Surfing the Creative Wave

Creative tourism experiences constitute clear examples of the experience economy principles. They address new tourists' necessities. They can activate tangible and intangible resources, contribute to the development of local skills while offering the chance to engage with the overall social agents of the tourism system addressing key tourism challenges of the 21st century. Over the past few years, surf tourism has aroused the interest of many people, and surf tourists are increasingly more experienced, demanding and seeking a wide range of engaging experiences. To connect surf tourism to creative tourism, the authors developed a model focused on a creative surf experience. The chapter presents several contributions to the development of creative experiences of surf tourism where surf destinations can focus on and develop a greater audience that searches for such experiences.

CONCEPTUAL PRINCIPLES OF LEARNING ORGANIZATION

The main purpose of this study is to present conceptual principles of the learning organisation as a modern form of functioning of contemporary organisations and enterprises and the awareness of the dominant role of intangible resources. The most important factor that protects organizations from solidifying is knowledge. In an organization, knowledge is produced by people and these people learn. However, learning alone is not sufficient for the success of the organization. For a lasting and sustainable process, organizational learning is required. Knowledge, on the other hand, is inextricably linked to human capital, which is now the most valuable resource of the new forms of organisation.

Value Co-creation in Non-profit Accommodation Platforms

Value co-creation, in the sharing accommodation sector, has been extensively analyzed but mainly with Airbnb as a reference and focusing mostly on guests’ perceptions. The aim of this study is to analyze the value co-created for users (guests and hosts) in the non-profit sharing accommodation platforms Couchsurfing and HomeExchange. This study also aims to analyze whether the co-created value of these platforms differs from that of for-profit platforms, along with how the outcomes, resources, and practices of the value co-creation process can help create wellbeing for individuals involved in the accommodation experience. Given that most of the existing literature on value co-creation in sharing accommodation platforms is based on Airbnb and guest perspectives, this study is a pioneer in analyzing how guests and hosts co-create value in the context of non-profit accommodation platforms using online travel reviews (OTRs) from non-profit platforms, and how the co-created value contributes to the wellbeing of the individuals involved. Results show that a set of tangible and intangible resources, such as the home and its amenities, helps users on non-profit platforms co-create value and that interaction and social practices between guests and hosts help co-create value for both groups. This implies that non-profit accommodation platforms may contribute more to the social dimensions of wellbeing of their users than for-profit platforms such as Airbnb where the host is typically absent from the experience. In addition, this study demonstrates that the co-created value in non-profit platforms depends on the modus operandi of each platform. On Couchsurfing, guests and hosts co-create more value from their social practices, and on HomeExchange, value co-creation depends more on tangible and intangible resources.

The Differential Impact of Intrafirm Collaboration and Technological Network Centrality on Employees’ Likelihood of Leaving the Firm

How does an employee’s centrality in intrafirm research and development activities affect the employee’s propensity for outward mobility? Does this proclivity vary by the type of employment the employee seeks: moving to other firms versus founding a new venture? We maintain that, to answer these questions, we must distinguish between an employee’s centrality in the intrafirm collaboration network and the employee’s centrality in the intrafirm technological recombination network. We utilize the curricula vitae and patent data of corporate inventors at a leading semiconductor company between 1993 and 2012 to test our hypotheses. Contrary to prevailing views, our competing risk model indicates that corporate inventors who are central in the intrafirm collaboration and technological network and, thus, have the most opportunities are less likely to leave the current employer. However, when considering external employment opportunities, their preferences vary. Collaboration-central individuals are more likely to start a new venture than to move to another employer. Their skill in developing interpersonal relationships enables them to attract the tangible and intangible resources needed in a new firm. In contrast, inventors whose technological expertise is central to the firm’s technology recombination network are more likely to move to another employer than to start a new venture. In an established firm, they can leverage their technological know-how using the resources that a new venture would lack. Our theory highlights the trade-offs in employees’ attempts to take advantage of their internal and external value based on their position within the firm’s collaboration and technological networks.

Relationships between Socioeconomic Indicators and Motor Performance of Schoolchildren in Slovakia

Physical inactivity is currently a significant problem in Western societies. Among the many factors that affect the amount of physical activity in children, socioeconomic status, the type of school, and the area where they live can play a major role in physical development. A total of 31,620 children (6.3 ± 0.53 years; 15,726 boys; 15,893 girls), representing 55.6 % of the entire Slovak population of first graders, participated in eight motor performance (MP) tests, the results of which were correlated with somatic parameters (body height, body weight, and body mass index (BMI)) and socioeconomic indicators (SEIs) within the children’s respective territorial regions. The largest correlations were observed between MP and unemployment rate (r = −0.802) and between MP and economically active population with primary education (r = −0.807). Other correlations between MP and SEIs were also found at the level of self-governing regions (r = 0.995) and districts (r = 0.551). SEIs and MP were strongly correlated, indicating that children who grow up in better socioeconomic environments display greater MP. Therefore, national and local governments should provide tangible and intangible resources to enable the proper development of children’s MP {XE “Rodina”}.

Features of the development of the automotive market as the basis of strategies for the transformation of intangible resources of companies

The dynamics of the passenger car market in the Russian Federation is expected to be sinusoidal in 2020, taking into account the fall in sales in the spring and the manifestation of deferred demand in the summer and autumn. After a period of global self-isolation and the abolition of quarantine measures, sales began to level out gradually based on the satisfaction of deferred demand, including due to government support measures. But the recovery process is very unstable. The driver of growth in post-pandemic sales indicators, as well as indicators of the effectiveness of commercial activities, is the management of intangible resources, taking into account their availability, possibility of use, legal and technical protection. Automotive companies are working out new development strategies based on the use of machine learning and artificial intelligence, which form a special layer of intangible resources. Transformation of the structure of intangible resources becomes obvious and deserves deep research.

The Double Irish and Dutch Sandwich tax strategies: Could a general anti-avoidance rule counteract the problems caused by the utilisation of these structures?

<p>This paper analyses the Double Irish and Dutch Sandwich tax structures used by large multinational enterprises. These structures enable companies to shift significant profits to offshore tax havens through the use of wholly owned subsidiaries in Ireland and the Netherlands. Application of the New Zealand General Anti-Avoidance rule in s BG 1 of the Income Tax Act 2007 reveals that any attempt to counteract these structures would be highly fact dependent. The paper concludes that it would be possible to apply the rule, but that there would be practical difficulties in relation to enforceability of the Commissioner’s ruling. A similar result was reached when applying the United States General Anti-Avoidance rule. The attempted application of the General Anti-Avoidance rules reveals a fundamental flaw in the income tax system. That is, the inability of the current system to regulate and control intangible resources and technology based transactions.</p>

The Double Irish and Dutch Sandwich tax strategies: Could a general anti-avoidance rule counteract the problems caused by the utilisation of these structures?

<p>This paper analyses the Double Irish and Dutch Sandwich tax structures used by large multinational enterprises. These structures enable companies to shift significant profits to offshore tax havens through the use of wholly owned subsidiaries in Ireland and the Netherlands. Application of the New Zealand General Anti-Avoidance rule in s BG 1 of the Income Tax Act 2007 reveals that any attempt to counteract these structures would be highly fact dependent. The paper concludes that it would be possible to apply the rule, but that there would be practical difficulties in relation to enforceability of the Commissioner’s ruling. A similar result was reached when applying the United States General Anti-Avoidance rule. The attempted application of the General Anti-Avoidance rules reveals a fundamental flaw in the income tax system. That is, the inability of the current system to regulate and control intangible resources and technology based transactions.</p>

IMPACTO DOS INVESTIMENTOS EM RECURSOS INTANGÍVEIS NO DESEMPENHO ORGANIZACIONAL

In this research, we explored the relationship between investments in intangible resources and the performance of publicly traded banks. We applied a quantitative approach, based on hand-collected public data from banks’ financial statements of investments on intangible resources, combined with a history of trading and accounting values, covering the period from 2008 to 2015. The results suggest that investments in intangible resources provide superior performance. The banking sector is not particularly sensitive to investments on Human Intangible Resources (HR) and Relation Intangible Resources (RR), but respond in an economically significant way to investments on Structural or Organizational Intangible Resources (SR).