taxation – Jurnal Pengurusan /jurnalpengurusan Thu, 29 Aug 2024 07:04:36 +0000 en-US hourly 1 https://wordpress.org/?v=6.9.1 Examining the Influence of Departure Levy on Air Travel Intentions: An Empirical Study in Malaysia /jurnalpengurusan/article/examining-the-influence-of-departure-levy-on-air-travel-intentions-an-empirical-study-in-malaysia/?utm_source=rss&utm_medium=rss&utm_campaign=examining-the-influence-of-departure-levy-on-air-travel-intentions-an-empirical-study-in-malaysia Thu, 01 Aug 2024 21:40:22 +0000 /jurnalpengurusan/?post_type=article&p=7333 The introduction of departure levy in the airline industry is becoming a common practice globally, intending to generate revenue and address environmental concerns. However, the impact of these levy on passengers’ behaviour remains a topic of debate. To better understand the factors influencing Malaysian airline passengers’ behaviour in response to departure levy, the Theory of Planned Behaviour (TPB) was employed in a survey of 412 respondents. The research employed multiple regression analysis to examine the relationships of variables. The survey revealed some insightful findings. Firstly, positive attitudes towards departure levy were found to be strongly correlated with their propensity to use airline services. Secondly, passengers perceived behavioural control strongly influenced their behaviour. Thirdly, the passenger’s perception of departure levy was found to be a key factor in determining the likelihood of using airline services. These findings provide valuable insights into the impact of taxation measures on passenger behaviour and can inform evidence-based airline economic development policies. Understanding passengers’ attitudes towards departure levy helps policymakers and stakeholders identify potential revenue streams, boosting airline economic viability, especially during industry disruptions. Insights into levy perceptions impact ticket pricing strategies, helping airlines optimize revenue while staying competitive. Policymakers can use behavioural insights to design sustainable aviation policies, promoting air travel while addressing environmental concerns.

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]]> Evaluation of Financial and Analytical Activities of the Biggest Car Makers of the Russian Federation /jurnalpengurusan/article/evaluation-of-financial-and-analytical-activities-of-the-biggest-car-makers-of-the-russian-federation/?utm_source=rss&utm_medium=rss&utm_campaign=evaluation-of-financial-and-analytical-activities-of-the-biggest-car-makers-of-the-russian-federation Sat, 08 Oct 2022 07:52:30 +0000 /jurnalpengurusan/?post_type=article&p=2229 Companies need an internal management control system to develop successfully in the current conditions of a market economy. This statement is true irrespective of an organisational form of a company. Financial indicators (such as profit) can give a full picture of absolute effectiveness of the company’s performance. The main activities of any company can be split into the following groups: production, sales, procurement, financial and investment activities. According to the 2013-2016 consolidated financial statements prepared under IFRS, Russia’s largest car producers include AVTOVAZ Group, GAZ Group, KAMAZ Group and SOLLERS Group. They all used a three-factor model of return on equity and other mathematical tools. Analysis of the three-factor model of return on equity enabled us to formulate several statements. The main factor affecting return on equity is the sales margin. When the sales margin is measured within a certain period of time, there can be either a negative or a positive influence on the final financial results of a company. The two other factors that influence return on equity are less significant. The factor of margin is the most significant and the index of capital intensity is the least significant factor of the three. Our practical innovation is a new model to analyse financial reporting of a car making company, which showcases the financial position of a company.

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