MINISTRY OF FINANCE -------- SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness --------------- No: 123/2012/TT-BTC Ha Noi‚ July 27‚ 2012 CIRCULAR GUIDANCE ON THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF LAW ON ENTERPRISE INCOME TAX NO.14/2008/QH12 AND GUIDELINES ON IMPLEMENTATION OF DECREE NO.124/2008/ND-CP DATED DECEMBER 11‚ 2008‚ DECREE NO.122/2011/ND-CP DATED DECEMBER 27‚ 2011 OF THE GOVERNMENT DETAILING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF LAW ON ENTERPRISE
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Table of Contents Introduction 1 Types of Tourism 1 Tourism Industry 2 Management 2 Planning……………………………………………………………………………………………………………………………………3 Leading…………………………………………………………………………………………………………………………..…….….3 Organizing ………………………………………………………………………………………………………………………….…...3 Controlling……..………………………………………………………………………………………………………………………..4 Other Aspect ………………….…………………………………………………………………………………………………………........4 Conclusion……………………………………………………………………………………………………………………………………
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Notice for Scholars This monograph was originally published as the September 1972 issue of Southeast Asian Perspectives‚ a publication of the American Friends of Vietnam‚ an organization which was formed in 1955 and prior to its demise two decades later included on its board such diverse figures as Senators John F. Kennedy and Mike Mansfield‚ Socialist Party Chairman Norman Thomas‚ and Journalist Robert Shaplen. It is reprinted here with the permission of the author. Please note that in formatting
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industry-related work experience is highly encouraged. The hospitality management program prepares students for managerial careers in all facets of the hospitality industry including restaurants‚ hotels‚ resorts‚ convention and visitors bureaus‚ tourism‚ meeting planning organizations and much more. Bachelor’s degree requirements General Requirements (45-46 credit hours) Communications (11–12 credit hours) COMM 105 - Public Speaking IA Credits: (2) or COMM 106 - Public Speaking I Credits: (3)
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MASS TOURISM BROAD TRENDS IN TOURISM AND TRANSPORT IN THE 21ST CENTURY 1. Shifting from traditional mass tourism to individual travelling 2. Shifting from long-haul to shorter break visits 3. IT times: E-commerce 4. Polarization between ‘big’ and ‘small’ players 5. Various traveling purposes‚ dominated by ‘holiday’ and ‘VFR’ travellers 6. A globalized destination era 7. Sustainable and pro-poor tourism become popular in many of the LDCs 8. Stronger environmental
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THE EFFECTS OF SPORTS IN THE TOURISM INDUSTRY OF ANILAO‚ BATANGAS AS PERCEIVED BY INTERNAL TOURISM STAKEHOLDERS A Thesis Proposal Presented to the faculty of College of Arts and Sciences of Colegio San Agustin – Biñan‚ Laguna In Partial fulfilment of the Requirements for the Degree of Bachelor Of Science in Tourism GENEVA JOY G. TABUENA MARCH 2012 Chapter 1 The Problem and It’s Background 1. Introduction Sports Tourism is defined as a specific travel outside
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report will start with definitions of tourism and motivation‚ followed buy a few theories of motivation‚ and ending with a conclusion. Theses theories are relating to the push of individual/s to embark on a holiday‚ and the pull of the tourist destination. Definitions • According to the UK Tourism Society and cited in the BTEC National Travel and Tourism book‚ by Elise James‚ Joanne Thirlaway and Ursula Woodhouse. (2007‚ pg3) Their defection of tourism is as follows. “ The temporary‚
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India is famous as the land of stunning beauty and overall history that can be seen in its culture‚ tradition‚ and geography. There are lots of tourism opportunities in this country as like: Wildlife‚ hill station‚ beach‚ ancient Ayurveda‚ backwater‚ Adventure‚ Cultural‚ monument‚ village pilgrimage‚ monsoon‚ etc are predominant tourism options available in this country. India’s exhilarating beauty has been attracted to visitor since long years. Each part of India is worth exploring and worth enjoying
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absolutely a fact that tourism has brought a variety of economic benefits to local communities. First of all‚ it creates employment from local people. According to Duval (2004b‚ 4)‚ Caribbean tourism is on the way of development‚ which accounts for over 15 percent of the region’s occupation and nearly 6 percent of its GDP. It can also be seen that the cost of setting up a new job in tourism sector is less than one-fifth of the one in the manufacturing field. Moreover‚ international tourism is also a directly
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these kids doing in town?"? Sports Tourism is one the fastest growing industries in the world. It is also‚ however‚ one of the least talked about. Tourism has been and will continue to be one of the biggest and most profitable industries in the world. Obviously sports are a very important aspect to society in many different ways. Culturally‚ Economically‚ and Socially‚ the role sports play in today ’s society is immeasurable. But‚ what is Sports Tourism? I intend to answer that question and
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