The implications of environmental costs on air passenger demand for different airline business models

Various environmental measures, including both regulations and fiscal instruments, have been used at airports globally to reduce the impacts of aircraft noise as well as aircraft engine emissions. Internationally, it is recognized that the costs of environmental and social externalities of air transport must be internalized and paid for by the aviation industry and its users. The use of noise related charges or taxes, which theoretically should be based on their respective social costs, has been proved to be effective at some European airports. This research aims to investigate the impacts of environmental costs, through environmental charges, on air passenger demand for different airline business models. The paper presents the mathematical models measuring the social costs of aircraft noise and engine emissions as a basis for setting up environmental charges. Six intra-European short-haul routes in two city pairs, namely London–Amsterdam and London–Paris, are selected for the empirical analysis. The environmental charges are then hypothetically applied to airlines with two different business models, full service carriers (British Airways and Air France-KLM) and low cost airlines (EasyJet). The results show that the potential percentages of demand reduction for both leisure and business passengers would be higher for Easyjet's markets, although with less environmental cost per passenger.     

Addressing the information needs of technology managers: Making derived information usable

Technology managers are faced with identifying emerging technologies with the greatest economic potential. Text mining of technical information sources has great potential for structuring and analyzing the vast amounts of information that is available today. There are tools available capable of analyzing patents and publication databases for trends, identifying emerging activity, and monitoring competitors. However, a disconnect between managers' information needs and the analysts' information provides a significant challenge. Additionally, technology managers are not accustomed to processing derived knowledge obtained through text mining. Thus, analysts must present information to managers so that they can easily and accurately interpret it. This paper investigates an approach that presents derived information in the context of stated information needs by technology managers. Those information needs are assessed via survey, applied to a sample technology record set, and evaluated according to stated criteria.     

Data mining: proprietary rights, people and proposals

This article focuses on the issue of data mining as it relates to the consumer and to the issue of whether the consumer's private information has any proprietary status. A brief review of data mining is provided as a background for a better understanding of the purposes and uses of data mining. Also examined are several issues of the ethics of data mining, including a review of stakeholders, who they are and which may be most seriously affected by unethical data mining practices. Several suggestions for the improvement of data mining as it relates to the consumer are further presented: suggestions that would allow for data mining that would be beneficial to both the business community and the consumer.     

Reporting of book-tax differences for financial and tax purposes: A case study

Recent events in financial and tax accounting have brought the issue of financial accounting for tax expenses to the forefront of both the accounting profession and academia. Complexities abound on both sides, from ASC 740/FAS 109 and ASC 740-10/FIN 48 issues on the financial accounting side to the Schedule M-3 and Schedule UTP reporting requirements on the tax side. This complexity has created a vacuum in accounting curricula, as bits and pieces of the total puzzle are covered in the intermediate accounting and tax courses, without a comprehensive, integrated review in one place.     

Technology mining for small firms: Knowledge prospecting for competitive advantage

Successful small businesses effectively use outside information. High tech small firms are designed to be flexible and innovative. They are often built upon a successful innovative product. These organizations are challenged to remain innovative in a fast-paced competitive environment. However, they face constraints due to the costs associated with the development of continuous innovation. This paper presents technology mining as a method to aid small firms in remaining knowledgeable about innovative ideas. In doing so, the authors present findings from a small high tech company whose issues are typical of other small high tech firms. Areas for improvement and recommendations to address those areas are also presented for review and further reflection.     

The Rules of the Game: Union Solicitation in the Twenty-First Century Workplace

Even though union membership has declined steadily over the last 20 years, unions are dramatically increasing their efforts to organize the workplace. As a consequence, union solicitation drives are on the rise. While the case law in this area is relatively settled, many managers in nonunion environments are generally unfamiliar with the federal case governing union solicitations. This article examines the federal case law surrounding union solicitation and provides some practical guidelines for managerial conduct for dealing with union solicitation drives. It also discusses future directions in an interconnect world.     

The economic benefits and environmental costs of airport operations: Taiwan Taoyuan International Airport

This paper compares the economic gains from airports with some of the environmental costs of their operations. The economic effects are divided into direct, indirect, and induced impacts, and the direct impact into employment and income generated by the operation of an airport; while the indirect and induced impacts are the income generated in the supply chain. We focus on evaluating employment benefits and the social costs of both aircraft noise and engine emissions, using Taiwan Taoyuan International Airport as a case study. The results indicate that the economic benefits generated from the operations of the airport outweigh the negative side effects.     

Addressing the information needs of technology managers: Making derived information usable

Technology managers are faced with identifying emerging technologies with the greatest economic potential. Text mining of technical information sources has great potential for structuring and analyzing the vast amounts of information that is available today. There are tools available capable of analyzing patents and publication databases for trends, identifying emerging activity, and monitoring competitors. However, a disconnect between managers' information needs and the analysts' information provides a significant challenge. Additionally, technology managers are not accustomed to processing derived knowledge obtained through text mining. Thus, analysts must present information to managers so that they can easily and accurately interpret it. This paper investigates an approach that presents derived information in the context of stated information needs by technology managers. Those information needs are assessed via survey, applied to a sample technology record set, and evaluated according to stated criteria.