Business

There are a lot of similarities and differences in the various politician and social issues affecting the hotel industry in England and Nigeria made possible by globalization concept that seek to make world with similar standards global village. A number of political issues vary based on the specific approaches which the countries use in addressing them, the different climatic conditions and the strategic location of hotels in the countries. The management styles employed in the different countries also determine, to a great extend, the success or failure of the hotel industry. England has a Monarch while Nigeria is lead by a president
Lack of transparency and accountability in Nigerian government and the inadequate manner in which challenges facing the hotel industry have been addressed have greatly affected the hotel industry in a negative way (Adebayo 2000). Political issue such environmental regulations and protection, taxation and the corporate consumers, regulation of international and local trade in the hotel industry, government laws and regulations, business completion and corporate strategies have all actively contributed to the current situation of the hotel industry in both Nigeria and in England at different scales (Adam 1986). To a greater extend, most of the political issues and the overall business environment tend to favor hotels in England rather than those in the West African country.

On the other hand, social issues that mainly relate to the cultural practices also have a great impact to the hotel industry in the country. The difference in the income distribution patterns in Nigeria and England and the difference in the monetary policy in the two countries differ to a very great deal (Adekanola 1997). Unethical practices such as lack of adequate security, terrorism, corruption and lack of transparency in the management of hotels and the general affairs of the country have impacted the hotel industry in different ways. Corruption has however been Nigerias greatest undoing in the business market. Economic factors and technological advancement that has taken place all over the world has played a crucial role in ensuring the advancement of the hotel industry in both England and Nigeria. Inflation rates and tax collection, usage and the various exchange rates have impacted on the hotel industry in the two countries differently (Ajakaiye  Odusola 1996, pp.48-68). The fast rate at which technology changes and become obsolete leads to increased expenses in the overall management of the hotel industry. From research materials analyzed and information collected, it is evident that Nigerias hotel industry has greatly been altered due to the integration of technology into its operations.

Introduction
Nigeria, a West African country, is renowned for its prowess in the oil industry. The country has highest population density of more than 150 million in Africa with Lagos its former capital city hosting 30 million residents this qualifies it to hold position eighth world wide as most populated country. Nigeria enjoys a number of privileges which ranges from economic, political, technological and social well being. The country is mainly Islamic even though Christianity is a major religion being practices in the country (Ajakaiye  Odusola 1996, pp.48-68). It has a lot of diversity in its population due to its rich cultural background. The major income earning activity to the country is in the oil sector. It was United Kingdoms colony till nineteen sixty (1960). It is a federal republic which was shaped from the United States leadership style (United Kingdom Census 2007). The country has one capital federal city and thirty six cities all of which are of different standards. Benin, Chad, Cameroon and Niger are the countrys neighbors. Nigeria has a wide coast line to its south which accrues a lot of benefits to the country.

As a member of the common wealth countries, the West African country is among the next eleven economies. The majority of Nigerian population lives on less than one point two five (1.25) US dollar per person per day. This is evidence that Nigeria is not among the developed country.  The countrys capital city is Abuja (Odusola 2003).

On the other hand, England which is part of the United Kingdom is a developed country in the European continent has a more stable economy and was never a colony to any country in the world. The country became unified as state in AD 927. In comparison, England has enjoyed many years of political, economical, technological and social stability compared to Nigeria. While Nigerias top political leadership is headed by a President, England is headed by A Queen even though its top most political leadership is headed by a Prime Minister. The political situation in Nigeria is dominated by lack of transparency and accountability and an ever ending unstable political situation, violence and demonstration which are sometimes based on the religions divisions rather than on concrete issues that may help in the overall development of the political and economic conditions in the countries (Ake 1996, pp.48). English, common, customary and the sharia laws are in use in the Nigerian country (Due  Friedlander 1981).

Economic status of the two countries
Nigeria has a low economic growth rate compared to the United Nation. While Nigeria is categorized as third world country that is still developing, the United Kingdom is categorized among the first class county, developed and is indeed among the G8 group of countries that are very influential in the world economy (Auta 2009 Eales-White 1993).

The Hospitality industry
The broad category of the hospitality industry consists of various companies. The companies or sectors under the hospitality industry comprises of companies which are in the food service industry, accommodation, tourism, sports and recreation, and the entertainment sector. The hotel industry, like many hospitality related companies mainly thrives on the basis of people having adequate recreation, leisure and income which they intend to dispose. In both Nigeria and the United Kingdom, the hospitality industry is indeed several billion dollars worth of cash. The hospitality industry is very complex, broad and indeed very complex. A number of issues relate to the industry and the success of the tourism industry depends on the combination of several factors which together yields certain successful outcomes. The success of one sector, say the hotel industry, dependent on the   success of other sectors in the hospitality industry. The combination of all this factors ensures that all sub sections that exist in the industry adequately cooperate in the success efforts (Ayo 2004). The overall usage rate of cash and other facilities is a very fundamental factor for the hospitality industry. The variable however changes from one country to the other. Competition is normally not necessarily based on the cost of the product and services being offered in the industry but mainly on the rates and quality of goods and services being enjoyed by the customers. Another factor that assists in the development and constant profitability of some organizations in the hospitality industry is the reputation which the organizations have been able to build for themselves among their potential customers and the perception of the public to the company.

One major industry that has collaborated with the overall hospitality to ensure that they bother thrive is the hotel industry. Hotel and tourism have continued to make huge profits in various countries due to the nature of the core activities. Hotel management and training schools and collages all over the world normally thrive on the belief that the hotel industry would always continue to expand so as to ensure that it caters for the ever increasing population. The scarcity of food, need for convenience and flexibility by people, mainly the working class, has continued to promote development in the hotel industry. Tourism and hotel industry are correlated in a number of ways. Like the hotel industry, hospitality is the relationship between a guest and the host. Hotels, catering, restaurant and resort are some of the very industries which provide generous and kindness services to the people who are considered as potential clients.

The hospitality industry in Nigeria has in the past done well and its good performance was previously attributed to the good economic progress, increased population in the country, the political stability and will to support the industry and the very strong support the hotel related schools and colleges offer to the industry (Baye 1998, p.3). The support offered by schools and colleges in Nigeria to the industry include provision of very high class training facilities used and the high class expertise in the hospitality industry that the collages have been in a position to adequately train. The cheap availability of labor in the hospitality in Nigeria can also not be overlooked. In England, the ever thriving of the hospitality industry could be attributed to the political stability, the technological advancement that the country has made, the good strategic location of the country to other European countries and the sporting industry in the country.

In both England and Nigeria, it is evident that technology has played a big role in ensuring that the pace at which the industry develops continues to be on an increase. None the less, the major differences between the countries at the two countries strategic advantages that gives them competitive advantages over one another. While Nigerias climate is always very conducive for European tourist during winter, England uses technology to ensure that the very cold winter weather does not ruin the performance of the hospitality industry.

General Perspective of Hotels
Food and accommodation have closely been associated with the hotel industry for to a very great extend. The fact that hotels are widely known to be eating joints does not mean that hotels are restricted to the provision of food related services alone. Instead, hotels, all over the world do provide very dynamic services that were in the recent past not associated with the hotels industry. Different classifications are used in attempting to ensure that the location, name and cost of services to be received in the specified hotel is determined by the name or class associated with the hotel category in question.

Accommodation has been one of the strong departments in some hotels. A number of people all over the world have also been known to have lived in hotels for a very greater part of their lives and in fact turned the hotels into their homes either as permanent or semi permanent residence. Richard Harris, an actor, lived in a hotel for the entire period that he was in the United Kingdom, London. Staying in a hotel means that one either pays for the accommodation a lone or may pot to receive all services from the hotel such as food, accommodation, utilization of recreational facilities among other benefits that may be available in the hotel. In the United Kingdom, the term hotel does not have the exact meaning with the meaning accorded to the terminology in Nigeria. Never the less, the concept of hotel industry in the two countries is similar.

The above information therefore implies that hotels are establishments which offer lodging, food and other hospitality services. The services offered by a hotel mainly varies depending on the nature of operation, the business strategy, stakeholders interests, vision and mission of the hotel and the environment in which the business enterprise exists in. In both Nigeria and England, hotel industry has greatly changed with change in time. Common features that are currently found in hotels facilities include among others television sets and alarm clocks.

POLITICAL ISSUES
Political issues in the hotel industry refer to a combination of different factors all of which comprises of issues of the environment and other related issues all over the world. The environmental issues affecting a given business setup are varied (Baye 1998, p.3). They include the climatic differences and its impact on the business, the weather patterns and the general people behavior in response to the changes and conditions that prevail in the different climatic environments. Companies operate in their environments in different areas and respond to the environments in diverse ways depending on the changes of weather and climatic conditions. These changes in climatic and weather conditions in both England and Nigeria affect business environments in a number of ways. Hotel industry in the two countries is one of the major areas in which the climate and weather patterns play a vital role in the regulation of the manner in which the industry operates.

Environment
Hotels in Nigeria are spread all over the country. There are however a number of strategic places in the country where hotel are mainly located. Tourism being a major driving factor for the hotel industry in the country, a number of environmental issues related to it. Hotels are mainly located in areas that are commonly visited by tourism. Both local and international tourists are major customers in the many hotels that are spread all over the country. Major towns and cities such as Lagos town, Ibadan, Kano, Kaduna and Abuja have hotels spread all over them. The major towns and cities that are spread in the country attracts tourist for very different reasons and on different levels.

Never the less, Nigerias hotel industry also thrives on the general environments in the country. The high population in the country has indeed provided many local tourists in the country who flock to the hotels both during the holidays and during the normal working days. Nigerias environment which is full of very rich cultural values and practices has played a very big role in ensuring that hotel the countrys hotel industry continues to grow. Moreover, the geographical environment that has many attractive physical features in the country that indeed attracts many tourists also acts as a major customer attraction strategy to the hotels.

Due to the wide differences in the countrys income earning capacities, Nigerias hotel industry attracts tourist on various levels. The levels are mainly based on the income earning capabilities. Nigeria, unlike the United Kingdom (England) is a developing country. The countrys local hotel customers therefore comprise the different categories of the income earning groups. However, the environment in which the hotel industry thrives on in the country mainly reflects the very rich category of the local population and the tourist who frequent the country due to good climatic conditions in Winter when countries in the Europe such as France and the United Kingdom have very cold weather conditions that do not indeed offer good conditions for people to visit the hotels, motels, restaurants, bars and other recreational facilities in the country (Ferguson 2004). Additionally, it would be important to note that Nigerias hotel customers mainly come from the majority rather than the minority filthy rich population.

The rich cultural practices in the country (Nigeria), have however been playing against the development of the hotel industry. While England greatly thrives on an environment that is full of people who are outgoing and would like to have good time in hotels and share meals together while on leisure time on very regular basis, Nigeria has a rather more conservative population. He West African countrys strong cultural practices do not act in favor of the hotel industry. Indeed most people prefer cooking their meals and sharing the meals in the family and society set up. The few that goes to hotels are mainly on the rare business trips and thus the hotel visitations are based on their official duties. This is indeed a direct contrast to the Hotel Industry people (Fields 2005). The English people and the many clients who visit their hotels mainly from Europe are not conservative and prefer going out with families and sharing due to the nature of their environment and lifestyle.

Nigeria, a West Africa country with the highest population in the entire African continent, has a tropical climate. The country is therefore hot throughout the year. The tropical climate of the country last for the whole years and this comprises the wet and the dry seasons. The wet season in the country extends from April to October. The West African country experiences its most wet month in the month of June. The East cost of the country is the major area in which very wet climate is witnessed during certain periods of the year. To the Northern part of country is the hot Harmattan winds from the Sahara normally sweeps the northeastern section of the country. According to the London school of research (2006), the countrys temperatures very rarely exceed 32 C (90 F). This has a unique effect to the manner in which the tourism industry, which has a great impact on how major hotels in the country are run, operates. The hotel industry responds to the changes in seasons and climate in different ways thus calling for the need for hotel management to alter their manner of operations depending on both the seasonal changes and the weather conditions. The wide variations in the climatic patterns have to a greater extend determined the manner in which certain foods, recreational facilities, and even the cost of foods and other related hotel facilities and services vary with time.

England is a unique Island country. The uniqueness of the country gives it very unique climatic conditions that are mainly dictated by the surrounding water bodies and other physical features. It is very hard to predict the manner in which the daily weather patterns in Britain changes from one day to the other. This unpredictability has a negative influence on the countrys hotel industry performance and the tourism sector which greatly affects the hotel industry. Temperate maritime climate dominates the United Kingdom country. The climate is thus dominated with mild climate that experiences temperatures that are slightly lower than 0C during the Winter and about 32C  in the summer season. This wide variation in the United Kingdom climatic changes is a clear indicator that the climate is subject to very wide variations and unpredictability (Schwartzman 1989). Hotel performance levels are always very low in the month of February which always experiences very cold weather around the coast. Hotel industry thus thrives and continues to do better during non cold months in the United Kingdom. May, June, September and October are some of the generally best months in terms of the weather conditions. These months therefore boost very good business in the country (England) hotel industry. This is best by the fact that during this duration, more people are better placed to go out and visit different places, dine and meet in hotels, restaurants and even motels.

During the very cold months in the European continent, most tourists from the continent visit some of the African countries so as to enjoy the very conducive climatic conditions in Africa. This explains why the hotel industry in Nigeria does well in most parts of the year. The good performance can also be attributed to Nigerias coast line which not only experience good climatic conditions but also ensures that development of hotel related industries in the country is fully enhanced. Hotels, of various classes in Nigeria and England cater for the different people whose income generating activities vary due to their class and the social background. Some very high class hotels in both the United Kingdom and in Nigeria experiences dynamic customer levels and money spending patterns (Shelton 2002).

The cost of food, drinks and related facilities in the hotel industry changes with changes in the environmental factors. In seasons when there are very good climatic conditions in the countries, various industries perform well. The conducive climatic conditions ensure that people come out in large numbers to enjoy the available facilities and food. Since during the very cold seasons in Europe most people stays indoors, they later come out when thee climates are very conducive so as to share and adequately relax. This conducive weather conditions normally coincide with holiday season in most countries. In England for, instance, the relatively cold weather conditions are mainly associated with most peoples working days. During the cold warm weather conditions, people who may be on holidays opt to go for holidays in countries and states that have very conducive climatic conditions. This ensures that the people do not get bored for whatever reason.

Nigerias hotel industry therefore thrives most in seasons when the European continents have very cold seasons. The increase in the number of international tourist increases pressure on the hotel industry thus leading to considerably drastic increase n the number of clients in the industry. The increase in the prices of hotels and restaurant services during the high season for tourist in Nigeria leads to the increase in prices. Such seasons also indicates reduction in the number of Nigerias local tourist industry. However, hotels in England witness a considerably stable weather patterns due to the fact that it does not mainly depend on the international tourist for its thriving. Most of its clients are from within the country.

Football in England has indeed greatly contributed to a great extend the manner in which the United Kingdoms hotel industry operates. Various football teams have made it a norm to settle in the English hotels for a few days especially is they have a serious football match in a far location. This has made the hotel industry in the country to develop special facilities for the football clubs so as to continuously attract them by meeting their needs. Most hotels in England have diverse facilities that enhancing some basic training for the football teams in and those outside the country. This practice encourages the football clubs to frequent the hotels due to the additional benefit of training facilities that are offered by the hotels in the country. To the contrary, Nigerias hotel industry do not greatly benefit from sports. The considerably low level of football and the un-established and underdeveloped standards of football has does not give the hotel industry the greatly desired opportunity to benefit from the hotel industry in the country. This difference on the benefit of the sporting activities in the two countries affects the manner in which the two countries benefit from sports on very different scales. The existing environments in the two countries and the climatic conditions that are very different have impacted on the hotel industry in very unique ways.

Ownership
Ownership of any kind of business is a complex issue which needs to be fully understood and addressed in time before the initiation of the major business activities. Business ownership has a number of complexities. Hotel management needs very special attention which needs to be dedicated to the facilities and the business employees in order to ensure that extremely high standards of managing the hotel operations are maintained.
Management of hotels in both Nigeria and in the United Kingdom varies at different levels based on a number of issues most of which are interrelated. Due to the great investment needed for the success of hotels, a lot of money need to be invested in the sector in order for the management to ensure that the success of the business enterprise. Additionally, there are a number of issues, which mainly interrelate, that together defines the manner in which hotels should be organized in the business setting.

In Nigeria, a few hotels are owned by the government. The management of the government owned hotels rest in the government employees. The civil employees that are delegated the powers to run the hotels on behalf of the government are selected through very rigorous recruitment processes which ensures that the best person is chosen into the civil service job. Moreover, the selection procedure ensures that only fully qualified persons assume the leadership of the hotels. Some government owned hotels are managed like parastals in both Nigeria and in the United Kingdom. However, it has been evident over the years that most government-owned hotels in Nigeria do not perform well in the hotel industry compared to the competitors who put a lot of considerations on the actual performance of the hotels and targets to ensure that integrity and extremely high quality standards are enhanced in the managed of various hotels and the interrelated facilities.

Tourism in Nigeria, which contributes, to a greater extend, to the countrys economic growth also plays a crucial role in the development of the hotel industry. However, the fact that most tourist attraction sites in the country are owned and managed by the government of Nigeria complicates the issue of hotel management. The cost of running hotels is also complicated, in Nigeria, by the fact that a lot of bureaucracy does exist on the manner on which people can develop hotels. Some regions in the country, especially in Lagos and Abuja, are always very highly rated. Ownership of hotels in such regions therefore requires that in-depth analysis is done to ensure that the actual cost of purchasing land and constructing hotels is fully understood before the premises could be constructed.

It is however evident that in Nigeria, most hotels are privately owned. The ownership of these facilities is done through collaboration by different people on very different scales based on diverse modalities which when combined makes it slightly easy to own and run a hotel. In England, hotels are also owner by both the Government and the private investors. The privately owned hotels dominate the market with a few people ensuring that they maximize their profits in the market through provision of very high standards that reflect the modern lifestyle. In Nigeria, it is evident that most privately owned hotels are run by extremely rich people some of whom have stakes in the petroleum industry (Gupta 1987, p.22). However, unlike in England, some Nigerian politicians also have very huge shares in the private hotel sector. Corruption is vice that is perceived to have infiltrated into the hotel industry in Nigeria. This is however permissible or evident in the Nigerian market.

Lack of proper ownership of guidelines, strategies and agreements among partners in the hotel industry in Nigeria has continued to negatively impact on the overall performance of the hotels in the West African country leading to the continued degradation of industry. In England, the public has some shares in most of the hotels. The high level of transparency in England compared to in Nigeria, have contributed to the excellent standards of high class hotel in Nigeria and the high quality leadership styles in the country.

Even though, most Nigerian high performing hotels are privately owned, there performance remains to be of high class. It is evident that the good management of hotels in some of the high class hotels in Nigeria could be attributed to the foreign ownership. Hotels such as the Serena Hotel and Hilton hotel in Nigeria have the major management in other foreign based countries. Such hotels, which have their head offices in European countries normally perform much better due to the high standards that are enhance due to the need for the management to enhance their reputation all over the world. The management is at times rotational as managers are shifted from one country to the other. Such ownership and management strategies of hotels have lead to some of Nigerias hotels performing much better in the industry.

There is very minimal evidence of foreign owned hotels in England. Most of the hotels are owned by the English people. High standard and high quality management skills and criteria in the industry ensure that the industry performs well. Furthermore, the foreign hotel owners in the United Kingdome adhere to very strict operational regulations that fully regulate the manner in which hotels in the country are managed. The amount of investment, tax rates and flow of tourism is also regulated in order to ensure that the no exploitation of customers and new entrants to the industry is done (Hersey  Blanchard 1977). To the contrary, though it is Africas most populated country, Nigeria do not have adequate regulations to ensure that consumers and new entrants are protected from the very unscrupulous investor that may not have the interest and common interest of the public at heart.

Partnership in the hotel industry is none the less not very common in Nigeria. Most investors in the hotel industry in Nigeria opt to take loan from banks and friendly in order to develop hotels (Holton 2008). Some prefer to purchase hotels that are already operational in order for them to better their operations under their presumed new management. Hotels along the coast line in Nigeria are mainly owned by the foreign investors. The foreign investors in the hotel industry build very costly first class hotels that ensure that they fully profit from the foreign tourist who visit the country during the holiday seasons when the tourism sector is booming. Partnership kind of ownership of hotels in England is not a common phenomenon in the United Kingdom country.

Political stability
Politics is very crucial political issues in the life of a business in any given environmental sector. The political style of country determines the political environment of a country. Politics and politicians to a great extend, shapes the business environment of a country. Various businesses greatly rely on the political situation of the environment in which the business operates in. it is therefore evident that the government and political situation of both Nigeria and the United Kingdom (England) have shapes the manner in which the hotel industry is managed (Sowell 2003). This is mainly because of the fact that whatever is done by the political class is reflected on a countrys stability, the leadership style, development methodologies, rate at which the infrastructure is developed and the actual ways in which various business ethics is enhanced without the business class.

Nigeria has a presidential system of government while the United Kingdom nation is ruled by a Monarch with a prime Minister being the political leader and leader of government of the country (England). When the two countries are compared, it is very evident that England enjoys a more stable and reliable political environment that enhances thriving of businesses. In the recent past, Nigeria has faced a series of problem in its political leadership. Currently, the countrys president (Yar Adua) is out of the country for health reasons and thus the countrys government is currently being led by its Vice President. The constant political instability of the country has for a very long time negatively contributed to the poor performance of the hotel industry (Hughes 2008). Demonstrations by the Islamic religion and the constant lack of transparency in its electoral system have also not helped the hotel industry in any way. Indeed the continued wrangles in government have also led to lack of trust by the foreign investors due to the uncertainty of the market.

Foreign investors always prefer a business environment in which the political future is predicted. England, on the other hand, has enjoyed political stability in its leadership for a very long time. The current leadership, led by Queen Elizabeth and Brown as the Prime Minister, provides a more stable political leader in the country. Unlike Nigeria, British business activities, especially in the hotel industry has continued to thrive on the positive perception of the countrys leadership style and political instability. The constant stable political stability has led to increased transparency in the manner in which government regulate the hotel industry.

There is however a lot of bureaucracy in  Nigeria with regard to the various policies, regulations and other requirements which business people have to fulfill in order to invest in the hotel industry. Proper management of the industry in Nigeria has also been hindered by the unnecessary land ownership policies that have been a product of the poor political leadership and the unwillingness by the political class in the country to address the challenges facing investors in the hotel industry.

The instability in Nigerias politics has also contributed to the poor policies that regulate the foreign investment, tax rates, remuneration scales and employee right in the country. The political condition in the hotel industry is one of the major factors that affect the industry. Like medicine, security and health conditions of the customers in the hotel industry is very crucial. No foreign customers would be willing to pay a visit and spend time and money in a hotel located in a country with little or no political stability (Department of Health 2005). The sensitivity of the hotel industry therefore demands special attention and a lot of attention to be paid when addressing the needs and requirements of the customers in question (Humanities 2003, pp.359-370). The United Kingdom, in comparison enjoys a high class standard of security levels in most parts of the country. It has a more composed political condition that requires little or no worry from the customer on the security issues. Customers to the hotel industry in England also need to worry less about the level of standards of the security and health of the food and other services they receive in exchange for the money the pay (DeRouen  Paul 2008, p.546). The levels of standards in Nigeria on the health and security of customer though are of good standards do not fully match with those of the country. The continued efforts being made by the Nigeria government to market its tourism industry is likely to benefit the hotel industry since the hotel and tourism industries are interrelated and mainly complement one another in their business operations.

Tax Policy and Usage
Tax payment benefits not just the government but also the businesses that actually pays the taxes. It is always very crucial that businesses pay their due taxes. The money paid by businesses as taxes at various levels of business need to be used by the government in the most efficient and cost effective manner in order to ensure that adequate benefits are also realized by the investors. Potential businesses always ought to fully adequately understand the manner in which taxation is done.

Understanding the taxation strategies in a country ensures that both the existing and the potential investors in a given market estimate the actual amount that ought to be invested in the business environment. This also helps the business know whether or not the business prospects are indeed viable or not. Nigeria and the United Kingdom have dissimilar tax rates. The policies used in the countries market s differ and thus affecting the hotel market differently.

In Nigeria, for instance, the taxation policies date back in the year two thousand and four (1904). This is the tax when the taxation system was indeed unified by the countrys colonial masters. The countrys tax system is basically structures a system that is designed and targeted at calculation and collection of the tax system. Hotel industry in Nigeria therefore uses the same tax system leading to a number of issues that are related to the hotel industry in the country. Complications in the countrys taxation industry however arise when dealing with the calculation of taxes in the service industry.

The lack of equality in the application of the taxing system has been a great problem in the countrys taxation system. In some cases, Nigerias hotel industry seems to face some controversy in the manner in which taxation is done. The lack of transparency in Nigerias taxation system continuous to illicit mixed reactions on the general outcome of the industry performances. Foreign investors have also been greatly been discouraged by the high lack of transparency in the country, and in the hotel industry in particular. It has also been clear that Nigeria does not boost high investor trust due to the high corruption rates that have continued to dominate the country. Furthermore, the high levels of corruption in the country have even lead to new entrants into the hotel industry being discouraged and in some instance being pushed out of the market in totality (Jahn 2006). Tax in the West African country, especially the person and very individualistic income tax (PIT) has continued to perform poorly due to the lack of equitability. No suitable solution to the challenges being faced in the taxation system of Nigeria has so far been arrived at. The cost of running the hotel industry in Nigeria has continued to increase due to the lack of transparency in the industry and the unavailability of political will to fully fight the ill. Various nongovernmental organizations charged with the responsibility of enhancing transparency and equitability in the taxation systems in the country has also been failed. Such conditions have led to the relatively slow development of the hotel industry in the West African county of Nigeria.

The challenge of multiplicity of taxes in Nigeria has also affected the overall performance of the hotel industry in Nigeria. The lack of compliance by certain investors and business people has led to poor tax collection rates. To cater for the government needs, the government of Nigeria has continued to increase the tax rates for the entire country. Hotel industry in Nigeria has therefore been a great victim of the high taxes being imposed by the government to the countrys tax payers. The high taxes being charged have increased the overall operational costs and discouraged most would be customers from visiting the facilities in the country. Inflation on the other hand has also played a great negative impact on the hotel industry in Nigeria. The negative impact on the industry has seen the cost providing even the common basic needs of the hotel industry to be very unaffordable.

The poor taxation drive by the government has therefore led to the underdevelopment of various sectors that consequently impact negatively to the tourism and hotel industries. Low taxes collected have led to the slow pace of developing the countrys infrastructure. Roads and telecommunication facilities standards have also been degraded due to the continuous repairs being made instead of total overhaul of the system. This has made it difficult for some of the hotel facilities local in parts of the Nigerian country to be accessed. The poor infrastructure and underdevelopment of roads, airstrips, airports, ports and other infrastructure related facilities can also be attributed to the poor management of taxes in the country.

In Britain, the taxation system with close reference to the hotel industry is much better and to a greater extend favors the investor efforts in the hotel sector. Both the direct and the indirect taxes are imposed to the hotel industry based on a number of scales. The taxation system in England targets to meet all the major purposes of tax collection in the country. Englands tax policies ensures that revenues is collected, there is redistribution of the countrys resources, equitability of resources in all sectors is enhanced, reprising is done well and that all the needs of the citizens in a given country or region is done through representation.

In Nigeria, as a basic strategy to regulate the level of foreign investment in the hotel industry and to protect the local investment in the hotel industry, more taxes are imposed to the foreign investors in the industry. However, England uses a different approach to the matter. Fewer taxes are charged to the potential foreign investors in the country. Instead of imposing such seeming unfair strategies to protect the local investors in the hotel industry, the British government only raises the bar of the expected performance standards. This is normally targeted to ensure that the countrys hotel industry standards and quality of performance is enhanced and that the interests of the consumers are adequately protected. Nigeria also has welfare, poverty and the normal taxes all charged to the people based on various predetermined scales and strategies. The differences in the inequality in the taxation system in the country is targeted at ensuring that low income earners are charged less while the high income earners are charged more. This strategy has however impacted negatively to the Nigerian market due to the fact that the markets main target clients fall in the highly taxed people bracket. Generally speaking, the high taxes lead to decrease in good performance of the hotel industry.
Taxation policies in Nigeria do not fully favor the hotel industry in the country. The contrast is true for the taxation policies in England which ensures that the government support efforts of investors to the market.  Never the less, there are very crucial features of the Nigerias the value added tax is the absence of a targeted threshold. Such efforts have led to some difficulties on the tax policies possible abuse (Nigeria and Governance Issues, 2008). Tax policies have never the less not fully improved despite the effort made by Nigerias government efforts to better the sector.

Labor laws and cost
The cost of labor plays a very crucial role in the determination of the overall cost of running a business enterprise. Various labor laws ensure that certain crucial laws that govern the hiring, recruitment and remuneration efforts of the employees. In most developing countries, affairs of the employees have not been addressed in detail. It is evident that the welfare of the employees is very crucial for the excellence and superb performance of a business enterprise. Labor laws always have the major intention of ensuring that the welfare of the employees is protected and that their performance levels are fully enhanced so that the overall goals of the business organization improve.

Nigerias hotel industrys labor laws have certain industries entails a number of issues that relate to the overall performance expectations and behavior of the employees at the work place. The actual cost of labor in the hotel industry is not quite well defined. Various laws in the West Africa country do not reflect the actual needs of the Hotel industry. Moreover, the changing environment in which the hotels in Nigeria operate in is not reflected in the manner in which laws are implemented (The Gulf News 2008). A number of laws and bi-laws do exist in Nigeria regarding the operation-ability of the hotel industry. The United Kingdom has various laws that reflect on the manner in which the industry is conducted. The entry and exit strategies of hotels in both the United Kingdom and in Nigeria have been defined.

In order to ensure a good working environment for the hotels and other forms of businesses in the different industries, various laws and bylaws are necessary. A number of bi-laws and law have been implemented to ensure that the entry and operation of businesses. Nigeria has a general weakness when it comes to its law enforcement agencies. The law enforcement agencies are supposes to ensure that the existing laws in the hotel industry are adhered to. The general challenge being faced by hotel in Nigeria is the general weakness by various stakeholders in the industry and the inability of various arms of government to adequately enforce the law and where necessary punish the law breakers. The general failure to enforce laws and ensure transparency in Nigeria has led to the decline in the growth rate of the Nigerian hotel industry (Lodging Industry 2007). Vices such as corruption at different levels of management of different forms have greatly harmed the growth of the hotel industry. Such efforts have led to the continued poor performance of various business industries in the country.

The United Kingdome on the other hand enjoys a more transparent business environment in the country. Various efforts have been made, over the years, by the countrys legislatures to ensure that there exists a very friendly business environment for the business sector. Even though the country does not have any written constitution, the hotel industry has constantly been guided by the very strong institutional foundations that have been put down over the years. The strong institutional foundations, the increased transparency in the market and the need for accountability has led to the improvement of hotel industry in the two countries.
Additionally, Britishs hotel industry thrives on the fact that various European Union legislations dictate certain methodologies which help to run business and thus enhance growth in the country. The legislations set up ensure that there is an overall improvement of all the factors of production in the country. Good business performance enhances adequate integration of activities associated with the customers and the top management.

Labor laws in Nigeria are contained in the Bureau of International labor laws which stipulate the relationship between the employee and the employer. The conditions that dictate the manner in which the two parties relate are explained to ensure that no controversy exist between the parties concerned (Jahn 2006, pp.237-240). The English Common Law mainly defines the way in which business operations are done. Though it has been modified by statute, the Nigeria laws do not fully cater for the needs of the employees in all sectors. Some sectors have proved to be very technical to set up the necessary laws that cater for the business needs of the business. The Nigerian laws dictate that people being employed in the hotel industry may be employed on contract, which may be for an indefinite period or for a fixed amount of time or work, or definite. Such laws in the hotel industry have proved to be very elusive, unreliable and at time very ambiguous. The interpretation of such laws in the hotel industry may be left on the mercies of the law interpreters. The labor laws therefore general favor the hotel managers and the very wealthy investors in the hotel industry rather than the new entrants.

In both Nigeria and in England, the cost of labor varies based on a number of factors. One such factor is the skills that the labor market offers and those that are actually available in the employees. Casual laborers normally get paid fewer amounts than the highly skilled employees who may be the head of department or the key marketing managers in the hotel industry. Some employees also generally attract more salaries than others even though they may be working at the same level. This depends on the actual contribution that they give to the company in which they work for. Certain skills are also scarce in the market. They are therefore very costly to hire on permanent basis.

The hotel industry in Nigeria offers considerably low pay. Most employees in the hotel sector in the country prefer hiring employees on temporal basis. This can be attributed to the considerably low cost of labor that is highly available in the market and the uncertainty in the market Kellner 1995). The ambiguity in the market related laws gives the hotel management an advantage over their employees. The laws which are not very clear in Nigeria on employee-employer relationship guidelines leads to underpayment of the employees who are mainly left to work in very unfriendly and insecure working conditions. However, in the four and five star hotels in Nigeria, payment of employees, both casual and the skilled, is much better than that of the low level hotels in the country. Corruption also greatly dominates the entire country thus making is very complicated for the countrys hotel industry to fully practice transparency and equity in the employment market (Krugman 1991).

Englands methodology of determining the amount money to be paid to the hotel employees is determined by a number of factors. The skills which the employees have mainly determine the amount which the employees are remunerated. Just like in Nigeria, employees in England are remunerated based on the skills they contain and the job category in which they apply for. It is therefore very evident that the standards of living in England are very high compared to those in Nigeria. The high standards of living in the United Kingdom dictates that employees are remunerated amounts that can sufficiently cater for their needs in live and thus ensuring that the welfare of the employees are catered for.

It is also evident that the development levels in both Nigeria and England have had great influence on how remuneration levels in the country is determined. Employees in England and Nigeria, working on the same levels, similar positions, with similar skills, working for the same company ad under the same working conditions would attract different amount of salaries. Those in Nigeria would attract fewer salaries compared to the salaries that employees in the United Kingdom would attract. England is a developed country and therefore when compared to Nigeria, it is clear that a lot of issues related to employees labor laws and costs would be higher in Nigeria than in British.

The other factor which dictates the employment and remuneration of employees is the various standards set up in the hotel industry and the actual standards of the hotels in question. The low class hotels in Nigeria especially those in the suburb areas and the rural setting would likely be of low class and their target clients are normally of the low income earning class. This also explains why remuneration of the employees changes with the location of the hotels is located. Hotels that are aligned along the coastline of Nigeria perform better due to the foreign customers that the hotels along the coast attract. Strategic location of businesses ensures that the business organization make more profits than its competitors. This advantage normally leads to the employees attracting more salaries and wages they help the hotel company to make.

Environmental laws
Environmental laws relates to various laws that relate to the use and conservation of the environment. The various current concerns of the world changes in the climatic conditions have continue to illicit diverse reactions to the needs and concerns of issues related to the environment. There has also been an increased urgency of the need to take care of the environments and to ensure that various businesses and manufacturing and production industries do not engage in activities that would otherwise degrade the environment (Lavanco  Varveri 2009). Nigerias northern part of the country is mainly hot and the climatic conditions in that part of country do not fully favor the flourishing of the hotel industry.

In both Nigeria and the United Kingdom (England), various laws that protect the environment restrict investors from building hotel in certain areas which are reserves for forests and other water catchment areas. The laws are very specific in Britain while those in Nigeria are a bit general and do not adequately reflect the required need of the environment. To some extent, some hotels in both England and Nigeria have been built in regions which are supposed to be reserves for the water catchment areas (Levi  Uzoigwe 2004, p.40). There is however various environment and human watchdog groups that does the duty of ensuring those hotels and other recreational facilities do not degrade the environment in which they exist in.

In Britain, various law have put in place to dictate all the conditions which investors have to adhere to in order to fully qualify for running a hotel industry in a given area. The regulations are stipulated in various regulations that are passed by the United Kingdom government. The regulations also ensure that the needs and health conditions of the people who cater for uses the hotel facilities are catered for. Nigeria also have various environmental laws and regulations set up to protect the needs of the customers and to ensure the environment is not only protected, but also that the conditions in which the hotel is build  are fit for human existence. In England for instance, certain seasons do not favor the existence of the hotel industry during certain times o the year. Certain environmental laws therefore dictate the extent to which the hotels can operate in such environments and the manner and standards which ought to be fulfilled in order to fully meet the needs of the environmental watchdogs.

Nigerias land use act and the river basin development laws and authority ensures that the various locations which are fit for the construction of hotels and other related food and recreational facilities are well documented and known to the potential investors in time. The impact of the hotels and other businesses to the environment in which they exist is supposed to be assessed at regular intervals to ensure that no serious harm is done to the environment thus resulting in the fauna and flora. The countrys (Nigeria) land use act also explains to the existing hotels and motels the manner in which such businesses should be run in reference to the need to cater for the environment and ensure that customers also enjoy the services they receive.

The West African country, Nigerias public authorities ensures that environment related issue under the hotel industry are fully explored and possible challenges that would otherwise face the industry are adequately addressed. In cases where hotels are likely to pollute the environment in any way, certain permits that regard the nature of the possible environmental pollution need to be obtained from the countrys local authority. The local authorities in the country also ensure that the national environmental acts are strictly adhered to. The protection of the hotels in Nigeria and the related laws enhances good performance of the hotel industries.
The Pollution Abatement authority that relate to the Industries and Facilities Generating Wastes ensures that hotel companies that operate on large scale do not pollute the environment in which they operate in (United Kingdom 2009). This explains the reason why both Nigeria and England have very stringent rules that determines the location of hotels in their respective countries and the manner in which waste products should be disposed in a more legal manner. Recycling of waste products in England is however mainly encouraged (Lewis 2007). Nigeria has in the recent past had a few cases in which wastes from some hotels, especially those located along the coast line and near other water bodies within the country, have been dumped in the waters. This has resulted in certain diseases and very unhealthy conditions that do not support the existence of hotels.

Currently, various efforts are being made to ensure that the laws governing the operation of hotel industries in the two countries fully reflect what should be done in the modern world. The necessary standards which the hotels in the country should meet in order for the hotels to coexist with other businesses are also being investigated and possible amendments being made.  Environmental audits in England are very common. The auditing efforts in England target to ensure that the businesses fully adhere to the required laws and regulations. In comparison, Englands environmental laws regarding the hotel industry are very stringent and are adequately adhered to (Michigan Press, 2005). Nigeria on the other hand is a reluctant in its efforts to enforce laws that relate the environment.

Privacy and Crime
Security issues in both Nigeria and in the United Kingdom are issues of great concern to the hotel industry. Threats of unauthorized access to information to information and the welfare which is normally considered to be of great importance to the strategic performance of industry is one of the major threats in the hotel industry. Due to the sensitivity of the dignitaries who visit the hotels in both countries, a lot of attention ought to be dedicated to welfare and security issues in the industry. Crime rates on issues such as suicide bombing, infringement on customers privacy and their luggage requires a lot of attention.  Englands security industry boosts a lot of high skilled security advancement ( HYPERLINK httpbooks.google.combooksid-BIGv9vIoqcCpgPA1093 The New York Times Guide to the Business Essential Knowledge 2007). The scale of technology advancement in the UK also had led to very recent technological expertise being used to advance the levels of security that is so much desired in the United Kingdom. The variations in the levels of advancement in technology in England and in Nigeria explains the reasons why hotel industry in Nigeria boost a lot of capabilities in ensuring that the standards of livelihood in the industry is of great standards. The use of automatic doors and gun detector systems such as the automatic gun detective doors, hand held gun detector systems and other small inbuilt security checking systems dictate the levels to which security ought to be enhanced in the country (Lewis 2007). Even though Nigeria enjoys higher standards of security in the hotel industry, a number of issues need to be enhanced in order to level all security standards to those of other world leading hotels standards.

SOCIAL ISSUES
The Social issues include the various cultural factors which together influence and affect the manner in which the hotels are conducted in diverse ways. The other cultural aspects that affect the hotel industry in a number of countries are the levels of health consciousness of a given population, the population growth rate which determines the economic growth rate and the age distribution of the people (Adebayo 2000). The various career attitudes and continued emphasis on the security and health standards of people also leads to the level of security standard and other cultural concerns of the society being addressed in a good manner.

Population growth rate and age distribution
Nigeria, like many other developing countries have a fast growing population. Being a highly populated country, Nigeria has a lot of demand for both most of the products derived from the business market in the country (Lundberg 1984). The country also attributes its continued growth in the economy to its high population growth rate that continues to strain its scarce resources. Hotels in the Nigeria, has a very unique population that requires diverse skills to be employed by the business practitioners in order to ensure satisfaction in the business market. Even though the country is fairly better developed compared to its African neighbors, its good location, good climatic conditions the high population growth rate is not fully reflected in the running of the various company affairs (Markusen 2004, pp.253-268).

The growing population in the country provides Nigerias hotel industry with a lot of cheap labor. The cheap labor that is adequately available ensures that the amounts spent on remunerating the employees in the industry are considerably low compared to that spend by other countries that are mainly located in the developed countries. Additionally, Nigeria supports the existence of free movement in the country due to the existence of freedom of movement among its people (The  HYPERLINK httpwww.thetimes100.co.uktheorytheory.phptID235 SLEPT analysis 2009). The citizens, most of whom live a low standard of life due to the low development of the country, are not fully qualified to take up some of the white color jobs. However, some of the citizens in Nigeria are very well and highly learned. Despite the high levels of education that some of the citizens, the high population in the country has put a lot of strain on the countrys hotel industry and educational facilities. Consequently, the cost of hotel services, food and other recreational facilities has continued to decrease.

To the contrary the England has a considerably low population growth rate. The country currently has a population of 60,943,912 people. This is in comparison to Nigerias population of one hundred and fifty one million, three thousand and nineteen thousand and five hundred people (151,319,500) as in the same year (2008). The population of the people in the United Kingdome is evenly spread with a slight majority of the people occupying the urban areas. The high level of development in the country has led to even utilization of resources. The countrys population is comprised mainly of the aged people. Englands population density of about three hundred and ninety five people per square kilometer is an indication that the country, when compared to Nigeria, has a low population spread per a square kilometer in the entire country. This demography also explains the reasons why the hotel industry in Nigeria continues to grow while that of the England seems to have stagnated (Ogbonna, Ekweozor  Igwe 2002).

In Nigeria, forty four percent (44) of the population lives in urban areas. This clearly explains why labor costs are very low in the hotel industry in the West African country. England on the other hand has a mainly ageing population. Labor costs in the hotel industry are very high. This is mainly attributed to the high levels of standards that have been maintained in the industry over the years and the high cost of labor in the country. Englands high labor costs are greatly reflected on the high costs of hotel foods and other related services in the market. the need to offer other related services such as swimming pools, games and business facilities within the hotel premises within the hotel premises have led to a continuous increase in the cost of food and other services in the English country. Consequently, hotels in England have become a preserve for the very rich and affluent people in the society.

Distribution of people in Nigeria is not even. Most the people in country are mainly based around urban centers with the remaining population being located in the rural setup of the country. This definitely determines to a greater extend the manner in which population is spread throughout the country. Additionally, the high population that is based in towns and cities increases the demand for hotel services that improving the general performance of hotels in the country. At least twenty five cities in Nigeria have a population of more than one hundred thousand people (100 000). It is estimated by the United Nations that the population of Nigeria n the year two thousand and five (2005) would be two hundred and sixty four million (264000000) people (Robert 2004, p.273). This is an indication that unless proper planning on the adequate utilization of the hotel facilities is done, the facilities would continue to be very strained and the standards and quality f services would degrade to a very large extend. The population growth rate of Nigeria in the year two thousand and eight (2008) was 2.5.

Lifestyle of People and Living Conditions
The major reason why most hotel industries thrive in different countries is the availability of money among the population and the willingness of the population to spend the cash in the available hotel facilities rather than prepare food in their homes or at their places of work. Hotels in England thrive due to the high standards of living and the costly lifestyle that the people live. Majority of the people in England live far much above the United Nations defined standards of the poverty levels (Rod 2006). More people in England can therefore afford to hire hotels either for leisure purposes or for business purposes. Sporting activities such as the English premier league are some of the reflection of the well to do lifestyle that the majority of the English people live. Majority of people even prefer spending their off-duty time watching soccer and other games.
On the other hand, the overage living standards in Nigeria are low in comparison to that of the English people. Majority of the Nigerian population are not in a better position to afford leisure activities which the country provides. The low lifestyle is reflected by the fact that most four and five star hotels and other recreational facilities are dominated by the foreign tourist rather the citizens of Nigeria (Odusola 2003). Milestone Hotel, the Grove, the Landmark hotel, the Langham hotel in London, the Aldwych hotel Dukes Hotel and the Rocco Forte Browns Hotel are some of the example of the extremely high hotels that reflect the high living standards and lifestyle of some of the people in England. Hilton Abuja, All Seasons Hotel, the Nike Lake Resort hotel and the Protea Hotel Kuramo Waters are some of the leading hotels in Nigeria. Hotels in Nigeria and those in England reflect varied living patterns in the two countries with the majority of those in England being a reflection of high standards and affluence.

Education, health and welfare of people in the two countries
Educational standard that an individual gets determines, to a great extend, the kind of life the person is likely to lead. This factor has been on the front line in shaping the hotel industry in both Nigeria and England. England is renowned for the high quality standards of education offered in most of the institutions f learning especially the institutions of higher education. The high levels of quality education received by the English students lead to their attainment of very quality skills required in the job market. Some of the skills they attain also enable them to open and run business well as entrepreneurs (Sowell 2003 Suberu 2001, p.154). The combination of high quality free education provided by the government and the strategic government efforts laid down to ensure creation of employment opportunities leads to the good life that the English people tend to live. This means that education creates market for the hotel industry in the country (The Business Decision Group 2009). Community schools, voluntary controlled schools, foundation schools and the voluntary aided schools in England are all planned and strategized to ensure that the learners gain both the practical and the theoretical skills that are necessary for self employment and good performance in the job sector. The existence of various levels of universities in Nigeria and lack of adequate control and regulation in the education sector by the government lead to the initiation of various levels of universities. Some degrees attained in Nigeria, were at times, being questioned due to the very short time within which the qualifications were being attained. Since education system in Nigeria does not necessary target to impart practical skills to the students at most of the levels, the skills required in the hotels have been very scarce (Ake 1996).

Conclusion
Hotel management is a very complex business that needs a lot of attention to be focused to the social, political, economic and the technological issues for its success to be realized. The government and other stakeholders also ought to play their role in order to ensure that hotel business is supported regardless of the country, state or environment in which the hotel exists in.