scholarly journals Demographic factors and travel motivation among leisure tourists in Tanzania

2020 ◽  
Vol 34 (1) ◽  
pp. 81-103 ◽  
Author(s):  
Nasra Shoka Kara ◽  
Kezia Herman Mkwizu
Keyword(s):  
Family Size ◽  
Design Methodology ◽  
Qualitative Method ◽  
Demographic Factors ◽  
Descriptive Statistics ◽  
Content Type ◽  
Future Studies ◽  
Travel Motivation ◽  
Travel Motivations ◽  
Practical Implications

PurposeTo examine demographic factors and travel motivations among leisure tourists in Tanzania. Specifically by examining the influence of demographic factors on travel motivation among local and international leisure tourists in Tanzania.Design/methodology/approachApproach is quantitative and applied descriptive statistics, independent t-test and ANOVA.FindingsThe findings showed that age, gender and family size as demographic factors significantly influenced travel motivation among local and international leisure tourists.Research limitations/implicationsFuture studies to consider different approaches including collection of data during the peak season, use qualitative method and conduct studies in other parts of the country to explore demographic factors and travel motivations of tourists.Practical implicationsTo assist tourism stakeholders in their design of promotional tools to market tourism products/services to different tourists as opposed to homogeneous marketing campaigns.Originality/valueExamined the influence of demographic factors and travel motivation among local and international leisure tourists in the context of Tanzania.

The impact of blacklists on external deposits: one size does not fit all

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Michael Jonsson ◽  
Jan Pettersson ◽  
Christian Nils Larson ◽  
Nir Artzi
Keyword(s):  
Growth Rate ◽  
Design Methodology ◽  
Descriptive Statistics ◽  
Comparable Data ◽  
Patriot Act ◽  
Content Type ◽  
Probable Impact ◽  
The Impact ◽  
Practical Implications ◽  
Country Specific

Purpose This study aims to measure the impact of the Non-Cooperative Countries and Territories, Organization for Economic Cooperation and Development and US PATRIOT Act Section 311 blacklists on external deposits from blacklisted jurisdictions into BIS reporting countries in 1996–2008, a period when anti-money laundering-related actions were consistently less stringent than post-2010, to see whether they had an effect even absent the threat of sizable financial fines. Design/methodology/approach The study uses descriptive statistics and bivariate and multivariate regressions to analyze the probable impact from blacklists on non-bank external deposits. The country sample is divided into offshore financial centers (OFCs) and non-OFCs and includes 158 non-listed countries. The impact of the blacklists is tested both jointly and individually for the respective blacklists. Findings The authors find mixed impact from jurisdictions being blacklisted on the growth rate of stocks of deposits into BIS reporting countries. Effects are often zero, negative in several cases and positive in some cases. This is consistent with the “stigma effect” and the “stigma paradox” in the literature. An overall impact from blacklisting is difficult to discern. Different blacklists had different effects, and the same blacklist impacted countries differently, illustrating the importance of disaggregating the analysis by individual countries. Research limitations/implications Interpretation of these data is limited by the absence of comparable data on non-resident deposits in blacklisted jurisdictions. Practical implications The impact of a blacklist depends in part on the structure of the listed jurisdictions’ economies, implying that country-specific sanctions may be more effective than blacklists. Originality/value This is one of the very few papers to date to rigorously test the impact of blacklists on external deposits.

scholarly journals Work-nonwork conflict: an urgent situation for Brazilian women

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Érica Custódia de Oliveira ◽  
Tania Casado
Keyword(s):  
Design Methodology ◽  
Descriptive Statistics ◽  
Men And Women ◽  
Content Type ◽  
Aging Society ◽  
New Family ◽  
Individual Choices ◽  
Probabilistic Sample ◽  
Practical Implications ◽  
Broad Understanding

Purpose Going further on a broad understanding of nonwork besides family, this study aims to analyze differences between women and men considering work-nonwork conflict (WNWC) in the Brazilian context, investigating time spent in eight nonwork dimensions and the dimensions more affected. Design/methodology/approach The study was quantitative and descriptive. A survey was conducted, based on a validated WNWC scale. The sample consisted of 338 professionals working in Brazil. Data analysis was conducted through descriptive statistics and analysis of variance. Findings Compared to men, women declare higher levels of WNWC considering the eight nonwork dimensions, present greater differences in stress-based conflicts and in more collective dimensions and have marriage or no children associated with more WNWC. Research limitations/implications The study highlights the need to include more nonwork aspects into career and management studies to influence organizational practices and individual choices. The main limitation is the non-probabilistic sample (results not generalizable). Practical implications Know more about WNWC will help organizations to improve lives by creating practices and a cultural environment to preserve women’s and men’s nonwork times. It may also help people to choose places to work for, matching their nonwork needs. Social implications The study reinforces demands from new family arrangements, more couples in dual-career and an aging society: organizations must prepare to have workers that want or need to dedicate time to other interests besides family or children. Originality/value It goes further on a broad understanding of nonwork besides family to understand WNWC and how it may affect differently men and women.

Two decades of business negotiation research: an overview and suggestions for future studies

2017 ◽  
Vol 32 (4) ◽  
pp. 487-504 ◽  
Author(s):  
Henrik Agndal ◽  
Lars-Johan Åge ◽  
Jens Eklinder-Frick
Keyword(s):  
Literature Review ◽  
Design Methodology ◽  
Theoretical Models ◽  
Research Field ◽  
Statistical Testing ◽  
Content Type ◽  
Business Negotiation ◽  
Future Studies ◽  
Negotiation Research ◽  
Practical Implications

Purpose This paper aims to present a review of articles on business negotiation published between 1995 and 2015. Design/methodology/approach This literature review is based on 490 articles on business negotiation. Findings When analyzing the conceptual underpinnings of this field, two paradigms emerge as dominant. The most prominent paradigm is a cognitive, psychological approach, typically relying on experiments and statistical testing of findings. The second dominating paradigm is a behavioral one, largely concerned with mathematical modeling and game-theoretical models. Practical implications Besides offering a description of the characteristics adhered to the business negotiation field, this paper will also suggest recommendations for further research and specify areas in which the research field needs further conceptual and empirical development. Originality/value This literature review serves to be the first representation of the characteristics adhered to the budding research field of business negotiation.

Paying a premium for an accounting crime

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Lita – Dharmayuni ◽  
Lita – Dharmayuni
Keyword(s):  
Design Methodology ◽  
Third Parties ◽  
Literature Study ◽  
Content Type ◽  
Future Studies ◽  
The Public ◽  
Law And Legislation ◽  
Accounting Reports ◽  
Practical Implications ◽  
Over Time

Purpose This study aims to look at how the intention of a person when facing a dilemma to choose a good outcome (utilitarian) or a good and ethical process regardless of the outcome (deontological) by raising the case of PT. Asuransi Jiwasraya (Jiwasraya). Design/methodology/approach This study was conducted using a literature study method where researchers will analyze through previous research and news related to ethics, psychology and Jiwasraya cases. Findings In the Jiwasraya case, it can be said that the deontology principle has been violated, but the utilitarian principle also cannot provide benefits to the parties who should benefit, namely, the premium payers and the owners of third parties funds. In terms of intentions, at first, Jiwasraya’s management may intend to save and provide benefits to customers and the public who deposit funds at Jiwasraya (utilitarian principle). However, over time, managers choose to “allow” conditions to occur and even begin to engage in activities to take advantage of certain parties and groups by taking policies that are not by the rules (violating deontological principles) for personal gain. Research limitations/implications This study only discusses the Jiwasraya case through financial and accounting reports. Future studies can continue this research by looking at the Jiwasraya case through the law and legislation to obtain a complete picture. Practical implications With this research, it is hoped that the authors can better understand that the dilemma the author faces is rooted in the limitations of the abilities as humans; the ethics will influence all intentions for the choices the authors make. Originality/value This research uses case studies that occurred in Indonesia, the discussion is carried out using a utilitarian and deontological approach that has never been discussed regarding the Jiwasraya case before.

Muslims’ travel motivations and travel preferences

2019 ◽  
Vol 11 (2) ◽  
pp. 344-367 ◽  
Author(s):  
Ali Hassani ◽  
Sedigheh Moghavvemi
Keyword(s):  
Design Methodology ◽  
Sampling Technique ◽  
Travel Behaviour ◽  
Motivational Factors ◽  
Muslim Students ◽  
Content Type ◽  
Leisure Travel ◽  
Purposive Sampling ◽  
Travel Motivation ◽  
Travel Motivations

Purpose Many studies have examined the influence of travel motivation on destination preferences; however, little is known about Muslim tourists’ leisure travel behaviour. This study aims to examine the influence of travel motivation on destination preferences using the moderating effect of religiosity from the perspective of Iranian and Malay Muslims. Design/methodology/approach Data were collected from 422 Malay and Iranian Muslim students using a purposive sampling technique, and later analyzed using Amos. Findings Results indicated that generic, Islamic and non-Islamic motivational factors influence social, religious and hedonic avoidance travel preferences. Muslims who are motivated by generic and non-Islamic motivations avoid travels to destinations with the presence of Islamic service and products, while those who are motivated by religious factors prefer destinations with Islamic attributes. Originality/value The results of this study highlight the importance of Islamic-related features in destinations for Muslim tourists.

Counterfeiting: conceptual issues and implications for branding

2019 ◽  
Vol 28 (6) ◽  
pp. 707-719 ◽  
Author(s):  
Bradley P. Evans ◽  
Richard G. Starr ◽  
Roderick J. Brodie
Keyword(s):  
Research Agenda ◽  
Design Methodology ◽  
Multiple Stakeholders ◽  
Content Type ◽  
Future Studies ◽  
Integrative Framework ◽  
Brand Protection ◽  
Collaborative Processes ◽  
Product Counterfeiting ◽  
Practical Implications

Purpose This paper aims to apply a broader perspective of branding to foster new insights and develop strategies to address product counterfeiting. Design/methodology/approach A review of the counterfeiting and branding literature leads to the development of a new conceptual framework that incorporates proactive, collaborative processes, in addition to the traditional product branding approach. Findings The integrative framework provides a basis to develop innovative, proactive strategies that complement traditional branding approaches to address product counterfeiting. The complexity of an integrative framework (or network) offers more opportunities for the firm to co-create robust meaning with multiple stakeholders. Identity elements are readily copied, whereas meanings are not. These strategies help to control counterfeiting by developing deep and inimitable relationships between managers and other stakeholders in a marketing network. Research limitations/implications A research agenda is proposed to structure future studies on counterfeiting. Practical implications The framework outlines how to leverage collaboration between managers and brand stakeholders to complement conventional approaches to control counterfeiting based on traditional product branding. Originality/value This paper contributes to the growing body of counterfeiting and brand protection literature by adapting and applying contemporary integrative branding concepts, leading to novel strategies to address the issue.

Chinese vs US investors’ reactions to accounting narratives: an experiment

2017 ◽  
Vol 25 (4) ◽  
pp. 526-548
Author(s):  
Alex C. Yen ◽  
Tracey J. Riley ◽  
Peiyu Liao
Keyword(s):  
Cultural Differences ◽  
Design Methodology ◽  
Standard Setting ◽  
Research Paper ◽  
Investor Relations ◽  
Content Type ◽  
Future Studies ◽  
International Standard ◽  
A Company ◽  
Practical Implications

Purpose The purpose of this paper is to investigate whether investor reactions to accounting narratives are uniform across cultures or if there are predictable systematic culture-based differences, particularly for investors from interdependent cultures, such as in Asia. Design/methodology/approach This research paper builds on the experiment conducted in Riley et al. (2014) by collecting data from investors from interdependent cultures and comparing their investment judgments to the “baseline” judgments of the investors from Riley et al. (2014). Findings In comparing independent and interdependent culture investors, a culture by construal interaction is observed. Whereas the independent culture investors in Riley et al. (2014) made less favorable investment judgments of a company with a concretely (vs abstractly) written negative narrative, this effect is attenuated for interdependent culture investors. Research limitations/implications This study extends the literature on accounting narratives by providing evidence that investors’ culture and linguistic characteristics of accounting narratives “interact,” suggesting that future studies in this area should account for culture as a variable. As for limitations, the independent and interdependent participant data were predominantly collected from different universities, so the differences observed may be due to institutional, not cultural differences. However, the populations are matched on key demographic measures. Practical implications The results have practical implications for investor relations professionals and international standard-setting bodies. Originality/value This study is believed to be the first to examine how investors’ culture may affect their reactions to the features of accounting narratives.

scholarly journals Classification and categorization of Brazilian agricultural startups (Agtechs)

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Paulo Henrique Bertucci Ramos ◽  
Marcelo Caldeira Pedroso
Keyword(s):  
Design Methodology ◽  
Classification Systems ◽  
New Classification ◽  
Thinking Aloud ◽  
Content Type ◽  
Future Studies ◽  
The Subject ◽  
The One ◽  
Practical Implications ◽  
Categorization Model

Purpose This paper aims to identify and analyze the agtech classification and categorization systems in the Brazilian context. Design/methodology/approach The systematic literature review (SLR) was carried out according to the protocol of Kitchenham and Charters (2007). The classification systems found in literature were evaluated using the thinking aloud protocol, as proposed by Ericsson and Simon (1993). The responses obtained were evaluated through lexicographic analysis, described by Bécue-Bertaut (2019) and content analysis, described by Bardin (2011). Findings SLR identified four agtech classification systems. The model proposed by Dias, Jardim, and Sakuda (2019) was the one with the highest adherence to classify Brazilian agtechs. From the analysis of the systems found in literature, the authors proposed a new categorization model of agricultural startups (agtechs). Research limitations/implications The study has limitations in relation to the theoretical and empirical validation of the model proposed by the authors. This limitation can be the subject of subsequent research. Practical implications The SLR study considers the evolution of the classification systems of a new agribusiness reality, the agtechs. In addition, there is a practical contribution in proposing a new classification system that attempts to address some of the limitations found in previous studies. Originality/value Agtechs are startups focused on developing solutions for agriculture and have shown a significant increase in recent years. However, there are few studies focused on this type of company. Even rarer are the studies that seek to classify and categorize them. The present work opens the horizon for future studies focused on this new reality.

Effects of comparability of promotions on inaction inertia

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hsin-Hsien Liu ◽  
Hsuan-Yi Chou
Keyword(s):  
Design Methodology ◽  
Content Type ◽  
Factors Affecting ◽  
Future Studies ◽  
Incentive Compatible ◽  
Internal Mechanism ◽  
The Impact ◽  
The Relationship ◽  
Practical Implications ◽  
A Current

PurposeBased on mental accounting theory, this study explored whether the comparability of missed and subsequent promotional formats/frames affects inaction inertia.Design/methodology/approachFour experiments with imaginary and incentive-compatible designs were conducted to test the hypotheses.FindingsConsumers are more likely to express inaction inertia after having missed a comparable promotion than after having missed a noncomparable promotion. Devaluation of the promoted target mediates the impact of comparability on inaction inertia, while referent others' actions do not moderate the comparability effect. Finally, when consumers accept a subsequent inferior promotion, they prefer using a different payment format because it reduces comparability of the two promotions.Practical implicationsCompanies should use different promotional formats/frames to reduce comparability and inaction inertia when a new promotion is relatively inferior to a recent previous one. Companies should offer different payment options to help customers actively avoid comparing a current promotion with a missed promotion.Originality/valueThis study provides a more comprehensive conceptual structure for understanding the relationship between psychological comparability and inaction inertia. It provides insights into what actions companies should take to reduce inaction inertia. Furthermore, this study empirically tests the influence of multiple comparison referents, which provides a reference point for future studies on the factors affecting inaction inertia. A new method to examine whether consumers actively avoid comparisons is used, which clarifies the internal mechanism of inaction inertia.

Zakat management

2020 ◽  
Vol 11 (2) ◽  
pp. 498-510 ◽  
Author(s):  
Musa Yusuf Owoyemi
Keyword(s):  
Design Methodology ◽  
Qualitative Method ◽  
The State ◽  
The Body ◽  
Viable Option ◽  
Content Type ◽  
Body Of Knowledge ◽  
The People ◽  
Practical Implications ◽  
The Ideal

Purpose The purpose of this study is to look at Zakat management and the crisis of confidence in the ability of the state and zakat agencies to dispense zakat to the rightful beneficiaries as mentioned in the Quran. Confidence is a very important element between the payers and collectors of zakat and when this is lost, it affects the willingness of the payers to give zakat to the zakat collectors (state or zakat agency). This crisis of confidence led to the need to look at the legality of the payer giving zakat directly to the beneficiaries and whether this is a sin as argued in certain quarters. Design/methodology/approach Using the qualitative method by using historical, analytical and critical tools, the research examines the concept of proximity in the distribution of zakat and based on this argues that giving zakat directly to the beneficiaries is a viable option when there is a crisis of confidence between the payer and the state or zakat agency. Findings Through the analysis of the opinions of scholars, the research affirms that scholars are divided on whether to pay zakat to the state or give it directly to the beneficiaries. Based on this, the research concludes that although the ideal is to give zakat to the state or zakat agency, but there is no sin in giving zakat directly to the beneficiaries especially where there is a problem of confidence in the state and/or zakat agency. Research limitations/implications The research discussed the legality of giving zakat to the recipients of zakat directly using the historical, analytical and critical tools. This shows that the research is qualitative in nature and is library based therefore limited in scope. Basically, this research is concerned with refuting the claim that it is a sin for zakat payers to give zakat directly to the recipients especially when there is a problem of trust in zakat agencies and a crisis of confidence in the ability of these agencies to do what is right with the zakat funds. This leaves room for further research on the issue. Practical implications It is important to create confidence in zakat agencies' collection and distribution of zakat so that it will encourage more Muslims to pay their zakat and allow it to reach as many people as possible. Encouraging the creation of a vetting organization by Muslim professional accountants and others that can help in making zakat agencies transparent and trustworthy. Social implications It emphasizes the importance of trust and confidence that institutions must project for the people to do business with them. Originality/value The research contributes to the body of knowledge on zakat collection and distribution. It shows the importance of trust and confidence in zakat management and recommended ways in which trust and confidence could be built in the effective collection and distribution of zakat.

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