121 |
Tax assignment to local governments -The Case for Fiscal Decentralization in PeruHoyos, Andres Lopez January 2004 (has links)
Magister Artium (Development Studies) - MA(DVS) / A country's decentralization process can be one of the pillars of democratic participation, local and regional accountability, sub-national empowerment, and under certain conditions, economic growth. Fiscal decentralization, a sub-division of decentralization, plays an important role in defining the assignment of expenditure and of revenue sources to subnational levels of government. The proper assignment of revenue provides all the different governments of a country with the necessary financial resources to operate efficiently. In this mini-thesis, I analyze the assignment of taxes as revenue sources to local governments, giving special focus to the Peruvian case. It aims at proposing an optimal local taxation system for Peruvian local governments.
|
122 |
Evaluación de la factibilidad estratégica, técnica, económica de la venta, vía internet, de los servicios derivados del transporte interurbano de pasajero terrestreMohaiar Mohaiar, Carlos Fabián January 2013 (has links)
Magíster en Gestión y Dirección de Empresas / El presente proyecto de tesis, tiene la oportunidad de analizar y diseñar una propuesta de valor al cliente que tiene como objetivo evaluar la factibilidad estratégica, técnica y económica para la creación de una oferta de servicios derivados de la venta de pasajes, focalizada en los clientes de viaje interurbano terrestre nacional.
Se pretende, enfocar en un modelo que de soporte a esta propuesta, por lo cual el Modelo de CANVAS será que se utilizará en conjunto con la metodología de revenue managment para entregar oferta servicio adecuada al cliente según sus necesidades de manera dinámica, por lo cual el canal de comunicación como el canal de venta deberá estar directamente relacionado y actualizado según los tiempos o necesidades del cliente.
Es importante que mediante el análisis de los clientes utilizando encuestas o estudios de demanda como unas de las herramientas de análisis, para determinar los servicios ofrecidos como el tamaño y disposición a pagar tendrá el cliente.
A su vez, la alianza estratégica con empresa que presten los servicios que demandan los clientes será un factor de éxito, y por cual esta integración dependerá del nivel de integración informática con se cuenta, como también la gama de oferta de medios de pago que se realizará para los clientes, donde las casas comerciales tienen un segmento socioeconómico similar al de transporte de pasajero terrestre.
Con esto se pretende tener un club de beneficio que entrega descuento como ofertas individuales o complementarias (paquete de oferta) de servicios con valores que los clientes estén dispuesto a cancelar para la fecha deseada.
|
123 |
The value added tax system: A case study of Rwanda.Ntibanyurwa, Agnes January 2001 (has links)
Magister Artium (Development Studies) - MA(DVS) / Internationally, the Value Added Tax system is recognised as an appropriate tax system
for countries like Rwanda,' w-h--o- ·n·-e-e--d-· s_ t_o i_n_cr ease the revenue tential of the tax system. . , _ ___ ,, _____.. .. --:.__.....---
_ _ Although_YAI.J~ considered to be a good tax SY.S.!~m .. itsmo~t_c9~_mon feature is that it
..... ... .... ~. . . .. .. . . , ·· ~ ... . . ·· --· --· . ···· ~·. ·~ .... ..... _ _ ,.._.,. ,_ ;>...,..., ............ _.~ ·
is regressive with respect to income fair. Despite this sho~~oll:1:~~~h-.Y.beI._
is considered to be a much
. ··· .
other consumption taxes.
|
124 |
The impact of education on an entrepreneur’s environmental scanning activities in growing their businessDube, Siziwe 05 April 2011 (has links)
This research project investigated the impact of education on an entrepreneur’s opportunity and threat identification skills through the environmental scanning activities and modes that the entrepreneur adopted. The aim of the research was to identify the types and levels of education which entrepreneurs should have in order that they can scan their environments effectively and achieve high growth rates. South Africa, like other developing countries, has a dire need to address poverty. Entrepreneurship is seen as a vehicle for poverty alleviation and socio-economic empowerment (Schlemer & Hudson, 2004) and a means of enhancing South Africa’s global competitiveness (Rogerson, 2004). The research was conducted with a view that it would contribute to the lessons of how to achieve entrepreneurial success. The study was conducted using quantitative research methodology. The target population was entrepreneurs in South Africa, within the Information Technology, Construction and Advertising industries. The study found that entrepreneurs with a secondary education scanned less effectively than entrepreneurs with tertiary qualifications. This finding is synonymous with low income countries where there is pressure to develop businesses. The research also found that entrepreneurs with a science background scanned the environment more than entrepreneurs with other qualifications and achieved higher revenue growth levels than other entrepreneurs. Copyright / Dissertation (MBA)--University of Pretoria, 2010. / Gordon Institute of Business Science (GIBS) / unrestricted
|
125 |
The Booking Window Evolution and its Impact on Hotel Revenue Management ForecastingWebb, Timothy Dayton 05 January 2018 (has links)
Travel booking behavior has changed substantially over the past two decades. The emergence of new technology and online intermediaries has provided travelers with the flexibility to book up until the date of stay. This has created a fast-paced, dynamic booking environment that disrupts traditional revenue management strategies focused on pricing and allocating rooms based on the time of purchase. The study explores the joint effects of technology and the economy on booking window lead times. It also evaluates a range of forecasting techniques and the importance of utilizing the booking curve for forecasting in dynamic booking environments. / PHD
|
126 |
Revenue Trends and Sources of Revenue in the Public Schools of UtahRaymond, G. Frank 01 May 1952 (has links)
During the fast few years revenue for the support and maintenance of public schools in Utah has become a subject of increasing concern and discussion. Considerable effort has been made on the state level in an attempt to equalize the financial programs among the school districts in the state. Much of this effort has placed its emphasis upon property tax as the major source of school revenue, both on the local level and the state level. Inflationary trends in the national economy have added to the aggravation of this problem. It has become increasingly necessary to seek additional revenue in order to operate the public schools at a satisfactory level. This load has mainly been carried by the property tax.
|
127 |
Effect of Late Season Precipitation on Cotton Yield DistributionsAmonoo, Sandra E (Sandra Esi) 17 August 2013 (has links)
Understanding the impact of late season precipitation on the distribution of cotton yields provides insight into managing yield risks. This research combines Linear Moment Models with historical weather data to assess the impact of late season precipitation extremes on cotton production and revenue. The empirical analysis suggests that late season drought reduces both mean yield and variance. The shift in variance is coupled with an exchange of upside risk for downside risk implying that the variance reduction alone masks an important effect on producer’s risk. Revenue impacts suggest high revenue for irrigated acreage as compared to dryland acreage, and the late season drought impact on revenue shows that the use of irrigation causes increases in revenue as compared to dryland acreage.
|
128 |
THE IMPACE OF ASC 606 AND FIRM CHARACTERISTICS ON REVENUE MANIPULATIONBenjamin G Hubbard (15204121) 11 April 2023 (has links)
<p> </p>
<p>The implementation of ASC 606 significantly changed revenue recognition practices for many firms in the capital market by increasing the level of discretion required to record revenue amounts. I examine the impact of this increase in discretion on revenue manipulation around external targets. I find that firms near analyst revenue targets have increased levels of discretionary revenues under ASC 606 relative to their peers, indicating increased revenue manipulation. Further analysis reveals that these increased levels of discretionary revenues are concentrated in firms characterized as having increased opportunity or incentive to use ASC 606 opportunistically to manipulate revenues upwards. Specifically, firms with more complex revenue operations and firms in earlier life cycles are associated with increased discretionary revenues under ASC 606. I also provide preliminary evidence of revenue manipulation varying systematically with industry characteristics. This paper is one of the first to provide evidence of capital market consequences stemming from ASC 606, while also highlighting the impact of firm characteristics on the choice to manage revenues.</p>
|
129 |
A comparative cross-sectional analysis of the fiscal effects of revenue sharing /Crippen, Danny Lee January 1981 (has links)
No description available.
|
130 |
Revenue Risk Management for P3 Highway Projects: Implementation of Revenue Guarantees in the U.S. MarketShan, Liang 24 June 2010 (has links)
The Public-Private Partnership (P3 or PPP) model has been proposed as an alternative delivery system to address funding shortage problems associated with large-scale projects. Appropriately allocating and managing risks among project participants is critically important for a P3 project's success. This thesis focuses on one of the tools to manage revenue risk, the revenue guarantee, where a guarantor compensates a concessionaire with a predetermined amount of revenue in the event of a revenue shortfall. It is a form of real option—specifically a put option if a premium is paid for the downside protection or a collar option if potential upside revenue is traded for the protection.
Previous research has explored the purpose and valuation of revenue guarantee options. This study focuses on the feasibility of utilizing a guarantee in US P3 highway projects through preparatory study and field investigation. In the preparatory phase, the work examines existing revenue risk management methods and how revenue guarantee options supplement them while also proposing an implementation framework. Additionally, it discusses a new option type,a collar option, including its concept, benefits, applicability, and valuation. In the field investigation phase, the preparatory work is synthesized into interview protocols that are used to seek market perspectives on revenue risks and revenue guarantee feasibility. Twenty people representing government officials, concessionaires, financial advisors and lending institutions were interviewed.
The interview results indicated that a revenue guarantee shows promise as a viable tool, and the government should be willing to provide one. The decision to utilize a revenue guarantee depends on funding method selection, a public agency's institutional capacity, and the effectiveness of alternative risk mitigation approaches. Suggestions for implementation, such as applicable projects and a guarantee triggering criterion, are also provided. / Ph. D.
|
Page generated in 0.05 seconds