997 resultados para Marketing Intangibles


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This paper examines the inclusion of sustainability into marketing activities of the top Australian firms. The results found that almost half of organisations (46%) did not integrate sustainability or environmental issues into their mission statement. Of those that did include sustainability in their mission, few then integrated environmental issues into other areas of their activities, as reported on their corporate web sites. This suggests that while sustainability is frequently talked about within organisations as being important, it does not necessarily translate in to a strategic integration across activities. Firms might therefore be using environmental issues tactically, which could unfortunately result in superficial attempts at becoming environmentally sustainable.

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This paper explores the consequences of these discourses for the ways that international students are identified and positioned within school communities. My argument is developed in four sections. The first describes my ongoing exploration into the impact of international student programmes in Australia. The second exemplifies my argument: exploring the day-to-day experiences of vice principals in two Victorian government state secondary schools as they market their schools, and examining the systemic and ontological discourses played out within those conversations. The third interrogates discourses of identity and difference, neo-liberalism and nave cosmopolitanism which I find shape teacher conversations about international student programmes. In the final section, I argue that the impact of the discourse formations implicit in teacher talk about international student programmes has been the objectification of international students and their ambivalent inclusion within the school community.

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Abstract The purpose of this study was to identify place-specific dimensions of service quality in spectator sport settings and determine if the importance of these dimensions differed across cultures. The study was limited to the soccer industry and involved the collection of responses from identified soccer spectators to a range of items presented in a survey instrument. The survey was distributed to respondents face-to-face on a match day of the club they supported, or mailed to their home address. Responses were obtained from spectators from two clubs from Australia (n=277), one club from the USA (n=199), one club from the Netherlands (n=245) and one federation from Malaysia (n= 100). Based on the findings of a number of authors, six categories of potential place-specific dimensions of service quality in spectator sport settings were created and the research instrument contained a number of items that could be categorised under one of these headings. These categories were Home, Religion, Social facilitation, Sensory, Uncertainty of outcome, and Personal attention. In this thesis it was assumed that place-specific service quality issues are similar for sport spectators of different cultures, although differences in degree of importance of these dimensions (etic approach) were likely to emerge. In other words, although it was expected dimensions per country to be similar, differences in degree of importance of these dimensions were expected. Given the lack of confirmatory statistical evidence pertaining to the specific country samples, it was concluded that differences per country are likely to be more than just differences in degree. Both the overall structure and structures per country could not be confirmed, and hence the conclusion was drawn that differences in nature between the countries were present. In other words, what is a dimension of place-specific service quality in one country is not necessarily a dimension in another country. The results of a content analysis of ‘core component’ structures per country compared with a (full sample) core component structure delivered six components (referred to as place-specific dimensions of service quality) that were defined as Home, Hedonist, Religious follower, Safe atmosphere, Hospitality and Personal Attention. It was found that in most cases the cultural orientation of soccer spectators reflects the cultural orientation of the country as a whole as proposed by Hofstede (1991). However, in line with Huntington (1997), it was also argued that grouping people based on their country of origin as a proxy for their cultural orientation, will increasingly lead to flawed and incomplete research findings. As noted by Yoo etal. (1999), the identification of a person's cultural orientation is likely to deliver more direct results when measured at the individual level In that regard it is concluded that it may seem prudent to view Hofstede's dimensions of culture with increased conceptual scrutiny. Although having been replicated in multiple studies, it becomes increasingly unlikely that Hofstede's dimensions cover the complete spectrum of an individual person's cultural orientation. In conclusion, this study identified that soccer spectators (from a number of clubs) from Australia, the USA, the Netherlands and to a lesser extent Malaysia, perceive a range of place-specific service quality dimensions in spectator spoil settings to be important when visiting a soccer match. Before research into satisfaction with and value of place-specific dimensions of the spectator sport service product is initiated, it is pertinent the identified dimensions are further explored and confirmed in different country (culture) settings. The confusion that still exists about the place of the value concept (in relation to quality and satisfaction), where Holbrook (1994) defines quality as a type of value and Chelladurai and Chang (2000) argue that value is a type of quality, further underpins this necessity. It needs to be clear what are the targets of service quality before this information is integrated in larger holistic research frameworks. In the final section of the thesis a conceptual model for international services marketing research in the sport industry was presented as a first attempt to integrate the findings of this research and other researchers.

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The rapid globalization of markets has resulted in further acceleration of the worldwide convergence of accounting standards, including the development of high-quality and globally consistent accounting standards for both domestic and cross-border financial reporting. Prior studies report that earnings value relevance of U.S. companies is decreasing, and the decline is partially attributable to the immediate expensing of intangibles, like research and development (R&D). Being one of the areas of divergence, accounting for R&D was highlighted as one of the seven short-term convergence projects by the FASB and IASB. Australia's adoption of IFRS in 2005 presents an empirical setting to evaluate the value relevance of different accounting treatments for R&D, and ultimately assist financial accounting standard setters in the U.S. and abroad in finding an appropriate accounting treatment for R&D.

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Purpose: The purpose of this paper is to introduce the global text project (GTP) case. The unique developments of the case provide insight of the many challenges and opportunities created within the open source movement.

Design/methodology/approach: A case study was used to illustrate some of the most pertinent and interesting developments in the field of marketing, alluding to the open source environment. A Wikibook was created in collaboration with all the participants of a graduate course and the development of this offering initiated a project called the GTP.

Findings: The open source movement has created new ways of thinking and acting. The contributions, modifications and improvements by all users to the original product provide a platform of continuous improvement and development.

Originality/value: The value of the paper lies in the lessons and challenges learnt from the case especially by those managing the GTP.