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PROFESSIONAL REGULATIONS AS A FINANCIAL REPORTING STRATEGIC COMPONENT IN THE FUNCTION OF THE FUTURE OF TOURISM 专业法规作为财务报告的战略组成部分在未来旅游业的功能
Pub Date : 2022-10-22 DOI: 10.52370/tisc22163da
Danijela Anđelković, M. Ivaniš
The tourism market is in the process of restructuring as a result of the formation of new generations of tourists with new needs that demand the adjustment of tourism products. Consequently, the manner of conducting business and providing tourist offer packages is also changing. It is obvious that in the future, tourism will rely on new technology, innovation and knowledge development, but tourism growth and development cannot be observed isolated from new financial reporting system made to meet the above stated requirements. The aim of this paper is to research new trends in financial report creation which include financial as well as non-financial information for tourism needs in the future. The research results in this paper indicate that in addition to IAS/IFRS, there are also generally accepted American accounting principles and EU Directive 34, and nowadays they represent the professional regulation key segments contributing to better accounting harmonization and the increase in the quality of information arising from the financial reports for the needs of tourism in the future.
旅游市场正处于结构调整的过程中,新一代旅游者形成了新的需求,要求旅游产品进行调整。因此,开展业务和提供旅游套餐的方式也在发生变化。很明显,在未来,旅游业将依赖于新技术,创新和知识的发展,但旅游业的增长和发展不能脱离新的财务报告制度来观察,以满足上述要求。本文的目的是研究财务报告创作的新趋势,包括未来旅游需求的财务信息和非财务信息。本文的研究结果表明,除了国际会计准则/国际财务报告准则之外,还有公认的美国会计准则和欧盟第34号指令,它们是目前专业监管的关键部分,有助于更好地实现会计协调,提高财务报告的信息质量,以满足未来旅游业的需求。
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引用次数: 0
THE FUTURE OF TOUR GUIDING AND ITS TRENDS IN THE POST COVID-19 SOCIETY 新冠肺炎疫情后导游行业的发展趋势
Pub Date : 2022-10-22 DOI: 10.52370/tisc2295az
Andrea Žerajić
The corona virus has shaped our everyday life in many ways during the last two years. The COVID-19 pandemic has upended the travel and tourism industries and opened many questions about the future of individuals working in the tourism industry. Traditional well-known concepts must be changed. The urban tourist of the post-covid time will probably travel in a world more digitally mediated than ever before. To stay relevant during the pandemic, business organizations had to apply digital tools. Tourism organizations did the same. Therefore, the position and perspectives of the tour guides whose role has always been an inevitable segment of the touristic offer has been called into question and is significantly threatened. The number of tourists was limited because of lockdowns, which seemingly led to disappearance of the ‘traditional’ guided group tours. This paper aims to provide the description of the position of the tour guides in the world considering the current epidemiological situation and to focus on the future trends that should be developed in this field. It also emphasizes the importance of recognizing new forms of touristic offers that shall influence the way of engaging tour guides, thus considering whether digitalization will somehow suppress the “live performance” of a tour guide.
在过去两年中,冠状病毒在许多方面影响了我们的日常生活。2019冠状病毒病大流行颠覆了旅游业,并对旅游业从业人员的未来提出了许多问题。传统的众所周知的观念必须改变。后疫情时代的城市游客可能会在一个比以往任何时候都更加数字化的世界中旅行。为了在大流行期间保持相关性,商业组织必须应用数字工具。旅游组织也做了同样的事情。因此,导游的地位和观点一直是旅游服务中不可避免的一部分,这一角色受到了质疑,并受到了严重的威胁。由于封锁,游客数量有限,这似乎导致了“传统”带导游的团体游的消失。本文旨在结合目前的流行病学情况,描述导游在世界上的地位,并重点讨论该领域未来应发展的趋势。它还强调了认识到影响导游参与方式的新形式旅游服务的重要性,从而考虑数字化是否会在某种程度上抑制导游的“现场表演”。
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引用次数: 0
SUPPLY CHAIN MANAGEMENT FOR TOURISM DEVELOPMENT 旅游业发展的供应链管理
Pub Date : 2022-10-22 DOI: 10.52370/tisc22397mm
M. Mihajlović, Radan Kostić
Tourism is a sector that is developing and growing faster and faster. In conditions of growing competition, logistics is one of the key success factors. Intensive development and competitive advantage of tourist destinations is achieved by applying the basic principles of logistics: simultaneous and comprehensive optimization of all links in the flows of materials, energy and information, which participate in shaping the supply of tourist locations and creating their tourist products. This paper describes the structure and main problems of supply chain management in tourism, their current state and factors that prevent the implementation and integration of supply chain activities within the tourism sector. The aim of this paper is to emphasize the role and importance of logistics and tourism operators in planning and optimizing logistics activities and increasing the competitiveness of tourism products.
旅游业是一个发展和增长越来越快的部门。在竞争日益激烈的条件下,物流是成功的关键因素之一。旅游目的地的集约化发展和竞争优势是通过应用物流的基本原则来实现的:同时和全面优化材料、能源和信息流的所有环节,这些环节参与塑造旅游地点的供应和创造旅游产品。本文描述了旅游业供应链管理的结构和主要问题,现状以及阻碍旅游业供应链活动实施和整合的因素。本文的目的是强调物流和旅游经营者在规划和优化物流活动以及提高旅游产品竞争力方面的作用和重要性。
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引用次数: 0
HOW DOES INTERNET ADDICTION AFFECTS THE FUTURE OF TOURISM? 网瘾如何影响旅游业的未来?
Pub Date : 2022-10-22 DOI: 10.52370/tisc22213dk
Demetris Kouklou
The purpose of this study was to examine the kind and frequency of higher education students in Cyprus pathological behaviors related to internet addiction, as observed by higher education lecturers. A quantitative approach was used to analyze and understand in which level internet obsession ascends, the way in which it affects all aspects of higher education students’ life and their involvement at professional hospitality and tourism workplace and the kinds of programs and policies that could be used in schools to prevent internet compulsion. As a result, to affect the quality of service and the future of tourism in Cyprus. Corresponding to the results of this research, higher education teachers encounter very often the students with internet addiction in their theoretical and practical classes and they observe several symptoms such as distraction and mental absence from class. Thus, this research shows that students’ results are very influenced by internet addiction and their level of involvement in school. Last, according to the results of this research, prevention policies should focus on school policies and practices to understand the phenomenon of internet addiction.
本研究的目的是检验塞浦路斯高等教育学生与网络成瘾相关的病理行为的种类和频率,正如高等教育讲师所观察到的那样。我们使用定量方法来分析和理解网络强迫症上升的程度,它如何影响高等教育学生生活的各个方面,以及他们在专业酒店和旅游工作场所的参与,以及学校可以使用的各种计划和政策,以防止互联网强迫症。因此,影响到塞浦路斯的服务质量和旅游业的未来。与本研究结果相对应的是,高等教育教师在理论课和实践课上经常遇到网络成瘾的学生,他们观察到一些症状,如上课分心和精神缺失。因此,本研究表明,学生的成绩受到网络成瘾和他们在学校的参与程度的影响很大。最后,根据本研究的结果,预防政策应侧重于学校的政策和实践,以了解网络成瘾现象。
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引用次数: 0
WELLNESS IN SERBIAN HOTELS DURING THE COVID-19 PANDEMICS COVID-19大流行期间塞尔维亚酒店的健康状况
Pub Date : 2022-10-22 DOI: 10.52370/tisc2246ab
Aleksandra Bradić Martinović, Tatjana Mišić
In the last twenty years, Serbia has significantly improved the number and quality of accommodation facilities in tourism, especially in the hotel industry. The wellness concept in the hotel offer is known as a highly competitive tourist product, which has the capacity to attract domestic and foreign guests. Hotels in Serbia have recognized this possibility and started investing in wellness facilities and equipment, especially in spas with exceptional natural resources (thermal and mineral water, air and peloid). The COVID-19 pandemic has negatively affected the hotel industry, especially in cities. In response to the challenge, wellness hotels respected the measures of the RS Government and the Crisis headquarters but also changed procedures. Our research has shown that the situation regarding the implementation of anti-Covid standards in Serbia wellness hotels is satisfactory.
在过去的二十年中,塞尔维亚大大提高了旅游业住宿设施的数量和质量,特别是在酒店业。酒店提供的健康理念被称为极具竞争力的旅游产品,具有吸引国内外客人的能力。塞尔维亚的酒店已经认识到这种可能性,并开始投资于健康设施和设备,特别是拥有特殊自然资源(热水和矿泉水,空气和peloid)的水疗中心。新冠肺炎疫情对酒店业产生了负面影响,尤其是在城市。为了应对这一挑战,健康酒店尊重RS政府和危机总部的措施,但也改变了程序。我们的研究表明,塞尔维亚健康酒店实施抗疫标准的情况令人满意。
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引用次数: 0
THE FUTURE OF TOURISM THROUGH A GREEN DEVELOPMENT STRATEGY 未来的旅游业通过绿色发展战略
Pub Date : 2022-10-22 DOI: 10.52370/tisc22331ks
Katarina Stojanović, Dejan Čavić
Big changes are inevitable. The European Commission have made clear that environmental sustainability should be at the core of the response to the pandemic crisis. In this paper we analyze sustainable tourism as a green development strategy in order to determine ways to adapt to the changes that have taken place in the recent period, as a part of the sustainable tourism concept. Positive and negative aspects of sustainable consumption were analyzed. The positive effects of green areas in terms of human and ecology will be mentioned. We will analyze the possibility of implantation of green solutions to improve the tourist potential of the city.
巨大的变化是不可避免的。欧洲委员会已明确表示,环境可持续性应成为应对大流行病危机的核心。在本文中,我们分析可持续旅游作为一种绿色发展战略,以确定如何适应近年来发生的变化,作为可持续旅游概念的一部分。分析了可持续消费的积极和消极方面。将提到绿地在人类和生态方面的积极作用。我们将分析植入绿色解决方案的可能性,以提高城市的旅游潜力。
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引用次数: 0
TERRITORIAL BRANDING AS AN INSTRUMENT FOR THE DEVELOPMENT OF RURAL TOURISM (ON THE EXAMPLE OF THE STAVROPOL REGION) 地域品牌化作为发展乡村旅游的手段(以斯塔夫罗波尔地区为例)
Pub Date : 2022-10-22 DOI: 10.52370/tisc22131ai
Anna Ivolga, Irina Shakhramanian
Stavropol Region has the potential for the development of rural tourism. Rural tourism offers a unique solution that will provide jobs, consistently high incomes of the population and preserve the nature of the region intact. An analysis of the state of rural development in the Stavropol Territory showed that the region has enormous resources for rural tourism, but they are used with a low degree of efficiency. The study was completed by making proposals for the formation of the region's brand through the realization of recreational potential and the development of rural tourism. The article justifiably proves that this sphere, along with agriculture, is a backbone for the economy of the Stavropol Territory, and the strengthening of economic activity in tourism will have a noticeable positive impact on other sectors of the regional economy.
斯塔夫罗波尔州具有发展乡村旅游的潜力。乡村旅游提供了一个独特的解决方案,将提供就业机会,持续高收入的人口,并保持该地区的自然完好无损。对斯塔夫罗波尔领土农村发展状况的分析表明,该地区拥有巨大的乡村旅游资源,但利用效率很低。通过实现休闲潜力和发展乡村旅游,为区域品牌的形成提出建议,从而完成研究。这篇文章有理由证明,旅游业和农业是斯塔夫罗波尔领土经济的支柱,加强旅游业的经济活动将对区域经济的其他部门产生显著的积极影响。
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引用次数: 0
AGROTOURISM IN THE FUNCTION OF WOMEN'S EMPOWERMENT – ILLUSTRATION FROM RURAL AREA OF KOSOVO AND METOHIJA 农业旅游在增强妇女权能中的作用——以科索沃和梅托希亚农村地区为例
Pub Date : 2022-10-22 DOI: 10.52370/tisc22269gm
G. Maksimović, L. Anđušic
Nowadays, it is very difficult for women in the countryside to achieve their job and become empowered in that field. Agrotourism is a leading opportunity for the wider inclusion of women living in rural areas. The aim of the study is to determine the effect of the position of women and the empowerment of women for stronger involvement in agritourism development, in Sirinić district, Kosovo and Metohija. Also, the aim was to determine the differences in attitudes in relation to age and material status. The results indicate the existence of significant influences for stronger engagement of women in rural areas, as well as differences in attitudes in relation to the surveyed demographic categories. The importance of research is reflected primarily in the encouragement of women for stronger participation in the development of agritourism, as a form of women's entrepreneurship.
如今,农村妇女很难找到自己的工作,并在该领域获得权力。农业旅游是使生活在农村地区的妇女更广泛融入社会的主要机会。这项研究的目的是确定妇女地位和赋予妇女权力对在西里尼茨区、科索沃和梅托希亚更大程度地参与农业旅游发展的影响。此外,目的是确定与年龄和物质地位有关的态度差异。调查结果表明,对农村地区妇女更积极参与有重大影响,对被调查人口类别的态度也存在差异。研究的重要性主要体现在鼓励妇女更有力地参与农业旅游的发展,作为妇女创业的一种形式。
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引用次数: 0
THE FUTURE OF THE REPUBLIC OF SERBIA AS AN ADVENTURE TOURISM DESTINATION 塞尔维亚共和国未来的探险旅游目的地
Pub Date : 2022-10-22 DOI: 10.52370/tisc22582sm
Sonja Milutinović, M. Lekovič
The COVID-19 pandemic has dealt a particularly severe blow to the tourism industry. The introduced movement restrictions resulted in an unprecedented drop in tourist movements, causing economic loss and unemployment in this sector. However, not all tourism segments suffered equal effects. Namely, adventure tourism, as a type of tourism that takes place in the natural environment and most often in small groups, experienced growth during the COVID-19 pandemic. Moreover, it is expected that in the post-pandemic period, its growth will be even higher. In that sense, the aim of this paper is to emphasize the natural potentials of the Republic of Serbia as adventure tourism destination. The results of the qualitative analysis have shown that the Republic of Serbia has abundant natural resources for, yet insufficiently developed, adventure tourism.
新冠肺炎疫情对旅游业的打击尤为严重。实行的行动限制使旅游活动空前减少,造成这一部门的经济损失和失业。然而,并不是所有的旅游部门都受到了同样的影响。即冒险旅游,作为一种在自然环境中进行的旅游类型,通常以小团体形式进行,在2019冠状病毒病大流行期间经历了增长。此外,预计在大流行后时期,其增长率将更高。从这个意义上说,本文的目的是强调塞尔维亚共和国作为探险旅游目的地的自然潜力。定性分析的结果表明,塞尔维亚共和国拥有丰富的自然资源,可用于探险旅游,但开发不足。
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引用次数: 0
BLOCKCHAIN IN TOURISM AND BC MODEL FOR EDUCATION OF THE STUDENTS IN TOURISM SECTOR 旅游业的区块链和旅游业学生教育的BC模式
Pub Date : 2022-10-22 DOI: 10.52370/tisc22363mp
Marija Paunović, A. Savić
The Fourth Industrial Revolution brings us changes in digital technologies, using Artificial Intelligence (AI), Blockchain (BC), Machine learning, robotics, simulations, Internet of things (IoT), Nanotechnology, 3D printing etc. The aim of this paper is to present the possibilities of applying modern technologies in the education of students in tourism sector, with special emphasis on the application of blockchain technologies (BCT) as well as to bring the specifics of these technologies closer to the readers. In this paper is proposed a model of student education based on BCT. In addition, evaluation the students knowledge on application new technologies in this area is presented in the paper.
第四次工业革命为我们带来了数字技术的变革,包括人工智能(AI)、区块链(BC)、机器学习、机器人、仿真、物联网(IoT)、纳米技术、3D打印等。本文的目的是介绍现代技术在旅游业学生教育中的应用可能性,特别强调区块链技术(BCT)的应用,并使这些技术的细节更接近读者。本文提出了一种基于BCT的学生教育模式。此外,本文还对学生在该领域应用新技术的知识进行了评价。
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引用次数: 1
期刊
The Seventh International Scientific Conference - THE FUTURE OF TOURISM
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