دانلود رایگان مقاله لاتین گزارش مالی تجاری هواپیمایی از سایت الزویر


عنوان فارسی مقاله:

ریسک استفاده از گزارش های مالی در مطالعه مدل های تجاری هواپیمایی


عنوان انگلیسی مقاله:

The risk in using financial reports in the study of airline business models


سال انتشار : 2016



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بخشی از مقاله انگلیسی:


2. Theoretical background 

In order to identify publications which used financial reports in the study of airline business models, database searches of Science Direct were conducted in November 2015 and March 2016. Additional papers were identified through the careful study of the found publications. Based on accounting data, Hunter (2006), pp. 315e316 referred to two business models: the full-service carrier model (FSC) and the low-cost carrier model (LCC). The FSC incurs generally higher operating expenses owing to the extra services provided but for which a premium price is charged. By contrast, the LCC cuts operating expenses significantly by providing no-frills services and often using secondary airports with cheaper landing charges, cf. (Kalakou and Macario, 2013, pp. 4e5). Inventory management is simplified by the absence of feeder routes, direct or online booking, and ticketless operation. By significantly reducing expenses and fares, the LCC opens up a much wider range of point-to-point flights, many not served by the FSC, attracting at least some price-conscious passengers from the high-fare FSC, cf. (Fageda et al., 2015, p. 294). O’Connell and Williams (2005), pp. 259, 270 and 271 surveyed passengers for answers to a number of critical questions concerning the two types of airlines in the mature European market and in the rapidly developing Asian economy. The survey confirmed differences in passengers’ perceptions between the two main types of airline business models. Passengers selected low-cost E-mail address: mkarwo@sgh.waw.pl. carriers primarily because of their low fares, while full-service airlines were chosen for a variety of reasons, including the reliability of service, quality, flight schedules, comfort, and safety. In terms of accounting, the authors also examined the operating cost performance of selected airlines as background on the surveyed airlines. Nair et al. (2011), p. 53 also analysed different types of airline business models using such accounting data as profitability, cost drivers, and revenue achievement.



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کلمات کلیدی:

The Development of the Low-Cost Carriers' Business Models ... https://www.degruyter.com/view/j/aicue.2012.59.issue-1/.../v10316-012-0016-7.xml by L Diaconu Maxim - ‎2012 - ‎Cited by 2 - ‎Related articles Feb 12, 2013 - [8] Eurocontrol, 'Low-Cost Carrier Market Update' Annual Report, 2007, ... A spatial and temporal comparative study, Journal of Transport Geography, vol. ... [16] Hunter, L., Low Cost Airlines: Business Model and Employment ... [PDF]development of business models of low-cost airlines - Ijtte ijtte.com/study/.../DEVELOPMENT_OF_BUSINESS_MODELS_OF_LOW_COST_A... Mar 22, 2013 - segments of traditional airlines business models and thus created a hybrid between traditional and low-cost ... Keywords: low-cost airlines, business model, hybrid strategy. ..... Topical Report: Airline Business Models. [PDF]Airline Business Models - European Commission - Europa EU ec.europa.eu/transport/modes/air/doc/abm_report_2008.pdf Dec 17, 2008 - Topical Report: Airline Business Models ...... studies (e.g. European Parliament: The consequences of the growing European Low-Cost airline ... [PDF]The Future of Airline Business Models - RUN https://run.unl.pt/bitstream/10362/15767/1/Marques_2015.pdf by RJPP Marques - ‎2015 - ‎Related articles ... studies. Keywords: Business Models; European Airlines; Hybrid Carriers; Low Cost Airlines .... last chapter, three case studies – Ryanair, Air Berlin and TAP Portugal – are presented as a way of ... articles, annual reports and strategy books. [PDF]The airline business model spectrum - Griffith Research Online https://research-repository.griffith.edu.au/bitstream/handle/10072/.../88707_1.pdf?...1 by G Lohmann - ‎2013 - ‎Cited by 32 - ‎Related articles The aim of this paper is to establish the airline business model spectrum in recognition of the ... Their study focused exclusively on LCCs in Europe and .... complemented by data compiled from the airlines' websites and their annual reports,. Airline Business Models and Competitive Strategies (Classroom, 5 ... www.iata.org/training/courses/Pages/airline-business-models-talg02.aspx Airline Business Models and Competitive Strategies (Classroom, 5 days) Virtual ... Performance reports will be generated at the end of each session to show the ... case studies and exercises, you will create scenarios such as airline start-up, ... [PDF]Business model reporting - Financial Reporting Council https://www.frc.org.uk/Our...Reporting-Lab/FRC-Lab-Business-model-disclosure.pdf Summary of elements desired by investors in business model disclosure. 20. Presentation of .... Figure 2: Linkage – business model at the heart of the annual report ..... EMIS Group plc (“EMIS”) case study. EMIS is ..... SHORT-HAUL AIRLINE. Searches related to reports in the study of airline business models airline industry business model low cost carriers business model hybrid airline business model airlines business strategy airline business models pdf full service carrier business model business process of airline industry hybrid airline example