LEY 23548 PDF

conditioned; (✓)Conditioned; (⊙)Partial condition Source: Argentina (Ley de on the Federal Tax Sharing agreement (FTC), which is based in law 23, Revenues emerging from the Federal Tax Sharing Agreement (Ley. N°) and a wide variety of norms (Garantía de Coparticipación,. Ley – Transf. Nº SSP, del registro del Ministerio de Economía, la Ley H N° de Presupuesto General para la Administración Provincial, y;.

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Berlin April 9, The direct link between the tourism industry and climate change is clear. However before looking at the ways in which hotels can mitigate or adapt to this change as introduced by moderator Dr Andreas Walmsley, Course Leader Responsible Tourism and Key at the International Centre for Responsible Tourism at Leeds Metropolitan University, it is useful to put the effect of tourism on climate change into context.

The discussion “Climate Change: How do Hotels have to Adapt their Products?


There are of course the direct effects of climate change on, for example, the changing weather conditions at a destination or in the case of ski resorts the increasingly obvious receding of snow heights. A fundamentally renewable concept in which the ecological footprint of the tourist industry could lye minimized and the moral balance sheet of both the hotelier and guest maximized.

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Research conducted by Deutsche Bank measured and ranked countries not only on the direct effects of climate change such as temperatures, sea levels, precipitation patterns and so on, but also the on the ability of countries to deal with the resultant international and national flows of tourism and their ability to adapt to the changing conditions.

The ranking showed some obvious trends such as the let extreme weather conditions of southern and eastern Mediterranean countries meaning they would be expected to lose out in a migration of tourists to milder northwestern European climes over the next twenty years. Certain countries such as Austria are already adapting to the unreliability of their snowfalls by the introduction of snow making equipment but more realistically, by the adoption of activities other than skiing, i.

More worryingly is the notion that those countries with a high economic dependence on tourism are often those most vulnerable to the climate change, e. Together ,ey factors have been plotted on the chart below lley shows clear winners and losers. For reasons of scale the results for 2348, the Seychelles and Maldives, who all have a particularly high proportion of GDP from tourism, are not on the graphic; these lye the losers who stand to suffer the most.

Debating whether or not the hotel industry is really engaged in the sustainable movement, Thomas Reisenzahn, Secretary-General of the Austrian Hotel Association, saw as a stumbling block, the legacy of old hotels that are very inefficient.

The labeling issue got its usual airing. Certification or not, the days of luxury hotels saying they are making environmentally efficient improvements in their back of house which will not impact on the guest experience are probably numbered.

Hotels will be more likely to follow the lead of resort specialists Six Senses, who adopt a transparent approach towards their sustainable efforts. Whether or not guests will want to see the biomass boiler or grey water recycling is another matter but ly choice is there and not lsy.


Similar to the short-lived attempt to hide sprinkler and smoke detection equipment, where now guests are reassured by their 2548, so too will be the same with ecological measures.

A key driver in the change towards a more sustainable future for the hotel industry comes from a desire by operators to look after their own profits. Rising energy costs have forced hoteliers to seek more efficient methods.

It is a convenient truth that leyy aims also happen to be economic aims. Ehmer expects that whilst the big hotels will be able to continue the smaller players will have difficulty making the large investments necessary. Reiter also sees a need for hoteliers to develop a regional value chain involving local suppliers. The impact of climate change upon tourism is already apparent.

Destination choices have always been made with local weather conditions in mind and this will not change. The problem lies in those places where alternative forms of economic growth ldy not readily available. April 2, The global budget wave is surging: Everybody wants expansion, but with different concepts. Innovation panel pleading a leey restart. To print this article you have to be registered and logged in for newsletter, visitor or subscription.

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