Peter Harris

Profit Planning is ideal for practicing managers, entrepreneurs, accountants and financial controllers engaged in the hospitality and tourism sectors and for students of hospitality and tourism management interested in applying theory to practice. In particular, the content provides a complete guide to key managerial accounting techniques at the property level - the “cutting-edge” of day-to-day business decisions. This extended edition includes: • New bullet point format, allowing the reader to ‘dip into’ specific methods and techniques; • New research & developments applicable to practitioners at the property (business unit) level; • New chapters, such as cost structure, incorporating the author’s profit planning framework implemented in numerous hotel and tourism organisations; • A new chapter on comparing & benchmarking performance for monitoring results against competitive set; • A new chapter on customer profitability analysis for identifying customer profiles in terms of profit contributors and loss-makers; • Extensive revision of chapters, such as financial statements, flexible budgets and pricing; • Revised edition now includes a major new section Step-by-Step: Quantitative analysis of cost functions in hotels & restaurants. A concise guide to improving the accuracy of cost estimates for routine competitive bidding and transaction negotiation, where lost margins lie; enabled by software e.g. Excel. An essential tool for all those in industry. Written in a user-friendly style, with a minimum of theory and technical jargon, it assumes readers already have a basic knowledge of accounting and financial statements.

This book was first published in 2006. Many common law countries inherited British income tax rules. Whether the inheritance was direct or indirect, the rationale and origins of some of the central rules seem almost lost in history. Commonly, they are simply explained as being of British origin without more, but even in Britain the origins of some of these rules are less than clear. This book traces the roots of the income tax and its precursors in Britain and in its former colonies to 1820. Harris focuses on four issues that are central to common law income taxes and which are of particular current relevance: the capital/revenue distinction, the taxation of corporations, taxation on both a source and residence basis, and the schedular approach to taxation. He uses an historical perspective to make observations about the future direction of income tax in the modern world.

The food technologist who wishes to produce a gelled product is faced with two basic options for achieving the desired effect; whether to use a protein or a polysaccharide. Although a gel can be formed by either a protein or a polysaccharide, the resultant gels have different characteristics: • Polysaccharide gels are characterised by their fine texture and transparency which is achieved at a low polymer concentration. They can be formed by heating and cooling, pH adjustment or specific ion addition . • Protein gels are characterised by a higher polymer concentration (5-10%) and are formed almost exclusively by heat denaturation. Before reaching a final decision, the technologist must take a number of factors into consideration. The purpose of this book is to help the technologist in his choice by providing fundamental practical information, in one book, on the properties of gels (and factors which influence them) for both types of biopolymer. To help the reader, each chapter is (wherever possible) organised in the same way so that, for example, information on structure will always be available in section 2. The examples in the Applications section of each chapter are not meant to be exhaustive, but to illustrate the various ways in which the particular polymer can be used to form a gelled product.

Children who enjoyed Bottomley the Brave and Bottomley Cattery when they were younger will be delighted to see that Bottomley, the cat of little energy and a large imagination, is back in three new stories for older readers. In Bottomley's Spooky Night, Bottomley unsuspectingly ventures out on Hallowe'en and meets an army of creatures he thinks are trying to invade the planet! In Bottomley in Telly Land, our favourite moggy sneaks into a TV studios and kids himself into thinking that he is going to become a TV star, and in Bottomley's Angels, Bottomley finds himself taking a big part in the school nativity play.

These some three hundred poems from the Tang Dynasty (618-907)-an age in which poetry and the arts flourished-were gathered in the eighteenth century into what became one of the best-known books in the world, and which is still cherished in Chinese homes everywhere.

A much-loved adventure on the high seas from Peter Harris and Deborah Allwright. Perfect for every reader who loved Pirates Love Underpants and The Pirates Next Door. One night, young Tom is awoken by noises outside his house. He peeps out of the window and what should he see but PIRATES. And stranger still they’re GIRL PIRATES stealing the front of his house! Tom joins their adventure across the high seas to an island where some rather lazy and silly grown-up pirates are guarding their treasure. Not very successfully! Tom and the girl-pirates make a surprise attack and are soon off on the seas once more with the treasure! This swashbuckling pirate story from Peter Harris and Deborah Allwright has become a modern-day classic. Great fun to read-aloud and entertaining for both boys and girls, The Night Pirates is a bedtime story to inspire the imagination of kids aged 3 and up. Peter Harris was born in London in 1933. He has written for television, radio and children's comics. His picture books include Have You Seen Max? and Bottomley the Brave. Deborah Allwright has made a dramatic impact on the picture book scene since the publication of The Night Pirates. Her other wonderful books include Hooray for Knickers and The Witch with an Itch.

This book was first published in 2006. Many common law countries inherited British income tax rules. Whether the inheritance was direct or indirect, the rationale and origins of some of the central rules seem almost lost in history. Commonly, they are simply explained as being of British origin without more, but even in Britain the origins of some of these rules are less than clear. This book traces the roots of the income tax and its precursors in Britain and in its former colonies to 1820. Harris focuses on four issues that are central to common law income taxes and which are of particular current relevance: the capital/revenue distinction, the taxation of corporations, taxation on both a source and residence basis, and the schedular approach to taxation. He uses an historical perspective to make observations about the future direction of income tax in the modern world.

Presents a pictorial history of Mitcham through a series of photographs and images.

A pictorial history of Ottery St Mary through a series of old and rare photographs and images, this book is complete with historical captions.

Filey has been a popular holiday destination. This volume presents a collection of more than 200 photographs. It explores the decline of old Filey, the building of the elegant Crescent, the expanding seafront and the maturing new town, offering a look into the homes, work, hardships, lifestyles, pastimes and events of the resort.

Accounting and Financial Management: developments in the international hospitality industry presents new and innovative research and developments in the field of accounting and financial management as it relates to the work of managing enterprises and organisations in the international hospitality industry. The content contains contributions from a rich source of international researchers, academics and practitioners including, university and college lecturers, professional accountants and consultants and senior managers involved in a wide range of teaching, scholarship, research, and consultancy in the hospitality industry worldwide. The material is drawn from their work and experience and relates directly to the management of hospitality undertakings. Therefore the up to date case studies and examples used are taken from a wide ranging of companies across the industry including large international chains such as Sheraton, Holiday Inn, and Intercontinental. Divided into three parts: Performance Management, Information Management and Asset Management the book tackles the following issues amongst others:* Performance management in the international hospitality industry* Benchmarking: measuring financial success* The profit planning framework* Making room rate pricing decisions* Hotel asset management UK and US perspectives* Lowering risk to enhance hospitality firm valueAccounting and Financial Management: developments in the international hospitality industry presents current developments drawn from a combination of live fieldwork and practical experience and therefore will content will appeal to a wide-ranging readership including practising managers and financial controllers in hospitality organisations, professional accountants and consultants, postgraduate candidates studying for master's degrees in hospitality management, and final year undergraduate students of hospitality management who elect to take an accounting option.

This new edition of Profit Planning is ideal for hotel, restaurant and licensed house managers as it focuses on profit planning, the major area of finance which the general manager needs to get to grips with. The practical aspects of day-to-day profit planning are emphasized, which means that the reader can understand the approach with the minimum of theory and technical jargon. The examples and illustrations used can easily be translated into all aspects of the hospitality industry, so this book has a wide appeal. Unit managers now have high levels of finance responsibility at an early stage in their career. This reflects the growth in strongly branded and market oriented chains of pubs and restaurants which need to achieve swift returns on their investments. The financial management skills expected of unit managers are therefore growing in sophistication and this new edition takes full account of this.