This book presents a systematic and pattern-based explanation of food tourism, focusing on how and why change could occur and what the implications could be. In the future will food tourism involve food grown in the laboratory or a more authentic experience associated with place and history? The book's approach to the future has focused on explanation; the contributors look for the causes, trends and theoretical concepts that explain change, thus attempting to justify and explore the future. Scenarios are used to explore alternative futures and the book examines the implications for the future of food tourism and highlights future research avenues. This book is primarily aimed at postgraduate students and researchers in the field of tourism studies.

Visitor management may be considered as a component of destination management at all levels of a destination. It involves a wide range of stakeholders. This book demonstrates current knowledge on visitor management. Visitor Management in Tourism Destinations provides insight into critical concepts such as the visitor experience, service quality, the uses of indicators and frameworks, and interpretation. It also addresses current issues including the social and political dimensions of visitor management, the implementation of monitoring, vandalism and augmented reality. Authored by leading international researchers in the field of visitor management research, this book is primarily aimed at researchers and postgraduate students. Key Features: * Considers critical concepts and influential factors in visitor management. * Illustrates current issues in visitor management. * Research-based case studies contribute to an overall understanding of core issues. * Covers the state-of-the-art in guiding and interpretation.

This book focuses on the experiences of tourists visiting nature-based destinations, exploring current knowledge and providing insights into conceptual issues through the use of empirical evidence from five continents. Presented as three topics, the contents discuss tourism and nature-based experiences by looking at the role and relevance of nature and the uniqueness of such experiences. The book identifies visitor management challenges and provides explanations for the solutions reached. The final section takes a more overarching destination management perspective that transcends the tourism product or business level and focuses on destination and generic issues like indicators or marketing implications. The book also includes research-based case studies which contribute to an overall understanding of the core issues involved in managing visitor experiences in nature-based tourism.

Der Autor thematisiert Funktionsweise und Auswirkungen des Treuhandmodells in steuerrechtlicher, gesellschafsrechtlicher und bilanzieller Hinsicht. Das Treuhandmodell schafft unter Ausnutzung unterschiedlicher Betrachtungsweisen (formell/wirtschaftlich) eine zivilrechtlich, nicht aber steuerlich existente Gesellschaft. Genutzt wird es u.a. zur Ausgliederung von Unternehmensteilen oder Konsolidierung mehrerer Personengesellschaften - auch mit Wirkung fur die Gewerbesteuer. Der Autor setzt sich kritisch mit Fragen nach der rechtssystematischen Berechtigung auseinander und richtet sein Augenmerk dabei besonders auf ein Urteil des Bundesfinanzhofs aus dem Jahr 2010, das zur (Wieder-)Anerkennung des Modells fuhrte. Zudem zeigt er Gestaltungsalternativen innerhalb des Treuhandmodells auf.