Percent Of Revenue Research Articles

The impact of crowdsourcing and user-driven innovation on R&D departments’ innovation activity: Application of multivariate correspondence analysis

Research background: In enterprise practices, innovation management is taking on more and more open forms. New, creative sources of inspiration are being sought. More and more companies are opening up to cooperation with external people or entities, thus entering a path of open innovation and crowdsourcing. This development is facilitated by increasingly large numbers of online and virtual communities. The idea is to use the potential of the crowd — collective intelligence and creativity. As the strategy is still developing, knowledge in this area is limited. There is a paucity of research on the impact of crowdsourcing on R&D departments and their innovative activities. Purpose of the article: The study aims to determine whether the use of customer support in the form of crowdsourcing affects the innovative activities of R&D departments that implement user-driven innovation (UDI). Methods: An original questionnaire was used for the study. Fifty-seven R&D departments in Poland participated in the research. A correspondence analysis, performed on the basis of the Burt matrix, was applied for the analysis. The authors also used Cramer's V correlation coefficients. Examination of the acquired correlation coefficients reveals the existence of four distinct categories of enterprises regarding the usage of crowdsourcing and implementation of product innovations, completed R&D projects, employment in R&D departments, and percentage of revenue allocating in R&D works. Findings & value added: Research has shown that R&D departments positively evaluate the effects of using UDI in market research analyses of customer purchasing behavior. It helps to create or improve products or services offered on the market, especially in the field of customization, using the information from national research and development units at the same time. Their purpose is mainly to increase the product range. The findings can help academics and practitioners improve the body of knowledge about the determinants of innovation activity, especially concerning relationships with customers and user-driven innovation practices.

The effects of different feeding strategies providing different levels of vitamin A on animal performance, carcass traits, and the conversion rate of subcutaneous fat color in cull-cows

Abstract Cull cows represent a significant percentage of revenue received from the U.S. beef industry; however, cull cows are heavily price discounted at time of slaughter. This experiment’s objective is to evaluate different feeding strategies and their effects on body condition score, subcutaneous fat color, and carcass yield and quality traits in cull cows. The central hypothesis is feeding a high-energy diet, with low levels of vitamin A, for 56 d will improve animal performance, carcass yield, and quality traits in addition to capturing the point (rate) of the conversion of yellow to white subcutaneous fat. In the present experiment 98 Angus crossbreed cows were utilized. Cows were fed either low vitamin A (LVA) diet consisting of whole shelled corn, soybean hulls, soybean meal, and a mineral-vitamin supplement or high vitamin A (HVA) diet, formulated using whole shelled corn, fescue hay, dry distiller grains with soluble, and a mineral-vitamin supplement for 56 d. During the 56 d feeding period, body weights and condition scores, and subcutaneous adipose samples were collected every 14 d. On day 56, cattle were slaughtered; 48 h postmortem carcass characteristics and objective color scores (subcutaneous adipose tissue) were recorded and a sample of the longissimus dorsi lumborum was collected. Subcutaneous adipose tissue samples were utilized to record subjective color scores and then ground to be analyzed for β-carotene concentration. The longissimus dorsi lumborum samples (2.54 cm slices) were removed for Warner-Bratzler shear force (WBSF) and pH testing. Data were analyzed using the MIXED procedure of SAS. Feeding cull cows LVA resulted in differences in subcutaneous carcass fat color (P = 0.01) as well as b* values (P < 0.01) on day 56 compared with HVA. Subjective fat color scores were not different (P > 0.10) on day 0 or 14 but were different (P ≤ 0.05) on days 28, 42, and 56. Additionally, 9-cis-β-carotene concentration on day 56 were different (P = 0.05) between treatments. A trend was noticed for all-trans-β-carotene concentration (P = 0.10) on day 56 as well. Cull cow body weights were greater (P ≤ 0.04) when fed the LVA diet starting on days 14, 28, and 42; and a trend was noticed on day 56 (P = 0.09). Overall, cows fed the LVA treatment for 56 d exhibited decreased adipose yellowness and β-carotene concentrations as well as increased live weights.

Research the state of local budgets execution of Ukraine during wartime

The article examines the state of local budgets execution of Ukraine in wartime conditions, and finds out the main trends and identifies problematic points in local budgets implementation. The role of local budgets in overcoming challenges in wartime conditions through the financial basis for providing services at the local level, helping internally displaced persons, supporting relocated businesses, arranging shelters, and ensuring the fulfillment of socio-economic tasks at the local level have been characterized. The financial resources of local self-government have been described where the dominant place is occupied by local budget revenues. It was found that there were changes in the budget legislation in the conditions of martial law, which relate to the methods and ways of managing public finances, including local budgets through the simplification of the budget process procedure at the local level and the expansion of both the government and local authority’s powers in terms of management and use of budget funds. The dynamics and structure of local budget's revenues of Ukraine, as well as the implementation percentage of revenue's planned indicators of local budgets for the period 2020– 2022 and for January-August 2023 have been analyzed. The dynamics of local budget’s expenditures of Ukraine and the implementation percentage of expenditures planned indicators for 2020–2022 and for January-August 2023 have been studied. A comparison has been made of the total revenue and total expenditure of local budgets of Ukraine in 2020–2022, as well as for January-August 2023. The state of local budgets execution of Ukraine by general and special funds, as well as in general in 2021–2022 and for January-August 2023 has been studied. It was found out that, despite the war, the local budgets of Ukraine had an excess of revenues over expenditures, i.e., a budget surplus. Budget surplus was observed due to the influence of a number of factors, among which the growth of income from personal income tax and import VAT is significant. Problematic points in the execution of revenues and expenditures of local budgets of Ukraine during the wartime period have been indicated, including the occurrence of imbalances in local budgets and the need for further improvement of the national budget policy.

HOW DOES DIGITALIZATION CHANGE THE ROLE OF CUSTOMS AUTHORITIES AND THE IMPLEMENTATION OF THEIR FISCAL FUNCTION

Foreign trade regulation mechanisms all around the world have not kept pace with technology and the business models it creates. Digital globalization brings the new era of global flows, an era in which data flows are becoming more important than physical trade. In this way the percentage of revenue collected by a customs administration to budget revenues in the longer term may decline. The article explores the challenges of the digital economy analysing the latest researches in the field of foreign trade and customs administrations perspectives. The special attention was paid to the term «digitalisation» and the fiscal function of customs administrations. There the descriptive type of research have been used. The research was built based on the review of the current legal provision in the field of customs valuation, e-commerce, IMF, WTO, WCO, OECD latest editions related the topics as digitalization, digital economy, supply chains 4.0, disruptive technologies in customs. Actual areas of work for customs were highlighted. Recommendations in the following spheres were proposed: personnel qualification, organisational integrity, technology implementation, data driven models of work.

Development of a framework for action to advocate for a coherent prevention policy for tobacco, alcohol, and foods high in fats, salt, or sugar: a mixed-methods approach

BackgroundTobacco, alcohol, and foods high in fats, salt, or sugar (HFSS) are health harming products. Limited progress in prevention is partly due to health-harming industry lobbying. Action on Smoking and Health (ASH), Alcohol Health Alliance, and Obesity Health Alliance collaborated with the aim of developing a framework for action to address the saturation of these products in our environment. MethodsWe used a mixed-methods approach. Focus groups with academic experts, local government, and national government, recruited through snowball sampling were held in Nov 3, 2022 (14 participants); April 25, 2023 (20 participants); and June 15, 2023 (20 participants). Iteratively, data analysis was presented, and key themes tested. Commissioned economic analysis of national survey datasets quantified consumer spend on tobacco, alcohol, and food products above government recommendations (all tobacco use, >14 units of alcohol, and national dietary guidelines) and industry percentage of revenues (net of tax). Public opinion data from the ASH YouGov Smokefree Survey 2022 on a nationally representative sample of 13 088 adults were descriptively analysed for specific policy options. FindingsThe framework for action to achieve a coherent prevention approach across products included three key enablers (secure funding for prevention, a comprehensive strategy, and protecting health policy from industry interference). Five key actions were: regulate advertising to limit harm, regulate product use and environments they can be used in, promote healthy messaging, raise the price of health-harming products, and fund treatment services. Economic analysis identified 100% of tobacco usage, 43·4% of alcohol purchased, and 28·8% of food purchased by households was above government recommendations. Post-tax industry revenue was £7·3 billion for tobacco, £11·2 billion for alcohol, and £34·2 billion for HFSS foods. Strong public support for levies (5%, n=8495) and protecting health policy from industry influence (69%, n=9006) was apparent. InterpretationA coherent approach to prevention across health-harming products is effective and has public support. Strengths include the iterative process to develop the framework for action among focus groups and use of nationally representative datasets. Limitations include the snowball sampling. The findings were built into a strategy intended to inform future collaborative work in the area. FundingCancer Research UK (grant PICADV-Feb22\\100004).

Analysis of Factors Affecting Auditor Switching

This research aimed to determine the impact of management changes, company growth, financial distress, and the percentage change in ROA, KAP size, and company size on auditor switching. In this study, the management changes and KAP size employed dummy variables. The company growth is projected by its delta revenue percentage; financial distress is projected by its debt to equity ratio (DER); the percentage change in ROA is projected by its delta return on asset (ROA); and the size of the company is projected with the natural logarithm of total assets. This research was conducted on manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) from 2017–2019. The sampling technique applied in this study was the purposive sampling technique. The sample in the study was 68 companies, and it was conducted over three years, resulting in 204 data. The employed data analysis technique was logistic regression analysis. The results showed that the variable percentage change in ROA and KAP size affected auditor switching. Meanwhile, the variables of management changes, company growth, financial distress, and company size do not affect auditor switching.

Contribution of Nontimber Forest Products Earn to Livelihood in Rural Households and the Type of Use: A Systematic Review

The researcher conducted a review of 83 articles published between 2011 and 2021 to determine the nontimber forest products (NTFPs) income contribution and usage types based on spatial and temporal patterns. The study used a search, synthesis, appraisal, and analysis framework for review. The review included articles that only focused on the contributions of NTFPs for livelihood income and NTFPs usage type, while others not related to these two topics were excluded. For its literature search, more than half of the articles used Google Scholar, followed by Research4life, Scopus/Elsevier, EMBASE, and PubMed, respectively. In this study, excluding papers that (i) did not provide evidence on the income contribution of NTFPs, (ii) did not include articles that did not clearly explain the NTFPs use types, and (iii) were published before 2011, the reviewer was able to reduce the number of included articles (eligibility criteria or inclusion and exclusion criteria). 83 article papers were reviewed for the current review. The majority of the research for this review was carried out in India (19%), Ethiopia (13%), and Nigeria (11%). India was the first of the 17 both Asian and African countries to do research on the NTFPs’ contribution to rural household income and type of use. NTFPs contribute significantly to rural household revenue in 17 countries, ranging from a minimum of 9.5% in Zambia to a maximum of 40.19% in Myanmar. The average percentage of revenue from NTFPs across the 17 nations was 23.56%. Wild fruit, wild vegetables, medicinal plants, firewood, and crafts were the five NTFP usage types that were used by people in every country studied. Despite the fact that different countries utilize different types of NTFPs, the most commonly used types of NTFPs do not differ statistically ( P > 0.05 ). To prevent overexploitation, those top five NTFPs must be conserved as they gather across the regions. NTFP collection is a significant source of revenue for rural poor and people who live in and around the forest. There are many types of NTFPs in both Asian and African countries. So, this study shows that the rural people depend on the forest product and get many benefits from the forest especially in the NTFP usage type. In order to secure livelihood stability in this global biodiversity hotspot and to preserve plant and animal diversity, the cultivation and scientific harvesting of NTFPs are urgently required. It is necessary to increase capacity by teaching NTFP users how, when, and how much to harvest.

Assessment of Tertiary Education Trust Fund (TETFund) Interventions and Academic Staff Job Performance in Public Universities in Southwest, Nigeria

Purpose: The study assessed TETfund interventions and academic staff job performance in public universities in Southwest, Nigeria. This was by considering the provision, adequacy and accessibility to physical infrastructure and instructional material by academic staff in public universities.
 Methodology: Descriptive survey research design was adopted for the study. The population consisted of 11864 Nigeria public universities academic staff. Nine hundred and twenty-seven (927) lecturers, including Heads of Departments (HODs) formed the sample. Two sets of research instruments were designed for the study; tagged TETFUND Interventions Questionnaire (TIQ) for lecturers; and Academic Staff Job Performance Questionnaire (ASJPQ) for H.O.Ds. The instruments were validated by experts and the reliability of the instruments was also ensured using Test-re-test method. Coefficients of 0.86 and 0.87 were obtained for TIQ and ASJPQ respectively. All hypotheses were tested at 0.05 level of significance. Research questions were answered using frequency counts, mean and standard deviation. The hypotheses were tested using Pearson Product Moment Coefficient.
 Findings: The results revealed that there was a positive, high and significant relationship between physical infrastructure, instructional materials and academic staff job performance. The study concluded that, though TETFund might not have been able to meet all the needs of academic staff, it has to a very high extent positively improved their job performance in terms of physical infrastructures and instructional materials.
 Recommendations: It was therefore recommended that the tempo in the area of physical infrastructure and instructional materials should be intensified and sustained since these structures and facilities significantly contributed to the quality of teaching and research engagements that take place in the university system. The federal government should also increase the percentage of revenue allocated to TETfund for procuring more instructional materials and execution of more infrastructural projects which should be enough to accommodate the students’ enrolment in Nigeria public universities.

Efektivitas Peraturan Bupati Gresik Nomor 93 Tahun 2021 Tentang Peraturan Pelaksanaan Peraturan Daerah Kabupaten Gresik Nomor 3 Tahun 2020 Tentang Penyelenggaraan Dan Retribusi Parkir

This research aims to find out the revenue effectiveness of implementing parking fees by the transportation agency, which is directly authorized by the Regent. Regional Original Revenue (PAD) has various sources of income funds, one of which is parking restitution revenue, especially in Gresik district, which is then used for the development of Gresik district. This study uses empirical legal research methods. The data sources that have been obtained through interviews with informants are from the Gresik Regency Transportation Service and also the Regent's Regulation Number 93 of 2021 concerning Regulations for the Implementation of Gresik Regency Regional Regulation Number 3 of 2020 concerning Implementation and Parking Retribution. The results of this study show that in 2019-2020 it can be said to be effective, but it will not be effective in 2021 with a parking fee revenue percentage of only 28.84%. Factors causing this decrease in income are parking attendants who do not tap parking daily income, as well as a lack of public awareness when paying for parking by not asking for a ticket that has been provided by the transportation agency. This shows the lack of effectiveness in managing parking fees that occur in the field.

Comparative Analysis for Strategy Implementation in Indonesia's Hotel Business Sector During Covid-19

This paper examines the performance of differentiation strategies employed by two prominent holding hotel companies, Intercontinental Group, and ACCOR Group, within different hotel categories. This research objective is to compare the revenue performance of 3-star and 4-star hotels, specifically Holiday Inn and Holiday Inn Express (from Intercontinental Group) also Ibis and Novotel (from ACCOR Group). The data analysis involves the calculation of revenue percentages for each hotel category over seven years, from 2016 to 2022. This research adopts descriptive and comparative approaches by contrasting the performance metrics of RevPAR, Occupancy Rate, and Average Room Rate (ARR). In conclusion, in 2016-2019, both the 4-star hotels of ACCOR Group and InterContinental Group tended to experience a downward trend in performance on all metrics. However, on the metrics of ARR and RevPAR, Novotel looks to dominate Holiday Inns. Even though the Occupancy Rate (OCC) metrics, the two hotel brands are balanced. In the 3-star hotels, both hotels also experienced a downward trend in 2016-2019. Both Holiday Inn Express and Ibis were unable to withstand in 2020, so the decline in their performance plummeted. On the positive side in 2021-2022, both hotels seemed to be back on their feet with significant increases and Ibis from ACCOR Group tends to excel in all three metrics. In terms of revenue percentage, it can be concluded that the 3-star hotel strategy is successful even in uncertain conditions. Meanwhile, the 4-star hotel strategy needs to be evaluated whether it is resilient enough to deal with unexpected situations

Contribution of Non-agricultural Sector in Economic Development of Nepal

The non-agricultural sector has made a significant contribution to the Nepalese economy. The non-agriculture sector now contributes 76.1 percent of GDP. In the fiscal year 2078/2079, the per capita income rises by 10.8 percent as a result of this contribution. In the fiscal year 2078/2079, itis anticipated that this income would rise to US$ 1381. The per capita income for the fiscal year2077/2078 was only US$1246. GDP growth rates from the industrial and service sectors are 5.05percent and 4.43 percent, respectively, in the non-agriculture sector. Average percentage of total GDP for the previous five years: 65.7 percent, 65.9 percent, 68.6 percent, and 74.9 percent for 2059/60 to 2063/64, 2064/65 to 2068/69, 2069/70 to 2073/74, and 2074/75 to 2078/79respectively.The average growth rate for this industry over the thirteenth plan period is 3.4percent. Likewise, 37.2 percent of revenue in 2010/11 came from industries outside than agriculture. In Nepal, 21.6 percent of the population continues to live in poverty. Thus, it is intended to reduce poverty from 21.6 percent to 18 percent by the end of the 14th plan period and to eradicate it entirely by 2030. As a result, the non-agricultural sector will assist Nepal in moving from a less developed to a middle-income country. Hence, this study focuses on the contribution of non-agriculture sector in economic development of Nepal.

ВИМОГИ ДО ОРГАНІЗАТОРІВ АЗАРТНИХ ІГОР: ЗАРУБІЖНИЙ ТА ВІТЧИЗНЯНИЙ ДОСВІД

Gambling as a form of economic activity exists in almost all countries of the world. Only the question of the form of its implementation is relevant: it can be an illegal activity, or an activity permitted by law in one or another country. Gambling is a very profitable business. For example, from January to October 2021, the gross revenue from games in the United States of America was 43.43 billion dollars [2]. Income from gambling is an important source of replenishment of the state budget of each country, which is why most states have legalized this type of activity by establishing mandatory gambling licensing and established requirements for gambling organizers. The article carries out a systematic analysis of the provisions of the legislation on gambling in a number of foreign countries, compares their experience and the basics of the mechanism of implementation of this activity in Ukraine. In particular, through the systematization of the elaborated regulatory legal acts on gambling in foreign countries, the main features of three models of conducting gambling business - British, American and European - were highlighted and outlined. The method of comparing models of gambling organizations makes it possible to highlight aspects of the national model that need improvement by adopting foreign experience. The most controversial is the prohibition of foreign representatives from conducting activities related to the organization of gambling in Ukraine, since such a ban significantly reduces the percentage of revenues to the state budget from the activities of world-famous gambling giants. The article examines the main aspects of the regulation of gambling in Ukraine and the world in the context of requirements for their organizers. The domestic and foreign models of regulation of the organization of the gambling industry were analyzed and their problematic aspects and positive practices were highlighted.

Time for marketing to embrace reinforcement learning

Since COVID-19 upended the world, marketers can no longer rely on historical data to inform their decisions. Channel splits have changed and online conversations have exploded. Marketing budgets have decreased as a percentage of revenue, meaning marketing funds must be used more effectively and efficiently than ever. Fortunately, the relatively new application of reinforcement learning — a data science approach — in marketing offers additional opportunities to gain competitive advantage using artificial intelligence. Unlike other types of machine learning, reinforcement learning uses algorithms that do not typically rely only on historical data sets, to learn to make predictions. Rather, these algorithms learn as humans often do, through trial and error, adjusting their ‘behaviour’ based on the outcomes of their actions. While the algorithms and computations behind reinforcement learning can be complex and sophisticated, its ability to deal with real-time decision making makes it an attractive option for marketers. This paper shows that with the right ‘business translator’ — that is, a person or team operating as the ‘glue’ between data science and business performance — sophisticated data science becomes accessible to commercial teams looking to drive performance improvements.

Adoption of Patient Engagement Strategies by Physician Practices in the United States.

Patient engagement strategies can equip patients with tools to navigate treatment decisions and improve patient-centered outcomes. Despite increased recognition about the importance of patient engagement, little is known about the extent of physician practice adoption of patient engagement strategies nationally. We analyzed data collected from the National Survey of Healthcare Organizations and Systems (NSHOS) on physician practice adoption of patient engagement strategies. Stratified-cluster sampling was used to select physician practices operating under different organizational structures. Multivariable linear regression models estimated the association of practice ownership, health information technology functionality, use of screening activities, patient responsiveness, chronic care management processes, and the adoption of patient engagement strategies, including shared decision-making, motivational interviewing, and shared medical appointments. All regression models controlled for participation in payment reforms, practice size, Medicaid revenue percentage, and geographic region. We found modest and varied adoption of patient engagement strategies by practices of different ownership types, with health system-owned practices having the lowest adoption of ownership types. Practice capabilities, including chronic care management processes, routine screening of medical and social risks, and patient care dissemination strategies were associated with greater practice-level adoption of patient engagement strategies. This national study is the first to characterize the adoption of patient engagement strategies by US physician practices. We found modest adoption of shared decision-making and motivational interviewing, and low adoption of shared medical appointments. Risk-based payment reform has the potential to motivate greater practice-level patient engagement, but the extent to which it occurs may depend on internal practice capabilities.

Managing Relationships Between Restaurants and Food Delivery Platforms: Conflict, Contracts, and Coordination

Restaurant delivery platforms collect customer orders via the Internet, transmit them to restaurants, and deliver the orders to customers. They provide value to restaurants by expanding their markets, but critics claim they destroy restaurant profits by taking a percentage of revenues and generating congestion that negatively impacts dine-in customers. We consider these tensions using a model of a restaurant as a congested service system. We find that the predominant industry contract, in which the platform takes a percentage cut of each delivery order (a “commission”), fails to coordinate the system because the platform does not internalize its effect on dine-in revenues; this leads to prices that are too low, reducing the restaurant’s margins and leaving money on the table for both firms. Two commonly proposed remedies to this problem (commission caps and allowing the restaurant to set a price floor on the platform) can increase restaurant revenue but do not solve the coordination issue. We thus propose an alternative, practical coordinating contract that is a variation of the current industry standard: for each delivery order, the platform pays the restaurant a percentage revenue share and a fixed fee. We show that this contract, appropriately designed, coordinates the system, protects restaurant margins by ensuring a lower bound on its revenue per delivery order, and allocates revenue between the restaurant and the platform with a high degree of flexibility. This paper was accepted by Victor Martinez-de-Albeniz, operations management. Supplemental Material: The e-companion is available at https://doi.org/10.1287/mnsc.2022.4390 .

Physician Compensation Arrangements and Financial Performance Incentives in US Health Systems

Public and private payers continue to expand use of alternative payment models, aiming to use value-based payment to affect the care delivery of their contracted health system partners. In parallel, health systems and their employment of physicians continue to grow. However, the degree to which health system physician compensation reflects an orientation toward value, rather than volume, is unknown. To characterize primary care physician (PCP) and specialist compensation arrangements among US health system-affiliated physician organizations (POs) and measure the portion of total physician compensation based on quality and cost performance. This study was a cross-sectional mixed-methods analysis of in-depth multimodal data (compensation document review, interviews with 40 PO leaders, and surveys conducted between November 2017 and July 2019) from 31 POs affiliated with 22 purposefully selected health systems in 4 states. Data were analyzed from June 2019 to September 2020. The frequency of PCP and specialist compensation types and the percentage of compensation when included, including base compensation incentives, quality and cost performance incentives, and other financial incentives. The top 3 actions physicians could take to increase their compensation. The association between POs' percentage of revenue from fee-for-service and their physicians' volume-based compensation percentage. Volume-based compensation was the most common base compensation incentive component for PCPs (26 POs [83.9%]; mean, 68.2% of compensation; median, 81.4%; range, 5.0%-100.0% when included) and specialists (29 POs [93.3%]; mean, 73.7% of compensation; median, 90.5%; range, 2.5%-100.0% when included). While quality and cost performance incentives were common (included by 83.9%-56.7% of POs for PCPs and specialists, respectively), the percentage of compensation based on quality and cost performance was modest (mean, 9.0% [median, 8.3%; range, 1.0%-25.0%] for PCPs and 5.3% [median, 4.5%; range, 0.5%-16.0%] for specialists when included). Increasing the volume of services was the most commonly cited action for physicians to increase compensation, reported as the top action by 22 POs (70.0%) for PCPs and specialists. We observed a very weak, nonsignificant association between the percentage of revenue of POs from fee for service and the PCP and specialist volume-based compensation percentage (r = 0.08; P = .78 and r = -0.04; P = .89, respectively). The results of this cross-sectional study suggest that PCPs and specialists despite receiving value-based reimbursement incentives from payers, the compensation of health system PCPs and specialists was dominated by volume-based incentives designed to maximize health systems revenue.

The Impact of the COVID-19 Pandemic on the Budget Performance of the Kediri City Government

This study aims to analyze the impact of the Covid-19 pandemic on the performance of the Kediri City Government's budget (APBD), including: 1) analysis of regional revenue performance, 2) analysis of regional expenditure performance, with several elements of analysis for each type of performance analysis, and 3) performance analysis. Financing, so that the results of this analysis provide an overview related to the posture and performance of the budget and are expected to be a reference for the Kediri City Government in determining policies, especially the economic sector. Quantitative descriptive methods were used in this study to describe phenomena with data processing systems that were already available in the form of numbers that describe the Kediri City Government APBD. The analysis of research data used in this study was in the form of financial ratios sourced from the Kediri City Government Financial Statements for three years before the Covid-19 Pandemic (2017-2019) and at the moment the Covid-19 Pandemic (in 2020) occurred. The results of data analysis show that: (1) the performance of the revenue budget is categorized good, because the realization of income exceeds the set target. In 2020, although the realization of revenue could exceed the target, the percentage of revenue decreased compared to previous years, (2) as a impact of the Covid-19 Pandemic, the revenue of the City of Kediri in the 2020 fiscal year experienced a negative growth of -4.2%., (3) the budget performance of the Kediri City Government from 2017 to 2020 in the aspect of financial independence was categorized very low, (4) the realization of regional tax revenues and regional levies exceeds the targets set in APBD, and the performance of the Kediri City Government in the aspect of the effectiveness of local tax collection and regional levies were in the very effective category, (5) the performance of the Kediri City Government in collecting revenue in the form of regional taxes and regional levies was categorized efficient, (6) in the 2020 fiscal year, when the Covid-19 Pandemic occurs, the absorption of the Kediri City Government's budget was the lowest compared to previous years, (7) the 2020 budget year the growth of the Kediri City Government expenditure grew minus 8.00% (-8.00%) compared to the previous year, (8) the performance of the Kediri City Government in terms of spending efficiency for the last four years, from 2017 to 2020 has shown an efficient performance, (9) the Government of Kediri City allocates the budget in its APBD mostly for indirect expenditure (an average of 55%), which consists of personnel expenditure, grants, and social assistance, and the rest were allocated for direct expenditures (an average of 45%) which consists of goods and services expenditures, and capital expenditures, (10) SiLPA for the 2020 fiscal year has increased by 11% from the previous year's of SiLPA. Keywords: Covid-19 Pandemic, Budget Performance, Revenue, Expenditure, Financing.

Luka podatkowa w podatku akcyzowym od wyrobów tytoniowych w Polsce w 2019 roku

Przedmiot badań: Przedmiot badań stanowi podatek akcyzowy od wyrobów tytoniowych w Polsce. Znaczenie fiskalne tego podatku skłania do analizy jego stosowania, a zatem oszacowania wysokości luki podatkowej w tym obszarze.
 Cel badawczy: Celem artykułu jest oszacowanie wielkości luki podatkowej w podatku akcyzowym od wyrobów tytoniowych w Polsce w roku 2019.
 Metoda badawcza: Wielkość luki podatkowej szacowana jest w oparciu o dane ankietowe zgromadzone w raportach: Głównego Urzędu Statystycznego (GUS) oraz Głównego Inspektoratu Sanitarnego (GIS). Jest to jedna z alternatywnych metod w stosunku do najczęściej używanej metody top-down.
 Wyniki: Z przeprowadzonych szacunków wynika, że luka podatkowa w podatku akcyzowym od wyrobów tytoniowych w Polsce w 2019 r. wyniosła niecałe 2,5 mld zł (11,8% dochodów podatkowych z akcyzy od wyrobów tytoniowych).

Varied Institutional Responses to COVID-19: An Investigation of U.S. Colleges’ and Universities’ Reopening Plans for Fall 2020

The authors investigate coronavirus disease 2019 (COVID-19) risk factors, suitability of online instruction, politics, and institutions’ finances as rationales guiding instructional delivery decisions for fall 2020, after COVID-19’s emergence. Contributions include estimating multinomial logit regressions with mode of delivery as a categorical variable, integrating resource dependence and crisis response as theoretical frames, and introducing new predictor variables, including a measure of local residential access to broadband Internet. Findings suggest that county populations, local political preferences, and the percentage of revenue derived from auxiliary enterprises were consistent predictors of delivery mode. Political parties of an institution’s governor and congressional representative were predictive of delivery mode for institutions in the lowest tercile of endowment per student but not for institutions in the highest tercile. Bottom-tercile institutions substituted from online to in-person reopening as reliance on revenue from auxiliary enterprises increased, but top-tercile institutions appeared only to substitute from hybrid to in-person or from online to hybrid delivery as revenue from auxiliary enterprises or tuition and fees increased.

Modeling for policy: Managing volatile oil windfalls in a resource-rich developing country

Designing policies for allocating revenues from natural resources is one of the most challenging issues faced by policy makers in resource-rich economies. This paper proposes different scenarios for optimizing crude oil revenues through the application and extension of a dynamic general equilibrium model in Iran. Under the base scenario, the government budget includes a predetermined percentage of revenues while in the policy scenario, three mechanisms involving savings, investments and revenue stabilization features are modeled separately. The simulation results for the base scenario show that the percentage changes in government revenue and economic growth are influenced by oil revenue fluctuations. However, in the policy scenario the mechanism proposed strengthens both government budgets and economic growth. The results of this scenario show a gradual decline over time in the reliance of government budgets on oil revenues while revenue from taxes broadens the budget base. Policy-wise, it can be argued that if governments adhere to the designed mechanisms, changes in oil revenues would not affect a country's macroeconomic variables. Also, having a sustainable revenue stream for the government and securing the real economic sectors against oil revenue shocks would enhance the benefits from natural resource endowments.