Life-long learning strategies in tourism and hotel industry

Tourism is the phenomenon of great social and economic importance. It is the biggest and the fastest growing industry which is developing 1.5 faster than the other industries. Additionally, tourism represents a mass movement of people which makes strong impact on many destinations, traditional or emerging ones. This have both economic and social influence on developing destinations, creating employment opportunities and economic benefits for those involved in tourism activities. Tourism development has positive influence on infrastructure development, as well as on the service industry (especially SMEs related to tourism). International economic impacts of tourism are numerous. Countries are attracting tourists and tour operators to use services, which consequently contribute to its balance payment. Services, beside tourist attractions, natural and cultural diversity, create visitors’ opinion about destination. Changing nature of tourism (moving from mass tourism to niche tourism and new experiences) has a strong influence on educational process and skills which service providers in tourism have to attain. The intention of this paper is to put a light on the connection between the fast-changing tourism trends and educational processes which are crucial component in providing market with capable and efficient human resources. Be it tourist guide or agent, hotel manager, handicrafts provider or restaurant owner, person involved in tourism is under the pressure to cope with changes and adjust to new trends. Which strategies should companies and individuals use to gain or update their knowledge? Could life-long learning strategies support their efforts in tourism and provide answers to these questions

International Transfer Pricing : A comparative study of Sweden, Japan & Russia

Den ständigt ökande internationaliseringen leder till framkomsten av allt fler multinationella företag med verksamheter inom flera länder. En konsekvens av den ökade globaliseringen är att den internationella skatteflykten allt jämt ökat, då internationella koncerner väljer att flytta delar av vinsten till länder med mer förmånliga skattesatser. Ett sätt för de multinationella företagen att minimera den världsomfattande skatten är genom internprissättning. Internprissättning är det pris som koncernen sätter på sina interna transaktioner mellan koncernbolagen. Som en reaktion på den ökade skatteflykten utformade Organization for Economic Co-operation and Development (OECD) riktlinjer för att vägleda regleringen av internprissättning. Syftet med riktlinjerna är att främja en harmonisering bland medlemsländerna för att minska antal konflikter mellan nationella lagstiftningar ur ett internationellt perspektiv och för att minska uppkomsten av dubbelbeskattning. Den grundprincip riktlinjerna utgår ifrån kallas för armlängdsprincipen. Armlängdsprincipen innebär att det koncerninterna priset ska motsvara det pris två oberoende företag hade fått betala för motsvarande transaktion. För att uppnå en ökad transparens och likformighet, anför även OECD:s riktlinjer hur de interna transaktionerna ska dokumenteras. Ett sätt att dokumentera transaktionerna på är genom att upprätta en land-för-land-rapport, vars syfte är att tillhandahålla skattemyndigheter viktig information och underlag för bedömning av koncerners prissättningar. Syftet med studien är att jämföra reglerna kring internprissättning i Sverige, Japan och Ryssland. I studien jämför vi skattelagstiftningarna för att undersöka vilka skillnader det finns inom de tre länderna med hänseende till internprissättning. Studien syftar även till att utreda om och i så fall varför ländernas skattelagstiftningar skiljer sig åt. För att uppfylla studiens syfte genomförde vi en komparativ analys, med ett kvalitativt förhållningssätt, där vi jämförde och analyserade studiens empiriska material. Det empiriska materialet består av ländernas nationella skattelagstiftning gällande internprissättning. I studiens analytiska skeende belyste vi de olikheter men även likheter vi kunde se vid jämförelsen. Dessa likheter och olikheter kopplade vi till den teoretiska referensram som vi i studien tagit fram för att på ett kvalitativt sätt kunna ge en förståelse för varför det finns skillnader, men även likheter, mellan de tre länderna. Slutsatsen som kan dras från studien är att det råder en frivillig harmonisering kring regleringen av internprissättning utifrån OECD:s riktlinjer inom de tre studerade länderna då vi funnit ytterst få skillnader mellan skattelagstiftningarna. Detta trots att OECD:s riktlinjer inte är tvingande på något sätt och trots att Ryssland inte är ett medlemsland i OECD, något som däremot både Sverige och Japan är. De skillnader som vi har kunnat se i den komparativa analysen har vi kunnat förklara genom att se till Hofstedes kulturella dimensioner och ländernas index inom respektive dimension. Skillnaderna har även kunnat förklaras genom att kopplas till ländernas kontinentala samt kommunistiska tradition. De likheter vi sett har vi däremot gett förståelse för genom att studera dem ur ett mimetiskt perspektiv av isomorfa processer, exempelvis utifrån Rysslands tillämpning av OECD:s riktlinjer. Studien bidrar med en fördjupad förståelse för OECD:s harmoniseringsarbete gällande internprissättning, samt en förståelse för hur regleringen ser ut inom de tre länderna och vilka skillnader det finns mellan dem.The ever increasing internationalization leads to the emergence of increasingly multinational companies with operations in several countries. One consequence of the increased globalization is that international tax evasion has increased ever since international groups choose to move parts of profits to countries with more favorable tax rates. One way for the multinational companies to minimize the worldwide tax is through transfer pricing. Transfer pricing is the price which multinational companies uses for its internal transactions between its subsidiaries. As a response to the increased tax evasion, the Organization for Economic Co-operation and Development (OECD) designed guidelines to guide the regulation of transfer pricing. The aim of the guidelines is to promote harmonization among member states in order to reduce the number of conflicts between national laws from an international perspective and to reduce the occurrence of double taxation. The basic principle of the guidelines is called the arm's length principle. The arm's length principle states that the intra-group price should correspond to the price that two independent companies has to pay for the corresponding transaction. In order to achieve increased transparency and uniformity, the OECD guidelines also cite how internal transactions are to be documented. One way of documenting the transactions is by establishing a country-by-country report, whose purpose is to provide tax authorities with important information and basis for assessing transfer prices. The aim of the study is to compare the rules for transfer pricing in Sweden, Japan, and Russia. In the study, we compare tax laws to investigate the differences between the three countries in terms of transfer pricing. The study also aims at investigating why the tax laws of the countries differ. In order to fulfill the purpose of the study we conducted a comparative analysis, with a qualitative approach, where we compared and analyzed the empirical material of the study. The empirical material consists of the countries' national tax laws concerning transfer pricing. In the analytical stages of the study we highlighted the differences, but also the similarities, we could see in comparison. These similarities and differences were linked to the theoretical framework that we developed in the study to qualitatively provide an understanding of why there are differences, but also similarities, between the three countries. The conclusion that can be derived from the study is that there is a non-compulsory harmonization regarding the regulation of transfer pricing based on OECD's guidelines in the three studied countries where we found very few differences between the tax laws. This despite the fact that the OECD's Guidelines are not compelling in any way. Also so, even though Russia is not a member state in the OECD, which, on the other hand, both Sweden and Japan is. We have been able to explain the differences we have seen in the comparative analysis by looking at Hofstede’s cultural dimensions and the countries' cultural dimension indices. The differences have also been explained by the continental and communistic tradition of the countries. However, the similarities we have seen have been understood by studying them from a mimetic perspective of isomorphic processes, for example Russia's application of the OECD guidelines. The study contributes to a deeper understanding of OECD's work towards harmonization of transfer pricing, as well as a sense of how the three countries regulate transfer pricing and what differences there are between them

Association of mechanical bowel preparation with oral antibiotics and anastomotic leak following left sided colorectal resection: an international, multi-centre, prospective audit.

This is the peer reviewed version of the following article: , (2018), Association of mechanical bowel preparation with oral antibiotics and anastomotic leak following left sided colorectal resection: an international, multi‐centre, prospective audit. Colorectal Dis, 20: 15-32. doi:10.1111/codi.14362, which has been published in final form at https://doi.org/10.1111/codi.14362. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived VersionsINTRODUCTION: The optimal bowel preparation strategy to minimise the risk of anastomotic leak is yet to be determined. This study aimed to determine whether oral antibiotics combined with mechanical bowel preparation (MBP+Abx) was associated with a reduced risk of anastomotic leak when compared to mechanical bowel preparation alone (MBP) or no bowel preparation (NBP). METHODS: A pre-planned analysis of the European Society of Coloproctology (ESCP) 2017 Left Sided Colorectal Resection audit was performed. Patients undergoing elective left sided colonic or rectal resection with primary anastomosis between 1 January 2017 and 15 March 2017 by any operative approach were included. The primary outcome measure was anastomotic leak. RESULTS: Of 3676 patients across 343 centres in 47 countries, 618 (16.8%) received MBP+ABx, 1945 MBP (52.9%) and 1099 patients NBP (29.9%). Patients undergoing MBP+ABx had the lowest overall rate of anastomotic leak (6.1%, 9.2%, 8.7% respectively) in unadjusted analysis. After case-mix adjustment using a mixed-effects multivariable regression model, MBP+Abx was associated with a lower risk of anastomotic leak (OR 0.52, 0.30-0.92, P = 0.02) but MBP was not (OR 0.92, 0.63-1.36, P = 0.69) compared to NBP. CONCLUSION: This non-randomised study adds 'real-world', contemporaneous, and prospective evidence of the beneficial effects of combined mechanical bowel preparation and oral antibiotics in the prevention of anastomotic leak following left sided colorectal resection across diverse settings. We have also demonstrated limited uptake of this strategy in current international colorectal practice

Safety of primary anastomosis following emergency left sided colorectal resection: an international, multi-centre prospective audit.

This is the peer reviewed version of the following article: group, T. E. S. o. C. c. (2018). "Safety of primary anastomosis following emergency left sided colorectal resection: an international, multi-centre prospective audit." Colorectal Disease 20(S6): 47-57., which has been published in final form at https://doi.org/10.1111/codi.1437. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived VersionsINTRODUCTION: Some evidence suggests that primary anastomosis following left sided colorectal resection in the emergency setting may be safe in selected patients, and confer favourable outcomes to permanent enterostomy. The aim of this study was to compare the major postoperative complication rate in patients undergoing end stoma vs primary anastomosis following emergency left sided colorectal resection. METHODS: A pre-planned analysis of the European Society of Coloproctology 2017 audit. Adult patients (> 16 years) who underwent emergency (unplanned, within 24 h of hospital admission) left sided colonic or rectal resection were included. The primary endpoint was the 30-day major complication rate (Clavien-Dindo grade 3 to 5). RESULTS: From 591 patients, 455 (77%) received an end stoma, 103 a primary anastomosis (17%) and 33 primary anastomosis with defunctioning stoma (6%). In multivariable models, anastomosis was associated with a similar major complication rate to end stoma (adjusted odds ratio for end stoma 1.52, 95%CI 0.83-2.79, P = 0.173). Although a defunctioning stoma was not associated with reduced anastomotic leak (12% defunctioned [4/33] vs 13% not defunctioned [13/97], adjusted odds ratio 2.19, 95%CI 0.43-11.02, P = 0.343), it was associated with less severe complications (75% [3/4] with defunctioning stoma, 86.7% anastomosis only [13/15]), a lower mortality rate (0% [0/4] vs 20% [3/15]), and fewer reoperations (50% [2/4] vs 73% [11/15]) when a leak did occur. CONCLUSIONS: Primary anastomosis in selected patients appears safe after left sided emergency colorectal resection. A defunctioning stoma might mitigate against risk of subsequent complications

The impact of conversion on the risk of major complication following laparoscopic colonic surgery: an international, multicentre prospective audit.

This is the peer reviewed version of the following article: The and E. S. o. C. c. groups (2018). "The impact of conversion on the risk of major complication following laparoscopic colonic surgery: an international, multicentre prospective audit." Colorectal Disease 20(S6): 69-89., which has been published in final form at https://doi.org/10.1111/codi.14371. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions.BACKGROUND: Laparoscopy has now been implemented as a standard of care for elective colonic resection around the world. During the adoption period, studies showed that conversion may be detrimental to patients, with poorer outcomes than both laparoscopic completed or planned open surgery. The primary aim of this study was to determine whether laparoscopic conversion was associated with a higher major complication rate than planned open surgery in contemporary, international practice. METHODS: Combined analysis of the European Society of Coloproctology 2017 and 2015 audits. Patients were included if they underwent elective resection of a colonic segment from the caecum to the rectosigmoid junction with primary anastomosis. The primary outcome measure was the 30-day major complication rate, defined as Clavien-Dindo grade III-V. RESULTS: Of 3980 patients, 64% (2561/3980) underwent laparoscopic surgery and a laparoscopic conversion rate of 14% (359/2561). The major complication rate was highest after open surgery (laparoscopic 7.4%, converted 9.7%, open 11.6%, P < 0.001). After case mix adjustment in a multilevel model, only planned open (and not laparoscopic converted) surgery was associated with increased major complications in comparison to laparoscopic surgery (OR 1.64, 1.27-2.11, P < 0.001). CONCLUSIONS: Appropriate laparoscopic conversion should not be considered a treatment failure in modern practice. Conversion does not appear to place patients at increased risk of complications vs planned open surgery, supporting broadening of selection criteria for attempted laparoscopy in elective colonic resection

An international multicentre prospective audit of elective rectal cancer surgery; operative approach versus outcome, including transanal total mesorectal excision (TaTME)

IntroductionTransanal total mesorectal excision (TaTME) has rapidly emerged as a novel approach for rectal cancer surgery. Safety profiles are still emerging and more comparative data is urgently needed. This study aimed to compare indications and short-term outcomes of TaTME, open, laparoscopic, and robotic TME internationally.MethodsA pre-planned analysis of the European Society of Coloproctology (ESCP) 2017 audit was performed. Patients undergoing elective total mesorectal excision (TME) for malignancy between 1 January 2017 and 15 March 2017 by any operative approach were included. The primary outcome measure was anastomotic leak.ResultsOf 2579 included patients, 76.2% (1966/2579) underwent TME with restorative anastomosis of which 19.9% (312/1966) had a minimally invasive approach (laparoscopic or robotic) which included a transanal component (TaTME). Overall, 9.0% (175/1951, 15 missing outcome data) of patients suffered an anastomotic leak. On univariate analysis both laparoscopic TaTME (OR 1.61, 1.02-2.48, P=0.04) and robotic TaTME (OR 3.05, 1.10-7.34, P=0.02) were associated with a higher risk of anastomotic leak than non-transanal laparoscopic TME. However this association was lost in the mixed-effects model controlling for patient and disease factors (OR 1.23, 0.77-1.97, P=0.39 and OR 2.11, 0.79-5.62, P=0.14 respectively), whilst low rectal anastomosis (OR 2.72, 1.55-4.77, P<0.001) and male gender (OR 2.29, 1.52-3.44, P<0.001) remained strongly associated. The overall positive circumferential margin resection rate was 4.0%, which varied between operative approaches: laparoscopic 3.2%, transanal 3.8%, open 4.7%, robotic 1%.ConclusionThis contemporaneous international snapshot shows that uptake of the TaTME approach is widespread and is associated with surgically and pathologically acceptable results

Evaluating the incidence of pathological complete response in current international rectal cancer practice: the barriers to widespread safe deferral of surgery

This is the peer reviewed version of the following article: , which has been published in final form at https://doi.org/10.1111/codi.14361. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions."Colorectal Disease © 2018 The Association of Coloproctology of Great Britain and Ireland Introduction: The mainstay of management for locally advanced rectal cancer is chemoradiotherapy followed by surgical resection. Following chemoradiotherapy, a complete response may be detected clinically and radiologically (cCR) prior to surgery or pathologically after surgery (pCR). We aim to report the overall complete pathological response (pCR) rate and the reliability of detecting a cCR by conventional pre-operative imaging. Methods: A pre-planned analysis of the European Society of Coloproctology (ESCP) 2017 audit was performed. Patients treated by elective rectal resection were included. A pCR was defined as a ypT0 N0 EMVI negative primary tumour; a partial response represented any regression from baseline staging following chemoradiotherapy. The primary endpoint was the pCR rate. The secondary endpoint was agreement between post-treatment MRI restaging (yMRI) and final pathological staging. Results: Of 2572 patients undergoing rectal cancer surgery in 277 participating centres across 44 countries, 673 (26.2%) underwent chemoradiotherapy and surgery. The pCR rate was 10.3% (67/649), with a partial response in 35.9% (233/649) patients. Comparison of AJCC stage determined by post-treatment yMRI with final pathology showed understaging in 13% (55/429) and overstaging in 34% (148/429). Agreement between yMRI and final pathology for T-stage, N-stage, or AJCC status were each graded as ‘fair’ only (n = 429, Kappa 0.25, 0.26 and 0.35 respectively). Conclusion: The reported pCR rate of 10% highlights the potential for non-operative management in selected cases. The limited strength of agreement between basic conventional post-chemoradiotherapy imaging assessment techniques and pathology suggest alternative markers of response should be considered, in the context of controlled clinical trials