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Hospitality Law- Managing Legal Issues in the Hospitality Industry, 3-e熱門商品 博客來

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Is an unhappy restaurant guest legally entitled to a refund for food she ate?? Is a hotel required to replace money that a guest claims was taken from his room?? Can a hospital food and beverage director legally accept a holiday gift from a vendor without threatening her employment status?

Hospitality Law, Third Edition provides readers with answers to these questions and more.? Packed with interactive exercises as well as up-to-date legal information specific to the hospitality industry, Hospitality Law benefits students by emphasizing preventive legal management and effective decision-making.

博客來博客來網路書店歡迎您This Third Edition gives students and managers background on safety and security requirements, disputes with customers, hiring and firing employees, liabilities associated with serving alcohol, and much more.

Author Information

Stephen Barth is an attorney and Professor of Hospitality Law and Leadership at the Conrad N. Hil博客來網路書局ton College of Hotel and Restaurant Management at the University of Houston, Texas. He is also the founder of HospitalityLawyer.博客來書店com.

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  作者： Stephen C. Barth    新功能介紹
• 出版社：桂魯    新功能介紹
• 出版日期：2009/01/01
• 語言：英文

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Hospitality Law- Managing Legal Issues in the Hospitality Industry, 3-e熱門商品

內容來自YAHOO新聞

中信金上半年賺172億　視股價不排除庫藏股

　　中信金控今(28)日舉辦法人說明會，自結今(104)年第2季及上半年營運績效，累計1~6月合併稅前盈餘202.39億元，稅後盈餘172.23億元，稅後每股盈餘(EPS)為1.04元。稅後股東權益報酬率(ROE)15.04%，稅後資產報酬率(ROA)0.93%，金控資本適足率150.9%。若排除中信人壽與併購日本東京之星銀行認列一次性廉價購買利益，淨收入年成長24.0%。

　　統計各子公司貢獻獲利，中國信託銀行稅前淨利，含東京之星獲利貢獻，上半年共151.70億元，占比最高，中信人壽獲利28.46億元居次。在中國信託銀行部分，在排除廉價購買利益的比較基期下，稅前盈餘年成長22.4%，合併逾期放款比率下降至0.77%，合併呆帳覆蓋率升至170.6%，資產品質維持良好，合併資本適足率13.1%，第一類資本適足率11.0%。

　　而在保險業務上，1~6月中信人壽稅前盈餘年增164.4%，中信人壽資產大幅上揚43.3%，新契約保費收入(FYP)與新契約等價保費(FYPE)分別為372.00億元、106.83億元，市占率6.4%、5.2%，資本適足率維持在350~400%。

　　對於近日股災問題，中信金控總經理吳一揆表示，其實6~7月間，中信人壽對台股看法較中性，並未加碼，因此受傷較輕，但8,000點以下有「買一點」，這次股災並非「金融風暴」，其實不須要過度擔心。若當股價過低時，就會實施「庫藏股」計畫。

　　對於全球景氣展望，吳一揆指出，「股災」的主因在於大陸股市下跌，只是大陸經濟持續有序調整，全年成長預期會落在6.8~7%之間。台灣雖然面對紅色供應鏈導致出口下降，加上油價疲軟，陸客來台人數不增反減等影響，但只要中國與美國經濟穩定，就可望回歸基本面，預期第4季情況將會比第2季、第3季回升。

新聞來源https://tw.news.yahoo.com/中信金上半年賺172億-視股價不排除庫藏股-234029832--finance.html

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