Untitled

430 payroll cost analysis
payroll cost analysis
Payroll cost analysis is based on a ratio, which is in
turn a percentage derived by dividing total payroll
and related expenses by total revenue for operating
departments. For service departments, it is
analysed on a comparative basis. The largest
expense for most tourism operations is labour cost.
Payroll is wages and salaries paid to employees.
Related expenses are payroll taxes and employee
benefits.
See also: accounting
peace
STEPHEN M. LEBRUTO, USA
As tourism increases, the importance of making
it an instrument for peace becomes critical.
Following the Second World War, the European
Economic Community was established to reconcile
the former enemies. Its premise was that as
people came to know each other there would be
less likelihood of war. A cornerstone of the
European Economic Community's policy is
freedom of travel and minimising frontier
controls. Similarly, as the `cold war' thawed,
USSR General Secretary Gorbachev and US
President Reagan declared in their joint statement
following the 1986 Geneva Summit that:
`There should be greater understanding among
our people and to this end we will encourage
greater travel'. Recently, the benefits of tourism
in reconciling former enemies have been
acknowledged in the Peace Accord between
Jordan and Israel and the Palestinians and
Israel.
The growth in student, cultural and professional
exchanges and international sporting events
give people an appreciation of differences and
similarities among nations, including shared aspirations.
Annually, over ten thousand international
conferences facilitate the exchange of
concerns, ideas and opportunities to work together.
Rapidly emerging forms of alternative visits
including ecotourism, and these forms can foster
a global ethic which reveres the dignity and
interconnectedness of all people. In the process of
forging common bonds, international tourism
also increases respect for nature and helps
individuals to discover themselves as well.
By nurturing this discovery, tourism has the
potential to be a global peace industry. To facilitate
the process by which tourists can become
ambassadors of peace, the Ecumenical Coalition
on Third World Tourism and many other
tourism groups distribute a code of ethics for
tourists. The International Institute for Peace
Through Tourism distributes this credo of the
Peaceful Traveller:
a journey with an open mind and gentle heart to
accept with grace and gratitude the diversity I
encounter; revere and protect the natural
environment which sustains all life; appreciate
all cultures I discover; respect and thank my
hosts for their welcome; offer my hand in
friendship to everyone I meet and act upon
them by my spirit, words and actions; and
encourage others to travel the world in peace.
Further reading
D'Amore, L.J. and Jafari, J. �eds) �1988) Tourism:A
Vital Force for Peace, First Global Conference,
Vancouver.
People on the Move
LOUIS J. D'AMORE, CANADA
People on the Move publishes studies on issues
concerning the various groups of people who are
in one way of another involved in the phenomenon
of human mobility, including refugees, migrants,
nomads, circus and fair people, seafarers, civil
aviation workers and passengers, foreign students,
tourists and pilgrims. It produces documents
concerning laws or other questions of particular
significance and reviews publications related to the
theme of human mobility. First appearing in 1971,
it is published three times yearly by the Pontifical
Council for the Pastoral.
RENE BARETJE, FRANCE