Customer Revenue Research Articles

CУЧАСНЕ БУДІВНИЦТВО І РЕМОНТ ДОРІГ У ЛЬВІВСЬКІЙ ОБЛАСТІ ЯК ЧИННИК РОЗВИТКУ ТУРИЗМУ

In the process of overcoming the consequences of COVID-19 pandemic in Ukraine and in the whole world, we should expect streaming tourists flow retrieval and for some time more prioritised will be domestic tourism. It will greatly contribute acceleration of tourism restorationand improvement of tourist’s condition and concomitant infrastructure, including highways. This article develops researches about influence of transport infrastructure on tourism development in Ukraine. The subject of a research is Lviv district. It is one of the most attractivedistricts in Ukraine. The purpose of research is to analyse modern construction and reconditio-ning of the highways in Lviv district in context of promising development of tourism in the region. The basis of information for article was statistical materials, «Ukravtodor» data and literary sources. Method of literature, statistical and cartographic analysis was used.From the beginning of 2015, it was found that the amount of construction and reconditioning of the highways for period from 2015 to 2020 has been increased, in general, 685 km of highways were repaired. Because of that transport accessibility to some famous tourists places and resorts such as: Zolochyv, Nemyriv, Skole, Slavsk, Truskavets etc. significantly had been increased. Same improvement we may observe for transport joining Lviv district with others districts of Ukraine such as Zakarpattya (Uzgorod, Mukacheve, mountain and plain resorts), Ivano-Frankivsk (Bukovel resort, Ivano-Frankivsk, Rogatyn, Yaremche), Ternopil district (regional centre), also there is improvement of highways conditions near the board of Republic of Poland. The finances for reconstructions emerged after governments experiment in 2015 of financing transport infrastructure from unscheduled customer revenues, state program «The great reconstruction» in 2020 as well as the credit of Republic of Poland for repair if boarder roads. The main task in 2021 is to start construct northern bypass way around Lviv. All those measures must significantly accelerate first of all domestic tourism in Western Ukraine.Keywords: tourism, resorts, highways reconstruction, region, transport infrastructure, financing, accessibility.

The methods for a complex analysis of regional factors of customs revenue administration

The article proposes the methods for a complex analysis of regional factors affecting completion of planned task for the formation of customs revenues of the federal budget. The basis for the development of the methods was a theoretical analysis of the administration of customs revenues as a purposeful activity. The use of a complex approach to the analysis of efficiency factors for the administration of customs revenues has been proposed. Based on the ratio of regional factors affecting the completion of planned task, a phased scheme for the realization of the proposed methods has been built. Within separate phases the mechanism of the influence of factors on the completion of planned task for the formation of customs revenues is covered. The proposed methodology for a complex analysis of regional factors of efficiency of customs revenue administration can be considered as a tool for substantiating, adjusting and completing planned tasks for the formation of customs revenue, depending on the conditions prevailing in the region of the customs authority.

Applying the LASSO method to predict the impact of tariff reductions on customs revenues in Vietnam

The study assesses the impact of tariff reductions on fluctuations in customs revenues in Vietnam. The collection of research data was based on the official sources, namely the Government’s Web Portal and the World Bank’s website, and took place between 2002 and 2017. This paper uses the LASSO (Least Absolute Shrinkage and Selection Operator) linear regression model to estimate and predict the relationship of data series, thereby drawing a regression equation to consider the impact of various factors on customs revenues. The results have proven that tariff reductions have no negative impact on customs revenues. When tariffs are reduced, import turnover increases, the level of compliance with tax laws by import-export enterprises increases, and smuggling and trade fraud decrease. Based on these conclusions, the paper proposes several policies aimed at ensuring future customs revenues in Vietnam. As follows from the findings provided below, in order to ensure customs revenues, the Vietnamese Government should introduce appropriate policies to improve the efficiency of customs management in Vietnam; envisage accurate planning and reasonable investment for the customs office in terms of facilities and human resources; establish reasonable non-tariff barriers to prevent fraud and abuse causing losses in customs revenues.

Risk Assessment of Business Models driven by Industry 4.0

Industry 4.0 changes business models and in so doing presents new risks that need to be addressed. Research presented in this paper developed a risk assessment for business model digitisation (RADi) matrix which consists of technical, competences, employee and customer consent, data security, and financial risk. The expert evaluation uses the FARE method as a multi-criteria decision support approach. The results determine which parts of a business model driven by the Industry 4.0 are most affected by different risks. The results indicate the greatest impact is on customer channels, key resources, revenue stream, and customer segments, whilst key partners are the least impacted. Our research demonstrates that the RADi model can be used by firms to identify and plan for critical risks as well as to implement the digitisation of business models. Policymakers will find the RADi approach useful to anticipate risks and prioritise public support and regional development.

Trade Liberalization and Customs Revenue in Vietnam

The study assesses the impact of trade liberalization factors on changes in customs revenues in Vietnam. Research data was conducted between 2002 and 2017 on the official website of the Government's Web Portal and The World Bank. This paper uses the vector error correction model to estimate the short-term and long term relationship between data series. The results have proven that tariff reductions have a positive effect on short-term and long-term customs revenues in Vietnam. However, the implementation of other international commitments on trade liberalization has positive short-term and long-term negative impacts on customs revenues in Vietnam. The study's results also show that exchange rate has no effect on changes in customs revenues in the short term but it has a strong impact on increasing customs revenues in the long run. Based on these findings, the article also suggests a number of policies to ensure customs revenues in Vietnam in future. In order to ensure customs revenues, the government of Vietnam should: (1) having some policy to improve the efficiency of customs management in Vietnam; (2) Building appropriate VND exchange rate policy; (3) Establishing reasonable non - tariff barriers to prevent fraud and ovations cause losses in customs revenues.

Civil War, Institutional Change, and the Criminalization of the State: Evidence from Guatemala

The relationship between war and state formation is a central topic in the social sciences. While scholarship on interstate war posits that conflict triggers extractive processes that build the state, research findings on the effects of intrastate war are more mixed, often suggesting that civil war inhibits extraction and induces state decay. This study, however, posits that the negative relationship between civil war and revenue extraction is not underpinned by institutional destruction but by the wartime introduction of undermining rules that structure behavior in ways that subvert taxation. To illustrate this claim, it traces the evolution of undermining rules within the customs administration at the height of the Guatemalan armed conflict. As the perceived escalation of the insurgent threat created institutional ambiguity, newly empowered political-military elites implemented alternative procedures for capturing customs revenues, which systematically undermined the state’s extractive capacity. Comparing this case with one of reinforcing rules that bolster extraction, I posit that the broad or narrow nature of the rule-making coalition explains divergent paths of wartime institutional development. Overall, this study uncovers the inner workings of the counterinsurgent state and illustrates how civil war dynamics induce processes of institutional change that can have long-term effects on state performance.

Vendor Managed Inventory and Strategy

Vendor-managed inventory (VMI) may be perceived as a business agreement between a supplier and a buyer in which the supplier manages the customer's inventory for a fee. The purpose of this paper is to examine potential and current VMI relationships between two large Pittsburgh-based companies, mostly from a global reach perspective. The initial findings of the research show that not implementing a VMI system could potentially hurt these companies, while supporting the basic research proposition that VMI will increase customer satisfaction ratings and revenues for both companies. Within this case study, there are several main questions throughout the paper. These questions are what are the goals in the case study of supply chain management (SCM) in terms of their operations? How will these goals affect the operations? What are the different perspectives from the buyer and supplier? Will the need to implement a global SCM strategy continue to exist, especially under the pressures of Covid-19?

Methodology for future flood assessment in terms of economic damage: Development and application for a case study in Nepal

AbstractTo address the lack of adequate measures for flood risk reduction in Nepal, where recurrent flood‐related hazards have had grave consequences for many people over the past decades, we develop a flood risk assessment model for a study area in the Sindhupalchok District. The model considers direct and indirect damages that are assigned to four asset categories (hydropower plants, roads, houses, and farmlands) and two scenarios (low‐exposure‐low‐flood and high‐exposure‐high‐flood scenarios). Model results indicate the following: (a) the planned expansion of hydropower plants reflected in the high exposure scenario is responsible for a substantial increase of economic damage compared with the low scenario and (b) for both scenarios, flood damage is largely related to road closures, which result in the loss of income for villagers and the loss of customs revenues. As this study aims both to provide methods for the assessment of flood risk and to demonstrate them in a case study, we discuss future work related to model‐based flood risk assessments that are needed towards flood risk reduction in Nepal.

The impact of risk management on revenue protection: an empirical evidence from Jordan customs

PurposeCustoms risk management has been widely recognized as a powerful tool to balance between trade facilitation and revenue maximization. However, most customs administrations worldwide, particularly in developing countries, are suffering from a lack of experience and knowledge to assess their risk management systems for revenue protection (RP). Customs risk management has a very limited legacy in the literature. Academic research is quite scarce and very limited, although its relevance to customs administrations. This paper aims to identify the key risk profiles and indicators that contribute to the protection of customs revenue and investigate the role of these risk profiles and indicators on customs RP using the case of Jordan Customs.Design/methodology/approachThis study adopts a panel data approach by using the case of Jordan Customs. Data were collected from the risk targeting and selectivity system at Jordan Customs for the year 2019, a total of 600 observations.FindingsThe findings show that all risk targeting criteria except random selectivity (RS) and HS code have a significant positive association with RP. The findings also revealed that RS is an effective tool to prevent traders with fraud and offenses history from a prediction of targeting patterns and to assess the traders’ compliance and make sure their declarations are free from fraud or offenses. Moreover, the findings of this study indicate that customs administrations should adopt alternative programs such as authorized economic operator and post clearance audit as an effective means to measure and improve compliance.Research limitations/implicationsThe main contribution of this study lies in proposing a model to assist customs administrations in assessing the performance of risk management systems to protect revenue. This model provides a comprehensive conceptualization and explanations necessary for numerous aspects of risk management projects and it assists to predict the outcomes based on formulated indicators.Practical implicationsThis study provides guidelines for risk analysts on how to identify and assess the key risk profiles and indicators that effect on maximizing the detection of revenue leakage and to obtain interpretable and predictable results. In addition, the findings of this study will assist customs administrations in supporting revenue collection, minimizing uncertainty, allocating resources more effectively to target high-risk consignments, while simplifying the procedures for the safe consignments.Originality/valueThis paper is of significant value because it is one of the preliminary studies that empirically identify the risk indicators/profiles that contribute to the protection of revenue and investigate the predictive power of these risk indicators/profiles as a key predictor to protect customs revenue.

The Erosive Impact of COVID-19 on Customs Revenues in Africa

The Erosive Impact of COVID-19 on Customs Revenues in Africa

Современные инструменты администрирования таможенных доходов как фактор развития внешнеторговой деятельности

Современные инструменты администрирования таможенных доходов как фактор развития внешнеторговой деятельности

Dacsee Company: Expanding into Carpooling in Malaysia

For our research topic of Nusantara project, we chose Malaysian based e-hailing application Dacsee. Currently Dacsee company’s most important revenue source is the taxi service through their mobile application. In this paper, we are suggesting that Dacsee should de-risk their business and expand their business model to ride sharing (ie. carpooling). Furthermore, by expanding their business, Dacsee will get access to different revenue sources, gain economies of scale benefits and leverage first-mover advantage. First, the Dacsee Company is introduced. After that, a critical analysis of the economic feasibility of our idea is analyzed from multiple perspectives. Some of the analysis done are for example Porter Five Forces analysis and VRIO analysis. As a result of our analyses we’ll suggest Dacsee Company to include carpooling to their product catalogue. By aggressive marketing and expanding their services quickly nationwide, they will gain temporary competitive advantage over rival companies. If Dacsee simultaneously utilizes their own cryptocurrency and promotes customer revenue they will be able to create customer lock-in in the market renowned by fierce competition. The purpose of this study was to figure out improved ways for Dacsee to conduct their business in Malaysia.

Value-based contract for smart operation and maintenance service based on equitable entropy

Smart operation and maintenance (O&M) service is the major industrial service in Industry 4.0, but it's not easy for manufacturers to achieve high returns. Regularly manufacturers can't set a higher service price due to customer's perception of the service value; a new revenue model is urgently needed. In this study, we develop a value-based contract for smart O&M service based on equitable entropy. Firstly, we summarise the characteristics of smart O&M service's value creation and acquisition. And the service value is measured under the PaaS model by calculating the maximum revenue gap of the customer in the two cases of customer self-O&M and manufacturer's smart O&M service. Then a revenue-sharing model is built based on equitable entropy which the criterion is the valid data provided by each party. The results show that by signing a value-based contract, the smart O&M service can not only significantly improve the customer's revenue by downtime losses reduction and productivity improvement, but also create higher returns for the manufacturer. In addition, the fairest revenue sharing coefficient and relatively fair interval for revenue sharing decision can be accurately calculated by equitable entropy. These conclusions provide a theoretical basis for the manufacturer to better implement smart O&M service.

Interactive effects of organizational goal orientations on bank-employee’s behavior

PurposeThe purpose of this paper is to test the effects of the service orientation on bank-employee behaviors; to empirically examine the moderating role of the productivity orientation in an effort to explain when and why the simultaneous pursuit of the service orientation and the productivity orientation negatively affect the financial service employee psychological empowerment; and to explore any contextual factors that can suppress or facilitate the bank–employee behaviors.Design/methodology/approachA single cross-sectional descriptive design was used for this study. Purposive sampling was used to identify the respondents who were bank employees in financial-service-sector organizations in South Korea. To analyze the data, a confirmatory-factor analysis (CFA) using LISREL 8.5 was employed. Conditional process modeling was performed to test the moderated mediation and the moderated-mediation hypotheses.FindingsThe results showed a significant relationship between the service orientation and the frontline-employee behaviors, thereby establishing the psychological empowerment as an intervening mechanism. The findings also suggest that the moderating role of the productivity orientation weakened the positive effect of the service orientation on the bank-employee psychological empowerment. This research identifies the positive interactive effect of the customer power upon the psychological empowerment of the employee extra-role behavior. The task interdependence enhanced the link between the psychological empowerment and the employee in-role behavior.Research limitations/implicationsThe specific service sector that was chosen is retail banking. The cross-sectional nature of the data is considered a limitation; furthermore, the self-reported nature of the completed questionnaires might have resulted in the common method bias. Further research should be conducted to collect longitudinal data from other service sectors to verify the hypothesized relationship. Extensions into other sectors that differ in terms of the customer power degree and the task interdependence level could lead to a contingency framework that shows if and how the hypothesized linkages can be changed according to the contextual factors.Practical implicationsFor managers who want or need to pursue the strategic goals of the service orientation and the productivity orientation simultaneously, this study offers useful insights into the management of the strategic dilemmas that stem from service-setting multi-goal pursuits from an employee perspective. Second, the significant positive relationships that were observed between the values of the overt customer power and the extra-role behavior suggest that constraining and influential customer behaviors are likely to produce a structured working environment that encourages the bank-employee extra-role behavior. Third, the results also suggest that the task structure (task interdependence) may influence the employee in-role behavior. Thus, managers should encourage an organizational sense of belonging for their employees and an understanding of the essential nature of the employee work role in terms of a competitive organizational performance.Social implicationsIn banking circumstances, stickiness on product orientation by cutting cost will deteriorate the level of customer service and will then reduce customer revenues. In this case, disgruntled staff and unhappy customers perceive that their interests are being sacrificed in the pursuit of greater productivity. In this situation, revenues may fall faster than the reduction in costs. Thus, it may be proven that the cost of the dual demands from these two orientation types outweigh the benefit. Bank executives may perceive organizational productivity orientation as being an easier and more evident tool to use for reducing cost, especially with the existence of tough competition. Critically, in addition to poor service quality, this study indicates that there is a side effect of productivity orientation practice. Thus, managers should use caution in the concurrent employment of the two types.Originality/valueThis study identified the reason for the negative service outcomes that result from the simultaneous pursuits of the service orientation and the productivity orientation. From an employee perspective, it might be proven that the costs of the dual-service and production-orientation demands may outweigh the benefits. Thus, this proposed research model, in which the frontline autonomy acted as a key mediator and the customer power and the task interdependence were salient moderators, has been shown as crucial in the transmission of the impacts of the service and the quality orientation, and in the blunting of the service-productivity trade-offs that are due to the employee’s perceived multi-goal orientations.

A novel strategy for maximization of plug-In electric vehicle’s storage utilization for grid support with consideration of customer flexibility

The increasing penetration of Plug-In-Electric Vehicles (PEV) in the existing electric distribution network needs strategic scheduling of their charging. On the other side, PEV’s storage can be utilized for grid support through Vehicle-to-Grid (V2G) and Grid-to-Vehicle (G2V) functionalities. In this work, a multi-agent-based PEV control strategy is proposed for load flattening with consideration of voltage regulation and customer revenue. The power system is viewed as a multi-agent-based energy management system (MAEMS) consisting of three layers: Central Agent (CA), Aggregator Agent (AA) and Distributor Agent (DA). This work mainly focuses on only DA level where load flattening using PEV’s storage is the main objective. Zones of energy need for load flattening are identified where charging and discharging of PEVs is required in order to achieve load flattening. In each zone, the total available energy from PEVs is distributed optimally among all the intervals using Water Filling Algorithm (WFA). During Optimal Enrgy Distribution (OED) using WFA, uncertainty of PEV availability for grid support has been taken into account for estimating the available PEVs energy capacity in each zone (charging and discharging). Multi-Objective Genetic Algorithm (MOGA) is used for setting optimal power transaction (OPT) between the grid and PEVs with two objectives: load flattening and voltage regulation. Pareto-front obtained from MOGA is used to decide OPT to achieve flat load profile by ensuring bus voltage limits. Further, an Adaptive Neuro-Fuzzy Inference System (ANFIS) based vehicle prioritization is implemented in order to maximize storage usage and to minimize cost of charging (CoC). The results show the impact of OED and OPT on load flattening and voltage regulation ahave been studied. Different cases are studied in ANFIS prioritization and the resultant effect on total PEV power availability and CoC are also studied.

Load Flattening and Voltage Regulation Using Plug-In Electric Vehicle's Storage Capacity With Vehicle Prioritization Using ANFIS

Plug-in electric vehicle (PEV) storage capacity is limited, and also, it depends on the battery energy level and trip timings. Hence, in order to effectively utilize PEV's storage capacity for grid support, smart charging and discharging control strategies are required. In this work, a new PEV control strategy is developed to achieve flat load profile and voltage regulation using PEV's storage capacity in an active residential distribution network. Both utility and PEV owner benefits (maximization of PEV usage and customer revenue) are given equal importance while scheduling PEVs for grid support. PEV prioritization is accomplished using an adaptive neuro-fuzzy inference system (ANFIS) with five decision variables. It has been assumed that the PEVs are available as per the scheduled timings, and vehicle prioritization may cause marginal shift in pre-scheduled times, but still target system on a chip is always ensured. During utilization of PEVs for load flattening, the voltage regulation at each bus, where PEVs are connected, is achieved by controlling active power transactions between the bus and PEVs. A multi-objective genetic algorithm is used to decide optimal power transaction between the grid and PEVs while maximizing PEV's storage exploitation without violating voltage limits. The proposed ANFIS prioritization (fixed rate) is compared with the variable-power-rate strategy in order to investigate the advantages of the proposed method.

Combating Customs Revenue Fraud in WCO East and Southern African Region: A Mirror Analysis Through the Lens of Malawi

Increasing trade volumes breeds the risk of Customs fraud which challenges Customs administrations to do more with limited resources. Against this backdrop, the study employs mirror analysis in order to identify, classify and approximate Customs revenue fraud in Malawi’s 2015 trade data. The analysis reveals plausible fraud cases in various products and this will inform Customs policies in risk analysis, enforcement and post-clearance audit. To this effect, a fraud control plan which will help in sealing revenue leakages has been suggested. Implications of the study on economic operators and trade facilitation are also addressed.

Integration of Methodologies for the Evaluation of Offer Curves in Energy and Capacity Markets through Energy Efficiency and Demand Response

The objectives of improving the efficiency, and integration, of renewable sources by 2030–2050 are complex in practice and should be linked to an increase of demand-side flexibility. The main challenges to achieving this flexibility are the lack of incentives and an adequate framework. For instance, customers’ revenue is usually low, the volatility of prices is high and there is not any practical feedback to customers from smart meters. The possibility of increasing customer revenue could reduce the uncertainty with respect to economic concerns, improving investments in efficiency, enabling technology and thus, engaging more customers in these policies. This objective could be achieved by the participation of customers in several markets. Moreover, Demand Response and Energy Efficiency can share ICT technologies but this participation needs to perform an aggregation of demand. The idea of this paper is to present some methodologies for facilitating the definition and evaluation of energy versus cost curves; and subsequently to estimate potential revenues due to Demand Response. This can be accomplished by models that estimate: demand and energy aggregation; economic opportunities and benefits; impacts on customer convenience; customer feedback and price analysis. By doing so, we would have comprehensive information that can help customers and aggregators to define energy packages and their monetary value with the objective of fostering their market participation.

PENGARUH PEMBIAYAAN MODAL KERJA TERHADAP PENDAPATAN USAHA NASABAH PADA PT. BANK SYARIAH MANDIRI KANTOR CABANG SIMPANG PATAL PALEMBANG

This study aims to investigate the Working Capital Financing Effect Against Revenue Customer At PT. Bank Syariah Mandiri Branch Office Simpang Patal Palembang. Working capital financing is financing to meet the needs of increased production both quantitatively and qualitatively, and for the purposes of trade or increase the utility of place of an item. Operating revenues were higher course is expected by every customer who makes an effort to encourage the development of the business. This study on the financing of working capital to revenue customers by using purposive sampling method means sampling conducted choose subjects based on specific criteria researchers set, the sample in this study were 30 people from a population of 274 people. The method used in this study is a simple linear regression method. Based on the research results obtained, that the financing of working capital variables affect the customer's business income variable and there is a positive relationship between working capital financing to operating income customers. Based on t test results that show the value of t> t table (8.937> 1.701) and a significant value is smaller than the significance level (α) 0.05 (0.000 <0.05), then the hypothesis that there is a significant positive effect variable financing working capital to operating income customers at PT. Bank Syariah Mandiri Branch Office Simpang Patal Palembang.

Trade Facilitation and Customs Revenue Collection: Is That a Paradox?

This research examines whether trade facilitation (TF) measures may contribute to a loss of customs control or revenue. A survey was conducted to collect TF practices in the customs context worldwide. Responses were obtained from key stakeholders from 40 countries. We then obtained information related to tax revenues generated by Customs. The results reveal there is no direct relationship between the likelihood of observing TF practices and the extent to which a government depends on revenue generated by Customs. The result identified from this research is that it is possible to implement TF practices without diminishing customs revenues or weakening controls.