Accommodation Types: Hotels, Self-Catering, and More

Classification of Accommodation

Accommodation is normally classified into:

  1. Self-Catering Accommodation:
    • Guests prepare their meals; no food services are provided.
  2. Serviced Accommodation:
    • Meals and other services are provided.

Classifications depend on:

  • Service Quality: Level of staff professionalism and attentiveness.
  • Facilities: Equipment and amenities provided.

Types of Serviced Accommodation

  1. World-Class Service Hotels:
    • Used by wealthy and famous tourists, offer high quality, personalized services with dedicated
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Offshoring, Taxation, Business Management, and Legal Frameworks

Offshoring

Offshoring: The global trend has led to employment having recourse to it. This is not a new phenomenon, but it is already widespread. It is the act of transferring production from industrialized countries to developing countries characterized by having levels below their per capita income and wages of half the population, with the sole purpose of minimizing costs. By minimizing costs, employers manage to produce at a cheaper price than the competition and be competitive, and may sell at

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Macroeconomics: Understanding Economic Activity and GDP

Macroeconomics: Understanding the Economy as a Whole

Macroeconomics concerns the study of the functioning of the economy as a whole. Its purpose is to obtain a simplified view of the economy, but at the same time, it allows us to understand and act on the level of economic activity in a given country. The fundamental objectives of macroeconomics are growth, employment, and price stability.

Monetary Policy Tools

Monetary policy tries to stabilize economic activity and prevent or at least offset the

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Economic Crises and Policy Responses: 1917-1932

Responses to the Economic Crisis

Initially, almost all countries adopted austerity policies aimed at improving profitability by reducing production, selling surpluses, and reducing wages. These measures were intended to reduce production and financial costs by restricting credit. It was believed that this strategy would allow the most efficient firms to survive and help maintain the state budget deficit. However, this strategy further deepened the crisis by encouraging under-consumption, as it placed

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Economic Crises and Global Development: Causes and Impacts

Economic Crises: Causes and Impacts

Origin of Economic Crisis: Keynes

Keynes believed that economic crises happen when people stop spending money, causing demand to fall. He argued that governments should spend money to boost the economy. This spending helps create jobs and gets the economy moving again. He saw government action as key during recessions.

Origin of Economic Crisis: Samuelson

Paul Samuelson built on Keynes’ ideas and said crises happen when businesses and consumers stop spending. He suggested

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Understanding Annual Accounts and Financial Reporting

Annual Accounts: True and Fair View

The annual accounts consist of the Balance Sheet, Profit and Loss Account, the Statement of Changes in Equity, the Cash Flow Statement, and the Report.

Elements of the Annual Accounts

In the Balance Sheet:

  • Assets
  • Liabilities
  • Equity

In the Profit and Loss Account or, where appropriate, directly in the Statement of Changes in Equity:

  • Income
  • Expenditure

Grants, Donations, and Bequests Received

A grant is a transfer of assets aimed at delivery in cash or in kind without compensation

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