This empirical research deepens current knowledge of tourism destination image by conceptualization of image of sun, sand, and see (3S) tourism and investigates its impact on tourist attitude toward 3S tourism. This research project also examines the impact of attitudes toward 3S tourism on visit intentions and word-of-mouth intentions as two behavioral outcomes. The study focuses on the mental representations of 3S tourism by tourists, where tourism products and experiences dominate the formation toward the whole destination.Destination image (mental representation of destinations) can be defined, operationalized, and measured in a variety of ways; this study investigates the image and attitudes held by tourists toward 3S tourism in Cyprus, along with desired behavioral responses. 410 survey questionnaires were administered to tourists during the summer of 2017. The results revealed that image of 3S tourism had a positive impact on tourist attitudes. Visit intentions and wordof-mouth intentions were enhanced by improving tourists' attitudes toward 3S tourism.

Purpose -This paper examines how differently output and input tariffs affect domestic employment across industrial characteristics of comparative advantage such as labor quality and capital intensity. Design/methodology -The paper focuses on 453 Korean industries from 2007 to 2014 because Korea is a typical example of a natural resource-scarce open economy and experienced the transition of the export pattern from labor intensity to technology intensity during this period. Findings -The results show that input tariff reduction stimulated total employment, focusing on the early 2010s, while the effects of output tariff reduction were statistically insignificant in general. However, the stimulation effects of output tariff reduction on employment were found in comparative advantage industries with greater labor quality and capital intensity. As for input tariff reduction, its stimulation effects on employment were more prominent in comparative disadvantage industries with lower labor quality and capital intensity. Originality/value -These results provide significant implications for natural resource-scarce open economies which are experiencing the transition of the export pattern from labor intensity to technology intensity and the unequal distribution of income after trade liberalization: imported intermediate inputs has become increasing important, leading to trade effects on employment and alleviation of income inequality.

This paper investigates the intentions of tourists to purchase climate insurance as part of their holiday packages. A research model, based on Bagozzi's reformulation of attitude theory (BRAT) designed to examine the relationships between climate expectation-disconfirmation and the behavioral intentions of tourists in purchasing tourism climate insurance, with destination loyalty as an outcome. The model hypothesizes and tests whether expectation-disconfirmation can be resolved by insuring the product-climate. A structural equation modeling (SEM) is utilized. The results reveal that the expectation-disconfirmation of tourists in relation to climate is positively associated with their intentions to purchase insurance and negatively affects loyalty.

This study applies tax planning theory to develop a seasonal tax strategy as an alternative to a fixed tax rate for shared lodging platforms such as Airbnb, to increase hosts’ revenue and to address seasonality in tourism. The annual revenue of the various types of accommodation is used to calculate a seasonality index by the moving average method, which is incorporated as a corrected coefficient in a seasonal tax formula. The sample includes data from 1258 active Airbnb listings in Boston, Massachusetts. Using a mean comparison test, this study reveals that the application of a seasonal tax strategy significantly increases the revenue of Airbnb hosts compared to a fixed tax rate system. Drawing on the flexibility tenet of tax planning theory, policymakers can use the proposed seasonal tax strategy as an instrument to revisit the taxation system for sharing economy businesses based on changes to the socio-economic, environmental and political conditions. Implications for all stakeholders are discussed.

The present study evaluates a carbon sequestration project for the three plant species in arid and semiarid regions of Iran. Results show that Haloxylon performed appropriately in the carbon sequestration process during the 6 years of the International Carbon Sequestration Project (ICSP). In addition to a high degree of carbon dioxide sequestration, Haloxylon shows high compatibility with severe environmental conditions and low maintenance costs. Financial and economic analysis demonstrated that the ICSP was justified from an economic perspective. The financial assessment showed that net present value (NPV) (US$1,098,022.70), internal rate of return (IRR) (21.53%), and payback period (6 years) were in an acceptable range. The results of the economic analysis suggested an NPV of US$4,407,805.15 and an IRR of 50.63%. Therefore, results of this study suggest that there are sufficient incentives for investors to participate in such kind of Clean Development Mechanism (CDM) projects.

No abstract