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L'industrie de la restauration connait dans son ensemble, au Québec, un certain nombre de difficultés. Les raisons sont diverses dont l'absence ou l'insuffisance d'une analyse de marché, la faiblesse de la conception, de la planification, de l'exécution et du contrôle des activités des entreprises de ce secteur. Mais il y a aussi et surtout le déséquilibre financier qui caractérise la majorité des restaurants que ce soit en raison d'une capitalisation insuffisante en début d'activité ou à cause d'une gestion loin d'être satisfaisante. Des facteurs institutionnels défavorisent aussi l'activité de la restauration au Québec depuis 1980, et parfois même avant cette période, auxquels s'ajoute une conjoncture très difficile en 1981–83 dont les conséquences continuent à se faire sentir jusqu'aujourd'hui. L'année 1985 a enregistré près de 2700 changements de propriétaires de restaurants au Québec tandis qu'approximativement 450 ont disparus pendant cette même année. L'ensemble des transferts de propriétés — dus à des difficultés financières et à des liquidations à bas prix dans la plupart des cas — et des liquidations et fermetures définitives de restaurants constituent près du quart du nombre total (soit 12'400) de restaurants opérant au Québec en 1985. Les pertes enregistrées par une évolution si défavorable sont substantielles et indiquent combien une partie non négligeable de l'industrie de la restauration gaspille des ressources. Il faudra établir, dans la mesure du possible, car les statistiques officielles sont fort limitées, les causes et les facteurs explicatifs des difficultés considérables vécues par les entreprises de la restauration. Il faudra ensuite tenter de dégager les grandes lignes des mesures susceptibles de redresser leur situation financière essentiellement par une amélioration de la gestion et par une réglementation et une législation fiscale plus adéquates. Plusieurs recommandations sont formulées afin de rétablir la rentabilité des restaurants dans un environnement très concurrentiel.

Introduzione La valutazione dei flussi turistici attuali e futuri verso le città alpine è resa difficile dal fatto che queste città alpine coinvolgono segmenti di mercato diversi che hanno avuto in parte uno sviluppo contrapposto.

In many Third World countries tourism is an economic activity the importance of which can hardly be ignored 1). Thus it is obvious that the governments of those countries, besides paying attention to the usual sectors such as agriculture, industry, mining, transport and communication, public health and hygiene and education, should also engage in sectoral programs with regard to tourism. Since “a sector comprises, for the most part, the producing or operating units in the economy that share a common function or output” 2), tourism lays claim to a sectoral approach. In tourism there clearly exists a common function of activities, comprising both Services and production of goods ‐Pertot speaks of a mixed commodity‐service exchange 3) — for the sake of the tourist. The separate activities together constitute the compound tourist product.

Fieldwork is one of the hallmarks of anthropology. Almost all students of anthropology have geographical and cultural specializations, ranging from a small group to a nation. Their interest areas are often identified or marked by real or putative boundaries; and it is within these boundaries that anthropologists have “founded” their own villages and tribes — “my village”, “my tribe.”

Vorarlberg is one of the nine federal states of Austria. In terms of size, it is the smallest state in the country. Approximately 80 % of its area is mountainous with the greater part belonging to the “Hochgebirge” (high‐mountains). For the most part, tourism in the high‐mountain areas is dominated by ski tourism, while the lower valleys have a twin season supply.

This chapter presents the findings of a Gender and Leadership study on promoting gender responsiveness and equality in Ghanaian Colleges of Education (CoEs) conducted in 2017. Specifically, this chapter explores CoEs actors’ perspectives on and experiences with using predetermined gender-responsive scorecard (GRS) as a strategy for promoting gender equality within the CoEs. Multiple-case study involving 10 CoEs selected purposively was used to explore the GRS implementation. Data collection and analysis methods included semi-structured interviews and “processual” analysis. The findings revealed a general contradiction among respondents regarding which gender actions/strategies had been implemented in the case study CoEs. Nonetheless, amid reported implementation challenges, there was general acknowledgment of the importance of the GRS in running gender-responsive CoEs in Ghana. The study concludes that the effective use and implementation of the GRS strategies appear imperative in promoting female success in CoEs, not only in Ghana but also in contexts where gender gap is an issue in teacher education.

Se Heine non giunse fino a Roma, in compenso vi arrivarono altri non meno illustri tedeschi, il cui genio si immortalò nel campo musicale. Per non parlare di Händel, che visitò Roma nel 1707, nè di Gluck, che vi venne nel 1756, ricorderemoper il'700 — Wolfango Amedeo Mozart e — per 1'800 — Riccardo Wagner.

Examines the ability of an expert computer system to evaluate uncertainty within a valuation context and thus emulate the professional skill of the valuer. Shows that because property valuation programs based on regression analysis require data input for each variable, they are unable to evaluate uncertainty and hence to apply the rational judgement which enables the human valuer to produce a valuation in the light of uncertain or incomplete information.

A strictly pragmatic stance is taken in asking the question “What features must be present that makes behaviour intelligent?” The Turing Test is shown to be insufficient to support any useful discussion; intelligence measures (IQ tests) suggest specialisation and little else. On the other hand, Discontinuity Theory identifies “insight” and Information Theory provides a means of measuring the practical consequence of “insight” as well as providing an argument for the need of “purpose” in intelligent behaviour. The Peircian trichotomy of inference into Induction, Deduction and Abduction supports a range of specialisation for the different aspects of reasoning. These aspects can be improved through experience leading to the notion of “wisdom” and a practical measure for the anthropomorphism of intelligence. The simplest kind of intelligence is constructed as a computer program demonstrating that intelligent machines as they are currently conceived are unlikely to be independent of their human context.

Research in nonprofit accounting is steadily increasing as more data is available. In an effort to broaden the awareness of the data sources and ensure the quality of nonprofit research, we discuss archival data sources available to nonprofit researchers, data issues, and potential resolutions to those problems. Overall, our paper should raise awareness of data sources in the nonprofit area, increase production, and enhance the quality of nonprofit research.