The main aim is to investigate the perception of tax issues of catering and hospitality businesses in the Slovak Republic, especially the tax system as such, and the framework of specific taxes. The sample meets the conditions of catering and hospitality enterprises' representativeness according to the economic activity and business location in Slovakia.
Tax system’s perception
The strength of the relationship between perception of the overall tax rate and understanding of the flat tax is low. It means that companies that understand a negative flat tax are more likely to estimate the overall tax rate as high.
Catering and hospitality businesses view tax issues as negative, mostly the Value Added Tax, based on analysis results. The effect of the reduction of VAT rate on the decrease of Slovak catering and hospitality services' final consumer price is debatable.
The role of internships’ experiences for the construction of Employable Tourism
Since 1998, the Sorbonne Joint Declaration on the Harmonization of the Architecture of the European Higher Education System  has underpinned essential reforms in European higher education institutions. In the Portuguese context, the National Strategic Reference Framework (NSRF) for the period 2007-2013 focuses on this theme when it emphasizes the importance of the qualification of the Portuguese  as the main objective of the country's policy.
Links between Internships and Employability
The general structure of the article presents, in a first part, a general discussion on the rationale and on the understanding of internships and employability matters, as regards Tourism HE, and it highlights the development of Portuguese Tourism courses regarding internships. Under the scope of the Erasmus program, students also found a wide range of opportunities to carry out professional internships within the European Higher Education learning area .
The role of Internships in Tourism Higher Education
The cooperation of higher education institutions and the role of internships are well-recognized elements of the Portuguese policy strategy to qualify human resources for the tourism industry, as indicated in the aforementioned document. As you can see, thirteen out of nineteen (68.42%) higher education institutions have mandatory internships in tourism-related subjects, which increases the importance of the practical component in students' curricula.
This study specifically looked at questions that characterized respondents in terms of the importance they give to employability and the internships in two distinct moments: during the process of choosing the HEI and the 1st cycle course and as higher education finalists. The statistical treatment of the data was carried out using the Statistical Package for the Social Sciences (SPSS), version 19.0.
Results and Discussion
The relationship between internship attendance and the variables "Guidelines for successful integration into the labor market" and "Performance of the Internship Office". Therefore, elements such as "Entering the labor market", "Interactions of the institution with the business sector".
Conclusion and Future Research
She is a member of the Identity(s) and Diversity(s) Research Center – CIID and a member of the working group – Employability for ESTM. She is a member of the Tourism Research Group – GITUR and she is a member of the working group – Employability for ESTM.
Research Notes The Way of Developing Greening Economy
Case Study – Latvia Dzintra Atstaja
Greening of Economy
Green economy means understanding that the economy depends on the natural world and could not exist without it. Unfortunately, the history of industrial development shows that the environment and natural resources have long been used as invaluable means of economic growth.
The Historical Approach
- Environmental education, environment protection law and cooperation
- Norway grant “Development of university curricula and study material”
- Environmental Consultative Council
- Fundamental Principles of Development Planning
- Initiatives by interested parties
In fact, a third of the planet's basic natural resources have been consumed in the past thirty years . The public can be involved in the Council's work through non-governmental organisations.
2010, “The economies of the Baltic Sea region in relation to green economy, with special focus on Latvia: environmental sustainability and well-being”, Int. 2010, “Perspectives of Green Economics in Latvia”, In Proceedings of the 3rd International Scientific Conference “Solutions on. 16] Cabinet Regulation No. Regulation of the Environmental Advisory Council”, downloaded from http://www.likumi.lv/doc.php.
31] VASAB Secretariat 2010, "Long-term perspective for the territorial development of the Baltic Sea region", downloaded from http://www.
Tourist Guides Services in the Czech
Republic with View to Development of their Professional Competences in Comparison
- The analysis of the legal framework for activities of tourist guides from the perspective of professional qualification
- The analysis of the current legislation of tourist guide acti- vities in the field of tourism and measures for maintaining
- Legal analysis
- New challenges
- Available Statistical Data Comparison
- The analysis of impacts of the current legislation on tourist guide activities related to the application of European
A major breakthrough in the field of business activities was therefore the publication of the extensive legal act no. Organizational scheme and management of tourism in the Czech Republic, international tourist organizations, peculiarities of the tourist market, basic tourist terminology. Therefore, one of the priority tasks in the field of training professional tourist guides is the preparation of qualifications for guides of various levels according to Act no.
During his activities in this field, he represented the Czech Republic in the European Commission's Tourism Advisory Committee.
Marco Polo, an innovative system for the promotion of the small enterprises trough
- Introduction: Small Medium Enterprises: the backbone of European economy
- The importance in the EU economy
- SME and tourism
- Linkages with other sectors
- European issues on tourism
- The Marco Polo System: an innovative system for the promotion of the small enterprises trough tourism
- The revolution of ICT on tourism
- The Marco Polo System
- Conclusions: benefits and expected results
The boosted businesses that benefit from the positive impacts of the tourism industry are several. This group is the main target group of the system that will benefit from direct impacts. These protocols are international standards that, when approved, guarantee the tourist/customer the quality of a product.
6] Conclusions and Recommendations of the High Level Group on Tourism and Employment, October 1998, European Commission.
The ERASMUS Programme in the Czech Republic
The aims of the ERASMUS Programme
Increase the quality and volume of student and teacher mobility in Europe and multilateral cooperation between universities and institutions (and businesses in Europe). To increase the level of transparency and compatibility of university education and further specialized education in Europe. To make the development of innovative procedures in the field of university education and the preparation of specialists more feasible and convey them to other countries.
Activities of the ERASMUS Programme
- Overview of ERASMUS students mobilities
The students of Czech arrived with their teacher to participate in the courses and always spent a week at the University of Business Administration in Prague. The University of Business has been participating in the ERASMUS program since the academic year 2003/2004. EURYDICE is an information network on European education and has been a vehicle of the European Commission for collecting and disseminating information on education systems in European countries.
The Czech department of the Eurydice program was established in 1996 at the Institute for Information in Education.
The Future of EU Programmes Oriented on Tertiary Education
- Why ERASMUS for All?
There are currently five cooperation programs in the context of university education with third world countries. Non-commercial European sporting events of great importance. Strengthening and creating sports policy based on knowledge. Formation of capacities in the field of sports. Target group: public subjects or citizen associations that are locally active in the field of sports.
The distribution of financial resources will be more efficient based on efficiency and reducing the number of activities from the current 75 to 11 activities within the program.
Work Reviews New Trends in Tourism and their
Reflection in the Tourism Industry of the Czech Republic
New forms of tourism 1 Voluntourism
- Medical tourism
- Responsible tourism
- Ascetic tourism
- Dark tourism
- Diaspora tourism
- Gay tourism
They want to better understand the culture of the people they meet in the places they visit. The Czech Republic, with almost 24,000 participants, was 27th in the world, and only Prague has generated 12,000. The most famous and visited dark tourist destinations in the Czech Republic are Terezin (this town was converted into a concentration camp during World War II.
Diaspora tourism or travel to the former homeland is starting to become attractive in the Czech Republic - Czech emigrants and their descendants come to visit their homeland.
Results of research
- Survey – Czech citizens and new trends
- Survey – Travel agencies and new trends
Survey was also carried out on the website server vylnto.cz between January 30 - February 11, 2012, and whose purpose was to determine awareness and affection Czech travel agencies to the new trends in tourism. The answer to question 1: "Do you know any of the new trends in tourism?" corresponds to the reaction of the Czech citizens. To question 2: "Does your travel agency provide tourist products aimed at any of the new trends in tourism?" majority answer (85.29 %) that does not provide any tourist product.
1] BEECH, J.The riddle of Holocaust sites as tourist attractions – The case of Buchenwald. Manage Leisure 5:29-41.
Impacts of joining the Schengen Treaty on tourism in the Czech Republic
- The Schengen Treaty
- Tourism after joining Schengen Treaty
- Czechtourism – “Czech Republic – the safe country”
- Working migration
- Study exchange programs
What are the reasons why Russian tourists would like to come to the Czech Republic? For example, since joining the Schengen Treaty, the Czech Republic has become more popular for tourists from the US and Japan. As a result, people from Poland, Romania or Bulgaria now work in the Czech Republic.
One of the most successful is the Austrian program with the Czech Republic, Slovakia and Hungary Aktion11.
Beyond Local Agenda 21: The Search
- Theorising about sustainability: the challenge of anthropocentricism
- Local governance and the operationalisation of the principles of sustainability
- Methodological considerations
- Policy communities and local implementation structures In terms of finding consensus on policy issues, the emergence of policy
- The rationale for choice of case study local authorities The 2003 research project focussed on the research context of three
- Developing themes for analysis
- Three models of operationalising the principles of sustainability at the local level
- A community orientated policy development model
- A pragmatic centralised policy model
- A political stewardship model
THEME TWO: Internal communication systems processes, policy networks and operationalization of sustainability principles. TOPIC THREE: External communication processes, policy networks and operationalization of sustainability principles. TOPIC FIVE: Bottom-up approach to operationalizing sustainability principles in tourism and cycling.
Within this study, the author located three models of the operationalization of sustainability principles in the context of policy development and policy implementation in a case study of local authorities.
Monika Palatková dealt with the topic of branding and communication of the destination in the lesson entitled "The role of the brand in the management of destination marketing (case of the Czech Republic). In her paper "Cultural tourism as an economic tool for the cultural sector", Šárka Tittelbachová reflected on the possibilities of cultural tourism in the context of competitiveness. In addition to the main topics, Monika Palatková and Šárka Tittelbachová presented short case studies entitled "Vienna - the brand of Prague's direct competitor" and "Spiritual Czech Republic".
The Branding of the Czech Republic as a Tourist Destination”, presenteerde Dzintra Atstaja (Letland) “The Way of Developing Green Economy: Case Study – Letland, Nigel D.
Guidelines for Authors
- Essays and Analytical Papers
- Brief description of Author/Authors
- Reviews of Existing Work or Short Essays
- Research Notes
- Industry News
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