In the article the opportunities and problems of development of the modernized tourist-recreational complex of Sochi in this period of crisis in the Russian economy are considered. The author offers ...an effective mechanism for creating and providing a comprehensive tourism product, based on close interaction between hospitality industry and other service industries of tourism destination, which corresponds to the current market needs and will contribute to the intensification of development of tourist-recreational complex of Sochi.
Personal values are seen as a higher level of attitudes and they reflect the general view on life and the world, dispositions aimed for achieving goals that are desirable and valuable for human- ...universal values in the structure of human personality that it strongly and permanently run on certain activities. It is found that ethical behavior have long been associated with personal values and that personal values in personal value systems of universalism, benevolence, tradition, conformism, security and independence are positively and significantly correlated with ethical behaviour, whereas universal values in personal value systems of power, achievement, hedonism and incentive are negatively and significantly correlated with ethical behaviour. This study presents the results of empirical research on personal value systems and ethical / unethical behavior among hotel strategic managers in large hotel companies in Croatia.
Financing behaviors of hotel companies (Shawn) Jang, SooCheong; (Hugo) Tang, Chun-Hung; Chen, Ming-Hsiang
International journal of hospitality management,
09/2008, Letnik:
27, Številka:
3
Journal Article
Recenzirano
To understand financing behaviors in the hotel industry, this study used canonical correlation analyses by examining the interrelationships between cross-balance-sheet accounts of hotel companies. ...The study confirmed that hotel companies followed the four common practices about the cross-balance-sheet interdependencies identified in the other industries. This study also discovered a few unique financing features of the hotel industry: (1) maturity mismatching between property, plant, and equipment (PPE) and short-term liabilities; (2) adjusting the funding sources of inventories according to the internal and external environments; and (3) high dependency of operating assets on stockholder's equity. This study also explains different financing features across three periods during 1990–2004. The findings are expected to contribute to developing knowledge about the financing behaviors of hotel companies as related to their asset structures.
Bu çalışmada, Türkiye’deki otel işletmelerinin web siteleri üzerinden potansiyel çalışanları etkilemek amacıyla ne tür izlenim yönetimi taktiklerine başvurduklarının belirlenmesi amaçlanmıştır. Bu ...kapsamda, öncelikle 1751 turizm işletme belgeli otelin web sitesinin ön incelemesi yapılmış; insan kaynakları veya kariyer sayfası bulunan 453 otel web sitesi asıl inceleme için seçilmiştir. Web sitesi incelemeleri; otel işletmelerinin kategoriler çerçevesinde daha çok proaktif bir şekilde, içsel bilgilerle ve işveren markalama yoluyla potansiyel çalışanlara ulaştıklarını göstermiştir. Ayrıca, uygulamaların çoğunlukla aydınlatıcı tekniklerle; detaylara yer vermeden, genel açıklamalar ve görsellerle gerçekleştirildiği de görülmüştür. Taktikler itibariyle bakıldığında ise otellerin “lokasyonu iyi”, “büyük”, “kolay erişilebilir”, “ulusal-uluslararası standartlara uyan”, “sosyal sorumluluk sahibi”, “örnek işletme”, “terfi olanakları sunan” ve “fiziksel çalışma ortamı iyi” gibi izlenimleri potansiyel çalışanları etkilemek amacıyla kullandıkları belirlenmiştir. Ayrıca, uluslararası zincir otellerin, beş yıldızlı otellerin ve yıl boyu faaliyette bulunan otellerin diğer otel tiplerine göre potansiyel çalışanlara yönelik taktikleri daha sık kullandıkları da görülmüştür.
This study developed and tested a progressive five-level e-Relationship marketing (e-RM) model. The authors examined e-RM web features of the top 127 hotel companies. The results indicate that the ...hotel companies in the study did not extensively utilize higher-level (Accountable, Proactive, and Partnership) e-RM features on their websites although they employed many lower-level (Basic and Reactive) features. The study also reveals that the extent to which a hotel company employed e-RM website features was positively associated with the size of the hotel company but negatively associated with the number of brands held by the company. This article provides an in-depth e-RM literature review and discusses practical marketing implications as well.
This study examines international diversification and financial leverage in a simultaneous equations model to understand how they affect profitability after accounting for the endogeneity between ...strategic and financial decisions. An analysis of hotel companies showed an inverted U-shaped relationship between financial leverage and profitability, implying an optimal leverage pattern for maximum profitability. The study also found that international diversification significantly, but only indirectly, influences the profitability of hotel firms through the moderating role of leverage. This indicates that financial leverage is more closely related to profitability than international diversification. However, the results also suggest that the effect of international diversification still needs to be considered when making financial decisions.
This paper stems from another study about the evolution of the curricula in the discipline of Information Systems and IT in the Spanish business sector, "Curricula in IS/IT in Spanish companies: ...Longitudinal study (2001-2011)" (Infante-Moro et al., 2015a). Therefore, it is intended to place the development of this curricula belonging to Spanish hotel companies in a comparative frame to the Spanish business sector in general, defining the importance of this discipline and curricula development in these ones, and framing it in the operation of these companies through the tools used and their functions within them; in order that future workers are trained in the skills demanded by these companies.The research has been conducted through a survey to 62 companies, and with a conclusion: the extent of knowledge in IS/IT is similar for future workers in both sectors, but there has been a change in the perception of these IS / IT by the hotel sector in this decade.
Este articulo surge de otro estudio realizado sobre la evolución de la currícula en la disciplina de los Sistemas de Información e Informática en el sector empresarial español, “Currícula en SI/TI en las empresas españolas: Estudio longitudinal (2001-2011)” (Infante-Moro et al., 2015a). Por tal motivo, se pretende situar la evolución de dicha currícula perteneciente a las empresas hoteleras españolas en un marco comparativo al sector empresarial español en general, definiendo la importancia de esta disciplina y su evolución curricular en éstas, y encuadrándola en el funcionamiento de estas empresas a través de las herramientas utilizadas y sus funciones dentro de las mismas; con el fin de que los futuros trabajadores estén formados en las habilidades demandadas por dichas empresas.La investigación ha sido realizada a través de encuesta a 62 empresas, y con una conclusión: el grado de conocimientos en SI/TI es similar para futuros trabajadores en ambos sectores, pero se ha producido un cambio en la percepción de estos SI/TI por parte del sector hotelero en esta década.
Various conducted studies incorporate the effect taxation has on company's financial policy, in particular in terms of the effect that corporate profit tax has on capital structure. This paper ...focuses on the effect the overall tax burden has on capital structure (sources of funding) of Croatian hotel companies, due to the fact that tourism as an economy branch has great impact on total Croatian GDP. Total tax burden encompasses corporate profit tax and income tax of hotel companies. In the narrow context, the problem also refers to adjustments, in terms of preferences for capital budgeting methods (new way of capital funding, corporate management, profit payment policy and bank - company relations), as well as to solvency and capital structures which banks require, as parts of contemporary concepts and views on corporate finances. The broader context, apart from GDP growth and rational planning of budget by the current government, refers to financial and market friction. Adaptive neuro-fuzzy inference system (ANFIS), as a type of neuro network based on Takagi-Sugeno fuzzy inference system, has been used in this research as an analysis tool to observe the relations, i.e. impacts, rather than as a universal estimator or optimizor.
This study presents an inquiry on the historical evolution of the uniforming movement in cost accounting and its current position in the lodging sector. Its paramount objective is 'to learn from the ...past' and, at the same time, to pose a question of future: where are aiming the current techniques of cost management in the lodging industry to? A specific purpose of this inquiry was fixed, on the base of a necessary retrospective look, in outlining and analyzing the actual accounting informative needs of today's hotel complexes, considering the two main directions that hotel accounting has taken throughout its (long) history in search of uniformity. A uniform purpose that, from 1926 on, the successive versions of the USAH Uniform System of Accounts for Hotels has being pursuing (an acronym modified in 1996 as USALI -Uniform System of Accounts for Lodging Industries).
Este trabajo tiene por objeto efectuar una indagación sobre la evolución histórica del movimiento uniformizador en contabilidad de costes y su posición actual en el sector del alojamiento. El objeto primordial es 'aprender del pasado', al tiempo que se plantea una cuestión de futuro: ¿hacia dónde deben apuntar las actuales propuestas de gestión de costes en la industria hotelera? El objetivo concreto de este trabajo se fija, sobre la base de una necesaria mirada retrospectiva, en perfilar y analizar cuáles son en la actualidad las necesidades informativo-contables de los actuales complejos hoteleros hispanos, a la luz de los dos grandes objetivos perseguidos por el pensamiento contable a lo largo de su (ancha) historia en busca de la uniformidad. Una uniformidad que desde 1926 han venido persiguiendo las sucesivas versiones del USAH o el acrónimo actualmente convertido en USALI, Uniform System of Accounts for Lodging Industries.
Aquest treball té per objecte efectuar una indagació sobre l'evolució històrica del moviment uniformitzador en comptabilitat de costos i la seva posició actual en el sector de l'allotjament. L'objecte primordial és 'aprendre del passat', alhora que es planteja una qüestió de futur: cap a on han d'apuntar les actuals propostes de gestió de costos en la indústria hotelera? L'objectiu concret d'aquest treball es fixa, sobre la base d'una necessària mirada retrospectiva, en perfilar i analitzar quines són en l'actualitat les necessitats informatiu-comptables dels actuals complexos hotelers hispans, a la llum dels dos grans objectius perseguits per el pensament comptable al llarg de la seva (ampla) història a la recerca de la uniformitat. Una uniformitat que des de 1926 han vingut perseguint les successives versions del USAH o l'acrònim actualment convertit en USALI, Uniform System of Accounts for Lodging Industries.
Para identificar una demanda potencial de huevos de codorniz en los hoteles de Guayaquil, se realizó un estudio cuantitativo utilizando la metodología de la encuesta. La muestra obtenida fue de 40 ...personas, de una base de datos de 250 hoteles. Se realizaron pruebas de hipótesis de proporciones sobre diversas variables de interés como el precio y la cantidad demandada, entre otras, con el fin de comprobar la sospecha de que debía existir una alta demanda de huevos de codorniz prelaborados si el producto se ofertara en los hoteles. Se obtuvieron gráficas y tablas de frecuencias, una matriz de correlación, un modelo de regresión para obtener la cantidad diaria de consumo y, por último, se realizó una evaluación del modelo que permitió determinar una demanda diaria insatisfecha en los hoteles de 3 584, equivalente a 107 520 huevos de codorniz cocidos y pelados mensuales, cifra que se vuelve atractiva para el sector coturnicultor.
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