Revenue

This paper looks into fiscal consolidation in India's heartland states of Madhya Pradesh and Chhattisgarh following their separation from 2001 to 2019. The study examines the trends in states' budget deficits, public spending, debt, and revenue collection to meet FRBMA, 2003 fiscal targets. According to the analysis, both states achieved fiscal consolidation after an initial hiccup during the period. The states adhered to the fiscal targets established by the FRBM Act of 2003 and various finance commissions. In Madhya Pradesh and Chhattisgarh, the gap between revenue receipts and revenue expenditure has narrowed. The percentage of interest payments deducted from revenue has also been reduced. Madhya Pradesh and Chhattisgarh are backward states, despite their above-average economic growth. The deficit and debt levels and the states' interest payments have increased later in the study period. The States must generate revenue through legislative non-GST taxes and other non-tax sources.

An experiment was conducted to compare the growth and yield of different organic vegetables at National Institute of Organic
Agriculture, NARC Islamabad during the year 2011. The revenue per acre under tunnels is highest from green onion production
followed by coriander and spinach production. However the revenue per acre is minimum from okra production. The revenue per acre
from radish and turnip production are rupees 70400 and 56320, respectively. The revenue per acre from cauliflower production are
rupees 26720. The comparative analysis of revenue generated from open field grown organic vegetables during 2011 showed that
revenue per acre is highest from broccoli production followed by the Kale (karram saag), turnip and radish production. The per acre
revenue from ice berg, coriander and spinach production are rupees 54400, 42240 and 16000 respectively. However from open field
production of crops per acre revenue is lowest (Rs. 7200/-) from china salad production.

The growing relevance of transit oil and gas pipelines is reflected in the general anticipation of an increase in their construction in the future because of factors such as the increasing discoveries of reserves in remote and land-locked locations, the depletion of reserves close to established markets, and improvements in cost-effective technological methods of exploration and production in previously uneconomic reserves. Recent disputes between parties to transit pipeline agreements demonstrate, in addition to other problems, the relevance of a fundamental analysis of the workings of oil and gas pipelines in economics. The objective of this paper therefore is to provide a fundamental framework for understanding and analysing transit oil and gas pipelines. The paper finds that the concept of economic rent, natural monopoly and basic cost concepts clearly explain the rationale behind the imposition of a transit fee, although they do not sufficiently define how they are determined.

Pendapatan adalah arus masuk bruto dari manfaat ekonomi yang timbul dari aktivitas normal perusahaan selama suatu periode bila arus masuk itu mengakibatkan kenaikan ekuitas, yang tidak berasal dari kontribusi penanam modal. Nilai wajar adalah suatu jumLah, untuk itu suatu aktiva mungkin ditukar atau suatu kewajiban diselesaikan antara pihak yang memahami dan berkeinginan untuk melakukan transaksi wajar (arm's length transaction). Pendapatan hanya terdiri dari arus masuk bruto dari manfaat ekonomi yang diterima dan dapat diterima oleh perusahaan untuk dirinya sendiri. Jumlah yang ditagih atas nama pihak ketiga, seperti pajak pertambahan nilai, bukan merupakan manfaat ekonomi yang mengalir ke perusahaan dan tidak mengakibatkan kenaikan ekuitas, dan karena itu harus dikeluarkan dari pendapatan. Begitupun dalam hubungan keagenan, arus masuk bruto manfaat ekonomi termasuk jumlah yang ditagih atas nama prinsipal, tidak mengakibatkan kenaikan ekuitas perusahaan, dan karena itu bukan merupakan pendapatan. Yang merupakan pendapatan hanyalah komisi yang diterima dari prinsipal. b. Definisi Beban Pengertian biaya tidak dapat dipisahkan dengan pengertian kos dan aset serta rugi (loss). APB menjelaskan, biaya timbul hanya dalam kaitannya dengan kegiatan penciptaan laba yang mengakibatkan perubahan ekuitas. Pengiriman barang (direpresentasi dengan kos barang terjual) dalam transaksi penjualan merupakan biaya karena hasil bersih (net result) penjualan tersebut adalah perubahan ekuitas. Di lain pihak, timbulnya kewajiban untuk pembelian aset bukan merupakan biaya karena ekuitas tidak dapat berubah pada saat pembelian tersebut. Dengan makna yang hampir sama, IAI (IASC) mendefinisikan biaya dalam Standar Akuntansi Keuangan (2002) sebagai berikut: Beban adalah penurunan manfaat ekonomi selama suatu periode akuntansi dalam bentuk arus keluar atau berkurangnya aktiva atau terjadinya kewajiban yang mengakibatkan penurunan ekuitas yang tidak menyangkut pembagian kepada penanam modal.

The study aims to examine the effect of transition to the application of IFRS 15: recognition of revenues from contracts with customers in Jordanian telecommunications' companies, as a case study it was conducted in Jordan Telecommunications Company (Orange) for the period between 2010-2017, The researchers recalculated the revenue of contracts with customers retroactively, and separate the goods' revenues from services' revenues, also calculate the assets from contracts at the end of each interim period for the quarterly progress reports for all periods of study. A number of statistical methods were used; the most important one is descriptive statistics, the natural distribution of data and testing the study hypotheses using the multiple regression equations to identify the effect of independent variables on dependent variables. The most important result of the study showed that there is a statistically significant impact at the level of (α ≤ 0.05) for the application of IFRS 15 as measured by the services' revenue , goods' revenue, and contract assets on total revenues and owner equity, The study recommended urging the telecommunications companies working in Jordan especially Orange to apply IFRS 15 for its impact to achieve transparency in disclosure, and to increase the reliability of accounting measurement of financial reporting.

Organizations have been studied extensively through the lenses of employee attitudes and behaviors, yet links with organizational performance have not often been considered. This research uses established measures of commitment, job satisfaction and organizational citizenship behavior (OCB) to analyze data obtained from workers in a multinational hotel chain operating in Mexico and China. Mexico and China are selected due to their importance as emerging global markets. Quantitative analysis shows significantly different levels of commitment, job satisfaction and OCB in line with low and high performance in these national hotel groups. The research finds that commitment, job satisfaction and OCB are associated significantly with financial performance, but not with guest satisfaction.

PURPOSE
The author presents a model of the brand value drivers, measured by brand equity. The goal of this research is to identify the drivers, and determine how they influence brand equity performance in the researched industry, in order to develop a more effective brand strategy.
DESIGN/METHODOLOGY
The author studied an aggregate dataset for 739 food brands. Six predictors have been controlled for (i.e. marketing investments, price, revenue, perceived quality [organic and functional] and brand ownership), while the impact of the brand equity drivers on brand value has been estimated. The model has been formulated and estimated using a robust OLS procedure. Several data sources have been used in this study, such as market-based data from ACNielsen, as well as information and variable constructs using data from the Bureau Van Dijk Electronic Publishing AIDA financial statements database.
FINDINGS
Results suggest that marketing investment, price, revenue, brand ownership and perceived quality are highly associated with brand equity, and consequently with a higher brand value in the food industry.
RESEARCH LIMITATIONS/IMPLICATIONS
This study has only studied one industry (food), one industry segment (enriched-food) and one country (Italy).
ORIGINALITY/VALUE
The majority of marketing studies apply a single research approach and measures. This is the first study of brand equity that combines consumer, financial and marketing approaches. The model contributes to theory and practice in terms of suggesting which business drivers create brand value and what type of brand strategy a firm can apply in order to create brand value.

The Covid-19 pandemic has disrupted the normal lives of the people all over the world. As on 15 th December, 2020, India is the most affected country after U.S.A. Most of the countries had adopted ‘Lockdown’ as a strategy to contain the spread of the virus. Going to a complete lockdown, it is obvious that a country have to face a severe economic consequences. Public transport is one among the most affected sector, being identified as one of the high risk environment for the spread of the virus. It was also predicted that, even after the resumption of services, the demand for public transport service will not be at par to the pre-lockdown period due to the risk of spread of virus. India has relaxed the lockdown, most of the services and activities have resumed. Therefore, it is necessary to study the current position of the public transport services in a country. City bus is identified as the prominent modes of transport for commuters in Guwahati, Assam (India). Therefore, it is necessary to have more research in relation to city bus operators. The present study is undertaken in Guwahati city, Assam (India) to understand the current position of city bus operators in terms of revenue, expenditure, demand and the financial losses incurred during the lockdown to the operators.

The purpose of revenue management is maximizing company's revenue take into consideration the dimensions of the company's production capacity, price, purchase time. The requirement to implement revenue management are: relatively fixed capacity, perishable inventory, predictable demand, time variable demand, high fixed cost and low variable cost, segment-able markets. The restaurant operators could adapt the principles of revenue management to maximize revenues per available seat hours (Rev PASH).The main variables should consider to practice revenue management in restaurant operation are managing demand and managing price. Restaurant operators can predict the duration of the customers visiting by reducing the customers uncertainty arrival time and reducing the customers time variability while theyre enjoying the meal. Restaurant operators could apply different price and rate fence to drive demand during slow periods and during rush periods. The application of revenue managem...

The Covid-19 pandemic has disrupted the normal lives of the people all over the world. As on 15 th December, 2020, India is the most af ected country after U.S.A. Most of the countries had adopted ‘Lockdown’ as a strategy to contain the spread of the virus. Going to a complete lockdown, it is obvious that a country have to face a severe economic consequences. Public transport is one among the most af ected sector, being identified as one of the high risk environment for the spread of the virus. It was also predicted that, even after the resumption of services, the demand for public transport service will not be at par to the pre-lockdown period due to the risk of spread of virus. India has relaxed the lockdown, most of the services and activities have resumed. Therefore, it is necessary to study the current position of the public transport services in a country. City bus is identified as the prominent modes of transport for commuters in Guwahati, Assam (India). Therefore, it is necessary to have more research in relation to city bus operators. The present study is undertaken in Guwahati city, Assam (India) to understand the current position of city bus operators in terms of revenue, expenditure, demand and the financial losses incurred during the lockdown to the operators.

Tourism plays a crucial role in the development and growth of all countries, especially the developing ones, creating a general positive impact on the economic and social situations for the target country. Tourism had always been recognized as a remunerative industry that positively contributes to a country’s GDP, Citizens quality of life and generation of employment. For example, tourism is considered a major pillar in the economy of the Country of Jordan; however, Jordan as a Nation may need to do more in order to compete globally in this lucrative sector! Tourism is the second largest industry in our world (Christine Ennew 2003). Tourism is an industry similar to other industries that generate revenue and contribute to a country’s GDP and balance of payments. According to the World Travel and Tourism Council (WTTC)’s 2003 statistics, tourism generates around 200 million jobs world-wide and accounts for 10 % of the world global GDP. This contribution differs from one country to an...

... reference price Oded Lowengart,* Shlomo Mizrahi and Rami Yosef Received (in revised form): 30th June, 2003 ... Oded Lowengart is Senior Lecturer in the Department of Business Administration at the School of Management at Ben Gurion University, Israel. ...

Agritourism is gaining growing recognition in both developed and developing countries. In developing countries, it is considered as an instrument, not only for sustainable rural development but also for local community poverty alleviation. Al-Baqura is an important agricultural village in the north of Jordan. In 2019, Jordan retrieved control over it after 25 years of leasing to external investors. Thereupon, the Jordanian government should encourage investments in this area and improve its agricultural production in terms of quality and quantity. The objectives of this study were to explore the perspectives of local farmers on the launch of agritourism in this village and to identify the variables that affect farmers' motives for engagement in agritourism activities in their locality. In addition, the study aimed at determining the agritourism-associated difficulties faced by the residents who seek to boost their livelihoods through tourism. The study followed the quantitative ...

The objectives of the current cost allocation study, the fifth in a series begun in 1982, include the following: 1) to evaluate current cost allocation methodologies and identify possible changes to Kentucky practices; and 2) to determine the 1991 fiscal year levels of cost responsibility and revenue contribution for each of several classes of highway users. Additional objectives include an evaluation of the equity of tax proposals advanced by the Kentucky Motor Transport Association, a preliminary determination of the revenue and cost implications of the Extended-Weight Coal Haul System, and an evaluation of the efficiency with which certain highway user taxes have been collected. As was the case in other recent cost-allocation studies, incremental cost assignment has been replaced with various highway use measures including vehicle-miles of travel, axle-miles, passenger-car-equivalent miles, and equivalent-single-axle-load miles. Results from the analysis indicate that cost respon...