EDITORIAL Janković, Sandra; Perić, Marko
Tourism and hospitality management,
07/2023, Volume:
29, Issue:
3
Journal Article
Peer reviewed
Open access
The diversity of authors from different countries lias contributed to a rich collection of research articles covering various tourism and hospitality management topics: dark tourism, food tourism, ...virtual tourism, sun and beach tourism, destination image, destination brand equity, medical iinage,job crafting, and restaurant business. The fourth paper, entitled Applying the Principles of Separation in Development of the Restaurant Business provides insight into the propositions that are a necessary condition for studying the possibility of applying separation principles to solve a problem. Sutanto, R. and Antonio, F. indicate that food quality, nostalgia, convenience orientation, health involvement, luxury involvement, and staff service are positively related to traditional Chinese food involvement and that traditional Chinese food involvement itself lias a significant influence on revisit intention and positive e-WOM.
EDITORIAL Janković, Sandra; Perić, Marko
Tourism and hospitality management,
05/2023, Volume:
29, Issue:
2
Journal Article
Peer reviewed
Open access
The diverse authors from different countries have contributed to a rich collection of research articles dealing with various aspects of tourism and hospitality management: human resources, social ...media, food heritage, tourism business growth, employee experience, revenue management, revisit intention, souvenirs in tourism studies, guest experience, information technology, chain or independent hotels, and overtourism. The results of SEM show that all variables of TPB (attitude, subjective norm, and perceived behavioural control together with trust) are positively associated with the behavioural intention of employees in T&H industry towards the use of information technology and the model has better predictive power. ...the second issue of Tourism and Hospitality Management is a diverse and innovative collection of studies that help fill knowledge gaps in the field.
EDITORIAL Dear colleagues and friends, We are proud of 26 successful years behind us. Since 1995, the Tourism and Hospitality Management (THM) journal has aimed to promote and enhance research in all ...areas of tourism and hospitality. The term co-occurrence map based on the titles of the papers shows the most studied research topics. Since the journal "Tourism and Hospitality Management" has a wide coverage, the topics found are not surprising. ...we would like to thank all the authors as well as the readers, as you are the main reason why the journal exists.
Studies show an increasing importance of intangible assets (hereinafter IA) and a positive relationship between IA and company performance. The purpose of this paper is to analyse the importance of ...IA for Croatian and Slovene hotel companies and to find out whether companies with a higher share of intangibles are also more profitable. The analysis is based on publicly available financial statements for the five-year period, from 2011 to 2015. The results show that the average share of IA presented in the balance sheets of the analysed hotel companies is low in both countries. Moreover, we could not find a statistically significant relationship between the share of IA and the selected financial performance indicators. The results of our study show that despite the emphasised importance of IA in literature, the publicly available financial data of the selected hotel companies provides very limited information on IA for external stakeholders.
Čimbenici izvještavanja o okolišu Krivačić, Dubravka; Janković, Sandra
Ekonomski pregled,
01/2020, Volume:
71, Issue:
4
Journal Article, Magazine Article, Web Resource
Open access
Izvještavanjem o okolišu poslovni sustavi informiranju dionike o svojoj odgovornosti za okoliš, čime osiguravaju transparentnost poslovanja te stvaraju ugled odgovornih poslovnih partnera koji ...doprinose zaštiti okoliša i kvaliteti života u lokalnoj zajednici. Pretpostavka izvještavanja o okolišu je uspostava sustava zaštite okoliša te ustrojavanje računovodstva okoliša odnosno praćenja i mjerenja elemenata izvještaja o okolišu. Svrha ovog istraživanja je odrediti utjecaj određenih čimbenika na razinu, odnosno stupanj izvještavanja informacija o okolišu kod poslovnih sustava u Hrvatskoj. U skladu s prethodnim istraživanjima, odabrani su ključni čimbenici čiji se potencijalni utjecaj testira na razinu izvještavanja o okolišu kroz pet formiranih hipoteza, uz pomoć regresijskog modela. U hipotezama je kao zavisna varijabla definiran stupanj razvijenosti izvještavanja o okolišu, dok su kao nezavisne varijable, odnosno čimbenici utjecaja na zavisnu varijablu definirani: stupanj razvijenosti upravljanja okolišem, veličina, djelatnost i oblik vlasništva poslovnog sustava te posjedovanje međunarodno priznatog certifikata sustava upravljanja okolišem. Istraživanje je provedeno na uzorku od 164 poslovna sustava različitih djelatnosti. Rezultati istraživanja pokazuju da 45% poslovnih sustava objavljuje informacije o okolišu. Osim toga, potvrđeno je da je stupanj razvijenosti izvještavanja o okolišu pozitivno te statistički značajno povezan sa stupnjem razvijenosti upravljanja okolišem. S druge strane, nije utvrđena statistički značajna povezanost veličine poslovnog sustava, djelatnosti, oblika vlasništva te posjedovanja certifikata sustava upravljanja okolišem.
Environmental responsibility, embedded into environmental management system, is an important element of business sustainability, while environmental accounting and environmental reporting are indispensable management instruments. Implementation of environmental management systems sets the basis for the development of environmental accounting and integrated environmental reporting, respectively the inclusion of environmental issues in finding the new methods of achieving environmental effectiveness, competitiveness and long-term business sustainability. Decision on reporting the environmental information is usually associated with the managerial attitudes and expectations. The purpose of this research is to determine the factors associated with the level of development of environmental reporting in Croatian companies. In accordance with the results from previous research, the key impact factors have been selected. For this purpose, five main hypotheses have been developed and tested using regression model. The level of environmental reporting has been taken as depended variable, and level of development of environmental management system, size, type of industry, form of ownership and environmental management system certification as independent variables. The research has been done on a sample of 164 companies from different types of industry. The result shows that 45% of the sample disclosed environmental information. Furthermore, it has been found that the level of environmental reporting is positively and significantly associated with the level of development of environmental management system. There is no statistically significant relationship between size, industry, ownership and environmental certification.
Objectives
Supersaturating formulations hold great promise for delivery of poorly soluble active pharmaceutical ingredients (APIs). To profit from supersaturating formulations, precipitation is ...hindered with precipitation inhibitors (PIs), maintaining drug concentrations for as long as possible. This review provides a brief overview of supersaturation and precipitation, focusing on precipitation inhibition. Trial‐and‐error PI selection will be examined alongside established PI screening techniques. Primarily, however, this review will focus on recent advances that utilise advanced analytical techniques to increase mechanistic understanding of PI action and systematic PI selection.
Key findings
Advances in mechanistic understanding have been made possible by the use of analytical tools such as spectroscopy, microscopy and mathematical and molecular modelling, which have been reviewed herein. Using these techniques, PI selection can be guided by molecular rationale. However, more work is required to see widespread application of such an approach for PI selection.
Summary
Precipitation inhibitors are becoming increasingly important in enabling formulations. Trial‐and‐error approaches have seen success thus far. However, it is essential to learn more about the mode of action of PIs if the most optimal formulations are to be realised. Robust analytical tools, and the knowledge of where and how they can be applied, will be essential in this endeavour.
...the application of the concept of quality cost accounting will significantly contribute to the improvement of accounting information as a basis for business decision-making. ...business process ...quality and overall efficiency are increased. ...this study explores the methodological basis and relevant theoretical insights and factors of quality cost management to determine the impact of quality cost accounting on improving the business processes of hotel companies. Furthermore, hotel companies were not willing to provide internal financial information (because of professional secrecy), hence it was not possible to analyse the behaviour and interrelation of certain categories of hotel quality costs. ...the following are recommended for further research: 1) to examine the interrelation and behaviour of individual cost components related to quality in different hotel segments, 2) to measure the impact of quality cost components on hotel financial performance, such as RevPAR, TRevPAR and GOP per available room, and 3) to explore the impact of hotel staff quality costs on hotel performance (given that human resources are a key factor in achieving competitive advantages in the hotel business). Costs that can be linked to hotel quality costs for individual segments (such as accommodation, food and beverage, and wellness) were derived from the available information about quality costs. ...this study contributes to economic science by suggesting the implementation of quality cost accounting methods and techniques to enhance the quality of accounting information as a basis for making effective business decisions.
EDITORIAL Jurdana, Dora Smolčić; Janković, Sandra
Tourism and hospitality management,
05/2020, Volume:
26, Issue:
1
Journal Article
Peer reviewed
Open access
Authors of the Examining the pulse of the tourism industry in the Asia-pacific region: a systematic review of social media study found that the usage of social media for tourism marketing purposes is ...strongly correlated to the tourism industry in many countries of the APAC region. House price, net financial asset and stock option causality results essentially showed unidirectional causality that runs from that form of wealth to tourism departures in the case of Belgium, Germany, Spain, France, Slovenia and the UK, thus providing extensive support for the wealth effect-tourism link in certain countries. ...we would like to express special thanks to all authors for their fine contributions to this issue and to all reviewers for their invaluable insights, suggestions and comments that significantly enhanced the quality of the papers.
Literatura iz područja upravljanja prihodima u hotelijerstvu ukazuje na potrebu praćenja cijena konkurenata. Kako bi hoteli ostali konkurentni te ostvarili većeprihode po sobi, potrebno je redovito ...uzimati u obzir cijene glavnih konkurenata. Ovo istraživanje utvrđuje upravo odnos između cjenovne strategije i ostvarene pozicije hotela u njegovu kompetitivnom setu, mjerena relativno ostvarenom iskorištenosti kapaciteta i prihodom smještaja po raspoloživoj sobi. Cilj je istraživanja utvrditi mogućnosti konkurentskog formiranja cijena u hrvatskom hotelijerstvu te istražiti u kojoj mjeri ono utječe na ostvarene prihode hotela, utvrđujući doprinosi li povećanje ili smanjenje cijena u odnosu na konkurente rastu prihoda smještaja po raspoloživoj sobi (RevPAR-a). Istraživanje je provedeno upetogodišnjem razdoblju (2014. – 2018.), a podaci su preuzeti iz baze podataka Benchmarking hrvatskog hotelijerstva. Po uzoru na prethodna istraživanja (Enz, Canina & van der Rest, 2015), u analizi se primjenjuju metode pokazatelja tržišnog udjela te panel analiza podataka. Dobiveni rezultati naglašavaju značenjecjenovnog pozicioniranja u odnosu na konkurente te njihov potencijalni utjecaj na ostvareni rezultat. Istraživanje pokazuje da hoteli s višim cijenama u odnosu na svoj kompetitivni set ostvaruju nižu razinu iskorištenosti, ali istovremeno viši RevPAR te ukazuje na važnost strateškog cjenovnog pozicioniranja i primjene kompetitivnog formiranja cijena kao važnog instrumenta discipline upravljanja prihodima.