Describes the framework of the Tourism Labour Accounting System (TLAS), an extension of the Tourism Satellite Accounts (TSA). Provides guidance on identifying relevant sources of national statistics to obtain and present estimates on employment and conditions of work in the tourism sector....

The paper consists of three methodologically and causally connected thematic parts: the first part deals with crucial motives and models of the privatization processes in the USA and EU with a particular analytical focus on the Herfindahl-Hirschman doctrine of the collective domination index, as...

The range of accounting information users is a broad one, and it has different information needs, but the same quality requirements in terms of accounting information contained in the financial statements. Even if a number of criticisms and limitations can be brought and attributed to accounting...