Business Commons^™

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 …

February 1999, Inland Empire Business Journal

Inland Empire Business Journal

DEPARTMENTS AND COLUMNS

AT DEADLINE ............................................................................................ .3

EDITORIAL…COMMENTARY .................................................................. 6

CLOSE UP: NELL SOTO ........................................................................... 7

PRO/CON ..................................................................................................... 8

CORPORATE PROFILE: AVERBECK INSURANCE.. ......................... 9

COMPUTERS/SOFTWARE ..................................................................... 10

GETTING ORGANIZED .......................................................................... 11

THE EMPLOYERS GROUP ................................................................... 12

FACES IN BUSINESS ............................................................................... 13

CORNER ON THE MARKET ................................................................. 14

EXPORTING .............................................................................................. 15

LAW ............................................................................................................. 16

MANAGING ............................................................................................... 17

LIST: TOP COMMERCIAL CONTRACfORS ..................................... 35

DUFF & PHELPS, LLC STOCK SHEET ............................................... 38

UST: RESIDENTIAL REAL ESTATE BUILDERS ..................................... 40

LIST: ARCHITECTUAL ENGINEERING FIRMS ………………… 43 & 44

DESERT BUSINESS JOURNAL ............................................................. 45

EXECUTIVE OUT ......................................................................... 46

MANAGER'S BOOKSHELF .................... , .............................................. …

Consumer Decision Making As A Basis For Destination Selection: An Empirical Study Of German Tourists In Ireland, Ann Conway

Masters

The primary objective of this research was to explore the criteria that came into ply when a tourist judges one area over another. It examined the relative importance of tourist attributes in contributing to the attractiveness of a travel destination. This research is a study of over 1,000 German tourists to Ireland, having purchased and experienced the tourism product. Extensive review of consumer behaviour literature on theorists such as Schiffman and Kanuk (19940, Engel et al (1995), Lewis (1984 and 1987), Mowen (1995) and Loudon and Della Bitta (1993) laid a basis for research into tourism literature. This resulted in …

1999-02-00 Newsletter, Morehead State University. Board Of Regents.

Morehead State Board of Regents Agenda Books and Meeting Minutes

No abstract provided.

1999 February, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Morehead State University press releases for February of 1999.

Tourism And The Montana Resident, Kim Mcmahon, Norma P. Nickerson, J. Allen Ellard

Institute for Tourism and Recreation Research Publications

Statewide resident attitude results from the 1998 Community Tourism Assessment Program (CTAP) survey. Residents were surveyed to determine opinions toward tourism in Montana. Includes a discussion of priorities for bed tax funding as well as responses based on residents' community size.

Global Strategic Analysis: Framework And Approaches, Howard Thomas, Timothy Pollock, Philip Gorman

Research Collection Lee Kong Chian School Of Business

Geographic, economic, cognitive, and social forces can influence the ways in which the inimitable resources of firms and their competitors are defined and evaluated in a globally competitive environment. We trace how academic research on strategy has attempted to address how firms identify their core competencies and competitive resource advantages at both the firm and national level. We then discuss the ways in which managers can attempt to identify a competitive reference group as a benchmark for evaluating their company's relative strengths and weaknesses. Finally, we develop an integrated conceptual framework that can be used to inform managerial strategic analysis …

Transparency Of Ownership And Control In Germany, Marco Becht, Ekkehart Boehmer

Research Collection Lee Kong Chian School Of Business

We first analyze legal provisions relating to corporate transparency in Germany. We show that despite the new securities trading law (WpHG) of 1995, the practical efficacy of disclosure regulation is very low. On the one hand, the formation of business groups involving less regulated legal forms as intermediate layers can substantially reduce transparency. On the other hand, the implementation of the law is not practical and not very effective. We illustrate these arguments using several examples of WpHG filings. To illustrate the importance of transparency, we show next that German capital markets are dominated by few large firms accounting for …

Pyramid Schemes, Barbara Rowe

All Current Publications

No abstract provided.

Nsu Sports News - 1999-01-31 - Baseball - "Florida Southern Shuts Down Knights, 14-1", Nova Southeastern University

NSU Athletics Press Releases

No abstract provided.

Nsu Sports News - 1999-01-30 - Women's Basketball - "Gorostiaga Leads Flagler Past Knights, 60-54", Nova Southeastern University

NSU Athletics Press Releases

No abstract provided.

Nsu Sports News - 1999-01-30 - Men's Basketball - "Hernandez (22 Points) Leads Knights Past St. Thomas, 71-62", Nova Southeastern University

NSU Athletics Press Releases

No abstract provided.

The Super Bowl And Conspicuous Consumption, Richard C. Crepeau

On Sport and Society

ESPN is calling it their "blow out the budget coverage." FOX promises that this will be the biggest presentation ever with over seven hours of pre-game programming. A thirty-second advertising spot will cost a $1.6M which comes to a mere $53,333 per second and represents a 28% increase over last year's bargain rates.

Ua12/2/1 College Heights Herald, Vol. 74, No. 32, Wku Student Affairs

WKU Administration Documents

WKU campus newspaper reporting campus, athletic and Bowling Green, Kentucky news.

• Clark, Ryan. Plan Proposed for Student Fee Hike – Regents, Facilities Management, Housing & Residence Life
• Harper, Molly. Alcohol Often Involved in Unwanted Sex
• Hutchins, Chris. Racism 101 Author to Speak Monday – Nikki Giovanni
• Karen, Mattias. Regents to Consider Post-Tenure Review Plan – Faculty
• Long, Brittany. Art Exhibit Showcases Faculty Talent
• Black History More Than Monthlong Pursuit
• Tabor, Chris. Editorial Cartoon Black History Month Flag
• Tran, Linh. Dorm Policies Puzzling – Housing & Residence Life
• Kitchel, Britney. Team Deserves Praise – Equestrian Team
• Name a Civil Rights Figure …

Nsu Sports News - 1999-01-26 - Women's Basketball - "Turczynski Leads Knights Past Pbac, 58-49", Nova Southeastern University

NSU Athletics Press Releases

No abstract provided.

Nsu Sports News - 1999-01-26 - Men's Basketball - "Palm Beach Atlantic Holds Off Knights, 76-71", Nova Southeastern University

NSU Athletics Press Releases

No abstract provided.

Fastfact: Human Resources, Edition 97, January 26, 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Ua12/2/1 College Heights Herald, Vol. 74, No. 31, Wku Student Affairs

WKU Administration Documents

WKU campus newspaper reporting campus, athletic and Bowling Green, Kentucky news.

• Back, Shannon. Student Alleges Rape at Party
• Clark, Ryan. The Town Looked Like a Bomb Went Off – Clarksville, Tennessee, Tornados, Weather
• Wilkins, Erin. Pledges Rushing to Houseless Kappa Alpha
• Harper, Molly. Higher Standards for Council on Postsecondary Edcuation
• Brewer, Jerry. Faculty Award Nominations
• Karen, Mattias. Mary Miller Returns to Regents in Second Faculty Election
• Gaines, Jim. Lighting at South Campus Inadequate, Students Say
• Arriving at Each Alarm: About Time – Fire Alarms, Bowling Green Fire Department
• Tabor, Chris. Editorial Cartoon Big Red Warning Student About False Fire Alarm …

Nsu Sports News - 1999-01-25 - Weekly Update - Softball; Volleyball; Basketball - "Closing In On 400", Nova Southeastern University

NSU Athletics Press Releases

No abstract provided.

Ada News - 01/25/1999, American Dental Association, Publishing Division

ADA News

Established in 1970 as the official newspaper of the American Dental Association, the ADA News serves practicing dentists and others allied to the dental profession in the U.S. and internationally. It is the No. 1 source of news and information about the many benefits and services the ADA delivers to members daily as well as timely information on scientific, social, political and economic developments affecting dentistry and health care.

Olympic Scandal, Richard C. Crepeau

On Sport and Society

What was being called the Salt Lake City Olympic Scandal and is now clearly the all-world Olympic Scandal is a shock to very few people. Rumors, newspaper articles, and books have all previously raised these issues including some of the more spectacular details. I have in the back of my mind the recollection of a charge that an Olympic official was given a heart transplant, perhaps for a relative, by world renowned heart surgeon Michael DeBakey.

Jump Starting Vision Implementation: New Game New Rules, Vision-To-Strategy Workshop, January 24 - 26, 1999, Tucson, Arizona, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Value Drivers To The Membership: Vision-To-Strategy Workshop January 24 - 26, 1999,Tucson, Arizona, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Nsu Sports News - 1999-01-23 - Men's Basketball - "Embry-Riddle Stuns Nsu, 73-71", Nova Southeastern University

NSU Athletics Press Releases

No abstract provided.

Nsu Sports News - 1999-01-22 - Men's Basketball - "Flagler Rallies To Upset Knights, 85-81", Nova Southeastern University

NSU Athletics Press Releases

No abstract provided.

Ua12/2/1 College Heights Herald, Vol. 74, No. 30, Wku Student Affairs

WKU Administration Documents

WKU campus newspaper reporting campus, athletic and Bowling Green, Kentucky news.

• Karen, Mattias. Ray Mendel Unhappy With Resignation – Faculty Regent
• Wilkins, Erin. Alarm Policy Changing – Fire Alarms, Housing & Residence Life
• Smith, Scheri. Western Grad’s Trio Releases Album – Chuck Lawson Trio
• Wilkins, Erin. Internet Grows as Source of Campus Crime Information
• Pedigo, Matt. Club Funding Raises Tricky Issues – Student Government Association
• Make Certain Uninsured Win in Privatization – Student Health Services
• Tabor, Chris. Editorial Cartoon Health or Consequences
• Johnson, Jeff. Fraternity Brothers Better Dry Than Dead – Alcohol
• Should the Student Health Service Be Privatized?
• Harper, …

Nsu Sports News - 1999-01-19 - Volleyball - "Morgan Resigns As Nsu Volleyball Coach", Nova Southeastern University

NSU Athletics Press Releases

No abstract provided.

Nsu Sports News - 1999-01-18 - Weekly Update - Softball; Baseball - "Knights Riding High", Nova Southeastern University

NSU Athletics Press Releases

No abstract provided.

Nsu Sports News - 1999-01-16 - Women's Basketball - "Nash (24 Points) Leads Knights Past Webber", Nova Southeastern University

NSU Athletics Press Releases

No abstract provided.

Nsu Sports News - 1999-01-16 - Men's Basketball - "Knights Hold Off Bobcats, Improve To 4-0 In League Play", Nova Southeastern University

NSU Athletics Press Releases

No abstract provided.