دانلود و نمایش مقالات مرتبط با Nationality::صفحه 1
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نتیجه جستجو - Nationality

تعداد مقالات یافته شده: 11
ردیف عنوان نوع
1 Tax accounting research on corporate investment: A discussion of the impact of IP box regimes on the M&A market by Bradley, Ruf, and Robinson (2021)
تحقیقات حسابداری مالیاتی در مورد سرمایه گذاری شرکت ها: بحث در مورد تاثیر رژیم های IP جعبه در M & Amp؛ بازار توسط برادلی، روف و رابینسون (2021)-2021
In The Impact of IP Box Regimes on the M&A Market, Bradley, Robinson, and Ruf (2021) study whether and to what extent tax incentives for intellectual property affect corporate M&A investment activity. The paper finds that a 1.0 percentage point tax benefit leads to a 1.2% increase in M&A activity in a country after the implementation of an Intellectual Property (IP) Box tax regime. Results vary based on country-specific IP Box requirements, as well as firm-specific characteristics such as patent ownership and acquirer nationality. My discussion offers more cautious interpretations of the empirical results related to statutory country-specific requirements of these regimes and raises concerns about the type and timing of firm responses. More generally, I outline how this paper and other work by tax researchers in Accounting contributes to the broader literature studying the relation between corporate tax policies and investment activity.
keywords: جعبه IP | جعبه نوآوری | سرمایه گذاری | مالیات | IP box | Innovation box | Investment | Tax
مقاله انگلیسی
2 The multinationality and performance relationship: Revisiting the literature and exploring the implications
رابطه چند ملیتی و عملکردی: مرور مجدد ادبیات و کاوش مفاهیم-2020
The relationship between the degree of multinationality (M) and performance (P) of multinational enterprises (MNEs) is a central research question in the literatures of international business, management, strategy, and finance in the past 50 years. However, theoretical foundations and empirical findings are far from being in unison. Thus, it is necessary to conduct a critical review. We offer new insights by combining international business, accounting and finance perspectives in our review. We examine 160 articles in 43 scholarly journals and classic books published during the period 1960-2017. We use an inductive approach and a qualitative content analysis methodology. We review the extant literature and identify eight key inconsistencies, which may cause ambiguity in the findings. These include the deficiency of direct evidence to substantiate the arguments of benefits and costs of internationalization on performance, inherent limitations in the conceptualization and measurements of M, P, intangible assets, geographic research contexts and methodologies. We make eight re- commendations for future research to address these inconsistencies.
Keywords: Multinationality (M) | Performance (P) | M-P relationships | Accounting perspectives (IAS38, IFRS8 and FASB131)
مقاله انگلیسی
3 Financial deglobalisation in banking?
تبعید مالی در بانکداری؟-2019
This paper argues that the decline in cross-border banking since 2007 does not amount to a broad-based retreat in international lending (‘‘financial deglobalisation”). We show that BIS international banking data organised by the nationality of reporting banks provide a clearer picture of international financial integration than the traditional ‘‘residence”, or balance-of-payments, view. They show that what appears to be a global shrinkage of bank positions is actually driven by European banks. These banks uniquely responded to credit losses after 2007 by shedding assets abroad to restore capital ratios. Other banking systems’ global footprints, notably those of Japanese, Canadian and even US banks, have expanded since 2007. Using a global dataset of banks’ affiliates (branches and subsidiaries), we demonstrate that the who (i.e., bank nationality) accounts for more of the peak-totrough shrinkage in foreign claims than does the where (i.e., locational factors). We relate bank nationality in turn to EU membership, which may reflect asset shrinkage required by the EU competition authorities in response to state aid, bank profitability and credit losses.
Keywords: Financial globalisation | International banking | Consolidation | Bank nationality | Ownership
مقاله انگلیسی
4 The moderating effects of travel arrangement types on tourists formation of Taiwans unique image
تاثیرات واسطه ای انواع برنامه های مسافرتی روی شکل گیری وجهه منحصر به فرد تایوان برای گردشگران-2018
Image of a destination influences tourists perceptions and evaluations of that destination. The current study aims to investigate the formation of Taiwans unique image from the perspective of travel arrangement types. Analyzing survey data from the Taiwan Tourism Bureau, the study finds that unique image formation is moderated by type of travel arrangement. For group inclusive tourists, induced and organic information and experiential variety are image drivers, whereas cost efficiency is an image inhibitor. For free independent tourists, organic information, pre-tour planning horizon, experiential variety, and friendliness satisfaction are image drivers, whereas repeat visitation and time efficiency are inhibitors. Regarding tourist nationality, Chinese free independent tourists perceived Taiwans unique image as above average, whereas Japanese tourists generally perceived Taiwans unique image as below average. This study offers several implications for destination management organizations and travel agencies seeking to formulate effective policies and strategies.
keywords: Taiwan |Destination image |Tourist experience |Package tour |Destination management
مقاله انگلیسی
5 “All thats best of dark and bright”: Day and night perceptions of Hong Kong cityscape
همه بهترین های تاریکی و روشنایی: برداشت های شهرگردهای شبانه و روزانه هنگ کنگی-2018
Tourists can go sightseeing at various hours of the day. This study compared visitors perceptions of the same “sight” at daytime and nighttime, and examined how perceptions relate to visitor characteristics (i.e., nationality and circadian rhythm). Focus groups were conducted to identify the day and night brand personality of the cityscape of Hong Kong as seen from atop Victoria Peak. Afterwards, a quasi-experimental design was employed, with day-or-night video of the view as the treatment variable. Questionnaires were administered in Hong Kong and the United States for cross-cultural comparison. More significant differences were observed in the Hong Kong sample than in the USA sample. Findings revealed that “night” had more personality, in that the night view generally received higher ratings. “Day” had a more distinctive personality, which was perceived differently by “early birds” and “night owls” in Hong Kong, and more relatable to USA respondents than to Hong Kong respondents.
keywords: Night tourism |Nightscape |Cityscape |Destination image |Brand personality |Visitor perception
مقاله انگلیسی
6 Testing the cross-brand and cross-market validity of a consumer-based brand equity (CBBE) model for destination brands
بررسی اعتبار میان نشانی و میان بازاری یک مدل نشان تجاری مبتنی بر مشتری برای نشان های تجاری مقصد-2018
Different studies on consumer/customer-based brand equity (CBBE), have revealed varying pictures of components and divergent relationships. The current study analyzed a large dataset with path analysis to test: 1) the validity of a general CBBE model (familiarity, image, quality, brand value, consumer value, and loyalty); 2) the validity of a customer model (+satisfaction) using data for a single destination brand; 3) the cross-brand validity of the general model for five U.S. destination brands; and 4) the cross-market validity of both models for different segments based on nationality, gender, and past visitation. The results revealed that familiarity and image were the two most prominent components explaining loyalty in both models, although both consumer value and brand value also had some mediating effects on loyalty. The model was variant for different destinations, variant for different nationalities, partially variant for different genders, and invariant for visitors and non-visitors of one destination brand.
keywords: Consumer-based brand equity |Customer-based brand equity |Loyalty |Quality |Image |Value |Satisfaction |Path analysis
مقاله انگلیسی
7 A closer look at Santiago de Compostelas pilgrims through the lens of motivations
یک نگاه نزدیکتر به زائرین سانتیاگو دی کومپوستلا از لنزهای انگیزه ها-2018
This study aims to identify pilgrims’ motivations to undertake the Camiño de Santiago and examine differences regarding socio demographics and other characteristics. An online questionnaire was used to collect data from pilgrims that had travelled the Camiño de Santiago. A total of 1140 valid responses was collected from 45 different nationalities. The results indicate that pilgrims are mostly motivated by spiritual aspects, by wanting new experiences and for the nature and sports experience. Interestingly, religious motivations are the least important. The study also found that motivations differ according to several factors such as gender, nationality and the way the pilgrims undertook their journey. The findings of this study offer a better understanding of modern pilgrims, providing useful insights to stakeholders.
keywords: Camiño de Santiago |Motivations |Pilgrims |Pilgrimages |Religious tourism |Saint James way |Santiago de Compostela
مقاله انگلیسی
8 An analysis of the key determinants of hotel employees ethical behavior
یک تحلیل روی عوامل تعیین کننده کلیدی رفتار اخلاقی کارکنان هتل-2018
One of the main challenges plaguing the hotel industry today is the unethical behavior of its employees which spreads like a bad, contagious disease across all departments of a hotel company, has a strong negative impact on hotel operations, results in huge financial losses and other detrimental consequences and has become a major headache for many hotel companies. The purpose of this study is to identify what the main factors are that impact the ethical behavior of hotel employees to help hotels understand the source of this problem. More specifically, this study attempts to replicate Deshpande, Joseph, and Prasads (2006) study -which was conducted in hospitals-in three, four, and five star hotels in Greece to examine whether it will yield similar results. This study is based on a previous work that the first author presented at the EuroCHRIE 2013 conference in Freiburg, Germany and is among the first ones to be conducted in hotels as most research studies on this topic were conducted in non-hospitality settings. The examined factors include the following: the ethical behavior of peers and managers, the hotel employees business ethics education, as well as the role of gender, nationality, age, level of education and length of time that participants have worked in the position they were in as well as in the hotel industry overall. Results revealed that some of these factors are key determinants that rule the ethical behavior of employees regardless of the setting they are in.
keywords: Ethical behavior |Ethical behavior of peers and managers |Business ethics education |Gender |Nationality |Social desirability
مقاله انگلیسی
9 The tourism experience-led length of stay hypothesis
گردشگری تجربه منجر طول فرضیه اقامت-2017
Even given the continuing interest of both academia and industry to understand what accounts for the length of stay (LOS) of tourists, explanatory variables have mostly been limited to socio-demographic and trip characteristics overlooking the influence of the holiday experience despite it being a major reason why tourism is embarked on. Departing from previous studies, this study proposed and tested an experience-led length of stay hypothesis employing a zero truncated negative binomial regression model. It was revealed that tourism experience significantly explains the variations in tourists’ LOS with self development, recreational engage ments, hospitality, weather and sanitation identified as specific determinants. The findings also provide support for age, nationality, travel party size, budget, number of international trips, and risk taking behaviour as significant determinants of LOS. With these observations in mind, the study offers practical insights for sustaining tourists’ length of stay as well as propositions for future research on the tourism experience-led length of stay hypothesis. Management implications: Provision of positive memorable experiences in the domains of self development, recreation, hospitality, weather and aesthetics is one way to ensure that tourists stay longer. Specifically, need exits for destination management organisations and service providers to step up efforts in maintaining sanitation at the destination, especially at attraction sites and tourism-related premises. They can do this by ensuring regular cleaning, providing well-designated trash cans and disposing of sewage properly. In addition, a diverse of novel activities should be made available to tourists to sustain their interest and prolong their stay. Activity engagements that allow for skill acquisition such as volunteerism, cultural immersion (i.e. food bazaars) and co-creation of services are recommended.
Keywords: Backpackers | Ghana | Negative binomial | Length of stay | Tourism experience
مقاله انگلیسی
10 Guidelines on Health Tourism Management for Middle Eastern Tourists in Phuket Province
راهنمای مدیریت گردشگری سلامت برای گردشگران خاورمیانه در استان پوکت-2015
There are three objectives in this study, 1) to study the behaviour and needs of Middle Eastern tourists for health tourism, 2) to study elements of health tourism for Middle Eastern tourists, and 3) to study guidelines on health tourism management for Middle Eastern tourists. The sample in this study is 400 Middle Eastern tourists, and 10 government staff. The research tools used were questionnaires and interviews. The study found that the Middle Eastern tourists have high needs in health tourism which are as follows: 1) fair prices 2) embedding intensity 3) aromatherapy IP terminals 4) souvenirs for home, and 5) public transportation. Following the average analysis (t test), it revealed that these aspects have a statistical difference of 0.05 between the sexes with regard to health tourism. Moreover, seven aspects that have a significant statistical difference at 0.05 were age, education, income, occupation, status, experience and nationality with regards to health tourism. According to the study, indicators which were claimed to assist in managing health tourism include; 1) variety of activities 2) Islam friendly accommodation 3) public transport 4) promotion of health tourism 5) access to prayer rooms 6) access to health tourism information, and 7) fair price of souvenirs. Furthermore, guidelines on health tourism management for Middle Eastern tourists in Phuket Province include; 1) Tourism Authority of Thailand and travel agency should be given more variety, especially the health based activities. 2) Sub-district administrative organization should have measures in place that harmonize with the Middle Eastern tourists’ needs. 3) Tourism Authority of Thailand should be studied in order to persuade Middle Eastern tourists to buy more souvenirs from the tourist attractions. 4) Thailand Government should be supported in arranging accommodation to be in line with Islamic principles. 5) Sub district administrative organization have to arranged places for Middle Eastern tourists to praying particularly for ladies. 6) Thailand Government should inform the tourists from the Middle Eastern countries about activities involved in health tourism in Phuket. 7) Sub-district administrative organization should be executed in order to
Keywords: Tourism Management | Health Tourism | Middle East Tourists
مقاله انگلیسی
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