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1

PUZYROVA, P.V. "Concept of functioning and strategies of development of enterprises of hotel–restaurant sphere." Market Relations Development in Ukraine №7-8(218-219)2019 149 (September 19, 2019): 52–58. https://doi.org/10.5281/zenodo.3447479.

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The subject of the research is the theoretical and methodological foundations of the process of strategic development of hotel and restaurant enterprises and their conceptual functioning. The aim of the study isto study economic phenomena in the functioning and development strategy of hotel and restaurant enterprises. Results of the investigation. During the writing of the article, it was found that the conceptual foundations of hotel and restaurant enterprises are based on determining the basic concept of the enterprise’s functioning, taking into account its orientation to certain
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Flouton, Deanne K. "Hotel/Restaurant Spanish." Hispania 74, no. 1 (1991): 194. http://dx.doi.org/10.2307/344582.

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3

MYLKO, INNA, OLENA NAHORNOVA, and SERGII OZHEMA. "MANAGEMENT EFFICIENCY IMPROVEMENT ACTIONS FOR HOTEL AND RESTAURANT COMPLEX DEVELOPMENT." MODELING THE DEVELOPMENT OF THE ECONOMIC SYSTEMS 2, no. 2 (2021): 19–24. http://dx.doi.org/10.31891/mdes/2021-2-3.

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The article considers the interpretation of such concepts as «hotel», «restaurant», analyzes the author's interpretations of the concept of «hotel and restaurant complex», as well as offers its own understanding of this category. The specific features of the services of the hotel and restaurant complex are highlighted. Defined as a hotel and restaurant complex is not defined at the legislative level in Ukraine. The main approaches to defining the essence of the hotel and restaurant complex are presented, which is expressed in the ratio of the tourism industry and the hospitality industry. The
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Akouino, Cori. "ANALISIS PENYERAPAN TENAGA KERJA SEKTOR PARIWISATA ( SEKTOR PERDAGANGAN, HOTEL DAN RESTORAN ) DI KOTA BATU." Jurnal Ekonomi Pembangunan 11, no. 2 (2013): 154. http://dx.doi.org/10.22219/jep.v11i2.3737.

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Target of this research is to analyse impact change of commercial sector added value, restaurant and hotel in absorbtion of labour in Batu City year 2002-2011. This research use method research of analysis of regressi doubled linear. Result of research indicate that there is positive influence between PDRB commercial sector, restaurant and hotel (X) to Labour in commercial sector, restaurant and hotel (Y) equal to 43%. Becoming if PDRB commercial sector, restaurant and hotel (X) mount equal to 1 % of hence Labour in commercial sector, restaurant and hotel (Y) will go up equal to 43% conversely
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Delingga, Redza, Taufiq Marwa, and Rosmiyati Chodijah. "Kausalitas antara penerimaan daerah dan pertumbuhan ekonomi di Kota Lubuklinggau." Jurnal Ekonomi Pembangunan 14, no. 2 (2019): 59–63. http://dx.doi.org/10.29259/jep.v14i2.8817.

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This study aims to identify the relationship between regional revenues through hotel and restaurant taxes and market retribution and economic growth in trade, hotels and restaurants. This study uses secondary data collected from the Central Bureau of Statistics (BPS) and the Office of Revenue, Assets and Financial Management (DPPKAD) of Lubuklinggau city. The method used is a quantitative approach by applying the Granger causality model and multiple linear regression. The findings of this study indicate that regional revenues (hotel tax, restaurant tax and market retribution) does not Granger
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Maslennikov, Ye, and Yu Melnyk. "PROVIDING A MANAGEMENT SYSTEM FOR FINANCIAL AND ECONOMIC STABILITY AND DEVELOPMENT OF HOTELS, RESTAURANTS AND TRADE ENTERPRISES." Market economy: modern management theory and practice 20, no. 1(47) (2021): 20–33. http://dx.doi.org/10.18524/2413-9998.2021.1(47).226923.

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The article investigates the theoretical and methodological principles of managing financial and economic stability and development of hotel, restaurant and trade enterprises. The article proposes the structuring of factors influencing the financial stability of hotel and restaurant and trade enterprises. The factors that determine the inefficiency of the management system of enterprises of the hotel-restaurant and trade sphere have been identified. The process of bankruptcy of hotel-restaurant and trade enterprises is studied and the main reasons of its insolvency are determined. The main sta
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Kapera, Izabela. "Hotel gastronomy as viewed by customers." British Food Journal 117, no. 12 (2015): 2993–3002. http://dx.doi.org/10.1108/bfj-02-2015-0077.

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Purpose – The purpose of this paper is to discuss the significance of hotel restaurants from the customer perspective, assess customer expectations, and provide guidelines for growth in the hotel restaurant industry. Design/methodology/approach – A total of 301 hotel guests staying at 26 hotels located in Malopolskie Voivodeship were surveyed. The research study also evaluated customer opinions of hotel restaurants and specific customer suggestions in the area of service quality. The survey participants were asked to rate the hotel in which they had actually stayed and its accompanying restaur
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8

Banyeva, Iryna. "Сучасні підходи до організації готельно-ресторанного бізнесу". Modern Economics 36, № 1 (2022): 6–11. http://dx.doi.org/10.31521/modecon.v36(2022)-01.

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Abstract. Introduction. The hotel and restaurant business is one of the main components of the service sector. Given the importance of the hotel and restaurant business as an important component of the country's economic development, the topicality of the topic of the article determines the search for approaches to the organization of this type of business. Purpose. The purpose of the article is to reveal modern approaches to the organization of the hotel and restaurant business. Results. It was determined that many factors affect the hotel and restaurant business in Ukraine and the world, inc
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Pawan, Marry Tracy. "Factors Impacting Customer Satisfaction in the Hotel Restaurant at Kota Kinabalu, Sabah: A Study of Hotel Restaurant Attributes." Malaysian Journal of Business and Economics (MJBE) 6, no. 2 (2020): 99. http://dx.doi.org/10.51200/mjbe.v0i0.2199.

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The purpose of this research was to access the influence of hotel restaurant attributes towards customer satisfaction in the hotel restaurant. In this paper, three of the hotel restaurant attributes will be discussed. The main objectives of this study are to examine the relationship between food quality, service quality and atmosphere towards customer satisfaction in the hotel restaurant. This study using a quantitative approach and questionnaire has been distributed to the respondents who have dined in at the hotel restaurant in the Kota Kinabalu area. Meanwhile, the data for this study will
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10

Kanivia, Aan, and Icuk Rangga Bawono. "COUNSELING AND ASSISTANCE FOR HOTEL AND RESTAURANT TAX IN BANYUMAS REGENCY." Indonesian Journal of Engagement, Community Services, Empowerment and Development 1, no. 2 (2021): 100–111. https://doi.org/10.53067/ijecsed.v1i2.21.

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Taxes are a source of income for local governments, where the government uses tax revenues to build facilities and infrastructure for the community's public interest. Given the importance of the role of the community in bearing state financing, it is demanded that public awareness, both private and corporate, be required to pay taxes. The hotel, entertainment and restaurant sector is one of the largest sources of tax absorption. Where is the restaurant sector most major wherein the 2020 pandemic became a sector whose realization exceeded the target in Banyumas Regency. The hotel tax is one of
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Ibrahim, Muhammad Emil, and Ni Luh Supadmi. "Pengaruh Kunjungan Wisatawan, Industri Pariwisata Pada Penerimaan Pajak Hotel, Restoran Serta PAD di Wilayah SARBAGITA." E-Jurnal Akuntansi 32, no. 3 (2022): 818. http://dx.doi.org/10.24843/eja.2022.v32.i03.p20.

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This study aims to analyze the effect of the number of tourist visits and the tourism industry on hotel restaurant tax receipts in the SARBAGITA Region, Bali Province. The data used is panel data for 2012-2019 with path analysis techniques. The results of the analysis show that the number of tourist visits has no effect on hotel and restaurant taxes; while the tourism industry has a positive effect. The number of tourist visits has no effect on PAD in the SARBAGITA area; the tourism industry and hotel and restaurant taxes have a significant positive effect on PAD in the SARBAGITA region of Bal
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12

Nurcholis, Fajar, and Sri Ningsih. "Analysis of Hotel and Restaurant Tax Revenue Before and During The Covid-19 Pandemic." Journal of Applied Accounting and Taxation 10, no. 1 (2025): 12–25. https://doi.org/10.30871/jaat.v10i1.7337.

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This study aims to analyze the hotel and restaurant tax revenue before and during the Covid-19 pandemic in Karanganyar District. This research employs a descriptive method with a qualitative approach. It utilizes both primary and secondary data sources. Data collection techniques involve interviews and documentation. Data analysis techniques include data condensation, data presentation, and drawing conclusions. The study is conducted at the Karanganyar District Regional Finance Agency to gather information regarding hotel and restaurant tax revenue, and it involves several key informants from
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13

Bielan, Olha. "Increasing the efficiency of the organisation of hotel and restaurant complexes by apply international information technologies." Izvestia Journal of the Union of Scientists - Varna Economic Sciences Series 13, no. 1 (2024): 356–64. https://doi.org/10.56065/ijusv-ess/2024.13.1.356.

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The article the essence of international information systems and technologies in the hotel and restaurant sphere. The need to integrate software into the operation of hotel complexes and restaurants as a basis for the formation and strengthening of competitive advantages for business entities in the rapidly growing market of hotel and restaurant services is substantiated. The role and features of the use of individual tools of international information technologies and systems in the hotel and restaurant business are highlighted. Information and communication facilities, components and tools t
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14

Ustik, Tetiana, and Viktoriia Deli. "Conceptual basis for the development of marketing in the hotel and restaurant industry." Actual problems of innovative economy and law 2024, no. 3 (2024): 108–14. http://dx.doi.org/10.36887/2524-0455-2024-3-20.

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Globalization, crisis transformations in the service sector, falling consumer demand, oversupply in the market of hotel and restaurant services, and intensified competition actualize the solution of the scientific task of improving marketing concepts by the external challenges of an unstable business environment. The study aims to research, generalize, and develop theoretical and methodological approaches to forming an adequate conceptual basis for developing marketing activities for hotel and restaurant enterprises in the regional market of tourist services. It is determined that the marketin
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15

Ahmadi, Edy Anas. "ANALISIS TREND PENERIMAAN DAN EFEKTIVITAS PAJAK HOTEL DAN PAJAK RESTORAN DI KABUPATEN BOJONEGORO TAHUN 2016- 2020 (Studi Kasus pada Dinas Pendapatan Daerah Kabupaten Bojonegoro)." SULTANIST: Jurnal Manajemen dan Keuangan 8, no. 2 (2020): 182–92. http://dx.doi.org/10.37403/sultanist.v8i2.202.

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This research aims to analysis receipts trend, effectiveness of hotel tax and restaurant tax at Bojonegoro Regency of 2016 to 2020. Hotel tax and restaurant tax is one of element ( PAD).The data used in this secondary. The secondary data were obtained from (PAD) Bojonegoro Regency. Collecting Method data was dekumentation and library reseach with analysis effectiveness hotel tax and restaurant tax in Bojonegoro Regency. The result showed the effectiveness of hotel tax and restaurant tax vary widley. The hignest level of effectiveness in 2019 amounted to 144 % and the lowest in 2016 amounted 80
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16

Polinkevych, Oksana. "Business Communications of Hospitality Industry Enterprises in Conditions of Political Instability." Restaurant and hotel consulting. Innovations 7, no. 1 (2024): 31–47. http://dx.doi.org/10.31866/2616-7468.7.1.2024.305953.

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Topicality. Ukraine is going through a complex period of its societal and economic transformation. The hotel and restaurant business of our country faced significant challenges during the Russian aggression. The aim of the article is to develop a roadmap for business communications in the hospitality industry under political instability. Research methods. When conducting this research, general scientific methods were used, such as: induction and deduction, for synthesising ideas on business communication in the hotel and restaurant business; abstraction, theoretical analysis, and synthesis, fo
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17

Nauli, Halberry Tania, Marthinus Ismail, and Mila Susanti. "PENGARUH PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (STUDI KASUS PADA BADAN PENDAPATAN DAERAH KOTA BEKASI)." PERFORMANCE: Jurnal Bisnis & Akuntansi 14, no. 1 (2024): 305–16. http://dx.doi.org/10.24929/feb.v14i1.3356.

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The focus of the knowledge analysis will be Regional Original Income influenced by Hotel and Restaurant Taxes in Bekasi City. This research analyzes the 2018–2023 hotel and restaurant taxes using the Classic Assumption Test, t test, F test and determination. In this case, the t test shows that there is quite a large influence between Hotel Tax 0.002 < 0.05 Restaurant Tax, and the F test shows that Hotel Tax and Restaurant Tax both help the research show that Hotel and Restaurant Tax increases regional income in Bekasi City, and these two taxes have a significant effect on the Regional Origi
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18

Uhodnikova, O., I. Pisarevskiy, N. Bogdan, D. Shapovalenko, A. Karyuk, and A. Kozlova. "TOURISM AND HOTEL AND RESTAURANT MARKETING: MODERN CHALLENGES." Series: Economic science 5, no. 172 (2022): 26–30. http://dx.doi.org/10.33042/2522-1809-2022-5-172-26-30.

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In the conditions of a high degree of commercialization and a competitive environment, issues of development of the tourism and hotel and restaurant industries should be developed taking into account a comprehensive approach to the systematization of all elements of development, also taking into account external challenges. Accordingly, in order to ensure the effective operation of tourism and hotel and restaurant enterprises, it is advisable to address the issue of implementing marketing measures. The purpose of the article is to determine new tasks and priorities of the marketing system in t
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19

Smirnov, I. "Logistics in hospitality: historical aspects." Visnyk of the Lviv University. Series Geography 2, no. 43 (2013): 273–79. http://dx.doi.org/10.30970/vgg.2013.43.1726.

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Solved historical relationships in the development of hotel and restaurant business and transportation and logistics activities (modern terminology). Shown a significant role heolohistychnoho factor in the formation and functioning of the old hotel and restaurant establishments in Europe (during the Roman Empire) and in Asian countries, including the territory of modern Ukraine. Keywords: field of hospitality, logistics, hotel, hotel and restaurant business, transportation and logistics activities.
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20

Boone, Juliette M. "Hotel-Restaurant Co-Branding." Cornell Hotel and Restaurant Administration Quarterly 38, no. 5 (1997): 34–43. http://dx.doi.org/10.1177/001088049703800533.

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21

Lukman Basyarahil, Ebtisam, and Ririn Irmadariyani. "Efektivitas dan Kontribusi Pajak Hotel dan Pajak Restoran Terhadap Penerimaan Pendapatan Asli Daerah (PAD) Kabupaten Jember." e-Journal Ekonomi Bisnis dan Akuntansi 6, no. 2 (2019): 135. http://dx.doi.org/10.19184/ejeba.v6i2.11157.

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This study aims to determine the effectiveness and contribution of hotel tax and restaurant tax on Revenue of Original Region of Jember Regency. The data that used in this research is secondary data which are a data of target and realization of Jember Regency Revenue of Original Region, hotel tax and restaurant tax from year 2011 to 2015. The analysis method used was descriptive quantitative. The results showed that the effectiveness of hotel tax and restaurant tax of Jember Regency during 2011 to 2015 in very effective category because the effectiveness level is above 100%. This indicates tha
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22

Vladymyr, Olha. "Hotel and Restaurant Design Evolution: from Functional to Systemic Approach." Demiurge: Ideas, Technologies, Perspectives of Design 4, no. 1 (2021): 45–58. http://dx.doi.org/10.31866/2617-7951.4.1.2021.236119.

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The purpose of the article is to study the preconditions of origin and features of further development of the design of hotel and restaurant business. The research methodology is based on the methods of complex analysis with the use of historical-survey and practical-analytical methods. The essence of scientific novelty is to identify the main approaches in the design of hotel and restaurant business. The essence of scientific novelty is substantiation of transformations in understanding the essence and significance of design in the formation of the development concept of hotel and restaurant
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Vladymyr, Olha. "Hotel and Restaurant Design Evolution: from Functional to Systemic Approach." Demiurge: Ideas, Technologies, Perspectives of Design 4, no. 1 (2021): 45–58. https://doi.org/10.31866/2617-7951.4.1.2021.236119.

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The purpose of the article is to study the preconditions of origin and features of further development of the design of hotel and restaurant business. The research methodology is based on the methods of complex analysis with the use of historical-survey and practical-analytical methods. The essence of scientific novelty is to identify the main approaches in the design of hotel and restaurant business. The essence of scientific novelty is substantiation of transformations in understanding the essence and significance of design in the formation of the development concept of hotel and restaurant
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Odnolko, Victoria. "THEORETICAL BASICS OF SERVICE THE HOTEL AND RESTAURANT BUSINESS." Development of Management and Entrepreneurship Methods on Transport (ONMU) 81, no. 4 (2022): 112–22. http://dx.doi.org/10.31375/2226-1915-2022-4-112-122.

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The article is devoted to the theoretical foundations of serviceology at hotel and restaurant enterprises, as a science of economic development and management in the field of service. The object of the article is the sphere of service as a structural element of the modern global economy. The purpose of this article is the development of service science at hotel and restaurant enterprises, as a scientific basis for the development of the service sector in the modern economy of the country. To achieve the goal, the following tasks are solved:- the concept and categories of serviceology in the sp
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25

Stoyko, Igor, and Roman Sherstiuk. "14 principles of Wilhelm Edwards Deming for quality management of hotel and restaurant ambassador." Socio-Economic Problems and the State 22, no. 1 (2020): 66–78. http://dx.doi.org/10.33108/sepd2020.01.066.

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The possibility of implementing a quality management system in the hotel and restaurant complex of Ukraine based on the William Edwards Deming’s principles of quality management to meet the requirements of ISO 9000 quality standards and Hazard Analysis and Critical Control Points (HACCP) is substantiated in the article. The purpose of the study is to adapt the William Edwards Deming’s principles of quality management to their implementation in the hotel and restaurant business to ensure the stability of services quality in the modern market, the orientation of managers on creation of condition
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Polinkevych, Oksana. "Conflict Management Technologies in Hotel and Restaurant Business." Restaurant and hotel consulting. Innovations 5, no. 1 (2022): 23–36. http://dx.doi.org/10.31866/2616-7468.5.1.2022.260869.

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Topicality. In modern conditions, conflicts in hotel and restaurant business are intensified. Such phenomena slow down and unbalance their development, as well as cause the liquidation of enterprises. This is a natural process. Therefore, it is important to learn how to manage them. Opposites and contradictions are inevitable in the enterprises activities of the service sector, as they are based on the communicative level. The aim of the article is to determine conflict management technologies in hotel and restaurant business using conflict theories. Research methods. The study used general sc
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Okhota, Vitalii. "Foreign experience in personnel management in the hotel and restaurant business." INNOVATIVE ECONOMY, no. 3-4 (May 2020): 127–32. http://dx.doi.org/10.37332/2309-1533.2020.3-4.18.

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Purpose. The aim of the article is systematization of the main directions of effective foreign experience of personnel management in the field of hotel and restaurant business. Methodology of research. The works of domestic and foreign scientists on effective foreign experience in personnel management in the hotel and restaurant business are the theoretical and methodological basis of the study. The tasks set in the work are solved by means of methods: analysis and generalization – at disclosure of the basic directions of the leading foreign experience of personnel management in the field of h
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Fitriano, Yun, and Zahrah Indah Ferina. "ANALISIS EFEKTIFITAS DAN KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BENGKULU." EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis 9, no. 1 (2021): 69–80. http://dx.doi.org/10.37676/ekombis.v9i1.1212.

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Yun Fitriano, Zahrah Indah Ferina; This study aims to determine the extent to which the effectiveness and contribution of hotel taxes and restaurant taxes to regional revenue (PAD) Bengkulu city. The data used in this study are secondary data on hotel taxes and restaurant taxes which are sourced from reports on the realization of the Bengkulu city regional income and expenditure budget from 2015 to 2018. The method of analysis in this study uses quantitative descriptive analysis. The results showed that the average value of the effectiveness of hotel taxes and restaurant taxes in Bengkulu City
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Tambun, Sihar, and Iga Putri Hawani. "DETERMINAN PENDAPATAN ASLI DAERAH DKI JAKARTA DAN EFEK MODERASI JUMLAH WISATAWAN." Jurnal Akuntansi Manajerial (Managerial Accounting Journal) 2, no. 1 (2017): 24–36. http://dx.doi.org/10.52447/jam.v2i1.913.

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This research is about the influence of hotel restaurant tax and entertainment tax on regional pure income with number of tourist as a moderating variable. Hotel restaurant tax and entertainment tax are independent variables in this study. Regional pure income is a dependent variable. The number of tourist is a moderating variable. The method used is purposive sampling. The data used are regional pure income, tax revenue of hotel and restaurant, entertainment tax revenue, and the number of tourist in the period of 2006 until 2015 in DKI Jakarta. The data analysis technique was multiple regress
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30

Polinkevych, Oksana. "Business Communications of Hospitality Industry Enterprises in Conditions of Political Instability." Restaurant and Hotel Consulting. Innovations 7, no. 1 (2024): 31–47. https://doi.org/10.31866/2616-7468.7.1.2024.305953.

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<strong>Topicality.</strong>&nbsp;Ukraine is going through a complex period of its societal and economic transformation. The hotel and restaurant business of our country faced significant challenges during the Russian aggression. <strong>The aim of the article</strong>&nbsp;is to develop a roadmap for business communications in the hospitality industry under political instability. <strong>Research methods.</strong>&nbsp;When conducting this research, general scientific methods were used, such as: induction and deduction, for synthesising ideas on business communication in the hotel and restaur
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Tsviliy, Sergiy, Darya Gurova, and Tetiana Kuklina. "Marketing competitiveness of hotel and restaurant enterprise: theoretical approach and methods of definition." VUZF Review 6, no. 2 (2021): 30–41. http://dx.doi.org/10.38188/2534-9228.21.2.05.

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The article considers topical issues of marketing competitiveness of hotel and restaurant business enterprises. The product marketing complex and the service marketing complex have been modernized by including the "period" element in the list of their components. The list of marketing functions of the manufacturer of a complex hotel and restaurant product has been supplemented with the function of implementing the time policy. The stages of the product life cycle are divided according to the principles of achieving effective interaction between producer and consumer based on cost structuring.
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Kuzubov, Alexey, and Aleksandr Maksimenko. "Hotel business: customer loyalty management." E3S Web of Conferences 363 (2022): 03034. http://dx.doi.org/10.1051/e3sconf/202236303034.

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The relevance of the chosen direction of the research is due to the need to develop modern marketing management technologies for the adaptation, survival and further development of hotel and restaurant industry, taking into account the fact that the current situation characterized by a socio-economic crisis, has been aggravated by the consequences of the COVID-19 coronavirus pandemic, which together led to new challenges in the hotel and restaurant industry. The hotel and restaurant product is presented as a combination of material product, services and atmosphere, which together form a unique
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Rina, Sri Febda. "FASILITAS OBJEK WISATA DALAM PENGEMBANGAN DESA WISATA : KASUS BONO DI KECAMATAN TALUK MERANTI KABUPATEN PELALAWAN." Jurnal Daya Saing 4, no. 3 (2018): 371–80. http://dx.doi.org/10.35446/dayasaing.v4i3.314.

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The purpose of the research to get detail contribution of hotel and restaurant in developing Bono Village Tourism at Teluk Meranti Bono Pelalawan. The specific purpose is to study the availablity of hotel and restaurant, training and also socializationthat received by hotel and restaurant’s owner to develop Bono Village Tourism. In this study Hotel and Restaurant is viewed from social and culture’s side in Hospitality which has twelve (12) elements, and this research are limited to study only for two elements, hotel and restaurant. The data was gathering from fifty (50) people from communities
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Sanitra, Sahara, Syapsan Syapsan, and Dahlan Tampubolon. "Analisis Determinan Penerimaan Pajak Hotel dan Restoran." Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) 4, no. 1 (2022): 61–69. http://dx.doi.org/10.47065/ekuitas.v4i1.1769.

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The purpose of this study is to examine the impact of the number of hotel rooms, restaurants, tourist visits, and GDP on hotel and restaurant tax revenues in Kuantan Singingi Regency, as well as to determine which variables have the most impact on hotel and restaurant tax revenues. From 2010 to 2020, the researchers employed a quantitative research design with time series data from the Regional Revenues and Expenditures Budget (APBD) and the Kuantan Singingi Regency's Central Statistics Agency (BPS). The multiple linear regression model is used to determine whether the independent variable has
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Herjanti, Secillia, and I. Wayan Teg Teg. "Analisis Efektivitas dan Laju Pertumbuhan Pajak Daerah serta Kontribusinya Terhadap Pendapatan Asli Daerah Di Kota Bogor Periode 2013-2017." Jurnal Ilmiah Akuntansi Kesatuan 8, no. 1 (2020): 37–48. http://dx.doi.org/10.37641/jiakes.v8i1.289.

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The existence of regional autonomy that applies in Indonesia, the autonomous region both provincial and district / city must be able to regulate and manage their own regions and are required to try to increase Regional Original Revenue (PAD) which has potential in the region one of which is in the collection of local taxes. Hotel Tax, Restaurant Tax and Entertainment Tax have the potential to increase PAD in Bogor City. The purpose of this study was to determine the level of effectiveness of hotel tax collection, restaurant tax and entertainment tax in the city of Bogor for the period 2013-201
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Oksana, Verstiak, Kruhlyanko Andriy, and Kormakova Inna. "DEVELOPMENT OF THE HOTEL AND RESTAURANT BUSINESS IN THE CONTEXT OF EUROPEAN INTEGRATION." BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS I, no. 89 (2023): 68–77. http://dx.doi.org/10.34025/2310-8185-2023-1.89.05.

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Relevance. Problem statement. European integration implies the development of international tourism flows, which will ensure an increase in demand for hotel and restaurant services. This can contribute to the development of infrastructure, improving the level of service, and creating new job opportunities. Furthermore, in the process of European integration, the standards of the hotel and restaurant business in Ukraine require adaptation to the requirements of European norms and standards. This includes the implementation of appropriate standards for food safety and quality, hygiene, energy ef
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Jaya, Ekki Satria, and Eko Edy Susanto. "The Effectiveness and Contribution of Hotel and Restaurant Tax Revenue to PAD Palopo City." IJEBD (International Journal of Entrepreneurship and Business Development) 5, no. 5 (2022): 936–44. http://dx.doi.org/10.29138/ijebd.v5i5.1990.

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Purpose: Regional Original Income is revenue from local tax levies, regional levies, separated regional wealth management and other income. Restaurant tax and hotel tax are included in local taxes. Restaurants and hotels are potential sectors in increasing the effectiveness of tax revenues and their contributions can spur economic development in Palopo City. The purpose of this study was to determine the effectiveness and contribution of restaurant taxes and hotel taxes to PAD in Palopo City. The research was conducted at the Regional Revenue Service of Palopo City.&#x0D; Design/methodology/ap
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Ajun, Nurul Afa, and Hermawan A. M.S.I Hendri. "EFFECT OF HOTEL AND RESTAURANT TAX REVENUES ON LOCAL NATIVE INCOME IN SEMARANG CITY." Annals of the University of Craiova for Journalism, Communication and Management 8, no. 1 (2022): 69–74. https://doi.org/10.5281/zenodo.7470353.

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This study aims to analyze the influence of hotel and restaurant tax revenues in Semarang City. The research uses descriptive quantitative methods with a secondary data analysis approach. The object of this research is the large contribution of hotel and restaurant taxes to the original income of the Semarang City area which includes reports on the realization of local native income, the level of effectiveness of realization, the realization of hotel and restaurant taxes. The authors used secondary data obtained from various official local government sources. Hotel and restaurant tax contribut
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Zhehus, O. V., and O. V. Illiashenko. "Customer Loyalty Management in Hotel and Restaurant Establishments in the Face of New Challenges." Problems of Economy 3, no. 45 (2020): 118–25. http://dx.doi.org/10.32983/2222-0712-2020-3-118-125.

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The article proves that the current situation, which is characterized by a political and socio-economic crisis in Ukraine, has been complicated by the consequences of the COVID-19 coronavirus pandemic, and together they have led to new challenges in the hotel and restaurant industry. The actual value of the chosen area of research is stipulated by the necessity to develop modern and marketing management technologies, which could help hotel and restaurant establishments to survive, adapt, and develop in the face of today’s challenges. One of the priority areas for management is the assessment o
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Polinkevych, Oksana. "Conflict Management Technologies in Hotel and Restaurant Business." Restaurant and Hotel Consulting. Innovations 5, no. 1 (2022): 23–36. https://doi.org/10.31866/2616-7468.5.1.2022.260869.

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Topicality.&nbsp;In modern conditions, conflicts in hotel and restaurant business are intensified. Such phenomena slow down and unbalance their development, as well as cause the liquidation of enterprises. This is a natural process. Therefore, it is important to learn how to manage them. Opposites and contradictions are inevitable in the enterprises activities of the service sector, as they are based on the communicative level. The aim&nbsp;of the article is to determine conflict management technologies in hotel and restaurant business using conflict theories. Research methods.&nbsp;The study
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Klievtsov, Ye H., and O. Yu Filippova. "PROSPECTS OF THE USE OF ARTIFICIAL INTELLIGENCE AND ROBOTIC SYSTEMS IN THE HOTEL AND RESTAURANT BUSINESS." TRADE AND MARKET OF UKRAINE, no. 2(54) 2023 (December 30, 2023): 44–52. http://dx.doi.org/10.33274/2079-4762-2023-54-2-44-52.

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Objective. The purpose of the article is to analyze the prospects for the use of robotic systems and artificial intelligence in the hotel and restaurant business, to provide recommendations for the introduction of innovative technologies in the hotel and restaurant business. Methods. When studying the prospects of using artificial intelligence technologies in the hotel and restaurant business, analyzing robotic systems, such empirical and theoretical research methods were used as: Observation — to determine the dynamics of the development of the hotel and restaurant industry and their trends t
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Radchenko, Anna, Tahir Amiraslanov, Galina Dyukareva, Leonida Bilenko, and Anna Islamova. "Development and formation of student competencies for the hotel and restaurant sphere with distance learning." ScienceRise, no. 2 (April 30, 2021): 65–71. http://dx.doi.org/10.21303/2313-8416.2021.001803.

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A developed model of the formation of the competencies of future specialists in the field of the hotel and restaurant industry is proposed, which takes into account the peculiarities of teaching students in quarantine conditions of distance education.&#x0D; The research carried out makes it possible to systematize scientific views on the desired competencies of scientists, researchers and specialists in the field of the hotel and restaurant industry.&#x0D; The object of research is the competence of students for the hotel and restaurant sector, as well as the peculiarities of their formation i
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Radchenko, Anna, Tahir Amiraslanov, Galina Dyukareva, Leonida Bilenko, and Anna Islamova. "Development and formation of student competencies for the hotel and restaurant sphere with distance learning." ScienceRise, no. 2 (April 30, 2021): 65–71. https://doi.org/10.21303/2313-8416.2021.001803.

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A developed model of the formation of the competencies of future specialists in the field of the hotel and restaurant industry is proposed, which takes into account the peculiarities of teaching students in quarantine conditions of distance education. The research carried out makes it possible to systematize scientific views on the desired competencies of scientists, researchers and specialists in the field of the hotel and restaurant industry. The object of research is the competence of students for the hotel and restaurant sector, as well as the peculiarities of their formation in conditions
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Кулак, Наталія Валеріївна, та Любов Вікторівна Мурована. "ФРАНШИЗА ЯК ЕФЕКТИВНИЙ ІНСТРУМЕНТ ВЕДЕННЯ ГОТЕЛЬНО-РЕСТОРАННОГО БІЗНЕСУ". Bulletin of the Kyiv National University of Technologies and Design. Series: Economic sciences 139, № 5 (2020): 93–104. http://dx.doi.org/10.30857/2413-0117.2019.5.9.

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The article explores the global trends in the development of tourism and hotel and restaurant business, provides insights to the basic franchising concept and offers a definition of the term franchising in the hotel and restaurant business. A statistical analysis of profitability indicators of the global tourism market has been performed. The results of the world and domestic hotel and restaurant industry survey have validated positive prospects for the implementation of franchising in the hotel and restaurant business in Ukraine. The research findings demonstrate qualitative and quantitative
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Hartawan, I. Putu Yuda. "Konsep pelestarian lingkungan melalui implementasi green hotel di akasha villa & restaurant." Jurnal Ilmiah Pariwisata dan Bisnis 1, no. 9 (2022): 2445–66. http://dx.doi.org/10.22334/paris.v1i9.167.

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Konsep green hotel adalah konsep dimana pelakunya memperhatikan setiap tindakan yang dilakukan agar tidak memberikan dampak negatif terhadap lingkungan. Akasha Villa &amp; Restaurant adalah akomodasi yang ingin menjadi pelopor dalam melawan isu lingkungan dengan menerapkan konsep green hotel. Untuk dapat menerapkan kosep green hotel dengan baik, maka diperlukan penlitian mengenai implementasi konsep green hotel di Akasha Villa &amp; Restaurant. Tujuan penelitian ini adalah untuk mengetahui faktor penyebab konsep green hotel diterapkan, serta bagaimana implementasi konsep tersebut di Akasha Vil
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Lis Lestari Sukartiningsih and Louise Erlanda Dwi Putri. "Pengaruh Penerimaan Pajak Hotel, Pajak Restoran, Dan Pajak Hiburan Terhadap Pendapatan Asli Daerah Kota Malang Tahun 2016 - 2021." Akubis : Jurnal Akuntansi dan Bisnis 9, no. 2 (2023): 19–27. http://dx.doi.org/10.37832/akubis.v9i2.54.

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This study aims to determine the effect of hotel tax revenue, restaurant tax and entertainment tax on local revenue in Malang City in 2016-2021. This type of research is Explanatory Research, data collection methods use field studies and literature studies, with data analysis methods using quantitative descriptive statistical analysis. The data used in this study were obtained from the Malang City BKAD office, including the realization of hotel tax, restaurant tax, and entertainment tax revenue, as well as local revenue for 2016-2021.&#x0D; The results of multiple linear regression analysis sh
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S., Tsviliy, and Korniienko O. "POSTCORONAVIRUS MARKETING POLICY OF RETAINING LOYAL CONSUMERS OF HOTEL AND RESTAURANT PRODUCT." Scientific Bulletin of Kherson State University. Series Economic Sciences, no. 42 (June 25, 2021): 50–55. http://dx.doi.org/10.32999/ksu2307-8030/2021-42-8.

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The article is devoted to the study of post-coronavirus marketing policy of retaining loyal consumers of hotel and restaurant products. The understanding of the complex hotel and restaurant product, which is the final product of the hotel and restaurant industry, which covers the processes of production, sales, organization of consumption in accordance with the theory of marketing services. The specific features of the hotel and restaurant product in the concept of modern consumption are highlighted. The scheme of a complex hotel and restaurant product is offered. The profile of the segment of
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VLASENKO, IVAN. "PLANNING OF RESOURCE PROVISION OF EXIT FROM THE CRISIS OF THE ENTERPRISES OF THE HOTEL AND RESTAURANT." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 296, no. 4 (2021): 110–13. http://dx.doi.org/10.31891/2307-5740-2021-296-4-18.

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The article analyzes the impact of the COVID-19 pandemic on the functioning of small and medium-sized businesses in the hotel and restaurant industry. The hotel and restaurant business in Ukraine suffers the most from the restrictions imposed due to the spread of the virus. The established restrictions have both direct and indirect impact on the functioning of small and medium-sized businesses in the hotel and restaurant industry. It is shown that due to the introduced restrictions, the share of the hotel and restaurant business sector in the gross domestic product of Ukraine has significantly
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Maliangkay, Julio Daniel, Merry Theovanny Bawole, and Margaretha N. Warokka. "ANALISIS KINERJA WAITERS DI RESTORAN CAKRAWALA HOTEL ARYADUTA MANADO PADA ERA NEW NORMAL." JURNAL HOSPITALITI DAN PARIWISATA 7, no. 1 (2024): 32–41. http://dx.doi.org/10.35729/jhp.v7i1.133.

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The Covid-19 pandemic that occurred in 2019 in Indonesia has had an impact and changes in the restaurant industry in the hotel world, as well as the Cakrawala Restaurant at the Aryaduta Hotel Manado. Changes that have occurred include changes to the SOP in serving guests and also a reduction in the number of waiters at the Cakrawala Restaurant at the Aryaduta Hotel Manado. This makes waiters have to work optimally, especially after the pandemic enters the new normal period, where everything is gradually recovering and the hotel business is starting to get busy again. For this reason, the autho
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Buhaieva, Maria, Oleksandr Malykhin, and Yaroslаv Hrynko. "Business Process Management in the Hotel and Restaurant Industry." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 12(45) (2024): 162–77. https://doi.org/10.32515/2663-1636.2024.12(45).162-177.

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The purpose of this article is to conduct a comprehensive analysis and improvement of business process management in the hotel and restaurant industry, considering current challenges, particularly global and national economic, social, and technological changes. The article examines the impact of war on the hotel and restaurant industry, specifically determining that military actions have led to significant losses in the hotel and restaurant business in both quantitative and financial terms. Key external factors affecting the competitiveness of the industry and its ability to withstand the cons
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