Search results for "41"
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Relationships among Hedonic and Utilitarian Factors and Exogenous and Endogenous Influences of Consumer Behavior in Tourism
2015
Customer experience is gaining more and more attention from researchers. Particularly in tourism, this experiences may be determined by hedonic or utilitarian factors. However, there are other influences, both exogenous and endogenous, that may impact consumer behaviors in tourism. Thus, in this article, we explore the receptivity of consumers in terms of certain types of influences, exogenous and endogenous, to hedonic and utilitarian factors related to a tourism package. To examine these research questions, we employ exploratory factor analysis, confirmatory factor analysis, and structural equation modelling on a sample of 150 tourists from Europe and North America.
Motivators That Intervene in the Decision Making Process in Tourism
2014
Being part of the tourism industries involves many researches and analyses in different periods of time, regarding different segments of consumers. Therefore, it is important to be aware of all the factors and motivators that influence a tourist to purchase a particular tourism services. These complex variables are crucial for the final purchase decision of an offer with emotional value for customers. This paper presents the principals motivators which intervene in the decision making process that should be acknowledged by marketers in order to provide the ideal tourism package.
Analyzing Mediators of the Customer Satisfaction - Loyalty Relation in Internet Retailing
2014
This study explores the customer satisfaction – loyalty relation in the context of online shopping by introducing various mediators, such as trust, attitude, hedonic value, and utilitarian value. For data collection, we used an online consumer survey in relation to Internet retailing. In this paper we found empirical evidence that loyalty and satisfaction have a reciprocal relationship, but that mediators exist between satisfaction and loyalty. The findings of this study have consequences for customer relationship management, particularly in terms of retention, of the satisfied consumers in an e-shopping environment.
Models Used for Measuring Customer Engagement
2013
The purpose of the paper is to define and measure the customer engagement as a forming element of the relationship marketing theory. In the first part of the paper, the authors review the marketing literature regarding the concept of customer engagement and summarize the main models for measuring it. One probability model (Pareto/NBD model) and one parametric model (RFM model) specific for the customer acquisition phase are theoretically detailed. The second part of the paper is an application of the RFM model; the authors demonstrate that there is no statistical significant variation within the clusters formed on two different data sets (training and test set) if the cluster centroids of t…
Examining Online Shopping Services in Relation to Experience and Frequency of Using Internet Retailing
2013
E-shopping has the potential to replace traditional in-store shopping. It is well perceived that information and communication technologies have great impacts on modern society - they are changing how and where we work, shop, and in general terms how we live our lives. In this study, we use a survey instrument to examine the association between experience level with Internet and e-shopping and consumers’ frequency of online purchasing, while considering sex as a passive influencer. We study these relationships in a multinomial logistic regression model that is aimed at online retailers to help them improve their understanding of their consumers’ characteristics and propensity to buy through…
ACCOUNTING FOR BIOLOGICAL ASSETS
2014
One of the most important and oldest economic activities is agriculture. The reflection in the accounting system and presenting the information regarding this activity were and are in the attention of the national and international accounting organizations. In comparison with other economic branches, the agricultural activity is characterized by specific activities that require appropriate accounting attitudes.
Panorama actual de la contabilidad pública: Análisis de la situación española dentro de su entorno internacional
2003
In the last years, international governmental accounting standards have been developed, with an especial relevance in the case of IFAC pronouncements. On the other hand, important experiences for reforming public sector accounting are in progress in different countries and entities, as in the case of the OECD, NATO and European Commission. Simultaneously, a new conceptual framework has been set up, in a parallel way to business accounting. During the first half of the nineties, many accounting innovations and reforms have been introduced in Spanish governmental accounting. However, the new international developments require a deep reform of our system, in order to adapt its principles and s…
Interim Financial Reporting in the Perspective of harmonization of the Romanian Accountancy with the International Financial Reporting Standards
2007
The main objective of the interim financial reporting is to present, timely and regularly, information concerning the enterprise’s capacity to generate earnings and cash flows and its financial position and liquidity. International Accounting Standard 34 “Interim Financial Reporting” concerns the financial statements for an interim period. According to IAS 34, the interim financial report includes a complete or condensed set of financial statements, elaborated for a shorter period than a full financial year. The accounting policies for recognition and measurement should be applied in the same way as they are applied in the annual financial statements. However, the preparation of the interim…
La reforma de la legislación mercantil en materia contable. Una breve referencia a su incidencia en las cooperativas y sociedades laborales
2007
The adoption of IASB accounting regulations by the European Union has led to a process of reform in Spanish legislation on corporations, similar to that which occurred at the end of the 1980s. The approval of Law 16/2007 brings with it numerous changes in the legal framework of companies, particularly with regard to their accounts. This paper analyses the most important of the new measures arising from the reform, focusing especially on how they affect social economy enterprises. In particular, a study is carried out to compare the draft of the new General Accounting Plan, which was published last July by the Institute of Accounting and Auditing, and the currently applicable regulations.
Neoclassical Growth, Environment and Technological Change: The Environmental Kuznets Curve
2009
The paper investigates socially optimal patterns of economic growth and environmental quality in a neoclassical growth model with endogenous technological progress. In the model, the environmental quality affects positively not only to utility but also to production. However, cleaner technologies can be used in the economy whether a part of the output is used in environmentally oriented R&D. In this framework, if the initial level of capital is low then the shadow price of a cleaner technology is low relative to the cost of developing it given by the marginal utility of consumption and it is not worth investing in R&D. Thus, there will be a first stage of growth based only on the accumulati…