Decline In Revenues Research Articles

The Impact of Rice Sharing Service on Traditional Taxy Market: Meta-analysis

This study aims to analyze the impact of rice sharing services on the traditional taxi market through a meta-analysis. Rice-sharing services have grown rapidly in recent years, offering cheaper and more convenient transportation alternatives for consumers. The study pooled and analyzed the results of 10 studies examining the impact of rice-sharing services on the traditional taxi market. The results of the meta-analysis showed that rice sharing services had a significant negative impact on the income and number of traditional taxi passengers with an effect size value of 0.712. This effect is stronger in developing countries and in large cities. Subgroup analysis showed that the impact of rice-sharing services was greater on economy-class taxis and taxis operating on popular routes. Nan Berbagi Rice has disrupted the traditional taxi market and led to a decline in revenue and the number of traditional taxi riders. The findings have important implications for the taxi industry and policymakers looking to formulate regulations for rice-sharing services.

Analyzing Innovation through Bibliometrics: A Comparative Study of Sustainable Practices in Leading Economies

Abstract This research is initiated by analyzing the post-pandemic period through digitalization and economic growth. In this research, we reopened the topics such as digitalization, sustainable development, and innovation. This research has also brought new sustainable development horizons, particularly in Europe. We are investigating the significance of innovation and research in pursuing sustainable development and digitalization in the social impact of economic innovations. It also examines specific innovative solutions that have positively impacted sustainable development. It marks a new phase with a gradual shift towards a retrospective analysis of COVID-19. For example, Switzerland has implemented a comprehensive recycling program. Federal measures to promote the circular economy are based on the principles of precaution and “polluter pays”, technological progress and innovation, and cooperation with industry under the Law on environmental protection. Sweden has pioneered renewable energy solutions; the country boasts seven municipalities that are 98% fossil-free. The UK has introduced innovative financial instruments to support green investments. This phase assessed how economic recovery and sustainability initiatives were influenced in these nations, considering their advanced level of innovation and ability to implement innovative solutions to post-pandemic challenges. This interest is demonstrated through increased resource allocation and support for initiatives that foster technological progress and sustainability, indicating a clear trend toward integrating innovative solutions into economic strategies. It delves into how these countries have balanced and incorporated these elements in the aftermath of the pandemic, highlighting specific strategies and outcomes in each case of countries. This research, bolstered by bibliometric analysis, underscores the importance of innovation in navigating the complexity of post-pandemic economic recovery and sustainability and compares leading nations. This research thoroughly delves into how countries have balanced and incorporated various elements in the aftermath of the pandemic. It meticulously highlights specific strategies and outcomes in each case, using bibliometric analysis to emphasize the importance of innovation in navigating post-pandemic economic recovery and sustainability. It compares the approaches and achievements of leading nations, providing insights into how innovation has driven their progress during this challenging period. This research looks at the effects of regional crises, such as the European debt post-pandemic destabilization, on economic environments through digitalization and the sustainable economy. For instance, the pandemic led to a significant decline in tourism revenue in Switzerland, a disruption in global supply chains for Sweden, and a decrease in foreign direct investment in the United Kingdom. Thus, following these goals, many beneficial reforms emerged. Our exploration into how innovation and research drive sustainable development and impact society through economic advancements is an ongoing journey. By analyzing the innovation indicator (GII 2023), this study highlights the critical importance of blending innovative research with economic policies to boost resilience and adaptability as the world shifts to a post-pandemic reality. This study spotlights the social dimensions of financial innovation and explores how sustainable practices can help alleviate unemployment, inequality, and other socioeconomic gaps while fostering a circular economic culture. It delves into how these practices foster a circular economy mindset and provide practical frameworks for sustainable economic development growth in a post-pandemic world.

TAX REVENUE OF THE BUDGETS OF TERRITORIAL COMMUNITIES OF THE REGION

The article examines both theoretical and practical aspects of forming the budgets of regional territorial communities, highlighting that local budgets are primarily composed of tax revenues. Due to decentralisation processes in Ukraine, territorial communities have been consolidated, making the united territorial communities the primary units of local self-government. Consequently, the mechanisms for forming these budgets have evolved, with tax revenues becoming the main financial resource for local governments, enabling them to fund their functions. The article emphasises that the approaches to forming local budget revenues have changed significantly under martial law, with many financial laws being amended. The article analyses the changes to the legislation that affected the formation of local budgets' tax revenues in martial law conditions. It analyses legislative changes that have impacted the formation of local budget tax revenues during this period. A comparative analysis is provided, focusing on the formation of tax revenues for local budgets in the Odesa region before and after the imposition of martial law. This includes examining the main national and local taxes contributing to these budgets. The article specifically highlights the tax revenues of the territorial communities in the Odesa region, demonstrating how these revenues have fluctuated in recent years. As a result of the conducted analysis, it was established that since the beginning of the war, income from most tax revenues has decreased. The main factors of influence on the change in tax revenues of the budgets of territorial communities of the region under martial law conditions are substantiated. The paper reveals that most tax revenue streams have decreased since the onset of the war. It explores the key factors influencing these changes and the primary reasons for the region's decline in local budget revenues. The article underscores the necessity for new approaches to forming local budget tax revenues, emphasising the need to address taxation issues and effectively utilise budgetary and tax instruments.

Seismic Snapshots - Second Quarter 2024 - PESA News Issue 173

Seismic Snapshots-PESA News Issue 173: CGG Changes Name to Viridien; CGG Launches AI Cloud Solution Powered by NVIDIA for Optimized AI and HPC Workloads; CGG Launches Two New 3D Reimaging Projects Near Côte d’Ivoire’s World-Class Discoveries; Sercel Announces First Commercial Sale of its New 528 Land Acquisition System; PGS Goes Big Game Hunting Off West Africa; PGS Reports Decline in Revenue for 2023; Searcher Claims to ‘Lead the Way in Orange Basin Exploration’ with ‘Groundbreaking Data Acquisition.’ </ul>

The tax revenue implication of trade liberalisation in sub‐Saharan Africa: Some new evidence

AbstractDespite the advent of trade liberalisation, trade taxes still remain a key source of tax revenues in sub‐Saharan Africa. Further trade reforms in the form of the African Continental Free Trade Area could, however, hinder output growth in the region if these reforms lead to a decline in total tax revenues. Motivated by this conundrum, this paper investigates the impact of trade liberalisation on tax revenues across a panel of sub‐Saharan African countries. The results indicate that trade liberalisation is associated with an increase in total tax revenues. Also, the reduction of import and export duties significantly increases and decreases domestic and trade tax revenues, respectively. In addition, greater urbanisation is associated with an increase in total tax revenues, while inflation decreases tax revenues.

Leveraging New Business Models to Enhance Profitability in Cohort-Based Courses Edtech Businesses Study Case: PT Dibimbing Digital Indonesia

Over the past five years, the education technology (EdTech) sector has gained increasing prominence, characterized by significant growth in investments, transactions, and overall revenues. PT Dibimbing (Dibimbing.id), an EdTech company, experienced a decline in revenue largely attributed to elevated customer acquisition costs (CAC). This research aims to analyze the challenges faced by Dibimbing.id and form an innovative and profitable business model for Dibimbing.id. This study uses qualitative research by applying Richardson's framework theory (Value Oriented Framework). This research was obtained through in-depth interviews and Forum Group Discussions (FGDs). The FGD involved teams in Dibimbing.id, including marketing and sales, development, operations, human resources, finance, and technology teams. The results showed that the existing business model faces problems such as variable learning speed, highly complex learning syllabus, hiring difficulties to find advanced talents, bootcamp business model that does not contribute to profit growth, students' concerns with limited job prospects, and financial constraints. Therefore, four solutions were revealed in this research for a new business model, namely self-paced learning, leveling course, job guarantee program, and Study Now Pay Later (SNPL).

EVALUATING THE EFFECTIVENESS OF TALENT ACQUISITION THROUGH E-RECRUITMENT IN NIIT

Online or E-Recruitment has become nearly ubiquitous in medium and large businesses and is growing in popularity for small business owners, too. According to industry experts, from 1998 to 2001, the number of Fortune 500 companies that had job recruitment websites increased from 29% to 88%. By 2008, over 98% of them were using some sort of online recruitment process. As may be expected, this sharp increase means that traditional avenues for recruitment, such as newspaper advertisements, no longer command the share of use they once enjoyed. In 2000, employment newspaper classified advertising in the U.S. was worth $8.7 billion. By 2002, however, the Newspaper Association of America reported only $4.3 billion, a more than 50% loss. Borrell Associates predicts that newspapers will suffer a further 12% revenue decline by 2012 as recruitment budgets continue to move online. By contrast, online advertising for recruitment purposes is growing. Jupiter Research has predicted that online advertising overall will exceed $16 billion by the end of 2008, adding more than $10 billion from the industry’s total revenues in 2005. Recruitment advertising will likely be the single largest segment of this sector. Job seekers have come to expect online access to job data and the application process. Research by Mintel reveals that 42% of respondents with Internet access look for job information via online recruitment sites, a number that is projected to increase substantially, with the format rapidly gaining acceptance. Employers and job seekers note a number of benefits of e-recruitment over traditional methods. The Human Resources Management Guide (www.hrmguide.net) lists some of the more important ones.

Strategi Perusahaan Maskapai Penerbangan dalam Menghadapi Pandemi Covid-19: Pendekatan Akuntansi Manajemen

The Covid-19 pandemic has caused many companies to experience a decline in revenue and profits, including airline companies. PT Garuda Indonesia is one of the companies included in the tourism industry ecosystem which has also been affected by the Covid-19 pandemic. This research aims to investigate the strategies companies choose to face the Covid-19 pandemic. This research uses a qualitative method with a case study approach. The research results show that cost efficiency and product differentiation strategies are able to increase company revenues.

Examining the Impact of Trust-Based Active Participation: An Empirical Study in Creative Industry That Adopt Digital Platform

The main challenge in building a creative industry that acquires a digital platform is the limited ideas used to encourage the presence of booming products and the limited understanding of employees of creative industry players in dealing with technological changes; this is in line with the phenomenon where 31.40% of digital business actors in Indonesia are still experiencing a decline in revenue in 2022. In connection with the main obstacles, this research aims to find constructs capable of mediating the role of technology in the form of Social Media Use to Work (SMUW) in its impact on Creative Performance (CP). Where SMUW, in many studies, has no significant effect on building CP. This study offers the role of Trust-Based Active Participation (TBAP) and Innovative Culture (IC) in mediating SMUW against CP. The object of this research is the creative industry that uses digital platforms, with a total sample of 188 businesses. This study empirically proves that SMUW does not significantly affect CP, but TBAP and IC can boost SMUW on CP with a a total effect of 0.384. From this achievement, it is proven empirically that TBAP and IC can fully mediate the role of SMUW on CP. In implementing the strategy, it was found that in order to optimize the role of SMUW for CP. This contributes to the domain of learning organization theory and middle ring dynamic capability.

Balancing the books: unveiling the direct impact of an integrated energy system model on industries, households and government revenues

BackgroundThe transition towards a sustainable energy system is reshaping the demand for final energy, driven by the diffusion of new end-use technologies. This shift not only impacts consumers’ energy expenses, but also holds implications for the public budget. Building on data from a German energy transition scenario, we analyse the direct impact of energy costs on industries, low-income households, and changes in government revenues from the taxes and levies on final energy carriers. Our analysis considers the impact of current policies and explores a scenario introducing additional excise tax rates to offset potential revenue losses.ResultsWe found that substantial carbon price increases could generate revenues that offset the losses from excise taxes on fossil fuels while enabling the financing of renewable support from the public budget by the end of this decade. Nevertheless, a decline in government revenues from taxes and levies is anticipated after 2030 until the middle of the century due to the declining use of fossil fuels. Maintaining current excise tax revenues during the transition could be achieved by introducing additional excise taxes on fossil fuels and electricity. Lastly, our analysis indicated a continuous decline in household energy expenditures until 2050, whereas energy-intensive industries face adverse impacts due to decarbonisation.ConclusionsThis research provides valuable insights into the fiscal implications of the energy transition, shedding light on different industrial sectors and households while considering the evolving impact on the public budget. Policymakers may need to consider systemic reforms or alternative financing mechanisms outside the energy system to balance the books.

Nam Nghi Resort in Phu Quoc

Learning outcomes This case study provides in-depth, practical knowledge to develop business strategies for the management program. After reading this case study, the students will be able to learn about the challenges and problems that service firms face during a crisis, the drastic changes in the market environment due to a crisis and the analysis tools that can be used when analyzing the shifted market environment. By analyzing this case study, students will be trained for the decision-making that arises in the process of crisis management in the hotel industry. Case overview/synopsis Nam Nghi Resort, situated on the picturesque Phu Quoc Island in Vietnam, experienced the tumultuous period of the COVID-19 pandemic. Before the pandemic, Nam Nghi was a thriving five-star resort, deeply rooted in Vietnamese culture and renowned for its luxurious amenities and breathtaking location. However, the onset of COVID-19 brought unprecedented challenges to the hospitality industry, leading to a sharp decline in tourism and revenue. Despite the adversity, Nam Nghi implemented risk management practices successfully and displayed resilience and adaptability. Through rigorous cost minimization, strategic facility upgrades and targeted marketing efforts, Nam Nghi managed to navigate the crisis and gradually rebuild its business as travel restrictions eased. As the industry began to show signs of recovery, the general manager faced new challenges in restoring the resort’s prepandemic vitality. The challenge remained of understanding changing consumer values and market dynamics. Complexity academic level This case study can be used as class material for Master of Business Administration (MBA) students. In particular, MBA students in the hospitality industry such as hotels, resorts, travel agencies and restaurants are the target audience. Supplementary materials Teaching notes are available for educators only. Subject code CSS 12: Tourism and hospitality.

Shifts in Reduction Mammaplasty Surgical Volumes With the Emergence of a Global Pandemic.

The onset of the COVID-19 pandemic resulted in significant changes to the surgical caseload for various surgery departments across the United States. As medical institutions prioritized resources for the expected increase in patient volumes due to the SARS-CoV-2 viral infection, surgical departments saw a decrease in nonemergent and elective surgical procedures. Reduction mammoplasties, which are largely covered by insurance, are among the elective procedures that provide significant revenue to the hospital. This expected decline in procedures suggests a potential decline in revenue provided by the plastic surgery department of a hospital. The purpose of this study was to analyze the loss of revenue experienced by a single academic medical institution due to changes in breast reduction mammoplasty volumes during the COVID-19 pandemic. Upon institutional review board approval, using the Augusta University Medical Center's Financial Billing Data, 373 patients who underwent bilateral reduction mammoplasty were queried. A time horizon of March 2019 to February 2022 was used to determine the pre- and post-COVID case load and charges that were incurred. Statistical analysis to compare the prior 12 months and after 24 months of COVID was conducted using 2 samples of equal variance t test and F test confirming equal variance. There was a statistically significant increase in the number of reduction mammoplasties performed per month from the year before the onset of COVID-19 (March 2020) to the 2 years after (6.6-11.4 per month, P = 0.0024). There was a statistically significant increase in the per-month charges from the AU Health system for reduction mammoplasties for the same period ($31,780.92-$52,113.34 per month, P = 0.0054). Although there was an increase in per-month revenue from reduction mammoplasties, this increase failed to reach statistical significance ($7,059.95-$10,423.51 per month, P = 0.064). The plastic surgery department saw a statistically significant increase in reduction mammoplasty cases and subsequent charges in the post-COVID cohort. These findings suggest that the emergence of a nationwide pandemic did not necessarily lead to a decrease in the volume of nonemergent surgical cases despite an expected decrease in caseload due to the need to reallocate hospital resources. On the contrary, there was an increase in caseload suggesting that there may be other factors contributing to patients' pursuance of reduction mammoplasty post-COVID including convenience, resulting from time off due to pandemic, meeting insurance-covered reduction criteria, and projected recovery time.

Consumer Behavior of Potato Donuts in Malang, Indonesia: An Extended Theory of Planned Behavior (ETPB) Approach

The potato donut industry has experienced a decline in revenue, compounded by consumer complaints regarding service quality post-COVID-19. Understanding consumer behavior and seller service standards is crucial for enhancing purchasing decisions. This study aims to investigate the influence of attitude towards behavior, subjective norms, perceived behavioral control, and service quality on purchase intention for potato donuts, as well as the impact of service quality and behavioral control on purchase decisions, and the pivotal role of purchase intention therein. A sample of 70 respondents aged 15-55 participated, with primary data collection conducted via online questionnaires distributed through Google Forms in November 2023. Structural equation modeling (SEM) analysis performed using WarpPLS 8.0 software revealed that attitudes towards behavior, subjective norms, and perceived behavioral control positively and significantly influenced purchase intention for potato donuts, while service quality yielded no significant effect. Neither perceived behavioral control nor service quality exerted influence on purchase decisions for potato donuts. Notably, purchase intention emerged as a highly significant determinant of purchase decisions.

Urban community-level stay-at-home orders and small businesses: Evidence from chain restaurants in Beijing during the COVID-19 pandemic

Non-pharmaceutical interventions (NPIs) can effectively contain the spread of the coronavirus disease 2019 (COVID-19) when implemented promptly and decisively. However, legislative concerns on the economic repercussions of NPIs often delay their rollout. Utilizing proprietary transaction-level data from two major restaurant chains, we quantitatively assess the effects of stay-at-home (SAH) orders implemented during the COVID-19 pandemic. Our findings indicate a significant 17.5 % decrease in revenue for restaurants affected by these orders, with a more pronounced impact observed in densely populated areas. The study also reveals a notable decline in home delivery revenues, suggesting a comprehensive disruption in both dine-in and delivery services. However, post-lifting of the SAH orders, we document a rapid diminishment in the revenue disparity between affected and unaffected restaurants, followed by a robust rebound in overall performance within several weeks. Our study contributes to the broader discourse on the resilience and adaptability of small businesses in the face of public health crises, providing a foundation for future research and policy formulation in pandemic resilience planning.

Automation and taxation

Abstract Do automation-induced changes in labour and capital income undermine public revenues? Decomposing taxes by source (labour, capital, sales), we analyse the impact of automation on tax revenues and the structure of taxation in nineteen EU countries during 1995–2016. Before 2008 robot diffusion was associated with a decline in total tax revenues and taxes from capital, along with decreasing labour and capital income and output. After 2007, the negative effects diminish. Information and Communication Technologies show a weak negative but persistent effect on total tax revenues and taxes on goods for the full period, and an increase in capital income. Overall, the impact of automation on production and taxation varies over time. Whether automation erodes taxation depends on the technology and stage of diffusion. Concerns about public budgets appear myopic when focusing on the short run and ignoring relevant technological trends.

Assessment of revenue loss from illegal logging in Ghana’s informal timber sector

This study estimated stumpage, Social Responsibility Agreement (SRA) and carbon revenue loss from Ghana’s informal timber sector. Secondary data on confiscated timber were collected from 13 District Forest offices from 2020 to 2022. The timber species volumes were computed with their corresponding stumpage, SRA, and potential carbon revenue. The results indicate that US$ 14,670.73 was lost as stumpage revenue between 2020 and 2022 in the study Forest Districts. SRA revenu e of US$ 733.54 originally destined for the development of forest fringe communities was also lost. For the study period, the highest potential carbon revenue loss (US$ 37,572) was recorded in the year 2020. The findings have implications for the country’s forest sector emission reduction target under the nationally determined contributions (NDCs) and the realization of carbon revenue from the mandatory and voluntary markets. One key way to improve the forest revenue system is to address illegal logging as it is widespread in the country and contributes to the decline in stumpage revenue, which is one of the main sources of revenue for forest management and development at the local level.

Regulating Powerful Platforms: Evidence from Commission Fee Caps

Digital platforms have become increasingly dominant in many industries, bringing the concerns of adverse economic and societal effects (e.g., monopolies and social inequality). Regulators are actively seeking diverse strategies to regulate these powerful platforms. However, the lack of empirical studies hinders the progress toward evidence-based policymaking. This research investigates the regulatory landscape in the context of on-demand delivery, where high commission fees charged by the platforms significantly impact small businesses. Recent regulatory scrutiny has started to cap the commission fees for independent restaurants. We empirically evaluate the effectiveness of platform fee regulation by utilizing regulations across 14 cities and states in the United States. Our analyses unveil an unintended consequence: independent restaurants, the intended beneficiaries of the regulation, experience a decline in orders and revenue, whereas chain restaurants gain an advantage. We show that the platforms’ discriminative responses to the regulation, such as prioritizing chain restaurants in customer recommendations and increasing delivery fees for consumers, may explain the negative effects on independent restaurants. These dynamics underscore the complexity of regulating powerful platforms and the urgency of devising nuanced policies that effectively support small businesses without triggering unintended detrimental effects.

Proposed Performance Management System Using Kbpms Framework At PT. Kita Bersama

In Indonesia, company performance measurement is regulated by standards such as Financial Accounting Standards (SAK) published by the Indonesian Accountants Association (IAI). PT Kita Bersama, which operates in the direct sales sector, has experienced a decline in revenue in the last 5 years. One of the causes is the absence of clear performance indicators for employees so that they work without adequate targets and control. Therefore, this thesis research aims to propose the implementation of an integrated performance management system at PT Kita Bersamawith a focus on product marketing and Key Performance Indicators (KPI). The result is 23 KPIs derived from the company's strategy and business processes to carry out more comprehensive performance measurement and evaluation. Furthermore, the Knowledge Based Performance Management System (KBPMS) is designed to overcome various company challenges related to data integration, employee involvement, alignment of activities with vision and mission, and performance management. KBPMS is also based on five principles to simplify operations, increase efficiency, and drive sustainable growth of the company. By implementing this knowledge management system, it is hoped that company performance can be improved in a structured manner according to long-term targets.

Awakening Aroma: Weathering the Covid-19 Storm in Aceh's Coffee Culinary Tourism and Farming Community

The potential and popularity of coffee culinary tourism, particularly Arabica Gayo coffee, have garnered recognition both locally and internationally for its unique aroma and flavor profile. However, the widespread impact of the COVID-19 pandemic on the tourism sector in Indonesia has posed serious challenges, including to the coffee culinary tourism industry in Central Aceh. Decreased tourist visits have disrupted various aspects of the business. Hence, research is conducted to identify these impacts and find suitable solutions to revitalize this industry. Through research methods involving observation, in-depth interviews, and group discussions, efforts are made to optimize the potential of coffee culinary tourism in the region. The analysis reveals that operational hour restrictions on coffee culinary businesses are among the major impacts of the COVID-19 pandemic in Central Aceh, resulting in revenue decline and export difficulties. Nevertheless, the tourism potential in the area remains high despite the decrease in tourist numbers due to activity restrictions.

The Implementation of Tri Dharma of Higher Education In Strengthening MSMEs Sector During The Covid-19 Pandemic

This study aims to investigate the contribution of the implementation of tri dharma of UIN Alauddin Makassar in the context of strengthening the MSMEs sector during the Covid-19 pandemic. The data analysis technique employed was a qualitative method using an analytical instrument of Likert scale, categorization with three criteria, tracing and analyzing documents of the implementation of researches and services carried out by UIN Alauddin Makassar. In this study, the sample was MSMEs in collaboration with UIN Alauddin Makassar. The research findings indicated that MSMEs were facing a decline in revenue and required support to adapt to the pandemic situations. Meanwhile, the form of empowering MSMEs through implementing research results and community services carried out by the academic communities of UIN Alauddin Makassar was still very few or in the adequate category. The implementation of tri dharma ended with the preparation of outputs, but the outcomes were still few. The implementation of the tri dharma of higher education, namely education, research, and community service, must develop MSMEs and be directed to be more responsive to the needs of contemporary society