scholarly journals Taxation within the Transport Sector: A Ride-hailer and Sharing Economy Perspective

2021 ◽  
Vol 06 (10) ◽  
Author(s):  
Prince Dacosta Anaman, ◽  
Keyword(s):  
Thematic Analysis ◽  
Financial Distress ◽  
Income Tax ◽  
Sharing Economy ◽  
Transport Sector ◽  
Developing Economy ◽  
Policy Initiatives ◽  
Key Participants ◽  
Time Ease ◽  
Final Consumer

This study explored the implications of taxes on ride-hailing services in a developing economy setting and its effect on the activities of drivers who patronize such services. Using thematic analysis, the study analyzed interview responses from key participants in the ride-hailing services such as the drivers, service operators, and vehicle owners based on the sharing economy perspective. The results indicate that (1) in a broader sense the contribution of the ride-hailing service is characterized with some features such as savings in money and time, ease of stress for both drivers and passengers, and also ease of movement; (2) taxes are needful to ensure sustainable governance but these taxes ought to be equitably charged to all actors within the economy and (3) the Vehicle Income Tax is a cause of financial distress to Uber drivers due to its increasing nature. More importantly, the tax has the potential of eroding profits which makes drivers worse off. This new but genre system of transportation is gaining roots and far advancing within the Ghanaian landscape. Thus, policymakers and industry players must focus on its role within the economy and the benefits therefrom. Equally, there must be more policy initiatives to prevent overburdening the final consumer of ride-hailing services with high taxes and prices. It also suggested that subsequent studies focus on the use of a different methodology within a different or the same setting.

scholarly journals Determinants of financial distress in the European air transport industry: The moderating effect of being a flag-carrier

PLoS ONE ◽  
2021 ◽  
Vol 16 (11) ◽  
pp. e0259149
Author(s):  
Yin Shi ◽  
Xiaoni Li
Keyword(s):  
Financial Distress ◽  
Financial Stability ◽  
Negative Influence ◽  
Air Transport ◽  
Transport Sector ◽  
Aviation Industry ◽  
Air Transport Industry ◽  
Low Efficiency ◽  
And Performance ◽  
The Impact

Due to the COVID-induced global collapse in demand for air travel, the year 2020 was a catastrophic one for the aviation industry. A dramatic drop in operating revenues along with continuing fixed expenses drained the cash reserves of airlines, with consequent risks of financial distress and, potentially, even of bankruptcy. Flag-carriers are a special group in the airline business—they are considered to have privileges in terms of the support given by governments while, on the other hand, are often viewed as having low efficiency and performance. This study aims to estimate for European airlines the interaction effect of being a flag-carrier (flagship) with the relationship between leverage, liquidity, profitability, and the degree of financial distress. Findings obtained from analysing 99 European airlines over a period of ten years, indicate that the negative influence of leverage on financial stability is higher in the case of flag carriers (flagship). The impact of liquidity and profitability on financial health is more positive for flagship than for non-flagship carriers. These findings are not limited to contributing to the existing literature, but also have significant practical implications for executives, managers, and policy makers in the European air transport sector.

scholarly journals Cultural Factors Influencing Psychological Contract (PC) Experiences Among Survivor Managers

2021 ◽  
Vol 9 (2) ◽  
pp. 22-48
Keyword(s):  
Thematic Analysis ◽  
Psychological Contract ◽  
Banking Sector ◽  
Cultural Factors ◽  
Qualitative Approach ◽  
Developing Economy ◽  
Human Resource Managers ◽  
Family Obligations ◽  
Factors Influencing ◽  
Resource Managers

Most researches on psychological contract are conducted in the banking sector while limited local enquiries focused on the experiences of the survivor-managers in developing economy particularly in Nigeria. This study therefore, examines the cultural factors influencing PC experiences and responses among survivor-managers in Nigeria. The study adopted a qualitative approach and more specifically interviews. Data were analysed using empirically driven thematic analysis. The findings revealed that; unemployment, values of dependency, corruption, family obligations, beliefs, spirituality among others shape attitudes and responses of the survivor-managers' with respect to downsizing exercise. Therefore, human resource managers who are part of the downsizing exercise should embrace open and transparent process as well as being sensitive to the wellbeing of the victims and survivors to reduce the negative psychological contract experiences and responses among Survivor-managers. In addition, the research created awareness on the need to diversify research in terms of methods adopted.

Thematic analysis of short-term renter preferences for housing market in Kuala Lumpur, Malaysia

2019 ◽  
Vol 13 (5) ◽  
pp. 825-844 ◽  
Author(s):  
Pui-Yee Ho ◽  
Sheau-Ting Low ◽  
Siaw-Chui Wee ◽  
Weng-Wai Choong
Keyword(s):  
Housing Market ◽  
Thematic Analysis ◽  
Sharing Economy ◽  
Marketing Mix ◽  
Preference Profile ◽  
Kuala Lumpur ◽  
Short Term ◽  
Product Price ◽  
Content Type ◽  
The Right

Purpose The purpose of this paper is to propose a short-term renters’ preference profile for peer-to-peer (P2P) accommodation selection in the housing market in Kuala Lumpur, Malaysia. The emergence of P2P accommodation was initiated by the concept of a sharing economy, allowing the peer provider to share personal properties with the peer end-users. As the housing market has become more competitive, understanding the preference profile among short-term renters is advantageous to offer a matching marketing mix to the targeted customers. Design/methodology/approach This study uses qualitative method associated with thematic analysis. A total of 10,509 reviews on Airbnb were gathered from 377 properties in Kuala Lumpur Federal Territory from 2013 to 2017. Thematic analysis assisted by NVivo software was applied to analyse the empirical data. In total, 14 attributes were identified which could be categorised into 5Ps. The concept of 5Ps adopted from modern marketing is commonly used to categorise the strategies in the marketing process. In the current context, 5Ps is used to categorise the preference of the short-term renter in their selection of P2P accommodation including product, price, promotion, process and people. Findings This paper has developed a preference profile for P2P accommodation selection in Malaysia’s housing market. In total, 14 attributes were identified and categorised into the 5Ps of marketing mix. The results showed that the majority of short-term renters were concerned mostly with product (73.2 per cent), followed by people (14.5 per cent), process (10.1 per cent), price (2.0 per cent) and promotion (0.2 per cent). Originality/value This study contributes to existing literature with a novel case in Malaysia’s housing market by identifying the short-term renter’s preference in the P2P accommodation selection in the Malaysian housing market, specifically in Kuala Lumpur. The preference profile provides guidance for property owners and developers in the housing market to offer the right product in enhancing the marketability and rentability of the property.

Acceptability of Transport Pricing Measures Among Public and Professionals in Europe

2003 ◽  
Vol 1839 (1) ◽  
pp. 34-44 ◽  
Author(s):  
Heike Link ◽  
John Polak
Keyword(s):  
European Commission ◽  
National Policy ◽  
Road Transport ◽  
Transport Sector ◽  
Central Theme ◽  
The European Union ◽  
The Public ◽  
Policy Initiatives ◽  
The Road ◽  
Factors Influencing

Transport pricing has been an actively debated topic in the European Union for a number of years. This debate has been stimulated both by the European Commission policy and by a multitude of national policy initiatives. A central theme in this debate is the issue of the public and (linked to this) political acceptability of pricing measures. Indeed, concerns about acceptability now constitute the most significant single barrier to implementation, especially in the road transport sector. The results of recent research undertaken on behalf of the European Commission into the acceptability of different transport pricing measures to professionals and citizens and the factors influencing their acceptability are reported.

Sharing economy: A systematic thematic analysis of the literature

2020 ◽  
Vol 25 (2) ◽  
pp. 143-158
Author(s):  
Daniel J. Mallinson ◽  
Göktuğ Morçöl ◽  
Eunsil Yoo ◽  
Shahinshah Faisal Azim ◽  
Eli Levine ◽  
...  
Keyword(s):  
Thematic Analysis ◽  
Sharing Economy

scholarly journals A bibliometric analysis of the Journal of Economic and Financial Sciences (2007-2016)

2016 ◽  
Vol 9 (3) ◽  
pp. 951-974
Author(s):  
Nicolaas Strydom ◽  
Gideon Els
Keyword(s):  
Financial Markets ◽  
Financial Reporting ◽  
Financial Distress ◽  
Financial Crises ◽  
Income Tax ◽  
Tax Compliance ◽  
Research Trends ◽  
The Body ◽  
Main Research ◽  
Tourism Studies

The Journal of Economic and Financial Sciences (JEF) reaches its tenth year of publishing in 2016. This paper explores the manuscript characteristics, authorship dynamics and main research trends of the journal’s first decade by analysing 245 published academic papers that appeared in the journal between 2007 and 2016. Using the principles of bibliometrics, the body of literature is analysed, with a number of trends emerging. The analysis explores, inter alia, the geographic distribution of contributing institutions, the degree of collaboration, and the main topics that were focused on in the journal’s first decade. The analysis shows that the majority of papers were written by more than one author, with contributing institutions spread out across South Africa. Furthermore, the analysis shows that the journal focussed mainly on matters of Economics (more specifically development economics, economic geography, economic growth and economic impact of certain events), Taxation (more specifically income tax matters, research on various Tax Acts, and tax compliance) and Finance (more specifically, research on financial crises, financial development, financial distress, financial performance, financial markets, and financial reporting/statements), while also making contributions to the fields of education, economic sociology, tourism studies and others.

scholarly journals Māori social workers’ experiences of care and protection: A selection of findings

2016 ◽  
Vol 26 (1) ◽  
pp. 55-64 ◽  
Author(s):  
Paora Moyle
Keyword(s):  
New Zealand ◽  
Social Workers ◽  
Thematic Analysis ◽  
Child Protection ◽  
Research Approach ◽  
World Views ◽  
Policy Initiatives ◽  
Family Group Conferencing ◽  
Aotearoa New Zealand ◽  
Selection Of

This article explores the challenges faced by seven Māori social workers who are also members of Aotearoa New Zealand Association of Social Workers (ANZASW) working within the child protection system in Aotearoa. Their views on what has improved for Māori whānau around recent legislation changes to family group conferencing (FGC) and newer policy initiatives such as Whānau Ora are examined. The study used a Māori-centred research approach and a thematic analysis of participants’ accounts was undertaken. From this analysis it was found that: (a) the participants walked creatively between two world views in order to best meet the needs of their own people; (b) these Māori practitioners felt over-worked and under-valued; and (c) the participants viewed the practices within FGCs as biased, demonstrating a lack of bicultural ability and contributing to significant barriers that whānau Māori experience in care and protection.

scholarly journals Analysis of the Use and Perception of Shared Mobility: A Case Study in Western Australia

2021 ◽  
Vol 13 (16) ◽  
pp. 8766
Author(s):  
Craig Standing ◽  
Ferry Jie ◽  
Thi Le ◽  
Susan Standing ◽  
Sharon Biermann
Keyword(s):  
Western Australia ◽  
Sharing Economy ◽  
Transport Sector ◽  
Age Group ◽  
Factors Affecting ◽  
Number Of Children ◽  
Younger Age ◽  
Shared Mobility ◽  
Bike Sharing

The sharing economy has acquired a lot of media attention in recent years, and it has had a significant impact on the transport sector. This paper investigates the existing impact and potential of various forms of shared mobility, concentrating on the case study of Wanneroo, Western Australia. We adopted bibliometric analysis and visualization tools based on nearly 700 papers collected from the Scopus database to identify research clusters on shared mobility. Based on the clusters identified, we undertook a further content analysis to clarify the factors affecting the potential of different shared mobility modes. A specially designed questionnaire was applied for Wanneroo’s residents to explore their use of shared mobility, their future behaviour intentions, and their perspectives on the advantages and challenges of adoption. The empirical findings indicate that the majority of respondents who had used shared mobility options in the last 12 months belong to the low-mean-age group. The younger age group of participants also showed positive views on shared mobility and would consider using it in the future. Household size in terms of number of children did not make any impact on shared mobility options. Preference for shared mobility services is not related to income level. Bike sharing was less commonly used than the other forms of shared mobility.

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