ELEMENTS OF ORGANIZATION IN TOURIST DEVELOPMENT ACCOUNTING AND ACCURACY OF ACCOUNTING STATEMENTS, IN ALBANIA AND KOSOVO

Author(s):  
Alba Dumi ◽  
Hava Mucollari
2012 ◽  
Vol 1 (1) ◽  
pp. 51-56
Author(s):  
Katarzyna Pukowiec

Abstract The activities in name of tourist development in Wodzislaw poviat are the reason to evaluate the tourist land development. The evaluation was prepared on the basis of selected indexes characterizing the level of tourist infrastructure development. It considered: the number of lodgings per km2, the number of restaurants per km2, the amount of additional attractions per km2 and the density of tourist tracks. This database was analyzed by the use of GIS tools. Using GIS software allowed working with large databases and provided the possibility to create a graphic representation of the results. The level of tourist land development is diversified and depends on it function. The cities with the best developed tourist infrastructure are Wodzislaw Slaski, Radlin, Pszow, Rydultowy and town in Odra Valley: Olza, Bukow and Nieboczowy. Pszow, Gorzyce and Godow commons have the biggest density of tourist tracks.


2010 ◽  
pp. 99-118
Author(s):  

The aim of the paper is to analyse the role of rural credit unions (CRs) in the local financial system and their position as potential primary stakeholders in communitytype destinations. These destinations could be considered as networks characterised by relationships to be understood through the network approach and stakeholder theory. In community-type destinations the level of integration of the tourist offer depends on the intensity and structure of relationships, that is, on the coordination among enterprises, public bodies, local communities and destination management organisations, that manage only a part of the resources and participate with distinct roles, capabilities and power. In these destinations the local credit system has a fundamental role, since it funds enterprises and takes part in local development projects. The CRs are cooperative banks that - by statute - foster economic and social development of the territory. The field research conducted in a typical community-type destination in Italy investigated if there exists a link between the role of the CRs and the development of the tourist offer, to test if they are also primary stakeholders for the tourist development of the territory. The research highlights that CRs are primary stakeholders for the development of traditional economic activities and that they have mainly a financing role for the development of the tourist offer. Signals of change in role are perceivable within the network: from financier to partner in the planning of initiatives and support activities of the tourist development. The results suggest a possible re-positioning of local banks in the network for tourist development projects.


2011 ◽  
Vol 11 (19) ◽  
pp. 75
Author(s):  
Stevo Pucar ◽  
Zoran Borovic

Summary: Why are some countries so much richer than others? Why do some countries produce so much more output per worker than others? Influential works by Klenow & Rodriguez-Clare (1997), Hall and Jones (1999), and Parente & Prescott (2000), among others, have argued that most of the cross country differences in output per worker is explained by differences in total factor productivity. Total factor productivity measurement enables researchers to determine the contribution of supply-side production factors to economic growth. Development Accounting is a first-pass attempt at organizing the answer around two proximate determinants: factors of production and efficiency. It answers the question “how much of the cross-country income variance can be attributed to differences in (physical and human) capital, and how much to differences in the efficiency with which capital is used’’?In this article, we will outline framework for growth accounting to account for cross-country difference in income of Republic of Srpska, Republic of Croatia and Republic of Serbia. The current consensus is that differences in income per worker across countries do not arise primarly from differences in quantities in capital or labour, but rather from differences in efficiency with which are these factors used. We find that total factor productivity is very important for the growth of output per worker, but only in cases of Serbia and Croatia. In case of Srpska the most important factor for the growth of output per worker is growth of capital.Резиме: Зашто су неке земље толико богатије од других? Зашто неке земље остварују много већи обим производње по раднику од других? Утицајни радови Klenow и Rodriguez-Clare (1997), Hall и Jones (1999), и Parente и Prescott (2000), између осталих, тврдили су да је највећи број међудржавних разлика у обиму производње по раднику резултат разлика у Укупној Факторској Продуктивности. Мјерење Укупне Факторске Продуктивности омогућава истраживачима да утврде допринос фактора на страни понуде привредном расту. Развој ‘’рачуноводства раста’’ представља први покушаја анализирања двије сродне детерминанте раста: фактори производње и ефикасности.  Ова анализа даје одговор на питање “колико су међудржавне разлике у оствареном БДП-у резултат међудржавних разлика у (физичком и људском) капиталу, а колико су резултат разлика у ефикасности којом се капитал користи’’?У овом раду ћемо приказати оквир за “рачуноводство раста’’ који ће се примјенити за обрачун међудржавних разлика у БДП-у по раднику за Републику Српску, Републику Хрватску и Републику Србију. Тренутни консензус међу ауторима је да разлике у БДП-у по раднику између земаља не настају првенствено због разлика у количинама капитала или рада, него због разлика у ефикасности са којом се ови фактори користе. Анализом смо дошли до закључка да је Укупна Факторска Продуктивност веома важна за раст производње по раднику, али само у случајевима Србије и Хрватске. У случају Српске најважнији фактор за раст производње по раднику је раст техничко-технолошке опремљености рада капиталом.


Author(s):  
Arcanjo Miguel Garcia Maia ◽  
Jonathan Rodrigues Nunes ◽  
Silvia Helena Ribeiro Cruz

Este trabalho tem como objetivo apresentar à sociedade a Ilha do Combú, área que pertence a Belém do Pará e suas diversas formas de ser trabalhado. A partir da questão conceitual do lazer, procurar-se-á, a partir do empreendimento particular de Dona Nena (Filha do Combú), e da festividade de Santo Antônio, fazer uma análise da diversidade que compõe as comunidades que residem na ilha, porém que não são trabalhadas da melhor forma possível, tomando como ponto de partida as teorias de diferentes autores referidos à lazer, tentando ressaltar a potencialidade que a ilha abrange sob a ampla perspectiva do aproveitamento de horas livres, tantos de turistas quanto de residentes do munícipio de Belém, sabido que ambos são relevantes para a perspectiva do estudo sobre lazer. O trabalho finalizará, portanto, tentando fazer um consenso entre as diferentes teóricas dos autores para com a classificação da Ilha em sua totalidade, sob a ótica destes estudos sobre o tema do lazer, suas motivações, e seus referidos equipamentos e suas classificações. Island of Combú: the local community according to the conceptual perspectives of leisure ABSTRACT This paper has as objective approach the experience of Combú of the island community, place that belongs to Belém of the state of Pará, and due to the closeness to the capital while urban city has stronger relation with the visitation of eventual tourists whom haz the intection of approaching of green areas. Seeing that this flow produces na urbanizing impact in the area, the search proposed to approach the relation of the community with this new utility found in their place of everyday. Starting of the conceptual issue of leisure, it was made na analysis of yhe cultural and anthropological diversity that composes the families that reside in the island. And their relation with tourism. For such, it was made field visitis and open interview on the particular enterprise of Ms. Nena (Filha do Combú), and participant observation at the Santo Antônio de Piriquitatara festivity, one of the festivities that were occurring at the moment, seeking to pay attention to the frequencie and charactheristics on the recurrents tourists on site, as far as the perception of the local communnity to this touristic flow. The work endend trying to make na overview between the diferente theories of the authors to the island rating, both in relation to the use, as approaching the island as an equipment, and also in relation to the ends and motivations of tourists, always taking into account the percpetion of the local communnity. KEYWORDS: Local Culture; Leisure; Riveirine Communities; Tourist Development.


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