The exposed. spending on tourism, is also one

The development of the tourism industry is based on and constrained by the level ofdevelopment of the entire national economy. At the same time, it directly andindirectly promotes the development of the relevant departments of the nationaleconomy. For example, the development of tourism in the commercial, catering andservice industries, hotels, civil aviation, railways, highways, post andtelecommunications, daily use of light industry, arts and crafts, gardens… and topromote these departments to continuously improve and perfect various facilities,such as service projects and improve service quality. With the development ofsociety, tourism has increasingly shown its importance in the national economy.According to WTO, tourism can be defined as:”Tourism comprises the activities of persons travelling to and staying in placesoutside their usual environment for not more than one consecutive year for leisure,business and other purposes not related to the exercise of an activity remuneratedfrom within the place visited.”Because of the importance of tourism, a large number of scholars are involved in thestudy of tourism. Among them, the tourists’ expenditure has always been a directionof some traveling scholars’ traveling studies. Expenditure is one of the most notablefeatures of tourists exposed. spending on tourism, is also one of the mosteconomically significant indicators of tourism in the destination.According to the UNWTO Recommendations on Tourism Statistics (RTS) “visitorexpenditure” is defined “as the total consumption expenditure made by a visitor or onbehalf of a visitor for and during his/her trip and stay at destination” 1. The concept oftourist expenditure includes a lot of items, ranging from the purchase of consumergoods and tourism-based services to accommodation, the purchase of small durablegoods for personal use, souvenirs and presents for family and friends2.In this paper, the people from Germany and Denmark are selected as the researchobjects. Based on the sample of domestic and outbound tourists from 2007 to 2016and based on the basic personal information (gender, tourism purpose, night ofstay …) of tourists, this paper explores the impact of each basic variable on tourismspending influences. The dataset is from Eurostat.The article serves as an analytical reference for Spanish tourism sector to have abetter understanding towards tourists from Germany and Denmark and knowfollowing questions about tourist’s expenditure:• Whether the different gender will have different tourists’ expenditure?• Whether the different purpose of travel will have different tourists’ expenditure?• Whether the different night of stay will have different tourists’ expenditure?• Whether the different type of travel will have different tourists’ expenditure?(domestic and outbound)Before the analysis, the author assumes that the answer of these four question are:different gender, purpose of travel, night of stay and type of travel all have differenttourists’ expenditure. The test of this answer will help the Spanish tourism to bettertarget their customers from the two countries. For example, if there is big differenceof expenditure between different night of stay, the tourism sector can make a planabout motiving the tourists to expand their length of stay. At the same time, this canalso help to improve or optimize current tourism policy.According to the test of hypothesis, p-value is smaller than 0.05, so we do rejectH0.In other words, the difference between the means of personal purpose andprofessional, business purpose is not zero. The two means are different.• Night of stayBefore the test of means, assume that average tourists’ expenditure of “1 nightand over”, “from 2 to 4 nights” and “4 nights and over” are the same.Due to by using ANOVA to analysis these three groups at the same time cannotdirectly let us to know the relation between each two. This paper directly testsdifferent combinations of two groups in three groups. So the three zerohypothesis are:

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