scholarly journals EXPLORING TOURIST EXPENDITURES OF THE GJIROKASTRA DISTRICT IN ALBANIA: A CLUSTER ANALYSIS

2021 ◽  
Vol 20 (2) ◽  
pp. 13-20
Author(s):  
Irena Boboli ◽  
Etleva Muça (Dashi)
Keyword(s):  
Cluster Analysis ◽  
Micro Data ◽  
Important Indicator ◽  
Tourist Attractions ◽  
Goods And Services ◽  
Use Of Data ◽  
Destination Area ◽  
Survey Results ◽  
Tourist Demand ◽  
The Impact

Tourism expenditures are an important indicator for measuring the impact of tourism on a destination. Information taken from the micro data of tourism expenditures, together with other socio-demographic characteristics of visitors, provides important data on the tourist demand for a destination. Visitor costs in combination with other variables can be used to profile the demand for tourist goods and services in the destination area. In this paper, the daily expenses of visitors in the Gjirokastra district of Albania are analysed. The Gjirokastra district is one of the more preferred regions and attracts a considerable number of domestic and foreign visitors, because it offers a diversity tourist attractions and services. For the purposes of this study, a survey of 200 visitors was conducted. The survey results were analysed with descriptive statistics via a cluster analysis. The survey provides detailed data on the daily expenses of visitors, divided into six main categories of a typical travel budget. Through the use of data mining cluster analysis, we identified and analysed the tourists’ daily expenses based on the purpose of their visit to the area of Gjirokaster.

scholarly journals GIS and touristic itineraries. The case of São Cristóvão, Sergipe, Brazil

2019 ◽  
pp. 29-39
Author(s):  
Cristiane Alcântara De Jesus Santos ◽  
Antonio Carlos Campos ◽  
Larissa Prado Rodrigues
Keyword(s):  
Social Groups ◽  
Geographic Information ◽  
Basic Tool ◽  
Textual Information ◽  
Spatial Concepts ◽  
Tourist Attractions ◽  
Goods And Services ◽  
Tourist Destinations ◽  
Tourist Demand ◽  
Or Applications

The Information Systems (IS) and the Internet have transformed the relations between individuals and social groups. They associated new dimensions to the tourist practices. In this study, the possibilities of use of the GIS/WebGIS by planners and managers of tourist activity, and by the end users of tourist products: tourists were highlighted. This study aims to present a methodological proposal for implementation of Geographic Information System (GIS) for the development of tourist itineraries in accordance with the tourist demand. The tourists can obtain and use specific geographic information before and during their stay at the destination. To develop the itineraries, it was drawn up the inventory of local tourist attractions, as well as the goods and services classification in the surroundings of each attraction. Subsequently, photos and textual information were added to define linear circuits used as a reference for visitor’s tours. With the itineraries publication and their use anchored in explorers (Google Maps, Open Street Maps or Waze), one hopes the procedures and techniques of support based on GIS are executed by tourist destinations, in interactive websites format and/or applications format updated by local managers. And GIS can be consolidated as a basic tool for decision-making, providing a better control of spatial concepts, expanding and intensifying the tourist experiences.

MODERN PROBLEMS OF ACCOUNTING AND ANALYTICAL ENSURING FINANCIAL RESULTS MANAGEMENT

2020 ◽  
Author(s):  
Yuliia Peniak ◽  
◽  
Nataliia Horokhovatska ◽  
Keyword(s):  
Performance Management ◽  
Enterprise Management ◽  
Goods And Services ◽  
Financial Condition ◽  
General Evaluation ◽  
Net Profit ◽  
Business Entities ◽  
Results Management ◽  
Main Components ◽  
The Impact

The main purpose of any enterprise in the market economy is to obtain high financial results. One of the main conditions for the effective functioning of the enterprise is ability to generate profit in the amount that will create the financial basis for further development and expansion of the enterprise, comply with social and material needs, ensure competitiveness in the market of goods and services. The need for accounting and analytical management of financial results stems from needs of owners, the state and employees in information that will enable them to identify patterns and trends in financial results, identify and assess the main factors influencing the process of their creation, distribution and usage, identify reserves and thus increase the level of profitability. Despite the significant scientific contribution in the field of research of financial results of the enterprises, the issue of improvement aims to the accounting and analytical maintenance of management of financial results of the enterprise remains actual. That is why the purpose of the study is to substantiate the theoretical and practical aspects and develop approaches to improving the mechanism of formation of accounting and analytical support for the management of financial results of the enterprise. Accounting and analytical management of financial results of the enterprise is a set of interconnected elements of production and management system, activities carried out by the subject of management, creation of a certain structure, as well as collection, accumulation, storage and analysis of information necessary for effective operation of the enterprise. The main components of the study of accounting and analytical support of financial performance management are the formation of methods of analysis, control and forecasting of financial results, which requires specification of the components of the analytical and controlled process within the organizational and information model. Namely, the formation of reliable information about the financial condition of the enterprise, the analysis of economic indicators of the enterprise is of great importance in the system of general evaluation of business entities. Their research makes it possible to assess the dynamics of the structure of income and expenses, to determine the impact of factors on the company's profit from various activities, as well as to find reserves to increase the net profit of enterprises. Thus, the improvement of accounting and analytical support of enterprise management is based on the use of modern forms, methods and principles that place new demands on the formation of unbiased, complete, timely, clear and useful accounting and analytical information about the enterprise and its financial results.

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

To Study the impact of Gabbar Singh tax or Goods & services tax for Restaurant and Food Services Business in India

2019 ◽  
Vol 118 (12) ◽  
pp. 32-48
Author(s):  
Mr. Arun Gautam ◽  
Dr. Saurabh Sharma ◽  
CA Narendra Kumar Bansal
Keyword(s):  
State Level ◽  
The State ◽  
Assessment Framework ◽  
Food Services ◽  
Goods And Services ◽  
Single Tax ◽  
The Impact

GST that is Goods and Services Tax has been in compel since first July, 2017 and which is, in constrain on numerous countries globally and they all were thinking about it as their business assessment framework. The principle reason for GST is to realize single tax on products at both centre and the state level in the nation.

The impact of Airbnb on a non-touristic city. A Case study of short-term rentals in Santa Cruz de Tenerife (Spain)

Erdkunde ◽  
2020 ◽  
Vol 74 (3) ◽  
pp. 191-204
Author(s):  
Marcus Hübscher ◽  
Juana Schulze ◽  
Felix zur Lage ◽  
Johannes Ringel
Keyword(s):  
Santa Cruz ◽  
Short Term ◽  
Rental Market ◽  
Rural Space ◽  
Use Of Data ◽  
Web Scraping ◽  
Per Capita ◽  
Per Se ◽  
The Impact

Short-term rentals such as Airbnb have become a persistent element of today’s urbanism around the globe. The impacts are manifold and differ depending on the context. In cities with a traditionally smaller accommodation market, the impacts might be particularly strong, as Airbnb contributes to ongoing touristification processes. Despite that, small and medium-sized cities have not been in the centre of research so far. This paper focuses on Santa Cruz de Tenerife as a medium-sized Spanish city. Although embedded in the touristic region of the Canary Islands, Santa Cruz is not a tourist city per se but still relies on touristification strategies. This paper aims to expand the knowledge of Airbnb’s spatial patterns in this type of city. The use of data collected from web scraping and geographic information systems (GIS) demonstrates that Airbnb has opened up new tourism markets outside of the centrally established tourist accommodations. It also shows that the price gap between Airbnb and the housing rental market is broadest in neighbourhoods that had not experienced tourism before Airbnb entered the market. In the centre the highest prices and the smallest units are identified, but two peripheral quarters stand out. Anaga Mountains, a natural and rural space, has the highest numbers of Airbnb listings per capita. Suroeste, a suburban quarter, shows the highest growth rates on the rental market, which implies a linkage between Airbnb and suburbanization processes.

The Microeconomics of Product Innovation

2018 ◽  
Author(s):  
Paul Stoneman ◽  
Eleonora Bartoloni ◽  
Maurizio Baussola
Keyword(s):  
Product Innovation ◽  
New Products ◽  
Goods And Services ◽  
Product Innovations ◽  
Microeconomic Analysis ◽  
Prime Objective ◽  
Price Measurement ◽  
The Impact

The prime objective of this book is the use microeconomic analysis to guide and provide insight into the generation and adoption of new products. Taking an approach that uses minimal formal mathematics, the volume initially addresses questions of definitions, sources, and extent of product innovation, differentiating between goods and services; hard and soft innovations; horizontal and vertical innovations; original, new to market, and new to firm innovations. The sources of product innovations (e.g. R&D, design, and creativity) are explored empirically, and the extent of such innovations is then pursued using survey and other data. Three chapters are devoted to the theoretical analysis of the demand for and supply of new products and to the determination of firms’ decisions to undertake product innovation. Later chapters encompass empirical evidence on the determination of the extent of product innovation, the diffusion of such innovation, the impact of product innovation on firm performance, price measurement, and welfare, while the final chapter addresses policy issues.

scholarly journals Substitution across profit shifting methods and the impact on thin capitalization rules

2021 ◽  
Author(s):  
Gideon Goerdt ◽  
Wolfgang Eggert
Keyword(s):  
Multinational Firms ◽  
Transfer Pricing ◽  
Multinational Firm ◽  
Profit Shifting ◽  
Goods And Services ◽  
Internal Goods ◽  
Transfer Prices ◽  
Debt Shifting ◽  
The Impact ◽  
Thin Capitalization

AbstractThin capitalization rules limit firms’ ability to deduct internal interest payments from taxable income, thereby restricting debt shifting activities of multinational firms. Since multinational firms can limit their tax liability in several ways, regulation of debt shifting may have an impact on other profit shifting methods. We therefore provide a model in which a multinational firm can shift profits out of a host country by issuing internal debt from an entity located in a tax haven and by manipulating transfer prices on internal goods and services. The focus of this paper is the analysis of regulatory incentives, $$(i)$$ ( i ) if a multinational firm treats debt shifting and transfer pricing as substitutes or $$(ii)$$ ( i i ) if the methods are not directly connected. The results provide a new aspect for why hybrid thin capitalization rules are used. Our discussion in this paper explains why hybrid rules can result in improvements in welfare if multinational firms treat methods of profit shifting as substitutes.

Of numbers, narratives and challenges: Data as evidence in 21st century policy-making

2020 ◽  
Vol 36 (4) ◽  
pp. 1043-1055
Author(s):  
Gaby Umbach
Keyword(s):  
21St Century ◽  
Policy Making ◽  
Evidence Use ◽  
The Third ◽  
Use Of Data ◽  
Science Advice ◽  
Governance Tools ◽  
The Impact

This article1 offers reflections on the use of data as evidence in 21st century policy-making. It discusses the concept of evidence-informed policy-making (EIPM) as well as the governance and knowledge effects of data as evidence. With this focus, it interlinks the analysis of statistics and politics. The paper first introduces the concept of EIPM and the impact of evidence use. Here it focusses on science and knowledge as resources in policy-making, on the institutionalisation of science advice and on the translation of information and knowledge into evidence. The second part of the article reflects on data as evidence. This part concentrates on abstract and concrete functions of data as governance tools in policy-making, on data as a robust form of evidence and on the effects of data on knowledge and governance. The third part highlights challenges for data as evidence in policy-making, among them, politicisation, transparency, and diversity as well as objectivity and contestation. Finally, the last part draws conclusions on the production and use of data as evidence in EIPM. Throughout the second part of the reflections, reference is made to Walter Radermacher’s 2019 matrix of actors and activities related to data, facts, and policy published in this journal.

scholarly journals Mapping ‘wild zones’ of globalisation: on private actors and the rule of law

2021 ◽  
Vol 17 (1) ◽  
pp. 107-113
Author(s):  
Chantal Mak
Keyword(s):  
Global Economy ◽  
Large Scale ◽  
Legal Framework ◽  
International Investments ◽  
Goods And Services ◽  
Decision Making Processes ◽  
Private Corporations ◽  
Comprehensive Framework ◽  
Private Actors ◽  
The Impact

While private corporations have become increasingly influential in the global economy, a comprehensive legal framework for their activities is missing. Although international and regional legal instruments may govern some aspects of, for instance, international investments and the supply of goods and services, there is no overarching structure for assessing the impact of large-scale private projects. In the absence of such a comprehensive framework, specific rules of private law allow profit-seeking companies to expand their activities on an economic basis, mostly without having to heed social concerns (Pistor, 2019). This is particularly problematic insofar as multinational companies have obtained power to set the rules for their engagement with states, organisations and individuals, for instance in the form of transnational investment contracts. Given the fragmented nature of the legal sphere in which such contracts are elaborated and performed, those who face the harmful consequences of such investments may not be able to participate in decision-making processes. The contracts remain in ‘wild zones’ of globalisation (Fraser, 2014, p. 150), where powerful private companies rule.

scholarly journals Relationship between Changes over Time in Factors, Including the Impact of Meteorology on Photochemical Oxidant Concentration and Causative Atmospheric Pollutants in Kawasaki

Atmosphere ◽  
2021 ◽  
Vol 12 (4) ◽  
pp. 446
Author(s):  
Akinori Fukunaga ◽  
Takaharu Sato ◽  
Kazuki Fujita ◽  
Daisuke Yamada ◽  
Shinya Ishida ◽  
...  
Keyword(s):  
Moving Average ◽  
Atmospheric Pollutants ◽  
Important Indicator ◽  
Photochemical Oxidant ◽  
Oxidant Concentration ◽  
Using Data ◽  
Changes Over Time ◽  
The Impact ◽  
The Relationship ◽  
The City

To clarify the relationship between changes in photochemical oxidants’ (Ox) concentrations and their precursors in Kawasaki, a series of analyses were conducted using data on Ox, their precursors, nitrogen oxides (NOx) and volatile organic compounds (VOCs), and meteorology that had been monitored throughout the city of Kawasaki for 30 years from 1990 to 2019. The trend in air temperature was upward, wind speed was downward, and solar radiation was upward, indicating an increasing trend in meteorological factors in which Ox concentrations tend to be higher. Between 1990 and 2013, the annual average Ox increased throughout Kawasaki and remained flat after that. The three-year moving average of the daily peak increased until 2015, and after that, it exhibited a slight decline. The amount of generated Ox is another important indicator. To evaluate this, a new indicator, the daytime production of photochemical oxidant (DPOx), was proposed. DPOx is defined by daytime averaged Ox concentrations less the previous day’s nighttime averaged Ox concentrations. The trend in DPOx from April to October has been decreasing since around 2006, and it was found that this indicator reflects the impact of reducing emissions of NOx and VOCs in Kawasaki.

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