Small Business Idea - 1521 Words

Small Business Idea ACC 561/Accounting January 30, 2012 Small Business Idea Introduction Starting a small business can be daunting, exciting, and rewarding. A proprietor must consider which form of business organization is best suited for his or her product or service. There has to be consideration with legal, tax, accounting, and other implications when selecting from the four business types. This paper will explore the advantages and disadvantages of sole proprietorship, corporation, and partnership. This paper will attempt to discuss account financial statements applicable to various forms of business, consequences associated with each form of business (e.g. legal and tax implications, and accounting implications, such as†¦show more content†¦For a corporation, tax filing is dependent on which type of business is incorporated. For a C-corporation, income and loss is taxable directly to the corporation. For an S-corporation, the tax burden can be passed onto the shareholders in the form of dividends and capital loss,† (Cheeseman, 2010, p. 567). Partnerships have to conform to â€Å"flow-through taxation: A partnership has to file an information return with the government, telling the government how much income was earned or losses were incurred by the partnership. This way, the government tax authorities can trace whether partners are correctly reporting their income or losses,† (Cheeseman, 2010, p. 535). Accounting Implications From the perspective of a manager, her or his main interest in any business entity would harbor forecasts of cash needs, projections of capital, and revenue from sales. Therefore, the income statement and balance sheet would quantify rather the organization is meeting its goals with generating capital and meeting demand of justifying cost or pricing schedule of goods and services within the organization. In an attempt to comply with Sarbanes-Oxley Act (SOX) to reduce unethical corporate behavior and decrease the likelihood of future corporate scandals, any efficient and prudent business would use guidelines outlined by the Financial Accounting Standards Board (or FASB) and SOX. As a result of FASB and SOX, â€Å"topShow MoreRelatedSmall Business Idea1156 Words   |  5 PagesSmall-Business Idea Paper University of Phoenix ACC 561 Small-Business Idea Paper There are numerous factors affecting the type of business organizations that an owner should form, so that it is most beneficial for him and the product or services provided. In this paper, the four business structures are evaluated and the association of the legal, tax and accounting implications with the different structures are also discussed. Suppose that the government has released funds to set up smallRead MoreThe Importance Of Business Ideas With Small Capital880 Words   |  4 PagesBusiness Ideas with Small Capital Filipinos are naturally creative. And it is just a waste how some would rather do nothing when they can make use of their time doing something that can help their families. Probably, one big reason that stops them from engaging themselves with worthwhile activities, such as building their own business is the lack of capital. And I do understand how some of them would rather try their luck winning the lotto instead. However, if one would really think of all the opportunitiesRead MoreEnterprise, Entrepreneurship And Intrapreneurship. Enterprise1638 Words   |  7 Pagescan use to develop a business and how a new/fresh business can help the economy and third world countries too. This report explains what can go wrong within a business and what sorts of misconceptions there are, and if they’re true or not. Definition of enterprise, entrepreneurship and intrapreneurship Enterprise is a project that is especially bold, difficult or complex such as starting a business for example THE BBC or Oxfam. An entrepreneur is somebody who creates a business/company with a higherRead MoreThe Concept Of An Entrepreneurship1345 Words   |  6 Pagesby many different people. The Business in Action textbook defines entrepreneurship as the combination of innovation, initiative and willingness take risks required to create and operate new businesses and an entrepreneur as a person with positive, forward-thinking desire to create profitable, sustainable business enterprise. 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While it may have the potential to make the founder wealthy, it still may be a small business that can become huge in the future. Although these sound similar concepts, startups show up stark differences from conventional small businesses once we understand their fundamentals. I have had the fortune of being and working with hugely talented and entrepreneurial folks overRead MoreMy Business Ideas About The Talent Management778 Words   |  4 PagesMy business ideas that I pitched to three people this week This week, three different people whom I spoke with enjoyed hearing about my business ideas. These people are Tatsuo Matsuo who is a HR manager of Fujitsu, Shinya Kitagawa who is a HR manager of Hitachi, and Dr. Thomas Field who is a director of the Agribusiness Entrepreneurship program. The following are the details: Tatsuo Matsuo: Mr. Matsuo is a competent HR manager with 12 years experience in HR consultations. He is interested in developingRead MoreEntrepreneurs Case Study1127 Words   |  5 PagesIntroduction The White House would like to raise exports by small business, however the unreliability of the global market is frightening the enterprise. President Obama would like to help out small businesses by asking Export-Import Bank to rise export funding by more than a third, to 6 billion dollars. With these increases he hopes to double American exports and encourages small businesses to go abroad. It is extremely hard for small businesses to go abroad though when the larger businesses dominateRead MoreImpact Of Entrepreneurship On Business Management1495 Words   |  6 PagesEntrepreneurship is defined as the process of designing, launching and running a business. It typically begins as a business idea such as starting a small business, offering a product or service. What is unique about this venture is the possibility and level of risk involved for instance lack of funds, an unforeseeable economic crisis or poor business decisions. Entrepreneurship is about how people identify opportun ities, evaluate whether they are viable and then decide to exploit them or not. TheRead MoreInnovation, Entrepreneurship, And Innovation1559 Words   |  7 Pagesof SMEs â€Å"small and medium enterprises† (SME), you don’t have to be in a traditional competitive market, just well understood business ideas, which have a possibility of failure (Peters, Building a Culture of Innovation, 1999). Entrepreneur is a chance, to start your own business, with the possibility of failure. Intrapreneurship is given the financial support of a corporation or large company to have the freedom of innovation, be creative at no cost. ----------- Keywords: Business, Creative

The Current President Of Syria - 798 Words

Parker Nolen—Geo 101— 10 o’clock—Mrs. Glenn—Conflict in Syria Since 2011 Syria has been experiencing a civil war. On the 22nd of August 2014, the United Nations has estimated that over 191,000 people have died. Many children have been killed or kidnapped throughout this war. The current president of Syria is Basar al-Assad; he has served since 2000 when he succeeded his father, Hafez al-Assad. Basar was a graduate of Damascus University and Western Eye Hospital. Where he studied ophthalmology. He returned to Syria because his brother had died in a car crash and was now the next in line for the thrown. In 2000 and 2007, the national electorate reconfirmed Assad as the president of Syria. In December 2000 is when he married Asma Assad. She was born to Syrian parents but was raised in the United Kingdom. She graduated from Kings College with a bachelor degree in computer science and French literature. The Former president of Syria, Hafez al-Assad wa s president for 29 years. In 1970, he seized power by toppling Jadid. When he took power he de-radicalized the current government, also strengthened the countries foreign relations. During the cold war, he sided with Soviet Union so that they would show support against Syria. He also instituted the one-man rule, and then set up the state services. The Sunnis became political the formal heads of the political institutions while the Alawites were in charge of military actions. His son Basar al-Assad was not the first choice toShow MoreRelatedThe Syrian Conflict During The City Of Daraa1151 Words   |  5 Pagesstudents facing repercussions from the government an effort to remove the current government (with the Assad family at the helm). A militia composed of locals and Jihadists, called the Free Syrian Army, along with other countries around the globe began showing their disapproval for the current regime. This culminated with the United Nations General Assembly meeting in 2012 a greeing to pass a resolution to crack down on President Assad. I have organized key events into the years they have occurred. 2011Read MoreThe Terror Of Osama Bin Laden1120 Words   |  5 Pagesfind a plan to rectify what has happened to the Islamic world, particularly in Saudi Arabia. The passage details how Americans in Saudi Arabia have unrightfully incarcerated righteous scholars of Islam. It continues with bin Laden saying how the current regime in power has â€Å"desecrated its legitimacy† by (1) suspension of the ruling of Islamic laws replacing it with man-made laws and (2) its inability to protect the lands from invaders (e.g. the United States). Bin Laden continues forth painting aRead MoreThe Syrian Civil War Analysis1344 Words   |  6 PagesSyria is a country that is currently going through an uprising. The Bashar al-Assad regime and Ba’ath government are imparting a strong front while being shattered from multiple opposition groups; and terrorist organizations in country and high-ranking officials from around the world. Their economy, population, and relations with nations ar ound the world is being affected by the everyday events occurring in their country. Syria has gone through many adversities as a country and to this day strugglesRead MorePoem Essay1284 Words   |  6 PagesForeign Policy Debate The Current U.S foreign policy in the Middle East has a goal to advance peace, security, and prosperity in the Middle East. The Current foreign Policy is also supposed to defeat Al-Qa’ida and its extremist affiliates in Afghanistan and Pakistan. The United States Foreign policy protects the U.S citizens by governing international relations, but the current U.S. foreign policy undermines our national security in the Middle East, through drone strikes, the war in AfghanistanRead MoreCivil War And A Revolution1196 Words   |  5 Pagesdeath toll in Syria almost reached two hundred thousand over the last three and a half years, and the number of displaced Syrians reached 9.5 million. Because of the complexity of the situation, a lot of people don’t even know exactly what is happening over there. The first thing that might pop into one’s mind is that a civil war is going on there. On the other hand, others argue that it is a revolution against oppression that has b een brutally responded to. Evaluating the situation in Syria requiresRead MoreSyrian Civil War Essay1006 Words   |  5 PagesECPSC- 2013 CURRENT AFFAIRS HANDOUT - 11 SYRIAN CIVIL WAR Gen 1. The Syrian civil war also commonly known as the Syrian uprising is an ongoing armed conflict in Syria between forces loyal to the Syrian Baath Party government and those seeking to oust it. The conflict began on 15 March 2011, with popular demonstrations that grew nationwide by April 2011. These demonstrations were part of the wider Middle Eastern protest movement known as the Arab Spring. Protesters demanded the resignation of PresidentRead MoreThe Collapse Of The Ottoman Empire During World War One1242 Words   |  5 Pagesstill felt today; the Syrian territory was comprised of a Sunni majority, and Alawite (a Shi’a sect), Druze and Kurdish minorities. The present day Syrian Arab Republic emerged from this agreement, and formally gained independence in 1945. The current Ba’athist Regime came to power in 1963 following a coup d etat led by an Alawite minority dominated military, overthrowing the Sunni majority, Western-oriented, capitalist Sunni majority. Prior to the coup, Alawites utilized the military as a meansRead MoreThe Arab Spring : The Failing Strive For Democracy1180 Words   |  5 Pagesqualified as failures or temporarily pending. In this essay, I will address the consequences of the Arab Spring in Egypt and Syria, comparing and contrasting both countries both during and after the uprisings. Egypt’s revolution did not live up to the expectations of its people. Egypt experienced mass protests in February 2011 (Berman, 2013). As a result, former president Hosni Mubarak was forced to resign. Following his resignation, the Egyptian military assumed temporary presidential powers. AtRead MoreAl Assad s Conflicting Interest On Syria1478 Words   |  6 PagesInterest in Syria Syria is a country located in the Middle East that is neighbored by Turkey and Iraq. The leader of Syria, Bashar Al-Assad, has been the president of Syria for 16 years and counting. From the looks of it, he has no intent of backing down his power either. Syria has been led by Assad’s family for many of years; Bashar Al-Assad’s father, Hafez Al-Assad, was Syria’s leader from 1971 and died in office in the year 2000. It was then, when Bashar Al-Assad took over office as President of SyriaRead MoreSyria Crisis Essay1280 Words   |  6 PagesNational Security Adviser Flynn, the following is a summary on the current situation in Syria and a recommendation for the best course of action to undertake. In it you will find a set of possible policy options to address the situation. SITUATION In 2011 the civil war in Syria began after protesters clashed against Syrian security forces leaving many protestors dead. What began as protests against the government of Syrian President Bashar Al Assad calling for him to step aside because of political

Hedda Gabler Essay Free Essays

The scene we chose from Hedda Gabler comes from Act 2, line 278 to line 422. The main characters involved in this scene are Tesman, Eilert Lovborg, Hedda, and Brack. Eilert Lovborg’s objective in this scene is to make sure that people will enjoy his new novel he has written. We will write a custom essay sample on Hedda Gabler Essay or any similar topic only for you Order Now Although many readers of this play get the misconception that Lovborg wants to compete against Tesman for a position at the university, his most important goal is to get acknowledgement of his transformation and achievement. The obstacle that stands in his way is his skepticism in the popularity of his novels. Lovborg worries that his book will not be successful and that he will be still known as the alcoholic that writes horrible books. He also believes that his book will not be as good because he was just trying to please everyone with a general history of the past. A tactic that Lovborg has in order to overcome his doubts is his assurance in his other book. He has written another book. The manuscript he has with him will be worth reading and he has much faith in this that gives him the confidence he needs to succeed. Tesman’s initial objective in this scene is to secure his position at the university. He believes that Lovborg will try to compete against him for this position. An obstacle that Tesman has in the beginning of this scene is his misunderstanding of the competition he has against Lovborg. He worries about obtaining this position. Another objective that Tesman has is to be relieved and satisfied without being worried. After he understands that his obstacle with Lovborg was a misunderstanding, Tesman realizes that his obstacle is how Hedda resents her inclusion in his excitement. Tesman’s overall tactic in both of these events is to just run away from the problems. He does this by leaving the scene with Brack to get some punch. Hedda’s objective in this scene is to make this interaction between Lovborg, Tesman, and Brack very friendly. An obstacle that arises is how Tesman is stressed out with the issues dealing with this meeting that is about to occur. He is worried about the competition he has with Lovborg. Hedda’s tactic to relieve this anxiety is her answers to his questions he has and her comforting ideas to bring tranquility to the atmosphere. Brack’s objective in this play is to get Lovborg to come to his house for the party. He wants Lovborg to come and read his manuscript at the party. An obstacle is when Lovborg says that he would do it some other time. Also, Hedda supports the rejection Lovborg has to Brack’s invitation. She states that if Lovborg doesn’t want to go, he should just have supper with her that night. Brack’s tactic was to give Lovborg compliments on his works. Also, Brack got Tesman involved in trying to lure Lovborg so he told him of all the benefits he would get to come to the party such as the â€Å"plenty of rooms,† tactic. Enoch will act as Brack and be in charge of the set design, Julie will act as Hedda and be in charge of the sound design, Jae will act as Tesman and be in charge of the costume design, and Lucy will act as Lovborg and be in charge of light design. How to cite Hedda Gabler Essay, Essays

Supplied Evaluation Plan and Evaluation Criteria

Question: Discuss about the Supplied Evaluation Plan and Evaluation Criteria. Answer: Introduction This report is designed to develop an evaluation plan and criteria to support the supplier selection among three airlines. In this view, Qanta, Virgin, and Jet star airlines of Australia are chosen and an analysis of Regular Passenger Transport Services (RPT flights) for personnel. The evaluation has been made by using Total Cost of Ownership (TCO) and Value for Money (VfM) principles. Also, a score against each of the qualitative evaluation criteria has been given in the report along with the justification statement. Evaluation Plan Involving TCO and VFM Evaluation plan is a road map that identifies the goals and ways through which data is collected and analyzed. Along with this, evaluation is an effective process that critically examines a project. It involves in collecting and analyzing information regarding the projects activities, features and outcomes. The main objective of an evaluation plan is to make decision about a project as whether to select it or not on the basis of various specified criteria. An effective evaluation plan helps to identify the best possible methods and strategies for getting the required information about a project. It also effectively identifies and leverages strength of a project along with identifying ineffective practices. This helps to select a particular project among various available on the basis of various different aspects including price, quality and convenience. Total cost of ownership (TCO) can be defined as an estimate of total cost of goods and services over the whole of their life. Along with this, it is the combination of purchase price plus all other costs less received income. It involves both direct and indirect costs related to a project (Weil, and Maher, 2010). The purpose of TCO is to help a customer to choose a particular vendor among various competing proposals. Moreover, TCO principles help a person to make effective and profitable purchasing decisions. It also helps to assess the cost, benefits and risks associated with a particular investment. Value for money (VFM) can be defined as an optimum combination of whole life cost and quality to meet the customers requirement. It involves the consideration of cost and non- cost factors and helps to make value decision about the best outcome. It also varies in complexity based on the nature of procurement. Non-cost factors include technical and financial issues, sustainability, risk exposures, compliance with specifications and availability of service and support. On the other hand, cost factors include cost of holding, maintaining, using and disposing. Moreover, price quality is an effective supplier selection method (NZTA, 2013). As per this method, the organizations determine that the best value for money can be obtained by evaluating the supplier which competes on the basis of both quality and price. The supplier will be selected by organization that offers the best combination of both quality and price. Evaluation Criteria and Weightings The object of the evaluation plan for the project is to select an airline service that successfully meets out the following criterias: Price It can be considered as one of the main criteria for selecting an airline. Each and every customer wants services which they can afford within their budget limit. The customer compares various airlines on the basis of price offerings and the most suitable one (Hoffman, and Bateson, 2016). Along with this, airlines are also compared on the basis of discount available on their fare. Quality Service Quality: The second airlines characteristic is that it focuses mainly on its service quality. It is an important aspect that every customer considers significantly. There are various aspects of service quality, which impact the choice of a particular airline. These aspects include on-time departure and arrival, availability of good quality food and beverages and effective ground services like check-in, baggage handling and boarding. Along with this, it also includes in- flight services such as food and drink services, personnel behaviour and comfort. Airline reputation: It is also an important aspect that is required to consider while selecting an airline services. As Companys reputation can be defined as the perception of the consumer about the airlines general operation, safety, and other factors. This reflects that reputation of a company also significantly impact their purchasing decision. Airline safety: It is also an important aspect that every customer considers while selecting a particular airline services. Every customer used to prefer services of that particular airline which involves providing required amount of safety to each class of customers. Route availability and convenience: It is also considered as one of the important aspects for selecting an airline services as customer do not prefer to travel through the airline which operates in limited routes. Moreover, departure time, origin and destination pairs and transfer requirements are the main factors for selecting an airline. Additionally, schedule convenience is also effectively considered by every customer. Criterias Weights (out of 100) Price 40% Quality-: 60% Service quality 20% Airline reputation 5% Airline safety 25% Route availability and convenience 10% Justification of the Weightings In the above table, price and quality is given appropriate weightings on the basis of their relevance for making effective and profitable selection of an airline services. Price is given 40% weighting out of 100 as it is an important factor that a customer or an organization takes into consideration. Along with this, it is an effective criterion to compare various available suppliers and helps to select the most appropriate one. Moreover, Quality is given 60% weighting as it is a most important aspect at the time of evaluation various suppliers available. Out of 60% airline safety is given highest weighting as every customer wants required amount of safety first at the time of travelling and they use to select the services of that company which involves in safety regarding accidental conditions. Moreover, service quality is given 20% weighting as each and every customer want effective service quality regarding various aspects including on-time departure and arrival, good quality food and beverages and ground services. It is an important factor as it helps to attain competitive advantage over competitors (Mok et al., 2013). This reflects that an adequate service quality effectively involves providing a greater level of customer satisfaction. Furthermore, 10% weighting is given to the availability of airline service to different route and convenience as every customer used to make their purchasing decision on the basis of availability of services of airline among various different routes. The customers use to prefer the services of airline that operates among various routes. Finally, the reputation or image of a particular airline service is given 5% weighting as the image of a particular organization significantly impact the purchasing decision of an individual or group. So, there are different class of customers that used to make their purchasing decisions on the basis of different aspects. Evaluation of Services on Three Airlines and Score Allocation Virgin Australia It is Australias second largest airline after Qantas and also, it is Australias first successful and major low cost airline. It operates at domestic, regional and international level. This airline company holds good and effective reputation in terms of staff and services. It airfares remain competitive despite upgrade in products. It also involves in providing passengers seamless connection to global networks (Airline Ratings, 2016). Moreover, it involves in providing effective services to and level of comfort to its passengers. In case, if the flight of a customer is cancelled, Virgin Australia offers an alternative flight on its own services to get passenger to its destination at no additional cost. Along with this, in case if flight of passenger is delayed then passengers are entitled to get refreshment vouchers at 2 hours intervals. VA involves in providing excellent in flight entertainment through on board Wi-Fi along with availability of blanket, pillow and amenity kit accordin g to the class and fare package of passenger (Domestic or Business Class). Virgin Australia also provides reasonable and affordable fare price to its customers along with smooth check-in and efficient boarding. It also involves in providing clean services and comfortable seats (Virgin Australia, 2016). But it lack in on time delivery of service and sometime quality of service may also suffers. Moreover, VA also involves availability of good quality food and beverages along with effective baggage allowance depending on the class of passengers either domestic or business class. Qantas Airways Qantas is one of the Australias leading and oldest airlines in the world, founded in the Queensland outback in 1920. The airline is based in Sydney and it operates in regional, domestic, and international destinations. The brand is recognized for its pioneered services from Australia to Europe and North America (Robbins et al., 2014). The long-term vision of the company is to function as the best premium airlines and best low fares carrier in the world. It offers various benefits to its passengers such as global network along with excellent services. Customer safety and their comfort are the main elements on which Qantas mainly focuses. Timely arrival and departure of the flight is another feature of the brand. The seats of the passengers are designed to provide great comfort to the people during the journey. Also, fullyflat seats with a blanket and pillow are also offered to take care of customers privacy. In order to ensure passengers entertainment, a large IFE screen is provided during the flight duration. Moreover, a three course meal with five choices for main course is served which is delicious and healthy (Taneja, 2016). A high quality wine is also made available for the customers on their demand. Everything offered in the flight well worth the passengers expenses and gives a pleasant experience to them. Jetstar Airways Jetstar Airlines is a low-cost airline of Australia. It is a part of two brand strategy of Qantas, which carries 8.5% of all passengers travelling in and out of Australia. The airline provides an extensive services from regional to international destinations using a mixed fleet of the Airbus A320 family and the Boeing 787 Dreamliner. The brand offers good services to its passengers during the flight journey but lack in providing timely arrival and departure to and from the destinations, respectively. Also, the seats are small, which make the passengers flight duration uncomfortable during long international journeys (Postorino, 2010). The flights are modern and well-maintained inside. However, the crew members do not seem to be happy bunch of vegemite as they rarely smile and rarely seen when needed. Quality weighting: 60% Price weighting: 40% Firm Total weighted score Quality Criteria (Max. 100) Price (AU $) Price Score Overall Quality Overall Price Overall Score Rank Virgin Australia Airlines 80 310 52 80*60%=48 52*40%=20.8 68.8 1 Qantas Airways 70 400 30 70*60%=42 30*40%=12 54 3 Jetstar Airways 50 260 65 50*60%=30 65*40%=26 56 2 The price fares are taken as average of three months fare from January 2017 to March 2017 for each of the airlines. Price score and quality score is calculated as follows: Mean price= $260+$400+$310/3 = $320 Minimum threshold limit is assumed as 50 and on the basis of threshold limit 1 point is deducted from score for each percentage point that is above mean price. Along with this, 1 point is added for each percentage point that is below mean price. Justification of Allocated Scores From the above table it is evaluated that Virgin Australia Airlines is the most effective and appropriate airline that involves in providing good quality airline services at better price. So the organization can choose the services of this airline as compared to Qantas Airways and Jetstar airways. As Virgin airlines involves providing smooth and efficient check-in and boarding services along with comfortable seats and excellent in-flight entertainment services. Its price is average ($310) on the basis of comparison of three airlines and it is given ranking 1 as per the overall quality and price aspect. So on the basis of above table, it can be said that Virgin Airlines is providing effective quality airline services at affordable price along with effective airline safety. On the other hand, Qantas airlines, in spite of providing global networks benefits and excellent quality services, is attained at rank 3 because its fare price is comparatively higher than both the airlines. If an organization takes into consideration the price aspect then it will not be affordable to take this airline services as it consists of high fare price. But on the basis of quality this airline involves in providing outstanding quality services to all its passengers. Along with this, the service staff of Qantas is very customer-friendly and is available whenever needed. Although it is expensive, it provides a good value for money and also gives an exclusive, private and personal experience to its customers. Furthermore, Jetstar has attained 2 ranking on the basis of above table. Although costing at a low budget, Jetstar Airways is not good enough in terms of service provided and comfort ability for the passengers. It also lacks in term of on-time departure and arrival factor. In addition to this, no entertainment facility is available for the passengers during their journey and the food and beverage quality is also not good enough. Conclusion From the above evaluation process, it can be concluded that supplier selection is an important task for availing better services. The three airlines, discussed in the report, offer more or less similar services for the economy class at affordable prices. However, it is also reflected that Qantas and Virgin are flying the highest among these airlines when it comes to market share and overall customer satisfaction. Whereas, Jetstar is trailing behind the competition on cost and delays, hidden fees and poor service remain part of the flying experience. References NZTA, Supplier selection methods. Last modified: 1 November, 2013, https://www.nzta.govt.nz/assets/resources/procurement-manual/docs/appendix-c-supplier.pdf Weil, R. and Maher, M. Handbook of Cost Management. UK: John Wiley Sons, 2010. TCO Mok, C., Sparks, B. and Kadampully, J. Service Quality Management in Hospitality, Tourism, and Leisure. UK: Routledge, 2013. Hoffman, D. and Bateson, J. Services Marketing: Concepts, Strategies, Cases. UK: Cengage Learning, 2016. Airline Ratings, Virgin Australia. Last modified: 2016, https://www.airlineratings.com/ratings/77/virgin-australia Virgin Australia, Our Promise. Last modified: 2016, https://www.virginaustralia.com/au/en/experience/on-board-the-flight/seat-selection/ Robbins, S., Bergman, R., Stagg, I. and Coulter, M. Management. Australia: Pearson, 2014. Taneja, N. Designing Future-Oriented Airline Businesses. UK: Routledge, 2016. Postorino, M. Development of Regional Airports: Theoretical Analyses and Case Studies Volume 47 of Topics in Engineering Series. UK: WIT Press, 2010.