Benchmarking the behaviour and characteristics of wine tourists in an emerging wine region

Exploratory research was undertaken to benchmark the profiles and preferences of regional wine tourists in Nova Scotia. This paper describes the consumer profiles of three wine tourist segments in the region: Wine Lovers; Wine Interested; and Curious Tourists. The data (n = 780) were collected over an eighteen-month period at wineries, winery events, farmers markets, and on the tour bus of a popular wine tour operator. Results provide evidence supporting the wine tourist typology found in the literature and give insights for tourism bodies as well as individual businesses

Financial constraints, R&D investment, and the value of cash

This paper investigates whether the relationship between financial constraints and the marginal value of corporate cash holdings varies across firms with and without R&D investment. We find that among firms with positive R&D investment the marginal value of cash is higher in financially constrained firms than unconstrained ones, whereas this difference is not significant among firms without R&D investment

Fifty shades of play: Monopoly[supercript TM] and the spirit of capitalism

While the recent trend towards the ‘gamification’ of business and organization is forging a new intersectionality between play and games with work and organization, play and games as a subject of research within the MOS literature is limited. While games, as a sub-domain of play, have been an area of study it is normatively approached from a narrow and instrumental perspective. This paper takes an historical look at the intersectionality of games and work from a historical and socio-cultural perspective. ANTi-History is first used to re-assemble a history of the board game Monopoly™. A mediological analysis is then used to investigate the material, ideational, and ideological elements of board games in general and to surface the relationship of Monopoly™ and its direct antecedents with work and organization in particular

Hop-portunity lost? Spetz Brewery considers a pale future

Small enterprises often struggle with determining the profitability of its product offerings. In some circumstances this may be complicated by the feelings / intuits of the founder of the business. Hop-portunity Lost? is a case study that examines challenges faced by Moncton, NB based Spetz Brewery and sister operation Winexpert, and seeks to provide opportunity to evaluate a business from a managerial accounting perspective to determine whether the business is profitable (and should continue) or unprofitable (and should be shut down)

How many days equal a year? A note on the mean-variance model

In portfolio management, the means and variances of stock returns are usually estimated on a daily basis and then converted to longer periods of time. This paper examines the issue of how to convert 1-day means for longer periods and investigates the impacts of this conversion on capital allocation decisions and portfolio performance evaluations

New Brunswick model of shared risk pension plan: human resource implications in an academic setting

The province of New Brunswick has introduced changes to the Pension Benefit Act that facilitates the conversion of Defined Benefit Plans to a shared Risk Plan. This paper highlights the implications of one of the key provisions, career average pension, for recruitment retention and other aspects of human resource management in a university setting

A novel adaptive boundary search algorithm for solving facility layout problems

An highly effective algorithm is presented to solve open space facilities layout planning problems involving modules with constant aspect ratios. This algorithmm is a novel combination of steepest descent and corner search. Layout solutions produced by the proposed algorithm for well-known test problems were found superior to the published layouts as well as the best layouts produced by commercial layout design software VIPPLANOPT

Ties that bind: an institutional isomorphic comparison of mandatory CSR reporting standards in the Canadian financial services industry

This empirical paper represents a novel study of a mandatory CSR reporting regime. Five Canadian financial institutions are compared in terms of their references to three voluntary reporting standards in their annual and CSR reports. Institutional isomorphism is used as our frame of reference to examine how CSR reporting varies across these firms. Implications arising from this study affect the future development of CSR standards, the practices of CSR managers, and advance theory for CSR researchers

Analyse des enjeux fiscaux

Les gouvernements fédéral et provinciaux font face à des dettes accumulées et des déficits importants et doivent tenter de rééquilibrer leurs budgets soit par une augmentation des revenus ou une diminution des dépenses. Dans ce travail, nous avons fais l’analyse de l’assiette fiscale de la province du Nouveau-Brunswick pour identifier les enjeux fiscaux et mieux comprendre les contraintes au redressement des finances publiques