Payroll Taxes and Personal Liability

Many corporate officers and responsible employees may be exposing their personal assets to liability for unpaid corporate payroll taxes. The authors discuss where liability may arise and identify strategies to avoid personal liability.

Hospitality Information Systems: Intuitive, Object-Oriented, and Wireless Technology

Automated information system design and implementation is one of the fastest changing aspects of the hospitality industry. During the past several years nothing has increased the professionalism or improved the productivity within the industry more than the application of computer technology. Intuitive software applications, deemed the first step toward making computers more people-literate, object-oriented programming, intended to more accurately model reality, and wireless communications are expected to play a significant role in future technological advancement.

Information Processing: Coordination and Control in Large Hotels

A number of factors influence the information processing needs of organizations, particularly with respect to the coordination and control mechanisms within a hotel. The authors use a theoretical framework to illustrate alternative mechanisms that can be used to coordinate and control hotel operations.

Changing Guest Preferences and Marketing Challenges In the Resort Industry

Resorts in the future will be feeling the effect of a number of changes in the industry. Changing demographics, economic conditions and the changing priorities of resort guests will play major roles in the future success of resort properties. The authors stress that future resort marketing should emphasize the expansion of current market segments, the creation of new market segments, and hte expansion of qualirty services.

The Relationship between Leisure Traveler’s Hotel Attribute Satisfaction and Overall Satisfaction

Manystudies have been conducted about hotel attributesrelated tothehotel choice decision as a part ofacustomer’s pre- purchase behavior(Dolnicar&Otter, 2003). Althoughit iscritical for hotel managerstounderstand post-trip behavior because such behaviorsmaydirectlyinfluence their futurebehavior, therearefew researchstudieswhich examine hotel attributesrelated to acustomer’spost-trip behavior.This studyteststhe relationship between leisure traveler’shotel attribute satisfaction and overall satisfaction in the post-trip behaviorperspectiveina hotel setting andexaminestherelative impactofhotel attributesatisfaction in influencing overall satisfaction. Multiple regressionwas used totestthe relationship and hotel attribute satisfaction isan important antecedent tooverall satisfaction. Theoretical and practical implications ofthe studyare discussed.

Management Training Theories: Tools for Hospitality Managers and Trainers

Management training in the hospitality industry is as important as employee training. There are a number of effective models and approaches for training effective managers. The author reviews these models and offers guidelines for maximizing the results from each of these approaches.

Corporate Recruiters and Alumni: Perceptions of Professional Courses

Corporate recruiters and alumni of the School of Hotel and Restaurant Management at Northern Arizona University were asked their perceptions of hospitality professional courses. The study investigates the importance that these groups attribute to 22 professional courses commonly offered in institutions of higher education.

The IRS Collection Division: Contacts and Settlements

In his study -The IRS Collection Division: Contacts and Settlements - by John M. Tarras, Assistant Professor School of Hotel, Restaurant and Institutional Management, Michigan State University, Tarras initially states: “The collection division of the internal revenue service is often the point of contact for many hospitality businesses. The author describes how the division operates, what the hospitality firm can expect when contacted by it, and what types of strategies firms might find helpful when negotiating a settlement with the IRS.” The author will have you know that even though most chance meetings with the IRS Collection Division are due to unfortunate tax payment circumstances, there are actually more benign reasons for close encounters of the IRS kind. This does not mean, however, that brushes with the IRS Collection Division will end on an ever friendlier note. “…the Tax Reform Act of 1986 with its added complexity will cause some hospitality firms to inadvertently fail to make proper payments on a timely basis,” Tarras affords in illustrating a perhaps less pugnacious side of IRS relations. Should a hospitality business owner represent himself/herself before the IRS? Never, says Tarras. “Too many taxpayers ruin their chances of a fair settlement by making what to them seem innocent remarks, but ones that turn out to be far different,” warns Professor Tarras. Tarras makes the distinction between IRS the Collection Division, and IRS the Audit Division. “While the Audit Division is interested in how the tax liability arose, the Collection Division is generally only interested in collecting the liability,” he informs you. Either sounds firmly in hostile territory. They don’t bluff. Tarras does want you to know that when the IRS threatens to levy on the assets of a hospitality business, they will do so. Those assets may extend to personal and real property as well, he says. The levy action is generally the final resort in an IRS collection effort. Professor Tarras explains the lien process and the due process attached to that IRS collection tactic. “The IRS can also levy a hospitality firm owner's wages. In this case, it is important to realize that you are allowed to exempt from levy $75 per week, along with $25 per week for each of your dependents (unless your spouse works),” Professor Tarras says with the appropriate citation. What are the options available to the hospitality business owner who finds himself on the wrong side of the IRS Collection Division? Negotiate in good faith says Professor Tarras. “In many cases, a visit to the IRS office will greatly reduce the chances that a simple problem will turn into a major one,” Tarras advises. He dedicates the last pages of the discussion to negotiation strategies.

Towards an Understanding of Lodging Asset Management and its Components

Lodging asset management has emerged as one of the most important areas of strategic hotel management. Increasingly, lodging companies are soliciting the services of asset management firms or developing internal asset management competencies. This article synthesizes and discusses the essential components of dynamic lodging asset management. The article provides a detail background on asset management and its importance and explains the role of lodging asset managers and their working relationships with ownership and operators. The article also discusses the competencies and skills of asset managers.

Professionalism and Ethics in Hospitality

In their discussion - Professionalism and Ethics in Hospitality - by James R. Keiser, Associate Professor and John Swinton, Instructor, Hotel, Restaurant and Institutional Management, The Pennsylvania State University, Keiser and Swinton initially offer: “Referring to “the hospitality profession” necessitates thinking of the ethics of that profession and how ethics can be taught. The authors discuss what it means for the hospitality industry to be a profession.” The authors will have you know, a cursory nod to the term or description, profession and/or professional, is awarded to the hospitality industry at large; at least in an academic sense. Keiser and Swinton also want you to know that ethics, and professionalism are distinctly unique concepts, however, they are related. Their intangible nature does make them difficult, at best, to define, but ethics in contemporary hospitality has, to some degree, been charted and quantified. “We have left the caveat emptor era, and the common law, the Uniform Commercial Code, and a variety of local ordinances now dictate that the goods and services hospitality offers carry an implied warranty of merchantability,” the authors inform you. About the symbiotic relationship between ethics and professionalism, the authors say this: The less precise a code of ethics goes, the general rule, the fewer claims the group has to professional status.” The statement above may be considered a cornerstone principle. “However, the mere existence of an ethical code (or of professional status, for that matter) does not ensure ethical behavior in any group,” caution Keiser and Swinton. “Codes of ethics do not really define professionalism except as they adopt a group's special, arcane, exclusionary jargon. Worse, they can define the minimum, agreed-upon standards of conduct and thereby encourage ethical corner-cutting,” they further qualify the thought. And, in bridging academia, Keiser and Swinton say, “Equipped now with a sense of the ironies and ambiguities inherent in labeling any work "professional," we can turn to the problem of instilling in students a sense of what is professionally ethical. Students appear to welcome this kind of instruction, and while we would like to think their interest comes welling up from altruism and intellectual curiosity rather than drifting down as Watergate and malpractice fallout, our job is to teach, not to weigh the motives that bring us our students, and to provide a climate conducive to ethical behavior, not supply a separate answer for every contingency.” Keiser and Swinton illustrate their treatise on ethics via the hypothetical tale [stylized case study] of Cosmo Cuisiner, who manages the Phoenix, a large suburban restaurant. Cosmo is “…a typical restaurant manager faced with a series of stylized, over-simplified, but illustrative decisions, each with its own ethical skew for the students to analyze.” A shortened version of that case study is presented. Figure 1 outlines the State Restaurant Association Code of Ethics.

Evaluating and Selecting a Property Management System

In his study - Evaluating and Selecting a Property Management System - by Galen Collins, Assistant Professor, School of Hotel and Restaurant Management, Northern Arizona University, Assistant Professor Collins states briefly at the outset: “Computerizing a property requires a game plan. Many have selected a Property Management System without much forethought and have been unhappy with the final results. The author discusses the major factors that must be taken into consideration in the selection of a PMS, based on his personal experience.” Although, this article was written in the year 1988 and some information contained may be dated, there are many salient points to consider. “Technological advances have encouraged many hospitality operators to rethink how information should be processed, stored, retrieved, and analyzed,” offers Collins. “Research has led to the implementation of various cost-effective applications addressing almost every phase of operations,” he says in introducing the computer technology germane to many PMS functions. Professor Collins talks about the Request for Proposal, its conditions and its relevance in negotiating a PMS system. The author also wants the system buyer to be aware [not necessarily beware] of vendor recommendations, and not to rely solely on them. Exercising forethought will help in avoiding the drawback of purchasing an inadequate PMS system. Remember, the vendor is there first and foremost to sell you a system. This doesn’t necessarily mean that the adjectives unreliable and unethical are on the table, but do be advised. Professor Collins presents a graphic outline for the Weighted Average Approach to Scoring Vendor Evaluations. Among the elements to be considered in evaluating a PMS system, and there are several analyzed in this essay, Professor Collins advises that a perspective buyer not overlook the service factor when choosing a PMS system. Service is an important element to contemplate. “In a hotel environment, the special emphasis should be on service. System downtime can be costly and aggravating and will happen periodically,” Collins warns. Professor Collins also examines the topic of PMS system environment; of which the importance of such a factor should not be underestimated. “The design of the computer system should be based on the physical layout of the property and the projected workloads. The heart of the system, housed in a protected, isolated area, can support work stations strategically located throughout the property,” Professor Collins provides. A Property Profile Description is outlined in Table 1. The author would also point out that ease-of-operation is another significant factor to think about. “A user-friendly software package allows the user to easily move through the program without encountering frustrating obstacles,” says Collins. “Programs that require users to memorize abstract abbreviations, codes, and information to carry out standard routines should be avoided,” he counsels.

Accreditation: What It Is … and Is Not

The conceptual notion of accreditation is as specialized, complex, and diverse as is the field of hospitality management education. Before an argument can be made for or against accreditation within the professional field of hospitality management, a common understanding of accreditation must be achieved. The following article, the first of a two-part series, is intended to expand the reader's knowledge of the accreditation process. Part two will discuss its relationship to hospitality management education at the college or university level.

Application of a PERT-Type System and "Crashing" in a Food Service Operation

A pert-type system, a combination of the program evaluation and review technique (PERT) and the critical path method (CPM), might be used by the hospitality industry to improve planning and control of complex functions. The author discusses this management science technique and how it can assist.

Book Review: Travel Law, Cases, and Materials

Travel Law, Cases and Materi als, by Robert M. Jarvis, John R. Goodwin, William D. Henslee (Durham, N.C.: Carolina Academic Press, 19981, ISBN 0-89089-802-2,1998, vii + 738 pp., including tables, acknowledgments, appendices, index. $80 hardback.

Fresh Food Vending Trends and Practices

Fresh food vending represents $1.5 billion in sales each year in the United States. The implications for a better understanding of fresh food vending are significant in terms of profitability and improved market share for vending operators. Of equal importance is a better understanding of the significance of the route driver on the overall fresh food vending operation. Developing a better understanding of this area of the food service industry will help vending operators increase profits and provide better product choices to consumers