The customerorientation represents a vital element for the industry of hospitability from Romania because the access of the great international hotel trusts/companies on the Romanian hotel market coordinated with remarkable changes in the process of management development (research - development, innovation, informational technology, human resources, strategy) has led to the enhancement of the competition. In this context, we wish to mention the fact that in the period after 2001, the hospitability industryin Romania recorded a positive tendency, materialized in the privatization of almost all hotel units which were placed in the state heritage andin the increase of the investments volume for modernizing the hotel units. According to data provided by the National Institute for Statistics (INS), period 2006-2011 was characterized by the increase of the number of hotel units with a medium annual rate of rise of 4,3% as well as the rise of hotel units number placed in private ownership with a medium annual rate of rise of 6,9%, the last one representing in 2011 - 94,5% from the total number of the hotel units .
On the other hand, theoretical background and empirical research on market orientation states a positive relationship between market orientationand business performance. However, the existent measurement models present validity and reliability issues and were developed based inan economic sector and a context other than the hospitality sector and the European context. Therefore, by fostering the study of market orientationin the hotel industryand proposing a measuring model suitable, hotel manging have at disposal a tool to assess and develop a market-oriented company. Furthermore, the international scope of this study should give a strong support for hotel managers in order to evolve market orientation.
The results of the assessment of the structural model indicated that the proposed RQ model (M1) had a good fit and that the amount of variance in the endogenous variables explained by the respective proposed determinants was acceptable. All but one of the associations hypothesised were supported, resulting in a scenario where the variables customerorientation, communication, and commitment exerted both direct and indirect effects on RQ, mutual goals exerted direct effects only, and relational value indirect effects only. Customerorientation, modelled as an exogenous construct, emerged as the most important determinant, with relatively strong direct and indirect effects, not only on RQ, the central endogenous construct in the model, but also on the other endogenous latent variables, commitment and mutual goals. Commitment exhibited the second best performance, namely regarding its direct association with RQ. Findings also highlighted the importance of both dimensions of RQ, trust and satisfaction. Trust was the dominant dimension of RQ, which contributed to strengthen the pivotal role of trust in the model. Problem solving behaviour and selling orientation were the most important dimensions of customerorientation, leaving a slightly less important but still essential role to selling ethics, whereas the importance of both dimensions of relational value revealed to be quite equitable between them.
Future studies may replicate this efort with slight modiications. his study has relied primarily on samples of SMEs entrepreneurs in Malaysia. herefore, it is not certain that the results can be generalized to larger organizations or other countries. Moreover, this study used cross- sectional data and thus it can only provide a static perspective on it. Comparative studies across industries, cultures, and professions, including control variables such as size andindustry, should be sought in the future in order to improve understanding on the relationship between constructs included in this study. Besides that, several research approaches that can be conducted, such as case studies, focus group discussions, may permit deeper insights. Wherever possible, future research should endeavor to determine a more holistic quality management model. Research eforts could examine the efect of total quality management critical success factors on organizational performance. Another important avenue for future research is to carry out anin- depth interview with the senior management in order to gain more detail information. It is further suggested that research eforts should seek to complement the subjective measures by objective data in order to gain more reliable indings.
firm’s valuation and it is very influential in market decisions (Francis, LaFond, Olsson & Schipper, 2004). Additionally, the decline in equity markets worldwide in the early 2000s has been attributed to the lack of transparency of accounting information and quality of accounting information. This concern was demonstrated in recent empirical studies. Parte Esteban and Such Devesa (2011) focused on reported earnings and demonstrate the importance of reaching certain earnings benchmarks in the Spanish hotel industry. The authors found that while the managers’ motivation to avoid small losses remains open to speculation, they clearly have at least some ability to manipulate profit and earnings figures. This is one of the first papers to analyze earnings management in the hotel industryand is a first step to giving this area special attention. The second study analyzes the influence of firm characteristics on earnings quality (Parte Esteban & García, 2014). The authors suggest that characteristics such as internationalization, the location, the ownership structure and audit function influence earnings quality in Spanish hotel firms. 3.2. Overview of research method, categories of hotels and data. Several research methods are used in management and accounting studies in the hotel industry, as summarized in Table 2. Most the papers analyzed used statistical models (60%) and content analyses (22%), followed by interviews (11%) and combined methods (7%).
Starting from the importance of the hospitalityindustry, from the perspectives of this sector’s evolution but also taking into account the current conjuncture of the national economies seriously hit by the world economic crisis, the maintenance and development of the activity of an entity in tourism, the restauration industry implies the harmonization of the market opportunities with own resources and abilities, the capitalization of strategies based on information regarding the costs of the touristic products and of the complementary services, based on the financial-accounting information. The lack of a coherent management strategy implies an inherent weakness for the cost management system. Becoming aware of the benefits provided by the supply of quality services connected to a fair level of prices does not represent a common practice in the present. ( Larisa Dragolea, Radu Matei Todoran, 2009)
seeds weight, samples were taken randomly from harvested seeds of each subplot, the samples were weighed and the mean weight was obtained. On the other hand, weed population and percent ground cover were measured four weeks after emergence using 0.1 m 2 quadrant at six random positions per plot, two days before the scheduled weeding. 2.5 Performance of Chisel Plow and Disc Harrow Technical performance was conducted to compare chisel plow, the newly introduced implement in the irrigated schemes, and the disc harrow the widely used in the Gezira scheme, the comparison included measurement of draft, travel reduction (slippage), drawbar power determination, measurements of actual field capacities and efficiencies, and measurement of fuel consumption rates. For draft measurement, two tractors with the same horse-power were used as a test and auxiliary to estimate draft requirement for the chisel and the tandem disc harrow using hydraulic dynamometer at the assigned depths (10 cm and 20 cm), the measurements were performed according to Bukhari et al.
Hydrodynamic and aerodynamic experimental cases for the small impeller with diameter of 0,5 m with 3 and 4 profilated blades were made. The best power coefficient of 0,56 was obtained in hydrodynamic tests with the impeller having 4 blades. For the case with 3 blades the power coefficient was found to be 0,43, tested in wind.
Social software tools typically handle the capturing, storing and presentation of commu- nication and focus on establishing and maintaining a connection among users. Due to its current increase of usage (e.g. facebook, twiter), it has become a big data source. Big data is a term applied to data sets whose size is beyond the ability of commonly used software tools to capture, manage, and process the data within a tolerable elapsed time . Social software focuses on human communication, thus the vast majority of the information is in human readable format only. As a result, researchers are actively contributing to the appearance and enhancement of techno-logical solutions to handle such data sets with the goal to supply new mechanisms for enterprise’s management . This results in the increase of companies’ use of web software to promote services and products, which is also often used by their customers to post their comments expressing sentiments as response . Consequently, web software is commonly accepted as a communication bridge between customers and companies, where users’ opinion become a major crite- rion for the improvement of the quality of services. Blogs, review sites and micro blogs provide a good under-standing of the reception level of the products and services . Consequently, a topic that is currently getting much attention is how to use electronic cus- tomers comments to increase the quality of companies’ services and products in order to increase organizations competitiveness level [306, 308]. Additionally, a relevant challenge is how to handle real-time data analysis. Thus, it is desirable to automatically provide to a company manager the formal knowledge about the following questions: What is the comment about?; What is the polarity of the comment? Is it positive or negative?.
With regard to relationship marketing, none of the departments aims at implementing specific programs of this nature, except for the department that manages Company B’s sales channels – that is, the distributors of manufactured products. For this level of relationship, there is a program in which points are accumulated and benefits acquired, according to planning by the sales department. In the case of end consumers, as their base is voluminous, it is hard to implement long-term relationship marketing activities, although it is possible to see that this type of action is present in social networks.
Orientation - CustomerOrientation). The use of the scale had the objective to measure the degree of commitment of the sales representatives during an oriented sale to doctors, helping them make buying decisions that will satisfy their necessities. The sales representatives’ orientation was analyzed using their own opinions along with the doctors’ opinion, besides being those compared to the respective perceptions about work orientation of the sales representative. The following study was based on the prior conjecture that the orientation of the sales representative in Fortaleza is customer oriented, in the representative’s opinion, as well as in the doctor’s opinion. In order to reach the proposed objectives, the following study approaches marketing and the company’s orientation for the market, the mix of marketing communication, as well as the pharmaceutical industry. The qualitative research, referred here, was done during October of 2006. It was done through the use of questionnaires with SOCO scale. The descriptive investigation was focused on gathering opinions of doctors and of sales representatives, which referred to their work orientation. To fulfill the objective of the referred study, different techniques were used, such as: frequency distribution, presentation of bar graphics, normality test, central tendency test, average test and test of difference of average. The non probabilistic sample was composed by 40 doctors and 40 sales representatives. Ultimately, based on the results obtained, the field research which was presented showed that the doctors don’t see the sales representative so oriented to the customer (the doctors themselves, on this matter) as much as the sales representatives see themselves. The following study has also allowed identifying the discrepancy existing among the doctors’ and the sales representatives’ perception of work orientation of the sales representative.
It is noteworthy that, according to the Virtual Health Library (VHL), through DeCS, cardiopulmonary resuscitation and basic life support denote the artificial substitution of heart and lung action as indicated for cardiac arrest resulting from electric shock, drowning, respiratory arrest or other causes. These descriptors, therefore, indicate the human action in maintaining blood circulation and ventilation in victims of cardiac arrest, an aspect that was looked for in the analysis of videos.
performance is subtle according to particular characteristics of firms (Chotekorakul and Nelson, 2013). The nature of unit of analysis of this study provides reasonable justification to discuss this finding. As this study involved local authorities, the benefits of cost benefits of customer focus are conjectured to be less apparent due to the nature of local authorities as a public service firm where the issue of cost incurred due to product defect or product failure would be subtle. Customer focus strategy may seem by the respondents of this study (managers of local authorities) as a strategy that requires the firm to allocate huge funds with less prevalent effects on cost benefits. The short term view of managers of public service in evaluating long term strategy like customer focus has been identified in the literature. As indicated by the model in this research, the direct effect of customer focus on cost benefits is non-significant. However, the findings also indicated that a firm would be able to gain cost benefits through the improvement of employee satisfaction as well as innovation. An employee who is satisfied with their job is likely to be more committed, motivated, and engaged towards their task (Pantouvakis and Bouranta, 2013) which in turn results in lesser defects, rework, and redo. All these would contribute cost benefits to firms. Firms with high innovation always seek ways to improve the quality and quantity of their output as well as looking for ways to produce outputs with less cost, which in turn contributes to the firm cost benefits.
Women also provide most of the labour for harvesting and post-harvest activities (FAO, 1996). Cassava is important, not only as a food crop but even more as a major source of income for rural households (Davies et al., 2008). As a cash crop, cassava generates cash income for the largest number of households in comparison with other staples. However the sustainability of this staple crop depends on the enormous availability of land for its cultivation. Land is the foundation of all human, social and economic activities that lie at the heart of social, political, or economic life of most nations especially African nations. Land is recognized as a primary source of wealth, social status and power, the basis for shelter, food, and economic activities and significantly provides employment opportunities in the rural areas. Land is fundamental to agriculture, yet the different challenges women face in accessing them are rarely fully addressed. For women, it is often particularly difficult to access, own or control land due to legal or cultural restrictions ( Emeasoba, 2012). This problem is widespread; women hold title to approximately two percent of land globally and are frequently denied the right to inherit property (World Bank, 2005). The wealth obtainable from cassava production, processing and marketing as a result of gender inequality remains under serious threat if nothing is done to improve the operating environmental and socio- economic conditions of the farmers in terms of asset holding, welfare and credit availability. The broad objective of the study is to analyze male and female access to land for cassava production in Abia state and specifically to describe the socio-economic characteristics of the respondents and the difference in quantity of cassava produced by both male and female respondents.
acceptance of mangoes are occurring in the discipline of breeding and genetic improvement. Many of the mango industries in the larger producing nations are based on traditional mango cultivars that have been grown for hundreds of years. Often these cultivars are not up to the challenges of modern international trade, supply chain and consumer demands. As a result, most of the repeat international trade is confined to a few cultivars, often those developed in Florida in the first half of the 20th centaury such as ‘Tommy Atkins’, ‘Kent’, ‘Keitt’. Although widely adapted these cultivars have a narrow genetic base (SCHNELL; BROWN et al., 2006) and fruit lower fruit quality than the traditional cultivars. With these limitations recognised by many growing and exporting nations several breeding programs have been established to develop new cultivars to improve their export fruit.
2010). Hence, Chiu and others (2010) strongly advise retailers to choose a segment-oriented approach when promoting innovative retail technologies. Moreover, in the specific case of shopping for apparel and fashion, we expect heterogeneity not only regarding the technological aspects of kiosk systems. We know from extensive research on the purchase decision- making process for clothing that the needs and wishes among customers are diverse, depending on age, gender, design preferences and so on (BIRTWISTLE and TSIM, 2005; HOLMLUND, HAGMAN, POLSA, 2011). Burke (2002) also finds that younger adults are more interested in new technologies in consumption contexts, particularly in regards to interactive kiosks through which they might find out more about new products, search for product information or compare alternatives. Therefore, we also expect that there might be different customer segments in terms of whether electronic kiosk systems will make the process of apparel shopping easier and more pleasurable. Cultural differences might also affect the acceptance of in-store kiosks in apparel stores. Choi and others (2012) point to cultural differences when it comes to the acceptance of self-check-in kiosks (CHOI, CHO, KAZDA, 2010). Hence, cultural background might be another source of heterogeneity related to the evaluation of in-store kiosk systems in apparel shopping. The qualitative approach of this study makes it impossible to actually test for heterogeneity among the variables predicting actual in-store kiosk use in apparel shopping. This remains for further research. However, the qualitative approach selected in this study provides other advantages, such as a more in-depth understanding, and generating more creative ideas of how kiosk systems might contribute to enhanced evaluations of the shopping experience. The exploratory approach cannot provide findings that are generalizable to a broader population of shoppers or to other industries. However, it provides initial insights into the topic under scrutiny.
In the late twentieth century tourism was internationally recognized for being the most flourishing industry. In fact, tourism became vital after world war II, when it gradually became an international phenomenon (WTO, 2003). The rise of this industry called for more appropriate information systems in hotels, so that managers could satisfy their customers’ expectations and achieve their organisational goals (Damonte, Rompf, Bahl & Domke, 1997). Hence, given the high level of competitiveness in the hospitalityindustry, and the fact that MA may facilitate the improvement of performance levels in hotels, studying MA issues in the hospitalityindustry became paramount (Downie, 1997). Yet, interestingly, the research of MA in this industry is still very limited (Sharma, 2002). In fact, the full understanding of the hospitalityindustry must consider two basic complexities. First, hotels encapsulate three different activities: service, retail and production. Second, the hotel industry has a service element, meaning that hotels are service units, a category between mass and professional services (Fitzgerald, Johnston, Brignall, Silvestro & Voss 1991).
On June 15, 2002, Andersen was convicted of obstruction of justice for shredding documents related to its audit of Enron, resulting in the Enron scandal. Although the conviction was later reversed by the Supreme Court, the impact of the scandal combined with the findings of criminal complicity ultimately destroyed the firm. Nancy Temple (Andersen Legal Dept.) and David Duncan (Lead Partner for the Enron account) were cited as the responsible managers in this scandal as they had given the order to shred relevant documents. Since the U.S. Securities and Exchange Commission cannot accept audits from convicted felons, the firm agreed to surrender its CPA licenses and its right to practice before the SEC on August 31, 2002 —effectively putting the firm out of business. It had already started winding down its American operations after the indictment, and many of its accountants joined other firms. The firm sold most of its American operations to KPMG, Deloitte & Touche, Ernst & Young and Grant Thornton LLP. The damage to Andersen's reputation also destroyed the viability of the firm's international practices. Most of them were taken over by the local firms of the other major international accounting firms.