海保英孝 69‐91/69‐91

Similar documents
海保英孝111‐131/111‐131

海保英孝119‐148/119‐148

A Message From President 2

LCC LCC INOUE, Gaku TANSEI, Kiyoteru KIDO, Motohiro IMAMURA, Takahiro LCC 7 LCC Ryanair 1 Ryanair Number of Passengers 2,000,000 1,800,000 1,

J_ANA_ar11納品PDF用 indd

A5 PDF.pwd

中田真佐男 323‐352/323‐352

IFRS Business Model IASB 2010b, Purpose and status, a and b IASB IFRS IFRS IFRS IASB IFRS IFRS Principles-Based Standard Tweedie 2007 Tweedie 2007, p.

66-5 足代訓史.pwd

FINANCIAL FACT BOOK 2002 CONTENTS CONTENTS Sales Data Net Sales Sales Composition Sales by Region Profit Data Cost Composition & Operating Income/Net

Rising to the Challenges

Plural bookkeep using Exchange Algebra Yuji Onuki (University of tsukuba) Key Words:,,, 1 Deguchi(2004) 2 (1984) Staszkiewicz(2011) SNA n n r 1,1 < Na

村本 孜51‐85/51‐85

商学 59‐5・6/1.岡部

A Message From President 2 Kanamoto examiner vo.18

Financial Reporting Standard 17 FRS17 FAS87 87 Financial Accounting Standard 87 FAS87 International Accounting Standard Board IASB 19 Internat

Ver. 1.0 (discretion) (revenue management) (fictitious revenue recognition) (window dressing) (fraudulent accounting practice) SEC (General

BJ-Vol.11 04 長坂文夫.indd


repocost.PDF

BN44.indd

⑤香取 徹.indd

,411,54 1,357,653 1,228,353 1,392,581 1,487,827 1,489,658 1,368,792 15,896,228 1,314,482 1,289,845 1,282,6 1,384,992 1,4

OECD Benartzi and Thaler Brown et al. Mottla and Utkus Rooiji et al. Atkinson et al. MacFarland et al. Elton et al. Tang et al. Benartzi and Thaler Br

6) 7) MBO management buy-out 2 necessity sufficiency ) 21

ワークショップ「国際財務報告基準(IFRS)と企業行動:IFRSアドプションのインパクト」の模様

本 ディスカッションペーパーの 内 容 や 意 見 は 全 て 執 筆 者 の 個 人 的 見 解 であり 金 融 庁 あるいは 金 融 研 究 センターの 公 式 見 解 を 示 すものではありません

headquarter Gertner et al. winner-picking Wal-Mart s

Ł\”ƒ1PDFŠp

LCC LCC LCC i LCC ii iii LCC iv v EC vi vii LCC LCC LCC ASEAN viii ASEAN LCC ix ASEAN LCC LCC LCC LCC x LCC

JAPAN MARKETING JOURNAL 110 Vol.28 No.22008

JAPAN MARKETING JOURNAL 111 Vol.28 No.32008

JAPAN MARKETING JOURNAL 113 Vol.29 No.12009


12号 中島稔哲.pwd

アジアの資本移動の変化に関するクラスター分析 アジア域内の証券投資活性化に向けて

59-72OGUMA.indd

3131_2014_02.pdf

C O N T E N T S Annual Report

18年度石見美術館年報最終.indd

Financial Highlights 7,92,326 9,287 7,38 3,994 93,438 2,27 3,28,84,97,8 26,336 8,8 8,27,243 77,99 23,72 49,676 4,7,992 9,429 7,48 3,939 9,67 3,82 37,2

86千葉市動物公園表1閲覧2

伊東良子71‐92/71‐92

2

untitled

キャッシュ・フロー経営とキャッシュ・フロー計算書

大学における原価計算教育の現状と課題

野村資本市場研究所|アジアの金融競争力(PDF)


Management Of Technology 1

独禁法上の正当化理由と独禁法適用除外制度について(航空市場における市場画定を手掛かりとして)

村本 孜71‐89/71‐89

2012_00表紙

57 Table 1 アメリカ国内宅配便の種類 (UPSの事例) 種類 サービス名 配送日数 配送時間 運賃 ( ドル ) Express Critical 当日配送 Next Day Air Early 翌営業日午前 8 時 Next Day Air 翌営業日午前 10

JAPAN MARKETING JOURNAL 116 Vol.29 No.42010

ID JJF00296 Earnings management and market timing: The case of Japanese management buyouts Yasutomo Tsukioka 2-16 Japan Journal of Finance Vol.

Change in Organization Mode and Asymmetric Personal Information via Corporate Group Management Resolution 1 asymmetric information,2003a symmetric ign

untitled

論文08.indd

上場変更と株価:株主分散と流動性変化のインパクト

GDPギャップと潜在成長率

Vol.1 No Autumn

取引銀行の破綻が企業経営に及ぼす影響について-阪和銀行破綻の事例分析-

Q A Q A 1


国際線月別旅客数前年比

Association of South East Asian Nations: ASEAN ASEAN ASEAN ASEAN ASEAN ASEAN ASEAN

untitled

LCC LCC LCC i LCC ii iii LCC iv v EC vi vii LCC LCC LCC ASEAN viii ASEAN LCC ix ASEAN LCC LCC LCC LCC 2. 日 本 における LCC の 成 長 x LCC

‡Â‡È‡ª‡é

BN36.indd

JAPAN MARKETING JOURNAL 123 Vol.31 No.32012

JAPAN MARKETING JOURNAL 115 Vol.29 No.32010

JAPAN MARKETING JOURNAL 110 Vol.28 No.22008

BN.j...[.X8..


A5 PDF.pwd

Kobe University Repository : Kernel タイトル Title 著者 Author(s) 掲載誌 巻号 ページ Citation 刊行日 Issue date 資源タイプ Resource Type 版区分 Resource Version 権利 Rights DOI

商学 60周年記念号/24.内田浩徳

PDFŠpŒ{Ł¶

65-4 伊藤公哉.pwd

境 新一45‐88/45‐88

1

_03.indd

untitled

米欧における認識中止に関する会計基準と開示規則の動向:リーマン・ブラザーズの「レポ105」を巡る対応を踏まえて

65-5 足代訓史.pwd

870727_ガイドブック2016_vol1.indd

Income tax (net of income tax credits) a National Insurance contributions) Capital taxes Capital gains tax Inherit

Hansen 1 2, Skinner 5, Augustinus 6, Harvey 7 Windle 8 Pels 9 1 Skinner 5 Augustinus 6 Pels 9 NL Harvey ML 11 NL

Microsoft Word _lifull_2018_09_q3_report_2018_08_01_japanese.docx

NRI , ,161, , ,736,663 87, ,938,239 74, ,944,577 47,667 4,085,836 30,644

untitled

,575 36,484 19,689 96, ,864 1,091 5, % 23.2% 5.2% 5.5% 9, ,819 4,115 1, % 85.1% 15.3% 16.5% 4,259 47

本組/003_植竹朋文・青木章通

1 CSR EU 2 CSR IT 5 CSR CRS OECD SA ISO CSR CSR 30 CSR 30 CSR 30 CSR 30 0

01 Asahi Breweries Group CSR Report 2004 (Data Book)

Tomorrow Next th draft version MEW SWET

OECD INVEST JAPAN jp/ij/index.htm

【特集・ニュース】 ◇キーワード

Transcription:

FFP FFP FFP (2010) (Loyalty Program, LP) LP LP LP LP LP (Frequent Flyer Program, FFP)

FFP (Platform-based Business) FFP (OS)

2010 p. 34 itunes (two-sided Platform) (platform-based market) (Zhu and Iansiti,

2012) (multi-sided platform) Raivio, Y. and Luukkainen, S. (2011) (network effects) (economies of scale) (scalability) (differentiation) (multi-homing) (pricing) (openness) (regulation) (same-side network effects) (cross-side network effects) 2010 (chicken-and-egg problem) (Evans, 2009)

Amazon.com Google Facebook FFP FFP (FrequentFlier.com, 2012a) FFP (awards) FFP AAdvantage (FrequentFlier.com, 2012b) FFP

FFP FFP

FFP (multi-homing) FFP PC OS Window itunes FFP (FrequentFlier.com, 2012b) FFP FFP FFP (FFP)

FFP FFP The Economist Frequent-flyer miles : Funny money ; Who will cheer loudest when frequent-flyer miles celebrate their 25th birthday? FFP FFP (Key Performance Indicators, KPI) FFP AAdvantage SkyMiles Mileage Plus (Annual Report, Form 10-K) (International Financial Reporting Standards, IFRS) (International Financial Reporting Interpretations Committee, IFRIC) (IFRIC 13) Vasigh, Fleming and Mackay, 2010 2008

(redemption) (breakage)

FFP JP AAdvantage (award travel)

RPM Revenue Passenger Miles, RPM RPM ASM Available Seat Miles, ASM RPM ASM RPK,

ASK RPM ASM Passenger Load Factor LF IATA (International Air Transport Association) (IATA, 2011) RPM RPM ASM (Cost per ASM, CASM)

FFP (award)

(redemption) (breakage) FFP (award) (redemption) FFP (award) (redemption)

FFP FFP FFP

FFP FFP FFP (Qantas Airways) (The Qantas Group) Qantas (LCC) Jetstar, FFP Qantas Frequent Flyer (QFF) Qantas Freight, Jetstar Travelworld Group Qantas, 2011b, p. 62 (Revenue) Qantas QFF EBITDAR (Underlying Earnings Before Income Tax expense, Depreciation, Amortisation, noncancellable operating lease Rentals and net finance costs) QFF EBIT (Underlying Earnings Before Interest and Tax) EBITDAR EBIT underlying statutory underlying (non recurring item) QFF (Coalition Loyalty Program)

QFF Qantas Frequent Flyer Store Earn Partner QFF QFF (Qantas, 2010, p. 3) (billing) (marketing revenue) (redemption revenue) (award cost) (working capital benefit) (cash in) (cash out)

QFF (EBITDA/Revenue, EBIT/Revenue) EBITDAR Qantas Jetstar Qantas Freight Jetstar Travelworld Group QFF QFF Qantas FPP FFP FFP FFP FFP FFP AAdvantage FFP (Computer Reservation System, CRS), SABRE SABRE

FFP FFP FFP FFP FFP FFP

FFP FFP FFP FFP FFP FFP

FFP FFP (arm s length transaction) FFP FFP (spin off) Evans, D. (2009) How catalysts ignite : the economics of platform-based start-ups, in Gawer, A. (ed) Platforms, Markets and Innovation, Edward Elger, 2009. International Air Transport Association (2011) IATA Annual Report 2011. Raivio, Y. and Luukkainen, S. (2011) Mobile Networks as a Two-Sided Platform Case Open Telco, Journal of Theoretical and Applied Electronic Commerce Research, Vol. 6.2, pp. 77-89. Vasigh, B., Fleming, K. and Mackay, L (2010) Foundations of Airline Finance:

Methodology and Practice, Ashgate. Zhu, h. and Iansiti, M. (2012) Entry into Platform-based Markets, Strategic Management Journal, Vol. 33, pp. 86-106. (2010) pp. 119-148 (2010) WTA WBS No. 41, pp. 79-94 (2010) (2008) IFRIC Vol. 387, pp. 24-28 American Airlines (2010) Annual Report 2010 Form 10-K. Delta Air Lines (2010) Annual Report 2010 Form 10-K. FrequentFlier.com (2012a) History of Loyalty Program, http://frequentflier.com/ffp-005.htm. FrequentFlier.com (2012b) Links to the Programs, http://frequentflier.com/ffp-002.htm. Qantas Airways (2010) Qantas Frequent Flyer Investor Briefing, Qantas Airways, June 2010. Qantas Airways (2011a) QANTAS Data Book 2011, Qantas Airways. Qantas Airways (2011b) Annual Report 2011 Building a stronger Qantas, Qantas Airways. United Airlines (2010) Annual Report 2010 Form 10-K. Southwest Airlines (2010) Annual Report 2010 Form 10-K. Southwest Airlines (2011) Annual Report 2011 Form 10-K.