Revenue Generation Research Articles

Place-Making Through Heritage Tourism: A Tradition of Music and Culture of Commodity in Appalachia

Appalachian regional identity is often reduced in mainstream media representations and the popular American imagination to the political conservatism of “red state” America, the vestigiality of “coal country,” or the prejudiced whiteness of “Trump country.” A closer look at heritage tourism representations in South Central Appalachia offers more nuanced connections among culture, capital, and senses of place than such portrayals afford. Foregrounding indexical relationships between culture and place through themes of birth, home, death, faith, and community, the representations in heritage tourism venues along The Crooked Road: Virginia’s Heritage Music Trail derive meaning and value from literal grounding in the rural landscapes of Appalachia, establishing musical tradition as an inalienable possession of that place. This article elucidates the role of commerce and the commodity form in these heritage-authenticating semiotic relations, taking as object of analysis the discursive, visual, and artifactual offerings of three of the heritage trail’s major venues and situating them among critical political???economic perspectives on place, space, the local, and the global. The value of place as an inalienable commodity in a global space of proliferating and alienable commodities, required for heritage tourism to work as a revenue generator, finds reflection in representations of the successful transformation of an originally folk music into a commercial form. Additionally, nostalgic displays of older commodities assert the traditional value of the music while simultaneously imbricating it in a larger historical and contemporary valorization of commodity consumption.

Glucose as a Metabolic Enhancer: Promoting Nonylphenol Detoxification by Chlorella pyrenoidosa

The environmental treatment of endocrine-disrupting compounds (EDCs) has attracted significant attention. Nonylphenol (NP), a highly toxic EDC with widespread distribution, presents an urgent challenge requiring effective removal strategies. Although microalgae-based treatments offer environmentally friendly and cost-effective solutions, the high toxicity level of NP impedes this process. Analysis was conducted on cell biomass, cell morphology, extracellular polymeric substances (EPSs), and the degradation of nonylphenol in Chlorella pyrenoidosa treated with nonylphenol and glucose. Glucose restored the algal biomass to 2.23 times its original level, reduced cellular damage, and maintained normal physiological activities. Glucose also stimulated algal metabolism and promoted the secretion of EPSs. The polysaccharide content of soluble EPSs (S-EPSs) increased by 32.7%, whereas that of the bound EPSs (B-EPSs) increased by 55.5%. The three-dimensional excitation–emission matrix fluorescence spectroscopy of B-EPS indicated that glucose enhanced tryptophan secretion. Glucose showed great potential as a biostimulant to enhance NP bioremediation efficiency in aquatic ecosystems. This finding indicates that the nonylphenol remediation of wastewater can be integrated with microalgal biomass recovery, creating opportunities for revenue generation.

Impact of worklist selection on point-of-care ultrasound workflow – a quality improvement project

BackgroundResearch demonstrates that Point-of-care ultrasound (POCUS) improves clinical outcomes for patients. Improving clinician satisfaction with POCUS should promote utilization into everyday practice, leading to improved clinical outcomes. Despite this benefit, there are still barriers to use including POCUS workflow. This project was undertaken to improve the functionality of the existing POCUS workflow and move toward an “encounter-based” system by automating worklist generation. It aimed to streamline the POCUS workflow, primarily determine if there was improved clinician satisfaction with the new workflow, and secondarily determine the change in revenue generation from decreased errors in data entry.MethodsA new workflow was created which automatically populated every registered Emergency Department (ED) patient into the worklist upon patient registration. Clinician feedback on their use of the new workflow was sought via survey after implementation. The number of medical record number (MRN) entry errors prior to and following implementation was manually reviewed and calculated.ResultsThere was a strong preference for the new workflow, with 36 of 38 (94.7%) clinicians finding it to be more convenient and 37 of 38 (97.4%) finding it to be preferable to use compared to the old workflow. Implementation also resulted in a 36% reduction in database studies containing an MRN data entry error.ConclusionsAn “encounter-based” workflow is strongly preferred over manual data entry for POCUS workflow among clinicians. Additionally, there was no cost to the intervention and the total data entry errors were significantly reduced, allowing for improved quality review and increased revenue.

Perverse impacts of competitive funding: public school principals as revenue generators in the grant economy

ABSTRACT This paper focuses on competitive funding models for public schools, drawing on interviews with public school principals serving disadvantaged student cohorts in Australia. Public schools receive the majority of their funding from state governments, and we examine these principals’ experiences in competing for additional funding via government-initiated high-stakes competitive grants, for capital projects and sporting infrastructure within their schools. These competitive grants occur in the context of both recurrent and capital under-funding of public schools. As the competitive grant applications required expenditure and ‘investment’ to apply, the interviewed principals felt they were ‘gambling’ with their limited funding. We argue that the funding applications demand and compel responsibilisation of tasks traditionally assigned to the state, resulting in perverse systemic outcomes, fabrications and performativities as principals of disadvantaged public schools enter into a type of funding lottery. The paper seeks to illuminate how the government has adopted commercial logics in public school funding models, but rather than true ‘risk-taking’ or entrepreneurialism, principals instead take up risk-aversion strategies. As principals experience intensifying marketisation of school funding, the process engenders a radical distortion of their traditional role as school leader, superseding their fundamental position as a professional educator.

EXPLORING THE TOURIST ATTRACTIVENESS OF CULTURAL SITES: THE CASE OF KAZAKHSTAN

The article examines the components contributing to the tourist appeal of cultural sites in the Republic of Kazakhstan, exploring the intricate relationship between their attractiveness and cultural significance. This is vital for promoting sustainable tourism, fostering cultural exchange, and preserving shared cultural heritage for future generations. Understanding what makes a place attractive to tourists is crucial for destination marketing, sustainable tourism planning, and revenue generation. The study was conducted in the context of the search for ways to popularize cultural heritage in domestic tourism. Fifteen distinct variables were identified to delineate the allure of these sites, encompassing criteria such as historical significance, aesthetic and architectural value, integration of a cultural object with the natural landscape and environment, involvement of the local community in the promotion and preservation of cultural heritage, among others. A comprehensive questionnaire was devised based on these variables, serving as the foundation for a survey where participants rated the significance of each variable on a 5-point scale. The survey garnered responses from 1,728 residents spanning all regions of Kazakhstan. Through correlation analysis, the acquired ratings were scrutinized, unveiling interconnections among variables and elucidating the primary factors shaping the attractiveness of cultural sites, namely safety and security at the site, the historical significance, accessibility for people with special needs, aesthetic and architectural value, as well as the availability of amenities such as restrooms, information centers, and guided tours.

An Examination of the Implication of Tax Audit on Revenue Generation in Enugu State of Nigeria

Tax audit was adopted to evaluate tax computations and remittances in the self-assessment regime. The system of self-assessment provides the taxpayer with the responsibility of assessing his economic activities for taxation, adopting the recommended template or form to render the gross income, allowable deductions, etc. emanating from the economic activities engaged in. The implication of tax audit on tax revenue was undertaken to determine the effectiveness of tax audit on the self-assessment tax policy alongside their contributions to taxation revenue. The survey research design was adopted for the study. Chi-square statistics tool was used to test hypotheses generated for the study. The study revealed that, self-assessment scheme affects revenue generation positively and has contributed greatly in the success of the self-assessment tax policy. The policy is still relevant in today’s business world. It should be upheld.

Foetal Wastage and the Future of Cattle Production in Nigeria: A Review

Livestock remains an essential and integral component of Nigeria's agriculture and vital to the socio-economic and food security of the country. Bovine, the most prominent ruminant animal, serves as a source of household income, food security, draft power, transportation, revenue generation, employment opportunities and a well-balanced agricultural system through manure production and utilization of forages, which are of no value to man but converted to useful products. These resources were mismanaged through indiscriminate slaughter of breeding stock and subsequent foetal wastages across abattoirs, which serves as a center of the practice. This unhealthy and unethical practice results to the depletion of national herd size with poor replacement capacity. The review report focuses on the reported cases of gravid bovine slaughter and foetal damages in the registered abattoirs across the country. Lack of post-mortem examinations, crude facilities/equipment, farmer’s ignorance of pregnancy and developmental stages of the animal, poor management practices, poor or lack of implementations of international meat act, lack of law at state or national level that offer protection of pregnant animals were among the factors that accelerate the practice in the country. This practice is a threat to the livestock industry, which must be addressed through proper conservation programmes for substantial benefits of the livestock sector. Laws must be enacted with strict penalties to the principal actors to safe guard the livestock and meat industry in general.

EFFECT OF TAX REVENUE AND STATUTORY ALLOCATION ON FISCAL SUSTAINABILITY OF STATES IN NIGERIA - PAYE TAX REVENUE PERSPECTIVE

The government of any country or state had the integral component of fiscal sustainability to enable it finance its numerous activities and be able to attend to the servicing of its debt. This would enable the government not to recourse to increase in its debt levels to a point where they become unmanageable. One of the sources of revenue of any state government was derived from taxes, a mandatory contribution, levied on individuals and corporations. This study examined the effect of tax revenue and statutory allocation on fiscal sustainability of states in Nigeria with Pay-As-You-Earn (PAYE) tax revenue in perspective. The methodology included secondary sources of data from the Public Finance Database of the Nigeria Governors Forum (NGF), annual fiscal reports published by the Central Bank of Nigeria (CBN), Joint Tax revenue generation through taxation and allocations received from the federation account. The statistical tool of analysis was the panel regression technique. Finding revealed that PAYE has a positive significance effect on the financial sustainability of states. In conclusion, personal income tax was a reliable and consistent source of revenue for state governments. The federal transfers that were derived from the national revenue pool often constitute a substantial portion of state budgets, especially in states with limited internally generated revenue. The study recommended that Pay-As-You-Earn (PAYE) management and collection strategy be encouraged and modified to enhance the government’s sources of revenue.

Assess the Dilemma between the Use of Conventional and Unconventional Energy in Nigerian Shallow Water Oil Fields

This study focused on a techno-economic modelling, simulation, and analysis approach, which was used to determine the techno-economic and environmental sustainability feasibility of Solar PV-BESS as the proposed case and an outright replacement of the existing fossil fuel power generation technology based on the load profile of the given location of study. The result from the technical analysis presented shows that the study area was able to utilize an annual solar radiation at 4.14 kWh/m2/d via horizontal positioning at 15⁰ inclination, which was optimal enough to meet the electrical power demand at 17,520,000kWh annually of the facility when the number of solar panels was increased to deliver 100% fraction of load, most especially in the low sunny days from May to October. Also, the economic analysis presented showed positive NPV and IRR on the proposed case. Although the initial cost of the proposed is quite high as already associated with renewable energy solutions but showed substantial payback results andoverall cost-benefit ratio at 1. The results showed that the proposed case eliminated 100% of the GHG emissions from the base case, with tremendous benefits for revenue generation from emission trading schemes. The study recommends that NUPRC and its stakeholders should form strategic partnerships with existing local solar panel manufacturing collaborators and manufacturers, in other to promote in-country production of solar PVs to reduce the initial cost of the solar projects.

Would Sales Employees’ Customer-Oriented Selling Approaches Stimulate Customer Satisfaction in the Hospitality Industry?

Customer complaints and dissatisfaction have worsened nowadays because of poor quality service delivery by organizations' frontline sales personnel. However, the influence of customer-oriented salespersons’ selling approaches necessary for achieving customer satisfaction in the hospitality industry was investigated. The exact objectives were to determine the influence of consultative selling on customer satisfaction in the hospitality industry, to examine the influence of solution selling on customer satisfaction in the hospitality industry, and to explore the influence of relationship selling on customer satisfaction in the hospitality industry. The study comprises customers of selected fast-food restaurants in Enugu metropolis whose population is non-finite. Using Cochran’s formula, the sample size of 384 was obtained and subsequently, the survey method was adopted and copies of structured questionnaires were distributed to the 384 respondents who returned 300 properly filled copies of the questionnaire. Cronbach's alpha was used in conducting the reliability test and 0.895 was obtained, indicating that there is internal consistency. Furthermore, analysis of data was done using simple linear regression and the findings revealed that consultative selling has a significant and positive influence on customer satisfaction in the hospitality industry. Similarly, it was revealed that solution selling has a significant and positive influence on customer satisfaction in the hospitality industry. Moreover, it was revealed that relationship selling has a significant and positive influence on customer satisfaction in the hospitality industry. Consequently, salesperson's customer-oriented selling traits such as consultative selling, solution selling, and relationship selling have proven to trigger customer satisfaction, thus, managers are encouraged to recruit salespersons with customer-oriented characteristics to enhance revenue generation and profitability via improved customer acquisition, relationship, satisfaction, retention, and loyalty.

Power struggles and resource control in Sudan: Analyzing the dynamics of local communities, regional elites, and the state in Sudan's natural resource governance

This paper discusses the complex dynamics of natural resource governance in Sudan, focusing on the interactions between local communities, regional elites, and the state. With abundant natural resources such as oil, minerals, and fertile agricultural land, Sudan has great potential to advance its economic development. However, historical legacies of marginalization, socio-political inequalities, and centralized models of governance have turned this into a landscape marked by power struggles and conflict. Local communities, often dependent on these resources for their livelihood, experience issues related to their exclusion from decision-making, receiving low compensation, and environmental depredation. Regional elites position themselves as brokers, and use their socio-political influence to gain benefits from both the state and corporate actors at the expense of the local population. Meanwhile, central state governance strategies of national revenue generation often align with external investors and widen the rift with local and regional stakeholders. This paper highlights the fundamental causes of resource-related conflicts and inequalities in Sudan through a critical analysis of historical contexts, power dynamics, and governance frameworks. It advocates for an urgent need to adopt inclusive and decentralized governance structures that give priority to equity, sustainability, and the active participation of local communities in decision-making. The findings contribute to broader discourses on natural resource governance, conflict resolution, and sustainable development in resource-rich but politically complex nations.

Complexity of the Government and Governance in ASEAN Members: Issues and Challenges

To analyzes Southeast Asia's governance systems and makes policy recommendations to enhance practices in the domain of governance The paper discusses the governance and growth nexus in Southeast Asia; describes the operating governance systems in Southeast Asia; examines economic governance, specifically in the areas of economic management and growth, revenue generation, social spending, access to services, cost of doing business, and corporate governance; and examines political governance, with a focus on the rule of law and judicial systems. To maintain the pace for broad-based prosperity, Southeast Asian nations must build and improve transparency and accountability systems in both the public and private sectors, regardless of degree of development. They must also increase the budgetary sovereignty of their subnational divisions and provide greater opportunity for civil society engagement. Strong law enforcement procedures, as well as more responsive and streamlined regulatory frameworks, are required. For data collection methods use descriptive analysis, which is based on literature studies. This literature study itself is sourced from several journals and books related to the government system of ASEAN countries. To analyzes Southeast Asia's governance systems and makes policy recommendations to enhance practices in the domain of governance The paper discusses the governance and growth nexus in Southeast Asia; describes the operating governance systems in Southeast Asia; examines economic governance, specifically in the areas of economic management and growth, revenue generation, social spending, access to services, cost of doing business, and corporate governance; and examines political governance, with a focus on the rule of law and judicial systems. To maintain the pace for broad-based prosperity, Southeast Asian nations must build and improve transparency and accountability systems in both the public and private sectors, regardless of degree of development. They must also increase the budgetary sovereignty of their subnational divisions and provide greater opportunity for civil society engagement. Strong law enforcement procedures, as well as more responsive and streamlined regulatory frameworks, are required. For data collection methods use descriptive analysis, which is based on literature studies. This literature study itself is sourced from several journals and books related to the government system of ASEAN countries.

5G Network needs estimation & Deployment Plan Using Geospatial Analysis for efficient data usage, Revenue Generation

Telecom companies can generate more profit by increasing the number of users using 5G mobile internet services. This internet service is widely used by telecom companies by identifying the areas where there is a high number of users. By providing 5G services in the right places first, the existing users can be utilized more and the telecom companies can get more profit. Most telecom companies are initially launching their service in cities and towns but not finding out where the high volume of user demand is located. This research is designed to find out where the most users are, Satellite image processing can be used to identify where there is a high population density. A map generated using supervised classification technology can be easily and accurately identified. Also, the Kernel Density Method can be used to identify where there is a large number of users based on other factors (Educational institutions, companies, etc). When comparing these two technologies, it is necessary to find out where there is a large number of users and provide service there first so that the quality of the service and the needs can be easily met. Separate Algorithm implemented by using Erdas Imagine & ArcGIS Software.

Assessing the effect of Nigeria new tax reform on small and medium enterprises: a financial perspective

Nigeria's new tax reform, which came into effect in 2023, aims to increase revenue generation and promote economic growth. However, the impact of this reform on small businesses in Nigeria is not well understood. This study assesses the financial impact of Nigeria's new tax reform on small businesses, using a mixed-methods approach. The results show that the reform has both positive and negative effects on small businesses, including increased tax burdens, reduced profitability, and improved tax compliance. The study concludes that policymakers should consider the unique needs and challenges of small businesses when designing tax policies.

The financial effects of Nigeria's new tax regime on small and medium businesses: prospects and challenges

The new tax regime introduced in Nigeria in 2023 seeks to boost revenue generation and stimulate economic growth. Despite its objectives, the financial implications for small businesses remain unclear. This study investigates the impact of the new tax policies on small businesses in Nigeria, employing a mixed-methods approach. Findings reveal a combination of positive and negative outcomes, including higher tax burdens, diminished profitability, and enhanced tax compliance.

Assistance for Marketing Communication Strategy to Increase Revenue Generating for Indonesian MSMEs Upcycle Project

Upcycle Project Indonesia is a Micro, Small and Medium Enterprise (MSMEs) that focuses on jeans waste management to support environmental issues in Indonesia. Despite having creative ideas and interesting concepts, Upcycle Project Indonesia faces various challenges in its development process, namely problems with production quality and marketing management. The purpose of this mentoring activity is to strengthen Upcycle Project Indonesia's unique product, so that it can compete nationally and internationally. The activity method used is the Participatory Rural Appraisal approach with active community participation. Through this community service program, we succeeded in helping Upject to be more productive and expand its marketing reach by providing support in the form of production equipment to produce higher quality products, marketing communication strategy management assistance and also the application of technology in the form of a Businness Model Canvas map which has an impact on increasing revenue generation.

Procurement Practices and Operation Efficiency in State-Owned Enterprises: A Case of Eskom Holdings Ltd and Airports Company South Africa Ltd

Governments around the world establish state-owned enterprises (SoEs) to drive revenue generation and promote socioeconomic development. In South Africa, SoEs face significant challenges in balancing service delivery mandates, economic objectives, and compliance with public procurement legislation. This highlights the critical role of effective procurement practices in fostering transparency, fairness, and efficiency. This investigation focused on procurement practices at Eskom Holdings Ltd (Eskom) and the Airports Company South Africa Ltd (ACSA), two key SoEs in South Africa. The study aimed to analyse and identify procurement processes that could enhance operational efficiency and effectiveness in both organisations. A purposive sampling strategy was employed to select fifteen participants from strategic business areas within Eskom and ACSA. The research used thematic analysis, a qualitative approach, to uncover critical insights. Findings revealed that although Eskom and ACSA both prioritise transparency, fairness, and compliance, Eskom places greater emphasis on cost competitiveness, sometimes at the expense of strict adherence to procurement legislation. Moreover, political interference emerged as a major factor undermining decision-making processes, reducing transparency and operational efficiency across both entities. This study contributes to the body of knowledge by synthesising current research, addressing gaps, and providing actionable recommendations for improving procurement practices at Eskom and ACSA to better align with governance principles and legislative requirements.

Bridging the Gap: Unveiling the Potential of Tanzania’s SMEs through VAT Insights

Abstract The collection of value added tax (VAT) is essential for achieving domestic revenue objectives, yet VAT gap estimation is rarely performed in developing countries. This study utilizes innovative tax declaration and audit data to estimate VAT misreporting in Tanzania, applying a machine learning approach to predict evasion in unaudited firms and periods. We measure the underreporting component of the compliance gap, quantifying potential revenue losses due to inaccurate reporting. Our findings indicate that firms often avoid excessive audits, leading to increased evasion, with those firms showing the largest VAT gaps. We estimate a 62% VAT gap among small and medium-sized enterprises in Tanzania. Finally, we present a cost-benefit ratio, suggesting that while auditing sectors with large VAT gaps is cost-effective, those contributing significantly to the overall VAT gap should also be prioritized for revenue generation. (JEL codes: H25, H26, and H32)

Landasan Pembangunan Industri Di Indonesia Studi Kasus PT Kimia Farma

Indonesia needs an industrial structure that can grow sustainably, has high local potential, is resistant to global economic turmoil, and has a strong and synergistic relationship with other economic sectors and industrial subsectors. As a base for job creation, a producer of added value to regulate the domestic market, a generator of tax revenue and foreign exchange, and a driver of sustainable growth, the industrial sector plays an important role in the Indonesian economy. To achieve this, support from the government is needed through the provision of legal facilities in the form of a policy foundation that can encourage the creation of quality industrial development. the legal basis can be a reference and benchmark for industry players to be able to carry out their industrial processes and activities in line with national goals. Because the industrial sector is one of the important sectors in supporting the national economy. For this reason, it is necessary to have synergy between the government as a facility provider in the form of rules or policy bases that regulate industrial activities, and industry players as executors of policies issued by the government so that harmony can be created that can support sustainable industrial development in Indonesia.

The KRG’s Inability Factors for Independently Exporting Oil: After 2023

This research investigates the factors hindering the Kurdistan Regional Government's (KRG) ability to independently export oil after 2023. The study examines the KRG's longstanding pursuit of self-determination and its hydrocarbon (oil and gas) resource management rights under the 2005 Iraqi constitution. It highlights the shift from a reliance on "hard power" tactics towards "soft power" strategies focused on economic development, revenue generation, and political autonomy. The abundant oil and gas reserves in the Kurdistan Region have played a pivotal role in shaping the KRG's primary policy, acting as a catalyst for regional growth and consolidation. Furthermore, the research delves into the key disagreements between the KRG and the Iraqi central government (Baghdad) regarding the KRG's energy and oil sectors. It critically analyzes the KRG's legal claims to independent oil export operations in the face of opposition from the Iraqi government. Despite these claims, the KRG's oil export ambitions have faced significant challenges. These include internal political divisions and institutional weaknesses within the KRG, sustained political, economic, and legal pressures exerted by Baghdad, and regional and geopolitical efforts to marginalize the Kurds in energy-related discussions. Ultimately, this study seeks to shed light on the complex interplay of factors that continue to impede the KRG's independent oil export aspirations.