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  Establishing a System of Income Multiplier Profiles in the Lodging Industry

  The determination of income multiplier profile (IMP) of an enterprise, activity or department in the budgeting process is a popular method in the field of hospitality to study the influence of different value measurable key factors on the financial result. Its traditional use is associated with determining the business orientation, analyzing the ... The determination of income multiplier profile (IMP) of an enterprise, activity or department in the budgeting process is a popular method in the field of hospitality to study the influence of different value measurable key factors on the financial result. Its traditional use is associated with determining the business orientation, analyzing the profitability of products and services in order to optimize the financial result, and implementation of accounting and control strategies. This paper presents a modified approach for establishing a system of standardized profiles, based on conception of responsibility centers under USALI, as key factors are derived from the basic algebraic relationship "cost-volume-profit".

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  Reflective Practice and Personal Development Planning for Undergraduates Studying Business and Economics

  This paper looks at reflective practice and personal development planning both from and academic and business point of view. As will be demonstrated, these skills are of fundamental importance to students wishing to pursue a career in the business world in order to properly reflect on their current practice and to further develop their knowledge ... This paper looks at reflective practice and personal development planning both from and academic and business point of view. As will be demonstrated, these skills are of fundamental importance to students wishing to pursue a career in the business world in order to properly reflect on their current practice and to further develop their knowledge and skills in a knowledge-economy based environment where human capital can be seen to be their most valuable asset. Firstly, the definition and process of reflective practice will be examined in both the academic and professional world. Personal development planning will then be examined in its relation to reflective practice and how it has already been implemented in the UK. Finally, we will look at how these processes and activities can be integrated into the academic environment.

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  Resistance to Organizational Change in Socio-Psychological Aspect

  Organizations are forced to change constantly. Employees react to the occurring organizational changes in a different manner. Where there is negative attitude, there is also resistance. It can be discussed in various aspects. In this article we will place the emphasis on its socio-psychological aspect. Our aim is to point out the main ... Organizations are forced to change constantly. Employees react to the occurring organizational changes in a different manner. Where there is negative attitude, there is also resistance. It can be discussed in various aspects. In this article we will place the emphasis on its socio-psychological aspect. Our aim is to point out the main socio-psychological reasons for resistance, the forms it can take, as well as the measures which can be taken to prevent it or restrict it.