scholarly journals Behaviour of culinary tourists: A segmentation study of diners at top-level restaurants

2018 ◽  
Vol 14 (2) ◽  
pp. 332 ◽  
Author(s):  
Natalia Daries ◽  
Eduard Cristobal-Fransi ◽  
Berta Ferrer-Rosell ◽  
Estela Marine-Roig

Aim: The main aim of this research is to characterize the tourists visiting top-level restaurants to ascertain the profile of this type of customer, their behaviour and their influence on the destinations where they are located.Design/methodology: During the months of July to December 2016, a survey was conducted on a sample of 187 tourists who had visited Michelin-starred restaurants in order to highlight the most valued aspects during the process of choosing, consulting and booking the top-level restaurant service.Contributions and results: The results reveal the existence of two segments whose behaviour is different, where the individuals of the first consider the culinary experience as the main reason for their tourist visit to the destination. In contrast, the second segment considers that their visit to the destination is the main reason for their tourism. Moreover, the diners from both segments display different behaviour in terms of their post-purchase, recommendation and intention to return behaviour and the perception of the status with which their visit to the restaurant provides them.Limitations: The main limitation of this study is the fact that only the responses of tourists who have visited top-level restaurants in Spain have been studied.Practical implications: The results of this study may help both the managers of restaurants of a certain level and the public authorities responsible for tourism to make decisions, since these types of restaurants are becoming tourist resources of the first order. Social implications: Knowledge of the diner could facilitate the optimal management of the restaurant and help orient it as a tourist resource. In certain areas such a resource can become a pole of tourist attraction and contribute towards territorial balance thanks to the positive externalities it generates in the territory where such establishments are located.Added value: The present research focuses on the study of the behaviour of the culinary tourist in an increasingly popular type of tourism with high added value. Culinary tourism is also enormously important in the economy of the destination and for territorial development.  Therefore, this work may be of interest both for public authorities and the managers of this type of restaurant, and to create synergies between the two. This work comes to fill a gap in the literature of segmentation in the restoration, since there are few research that focus on segmentation according to consumer's motivations and perceptions, and none focus on its relationship to tourism at the destination.

Author(s):  
Razvan Hoinaru

Abstract Corporate reporting is generally perceived as a type of accounting fit for purpose for the 21 century, taking into consideration not only the traditional shareholders’ needs and views but also stakeholders’. Academic literature tends to over-appreciate the non-financial nature of corporate reporting, forgetting that numbers can have their own narratives, which can be read in between the lines. It is true that numbers present certain uncertainties and an extra level of reporting can provide a better interpretation, in a complementary or continuous manner. The present research looks at the current European Union binding legislation and academic and professional judgements towards it. The ultimate questions to be answered is if corporate reporting is improved information? and whose needs are really served: shareholders, the traditional users of accounts, or stakeholders, always hidden, but intuitively taken into account. Findings of the research show that public good is largely perceived as the duty of private interest, as regulated by the public authorities. This mainly happens as shareholders and whoever puts money at risk still are the primarily user group, but the context and consequences of reporting are wider than before. The approach taken by this paper was first of all to discover inside outs of corporate reporting and secondly to look how industry self-regulators interact with public authorities, for the common good. The added value of the present papers is represented by its policy recommendations presented as conclusions.


2016 ◽  
Vol 12 (5) ◽  
pp. 1451 ◽  
Author(s):  
Laura Sánchez Pulido ◽  
Natalia Daries Ramón ◽  
Eduard Cristóbal Fransi

Purpose: The present work seeks analyze the profitability and the financial situation of the main Catalan alpine ski resorts, with the objective to check if these are sustainable from an economic point of view, taking into account the external factors that affect him.Design/methodology: With the objective to carry out the study of profitability and financial situation, we obtained the financial states of the main Alpine ski resorts of the Catalan Pyrenees: Baqueira-Beret, Masella, Boí Taüll, Vallter 2000, La Molina, Vall de Núria and Espot Ski-Port Ainé, for the periods comprised between 2011-2015 and we proceeded to apply a series of economical and structural ratios with the purpose of establish a diagnostic on his situation.Findings: The results show that the Baqueira-Beret and Masella resorts are the only that obtain profits, whereas the rest of resorts obtain losses in all the periods analyzed. With regard to the financial situation, the results reveal that the level of indebtedness of the resorts is, in general reduced, arriving to the conclusion that the majority of them are not sustainable from a strictly economic point of view.Research limitations/implications: The main limitations of this work are on the one hand that the conclusions are obtained from a period of analysis of five years (2011-2015), and the second, they are circumscribed to a determinate region.Practical implications: The results of this work can help to take decisions so much to the ski resorts managers as to the public administrators for implementing strategies to achieve diversify the offer and improve the results.Social implications: Nowadays the majority of the ski resorts have been rescued or purchased by the Administration. We can deduce that it keeps by the incomes that generate his existence. That is to say, by the positive externalities that generates in the territory where they are situate.Originality/value: The present research focuses in the financial study of a little studied sector as they are the ski resorts and the snow tourism with the enormous importance that has in the economy of the region and in the territorial development. The agents interested are so much the public administrations like the managers of this type of firms.


Author(s):  
Arla Juntunen

The high level objectives of public authorities are to create value at minimal cost, and achieve ongoing support and commitment from its funding authority. Similar to the private sector, today’s government agencies face a rapidly changing operating environment and many challenges. Where public organizations differ is that they need to manage this environment while answering to demands for increased service, reduced costs, fewer resources and at the same time increased efficiency and accountability. Public organization must cope with changing expectations of multiple contact groups, emerging regulation, changes in politics, decentralization of organization, and centralization of certain functions providing similar services, and growing demand for better accountability. The aim of public management is to create public value. Public sector managers create value through their organization’s performance and demonstrated accomplishments. The public value is difficult to define: it is something that exists within each community. It is created and affected by the citizens, businesses and organizations of that community (cf. also Moore, 1995). This increased interest to questions of value is partly due to the adoption of values and value-related concepts taken from business, like value creation and added value. It is argued that the public sector adopts business-like techniques to increase efficiency (Khademian, 1995; cf. Turban et al. 2007; Chen et al. 2005). In addition, there is a growing concern to the non-tangible, political, and ethical aspects of the public sector governance and actions (See Berg, 2001) Decision making that turns the resources in to public value is a daily challenge in the government (Khademian, 1999; Flynn, 2007) and not only because of the social or political factors. Most of decision problems are no longer well-structured problems that are easy to be solved by experience. Even problems that used to be fairly simple to define and solve are now much more complex because of the globalization of the economy, and rapid pace of changes in the technology and political and social environment. Therefore, modern decision makers often need to integrate quickly and reliably knowledge from different areas of data sources to use it in their decision making process. Moreover, the tools and applications developed for knowledge representations in key application areas are extremely diversified, therefore knowledge and data modeling and integration is important (See also the decision support systems (DSS) modeling methods and paradigms: Ruan et al., 2001; Carlsson & Fuller, 2002; Fink, 2002; Makowski & Wierzbicki, 2003). The application s of real-world problems and the abundance of different software tools allow to integrate several methods, specifications and analysis and to apply them to new, arising, complex problems.


Author(s):  
Игорь Ирхин ◽  
Igor Irkhin

The article emphases that the current period of legal vacuum in the form of “freezing” the territorial claims of states in Antarctica, including the British Antarctic Territory, is not an unconditional guarantee means to prevent the international communication subjects’ claiming for the future sovereign and “quasi-sovereign” standing to the Antarctica and its regions with the formalization of the public authorities’ respective powers in the national legislation. The author also emphases on the relevance of improving the Antarctic’s international-legal regime. This includes the detail of unification and standardization of responsibility mechanisms for violation of the existing legal acts’ provisions that determines the procedure and conditions for international cooperation on this continent. It is proposed to consider the validity and appropriateness of the Antarctic Treaty 1959 regulations on consolidation opportunities of previously asserted rights of Contracting Parties or their claims to territorial sovereignty in Antarctica. The author believes that the rule of this legal act generates the problem of uncertainty of the States sovereign rights over the continent and its particular parts. The article also brings an argument that position on the lack of validity of the relations qualification between Britain and the British Antarctic Territory as a partnership and as the management of overseas territory are carried out directly and exclusively by the British authorities in the person of Commissioner, there is no “local” institutions of public authority and no permanent population. In addition, the category of the Kingdom’s sovereignty, which is the basic qualification under the partnership, excludes the independence of the Overseas Territories as it absorbs partnerships leveling its qualitative characteristics. The author analyzes features of the constitutional status of the Commissioner as a representative of the British Crown. It is necessary to bring the provisions of the Order of the British Antarctic Territory 1989 in line with the Antarctic Treaty 1959.


Author(s):  
Dariusz Szydłowski ◽  
Kamil Martyniak

The Police as the largest uniformed law enforcement agency in Poland (more than 100,000 functionaries) with strictly hierarchical command structure is capable of entering into cooperation with external entities including non-governmental organizations. NGOs are all entities which are not public administration organs or units and which operate on a non-profit basis. A characteristic feature of an NGO is the lack of links to the public authorities. In Poland the status of NGOs is regulated by the Public Benefit and Volunteer Work Act of 2003 which introduced an extended definition of non-governmental organizations as entities engaged in public interest and charitable activities (ngo.pl, 2018). The paper presents the subject matter related to the cooperation of the Polish Police with non-governmental organizations with respect to their statutory tasks, determines the place of NGOs in the security system and draws conclusions and recommendations regarding the cooperation.


Author(s):  
Julián Torrado Sancho

Los procesos de transformación en la Gestión Pública han actuado en las funciones y organización de la Administración, produciendo cambios que han afectado tanto a las relaciones entre el ámbito público y privado, en el seno de los poderes públicos y sus órganos administrativos, como entre los procedimientos técnicos y jurídicos que los conforman. Una revisión de estos fenómenos lleva a la necesidad de realizar un estudio más profundo y objetivo acerca del papel del marco jurídico público y, especialmente, el régimen jurídico administrativo, ante la necesidad de abrir nuevos enfoques y perspectivas sobre la situación del Estado de Derecho.The transformation processes in public management have acted on the functions and organization of the administration, producing changes that have affected both the relationships between the public and private, within public authorities and administrative bodies, and between technical and legal procedures that conform. A review of these phenomena leads to the need for a more thorough and objective study on the role of public legal framework, especially the administrative legal system, given the need to open up new approaches and perspectives on the status of the rule of law.


2011 ◽  
pp. 956-966
Author(s):  
Arla Juntunen

The high level objectives of public authorities are to create value at minimal cost, and achieve ongoing support and commitment from its funding authority. Similar to the private sector, today’s government agencies face a rapidly changing operating environment and many challenges. Where public organizations differ is that they need to manage this environment while answering to demands for increased service, reduced costs, fewer resources and at the same time increased efficiency and accountability. Public organization must cope with changing expectations of multiple contact groups, emerging regulation, changes in politics, decentralization of organization, and centralization of certain functions providing similar services, and growing demand for better accountability. The aim of public management is to create public value. Public sector managers create value through their organization’s performance and demonstrated accomplishments. The public value is difficult to define: it is something that exists within each community. It is created and affected by the citizens, businesses and organizations of that community (cf. also Moore, 1995). This increased interest to questions of value is partly due to the adoption of values and value-related concepts taken from business, like value creation and added value. It is argued that the public sector adopts business-like techniques to increase efficiency (Khademian, 1995; cf. Turban et al. 2007; Chen et al. 2005). In addition, there is a growing concern to the non-tangible, political, and ethical aspects of the public sector governance and actions (See Berg, 2001) Decision making that turns the resources in to public value is a daily challenge in the government (Khademian, 1999; Flynn, 2007) and not only because of the social or political factors. Most of decision problems are no longer well-structured problems that are easy to be solved by experience. Even problems that used to be fairly simple to define and solve are now much more complex because of the globalization of the economy, and rapid pace of changes in the technology and political and social environment. Therefore, modern decision makers often need to integrate quickly and reliably knowledge from different areas of data sources to use it in their decision making process. Moreover, the tools and applications developed for knowledge representations in key application areas are extremely diversified, therefore knowledge and data modeling and integration is important (See also the decision support systems (DSS) modeling methods and paradigms: Ruan et al., 2001; Carlsson & Fuller, 2002; Fink, 2002; Makowski & Wierzbicki, 2003). The application s of real-world problems and the abundance of different software tools allow to integrate several methods, specifications and analysis and to apply them to new, arising, complex problems.


R-Economy ◽  
2020 ◽  
pp. 251-260
Author(s):  
Alexey F. Pasynkov ◽  

Relevance. In recent years, the significance of financial flows in the public sector in territorial development in Russia has been growing. To be able to analyze all public sector revenues and expenditures at the regional level, it is necessary to develop financial balances that take into account all flows of financial resources. Research objective. The purpose of this study is to create financial balances of the "General Governance" sector by using the example of six regions in the Ural Federal District. Data and methods. The study is based on the theoretical framework of the System of National Accounts. The author proposes a methodological approach to the consolidation of official statistical reports from open sources in accordance with the classification of government revenues and expenditures in national accounting. Results. The proposed methodology for calculating the income and expenditures of all budgets in the region, including the volume of direct federal expenditures, is based on comparing the data on the sources of added value formation. A database on income and expenditures of the regions of the Ural Federal District for the period 2014-2018 was made and a matrix of financial balances of the "General Governance" sector by regions for 2017 was built. To this end, the structure and amount of public institutions financing costs were specified and donor and recipient regions of the Ural Federal District were identified. Conclusions. Financial resources of the public sector affect the economy of the regions of the Ural Federal District in several ways. The regions specializing on oil and gas production are net donors to the sector, the rest of the regions cannot provide for themselves and are more dependent on federal funds. The sector "General Governance" generates more than 10% of GRP of Chelyabinsk and Sverdlovsk regions and more than 20% of Kurgan region. The results can be used for planning and forecasting of socio-economic development of certain areas.


2018 ◽  
Vol 2 (3) ◽  
pp. 111
Author(s):  
Aswindar Adhi Gumilang ◽  
Tri Pitara Mahanggoro ◽  
Qurrotul Aini

The public demand for health service professionalism and transparent financial management made some Puskesmas in Semarang regency changed the status of public health center to BLUD. The implementation of Puskesmas BLUD and non-BLUD requires resources that it can work well in order to meet the expectations of the community. The aim of this study is to know the difference of work motivation and job satisfaction of employees in Puskesmas BLUD and non-BLUD. Method of this research is a comparative descriptive with a quantitative approach. The object of this research are work motivation and job satisfaction of employees in Puskesmas BLUD and non-BLUD Semarang regency. This Research showed that Sig value. (P-value) work motivation variable was 0.019 smaller than α value (0.05). It showed that there was a difference of work motivation of employees in Puskemas BLUD and non-BLUD. Sig value (P-value) variable of job satisfaction was 0.020 smaller than α value (0.05). It showed that there was a difference of job satisfaction of BLUD and non-BLUD. The average of non-BLUD employees motivation were 76.59 smaller than the average of BLUD employees were 78.25. The average of job satisfaction of BLUD employees were 129.20 bigger than the average of non-BLUD employee were 124.26. Job satisfaction of employees in Puskesmas BLUD was higher than non-BLUD employees.


2017 ◽  
Author(s):  
Daniel Benatov

Our conference is the first project of Student Science Association, which was restored in our University in 1998. The main peculiarity of the conference is the student organizing committee. The conference was attended by representatives of Russia, Belarus, Sweden, Poland, Bulgaria, Armenia, Azerbaijan, Czech Republic, Lithuania, Latvia, Georgia, Iran, not mentioning hundreds of Ukrainian participants. We’re happy with the fact that our conference allows students to discover new information, which they wouldn’t find in training courses manuals; contrariwise businesses and organizations can get direct access to young and qualified staff. We believe that events like our conference are useful for the young scientists and also for the public authorities and businesses. Conference "Ecology. Human. Society "is a part of feedback between universities and market participants. The conference has overgrown limits of being simple educational process element. Today, it is a serious recruiting resource for state institutions and businesses - an important part of a mutually beneficial dialogue.


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