The theory of tax competition suggests that different tools might be used to attract physical capital and taxable profits. While it is assumed that FDI in real activity is deterred by high effective taxes, investment undertaken for purpose of profit-shifting is deterred by a higher statutory tax rate. Using information from the RWI-Database "Globalisation", which contains statistics about forei...

Ricardo after Sraffa In the preface of the Principles (1817), Ricardo states that the main problem of Political Economy concerns the distribution of income among the three classes of society: the capitalists, the workers and the landowners, who receive the profits, the wages and the rents, respectively. When rent is discarded, the trade-off between wages and profits becomes apparent. Nowadays, ...

The hotel industry is a new developing growing service with huge potential in India for next decade. So far, it has already been an industry of highly ripe development, and the orientation is served in hotel Industry. However, with the increase of the competition, hotel industry must offer good quality services to its customers It is commonly accepted that service industry is viewed as a gauge ...

introduction: hospitals as important sector of health care system has special location in health economic science. increasing of the operational costs in hospital and limitation in financing cause that hospital as an economic firm use cost analysis and prepare effective using of resource and boost productivity. therefore this study was conducted to calculate daily- patient hotel cost in hospita...

relational marketing (rm) is one of the recent concepts in marketing field and aims to increase relationship between industry and consumers to introducing their needs and create maximum value for consumers and firms by offering products and concepts according to their needs. as hospitality industry is one of the most competitive industries and its success is hardly depends on competitive advant...

Article history: Received 1 March 2008 Received in revised form 1 August 2008 Accepted 1 October 2008 This study assesses how customer value affects a firm's market orientation and consequently, competitive advantage and organizational performance in a service industry— the global hotel industry. The findings show that if a firm perceives its customers as valuing service, the firm is more likel...

Consider a good (such as a hotel room) which, if not sold on time, is worth nothing to the seller. For a customer who is considering a choice of such goods, their prices may change dramatically by the time the customer needs to use the good; thus a customer who is aware of this fact might choose to gamble, delaying buying until the last moment in the hopes of better prices. While this gamble ca...

Nowadays web services technology is widely used to integrate heterogeneous systems and develop new applications. In this paper, an application of integration of hotel management systems by web services technology is presented. The Group Hotel Integration Reservation System (GHIRS) integrates lots of systems of hotel industry such as Front Office system, Property Management system, Enterprise In...