Modelling the preference for business charter in the cross-strait market

This paper aims at investigating business travelers' choice behavior between business charter (BC) and the business class of commercial airlines in the cross-strait market. This study applies the stated preference method and sets five scenarios with the combination of various levels of fares, waiting time, privacy and expedient clearance services and inflight communication equipment. Data were collected by purposive sampling and interviewing business travelers near the VIP centers, departure lounges, and the baggage claim areas of Taiwan Taoyuan International Airport. A sample with 420 business travelers from Taipei to Shanghai was collected. Then, the binary logit model was employed to analyze how service attributes influence Taiwanese business travelers' choice behavior between BC and business class. Estimation results indicate that fare is the most important factor. Other factors such as gender, seniority, and the number of business trips during the previous year remain significant on the probabilities of choosing BC. Additionally, five specific features of BC were set as dummy variables in the model. Those are transfer time saving, travel time controlling, client entertainment, customer visits and international conference attendance. All of them have positive effects on the preference for using BC.     

Assessment of land use compatibility and noise pollution at Imam Khomeini International Airport

This study aimed to investigate land use planning around airports, by employing Remote Sensing (RS) and Geographic Information Systems (GIS), in conjunction with an optimization algorithm using an Integrated Noise Model (INM) software, to establish the potential effects of aircraft noise at Imam Khomeini International Airport (IKIA) in Tehran. We also checked for land use compatibility with the noise levels around IKIA and the residents' reaction to the noise. The research was carried out in three stages: a) the establishment of Strategic Noise Map (SNM) scenarios of the airport operation in the years 2011, 2020 and 2030 using the INM software; b) the assessment of the results with emphasis on the study area land uses and application of RS and GIS and the exposure of residents at different levels of environmental noise; and c) the assessment of the intensity of aircraft noise annoyance at various times of day and night. The results indicated that developing IKIA together with the residential development will increase airport noise. Hence proper management and control of noise at IKIA is essential.     

Air express network design based on express path choices – Chinese case study

Due to the shortage of cargo aircraft, Chinese express companies have to provide transportation services with a hybrid method that consists of “rented bellies and self-owned cargo aircraft”. Because the bellies are rented from air passenger companies and because the cargo aircraft are owned by the express companies, it is important for the express companies to use their cargo aircraft as effectively as possible. This paper constructs a bi-level model to optimize the flight transportation network of an express company. The upper model designs the network and allocates the transportation capacity with the objective of minimizing the total transportation cost, and the lower model calculates the link flows in user equilibrium. Data from ShunFeng (SF) Express Company (China) are used to conduct the case study. Using the model outputs, the flows on links and at nodes are analyzed to illustrate the transportation and transshipment situations.     

On the conceptual foundations of financial reporting

Standard setters advocate a balance sheet approach to financial reporting, which views assets and liabilities as primary, and income as just the derivative change in net assets. This paper argues that income is conceptually and practically better described as ‘adjusted net cash flows,’ where the adjustments are the accounting accruals. One proof of that is seen in the existence of whole accounting systems like tax accounting and national income accounting, which emphasize the determination of income but have no balance sheets. The paper also argues that an income-based approach to financial reporting is by nature better suited to reflect the success of advancing cash to earn more cash, which defines what for-profit entities do. There are two main features of the income-based approach. One is attention on the cash flows as the natural foundation for financial reporting because they are precisely determined, and provide a clear link to firm valuation. The other is attention on the accounting accruals, which serve to adjust the raw cash flows to better show the current success of investing cash to ultimately earn more cash. Specifically, the paper argues for revenue recognition which is close to current practice, and for expense recognition which is aligned with the matching principle.     

马来西亚华商的价值观、经营模式与社会义务

以杂货店为研究对象,研究马来西亚华商的价值观,探讨从清代以在马来西亚的传统华人杂货商,致富成功与企业价值观、经营模式的最初渊源,提炼出传统儒家价值观、忠、信、义对其成功致富的意义.     

The relationship between satisfaction and loyalty: A mediator analysis

This study proposes a multiple mediation model to analyze the relationship between satisfaction and loyalty. The study's contribution to the literature is to examine, empirically, the main antecedents and determinants of this endogenous variable in greater depth. Thus, the research fills a gap in the literature through its analysis of the mediating role of perceived switching costs and the perceived lack of attractiveness of alternative offerings. This study applies variance-based structural equation modeling via partial least squares to a sample of 785 customers from 74 insurance companies in the service sector. The results show that perceived switching costs – to a greater extent – and the perceived lack of attractiveness of alternative offerings – to a lesser extent – are significant mediators in the relationship between satisfaction and loyalty.     

大学英语教学生态模式研究

生态语言教学观是近几年西方学者将生态学理论与社会文化理论相结合而形成的。它为外语教学模式的研究提供了新的视角和更广阔的空间。大学英语教学生态模式通过对生态化教学内容和方法的选择将教师、学习者、语言和环境和谐、高效地连接起来,有利于提高英语教学质量。     

The development of service quality dimensions for internet service providers: Retaining customers of different usage patterns

This study examines the relationships among relevant service quality dimensions of Internet service providers (ISP) and their customers’ perceived value, trust and commitment. Data was collected from residential Internet users in Thailand. The final usable sample size was 1507. The analyses include segmenting ISPs’ customers on the basis of their usage pattern and evaluating their perceptions of Internet service quality dimensions. In addition, several alternatives models were compared using structural equation modelling to confirm the mediation effects. An ISP’s service quality is influenced by the following four dimensions (a) network quality, (b) customer service and technical support, (c) information quality and (d) security and privacy. The findings reveal that while all dimensions have positive effects on trust, only network quality, information support and privacy influence customer value significantly and information support is the only dimension which is directly related to commitment. Additionally, the effects of customer service and information support on value vary across customers of different Internet usage patterns. The contribution of the present paper stems from the simultaneous modelling of a range of mediation effects which can better help explain the impact of service quality dimensions on customers’ cognitive and affective evaluations in high-tech service settings.     

Utilizing the access value of customers

Customers are critical resources for the success of any business, not only because they bring in sales and profits directly, but also because of their access value in a world that is becoming increasingly interconnected. However, the mechanisms by which the customer access value may be exploited and the implication for management has not been well understood. Access value can be defined as the worth of utilizing patrons for further marketing and sales of value-added or third party products. The access value, which mainly results from the aggregation of the customer base and customer data, is essentially a corporation's internalized asset. This article shows that the size of the customer base and the extent of engagement have a significant impact on the customer access value. To develop and gain the benefits of customer access value, traditional business models often need to be transformed: firms and platforms should provide free or subsidized products to attract people and then embed value-added products to make money. The success of the new business model depends on not only the right pricing and product strategies, but also an embedding strategy.