Search results for "REVENU"
showing 10 items of 205 documents
Website quality and internal business factors: An empirical investigation in the Italian wine industry
2016
Purpose The purpose of this paper is dual. The first is to assess the quality of websites of Italian wineries, using the Web Assessment Index (WAI), and compare e-commerce and e-marketing websites. The second is to verify the existence of a relationship between the website quality and business revenue, on one hand, and the characteristics of managers, on the other. Design/methodology/approach A two-step survey was carried out to respond to the aims of the study. First, a sample of wineries was contacted to capture information on both the wineries and managerial characteristics. On the basis of the observed data, a second step of the analysis was performed taking into consideration 84 winer…
Il reporting per segmenti nei settori del trasporto pubblico locale e della cura della salute. Esperienze a confronto.
2020
This paper examines issues of cost and revenue allocation that arise when segment reporting is carried out in local public transportation and healthcare companies. It also presents reports by segment schemes that can be used by companies operating in the aforementioned sectors. The research was carried out with the qualitative methods of participant observation and document analysis. this study focuses on the-oretical principles that have been derived from experiences carried out in the design and implementation of a segment reporting system in two companies operating in the public transportation and healthcare sectors. The analysis of the issues and solu-tions adopted by the companies obse…
Revenue models in cloud computing
2012
Cloud computing brings new possibilities, allowing software firms to sell their software products using the Software-as-a-Service (SaaS) model. SaaS provides opportunities for flexible pricing but creates challenges on how to achieve a profitable revenue stream. In this multicase study, the revenue models of five SaaS providers were examined. The main interest of the study was to investigate the different revenue models and the reasons for using particular revenue models. The revenue models were found to be mainly based on software renting, with a variety of pricing strategies. For SaaS providers, software renting generates a steady and predictable stream of revenue. The software renting mo…
Sustainability Development and the Quality of Assurance Reports: Empirical Evidence
2012
There is a rising trend among companies to publish their sustainability or corporate social responsibility (CSR) reports. Assurance of these reports is a valuable voluntary tool to provide them with higher credibility. Nonetheless, the quality of assurance reports differs in practice and the objective of this paper is to provide evidence in this new area of research. Indeed, we are pioneers in developing an index to measure the quality of assurance reports. We choose the Spanish setting because it is the worldwide leading country as regards CSR reporting (KPMG, 2011; Sierra et al., 2012). We have found evidence on the determinants for CSR reporting posited by existing literature that have a…
Cloud Services Pricing Models
2013
A major condition for commercial success is a well-defined pricing strategy, however, cloud service providers face many challenges around pricing. Clearness and transparency in pricing is beneficial for all the actors in the ecosystem, where the currently existing abundance of different pricing models makes decision making difficult for service providers, partners, customers and competitors. In this paper, the SBIFT pricing model is evaluated and updated to cloud context. As a result, a 7-dimensional cloud pricing framework is proposed that helps clarifying the possible pricing models in order to let companies differentiate themselves from competitors by price. The framework can be used als…
Intellectual capital and business model: a systematic literature review to explore their linkages
2020
PurposeIn the last decades, business and management scholars have given great attention to intellectual capital (IC), which could seem a mature topic, having arrived at its third wave of studies. However, its intersections with the business model (BM) remain an under-investigated topic, and the authors wanted to investigate two research questions (RQs): how the literature addressing IC and BM has evolved so far in the business and management domains? What are possible future research trends of business and management studies regarding IC and BM?Design/methodology/approachThis study answers these questions through a systematic literature review (SLR) of 74 peer-reviewed articles in the area …
Responsible Investment: Taxes and Paradoxes
2017
Abstract Taxes have become an issue of corporate social responsibility (CSR), but the role of taxation is to some extent an ambiguous and controversial issue in the CSR framework. Similarly, another unclear question is what role investors who are committed to sustainable and responsible investment (SRI) see taxes as having on their environmental, social, and governance (ESG) agenda. Corporate taxes have an inverse relationship with the return of the investors: taxes paid directly affect what is left on the bottom line, reducing the return of investors. However, investors are now more aware of tax-related risks, which can include different forms of reputation risk. Corporate tax planning may…
Disease dispersion as a spatial interaction: The case of Flavescence Dorée
2020
International audience; Flavescence dorée is a serious and incurable vine disease transmitted by an insect vector. Focusing on its spatial diffusion and on its control with pesticides, this paper investigates the private strategies of wine producers and their socially optimal counterparts. The socially optimal regulation has to address two externalities regarding private treatment decisions: (a) the insufficient consideration of collective benefits from controlling the vector populations; (b) the failure to take into account environmental damage related to pesticide application. The probability of infection is estimated on French data from a spatial econometric specification. Three alternat…
Discretionary Fiscal Policies over the Cycle: New Evidence Based on the ESCB Disaggregated Approach
2012
This paper explores how discretionary fiscal policies on the revenue side of the government budget have reacted to economic fluctuations in European Union countries. For this purpose, it uses data on legislated revenue changes and structural indicators provided twice per year by National Central Banks of European Union countries in the ESCB framework for analysing fiscal policy. The analysis is based on the estimation of fiscal policy rules linking these measures of legislated fiscal policy changes to the output gap and other control variables. Then, baseline results are compared with regression estimates where variations of cyclically-adjusted indicators are used as proxy for discretionary…
THE IMPACT OF FISCAL POLICY ON ECONOMIC GROWTH IN THE FOUNDING COUNTRIES OF THE EUROPEAN UNION
2015
Changes in fiscal policy have an impact on aggregate demand, the allocation of resources and income distribution. The present study highlights the impact of fiscal policy on the founding countries of the European Union in the period 2000-2011. The evolution of GDP / capita was explained using the structure of tax revenues, inflation, budget deficit and also qualitative variables like the economic crisis and weather conditions. The results of the analysis indicate that fiscal policy has a significant negative impact on the founding countries of the European Union, in particular through measures taken in respect of value added tax, excise duties, income taxes for households and corporations a…