Journal of Global Business Insights最新文献_第5页

Tourism taxes in Italy: A sustainable perspective 意大利的旅游税:可持续的视角

Journal of Global Business Insights Pub Date : 1900-01-01 DOI: 10.5038/2640-6489.4.2.1079

Lucia Rotaris, M. Carrozzo

{"title":"Tourism taxes in Italy: A sustainable perspective","authors":"Lucia Rotaris, M. Carrozzo","doi":"10.5038/2640-6489.4.2.1079","DOIUrl":"https://doi.org/10.5038/2640-6489.4.2.1079","url":null,"abstract":"Abstract In Italy, a tourism tax was introduced in 2011, since then it has been adopted in most of the Italian provincial capitals and tourist cities. This tax can mitigate the negative externalities caused by tourists; however, it should be carefully planned both in terms of the amount of money to be levied and in terms of the uses to be financed with the tax revenues, it could, otherwise, negatively impact the tourism sector, decreasing—rather than increasing— the social welfare. The aim of this paper is to assess the acceptability of such a tax and to examine how the tax should be designed to better meet tourists’ preferences while improving tourism sustainability. To this aim, a Contingent Valuation experiment has been performed for two Apulian touristic towns: Otranto and Castro. The results demonstrate that the willingness to pay (WTP) for the tourism tax depends not only on the vacation and the tourist type but also on how the fiscal revenues are used. If no mention is made of the use of the tax revenues, the WTP can be as low as €0.85 per person per night, which is much lower than the tax actually levied. Instead, if the tax revenues are used to improve and to protect the environment, the WTP can be as high as €3.96. To the best of the authors’ knowledge, this is the first research paper estimating the WTP in the Italian context based on tax revenue use.","PeriodicalId":448415,"journal":{"name":"Journal of Global Business Insights","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117083260","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

Case study: Tourism in traditional Brazilian Quilombo communities – From theory into practice 案例研究:巴西传统歌伦波社区的旅游业——从理论到实践

Journal of Global Business Insights Pub Date : 1900-01-01 DOI: 10.5038/2640-6489.4.2.1052

Carolin Lusby, T. Pinheiro

引用次数: 1

Value innovation activities in the wireless telecommunications service sector: A case study of the Malaysian market 无线通讯服务领域的价值创新活动:马来西亚市场的个案研究

Journal of Global Business Insights Pub Date : 1900-01-01 DOI: 10.5038/2640-6489.5.1.1125

Mohammed A. Hajar, D. Ibrahim, M. Darun, Mohammed A. Al-Sharafi

{"title":"Value innovation activities in the wireless telecommunications service sector: A case study of the Malaysian market","authors":"Mohammed A. Hajar, D. Ibrahim, M. Darun, Mohammed A. Al-Sharafi","doi":"10.5038/2640-6489.5.1.1125","DOIUrl":"https://doi.org/10.5038/2640-6489.5.1.1125","url":null,"abstract":"Innovation has become an important source of growth and survival for the telecom industry, especially with the highly competitive, dynamic business environment of this sector. The telecom market attributes of liberalization, privatization and globalization result in fierce competition, which aggravates telecom firms’ challenges to expand their market share, and hence, increase customer base, sales volume, and ultimately profit. A new strategy to succeed is innovation differentiation, which leads to breaking out the competition and creating uncongested market space. The aim of this paper is to highlight the logic of value innovation in the wireless telecom sector. A qualitative research approach was used to analyze the actions related to value innovation in the mobile service sector in Malaysia. In particular, this study focuses on the motivation, and hence the changed strategies, of telecom service providers to embrace value competition rather than traditional tariff competition in order to enhance customer satisfaction and encourage customer loyalty, which will ultimately result in higher profitability and growth. The services and loyalty packages provided by the telecom firms were reviewed through employing analytical case study. Also, this paper highlights the drawbacks and limitations of the services that did not live up to the expectations of customers and failed to earn their loyalty. Moreover, this study gives suggestions to service providers regarding ways to achieve long-run profitable growth.","PeriodicalId":448415,"journal":{"name":"Journal of Global Business Insights","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132943068","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 10

A global view of what fixes information technology skills shortage: Panel data analyses of countries’ human and technology resources 解决信息技术技能短缺问题的全球视角:各国人力和技术资源的面板数据分析

Journal of Global Business Insights Pub Date : 1900-01-01 DOI: 10.5038/2640-6489.4.1.1058

Benyawarath Nithithanatchinnapat, K. D. Joshi

{"title":"A global view of what fixes information technology skills shortage: Panel data analyses of countries’ human and technology resources","authors":"Benyawarath Nithithanatchinnapat, K. D. Joshi","doi":"10.5038/2640-6489.4.1.1058","DOIUrl":"https://doi.org/10.5038/2640-6489.4.1.1058","url":null,"abstract":"This paper aims to provide evidence of what fixes the information technology skills shortage. The focus is on countries' workforce development factors, i.e., human and technology. The research model was tested using secondary data from multiple sources. An ordinary least square with panel corrected standard errors was used to analyze the data. The results indicate that organizations' staff training and gender parity among science, technology, engineering, and mathematics graduates relate negatively to IT talent shortage; this is consistent in both models the authors tested. This study contributes to the IT workforce literature by being the first study that empirically examines the relationships between IT skills shortage and the relevant workforce development factors. Besides, objective measures of IT skills shortage were used, thus overcoming issues that might arise from using the subjective ones, such as counting the number of IT job openings based on predetermined occupation codes. For policymakers wanting to fix the IT skills shortage, the results revealed factors that can help fix the issue in the short term. Future research could examine other factors, such as policy or gender parity in IT careers if appropriate data is available.","PeriodicalId":448415,"journal":{"name":"Journal of Global Business Insights","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114308822","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Partner rotation or extended rotations? The effect of confirmation bias and motivated reasoning bias on objectivity and independence: A framework 搭档轮转还是延长轮转?确认偏误和动机推理偏误对客观性和独立性的影响:一个框架

Journal of Global Business Insights Pub Date : 1900-01-01 DOI: 10.5038/2640-6489.4.2.1070

Lei Dong, R. Sarikas, Arsen Djatej

{"title":"Partner rotation or extended rotations? The effect of confirmation bias and motivated reasoning bias on objectivity and independence: A framework","authors":"Lei Dong, R. Sarikas, Arsen Djatej","doi":"10.5038/2640-6489.4.2.1070","DOIUrl":"https://doi.org/10.5038/2640-6489.4.2.1070","url":null,"abstract":"Abstract We propose a two-dimensional audit rotation framework on auditors’ rotation that contributes to the discussion on the potential impact of alternatives to strengthen and maintain unbiased attitude, objectivity, and independence. According to the conceptual outlines of this framework, auditors’ objectivity and independence might be enhanced by dealing with confirmation bias and motivated reasoning bias. In this study, we outline and propose potential academic inquiries that could be addressed and tested under this framework. We draw upon research on accounting, auditing, psychology, and economics to discuss the potential consequences of different audit rotation alternates on auditors’ objectivity and independency. A framework is proposed with two-dimensional effects: confirmation bias and motivated reasoning bias. The research implications of the framework indicate that, to varying degrees, various audit rotation arrangement alternatives to the current partner-only rotation mandate in the U.S. could potentially enhance auditors’ objectivity and independency by mitigating confirmation bias and motivated reasoning bias, thus producing more objective and independent audit opinions. This study fills the void in the literature by providing a two-dimensional framework to the current literature of audit rotation for categorizing and comparing different audit rotation alternatives. The framework also enables us to shed light on the relative efficacy of different rotation arrangements on auditors’ objectivity and independence.","PeriodicalId":448415,"journal":{"name":"Journal of Global Business Insights","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129401991","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The relations between sector features, pricing behavior, and the concept of social responsibility: An example of the accommodation sector 行业特征、定价行为与社会责任观念之间的关系:以住宿行业为例

Journal of Global Business Insights Pub Date : 1900-01-01 DOI: 10.5038/2640-6489.5.1.1122

C. Ozkan

引用次数: 0

Waste management practices of small hotels in Accra: An application of the waste management hierarchy model 阿克拉小型酒店的废物管理实践:废物管理层次模型的应用

Journal of Global Business Insights Pub Date : 1900-01-01 DOI: 10.5038/2640-6489.5.1.1081

Ishmael Mensah

引用次数: 12

A comparative study on the amount of tips left by the generations based on the personalized bill types 基于个性化账单类型的代际小费金额对比研究

Journal of Global Business Insights Pub Date : 1900-01-01 DOI: 10.5038/2640-6489.4.1.1056

C. Çakıcı, Alaiddin Koşar

引用次数: 0