Conference papers

Ireland and the Bologna Process: Recognition Issues for Higher Education Institutions

Frank McMahon — Tue, 30 Nov 2010 07:14:03 PST

This paper looks at the implementation of the Bologna Process in Ireland in the period 1999 to 2010 and the challenges faced by Ireland in the continued implementation in the next decade.

Challenges Facing Professionals in the Hospitality Industry

Frank McMahon — Tue, 31 Aug 2010 06:23:51 PDT

Tourism: a Soft Touch for Increased Taxation

Frank McMahon — Wed, 18 Aug 2010 04:27:19 PDT

This paper reviews the changes which are taking place internationally in the taxation of the tourism industry and the reasons why tourism is especially susceptible to increased taxation. It compares VAT rates in European countries and assesses the relationship between those rates and increases in international tourism receipts, concluding that there is not the direct, negative relationship which hotel associations frequently cited in their submissions to government. The canons of taxation, first devised by Adam Smith are applied to current tourism taxation: some distortions caused by taxation are identified. Finally, some topical taxation controversies are outlines, examples of positive taxation initiatives are offered and implications for hotel associations are drawn.

The Bologna Process and the Recognition of Qualifications

Frank McMahon — Wed, 18 Aug 2010 04:26:11 PDT