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An Evaluation Of Tax Structure And Practices Of On Board Sales In Brazil, Gregory Altom, Fabio Campos, Haroldo De Lima, Rita Medina, Andrezza Moraes Nov 2017

An Evaluation Of Tax Structure And Practices Of On Board Sales In Brazil, Gregory Altom, Fabio Campos, Haroldo De Lima, Rita Medina, Andrezza Moraes

Graduate Student Works

This study compared the tax costs between on-board sales and airport cafeterias of a mix of twenty-five products composed of beverages, fresh food and snacks in the amount that would be boarded on domestic flights between São Paulo, SP, Rio de Janeiro, RJ and Brasília, DF. The study showed that airlines are paying three times more in taxes than the airport cafeterias. The study suggested that states stop charging taxes for the transfer of unsold products on board, reducing 67% of the fees paid by airlines that practice buy on board (BoB) and guarantee a revenue gain between USD $ …


United States Drone Laws, Jacob Crittenden Oct 2017

United States Drone Laws, Jacob Crittenden

Student Works

The purpose of this Directed Study was to investigate and compile the drone laws that exist within the United States, both on the federal level and for each individual state. The federal laws are directed by the Federal Aviation Administration (FAA) under laws that pertain to “Unmanned Aircraft Systems” (UAS) and are relatively new. Most states have further regulations on UAS that they have passed. Most of these laws are in place to protect public safety and privacy, but some also prohibit certain locations of flight and certain modifications that might be made to the platform. State laws that limit …


Book Review: Absent Aviators: Gender Issues In Aviation, Janet K. Tinoco, Genderie S. Rivera Jan 2017

Book Review: Absent Aviators: Gender Issues In Aviation, Janet K. Tinoco, Genderie S. Rivera

Publications

This document is Dr. Tincoco's review of Absent Aviators: Gender Issues in Aviation edited by Donna Bridges, Jane Neal-Smith, and Albert J. Mills. Ashgate Publishing Limited, Farnham, 2014. 233 pp. $129.95.