臺東縣觀光休閒產業是大家目光焦點，已有千百個民宿業，配合市場需求已扮演住宿重要角色。所到之處，都是民宿業天下。隨著時間南迴鐵路、南迴公路以及蘇花二改全面進行中。未來3-5年交通上會有很大躍進。臺東市區BOT飯店業陸續完工，臺東市觀光旅遊產業軟硬體逐漸成形，臺東成為一個觀光城市，迎向陽光未來指日可待。 在這個"休閒者為中心”的時代，正逐漸成為一個日益引起關注、富有生機和活力的體驗經濟時代。體驗經濟的出現滿足了消費者對商品的需要、情感的需要、自我實現的需要。體驗經濟是以客戶為中心的經濟，它反映人類的消費行為和消費心理正在進入一種新的高級形態。 我們建議台東如意休閒事業飯店能朝以下方向前進，1)主題飯店2)體驗主題化 3)公益敎育提倡推廣4)異業結盟共創佳績 在這個世代希望創造自己和朋友、家人、孩子們的歡樂童年和美好回憶。忘憂館景觀旅店和曙光渡假酒店，要朝向這方向前進，要提供好的條件給消費者，藉由人的感受所創造的價值，是需要不斷提昇和優化來帶動經濟成長和發展。 / Tai-Tung tourism and leisure industry catch everyone’s eyes, hundreds of B & B in Tai-Tung, have been playing an important role in tourist-stay market. B & B could be found everywhere. With transportation to connect Tai-Tung and other cities will have great improvement in the nearly 3 to 5 years due to south-link highway and the Su-Hua Highway. Hotels in Tai-Tung downtown by BOT are being completed. Threrfore, Tai-Tung, as a tourist city, is expended to have a bright future. Since, the hardware and software of tourism are gradually being matured. In this "casual person-centric" era, the era of experience economy is becoming a growing concern, full of vigor and vitality. Experience economy fullfills to cousumers’ needs , emotion and self-actualization. Experience Economy is customer-centric economy, which reflects consumers’ behavior and consumer psychology are moving forward to a higher level. We recommend Tai-Tung Ru-Yi Leisure Hotels can move in the following directions, 1) Theme hotel 2) theme experience 3) Promote Public Education 4) cross-industry alliance to create success. People in this age want to create the joy of childhood and lovely memory for their friends, family, and children. The forget worry village and Sunrise Hotel should donate themselves to be the providers who provide customers the good living conditions, with the feelings of people to create value, is the need to constantly improve and optimize to boost economic growth and development.

Konkurrensmiljön i populära destinationer skapar ett behov för hotell att differentiera sig. Implementering av CSR är ett alternativ för att skapa mervärde och bättre relationer med det omgivande samhället. Därav får kommunikationen av CSR en strategisk betydelse. Hotell kan både påverka och bli påverkade av det omgivande samhället, även vad det gäller CSR. Samhället kan se olika ut i exempelvis Nord- och Sydeuropa, där länderna har sociokulturella och finansiella skillnader. Stockholm och Rhodos är två populära resmål i Sverige och Grekland, med annorlunda lokala omständigheter. Syftet med denna uppsats är att komparativt undersöka hur väletablerade hotell i Rhodos och Stockholm kommunicerar CSR. Vidare syftar undersökningen till att skapa förståelse om lokala omständigheter påverkar hotellens CSR-initiativ. Denna studie består av sex strukturerade intervjuer, varav tre i respektive destination, samt en text- och bildanalys av hotellens webbsidor och sociala medier. Det framkom att majoriteten av de undersökta hotellen i Rhodos och Stockholm kommunicerar CSR-initiativen primärt genom sociala medier, i synnerhet Instagram och Facebook. Innehållet i CSR-kommunikationen berör mestadels miljörelaterade initiativ. CSR är inte ett krav i hotellbranschen, endast en fördel för hotellet och den omgivande miljön. Lokala omständigheter kan påverka hotellens implementering och kommunikation av CSR. Den ekonomiska aspekten har störst påverkan på invånarna och hur hotell hjälper lokalinvånarna, främst gällande hotellen i Grekland. Vidare framkom det att en standardiserad CSR-mall inte kan gälla internationellt eftersom hotell påverkar och blir påverkade av det omgivande samhället. / The competitive environment in popular destinations creates a need for hotels to differentiate. Implementing CSR is an option for added value and better relationships with the surrounding community. Hence, the promotion of CSR has a strategic importance. Hotels can both affect and be influenced by the surrounding community, even when it comes to CSR. For example the society may look different in northern and southern Europe, where the countries have socio-cultural and financial differences. Stockholm and Rhodes are two popular destinations in Sweden and Greece, with different local circumstances. The purpose of this paper is to compare how well-established hotels in Rhodes and Stockholm promote CSR. Furthermore, the survey aims to create an understanding of how local circumstances affect the hotel's CSR initiatives. This study consists of six structured interviews, whereof three in each destination, and a text and image analysis of the hotel's websites and social media accounts. The results showed that the majority of the investigated hotels in Rhodes and Stockholm promote their CSR initiatives primarily through social media, in particular Instagram and Facebook. The content of their CSR promotion is mostly about environment-related initiatives. CSR is not a requirement in the hotel industry, only an advantage for the hotel and the surrounding environment. Local circumstances can affect the hotel's implementation and promotion of CSR. The economic aspect has the greatest impact on local residents and affect how hotels adjust their CSR-initatives, particularly in the greek hotels. Moreover, it was found that a CSR policy can’t be standardized internationally as hotels affect and are influenced by the surrounding community.

The thesis aims to explore patterns and methods that lead to valuation of real estate assets through a process of hotel appraisal. It therefore focuses on a hotel as a special type of property. It seeks to derive a general procedure for determination of value of a property used as an asset for operation of a hotel through combination of established business valuation and property valuation methods. The first part of the evaluation mechanism will be quite similar to the valuation of a company process. Emphasis is placed on the analytical part involving examination at the locality, the strategic and financial analysis and the determination of the constituents that generate value. In the part on property valuation, the use of valuation methods, determination of investment costs and discount rates are discussed in greater detail. The second part focuses on the valuation of real estate assets, namely on the need to exclude the tangible and intangible assets unrelated to the hotel property. The thesis concludes with a recommendation of a procedure that would result in establishment of market value of the hotel's property itself.

This master thesis deals with information systems used by tourism. Its aim was to map the accommodation reservation systems, describe their characteristics from the prospective of both accomodation providers and their clients and describe the associated business processes. Existing reservation systems on the accommodation market were evaluated according to preselected criteria. A perfect the reservation system was proposed based on the investigation of the characteristics and criteria compliance.

No panorama energético brasileiro, a geração de água quente e fria, pelos métodos convencionais, utilizando energia elétrica, implica em mais um fator de sobrecarga no sistema de geração, transporte e distribuição, potencializando os conhecidos picos de energia, onde o sistema de geração de energia elétrica de nosso país tem que estar dimensionado por apenas seis horas por dia e que para continuar garantindo esta energia exige pesados investimentos públicos, com grandes impactos. A energia elétrica é uma forma de energia de alta qualidade, devendo assim ser destinada a aplicações nobres, onde não é possível substituí-la. Maior importância tem sido dada ao estudo dos sistemas de refrigeração por absorção, devido às peculiaridades desses sistemas em relação aos ciclos por compressão e também pelo aproveitamento dos rejeitos térmicos. O objetivo desta pesquisa é contribuir para a redução do consumo de energia elétrica no setor comercial, mais especificadamente em hotelaria, situação esta que encontramos no consumo simultâneo de fonte de calor quente e fria. No entanto como fonte de energia alternativa a energia elétrica busca-se o gás LP, devido a sua capilaridade de distribuição de grande acesso aos empreendimentos em qualquer local do país e alto poder calorífico. O sistema de ar condicionado a gás LP é uma opção para sistemas de climatização. Proporciona uma significativa redução de consumo de energia quando se busca um equilíbrio nas demandas de fonte quente e fria / The Brazilian energy landscape, the generation of hot and cold water, by conventional methods, using electricity, implies an additional overhead factor in system generation, transmission and distribution, leveraging the familiar \"power surges\", where the system electric power generation in our country have to be sized for only six hours a day and to continue ensuring that energy demands heavy public investment, with major impacts. Electricity is a form of high quality power and should therefore be applicable for nobles, where you cannot replace it. Greater importance has been given to the study of the absorption refrigeration systems, due to the peculiarities of these systems in relation to the cycles of compression and also the utilization of waste heat. The objective of this research is to contribute to reducing electricity consumption in the commercial sector, more specifically in hotels, we found this situation in simultaneous consumption of heat source hot and cold. However as an alternative energy source to power up the search LPG, due to its capillary distribution of large enterprises access to anywhere in the country and high calorific value. The air conditioning system LPG is an option for air conditioning systems. Provides a significant reduction of energy consumption when it seeks to balance the demands of hot and cold source.

Ce travail essaye de détecter les réelles potentialités apparentes et latentes d’un tourisme renouvelé dans deux sites remarquables de la Tunisie, d’une part, la chaine hôtelière de la ville de Sousse, en rapport avec la Médina, et d’autre part, le projet de restructuration convoitée pour une hôtellerie de luxe sis à la banlieue Nord de Tunis. Notons que, cette recherche soulève une démarche urgente pour répondre aux nouvelles exigences de développement et de durabilité des paysages touristiques. En l’occurrence, la Tunisie est un terrain d’application favori et annonciateur des horizons modernes plausibles pour des échelles spatiales différentielles, mais ils disposent tous les deux des ressources de richesses naturelles, patrimoniales, identitaires et socioéconomiques. Il a été question de saisir les différentes évolutions structurelles et institutionnelles du tourisme tunisien, ses atouts et ses contraintes, notamment, après la période du printemps arabe qualifiée d’une période « d’hésitation ». D’ores et déjà, il s’avère le rôle simpliste de l’Etat en s’articulant sur les relatives règles du contrôle et de l’assistance partielle pour le déroulement de cette ressource économique. Le secteur privé n’a pas révélé encore de réelles capacités de redressement et de reprise ; leurs actions restent globalement chimériques. C’est dans ce cadre que s’insère notre travail de recherche qui vise à mettre en place un nouveau modèle de tourisme de luxe qui renforce l’attraction de ces hôtels et leur permet d’attribuer un caractère culturel et patrimonial à travers un choix judicieux des sites d’étude. Au niveau de la ville de Sousse : la méthodologie suivie, se base sur une classification des hôtels qui ont vécu une démolition totale et reconstruction ; des hôtels qui ont eu une rénovation partielle ou intérieure en conservant les façades ; des hôtels qui ont gardé l’état initial et des hôtels qui ont changé d’activité principale. Le dysfonctionnement partiel observable de l’activité touristique exige des éléments de réponses urgentes quant aux aspirations et au développement des relations entre les structures hôtelières et les autres composantes de la ville, notamment, sa Médina. Le projet de réhabilitation de la Médina est un exemple peut offrir une autre image d’un paysage et d’une animation multi culturelle. De nos jours, la diversification des produits et des services touristiques est une nécessité et ce, pour esquiver au modèle uni fonctionnel basé sur un tourisme balnéaire de masse. Ce dernier doit être révisé tout en adoptant des stratégies de multifonctionnalité et de valorisation territoriale. Les enquêtes entreprises directement de la grille SERVQUAL, ont montré que l’effort déployé reste encore en dessous des normes, on enregistre des indicateurs significatifs. Pour la banlieue Nord de Tunis : Actuellement, le monde du tourisme est en évolution, ce qui nous a conduit à choisir une structure hôtelière en voie de reconversion en « hôtel de luxe ». Des déterminants ont été identifiés pour définir les composantes de conception et de création de ce nouveau tropisme touristique. Un essai de référentiel multi échelle est ainsi proposé pour qu’il soit un schéma d’aide à la décision pour tout programme de rénovation en « hôtellerie de luxe » en Tunisie. Une tentative de labélisation a été envisagée « nTulux » afin de prescrire des recommandations et des nouveaux repères à l’industrie du tourisme tunisien. / This work tries to detect the real apparent and latent potentialities of a renewed tourism in two remarkable sites of Tunisia. On the one hand, the hotel chain of the city of Sousse, in connection with the Medina, and on the other hand, the coveted restructuring project for a luxury hotel located in the northern cost of Tunis. It should be noted that this research raises an urgent approach to meet the new requirements for the development and sustainability of tourist landscapes. In this case, Tunisia is a favorite field of application and a predictor of plausible modern horizons for differential spatial scales. Both sites have resources of natural, patrimonial, identity and socio-economic wealth. It has been a question of grasping the various structural and institutional developments of Tunisian tourism, its strengths and its constraints, especially after the period of the Arab spring termed a period of "hesitation". Already, it turns out the simplistic role of the state by articulating the relative rules of control and partial assistance for the development of this economic resource. The private sector has not yet revealed real recovery and recovery capabilities; their actions remain globally chimerical. It is in this context that our research work, which aims to set up a new model of luxury tourism, reinforces the attraction of these hotels and allows them to attribute a cultural and heritage character through a choice of two judicious sites. At the level of the city of Sousse: the methodology followed, is based on a classification of the hotels which lived a total demolition and reconstruction; hotels that have had a partial or interior renovation while preserving the facades; hotels that have kept the original state and hotels that have changed main business. The partial observable dysfunction of the tourist activity requires elements of urgent answers regarding the aspirations and the development of the relations between the hotel structures and the other components of the city, in particular, its Medina. The Medina Rehabilitation Project is an example that can offer another image of a multi-cultural landscape and animation. Today, the diversification of tourism products and services is a necessity, to avoid the uni-functional model based on mass seaside tourism. The latter must be revised while adopting strategies of multifunctionality and territorial valorisation. Surveys undertaken directly from the SERVQUAL grid, have shown that the effort deployed remains below the norms, we record significant indicators. For the northern cost of Tunis: currently, the world of tourism is changing, which has led us to choose a hotel structure being converted into a "luxury hotel". Determinants have been identified to define the design and creation components of this new tourist tropism. A multi-scale benchmark test is proposed so that it is a decision-making scheme for a renovation program in "luxury hotels" in Tunisia. An attempt at labeling was considered "nTulux" to prescribe recommendations and new benchmarks to the Tunisian tourism industry.

Made available in DSpace on 2015-12-03T18:35:01Z (GMT). No. of bitstreams: 1 Maria_Rosangela_da_Silva.pdf: 550901 bytes, checksum: 63eddfad275ad5beddca660f634f6b3e (MD5) Previous issue date: 2009-04-01 / The fundamental set of problems reviewed in this research resides in the fact that the accommodation sector demonstrates a lack about the management information to make available decisions by their managers. The research importance is to enhance since it's not possible to know at what point the accountants are acting attending to this demand, and how they have presented the necessary information to the hotel managers. Thus, the main purpose of this study is to identify the types of services required from the accounting offices by the hotels and bread-and-breakfast (B & B's) in Campos do Jord??o; another aim of the research is to identify the needs in term of information required by the hotels and B&B's managers related to the accountancy, that could be attended by the offices which supply services to them. Having how predominant methodological element the application of a questionnaire, the research performed is of an empirical theoretical nature and it was used a quantitative approach on an exploratory type. The interest population of the present study covers the hotels and B & B's located at the city of Campos do Jord??o, S??o Paulo state. The sampling wasn't probabilistic and to convenience based. Related to the results of the research, it was revealed that the services required by the managers are the ones related to fiscal nature information. It was identified that there is "space" to develop accounting services in the city object of study and if the accountants assume a posture of pro-activity there could be an adequacy of the accountant services on what the most recent literature indicates how the accountant future, what is, the consultant role. / A problem??tica desta pesquisa reside no fato de que o setor de hospedagem carece de informa????es gerenciais para tomada de decis??es por parte de seus gestores. A import??ncia da pesquisa ?? real??ada visto que n??o se sabe at?? que ponto os contadores est??o atuando em atendimento a esta demanda, e como t??m apresentado as informa????es necess??rias para os gestores hoteleiros. Desta forma, o objetivo principal deste estudo ?? identificar os tipos de servi??os requeridos dos escrit??rios de contabilidade pelos hot??is e pousadas de Campos do Jord??o; a pesquisa tamb??m tem o prop??sito de identificar as necessidades informativas que esses gestores de hot??is e pousadas t??m, relativamente ?? contabilidade, as quais poderiam ser atendidas pelos escrit??rios que lhes prestam servi??os. Tendo como elementos metodol??gicos predominantes a aplica????o de um question??rio, a pesquisa realizada ?? de natureza emp??rico-te??rica e utilizou-se uma abordagem quantitativa do tipo explorat??ria. A popula????o de interesse para o presente estudo compreende os hot??is e pousadas localizados na cidade de Campos do Jord??o, no estado de S??o Paulo. A amostragem foi n??o probabil??stica e por conveni??ncia. No que diz respeito aos resultados da pesquisa, ficou revelado que os servi??os requeridos pelos gestores s??o aqueles relacionados ?? informa????o de natureza fiscal. Foi identificado que h?? "espa??o" para o desenvolvimento de servi??os cont??beis na cidade estudada e que se houver uma postura de pr??-atividade dos contadores haveria a adequa????o dos servi??os cont??beis ao que a literatura mais recente indica como o futuro do contador, qual seja, o papel de consultor

Made available in DSpace on 2015-12-04T11:45:14Z (GMT). No. of bitstreams: 1 Wanderlei_Bamman_de_Carvalho.pdf: 491243 bytes, checksum: 0bbaceae980d0478b0359948e5a27adf (MD5) Previous issue date: 2004-03-04 / This study intends to present a model of managerial support, either assisting investors either the administrators of the Condo-hotels sector, proposing the improvement and the adaptation of the SUCH - System Uniform of Accounting for Hotels, to the Condo-hotels sector. The importance of the Condo-hotels sector for the Brazilian economy was delineated by this study, as well as its accelerated growth in the course of these last years. It must be detached the competitive factors of the sector, in a better way to make possible the enterprise, intending to contribute to the professionals of the area. The reasons are the proper peculiarities of the Condo-hotels sector, such as the Pool in its composition, inhabitants - owners, amongst innumerable others, that becomes each enterprise differentiated in relation its pairs, and it will be object of analysis. / Este estudo busca apresentar um modelo de suporte gerencial, seja no auxilio aos investidores, seja no aux??lio aos administradores do setor flateleiro, propondo o aperfei??oamento e a adapta????o do SUCH - Sistema Uniforme de Contabilidade para Hot??is, ao setor flateleiro. Delineou-se com esse estudo a import??ncia do setor flateleiro para a economia brasileira, bem como o seu crescimento acelerado no decorrer desses ??ltimos anos. Importa destacar tamb??m os fatores concorrenciais do setor, na busca de melhor viabilizar o empreendimento e com o intuito de contribuir com os profissionais da ??rea. Isso porque, o setor flateleiro possui peculiaridades t??o pr??prias, tais como o Pool em sua forma????o, moradores - propriet??rios, dentre in??meras outras, que torna cada empreendimento diferenciado em rela????o aos seus pares, tal como ser?? objeto de an??lise.

Made available in DSpace on 2015-12-04T11:45:37Z (GMT). No. of bitstreams: 1 Solange_Maria_da_Silva.pdf: 1098938 bytes, checksum: f4ddb860dac06301aaa61abc1950f791 (MD5) Previous issue date: 2005-06-27 / This study has as a purpose to contribute with the disclosure aspects in the lodging segment with a proposal of rendering of accounts for the investors. The study was based on the premise that the accounting information that adequately evidences the patrimonial situation, in a standardized way, allows the comparability among the means of accommodation, be them hotels, flats or similars, and contributes to a bigger transparency and improvement in the process of taking decisions by the investors. Starting from this, a bibliographic survey of relevant aspects of the accounting disclosure and a field research were carried out having as an objective to identify the reports and accounting needs of the asset management companies for the rendering of accounts to the investors, and to propose a sample in accordance with what is established in the Uniform System of Accounts for the Lodging Industry. The methodology adopted was data-collection, through a questionnaire to the companies of asset management located in Sao Paulo contracted to represent the investors in hotel industry properties. The results of the survey has demonstrated a gap between the reports that the companies of asset management receive from the hotel management companies to be sent to the investors and the minimum information disciplined in the Uniform System and required for a good practice of disclosure, proclaimed by national and international norm trends, a space filled by the object of the present work. A sample of rendering of accounts was formulated which contemplates Balance Sheet, Statement of Income, Statement of Cash Flow, Statement of Added Value, Budget and Explanation Notes, the minimum instruments necessary to enable the investors to take a quality decision. / Esse estudo tem por finalidade contribuir com os aspectos de evidencia????o nos meios de hospedagem com uma proposta de presta????o de contas para os investidores. O estudo baseou-se na premissa de que as informa????es cont??beis que evidenciam adequadamente a situa????o patrimonial, de forma padronizada permitem a comparabilidade entre os meios de hospedagem, sejam eles hot??is, flats ou similares, e contribuem para maior transpar??ncia e melhoria no processo de tomada de decis??o pelos investidores. A partir disso, realizou-se um levantamento bibliogr??fico dos aspectos relevantes da evidencia????o cont??bil, e pesquisa de campo com o objetivo de identificar as necessidades de relat??rios e informa????es cont??beis das empresas de asset management para presta????o de contas aos investidores, e propor um modelo, de acordo com o estabelecido no Uniform System of Accounts for the Lodging Industry. A metodologia adotada valeu-se de levantamento de dados por question??rio junto ??s empresas de asset management situadas em S??o Paulo, contratadas para representar os investidores de im??veis com base hoteleira. Os resultados da pesquisa demonstraram a exist??ncia de uma lacuna entre os relat??rios que as empresas de asset management recebem das administradoras hoteleiras para envio aos investidores e as informa????es m??nimas disciplinadas no Uniform System, e requeridas por uma boa pr??tica de evidencia????o, apregoada pelas tend??ncias de normas nacionais e internacionais; omiss??o essa preenchida pelo objeto do presente trabalho. Formulou-se um modelo de presta????o de contas que contempla: Balan??o Patrimonial, Demonstra????o de Resultados do Exerc??cio, Demonstra????o de Fluxo de Caixa, Demonstra????o do Valor Adicionado, Proje????es de Resultado e Notas Explicativas, instrumentos m??nimos necess??rios para munir os investidores para uma decis??o de qualidade.

No panorama energético brasileiro, a geração de água quente e fria, pelos métodos convencionais, utilizando energia elétrica, implica em mais um fator de sobrecarga no sistema de geração, transporte e distribuição, potencializando os conhecidos picos de energia, onde o sistema de geração de energia elétrica de nosso país tem que estar dimensionado por apenas seis horas por dia e que para continuar garantindo esta energia exige pesados investimentos públicos, com grandes impactos. A energia elétrica é uma forma de energia de alta qualidade, devendo assim ser destinada a aplicações nobres, onde não é possível substituí-la. Maior importância tem sido dada ao estudo dos sistemas de refrigeração por absorção, devido às peculiaridades desses sistemas em relação aos ciclos por compressão e também pelo aproveitamento dos rejeitos térmicos. O objetivo desta pesquisa é contribuir para a redução do consumo de energia elétrica no setor comercial, mais especificadamente em hotelaria, situação esta que encontramos no consumo simultâneo de fonte de calor quente e fria. No entanto como fonte de energia alternativa a energia elétrica busca-se o gás LP, devido a sua capilaridade de distribuição de grande acesso aos empreendimentos em qualquer local do país e alto poder calorífico. O sistema de ar condicionado a gás LP é uma opção para sistemas de climatização. Proporciona uma significativa redução de consumo de energia quando se busca um equilíbrio nas demandas de fonte quente e fria / The Brazilian energy landscape, the generation of hot and cold water, by conventional methods, using electricity, implies an additional overhead factor in system generation, transmission and distribution, leveraging the familiar \"power surges\", where the system electric power generation in our country have to be sized for only six hours a day and to continue ensuring that energy demands heavy public investment, with major impacts. Electricity is a form of high quality power and should therefore be applicable for nobles, where you cannot replace it. Greater importance has been given to the study of the absorption refrigeration systems, due to the peculiarities of these systems in relation to the cycles of compression and also the utilization of waste heat. The objective of this research is to contribute to reducing electricity consumption in the commercial sector, more specifically in hotels, we found this situation in simultaneous consumption of heat source hot and cold. However as an alternative energy source to power up the search LPG, due to its capillary distribution of large enterprises access to anywhere in the country and high calorific value. The air conditioning system LPG is an option for air conditioning systems. Provides a significant reduction of energy consumption when it seeks to balance the demands of hot and cold source.