Purpose: This paper is a study of the user's perception of urban and suburban transport and was carried out in an attempt to compare the social value of various means of transport. The measurement of social perceptions is carried out with regard to ambient conditions, space, signs, front-line employees and other customers as stakeholders of both public transport services. Thus, this paper aims to identify the reasons for individuals' preferences when choosing one particular means of transport for their daily life. Results: The results show that user perceptions of the underground are slightly better than the perceptions of buses; the results also highlight the decent management of both means of transport in terms of quality air, temperature, space, noise, cleanliness, smell and seating facilities. Some modest improvements are recommended to enhance public transportation service delivery. Conclusions: This approach reflects the gap between the social perception of a service and companies' financial situations. Management policies are necessary to improve the service's social value.
Technological advances have had many advantages like an E-WOM (Electronic Word of Mouth) that has become a very important and powerful tool for users who wish to share their knowledge, experiences and emotions about a product or service. But the use of virtual platforms may affect the privacy of users data. This present study has a twofold objective: first check if the privacy of users when using TripAdvisor, the world’s largest travel platform, has an impact on their satisfaction and trust on the platform. Secondly, the relationship between E-WOM and the variables users trust and satisfaction when using TripAdvisor is examined. In order to achieve the objectives set out, the sample of 390 persons was analyzed. The PLS-SEM method has been used to process the data and test the hypotheses. The results of the analysis have shown that there is a positive and direct relationship between TripAdvisor users’ privacy and satisfaction. The direct and positive relationship between users’ E-WOM and their degree of satisfaction and trust toward the platform has also been confirmed. This study makes a significant contribution to the academic literature on the variables studied, as previous studies presented different results.
No one doubts the importance of public transport services in the economic backbone of any country. In recent decades, there has been a growing interest in the contribution to Sustainable Development Goals on the part of governments, companies, and stakeholders. In this sense, transport can contribute to the sustainability of cities and facilitate other social objectives, such as universal accessibility, with innovation being a key pillar for this. Thus, the main objective of this study is to analyze users’ perceptions of the innovation and sustainability of public transport in Spain.To analyze the user’s perception of public transport, a questionnaire was developed following Bitner’s Servicescape Model. A total of 1,354 responses were collected in different Spanish cities. The main results show that the policies implemented in both innovation and sustainability are perceived positively but do not seem to have much impact on the service user. Public transport users prioritize the speed, frequency, and safety of the service received. In addition, it should be noted that the gender of the user influences the preferences of the objectives, i.e., men value technological development in public transport more. At the same time, women give higher priority to sustainability. The age of users is another variable that conditions public transport users’ perceptions of innovation and sustainability. The results also show users’ preferences for different types of public transport.The study’s main contribution is that it shows to what extent the innovation and sustainability policies applied in the public transport service are valued and motivate citizens to use the service. The political and management decisions may be disconnected from the reality perceived by users. These decisions may be more linked to regulatory pressures and involve a high implementation cost, so it is necessary to consider the valuation of users’ service so that the benefit or social return of these investments is high, encouraging the use of the service.
PurposeAt the European level, on January 1st 2018, the accounting standard IFRS 9, on the principles for the accounting information of financial instruments entered into force. The objective of this research paper is to analyse the impact of the first application of IFRS 9 on the credit institutions listed in Spain, specifically, its effects on their financial statements and the corresponding audit reports.Design/methodology/approachIn order to achieve research purpose, a descriptive analysis of the analysed entities has been carried out, through the financial and economic indicators, and through the review of the corresponding audit reports.FindingsThe results show that the application of IFRS 9 had a significant effect (both positive and negative) on the results of the subject companies. Based on the audit reports, the application of this new standard increased the degree of complexity and that of accounting estimates in the financial statements.Originality/valueThis research is an important contribution to the literature on this topic because it analyses the impact of IFRS 9 under the main points of view that allow for a more complete understanding of the standard thus addressing the regulatory accounting standpoint, the economic–financial impact and the consequences on the implementation process.
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