1985, the gambling revenue was only US$0.23 billion; in 2012, the figure reached US$38 billion. The compound annual growth rate is 22%.

Mid-Morning Break And Poster Sessions: A Comparative Analysis Of Design And Motivation In Slot Machines And Video Games, Daniel Sahl

International Conference on Gambling & Risk Taking

Introduction

The slot machines of today reflect an impressive design feat: translating cold win/loss probability into an unpredictable, whimsical, and engaging experience. A successful spin offers more than a quick payout, it’s an opportunity to experience hidden secrets within the machine: creative bonus games, rich animation and movie clips, even the chance to play simultaneously with other players on linked machines. Many of these characteristics are similar to design and gameplay elements of video games. Separate research into both slots and video games often reflect similar questions about design, motivation for play and addiction. This poster presents a visual and …

Session 1-2-E: The Indirect Contribution Of Non-Gaming Amenities To Casino Gaming Performance, Elena Shampaner-Ghiassi, Sarah Tanford

International Conference on Gambling & Risk Taking

Objective

Evaluate the simultaneous impact of all non-gaming amenities on gaming volume

Session 1-2-A: Building, Maintaining And Evaluating A Statewide Treatment Program For Problem Gambling, Timothy W. Fong

International Conference on Gambling & Risk Taking

Shows how to build, maintain and evaluate programs for problem gambling

Program: The 15th International Conference On Gambling & Risk Taking, University Of Nevada, Las Vegas, University Of Nevada, Reno

International Conference on Gambling & Risk Taking

Listing of presentations, events, and sponsors

Research Proposal For Analyzing Users Of Consumer Generated Media Based On Age, Jamie Levitt

MBA Student Scholarship

Consumer Generated Media (CGM), a form of internet service in which customers provide feedback on the goods and services they have utilized, is the fastest growing sector on the internet. In fact, in 2005, more than 1.4 billion “consumer comments” were created for CGM. For the travel and hospitality industry, Tripadvisor™ is the largest source of information and data. It receives 47 million visits monthly.

Although CGM is increasingly relied upon by consumers, limited research has been conducted to demonstrate its value for businesses. Beyond an analysis regarding differences in CGM adoption on a country by country basis, there is …

Motivations Behind Traveling To Dark Tourism Destinations: A Qualitative Study For Future Marketing Campaign Targeting Dark Tourism To Chernobyl, Oleksandra Korotchuk

Renée Crown University Honors Thesis Projects - All

In 2011, the Ukrainian government granted tourist access to a place where one of the worst nuclear disasters in history occurred – Chernobyl. Since then, Chernobyl became the hottest Dark Tourism destination, attracting those who want to see the abandoned ghost-town of Pripyat, a place that 40,000 people used to call home. After the entire city was evacuated in a matter of hours, their belongings were left in pristine condition, disturbed only by the passage of time. Now, thousands of curious travel to Pripyat for guided tours of the Alienation Zone. These so-called Dark Tourists travel to destinations where death …

Ski Joring Races: 2013, Christine Oschell

Institute for Tourism and Recreation Research Publications

The purpose of this study was to provide the organizers of the Whitefish Ski Joring Races with an understanding of their attendees and the total money spent in the area by those surveyed (Kalispell or Whitefish). The population of interest was participants and attendees of the 2013 Montana Ski Joring Races. Surveys were completed on-site.