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on Tourism Economics |
| By: | Waehama, Wanamina; Alam, Md. Mahmudul (Universiti Utara Malaysia); Hayeemad, Mahmood; Waehama, Waemamu |
| Abstract: | The number of Muslim tourists has surged in recent years due to increased number of Muslim population with higher segment of better educated and more prosperous Muslim community. Although this is undoubtedly an opportunity for the hotel industry, the unique religious and cultural needs of Muslims pose some challenges for hoteliers. A response to this has been the development of halal hotels which offer food, accommodation and entertainment that is halal. While establishing halal hotels in Muslim-majority countries like Malaysia seems to be easier with the inherent good understanding of Islamic practices as well as support from the government, halal hotel industry could also give competitive advantage to Muslim-minority industry such as Thailand. It is therefore pertinent and timely to look into the challenges and prospects of halal hotel industry in Malaysia and Thailand. The comparative research framework must include a considerable number of hotels encompassing a variety of scales of operation from both countries to obtain reliable qualitative data. The findings could assist policymakers and relevant authorities in setting the way forward for the industry particularly by establishing relevant regulation and economic environment that support the industry. |
| Date: | 2020–09–17 |
| URL: | http://d.repec.org/n?u=RePEc:osf:socarx:x9gc8&r=all |
| By: | Georgieva, Daniela; Georgieva, Teodora |
| Abstract: | The main aim of the study is to analyse published information on staff-related social policies on the websites and in the annual financial statements of enterprises that manage hotels and provide hotel services in the territory of Varna and Burgas Black Sea regions in Bulgaria. In addition, analysed are some factors that impact disclosures in the financial statements of enterprises. The adopted research methods are the logical, deductive and comparative methods, as well as the methods of analysis and synthesis. To verify the author's hypotheses the IBM – SPSS Statistics software, ver. 19 has been used. The main results of the study show that the analysed hotel enterprises disclose scarce or no information on staff related data and social policies on their websites or in their financial statements. Disclosures mainly focus on compliance with legal requirements and they are most significantly influenced by available audit control and selected accounting basis. This could lead to asymmetry in the data, lowering the prestige of the organisation, problems with recruitment of qualified staff and unjustified economic decisions by data users |
| Keywords: | Disclosures, Social Policy, Staff, Hotel Enterprises, Factors, Financial Statements, Websites |
| JEL: | M14 M48 M49 |
| Date: | 2020–05 |
| URL: | http://d.repec.org/n?u=RePEc:pra:mprapa:103391&r=all |