Template-Type: ReDIF-Article 1.0 Author-Name: Shuming Bai Author-X-Name-First: Shuming Author-X-Name-Last: Bai Author-Name: Kai S. Koong Author-X-Name-First: Kai S. Author-X-Name-Last: Koong Author-Name: Fan Wu Author-X-Name-First: Fan Author-X-Name-Last: Wu Author-Name: Jay Bhuyan Author-X-Name-First: Jay Author-X-Name-Last: Bhuyan Title: Adoption of e-filing: the US journey Abstract: To promote effective tax administration, the United States Congress set a goal of 80% of all tax returns filed electronically by 2007. The deadline was extended to 2012, which saw 69% accomplished. Using time series analysis from 2005 to 2016, this study analyses the advancements of electronic tax filings in the USA. Several interesting observations are reported. First, individual e-filing has reached the goal in 2012. Second, overall trends indicate continuous and steady progress both by volume and by share. Third, the total e-filing ratio shows monotonical increase over the years but is still shy of the target in 2016. Fourth, individual e-filing constitutes the majority while business and tax-exempt e-file comprises 15% of the total. Fifth, employment tax e-file, while constituting over half of business e-file, ranks the lowest due to few mandates. Finally, several strategies and recommendations are proposed to reach the composite target. Journal: Int. J. of Revenue Management Pages: 1-22 Issue: 1/2 Volume: 11 Year: 2019 Keywords: adoption; businesses; individuals; e-filing; electronic filing; tax returns; USA. File-URL: http://www.inderscience.com/link.php?id=103008 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijrevm:v:11:y:2019:i:1/2:p:1-22 Template-Type: ReDIF-Article 1.0 Author-Name: Sumeetha Natesan Author-X-Name-First: Sumeetha Author-X-Name-Last: Natesan Author-Name: Chhaya Singh Author-X-Name-First: Chhaya Author-X-Name-Last: Singh Author-Name: Goutam Dutta Author-X-Name-First: Goutam Author-X-Name-Last: Dutta Title: Utility function for airline travel in Nepal and its comparison with India Abstract: The competition in the airline market provides an airline passenger with ample open choices to evaluate before finalising a travel decision. The final travel decision is an outcome of a consideration of multiple parameters. In the last decade, Nepal has witnessed impressive growth in international and domestic air traffic, which in turn has led to a growth in tourism in Nepal. It has, therefore, become crucial for competing airlines in Nepal to monitor their services and align the same with respect to airline passengers' preferences. We study the domestic airline travel in Nepal to create a utility function for it and compare the performance of one airline with other competing airlines. The model is based on the logarithmic goal programming model and multiple criteria decision-making. This development also provides a unique opportunity to compare utility functions for airline travel across India and Nepal, two neighbouring countries with different socio-economical setups. Journal: Int. J. of Revenue Management Pages: 23-45 Issue: 1/2 Volume: 11 Year: 2019 Keywords: utility function; goal programming model; revenue management; multiple criteria decision-making; MCDM. File-URL: http://www.inderscience.com/link.php?id=103010 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijrevm:v:11:y:2019:i:1/2:p:23-45 Template-Type: ReDIF-Article 1.0 Author-Name: Robert A. Russell Author-X-Name-First: Robert A. Author-X-Name-Last: Russell Author-Name: Christopher Cox Author-X-Name-First: Christopher Author-X-Name-Last: Cox Title: Optimisation of NGL rail car distribution Abstract: In this paper we address the optimisation of a rail-car natural gas liquids distribution and sales revenue supply chain. A network-based goal programming model is used to allocate rail cars to deliver contracted supply quantities from supply plants to regional demand terminals with different product prices. The planning horizon is one year broken down into months and includes futures prices of NGL products. The model incorporates terminal storage capacities, potential demurrage and detention constraints, and inventory carrying costs. The model integrates the distribution and transportation aspects of the problem. Results are reported for a Fortune 500 NGL company. Journal: Int. J. of Revenue Management Pages: 46-53 Issue: 1/2 Volume: 11 Year: 2019 Keywords: revenue management; optimisation; NGL rail car distribution; goal programming; futures prices. File-URL: http://www.inderscience.com/link.php?id=103019 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijrevm:v:11:y:2019:i:1/2:p:46-53 Template-Type: ReDIF-Article 1.0 Author-Name: Antonio Focacci Author-X-Name-First: Antonio Author-X-Name-Last: Focacci Title: Financialisation of the crude oil market: do non-commercial traders influence spot prices? Abstract: Generally labelled by the term financialisation of commodity markets, integration between traditional financial asset and futures markets has spurred discussions about its supposed detrimental effect. In a revenue management perspective, commodities processors' resulting pricing policies may become more time-sensitive to physical quotations favouring potential instability in firm values. By using a recent developed multibreakpoint detection technique coupled with econometric Granger-causality, we attempt to contribute to existing literature by examining the direct relationships in the supposed influencing mechanism with a special focus on non-commercial activity. Journal: Int. J. of Revenue Management Pages: 54-75 Issue: 1/2 Volume: 11 Year: 2019 Keywords: multibreakpoint analysis; Granger-causality; revenue management; financialisation; oil prices. File-URL: http://www.inderscience.com/link.php?id=103024 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijrevm:v:11:y:2019:i:1/2:p:54-75 Template-Type: ReDIF-Article 1.0 Author-Name: Katarina Poldrugovac Author-X-Name-First: Katarina Author-X-Name-Last: Poldrugovac Author-Name: Sandra Janković Author-X-Name-First: Sandra Author-X-Name-Last: Janković Author-Name: Milena Peršić Author-X-Name-First: Milena Author-X-Name-Last: Peršić Title: The significance of competitive pricing and revenue management in the camping industry Abstract: Currently, the camping industry is responsive to the pricing performance of their competitors. When considering the pricing strategies of the campsite business, competitors should be taken into account as an important factor. The purpose of this research is to assess the possibilities of competitive pricing in the camping industry and examine the effect of competitor pricing levels on relative campsite revenue, to define whether raising or lowering prices relative to the competition contributes more to performance. The paper explores the relationship between pricing strategy and the average percentage difference in revenue per available capacity and occupancy for 32 campsites, relative to their competitive sets, over a period of three years. The result shows that lowering the prices will give campsites higher occupancy rates but consequently lower performance measured by revenue per available capacity. Journal: Int. J. of Revenue Management Pages: 76-88 Issue: 1/2 Volume: 11 Year: 2019 Keywords: revenue management; competitive pricing; pricing strategy; camping business; revenue per available capacity; RevPAC; occupancy; benchmarking. File-URL: http://www.inderscience.com/link.php?id=103033 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijrevm:v:11:y:2019:i:1/2:p:76-88 Template-Type: ReDIF-Article 1.0 Author-Name: Jagan Jacob Author-X-Name-First: Jagan Author-X-Name-Last: Jacob Title: Screening mechanism when online users have privacy concerns Abstract: In consumer-to-consumer online platforms that enable selling (e.g., eBay, Taobao) or sharing (e.g., Airbnb, Uber) of goods and services, information asymmetry between providers (e.g., sellers, hosts, drivers) and consumers (e.g., buyers, guests, passengers) pose challenges. Such platforms facilitate transactions between users (providers and consumers), who are often strangers. Stricter screening, background cheeks, and identity verification requirements may reduce the probability of <i>bad</i> users entering the platform. However, users are reluctant to share personal information on the <i>internet</i>. We design a matching mechanism to maximise platform profit when users are heterogeneous with some more likely to be <i>good</i> than others, but the platform does not know who. We argue that in some cases, the platform increases its profit by allowing users with a higher probability of being <i>bad</i> to join as well. Journal: Int. J. of Revenue Management Pages: 89-125 Issue: 1/2 Volume: 11 Year: 2019 Keywords: game theory; information asymmetry; mechanism design; incentive compatibility; online platforms; trust; electronic commerce; sharing economy. File-URL: http://www.inderscience.com/link.php?id=103041 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijrevm:v:11:y:2019:i:1/2:p:89-125 Template-Type: ReDIF-Article 1.0 Author-Name: Li Li Eng Author-X-Name-First: Li Li Author-X-Name-Last: Eng Author-Name: Thanyaluk Vichitsarawong Author-X-Name-First: Thanyaluk Author-X-Name-Last: Vichitsarawong Title: Competition and profits in the airline industry: the case of AirAsia and Malaysia Airlines Abstract: This case study examines the revenue and profitability of two competing airline companies - AirAsia (a low-cost carrier) and Malaysia Airlines (a legacy carrier) - over the period 2001 to 2013. After AirAsia entered the market, the revenue passenger kilometre and available seat kilometre of Malaysia Airlines declined in the mid-period (2005-2009). AirAsia had an increasing trend of revenue passenger kilometre and available seat kilometre over time, suggesting the successful strategy of a low-cost carrier. AirAsia had higher return on equity and return on assets than Malaysia Airlines. However, it had lower revenue per available seat kilometre than Malaysia Airlines, probably due to lower fares. The findings indicate that the financial and operating performance of the legacy carrier, Malaysia Airlines was affected by the entry of a low-cost carrier, AirAsia. Journal: Int. J. of Revenue Management Pages: 126-150 Issue: 1/2 Volume: 11 Year: 2019 Keywords: competition; revenues; profits; airline industry; legacy carrier; low-cost carrier; management strategy. File-URL: http://www.inderscience.com/link.php?id=103049 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijrevm:v:11:y:2019:i:1/2:p:126-150