relation to firms just miss the benchmark. -- earnings benchmarks ; earnings management ; financial activities ; real …

This research is designed to help government and tourism policy-makers evaluate the efficiency and consequences of the … Greek taxation system on maritime tourism. The tax revenues generated by the taxes and dues imposed by the state are … measured using the Tourism Satellite Account (TSA). Tax evasion is considered to be the major cause of the high deficit of the …

In this study, we treat the seasonal variation in monthly time series in the context of the Western-European tourism … demand for Tunisia, by presenting different techniques of detection of seasonality and the parametric and non …

The main aim of the paper is to make an empirical investigation on tourism seasonality. Moreover, the research examines … and point to conclusion of having low seasonality in tourism. Hence, this empirical evidence confirm that tourism flow … seasonal patterns in tourism in terms of tourist arrivals. In this line, the case of Macedonia is studied by employing the Gini …

industry in the global tourism market. In developed tourism countries, small enterprises have a dominant share in the structure … hotel business in a large number of European tourism countries, and great attention is given to the small enterpreneurs … present trends in the tourism market. States that the role of the National Association of family and small hotels, which …

At the turn of the century, the tourism industry underwent a transformation triggered by the sweeping processes of … globalization. The traditional forms of tourism were supplemented and expanded by the introduction of new postmodern tourist forms …, bringing new and different tourist offers to the marketplace. One of these new forms is the film tourism, a rapidly growing and …

This research was conducted on 209 respondents in the field of tourism and hospitality. The aim of the research was to … determine the necessary leadership characteristics and skills of a modern tourism and hospitality manager, as leader of the … creativity, communication skills and ability to set and track goals. -- leadership ; manager in tourism and hospitality …

. -- tourism diffusion ; sustainability ; eco-tourism ; Bangladesh ; wows ; woes …Tourism is one of the emerging and fastest growing industries in the world today. It is well said that every twelve … tourists creates a new job. Current study discusses the diffusive nature of tourism that demands an inclusion of the concept …