Rodolfo Baggio Marianna Sigala Alessandro Inversini Juho Pesonen Editors Information and Communication Technologies in Tourism 2014 eProceedings of the ENTER 2014 PhD Workshop in Dublin, Ireland. January 21, 2014 Preface The advent of Information and communication technology (ICT) has had a paramount impact on tourism. The effects of this revolution continue to change the nature of contemporary tourism on a day-to-day base. The globalization of information, open innovation, better access
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Course Schedule Course Modules Review and Practice Exam Preparation Module 1: Conceptual issues in assurance Overview This module builds on the fundamental concepts of auditing and other assurance services introduced in your prerequisite auditing course. It begins with an overview of the key drivers in the demand for audits, and then surveys current challenges and issues such as the audit and regulatory environment and the expectation gap. You will also study issues related to the economics of
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Accounting Horizons Vol. 24, No. 3 2010 pp. 355–394 American Accounting Association DOI: 10.2308/acch.2010.24.3.355 Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis Luzi Hail, Christian Leuz, and Peter Wysocki SYNOPSIS: This article is Part I of a two-part series analyzing the economic and policy factors related to the potential adoption of IFRS by the United States. In this part, we develop the conceptual framework
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parents being model of smoking and drinking behavior and consequently parents lack the credibility as advocates for non-smoking or non-drinking.(Aroyo 2001) Smoking and drinking are two of the most important risk factors explaining early mortality, accounting for an estimated 14 percent of deaths among youth worldwide. Most individuals try drinking alcohol for the first time in their early teens and most adult smokers begin smoking before age of 18. Many adolescents and youths are likely to adopt behaviors
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Chapter I The Problem and Its Background Introduction Globalization has practically changed societies all over the world. It has paved the way for the so called “borderless economy”. With the advent of the Internet, the role of information has dramatically changed the way people live and do business. As Naval points out in her paper, an immense reduction of time and space barriers among great nations is made possible through interconnectivity. She illustrated that such interconnections
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need for users of financial statements to be aware of the potential for differences resulting from the two sets of standards. “The European-U.S. ‘GAAP Gap’: IFRS to U.S. GAAP Form 20-F Reconciliations” was published in the June 2009 issue of Accounting Horizons. ECONOMIC IMPACT Researchers Holger
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define the social responsibilities of business. It starts by examining the debate about the nature of corporate social responsibility and current attempts to define CSR. It then looks at some theories to explain how and why business might undertake CSR –stakeholder theory, social contracts theory and legitimacy theory. The article concludes by describing ways of assessing corporate social performance – from industry and also from the academic literature. The need for companies to undertake activity
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Key to key account management: relationship (guanxi) model Y.H. Wong Department of Business Studies, Hong Kong Polytechnic University, Kowloon, Hong Kong Introduction There are three major marketing problems facing most international firms today: the difficulty, arising from product range diversity, of segmenting its customers and maintaining long-term relationships with key customers; second, the obstacles of obtaining long-term business contracts from big multinationals; and third, how do the
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CHAPTER ONE INTRODUCTION 1.1 Background to the Study The need for Environmental Accounting has become the concern and focus of nations and responsible corporate managements. It became one of the foremost issues on the agenda of nations and businesses earlier in the 1990s and the reasons for this were varied emanating from both within and outside of the firm and particularly at the global level (Okoye and Ngwakwe:2004:220-235). A lot of government enactments, laws and regulations on environmental
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CHAPTER 1 Financial Accounting and Accounting Standards ASSIGNMENT CLASSIFICATION TABLE Topics 1. 2. 3. Subject matter of accounting. Environment of accounting. Role of principles, objectives, standards, and accounting theory. Historical development of accounting standards. Authoritative pronouncements and standards-setting bodies. Questions 1 2, 3, 4 5, 6, 7, 8 Cases 1 3, 4 2, 4 4. 8, 9, 10, 11, 12 5, 17 5. 13, 14, 15, 16, 17, 18, 19, 20, 21, 22 23, 24, 25, 26, 27 28 29 6, 7
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