Search results for "venue"
showing 10 items of 188 documents
Is the Tax Burden a Generating Factor of Fiscal Evasion in South-East Europe?
2020
Tax evasion is a pernicious phenomenon, very widespread in the world, which is closely linked to the system of taxes and fees. This is considered to be a response to the excessive fiscal pressure exerted on taxpayers. Bypassing the law is also closely related to the phenomenon of corruption and its removal is a difficult target, under the existing conditions. The main purpose of this paper is to study the influence of corruption and fiscal pressure on the phenomenon of tax evasion, materialized by the shadow economy indicator. The analysis is carried out over a period of 18 years, namely 1999-2016, for six countries of South-Eastern Europe, member states of the European Union, divided into …
Can fiscal decentralization alleviate government consumption volatility?
2016
We analyse how fiscal decentralization affects the volatility of government consumption extending the existing literature that mainly deals with the effects of the former on government size. Using data for 97 developed and developing countries from 1971 to 2010, we find that a higher degree of fiscal decentralization leads to lower government consumption volatility. This result holds for the sub-sample of advanced economies, while it is not confirmed for those less-developed. This mechanism seems to work mainly through a lower volatility of the non-discretionary spending, which typically belongs to the central government’s policy. We also confirm existing findings according to which country…
Effect of Software on CSP Performance
2009
In order to verify how (if at all) CSP's investments in software affect their business performance, the relationship between (i) CSP's spending on software and (ii) its key performance indicators (KPIs) is considered below. The investments in software are represented by internal, external, and total software spending a year or two years prior to the KPI values, while the KPIs include average revenue per user (ARPU), revenue, net income, EBIDTA, and change in revenue (as an indicator of company growth). Besides, Opex and Capex along with R&D expenses are used as control variables. We use the data collected for the years 2004–2007 (revenue, net income, EBITDA, market capitalization, R&D, CAPE…
A Growing Sector After the Impact of the Great Recession in Spain
2020
In Spain, fitness has developed into a sector that offers a series of services associated with an active and healthy lifestyle for the body transformation, recreation and physical exercise of its users. This chapter examines the evolution of fitness in Spain parallel to the changes in the population’s sports habits. The study examines the popularity of fitness and its position in the Spanish sports system and the organisational and economic characteristics of the sector (main operators, types of gyms, activities offered, infrastructures, employment, membership fees, revenues), as well as the sociodemographic profile of the practitioners. To do so, a large number of studies and reports carri…
HIGHER EDUCATION MARKETING ABROAD AND IN LATVIA
2012
The changes in higher education funding system has fostered the universities to introduce the tuition fees for studies and the revenue from tuition fees have become one of the main funding sources for higher education organizations. Consequently, the universities have become more active of using in the business world applied marketing techniques and strategies to attract more students. In this article the author examines marketing techniques and strategies used so far by higher education organizations and which are successfully adapted to the higher education industry, as well as author makes suggestions for future research. DOI: http://dx.doi.org/10.5755/j01.em.17.4.3021
Business models of FinTechs – Difference in similarity?
2021
Abstract The FinTech industry is gradually maturing and offers a wide range of financial services on the global stage. Still, the understanding of FinTech business models remains at its infancy with a shortage of cross-country comparisons. This paper aims to determine the differences in business model attributes of FinTechs in five rapidly emerging FinTech hotspots in Central and Eastern Europe (CEE). Survey results from Estonia, Latvia, Lithuania, Poland, and Russia, accompanied by cluster analysis, enable us to provide unique in-depth evidence on FinTech business models. Across the selected countries, we observe significant differences in the attributes of FinTech business models: key act…
Servitization research: A review and bibliometric analysis of past achievements and future promises
2021
Abstract Manufacturing firms are increasingly adopting a strategy known as 'servitization' to add services to existing product-based offerings to stimulate additional revenue and growth. While the emerging research domain of servitization is mobilizing relevant knowledge across academic establishments, the present study aims to perform a comprehensive bibliometric analysis to organize the prior knowledge in this area, more importantly, highlights areas for future research. This study acknowledges important contributions from authors and organizations, as identified through analyses of citation chains and co-authorship networks. Next, a co-citation analysis of the prior literature is used to…
Revenue-based adaptive deficit round robin
2005
This paper presents an adaptive resource allocation model that is based on the DRR queuing policy. The model ensures QoS requirements and tries to maximize a service provider's revenue by manipulating quantum values of the DRR scheduler. To calculate quantum values, it is proposed to use the revenue criterion that controls the allocation of free resources. The simulation considers a single node with the implemented model that serves several service classes with different QoS requirements and traffic characteristics. It is shown that the total revenue can be increased due to the allocation of unused resources to more expensive service classes. At the same time, bandwidth and delay guarantees…
Disentangling Tax Evasion from Inefficiency in Firms Tax Declaration: An Integrated Approach
2019
In this article we present a new methodology to support fiscal monitoring by the Italian Revenue Agency (IRA) with the aim of improving current taxpayers fiscal compliance and fighting tax evasion within small and medium enterprises. In fact, given the methodology behind the Sector Studies (Studi di Settore - SdS) system, there is room for firms to implement tax evasion strategies by simply adjusting revenues (and costs) toward an estimated average threshold (known ex-ante), the so called "presumptive" revenues, and achieving the fiscal "congruity" status. By estimating a production function through stochastic frontier analysis we avoid estimating the average threshold know ex-ante and can …
Should Microfinance Institutions diversify or focus? A global analysis
2018
Abstract This paper investigates the effects of revenue diversification on the financial performance of microfinance institutions (MFIs). The long-standing question about whether financial institutions should diversify or focus is a topic of ongoing debate. Using a global sample of MFIs, we investigate which view is appropriate for microfinance institutions. The results show that, diversification across revenue streams improves sustainability and profitability of MFIs. This suggests that revenue diversification is an important strategy for the sustainability of microfinance.