Collection Policy Research Articles

Optimization of Vehicles Routing Problem using GA For AL-Rasheed municipality, Baghdad, Iraq

There are several problems with waste collection, transportation, processing, and disposal, particularly in major cities. The frequency of garbage collection is an important concern for municipal control. If waste is not disposed of properly, environmental problems such as air pollution and groundwater contamination may occur. This problem raises the alarm for the need for specialized solutions for averting potential calamities that might occur throughout the world. Before deploying to actual situations, computer modeling and planning of waste collection are frequently performed to minimize the negative impact solid waste can have on the environment. As a result, choosing the optimal waste collection policy has a large effect on cost savings. The current study's objective is to apply a genetic algorithm to reach the goals, illustrating the process of selecting the optimal route for the vehicle with the lowest time and greatest weight among several paths. The other goal is to create a schedule for the vehicles in order to decrease them. The schedule will minimize vehicle-related costs such as maintenance, gasoline, work staff salaries, and other vehicle-related costs. In the current study, the MATLAB application R2020a is used to apply reliable data of 10 vehicles from the AL-Rasheed Municipality waste collection vehicles after processing it to be acceptable with the GA. After optimizing the time for routes and weights of lifted trash, the majority of the results improved dramatically. The results reveal that the top five vehicles (8, 6, 7, 1, 4) have a great percentage improvement in the number of collection points (133.3%, 100%, 100%, 66.7%, and 50%), respectively.

Holding it together: an exploratory study on the social structures of digital collection management

PurposeThe academic library’s physical capacity and its service obligations to local users structured the traditional print collection. Largely freed of these constraints, the digital collection manager enjoys unprecedented freedoms but now contends with a collection susceptible to resource sprawl and scope ambiguity. This exploratory study aims to consider the possibility that intra-field social processes help to structure and routinize digital collection practice.Design/methodology/approachLacking the constraints to which print collections are subject, electronic resource and digital library collections are more likely to reflect idiosyncratic institutional interests and therefore, to demonstrate significant variation. Evidence of homogeneity may suggest the influence of heretofore underexplored social structures. To determine the extent of such homogeneity, the author performed exploratory/descriptive content analyses on ten electronic resource collection development policies and six digital library collection development policies.FindingsThe data reveal among both the electronic resource and digital library collection policies significant uniformity. Content analyses demonstrate consistent themes (e.g. media, audience, selection priorities, etc.) and rhetoric. These findings lend support to the study’s central hypothesis regarding latent social structures. Analyses also reveal a set of unanticipated constraints unique to digital collection management.Originality/valueDespite the breadth and maturity of literature addressing the Digital Turn in academic librarianship, relatively little attention has been paid to the social dimensions of collection management. This work represents an important corrective and suggests new theoretical approaches to the study of digital collection practice.

Implementation of the Electronic System for Collection of Value-Added Tax on Trade: Appointing Foreign and Local Companies as Collectors

The large number of offers of services and goods in utilizing digitalization is the background for the PMSE VAT policy in increasing state income broadly and evenly. PSME's VAT policy is also faced with the challenge of creating equality in terms of paying state contributions between traditional businessmen and economic activities that use the internet or among domestic businesses. Selection Appointment of entrepreneurs to collect electronic trade with PKP who have not been appointed as collectors creates inequality in terms of paying taxes and reporting SPT where every company appointed as PMSE collector is required to report reporting in accordance with rules and policies. This study aims to determine the PMSE VAT collection policy through the appointment of local digital companies that have and have not been appointed as PMSE VAT collectors in paying attention to the principles of a good taxation system and knowing the level playing field of local companies that have and have not been appoint PMSE VAT collector based on the theory of fairness. The type of assessment in this thesis uses qualitative methods with literature studies and interviews. Informants in this study were staff of the fiscal policy agency, staff of the directorate general of taxation, lecturers and tax consultants. The conclusions obtained explain that the policy in collecting electronic sales tax to pay attention to the principles of a good taxation system has not been properly fulfilled.

Etnograafiapärandi määratlemisest ja kogumisest Eesti muuseumides

This article examines how Estonian museums understand ethnographic heritage. More specifically, it is an attempt to answer the questions of how the concept of ethnographic heritage is made visible through museums’ various practices. An analysis of what criteria museums use when assigning objects to ethnographic collections is submitted as well as a description of what dilemmas they face when making a choice, and how these dilemmas are resolved in practice. It was demonstrated that assigning objects to ethnographic collections has been and continues to be a cognitive and subjective activity. What has served as the main ethnographic criteria is the object’s social origin (a farm environment, which is contrasted with the urban and manor milieu) and the method of production — manual production and the use of traditional work methods, which is contrasted with factory production and store-bought goods. Museums that focus on the way of life of an ethnic or social group rely on their own set of defining principles, as do those whose permanent in situ exposition dictates the ethnographic content in a more classical sense (farm and open-air museums). At the same time, the simultaneous use of disparate criteria has led to different results in practice. The effort to define ethnographic heritage as dating from the first quarter or first half of the 20th century has resulted in a "special treatment" of newer hand-made objects in museums with ethnographic collections. This mainly affects the placement of contemporary textile handicrafts in an ethnographic collection. Faced with the build-up of problematic choices, some museums have "frozen" their ethnographic collections, while others have adopted a dual attitude to previously set temporal and other criteria of ethnographicity. When assembling and organizing collections, museums are looking for ways to bypass the narrow boundaries previously set for ethnographic heritage and are attempting to view everyday culture as a whole. One such practice is the formation of a separate textile collection. Thus, ethnographic heritage (ethnographic object) is a changeable construction not only from the perspective of modern ethnological science, but also from the perspective of museum practice. Explicit collecting principles have an impact on the museums’ collection practices, or more generally, what kind of heritage is being created for the future. At the same time, less formal trends, such as the difficulty of collecting objects from recent history, or the special importance of stories in assessing the value of an object, or the lack of specialists working with collections and poor storage conditions are all important factors in the creation of future heritage. The subject of auxiliary collections and replicas is also of much greater significance in the practice of museum work than it appears from the formulated collection policy.

Increasing access to ephemeral prints: How to construct and analyze a dataset from the Golden Age of literature in nineteenth‐century Denmark

Abstract“Archives” and “distant reading” have become common concepts in literary criticism following the mass digitization of books and newspapers. Though these two sources provide gigantic amounts of data available in digitized collections and catalogues, they rarely encompass all printed texts preserved from any given period. A third type is mostly left out: ephemeral prints. This poses a problem for literary bibliographies. The major Danish collection holds 6 kilometers of rarely registered prints. The article shows how to catalogue and then analyze metadata from 825 printed songs circulating in what was then a major venue in the Danish public sphere: the Royal Copenhagen Shooting Association. Following Katherine Bode's proposals for writing data‐rich literary history, I first sum up collection policies in Scandinavian national libraries. The following questions are then examined: How did ephemera circulate inside the association and in the broader public? Which agents were involved in song‐production? How many of these occasional songs entered the authoritative Collected Works on which scholars often rely—and in which forms? Might political contexts explain fluctuations in the number of songs printed and the choice of foreign melodies? In most cases, the overview gained by quantitative analysis facilitates the subsequent closer, qualitative analysis.

CRITICAL STUDY ON POLICY IMPLEMENTATION OF WITHDRAWAL OF PROVINCIAL ROAD RETRIBUTIONS BY THE GOVERNMENT OF TAMANSARI VILLAGE BASED ON GOVERNMENT REGULATION 97/2012

Background: The road to Ijen Geopark is a provincial road that connects Banyuwangi Regency and Bondowoso Regency. The activity of collecting fees by the Tamansari Village Government for road users to Ijen Geopark which is intended to increase development in Tamansari Village has become a polemic in itself. The road to Ijen Geopark has 1 lane which has 2 lanes. Government Regulation 97/2012 explains that the road levy is for roads that have 2 lanes, each lane having at least 2 lanes. Objectives: To describe, analyze, and interpret the implementation of Tamansari Village Government policies in withdrawing provincial road fees for road users to Ijen Geopark based on Government Regulation 97/2012. Method: Using qualitative principles according to constructive and participatory models. Primary data from interviews, and secondary data from the results of literature studies and various regulations relevant to the substance of the research. Result: The fee collection program can be justified if it does not violate existing regulations and is properly beneficial for development and society. Conclusion: The wrong levy collection policy causes community dissatisfaction, causes people to have no sympathy for the government, and reduces the utilization of infrastructure provided by the government.

Cuentas por cobrar y su incidencia en el rendimiento sobre la inversión en la empresa en una MYPE peruana

Accounts receivable are essential in the return on investment in a company, in this sense the present has as a general objective to determine the influence of accounts receivable on the return on investment, in the company Rotemar EIRL, periods 2019-2021 In this sense, the research awaits a quantitative approach methodology, of a causal or explanatory type, its design is non-experimental and cross-sectional, the financial information of the company was used, from the years 2019-2021. Coming to conclude that accounts receivable (Credit Policies, Collection Policy), has a positive and significant influence on the return on investment, by 54.4%, so it is determined that in the company the accounts receivable is important and their recovery is important because in this way there will be a good return on the investment made.

Analisis SWOT Terhadap Kebijakan Pajak Digital di Indonesia

This study aims to analyze the potential success of digital transaction tax collection policies. The method used is a descriptive research that has a qualitative approach (data comes from literature). Data analysis using the SWOT method (Strength, Weakness, Opportunities, Threats). The results of the research based on the calculations of the IFAS and EFAS matrices as well as cartesius diagram images, it can be analyzed that the strategy used by the Government is a survival strategy (WO/Weakness Opportunity Strategy) in supporting the success of digital taxation policies in Indonesia. WO strategy is an analysis with a strategy of managing or managing available opportunities to minimize or eliminate existing weaknesses or limitations. The government's WO strategy is that DGT's access to data search for foreign business actors is hampered and it is difficult to track foreign business actor's tax compliance. By maximizing international information exchange facilities, this obstacle can be overcome. Weak monitoring and law enforcement for non-compliance with VAT collectors, the government can learn from international agreement forums organized by OECD and G-20 countries and the exchange of international information.

Credit Risk Analysis and Microfinance Loan Quality in Rwanda: A Case Study of Cooperative COPEDU Ltd

The key objective of Microfinance Institutions (MFIs), like any other business organization is to maximize profits. However, the increased rates of non-performing loans (NPLs) hinder microfinance institutions from achieving their main objective. This study aimed to examine the effect of credit risk analysis on the quality loan portfolio of Microfinance Institutions in Rwanda. The credit risk analysis was measured using collection policy, loan policy and client credit appraisal. On the other hand, the loan quality portfolio was measured by Non-performing Assets (NPAs). A descriptive research design was used to describe the relationship between the study variables. A total of 30 respondents consisting of managers and credit officers were purposively selected. Data was collected from primary and secondary sources using questionnaires and financial reports. Data was analyzed by using both descriptive and inferential statistics. The results from the survey indicated that all aspects of credit risk management have got an effect on the quality loan portfolio, as evidenced by an R-square of 34.8% and a P-value of 0.01. Findings further revealed that poorly formulated Credit policy and lack of monitoring of loans through inadequate loan appraisal and loan collection procedures were identified as the main causes of Non-Performing Loans (NPLs), at 43.3%; 66.7%; 53.3%, respectively, further evidenced by the P-values of 0.01,0.012 and 0.000. The researchers further found that management decisions, conditions, and procedures have the greatest effect on non-performing loans at M=4.30; SD .887; and M=4.23; SD= .679, respectively. To address the danger of non-performing loans in the MFIs, the following measures were recommended to the management of COPEDU LTD. Effective monitoring of loans, credit training programs, tight security requirements and seeking the services of credit reference bureau and committed debt collectors.

Methods of Primary Clinical Prevention of Dental Caries in the Adult Patient: An Integrative Review.

Preventive approaches to oral health diseases, mainly dental caries, require individual and collective policies. Thus, this review was conducted to identify the primary prevention methods of dental caries in adults to improve oral health at the clinical and community levels. This review followed the PICO strategy with the research question: "What are the methods of primary prevention of dental caries, in adults, for improving and maintaining oral health integrating clinical and community-based strategies?" Electronic screening was carried out by two independent reviewers in five databases (MedLine/PubMed, SciELO, Web of Science, Cochrane Library, and LILACS) to find relevant publications between 2015-2022. We applied eligibility criteria for selection of the articles. The following MeSH terms were used: "Primary Prevention"; "Adult"; "Oral Health"; "Dental Caries"; "Fluorides, Topical"; "Fluoride Varnishes"; "Pit and Fissure Sealants"; "Preventive Dentistry". Although the term "Prevention strategy" is not a MeSH descriptor, several correlated terms appeared and were used in the search engines: "Preventative Care", "Disease Prevention, Primary", and "Prevention, Primary". The tool provided by the JBI organization (Joanna Briggs Institute) was used to assess the quality of the included studies. Nine studies were included. Overall, it was found that the main primary prevention methods applied in dentistry in adults are the application of pit and fissure sealants, topical application of fluoride performed in the dental clinic, use of fluoridated toothpaste, mouthwash with chlorhexidine at home, use of xylitol, the recommendation for regular appointments with the dentist, and the need to inform patients about the saliva buffer capacity and adoption of a non-cariogenic diet. For that purpose, preventive policies should be taken to prevent dental caries. These include three major challenges: providing the adult population with more knowledge regarding their oral health, empowering patients through adopting healthy lifestyles, and developing new preventive strategies and awareness campaigns aimed at the adult population to promote proper oral health habits. A small number of studies were found whose participants were adult patients. There was some consistency regarding primary prevention methods in our studies. However, good quality randomized control studies are still required to define the best intervention strategies for adult caries prevention.

Implementation of the Customs Collection Policy Rights to Land and Building in North Toraja Regency

This study used descriptive qualitative method. The data collection techniques used were interviews, observation, and document review. Data analysis techniques are used starting from the data collection stage, data reduction, data display, data verification, until the conclusion stage. The results showed that the communication aspect was running quite well. In the aspect of resources, it is good enough because of adequate staff, both in quality and quantity. In the disposition aspect, employee placement is quite effective with the existing structure. In the aspect of bureaucratic structure, it has not been going well. Even though there is a Standard Operating Procedure that is used as a reference in carrying out the work, the stages are too long. Thus, it can be suggested that in the communication aspect, the Regional Revenue Agency conducts outreach directly to the community by coordinating with the sub-district and lurah / head of lembang to present the community as participants. On the resource aspect, it is necessary to improve the capacity of employees through technical guidance activities related to services. In the disposition aspect, there is a need for consistency from the leadership and employees in their duties and responsibilities because of the high incentives provided. In the aspect of bureaucratic structure, it is necessary to simplify standard operating procedures so that they are easy to run. Furthermore, it requires commitment and consistency from employees in order to properly implement these standard operating procedures.

Debt Management Practices and Financial Performance of Sugar Processing Companies in Kenya (Case Study of Western Region)

The study sought to determine the effect of debt management practices (client appraisal, credit risk, collection policy, and credit terms) on financial performance of sugar processing companies in Western Region, Kenya. The general objective of this study was to establish how debt management practices affects financial performance of sugar Processing companies. Specifically, the study sought to establish the effect of credit terms on financial performance of sugar processing companies; to determine the effect of client appraisal on financial performance; to evaluate the effect of credit risk control measures on financial performance; to evaluate the effect of credit collection policies on financial performance of sugar processing companies in Kenya. The study was based on the following theories: The 5 C’s Model of Client Appraisal, Theory of the Pecking Order theory and liquidity practice Theory. A descriptive survey design was adopted for the study; the target population will comprise of all managers of the 4 sugar companies in Western Kenya. Data collected through a structured questionnaire. Cronbach (Alpha – α) model used to test the internal consistency while validity ensured by incorporating suggestions from supervisors and expert. Both descriptive and inferential statistics used to analyze the data. Data presentation was done by the use of charts and tables for ease of understanding and interpretation. Keywords: Debt Management Practices, Financial Performance, Client Appraisal, Credit Risk Control

Exploiting Action Impact Regularity and Exogenous State Variables for Offline Reinforcement Learning

Offline reinforcement learning—learning a policy from a batch of data—is known to be hard for general MDPs. These results motivate the need to look at specific classes of MDPs where offline reinforcement learning might be feasible. In this work, we explore a restricted class of MDPs to obtain guarantees for offline reinforcement learning. The key property, which we call Action Impact Regularity (AIR), is that actions primarily impact a part of the state (an endogenous component) and have limited impact on the remaining part of the state (an exogenous component). AIR is a strong assumption, but it nonetheless holds in a number of real-world domains including financial markets. We discuss algorithms that exploit the AIR property, and provide a theoretical analysis for an algorithm based on Fitted-Q Iteration. Finally, we demonstrate that the algorithm outperforms existing offline reinforcement learning algorithms across different data collection policies in simulated and real world environments where the regularity holds.

Policy Analysis of Collection of Land and Building Tax in Pematang Serai Village, Langkat Regency

This study raises the phenomenon of the policy of collecting Rural Land and Building Tax in Pematang Serai Village, Langkat Regency. The reason for this research was carried out because of the facts and data which show that in 2018-2021 tax realization for Pematang Serai Village has not reached the target every year. Some of the things that become a problem in this study are the many phenomena of tax objects that are not in accordance with the number of taxpayers that must be paid by the community, low public awareness, ineffective mechanisms, and limited payment media in Pematang Serai Village. Researchers view and analyze the development of PBB collection in Pematang Serai Village comprehensively so that they can provide constructive suggestions. In this study, researchers used implementation theory by applying the George C Edward III implementation model. This theory uses 4 indicators, namely: communication, disposition, resources, and bureaucratic structure. This study uses qualitative research methods with data collection techniques through observation, interviews, and documentation. Meanwhile, data analysis techniques used data reduction, data presentation, and drawing conclusions. The research results show that the implementation of the PBB collection policy in Pematang Serai Village, Langkat Regency is still not optimal, so it is recommended that the government pay attention to the land and building tax management policy that has been implemented so far so that it will be able to increase land and building tax revenue. It is also recommended through research results that in order to increase the effectiveness of Land and Building Tax revenue, the government should improve office facilities and infrastructure to support work activities, in addition to providing guidance to collectors and imposing sanctions on taxpayers regarding the importance of Land and Building Tax, because with the Land and Building Tax it will be used to finance regional development.

Effect of Credit Management on Financial Performance of Commercial Banks in Eldoret, Kenya

Purpose: The main aim of the current study was to find out the effect of credit management on financial performance of commercial banks in Eldoret, Kenya. The study specifically focused on finding out the effects of credit terms, credit standards and collection policy on financial performance of commercial banks operating in Eldoret. The study was guided by both Asymmetric Information Theory, Credit Scoring Theory and Theory of Performance.
 Methodology: A descriptive survey design was employed in the study with the target population comprising of 30 licensed commercial banks operating in Eldoret. The unit of observation comprised all branch managers and credit officers from each commercial bank making a total of 177 respondents. A census approach was employed where all the units of observation were included in the study. Both primary and secondary data was utilized in the study where questionnaires collected primary data whereas a secondary data collection sheet was utilized to gather secondary data from printed sources. The data collected was analyzed through both descriptive and inferential statistics. In the study, the descriptive statistics comprised of means, average and standard deviation whereas the inferential statistics comprised of regression correlation analysis. Both MS Excel and SPSS Software v25 was utilized to generate the statistics. The results of the study were presented in form of tables and figures.
 Findings: The study established that credit terms, credit standards and collection policy affects financial performance of commercial banks in Eldoret to a positive and significant level. This depicted by beta values of 0.336, 0.404 and 0.304 and significance values of 0.000, 0.000 and 0.003 respectively.
 Unique contribution to theory, practice and policy: The results have the implications that the levels of financial performance of the commercial banks increases with the respective beta values following a unit increase in any of the independent variables. The study provided recommendations to the management of commercial banks operating in Eldoret to enhance the levels of practices surrounding credit terms, credit standards and collection policy since the practices translates into improved financial performance.

Model Policy On Collection Of Land And Building Tax In Pematang Serai Village, Langkat Regency

This study raises the phenomenon of the policy of collecting Rural Land and Building Tax in Pematang Serai Village, Langkat Regency. The reason for this research was carried out because of the facts and data which show that in 2018-2021 tax realization for Pematang Serai Village has not reached the target every year. Some of the things that become a problem in this study are the many phenomena of tax objects that are not in accordance with the number of taxpayers that must be paid by the community, low public awareness, ineffective mechanisms, and limited payment media in Pematang Serai Village. Researchers view and analyze the development of PBB collection in Pematang Serai Village comprehensively so that they can provide constructive suggestions. In this study, researchers used implementation theory by applying the George C Edward III implementation model. This theory uses 4 indicators, namely: communication, disposition, resources, and bureaucratic structure. This study uses qualitative research methods with data collection techniques through observation, interviews, and documentation. Meanwhile, data analysis techniques used data reduction, data presentation, and drawing conclusions. The research results show that the implementation of the PBB collection policy in Pematang Serai Village, Langkat Regency is still not optimal, so it is recommended that the government pay attention to the land and building tax management policy that has been implemented so far so that it will be able to increase land and building tax revenue. It is also recommended through research results that in order to increase the effectiveness of Land and Building Tax revenue, the government should improve office facilities and infrastructure to support work activities, in addition to providing guidance to collectors and imposing sanctions on taxpayers regarding the importance of Land and Building Tax, because with the Land and Building Tax it will be used to finance regional development.

Analysis of Credit Management Techniques on the Financial Performance of Logistics Firms in Mombasa County Kenya

Financial performance depicts survival rate of any business enterprise. This rate for most firms internationally have been at a declining rate of 70% and 80% mostly in the sub- Saharan Africa. The Logistic firms in Kenya Mombasa County have been striving to survive reasons among other factors the deteriorating credit management techniques. The adverse performance is evidenced by the collapse and the closure of a number of logistics firms. The purpose of this research was to analyze the various credit management techniques and their influence on financial performance of logistics companies in Mombasa County. The specific objectives of the study were to analyze effect of appraisal process, credit risk control, collection policy and terms of credit on financial performance. The study was based on the following theories Agency Theory, Credit Risk Theory, Tax Theory of Credit, Portfolio Theory and Asymmetric information Theory to ascertain if their presumptions explains best the relationship between credit management techniques on financial performance of logistic firms. The study applied a descriptive research design and will target a population of 248 employees of logistics firms in Mombasa County registered under KIFWA and the sample size of 160 obtained through stratified sampling. The collection of data was done through primary data collection methods. Primary data was amassed through the administration of questionnaires to senior managers and officers in the finance department. Analysis of data was done through Statistical Packages for Social science (SPSS) representing descriptive statistics such as percentages, measures of central tendencies, variation measures and frequencies distribution. The interpretation was based on descriptive statistics and the measures of dispersion as well as inferential statistics were used Pilot test was carried out to ensure the accuracy and validity of the research tools Multi linear regression model was used to analyze effect of credit management techniques on financial performance. The research sought to analyze whether client appraisal process credit risk control collection policy and terms of credit has significant effects on financial performance of logistics firms in Mombasa County. The study further sought recommendation on how a robust credit control mechanism sound credit policies acceptable terms of credit and proper client appraisal process can be applied in credit management to enhance financial performance of logistics firms in Mombasa County. The beneficiaries of the study were the Logistics firms’ managers, Policy makers financial managers scholars and academicians.

‘You’re walking on eggshells’: exploring subjective experiences of workplace tracking

ABSTRACT Technology-driven workplace tracking is becoming increasingly widespread and normalized. However, experiences of the tracking practices and their impact on individual employees and employers are not fully understood. Eleven qualitative interviews investigated employees’ and employers’ subjective and affective perceptions and experiences of workplace tracking, finding that employees were ambivalent about being tracked, their divergent feelings affecting their actions and experiences, while employers emphasized the benefits, concerns and rationales of the practice. This research highlights the affective side of the tracking practice by revealing how employee and employer experiences and perceptions of workplace tracking are embodied in divergent ways, with meanings ascribed to technologies culturally situated, mediated by context, positionality and use. Recommendations are proposed for further research as well as a collective policy framework governing workplace tracking to address current tensions within a fairer organizational culture.

Restaurant Tax Collection Policy in Support of Increasing Regional Income in Gorontalo Regency

This study aims to analyze the policy of collecting restaurant taxes to increase local revenue (PAD) in Gorontalo Regency. This study uses a qualitative descriptive method with primary and secondary data types. The focus of this research is optimizing government policies for collecting restaurant taxes in Gorontalo District. The results of the study show that government policies for collecting restaurant taxes are generally good but not yet effective in increasing local revenue (PAD). This can be seen from the indicators: achieving goals, integration, and adaptation used in capturing data in instruments to achieve maximum goals have not optimally contributed to local tax revenues, especially in the last two years. At the integration stage, in this case, the methods and approaches used during the socialization process have not yielded optimal results, which is evident in the lack of awareness among taxpayers about paying restaurant taxes. Meanwhile, for adaptation, especially the infrastructure or electronic transaction tools used to control and monitor the amount of tax revenue, not all of them can operate the equipment. The low level of public awareness of paying restaurant taxes can be seen from the fact that there are still some people who do not understand the benefits of restaurant taxes as a source of local revenue for Gorontalo Regency.

Credit Management Practices and Loan Default in Deposit Money Banks (DMBs) in Osun State, Nigeria

Background: Loan default has been shown in existing literature to have a negative impact on banks as it reduces the performance of banks and may lead to total collapse of these institutions. The high rate of default associated with loans in Nigerian banks is indicative of existing poor credit management practices by the banks.
 Aim: As such, this study examined the effect of credit management practices on loan default in deposit money banks in Osun State.
 Methods: The study employed the survey research design, using a well-structured questionnaire to collect responses of one hundred and twenty (120) officers and managers from two hundred and fifty two (252) officers and managers of sixty (60) bank branches in Osun State. Using descriptive and multiple linear regressions, the collated data was presented using tables, while the research hypothesis was tested at the 5% level of significance.
 Findings: The study found that credit management has no significant effect on loan default, with both credit appraisal and credit monitoring exhibiting negative but non-significant effects on loan default, and credit collection policy exhibiting positive and significant effect on loan.
 Conclusion: The study concluded that credit management practices have no significant effect on loan default. In other words, loan default experienced in the banks were not influenced by the loan management practices put in place. While the processes were in existence in the banks under investigation, they have not been able to affect the incidences of loan default.