The aim of the thesis is to introduce revenue management as complex managerial approach to hotel's revenue optimization with the case of Accor company. And, based on results of company's Prague's hotels analysis, suggest more effective revenue optimization solutions. To achieve this, the first chapter brings out theoretical knowledge of revenue management, its development, different approaches and tools of revenue optimization. Second chapter brings an insight to Accor company profile. The importance of revenue management for the company and practical cases of revenue optimization tools usage is content of third chapter. The purpose of the last chapter is to identify weaknesses of current revenue management tools application in five hotels of the company in Prague and to suggest steps leading to improved contribution of revenue management tools to revenue optimization. Most of them could bring higher revenue and profit contribution in a short term. Suggested steps are limited by knowledge and experience of the author. They are solely addressed to company's Prague's hotels. Deeper analysis could reveal other weaknesses. To eliminate them, coordinated action of Accor's headquarters is needed. Elimination of these imperfections would lead to improved performance of Accor's Prague's hotels as well.

Revenue Management (RM) is a process that is trying to understand, estimate and influence the behaviour of customers to maximize revenues. Constant development in the field of information and communication technology leads to the development of more efficient systems which boost decision-making in the revenue management. RM systems are based on 2 modules, prognostic and optimization. In order for both modules to provide the most accurate estimates and to find effective decisions on booking limits and prices, they need a huge amount of information on demand and other factors. The diploma thesis deals with the theory of income management, description of techniques used in RM, RM systems used in air transport and RM applications on selected airline.

This thesis analyses tax revenue mobilisation in Ethiopia. The main research question motivating the thesis regards the existence of a crowding out effect of foreign aid on domestic public revenue. Throughout the research we are also able to identify other constraints and opportunities for tax revenue mobilisation in Ethiopia, to shed light on broader budget dynamics and to provide firm-level evidence on effective tax rates in the Ethiopian manufacturing sector. The thesis therefore contributes to the current debate on tax revenue mobilisation in Africa by providing comprehensive evidence from Ethiopia, using longer time series than most other studies in this literature. Moreover it provides a new theoretical framework to analyse the aid-tax relation. In addition it contributes to the very small evidence base on taxation at the firm level in Africa by virtually doubling the literature and by proposing a theoretical framework for further research. The thesis starts with a qualitative analysis of the Ethiopian fiscal history between 1960 and 2009. This chapter is based on a descriptive analysis of Ethiopian fiscal data, on the study of secondary sources and on in-depth qualitative interviews. On the basis of this deep understanding of the Ethiopian context, the thesis proceeds by developing a theoretical framework to explain the possible substitution effect between aid and tax. An empirical estimation of the model stemming from the theory shows that aid is positively associated with tax revenues. Other determinants of the tax ratio to GDP are found to be: trade openness, the manufacturing sector, the agricultural sector and governance. The following chapter takes a broader look at budget dynamics by using the cointegrated VAR methodology. The results confirm the positive relation between aid and tax. In addition we find evidence for the existence of a domestic budget equilibrium and for a positive association between aid and capital expenditure in particular. Finally the thesis takes a microeconomic look at taxation by analyzing effective tax rates amongst Ethiopian firms. I find that while tax incentives are widely used in Ethiopia, they do not seem to be affected by lobbying or political connections of the firm.

This research aims to find the key determinants of the variation of the tax revenue capacity in China, and to evaluate China’s tax revenue performance at provincial level. The econometric quantitative method is applied in this study for these purposes. The data used in this study covers the period between 1995 and 2013 on 31 provinces, autonomous or municipal cities directly under the control of the Central Government. Differing from the previous research, a new dependent variable, the current revenue ratio is used in addition to the conventional tax ratio. The current revenue is the sum of tax revenue and non-tax soured revenue excludes State Owned Enterprises revenues and expenditures. Eleven independent variables falling into six categories were selected. These six categories were: The traditional tax handles, GDP decomposition, Population factors, Income inequality, Governmental factors, and Corruption. The contributions of this study are: Firstly, for the first time the author constructed the current revenue ratio as the second dependent variable to represent the broader fiscal revenue and true tax-like revenue performance for studying tax effort index in China. Secondly, this study constructed the rural-urban income disparity Theil index as one of the explanatory variables in the tax effort index models for the first time in China’s tax performance study. Thirdly, for the first time in the tax effort index literature, this study used country specific data on corruption in a single country tax effort index model. The main results of this study are: 1) tax revenue capacity is mainly determined by the economic factors whereas the current revenue capacity is determined by both the economic and social factors; 2) tax revenue performance is diluted by the existence of non-tax sourced revenues; 3) the current revenue ratio is a better indicator for true tax performance; 4) There exists a regional disparity of tax or current revenue capacity among provinces. 5) tax/current revenue capacities and tax/current revenue efforts are mismatched in some provinces.

published_or_final_version / Applied Statistics / Master / Master of Social Sciences

Techn. Universiẗat, Diss.--Clausthal, 2008.

Thesis (doctoral)--Université de Lausanne.

Thesis (Ph.D.)--Hong Kong Polytechnic University, 2007. / Adviser: Wilson Tong. Includes bibliographical references.

Thesis (Ph. D.)--Harvard University, 2000. / Includes bibliographical references (leaves 446-467).

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