Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Business
Bridging The Gap Between Academics And Industry, Colm O'Kane
Bridging The Gap Between Academics And Industry, Colm O'Kane
Conference papers
The benefits of close collaboration with industry for undergraduate design students have been repeatedly emphasised in the literature. This paper describes the operation of a design competition as a collaborative project between the DIT School of Manufacturing and Design Engineering and an external company. Small groups of design students were set a design brief and guided through the year by company representatives and by their academic supervisors. Along with giving an example of problem-based learning and showing how academic projects can remain relevant to the commercial design field, this paper gives an example of what approaches can be taken to …
Tourism: A Soft Touch For Increased Taxation, Frank Mcmahon
Tourism: A Soft Touch For Increased Taxation, Frank Mcmahon
Conference papers
This paper reviews the changes which are taking place internationally in the taxation of the tourism industry and the reasons why tourism is especially susceptible to increased taxation. It compares VAT rates in European countries and assesses the relationship between those rates and increases in international tourism receipts, concluding that there is not the direct, negative relationship which hotel associations frequently cited in their submissions to government. The canons of taxation, first devised by Adam Smith are applied to current tourism taxation: some distortions caused by taxation are identified. Finally, some topical taxation controversies are outlines, examples of positive taxation …