共享經濟在近年來大行其道，其透過資訊平台直接媒合交易供需的雙方，根本性的改變以往我們對交易模式的想像與觀察。然而，共享經濟也備受爭議，以本研究個案Uber為例，其在保險、賦稅與消費者安全等問題上與政府進行多次討論，卻難獲具體共識。除此之外，對相關利害關係人而言，對Uber亦有各自擁護的價值與立場，使政府在凝聚利害關係人共識及價值選擇上陷入兩難困境。 　　本研究採用利害關係人分析與理論，並以Uber運輸服務為研究個案，探悉政府管理共享經濟新創事業的整體場景。研究的核心發現主要有三：第一，政府面對新創事業所涉及的價值選擇，相較於經濟利益，平等與安全的價值更為重要。第二，政府應依照不同利害關係人的特性與立場，進行利害關係人管理，作為政策制定與管理的重要依據。第三，利害關係人對政府決策的影響力，除與利害關係人權力、合法性地位以及對問題的急迫性密切相關外，亦展現在其公共關係經營能力與政策溝通能力上，如何與政府部門在理性與對等的前提下進行積極溝通，將是新創事業是否能在市場上合法經營的關鍵因素，對未來欲進入市場的新創事業具有指標性的參考意義。

Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-06-18T18:32:50Z No. of bitstreams: 1 JulianaLucenadoNascimentoDissertacao2018.pdf: 1777586 bytes, checksum: e530293eedf2c74e9f8e10c8bb3803b4 (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-06-18T18:37:29Z (GMT) No. of bitstreams: 1 JulianaLucenadoNascimentoDissertacao2018.pdf: 1777586 bytes, checksum: e530293eedf2c74e9f8e10c8bb3803b4 (MD5) / Made available in DSpace on 2018-06-18T18:37:29Z (GMT). No. of bitstreams: 1 JulianaLucenadoNascimentoDissertacao2018.pdf: 1777586 bytes, checksum: e530293eedf2c74e9f8e10c8bb3803b4 (MD5) Previous issue date: 2018-02-26 / The purpose of this study is to bring information about Airbnb, more precisely, about its effects on the hotel and real estate markets in New York City. Using panel data and simultaneous equations models, the study showed a series of relationships between the platform and the hotel and real estate markets and also between the platform and socioeconomic variables. The main results found in the study show that there is a positive association between supply and demand for Airbnb and hotel offers. More precisely, neighborhoods with a 1% higher offer of hotels are associated with an offer and demand of 0,104% and 0,155% deviation standard, respectively. In the real estate analysis, the results suggest that districts with 1% higher Airbnb offerings are associated with long-term rents 0,04% higher and neighborhoods where the average price of the platform is 1% higher have a long-term rental price level 0,5% higher. In addition, neighborhoods where the average platform price is 1% higher are associated with a 1,038% lower long-term rental property offer. / O propósito desse trabalho é trazer informações a respeito do Airbnb, mais precisamente, sobre seus efeitos nos mercados hoteleiro e imobiliário na cidade de Nova York. Utilizando dados em painel e modelos de equações simultâneas, o trabalho mostrou uma série de relações entre a plataforma e os mercados hoteleiro e imobiliário e também entre a plataforma e variáveis socioeconômicas. Os principais resultados encontrados no trabalho mostram que há uma associação positiva entre a oferta e a demanda por Airbnb e oferta de hotéis. Mais precisamente, bairros com uma oferta 1% superior de hotéis estão associados a uma oferta e demanda 0,104% e 0,155% desvio-padrão maiores, respectivamente. Na análise imobiliária, os resultados sugerem que bairros com oferta 1% superior de Airbnb estão associados a aluguéis de longo prazo 0,04% superiores e bairros onde o preço médio da plataforma é 1% superior apresentam nível de preços de aluguel de longo prazo 0,5% superiores. Além disso, bairros onde o preço médio da plataforma é 1% superior estão associados a uma oferta de imóveis de aluguel de longo prazo 1,038% menor.

RESUME IN ENGLISH Name of thesis: Taxation of self-employment income Taxes affect the amount of available money and due to that have impact to our everyday life. In Czech Republic, all taxable income of an individual is subject to universal income tax regulated by Act No. 586/1992 Sb., on Income Taxes. The aim of this diploma thesis is to analyze and evaluate currently existing legislation regarding taxation of income of individuals from independent activity which is contained in the above mentioned income tax law. Highlight the connection between individual provisions within this law, but also to point out related legal forms included in other regulations. The diploma thesis is also providing comprehensive overview of taxation of income from independent activity; suggests solutions to selected imperfections of existing legal regulation, and also to helps the recipients of this income to understand the calculation mechanism of their tax liability. The thesis is divided into six chapters, which are further segmented according to the interpretation while maintaining the sequence of construction elements of the tax. The main conclusion of this paper is that current tax regulation is very complex, confusing and casuistic. This is caused not only by frequent amendments of the law, but also by inclusion of...

This diploma thesis deals with the phenomenon of shared economy and describes it both on a wide scale and in specific sectors of its use in the social and health sphere. This trend inspired the introduction of a co-working concept to the market which is also described in the theoretical part of the thesis. The theoretical framework of the diploma thesis follows the practical part consisting of interviews with the founder of a co-working centre in Finland, with the executive director of a co-working centre in the Czech Republic, and with two users who have experience with this service in our country and abroad. Qualitative data from semi- structured interviews was a source in the creation of a business plan for the co-working centre, which is the aim of the diploma thesis. At the end of the diploma thesis, there is a shortened methodological guideline for establishing a co-working space. Keywords: shared economy, sharing, co-working, digitization, health and social services, desk

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-12-18T12:07:27Z No. of bitstreams: 1 Camila Kühl Pintarelli.pdf: 1929681 bytes, checksum: 29f8e07087c305ac46d33dbf048c16f0 (MD5) / Made available in DSpace on 2017-12-18T12:07:27Z (GMT). No. of bitstreams: 1 Camila Kühl Pintarelli.pdf: 1929681 bytes, checksum: 29f8e07087c305ac46d33dbf048c16f0 (MD5) Previous issue date: 2017-12-07 / The general objective of our study is to investigate the compatibility between the shared economy and the article 170, CRFB, an aim to visualize if this economic model provides effectiveness to the constitutional economic norms and its maximum scope - realization of worthy existence - as well as which is a regulatory framework that would best accommodate this novel reality. It is an analysis that is inserted in the line of research that guides the nucleus of concentration to which the work is linked, keeping in line with the respective project of the research nucleus. The study is eminently theoretical, based on academic works, but based on practical conjunctures already identified in the social context. The theme will have a qualitative approach and we will use dogmatic methodology, with emphasis on the analysis of concepts and the relationships between them / Nosso estudo tem como objetivo geral perquirir a compatibilidade entre a economia compartilhada e o artigo 170, CRFB, a fim de visualizar se modelo econômico proporciona efetividade às normas constitucionais econômicas e ao seu escopo máximo – a realização da existência digna –, bem como qual seria a estrutura regulatória que melhor acomodar-se-ia a esta novel realidade. Trata-se de análise que se insere na linha de pesquisa que norteia o núcleo de concentração ao qual o trabalho está vinculado, guardando consonância, também, com o respectivo projeto do núcleo de pesquisa. O estudo é eminentemente teórico, baseado em trabalhos e obras acadêmicas, porém calcado em conjunturas práticas já identificadas no contexto social. Será realizada abordagem qualitativa do tema e metodologia de caráter dogmático, com ênfase na análise de conceitos e as relações existentes entre eles

Customer behavior has always been of interest for business researchers. However, it is just in recent years that there has been an increasing interest in the phenomenon of the sharing economy. It has been suggested that there is an ongoing shift in the traditional way of consuming. The idea behind the sharing economy is that two different parties can make use of their underused assets through an online platform. Previous quantitative research in the area of interest mainly focuses on the motivational factors for participation in the sharing economy; four of the most prominent factors were therefore identified and further investigated. In this thesis, these factors are referred to as drivers and more specifically, the drivers of enjoyment, sustainability, convenience, and financial benefits. Further, previous research gives an indication of a discrepancy between customer attitudes and actions when making a decision in the sharing economy. With this in mind, the purpose of this thesis is to describe customer behavior in the sharing economy. More specifically, this thesis seeks to study the relationship between attitudes and actions of customers in the sharing economy. Taking this into account, the following research question was formulated:   What is the relationship between attitudes and actions of the customers participating in the sharing economy of Rentl AB?   In order to fulfill the purpose of this thesis, the Swedish sharing economy business Rentl was addressed. To answer the research question a quantitative research strategy was followed where a survey was sent out to randomly chosen customers of Rentl and 145 responses were collected. The collected data was statistically analyzed by the use of Paired T-tests and Regression Analyses. Further, the empirical findings regarding the four identified drivers were analyzed in accordance with the theoretical framework. The identified attitude-action gap is therefore analyzed by the application of basic customer decision-making, the theory of Bounded Rationality, the Theory of Reasoned Action & the Theory of Planned Behavior, and finally the Self-Determination Theory.   The authors established that there is a positive relationship between attitudes and actions regarding the extrinsic drivers, convenience and financial benefits. However, it was further established that the intrinsic drivers, enjoyment and sustainability, do not have a significant influence on the actual actions. In other words, a positive attitude toward enjoyment and sustainability as drivers for participation in the sharing economy does not necessarily translate into actions. Thus, the authors identified that there is an attitude-action gap in the sharing economy.     In addition to the theoretical contributions, this research further contributes with practical aspects. More importantly, the sharing business Rentl is provided with a better understanding for the customer behavior in their business. Considering that the findings of this research identify convenience and financial benefits as significant drivers for participation, this can be emphasized in marketing contexts by managers.

This thesis is focused on the topic of collaborative strategies, their design and application in the field of business. Collaborative strategy is represented as a series of recommendations for companies (and other organizations) that are considering participation in a shared economy. Collaborative strategy can be also used in company which is already involved in shared economy. This document is based on the analysis of the business models and associated IT platforms which are used by organizations operating in the shared economy. In the thesis are identified key mechanisms and technical resources that enable the businesses to implement a sharing of resources between suppliers and users of these resources. Based on the obtained data were compiled individual strategies, each containing recommendations for the area of ICT, business models, law and summary of business fields in which they can be implemented. The conclusion of thesis contains a procedure for the identification of enterprise resources suitable for use in the shared economy. The final results together with collaborative strategies can be used by companies (and other organizations) to find new business potential, to participate in a shared economy and for innovation of business processes and business models. The benefit of this approach is a new perspective on the collaborative use of corporate resources. Combined with modern technology it helps to increase competitiveness and helps save the resources required for primary processes and also creates new ways to reach customers.

La presente investigación tuvo como objetivo analizar el impacto que generó el ingreso de Airbnb al mercado limeño en el sector hotelero a través de las 3 métricas más importantes para la evaluación económica de dicho sector como son los ratios de Tarifa Promedio Diaria (ADR), Tasa de Ocupación (OCC), Rentabilidad por Habitación Disponible (RevPAR). Esta investigación mixta se realizó con fines informativos y con miras a brindar un sustento válido a la industria hotelera para que pueda revisar el comportamiento de Airbnb y viceversa. Para la realización de la investigación, el primer paso fue la búsqueda, clasificación y análisis de las principales teorías de diferentes autores y temas relacionadas con nuestro tema. Seguidamente se realizó un análisis cuantitativo con la recopilación de data de la industria hotelera, de la oferta de Airbnb y de las variables de control para potenciar el modelo. Se determinó que la mejor manera de comprobar nuestra hipótesis de si el mercado hotelero fue afectado por el ingreso de Airbnb en Lima, es realizando una lectura conjunta del resultado de como la oferta de Airbnb afecta individualmente a cada uno de los ratios antes mencionados. De esta manera, complementamos la lectura del análisis cuantitativo con entrevistas realizadas a dos personas encargadas de tomar decisiones en el sector hotelero. La conclusión del análisis mixto concluyó que la hipótesis general se rechaza, es decir, que Airbnb no tiene un efecto negativo significante en el mercado hotelero. / The objective of this research was to analyze the impact generated by the Airbnb’s entry into the Lima market in the hotel sector through the 3 most important metrics for the economic evaluation in the sector, such as the Average Daily Rate (ADR), Rate Occupancy (OCC), Profitability per Available Room (RevPAR). This mixed research was made for informational purposes and for providing valid support to the hotel industry so that it can review Airbnb's behavior and reverse. To carry out the research, the first step was the search, classification and analysis of the main theories of different authors and topics related to our topic. Then, we made the quantitative analysis with the researched data from the hotel industry, Airbnb's offer and control variables to enhance the model. It was determined that the best way to check our hypothesis of whether the hotel market was affected by the entry of Airbnb in Lima, making a joint reading of the result of how the Airbnb offer individually affects each of the aforementioned ratios. In this way, it complements the reading of the quantitative analysis with interviews with two decision-makers in the hotel sector. The conclusion of the mixed analysis concluded that the general hypothesis is rejected, that is, that Airbnb does not have a significant negative effect on the hotel market. / Tesis

I examine whether Uber and Lyft are currently complements or substitutes of public transit, and how partnerships between cities and ride sharing companies can increase their complementary relationship and solve parking and mobility issues. The results suggest that transportation network companies (TNCs) like Uber and Lyft do not have a statistically significant effect on public transit ridership overall, but are complements of public transit for certain populations. Policies that give discounts for TNC rides taken to and from transit stops help solve the first mile / last mile problem, which consequently help increase transit ridership.

This master thesis is a case study that deals with the concept of multilevel governance and its applicability in the regulation of the modern trend in shared economy - the digital platform Airbnb. The base resource for the study is the territory of the capital city of Prague, where this phenomenon has a massive impact on the problems in legislative issues. The political debate on this agenda fills the headlines of media news and tends to lead to major changes or mobilization of the electorate in the upcoming years. The enormous rise of developing this service has put politics at all levels of government ahead of serious legislative and political challenges. Application of the Airbnb service example on our theory forms the core of the empirical part of the research. The aim of this thesis is to examine the importance and role of each individual level based on the concept of multilevel governance in relation to the regulation of the Airbnb phenomenon. The main part of the thesis is devoted for processing semi-structured interviews with the main representatives of each individual level, media monitoring and analysis of available resources. Based on research is obvious that the basic postulates of the multi-level governance approach can be considered as valid because they are displayed at all selected...