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All around the world, new companies are creating and joining a new economic model. The activity of these companies is based on their platforms. Through these, the potential customers and sellers are connected. This model is called « sharing economy ». The sharing is not a new idea, but sell through the disposal technology widens the scale. This model does not change what we consume, but the way we consume (Petit, 2016). The studies show that this phenomenon will take more and more scale in the coming years.

In the light of this phenomenon dimension, it pushes aside the traditional companies. Indeed, it leaves nobody indifferent. Generally, the sharing economy companies do not follow the current regulations. It is the case of the company « Uber ». It is a platform which gets in touch people who want a race and people who propose transports. Uber attacks an ancestral sector, which operates with national regulations. The Brussels-Capital Region did not escape this phenomenon. Nowadays, more than 500 vehicles from Uber circulate in the capital streets. This company is, all around the world and including in Brussels, hauled before the court for unfair competition. Uber, which is not respecting the regulations, would allow to propose taxi industry similar services, at unbeatable prices. Monopolizing a part, at least, of the demand, this company arrival would damage the financial health of the sector companies.

With this report, entitled « The impact of the Uber arrival on the profitability of the taxi industry, study of the Brussels-Capital Region », we would like to highlight the reasons of the sharing economy appearance, the stake that it represents for the future, an understanding of the Uber functioning and its implications in the taxi industry. Then, an financial health analysis of the sector will be made trough major actors interviews and taxi industry companies financial statement analysis. The objective of the research is to compare the theoretical and practical results and provide a clarification of the situation of the Belgium market.

Sharing economy, Taxi industry, Uber, Belgium, Brussels, Financial situation, Profitability --- Sciences économiques & de gestion > Comptabilité & audit

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Les locations de logements via la plateforme Airbnb sont de plus en plus fréquent en Belgique, en particulier des "logements entiers". Nous nous interrogeons sur la rentabilité que peut obtenir le propriétaire en utilisant ce type de location, de même sur les facteurs qui peuvent influencer le taux d'occupation, la façon dont les revenus sont imposés, etc. Nous établissons une étude comparative à la location classique de logements qui se rapproche de celle via Airbnb. Rental accommodation via the Airbnb platform is becoming more common in Belgium, especially "whole dwelling". We wonder about the profitability that the owner can obtain by using this type of rental, also about the factors that can influence the occupancy rate, the way income is taxed, and so on. We establish a comparative study to the conventional rental.

Airbnb --- profitability --- factors --- rules --- taxation --- property --- rent --- Airbnb --- rentabilité --- facteurs --- règles --- imposition --- propriété --- location --- Sciences économiques & de gestion > Comptabilité & audit

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This book is the result of a study on demand-led plant variety design for changing markets in Africa, the purpose of which is to identify and share best practices in demand-led plant breeding from private and public sector breeding programmes worldwide. The intended audiences are professionals in plant breeding and related areas, such as seed production, who have interests in developing and disseminating new plant varieties as a way to increase productivity and profitability in crop agriculture, especially in Africa. The volume is also intended for use as a resource book for the education of postgraduate scholars in plant breeding and genetics, and for the continuing professional development of plant breeders. For this purpose, boxes are included in the main sections of each chapter that summarize its educational objectives and present the key messages and questions that are involved; in addition, there is a final box at the end of each chapter that summarizes its overall learning objectives.

profitability --- seeds --- Africa --- cultivars --- public sector --- plant breeding --- genetic improvement --- demand --- breeding programs --- private sector --- productivity --- breeding programmes --- cultivated varieties

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This book is the result of a study on demand-led plant variety design for changing markets in Africa, the purpose of which is to identify and share best practices in demand-led plant breeding from private and public sector breeding programmes worldwide. The intended audiences are professionals in plant breeding and related areas, such as seed production, who have interests in developing and disseminating new plant varieties as a way to increase productivity and profitability in crop agriculture, especially in Africa. The volume is also intended for use as a resource book for the education of postgraduate scholars in plant breeding and genetics, and for the continuing professional development of plant breeders. For this purpose, boxes are included in the main sections of each chapter that summarize its educational objectives and present the key messages and questions that are involved; in addition, there is a final box at the end of each chapter that summarizes its overall learning objectives.

Plant reproduction & propagation --- Entrepreneurship --- Agricultural science --- profitability --- seeds --- Africa --- cultivars --- public sector --- plant breeding --- genetic improvement --- demand --- breeding programs --- private sector --- productivity --- breeding programmes --- cultivated varieties

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The do-it-yourself and building materials sector in Wallonia is divided between small businesses and big stores, which are analysed during this work. Everyone feels involved in this sector because everyone has already been in this kind of shops.
After setting the context by explaining the do-it-yourself and building materials sector in Wallonia and its history, this master thesis tries to clear up the choice of the different ratios and the success and risk factors for small businesses. The different studied brands are the following for big stores : Brico, Hubo, Brico Plan It, Gamma and Arma, BigMat Cataldo, Brico Targez, Moline Habitat, Dartevelle, Garsou et Royal Tapis for small businesses. These theoretical parts show us an increased competition between the different brands and a saturated market. Every business shows us that the competition can not increase in the next years if everyone wants to survive.
Then, the practical part deals with the presentation of the market by summarising all the numerical informations for big stores but also for small businesses. The purpose of this work is to examine the viability of the sector, and particularly the viability of small businesses in front of big stores, by analysing liquidity, profitability and solvency of the different businesses. This is the quantitative analysis of the master thesis and it includes the choice of the period of six years beginning in 2010 until 2015 and the analysis strictly speaking. This analysis allows us to have an overview of the sector which seems to be in a good shape even if few businesses seem to have some small weaknesses.
Thereafter, we determine the success and risk factors for small businesses in front of big stores. A qualitative analysis allows us to validate the theoretical success and risk factors and complete them with the practical aspect of the sector.
To conclude, the quantitative and qualitative analyses give the same results. The small businesses benefit from more success than risk factors. Moreover, the results of the financial analysis of small shops are higher than those from big stores. But it is still difficult to determine the future of the sector because the evolution of the sector is unpredictable.

Do it yourself --- Building materials --- Liquidity --- Profitability --- Solvency --- Success factors --- Risk factors --- Sciences économiques & de gestion > Marketing --- Sciences économiques & de gestion > Finance --- Sciences économiques & de gestion > Production, distribution & gestion de la chaîne logistique