Tipping is a social norm in many countries and has important functions as a source of income, with significant social welfare effects. Tipping can also represent a form of lost tax revenue, as service workers and restaurants may not declare all cash tips. These interrelationships remain generally insufficiently understood. This paper presents the results of a comparative survey of resident tipping patterns in restaurants in Spain, France, Germany, Switzerland, Sweden, Norway, and the Netherlands. ANOVA and ANCOVA analyses confirm significant variation in tipping norms between countries, for instance with regard to the frequency of tipping and the proportion of tips in relation to bill size. The paper discusses these findings in the context of employment conditions and social welfare effects, comparing the European Union minimum wage model to gratuity-depending income approaches in the USA. Results have importance for the hospitality sector and policymakers concerned with social welfare
MULTIFILE
We give a refinement of the well known business model canvas by Osterwalder and Pigneur by splitting the basic blocks into further subblocks to reduce confusion and increase its expressive power. The splitting is used in an online tool which in addition comes with a set of questions to further structure the business modelling process and help doing thought experiments.
DOCUMENT
The overall topic of this book is internationalization. It is hard to deny that organizations are increasingly internationalizing in order to remain competitive, to access growth markets and resources and to reduce operating costs. Understanding international business has become imperative for academic researchers, business managers and policy makers but also for students as they prepare themselves to enter an increasingly complex business environment. The subject of International Business can be viewed from many angles and general interest in the subject, as educators, researchers and business professionals, has grown exponentially. A simple Google Scholar search on the keywords “international business” delivers nearly 1 million articles and, as a teacher, I can choose from 258 “international business” textbooks. It is, therefore, necessary in this introductory chapter to provide some background on the subject and to adequately describe the scope and context of the international business that we focused on in the series of studies that follows.
DOCUMENT
