5358 research outputs found
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Il fisco. Le guide
No full textUna delle novità apportate dal D.Lgs. n. 139/2015, in tema di redazione di bilanci d'esercizio e consolidati, e incluse dal Consiglio nazionale dei Commercialisti nei principi contabili nazionali, riguarda le immobilizzazioni immateriali. Il principio contabile OIC 24 ha lo scopo di disciplinare i criteri per la rilevazione, classificazione e valutazione delle immobilizzazioni immateriali, nonché le informazioni da presentare nella Nota Integrativa. Questo principio è destinato alle società che redigono i bilanci in base alle disposizioni del Codice civile. Il presente capitolo si propone di esaminarne le modifiche intervenute, alla luce anche dell'emendamento al principio contabile del 27 dicembre 2017
From ski to snow: rethinking package holidays in a winter mountain destination
No full textPurpose: This paper aims to examine tourists’ preferences for package holidays offering different bundles of activities at a winter mountain destination. A winter mountain destination is usually chosen for snow sports, particularly skiing, but increasingly more tourists want to fully exploit their holiday opportunity with an authentic and comprehensive experience of the place. After collecting qualitative data on how tourists spend their typical day, quantitative research is conducted to segment the demand on the basis of tourists’ preferences for bundles of activities undertaken during a winter mountain holiday. Design/methodology/approach: The study uses a mixed method. Two focus groups are included to understand how tourists spend their time at a winter destination; results are then used to identify the components of the holiday, which are then combined in eight packages using an orthogonal array. A questionnaire is administered to a sample of 273 tourists at a well-known mountain destination to measure their preference for different packages. Results are analyzed using factor analysis, conjoint analysis and cluster analysis. Findings: The most significant findings are as follows: winter mountain holidaying is a highly segmented market. Even at a mountain destination strongly associated with skiing, there are many tourists who do not ski and spend their time doing something else; food and beverage, and all their related activities, are at the top of all tourists’ interests, and passionate skiers very highly rate the experience of tasting, eating, understanding and buying local food; and there are four segments of winter mountain holiday tourists who show very differentiated interests for the different activities that can be experienced at a mountain location. Originality/value: This paper considers what lies beyond sport at winter mountain destinations, and it reveals new possibilities for configuring bundles of activities to attract different segments of tourists
