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Tourism Industry: Capital Structure and Financial Performance

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Tourism Industry: Capital Structure and Financial Performance
The Impact of the Concept of “Tank (Wewa)-Stupa (Dagaba), Village (Gama) - Temple (Pansala)” (TSVT) to an Integrated Tourism Promotion System: A study in Anuradhapura District, Sri Lanka
Dayangana K T L U S a, Gamlath G R M b

a Lecturer, Department of Tourism and Hospitality Management, Faculty of Management Studies, Rajarata University of Sri Lanka. udaya8199@gmail.com b Project Accountant, National Post Consumer Plastic Waste Management Project,
Central Environmental Authority, Sri Lanka. methulinelithma@cea.lk, methikalakwin2008@yahoo.com
Abstract
Tourism industry has been turned out to be a powerful industry which roughly accounts for multiple employment opportunities and a major source of income in the current world. The developing countries which have focused on traditional export crops in order to develop national economy have now been switched over to tourism considering its enormous contribution to the national economy. In Sri Lanka, this industry ranks fourth among the major foreign exchange earners and this trend demonstrates the vitality of developing tourism industry to the country’s economy. This research investigates the impact of the ancient rural cultural concept “Tank-Stupa-Village-Temple” in order to implement an integrated tourism promotion system in the above region. The sample was selected by using the purposive sampling method and the primary data was collected in five targeted villages in Anuradhapura District by using the methods; questionnaire, structured interviews and site visits etc. The Secondary data was extracted and collected from the ancient historical reports and through the interviews with some regional Buddhist monks. The above data was analyzed in a qualitative manner. In economic point of view, tourism sector in the country has been identified and recognized as one of the most important sectors of the country’s economy as well as an implementation of such development is purely influenced on such regional development and

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