IFRS 16 and its Impacts on Aviation Industry

Climate Impacts of Aviation

Aviation Noise Impacts: State of the Science

Noise is defined as "unwanted sound." Aircraft noise is one, if not the most detrimental environmental effect of aviation. It can cause community annoyance, disrupt sleep, adversely affect academic performance of children, and could increase the risk for cardiovascular disease of people living in the vicinity of airports. In some airports, noise constrains air traffic growth. This consensus pap...

Empirical Analysis of Retirement Pension and IFRS Adoption Effects on Accounting Information: Glance at IT Industry

This study reviews new pension accounting with K-IFRS and provides empirical changes in liability for retirement allowances with adoption of K-IFRS. It will help to understand the effect of pension accounting on individual firm's financial report and the importance of public announcement of actuarial assumptions. Firms that adopted K-IFRS had various changes in retirement liability compared to ...

Impacts of Covid-19 on the food industry

Covid-19 pandemic has had a variety of effects on a variety of industries, including the food industry, both positive and negative [1-3]. Meanwhile, the food industry is more affected by this disease than other industries due to its wide relationship with the household and the community; because activities such as restaurants, coffee shops, hotels and schools were either closed during this peri...

Agent-based Simulation of Alliance Formation and its Stability Analysis: Application to Aviation Industry

The purpose of this paper is two-fold: The first is to develop an agent-based simulation model for simulating alliance formation processes of the business world, and to analyze stability of alliance structures generated by it. The second purpose is to apply the simulation model to the civil aviation industry for validating it as well as for obtaining insightful and unique findings about the ind...