Largest Revenue Research Articles

Research On Replenishment Strategy Of Vegetable Commodities Based On Linear Programming And Multi-Objective Particle Swarm Optimisation Algorithm

Because vegetable commodities are characterised by shorter freshness periods and diminishing character, they need to be replenished and priced on a daily basis based on historical sales and demand. In order to determine the optimal order quantity and sales price of vegetable commodities, this paper uses the least squares method to establish a regression model to obtain the relationship between sales volume and cost-plus pricing equation and verify the fitting effect, and then the total sales volume of the category obtained from the regression model and the cost-plus pricing equation combined with the derivation of the profit, the establishment of the optimisation model, the solution to obtain the replenishment volume and pricing strategy that will maximise the profitability of the superstore in the coming week. Considering the restricted situation of commodity categories, this paper chooses 0-1 integer planning,and adopts the multi-objective particle swarm optimisation algorithm to solve the optimisation model, and then iteratively calculates to get the global optimal solution, so as to find out the daily replenishment quantity of a single product and pricing strategy which will make the supercommercial supermarket have the largest revenue on 1 July.

Pengaruh Modernisasi Administrasi Perpajakan, Sanksi Pajak, Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Tax revenue is the largest revenue and income received by the state to realize the welfare of the Indonesian people. This study aims to analyze the effect of modernization of tax administration, tax sanctions, and knowledge of taxation on compliance of individual taxpayers at KPP Pratama Surabaya Rungkut. The research was quantitative method and use primary data objects obtained from distributing questionnaires. The results of this study indicate that modernization of tax administration, tax sanctions, and knowledge of taxation affect the compliance of individual taxpayers at KPP Pratama Surabaya Rungkut.
 Keywords: Modernization Of Tax Administration, Tax Sanctions, Knowledge Of Taxation, Individual Taxpayer Sompliance

Efektivitas Pajak Daerah Terhadap Pendapatan Asli Daerah

Regional Original Revenue (PAD) is a necessary source of revenue for the region. The largest revenue from PAD comes from local taxes including street lighting tax, billboard tax and PBB-P2 which is used to implement regional autonomy over decentralization. The purpose of this study is to determine the efficiency and effect of street lighting tax, billboard tax and PBB-P2 on PAD in Bandung City. The approach and data used in this study are quantitative approaches and secondary data obtained at BAPENDA in the form of Regional Budget Realization Reports (LRAPBD) with a total of 60 research samples from January to December 2017-2021. The analysis technique used is multiple linear regression analysis through SPSS 26 Version 26 software. The results revealed that the effectiveness of street lighting, billboard tax and PBB-P2 tax revenues from 2017 to 2021 showed that the level of effectiveness was included in the effective category, indicating that the tax received had reached the target. Simultaneously, all variables affect PAD. Partially, the street lighting tax and PBB-P2 have no effect on PAD, while the billboard tax has no effect on PAD.

Dividend policy and ownership structure of Russian companies: An empirical analysis of the crisis years

Amid various crises plaguing the Russian economy and limited access to global financial markets due to unprecedented sanctions pressure, it is becoming increasingly important to ensure investment activity through internal sources of financing. A well-thought-out dividend policy of Russian public companies, which makes it possible to attract non-speculative resources of resident savers, can play a significant role in this process. The article empirically analyzes the determinants of the companies’ dividend policy with the crisis period specificities considered. Particular attention is paid to the impact made by companies’ com position and ownership structure on dividend payouts. The research methodology is based on dividend policy theory. Among the methods used are univariate analysis of the relationship between Russian companies’ characteristics and the amount of dividends, as well as multivariate analysis using regression models based on panel data. The empirical evidence was data on 1,500 Russian companies with the largest revenue in the non-financial sector in 2012–2021. The test results show that the amount of dividends does not have a statistically significant relationship with the interaction of dummy variables of the ownership structure and crisis years. This can mean that in the crisis period companies identical in terms of this kind of structure do not employ sufficiently homogeneous strategies in the field of dividend payouts. At the same time, dummy variables of state participation and the presence of foreign shareholder are significant in all models. The status of publicly traded company and availability of exchange quotations did not have a significant impact on the dividend payouts of Russian companies. The results obtained as part of the empirical analysis help to frame an effective dividend policy in the crisis years, taking into account possible changes in the com position and structure of ownership, as well as additional financial restrictions associated with limited access to global markets.

Does GDP Affect Tax Revenue?

Indonesia's largest revenue comes from taxes which function to fund expenses. The increase in tax revenues must be in line with Indonesia's economic growth which is reflected in the Gross Domestic Product (GDP). This study analyzes the effect of GDP revenue on total tax revenue in Indonesia during 1988-2021 using control variables including; the money supply (M2), the population (POP), and the amount of exports and imports (XM). GRDP is the main variable because it has 17th sectors which an important in supporting economic growth and increasing the burden of tax objects. This study used a quantitative descriptive method with the Newey-West HAC method. The results showed that this study was unbiased, GDP had a positive-significant effect as indicated by the percentage of GDP growth with an average of 7% during the study period. The control variables that have a positive-significant effect are M2 and XM, and the population is not significant because the increase in the population does not support awareness of paying taxes. When there is an increase in GDP, it can provide an increase in tax revenue, as well as if there is an increase in the money supply (M2) and exports-imports (XM). Increasing revenue in GDP, M2 and XM can support the creation of new revenue objects for taxes, this is what will support the development process, especially in terms of financing. In order to increase financing for the development process, the government continues to seek sources of tax objects, not only from sectors in GDP, but also from potential export-import, and all transactions that can increase the money supply.

Kontribusi Pajak Provinsi Dan Pajak Kabupaten/Kota Terhadap Penerimaan Pajak Daerah (Studi Kasus: Provinsi DKI Jakarta 2017-2022)

Local taxes is original and the largest revenue in the budget and revenue; excluding retribution, segregated asset management results, and other legal original income. The aim of this research was to find out how much the contribution of the types of local taxes to the total local tax revenue during 2017-2022 fiscal year. The studied objects were 13 types of local taxes of the DKI Jakarta Provincial Government. The secondary data were used by this quantitative and descriptive research methods. The research problems included how much the contribution of the local taxes in the provincial tax revenues, how much the contributions of local taxes in district/city tax revenues and how much contributions of provincial taxes and district/city taxes in total local tax revenues managed by Regional Revenue Body (Badan Pendapatan Daerah) of DKI Jakarta. The conclusion for the first problem was the Motor Vehicle Tax (PKB) as the contributor in the provincial tax. The second, it was found that local taxes that had the highest contribution to provincial taxes were PBB-P2 and BPHTB, while for the third problem was found that district/city taxes contributed a higher contribution than provincial taxes to total local tax revenues.

Factor Analysis of the Efficiency of Russian Oil and Gas Companies

The purpose of the study is to develop theoretical and methodological foundations for the development of tools for assessing the level of financial and technical efficiency of oil and gas companies and identifying reserves for improving efficiency based on the influence of external and internal factors. The theoretical basis of the research consists of the authors' works devoted to the problems of assessing financial efficiency, technical efficiency, innovation, market and environmental efficiency of companies. Modeling was carried out on the basis of tools for building DEA models, logistic regression, methods of correlation and regression analysis using the functionality of the software product R. The data of 7 companies with the largest revenue in the oil and gas industry by the end of 2020 and macroeconomic indicators of the financial and economic market of the Russian Federation are also components of the information base of the study. The scientific novelty of the research lies in the development of theoretical provisions and methodological tools for evaluating the effectiveness of companies in effective identification by assessing financial and technical efficiency, developing models of the phenomenon and forecasting the effectiveness of companies in the oil and gas industry.

Efforts to Increase Free Regional Original Income on the Ponorogo Regency Regional Tax Road-Map for 2022-2026

Local tax revenue is the largest source of local revenue. Conditions in Ponorogo Regency in the local tax revenue sector have decreased in 2020 due to the Covid-19 pandemic. The government must prepare a strategy and design to recover lost tax revenues in 2020. Projections are made to find out the amount of local tax revenue, especially in Ponorogo Regency in the coming 2022-2026. This study aims to calculate and project the value of regional tax revenue for Ponorogo Regency in 2022-2026 and design activities so that these projections can be fulfilled. Secondary data obtained from the Office of Revenue, Financial Management and Regional Assets of Ponorogo Regency. The largest revenue from the Regional Tax for Ponorogo Regency in 2013-2021 is land and building taxes with a total of 250,443,706,350 and the lowest is the groundwater tax post which only reaches 1,862,439,630. However, after making projections for 2022-2026 the largest tax post occurs in total hotels with a value of 6,072,824,558 and the lowest tax post occurs with a parking tax of 722,938,090. The value of the highest tax item has changed in the hotel tax post as well as the hidden tax item in the parking tax which has changed in its entirety from before the projection was carried out. So it is necessary to renew new activity programs in order to increase tax items that are still low and maintain tax items that are already large.

Model Komunikasi Pada Pendidikan Perkoperasian Bagi Anggota

KPRI-KPKS is a cooperative that members consisting of domestic health staff profession in sumedang district such as doctor, nurse, midwife, etc. In addition, KPRI-KPKS has six business units including: Savings and Loan Units, Mini Market Units, Photocopy Units, Logistic Units, multi- purpose building rentals and canteens Units. Based on the six business units, the savings and loan unit has the largest revenue. Superior cooperatives are cooperatives that can provide welfare to members by fulfilling what their members need and want. The purpose of this research was to describe the communication model of the implementation of member education service and find out the service quality of the cooperative which would later be linked to the member participation of the KPRI-KPKS in all Units. The research method used in this study is a case study with descriptive data analysis using a qualitative approach. The results of this study Communication Services Model of KPRI-KPKS in all Unit is described in the form of TNA “Training Need Analysis” is a needs analysis specifically intended to determine what training needs are actually the priority. The concept of "Training Need Analysis" uses the concept of interactional communication model.. And the Lasswell Communication model. The efforts of KPRI-KPKS to improve the quality of KPRI-KPKS cooperative education for members in order to improve the member participation of the Cooperative.
 Keywords: Communication Model, Educations Service, Member Participations

Revisiting Jane Jacobs: Quantifying urban diversity

This study attempts to formally quantify Jane Jacob’s notion of urban diversity and examine whether greater diversity actually contributes economic benefits to a neighborhood. Focusing on the number and types of stores at the street level, we use the Shannon–Weaver index to quantify commercial diversity. We then compare the obtained degrees of diversity with store sales volumes obtained through credit card transaction data aggregated in the neighborhood divided into a 200-m grid. The results of the analysis, performed on 50 Spanish cities, show that the greater the diversity in the grid, the higher the sales volumes of the stores, and this tendency is more evident in large than in small–medium cities. In addition, we found that the coexistence of different store types provides a positive environment for the emergence of hub stores. We specifically define a hub store in this paper as the store with the largest revenue within a grid, provided that the distribution of the sales revenue in a grid is statistically similar to the power law. We speculate that hub stores trigger exploration between different store types, and consequently, the sales volumes of highly diverse neighborhoods increase compared with those of less diverse neighborhoods. These results highlight the importance of urban diversity for economic prosperity, which can lead to an increased quality of life for city neighborhoods.

Disclosure Levels and Quality of Environmental Indicators of CSR Reports of Developers

<p>永續是當前全球性議題，公司提出企業社會責任(Corporate social responsibility, CSR)報告書，揭露環境、經濟、社會三面向之永續績效及作為。台灣自2014年開始，符合條件的建設公司被規定要編製CSR報告書，但文獻指出，CSR報告書揭露的內容與品質有所不足。 本研究探討CSR報告書中環境面的內容，依全球報告綱領(Global Reporting Initiative, GRI)的要求，分析台灣建設公司的CSR報告書之環境指標的揭露程度、品質原則遵循程度，以及兩者之相關性。選取上市(櫃)營收前六大建設公司為個案研究。研究結果發現，環境指標揭露程度不高且揭露的質、量不一致；品質原則遵循為中等程度，時效性遵循程度最高，可靠性最低；環境指標揭露程度與品質遵循呈現低度正相關。 建設公司可依GRI準則的指標要求項目，發展環境管理方針，輔助提高報告書的揭露深度與品質。另外，運用外部認證的報告書，可提高可靠性、增加公信力，符合金管單位的政策。</p> <p> </p><p>Sustainability is a current global issue. Companies have published CSR (corporate social responsibility) reports to disclose sustainable performances and actions in economic, environmental, and social aspects. In Taiwan, the qualified listed companies including developers have been required to compile CSR reports since 2014. However, literature points out that the disclosure and quality of CSR reports are not adequate. The objective of this research was to examine the environmental contents of CSR reports. Based on the 2016 GRI (Global Reporting Initiative) Standards, this study analyzed the disclosure levels and quality compliance degree of the 30 environmental indicators and the relationship between the two. Six listed developers with the largest revenues were chosen as cases to study. The results show that the disclosure levels of environmental indicators were not high and the disclosure levels and numbers of environmental indicators were not consistent. In the quality principles, timeliness is the most compliant one but reliability is the last. The disclosure levels and quality compliance show a low positive relationship. Based on the requirements of GRI Standards, developers can establish their own environmental management approaches, which can help raise both disclosure levels and quality of the reports. Further, a CSR report with external assurance can strengthen its reliability, increase public trust and meet the government policy.</p> <p> </p>

Antitrust Anachronism: The Interracial Wealth Transfer in Collegiate Athletics Under the Consumer Welfare Standard

Under an illusory nexus to education, intercollegiate athletics in the United States represents a multibillion-dollar enterprise that extracts economic rents from the majority Black athlete labor to the benefit of overwhelmingly White constituencies. Under the aegis of “amateurism,” member universities of the National College Athletic Association (NCAA) collude to fix maximum athlete compensation at cost-of-attendance and strip athletes of the economic rights over their own name, image, or likeness. While this anticompetitive restraint encumbers all athletes competing under the NCAA umbrella, it imposes a disparate impact on Black and other minority athletes who represent a majority of the labor in the largest revenue sports: football and basketball. Although White coaches are the most visible beneficiaries of this anticompetitive restraint, the scope of amateurism’s interracial distributional effects has largely remained uncovered. This article seeks to fill this gap in the literature. Leveraging data from multiple sources, including institutional financial reports and the NCAA Demographics Database from 2007–2020, this article quantifies the NCAA’s wealth transfer away from primarily Black athlete labor to institutions and overwhelmingly White constituencies. Under the NCAA’ restraint, we estimate that Black football and men’s and women’s basketball athletes at the Division I Power 5 Conference level have lost approximately $17 billion to $21 billion in compensation from 2005 to 2019 or roughly $1.2–$1.4 billion per year. The antitrust status quo’s failure to enjoin the NCAA’s collusive wage-fixing restraint, which causes such obvious antitrust injury and harm to athlete labor, underscores the fundamental shortcomings of using the consumer-welfare standard as the exclusive lodestar to investigate and enjoin anticompetitive conduct; it also exposes the divergence between “amateurism” as described in Board of Regents and the modern-day realities of college athletics.

Kontribusi Pajak Daerah Terhadap Produk Domestik Regional Bruto Kabupaten Bolaang Mongondow Selatan

Local taxes are taxes whose management and collection are carried out by local governments and for the benefit of the region itself as well as a source of regional income that contributes to the Gross Regional Domestic Product (PDRB). Gross regional domestic product (GRDP) is one of the macroeconomic indicators designed to present economic events in the exploitation of these resources and further understand the relationship between the transactions that occur in between. In Bolaang Mongondow Selatan Regency, the increase in Regional Original Income (PAD) is dominated by the contribution of tax revenues and levies. Local taxes and levies are the largest revenues that can contribute to the South Bolaang Mongondow Regional Original Revenue. Local taxes are able to become a mainstay in contributing to GRDP, because it is in line with the rapid development and economy in Bolaang Mongondow Selatan Regency. The purpose of this study was to determine the contribution of local taxes to the Gross Regional Domestic Product (PDRB) of Bolaang Mongondow Selatan Regency. This research is a quantitative study using secondary data (time series) in the 2010-2020 observation period. PDRB data collection is obtained from BPS South Bolaang Mongondow Regency, while regional tax and PAD data are obtained from South Bolaang Mongondow BPKPD. The results obtained are approximately 62.3% of local taxes have a significant effect on contributing to the Gross Regional Domestic Product (GRDP).

Kontribusi Pajak Daerah Terhadap Produk Domestik Regional Bruto Kabupaten Bolaang Mongondow Selatan

Local taxes are taxes whose management and collection are carried out by local governments and for the benefit of the region itself as well as a source of regional income that contributes to the Gross Regional Domestic Product (PDRB). Gross regional domestic product (GRDP) is one of the macroeconomic indicators designed to present economic events in the exploitation of these resources and further understand the relationship between the transactions that occur in between. In Bolaang Mongondow Selatan Regency, the increase in Regional Original Income (PAD) is dominated by the contribution of tax revenues and levies. Local taxes and levies are the largest revenues that can contribute to the South Bolaang Mongondow Regional Original Revenue. Local taxes are able to become a mainstay in contributing to GRDP, because it is in line with the rapid development and economy in Bolaang Mongondow Selatan Regency. The purpose of this study was to determine the contribution of local taxes to the Gross Regional Domestic Product (PDRB) of Bolaang Mongondow Selatan Regency. This research is a quantitative study using secondary data (time series) in the 2010-2020 observation period. PDRB data collection is obtained from BPS South Bolaang Mongondow Regency, while regional tax and PAD data are obtained from South Bolaang Mongondow BPKPD. The results obtained are approximately 62.3% of local taxes have a significant effect on contributing to the Gross Regional Domestic Product (GRDP).

Achieving Resonance for Online Travel Brands via Mobile Devices

Branding for service organizations has challenges with the limited space on a mobile phone while consumers create a brand experience in an instant. This reports how online travel agencies (OTA) present their brands on mobile, as framed by the Brand Resonance Pyramid. The authors examine how the OTA present the four levels of branding: identity, meaning, judgement/feelings, and resonance. The authors reflect on qualitative perceptions of Expedia and Booking, the largest revenue OTA, applied to key branding elements on mobile devices for booking flights, accommodations, and car rentals. Travel brands are challenged to improve customer relationships to the resonance level in order to experience the highest mutual value using this communication technology.

Analysis on Marketing Strategies of Tencent Games—Take Honor of Kings as an Example

This paper mainly focuses on the marketing strategies of Tencent Games. Tencent Games has the largest revenue all over the world. It is considered that the effective marketing strategies play important roles in global competition. Many researches have been focusing on this topic. In this article, strategies are summarized into four main points: product marketing, entertainment marketing, cross-border cooperation and intellectual property creation. Then the author conducts out a deep case study of Honor of Kings, introducing the most striking and latest strategies of the game. The game has cross-border cooperation with a cosmetics brand, idolizes the in-game characters and gets hold of festivals to launch virtual products. The experience of Tencent Games indicates that different strategies fit different periods and the developer should listen to the users and follow the trend.

Emotional tones in scientific writing: comparison of commercially funded studies and non-commercially funded orthopedic studies

Background and purpose — There is ongoing debate as to whether commercial funding influences reporting of medical studies. We asked: Is there a difference in reported tones between abstracts, introductions, and discussions of orthopedic journal studies that were commercially funded and those that were not commercially funded? Methods — We conducted a systematic PubMed search to identify commercially funded studies published in 20 orthopedic journals between January 1, 2000 and December 1, 2019. We identified commercial funding of studies by including in our search the names of 10 medical device companies with the largest revenue in 2019. Commercial funding was designated when either the study or 1 or more of the authors received funding from a medical device company directly related to the content of the study. We matched 138 commercially funded articles 1 to 1 with 138 non-commercially funded articles with the same study design, published in the same journal, within a time range of 5 years. The IBM Watson Tone Analyzer was used to determine emotional tones (anger, fear, joy, and sadness) and language style (analytical, confident, and tentative). Results — For abstract and introduction sections, we found no differences in reported tones between commercially funded and non-commercially funded studies. Fear tones (non-commercially funded studies 5.1%, commercially funded studies 0.7%, p = 0.04), and analytical tones (non-commercially funded studies 95%, commercially funded studies 88%, p = 0.03) were more common in discussions of studies that were not commercially funded. Interpretation — Commercially funded studies have comparable tones to non-commercially funded studies in the abstract and introduction. In contrast, the discussion of non-commercially funded studies demonstrated more fear and analytical tones, suggesting them to be more tentative, accepting of uncertainty, and dispassionate. As text analysis tools become more sophisticated and mainstream, it might help to discern commercial bias in scientific reports.

Contract Model in Sustainable Supply Chain Risk Management: An Empirical Evidence on Apple Based Products in Indonesian Small Scale Industry

This research aimed to develop a performance based contract model for supply chain risk management based on revenue sharing and with a goal programming approach. The research was conducted on the famous apple juice industry in Batu City, Indonesia in July-August 2020. Data were collected from several informants namely farmers, collectors and apple juice processor. This research shows that collectors play an important role in the sustainability of the supply chain for the apple juice industry. Collector also gets the largest revenue sharing which of course has been agreed upon by the actors in the supply chain and generates fairly fair revenue sharing. Keywords: revenue sharing; sustainable supply chain; risk management; apple juice DOI: 10.7176/EJBM/12-36-08 Publication date: December 31 st 2020

Assortment Optimization Under the Multinomial Logit Model with Sequential Offerings

We consider assortment optimization problems, where the choice process of a customer takes place in multiple stages. There is a finite number of stages. In each stage, we offer an assortment of products that does not overlap with the assortments offered in the earlier stages. If the customer makes a purchase within the offered assortment, then the customer leaves the system with the purchase. Otherwise, the customer proceeds to the next stage, where we offer another assortment. If the customer reaches the end of the last stage without a purchase, then the customer leaves the system without a purchase. The choice of the customer in each stage is governed by a multinomial logit model. The goal is to find an assortment to offer in each stage to maximize the expected revenue obtained from a customer. For this assortment optimization problem, it turns out that the union of the optimal assortments to offer in each stage is nested by revenue in the sense that this union includes a certain number of products with the largest revenues. However, it is still difficult to figure out the stage in which a certain product should be offered. In particular, the problem of finding an assortment to offer in each stage to maximize the expected revenue obtained from a customer is NP hard. We give a fully polynomial time approximation scheme for the problem when the number of stages is fixed.

Struktura wypłat z bankomatów z uwzględnieniem typów ich lokalizacji

Jednym z elementów procesu zarządzania siecią bankomatową jest dogłębna analiza struktury wypłat z poszczególnych bankomatów oraz z określonych grup bankomatów o zbliżonej lokalizacji. Jest to element niezbędny przy podejmowaniu decyzji o wyborze lokalizacji dla nowych bankomatów oraz o likwidacji określonego bankomatu lub bankomatów z jakiegoś typu lokalizacji. Ważnymi elementami struktury wypłat, zwłaszcza w ujęciu opłacalności funkcjonowania bankomatu, są liczba oraz wielkość wypłat z bankomatu. Liczba wypłat z bankomatu jest związana bezpośrednio z przychodami operatora z tytułu opłaty interchange oraz reklam wyświetlanych podczas korzystania z bankomatu przez klienta. Im większa liczba operacji wypłat, tym większe przychody dla operatora sieci. Z kolei wielkość wypłat powiązana jest bezpośrednio z kosztami, jakie ponosi operator. Większe wypłaty z danego bankomatu oznaczają wyższe koszty związane z przygotowaniem i dostarczeniem gotówki do bankomatu oraz jej „zamrożeniem” w bankomacie. Celem przeprowadzonych badań jest wskazanie tych typów lokalizacji bankomatów, które potencjalnie przynoszą największe zyski, tzn. występuje w nich najwięcej wypłat o stosunkowo niskiej wartości. Dodatkowo zweryfikowano, czy występuje istotne zróżnicowanie w liczbie wypłat oraz w wielkości wypłat pomiędzy grupami bankomatów z różnych typów lokalizacji. W analizie wykorzystano szeregi czasowe liczby i wielkości wypłat z bankomatów jednego z największych operatorów sieci bankomatowych w Polsce. Dane dotyczą bankomatów zlokalizowanych w województwach małopolskim i podkarpackim. W celu porównania struktury wypłat oraz wykazania ich zróżnicowania w poszczególnych bankomatach i grupach bankomatów wykorzystano podstawowe miary statystyczne oraz wybrane testy statystyczne. W wyniku przeprowadzonych badań zostały wyodrębnione te typy lokalizacji, w których instalowanie bankomatów z dużym prawdopodobieństwem przyniesie większy dochód. Przeprowadzone analizy mogą posłużyć operatorom bankomatowym przy wyborze typu lokalizacji.