Search results for "REVENU"
showing 10 items of 205 documents
In-work benefits for married couples: an ex-ante evaluation of EITC and WTC policies in Italy
2014
This paper investigates labor supply and redistributive effects of in-work benefits for Italian married couples using a tax-benefit microsimulation model and a multi-sectoral discrete choice model of labor supply. We consider two in-work benefit schemes following the key principles of the Earned Income Tax Credit (EITC) and the Working Tax Credit (WTC) existing in the US and the UK, respectively. The standard design of these in-work benefits is however augmented with a new benefit premium for two-earner households in order to overcome the well-known disincentive effects that these welfare instruments may generate on secondary earners. In simulation, the proposed in-work benefits are finance…
Sensitivity Analysis Of Key Customers And Revenue-Oriented Admission Control And Scheduling Algorithm
2013
Received: 15 January 2013 Abstract Accepted: 2 February 2013 The paper deals with the problem of Quality of Web Service (QoWS) in e-commerce Web servers, i.e. in retail Web stores. It concerns the admission control and scheduling algorithm for a Web server system, which aims at preventing the system from overload to provide high QoWS level and ultimately, to increase Web site’s conversion rate, i.e. to turn more visitors into customers. The sensitivity of the algorithm to changes in its basic parameter values was analyzed by using a simulation-based approach. Special attention was paid to evaluation of the parameter impact on conventional and business-related system performance metrics.
Costs, revenues and incomes of Sicilian farms that cultivate cactus pear
2015
Sicily, placed at the center of the Mediterranean, for its favorable soil and climatic conditions, represents the main production area of cactus pear (Opuntia ficus-indica L. Miller) in Italy. In this context, the paper aims to estimate production costs, revenues and incomes of the Sicilian farms that cultivate cactus pear. The economic analysis has been carried out in the area of Santa Margherita Belice (AG), where the cultivation of cactus pear assumes a significant importance for the economy of the territory and where in last years many farmers have implanted specialized plantations also for the support granted by the EU agricultural policy. Economic analysis has involved 20 farms specia…
Microalgal oil production for use in rice farms in Albufera (València) region
2013
In the Albufera (Valencia) region of Spain, rice has been farmed for nearly 500 years. Post-harvest flooding of rice fields has become an integral element of wetland refuge for migratory birds. The steady rise in the cost of purchased inputs is causing considerable economic stress to the viability of rice farming in this region. In 2011, it has been estimated the cost of purchased diesel accounted for about 15% of the gross revenue from grain sales. Setting aside about 1.6% of the 14,350-hectare paddy fields for the dedicated yearround cultivation of oleaginous microalgae appears to be sufficient for the entire annual need of diesel fuel. The isolated crude microalgal oil could be used dire…
How Much Power to Tax do Regional Governments Enjoy in Spain Since the 1996 and 2001 Reforms?
2010
From 1979 to 1983, a new intermediate level of government was created in Spain. This article focuses on the financial aspects of political decentralization in Spain. How much power to tax do the new regional parliaments and executives enjoy? What other sources of income do they dispose of? Which rules have been settled for regulating their tax and non-tax sources of income? Has fiscal decentralization affected fiscal discipline? Are these governments now financially autonomous? These are the questions addressed. The article shows that, with the exception of the Basque Country and Navarre, regional governments were financed mainly through intergovernmental grants during the 1980s and 1990s. …
Group Buying of Competing Retailers
2010
Under group buying, quantity discounts are offered based on the buyers' aggregated purchasing quantity, instead of individual quantities. As the price decreases with the total quantity, buyers receive lower prices than they otherwise would be able to obtain individually. Previous studies on group buying focus on the benefit buyers receive in reduced acquisition costs or enhanced bargaining power. In this paper, we show that buyers can instead get hurt from such cooperation. Specifically, we consider a two-level distribution channel with a single manufacturer and two retailers who compete for end customers. We show that, under linear demand curves, group buying is always preferable for symme…
Financial Evaluation of SLA-based VM Scheduling Strategies for Cloud Federations
2017
In recent years, cloud federations have gained popularity. Small as well as big cloud service providers (CSPs) join federations to reduce their costs, and also cloud management software like OpenStack offers support for federations. In a federation, individual CSPs cooperate such that they can move load to partner clouds at high peaks and possibly offer a wider range of services to their customers. Research in this area addresses the organization of such federations and strategies that CSPs can apply to increase their profit.In this paper we present the latest extensions to the FederatedCloudSim framework that considerably improve the simulation and evaluation of cloud federations. These si…
Enterprise System Implementation in a Franchise Context: An Action Case Study
2015
Abstract This research paper reports on a study focusing on a franchise relationship that utilizes an enterprise system (ES) to optimize its supply chain. The ES is in its post-implementation phase; however, the franchisee has challenges with inventory management due to poor data quality, which causes problems with vendor analysis and revenue control. An action case study was carried out to identify and diagnose the source of the problem, and interventions were implemented and evaluated. The findings demonstrate that several of the challenges related to poor data quality in the supply chain were influenced by problems of a socio-technical character. These included a lack of understanding of…
Tribunal compétent pour connaître d'un litige fiscal dans le cadre d'une procédure de redressement ou de liquidation judiciaire
2004
International audience; (T. confl., 26 mai 2003, n° 3354, conflit sur renvoi du TA Rouen, M. et Mme Chorro c/ Directeur des services fiscaux de la Seine Maritime, D. 2003.2010 ; CA Paris, 3e ch. C, 6 juin 2003, Receveur principal des impôts de Corbeil-Essonnes c/ Sté Rémi Bastien)
Building Long-Term Manufacturer-Retailer Relationships through Strategic Human Resource Management Policies: A System Dynamics Approach
2007
This paper is the result of a research project conducted by the authors with a manufacturer operating in the high-tech industry. It is based on the hypotheses that in order to successfully support retail stores, a manufacturer has to design policies based on Human Resources Management (HRM) practices aimed to increase retailers employees’ sales effectiveness, and external-oriented policies to foster potential customers’ acceptance of company product benefits. In order to support decision makers to explore alternative scenarios and to foster managerial learning on how to build strong and long term successfully manufacturer-retail outlets relationships, a System Dynamics model has been built.…