930 resultados para Tax administration and procedure


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A growing body of literature explores the relationship between organizational behavior and food safety in restaurants, but most findings are based on two participant observation studies which, while rick with insights, limit the generalizability of the results. This study attempts to overcome this limitation by surveying a sample of student-cooks enrolled in three South Florida culinary schools. Results indicate that restaurant managers must realize that the practice of food safety involves more than microbiology and HACCF!

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Abuse of drugs and alcohol in the workplace has reached epidemic proportions in the hotel industry. The authors review considerations for drug testing and discuss drug and alcohol testing methods and the manner in which an effective policy should be developed.

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A little explored factor posited as underlying most managerial and organizational variables is work ideology. Work ideologies are surveyed to begin to show their ability to be studied and that patterned differences may be discovered. The author surveys several samples of students and managers pursuing careers in either the hospitality industry or business to show patterned differences in work ideologies and to note these implications

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The authors report the pilot study focused on identifying the emotional intelligence (El) of leaders in the automatic merchandising and coffee service industries. The data were collected from 39 executives, members of National Automatic Merchandising Association (NM), who attended 2005 Executive Development Program on the campus of Michigan State University. Three elements of EI- IN, OUT, RELATIONSHIP for these leaders are discussed.

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Researchers interested in exploring topics of concern to the hospitality industry can discover a wide range of areas to be explored and a variety of sources to fund the research. The authors discuss a four-step plan for conducting and publishing quality research, including tips for the writing process.

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Knowledge of crimes that have occurred in hotels has been scares. The authors explore the nature and causes of hotel crimes in a U.S. metropolitan area. Levels of crimes were directly related to size of the hotel, target market of business travelers, access to public transportation, and an unsafe image of the environment surrounding the hotel. Crime prevention programs based on the findings can be developed to protect the safety of guests and property.

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The Indian Gaming Regulatory Act of 1988 was intended to provide a statutory basis for the growth of Indian gaming. This article explains that the intentions of the act, when coupled with court decisions and a competitive economic environment, may be the basis for federal intervention in the gaming industry, specifically for Native American gaming. The author reviews the history of programs and promises, the magnitude of the total gaming industry, and the role of Native American gaming.

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The outlook for lodging franchising in the new marketplace made possible by the growth of technology is the best it has been. The CEO of the Hotel Division of Cendant, the world's largest franchisor, offers opera- tors opportunities to gain larger shares of a growing market.

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Rapid tourism development in China has led to an influx of hotels invested in and operated by multi-national hotel companies. The authors examine the impact of cultural differences on employee behavior in China and UK hotels and offer recommendations for expatriate hotel managers to effectively develop human resource management styles while operating properties in China.

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Management, recruiting, and retention techniques are critical to the hospitality industry. In surveys and interviews of both employees and employers, employees responded that job referrals by friends, family and current employees were a primary way of obtaining their jobs, while employers indicated help want ads as a primary means to recruit. The study found that many employees enjoyed their work, respected their managers, and were generally satisfied with the benefits

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"Market orientation" is a term popularized by marketing practitioners to indicate the extent to which a firm is market driven. This presumed linkage between market orientation and profitability has caught the attention of scholars, but, surprisingly, only two prior studies have reported a positive association between the two. Given the special relevance to the hotel industry of being market driven, we believe this industry provides the ideal setting for demonstrating the link between market orientation and performance. This research examines this linkage in the hotel industry. The results of our study suggest that market orientation is positively and significantly related to innovation, subjective performance, and objective performance. This result yields a number of useful ideas about how to harness the power of the marketing concept.

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Forms of interactive multimedia, including CD-ROM, DV-I, Laserdisc, and virtual reality, have given a new perspective to training in many industries. As the hospitality industry and other service industries continue to grow, these forms of technology are becoming of increasing interest as organizations strive to deliver more efficient and effective services to customers and employees

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Congress, in an attempt to help underemployed individuals, has once again passed a job hiring tax incentive program called the Work Incentive Taw Credit. This article will provide a brief review of the law and offer planning tips for hospitality firms which wish to reduce their payroll costs.

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During the last decade, the meetings and expositions industry has flourished, even as it has struggled to cope with difficult challenges. This is a taste of things to me. In the years ahead, the global population will continue to grow and change, science and technology will tighten their hold on business and society and the world will knit itself ever more tightly into a single market. As a result, both opportunities and trials will abound.

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Female hotel controllers generally are expected to display the same managerial characteristics and are evaluated on the same criteria as male controllers, yet there is a significant difference in their base salaries. The authors explore some of the differences between male and female hotel controllers and make overall comparisons with previously-collected data.