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Journal articles on the topic 'Income from operation'

Author: Grafiati

Published: 3 June 2025

Last updated: 31 July 2025

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1

Rosemurgy, Alexander S., Carrie E. Ryan, Richard L. Klein, Thomas W. Wood, Franka Co, and Sharona B. Ross. "Financial Benefits of a Hepatopancreaticobiliary Program." American Surgeon 82, no. 5 (2016): 380–85. http://dx.doi.org/10.1177/000313481608200509.

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Financial implications of developing a hepatopancreaticobiliary (HPB) center have not been considered. We undertook this study to determine hospital income associated with a new HPB center and to gauge the opportunity cost associated with such a center. Operations included were based on the HPB fellowship curriculum and the six most commonly undertaken general surgery operations. The income with “core” HPB operations (n = 93) and the six most frequently undertaken general surgery operations (n = 583) at one hospital from June 2012 to June 2013 were determined. Patients were not screened based

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Jin, Shuxin, Zhouhao Wu, Tong Shen, Di Wang, and Ming Cai. "Uncovering Factors Affecting Taxi Income from GPS Traces at the Directional Road Segment Level." ISPRS International Journal of Geo-Information 11, no. 8 (2022): 431. http://dx.doi.org/10.3390/ijgi11080431.

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Nowadays, the market demand for taxis is still intense. However, there exist lots of issues affecting the healthy development of the taxi industry, such as an increasing difficulty in hailing taxis, detouring behavior etc., and especially, the low incomes of taxi drivers. This paper establishes a multi-layer road index (MRI) system of 7862 directional road segments (DRSs), and collects over 194 million occupied GPS points within a week, revealing the factors affecting taxi drivers’ incomes in Shenzhen, China. The income differences has been identified on different DRSs, which accordingly have

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3

Ao, Guiyan, Qiang Liu, Li Qin, Minghao Chen, Shuai Liu, and Weiguang Wu. "Organization model, vertical integration, and farmers’ income growth: Empirical evidence from large-scale farmers in Lin’an, China." PLOS ONE 16, no. 6 (2021): e0252482. http://dx.doi.org/10.1371/journal.pone.0252482.

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Since China’s reform and opening-up in 1978, the income of rural residents has increased when compared with that of urban residents. However, the income growth rate of farmers is relatively low, and the income gap between urban and rural areas is widening. Using a sample of 1,325 large-scale farming households in Lin’an, this study constructs a theoretical path for how the level of vertical integration and an organization model affect farmers’ income levels and empirically tests the path using a mediation effect analysis model. The results indicate that organization models and vertical integra

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Bieh, Nancy Barilee, and LeyiraChristain Micah. "GOVERNMENT EXPENDITURE AND ECONOMIC DEVELOPMENT: EVIDENCE FROM NIGERIA." GPH-International Journal of Social Science and Humanities Research 04, no. 08 (2021): 40–58. https://doi.org/10.5281/zenodo.6966454.

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This empirical research assesses the relationship between Federal Government expenditure and economic development in Nigeria. The sources of analytical data include the Central Bank of Nigeria Statistical Bulletin and the United Nations Development Programme. The study employs the Augmented Dickey-Fuller unit root test method. The stationary series are subjected to a long-run cointegrating test using Engle-Granger residual-based technique. Findings show no long-run cointegrating relationship between government recurrent expenditure components and per capita income. However, the Ordinary Least

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Li, Chengze, Dianwei Zhang, Qian Lu, Jiajing Wei, and Qingsong Zhang. "Production Process Outsourcing, Farmers’ Operation Capability, and Income-Enhancing Effects." Agriculture 14, no. 9 (2024): 1448. http://dx.doi.org/10.3390/agriculture14091448.

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Production process outsourcing not only enhances farmers’ operation capability but also contributes to income growth. Utilizing field survey data from five provinces—Inner Mongolia, Gansu, Ningxia, Henan, and Shaanxi—this study employs an endogenous switching regression model to analyze the impact of production process outsourcing on the enhancement of farmers’ operation capability and the income-enhancing effect. The results reveal the following: (1) Production process outsourcing significantly improves farmers’ operation capability and increases income. (2) A higher degree of adoption of pro

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Wang, Yiting, Wenhui Hou, Xiaokang Wang, Hongyu Zhang, and Jianqiang Wang. "Bad to All? A Novel Way to Analyze the Effects of Fee-for-Service on Multiple Grades Hospitals Operation Outcomes." International Journal of Environmental Research and Public Health 18, no. 23 (2021): 12723. http://dx.doi.org/10.3390/ijerph182312723.

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It is a consensus that Fee-for-Service (FFS) is a traditional medical insurance payment scheme with significant disadvantages, namely the waste of health care resources. However, the majority of the prior works that draw such conclusions from the perspective of social welfare while analyzing the impacts of FFS on operation outcomes of hospitals still lack attention from the existing literature, considering the fact that the majority of public hospitals are self-founding. Under this motivation, we collected operation data of 301 public hospitals with different grades (grade II and III) in centr

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Desmiwerita, Desmiwerita. "Calculation of Income on Phaco Operations of BPJS Patients at Padang EYE Center Special Hospital in 2018." Dinasti International Journal of Economics, Finance & Accounting 2, no. 3 (2021): 328–35. http://dx.doi.org/10.38035/dijefa.v2i3.957.

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This study aims to find out how the Pacho Operation Income for BPJS Patients at the Padang Eye Center Special Eye Hospital in 2018. The type of research used is quantitative descriptive research by calculating the amount of income received by the Padang Eye Center Special Eye Hospital for Pacho Operations for BPJS patients based on BPJS rates and based on the rates determined by the Padang Eye Center Special Eye Hospital. From the results of research on the Padang Eye Center Special Eye Hospital, the amount of income based on the tariff set by RSKM PEC was Rp.23,935,000,000 from the number of

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Hellowell, Mark. "Are public–private partnerships the future of healthcare delivery in sub-Saharan Africa? Lessons from Lesotho." BMJ Global Health 4, no. 2 (2019): e001217. http://dx.doi.org/10.1136/bmjgh-2018-001217.

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Many governments in sub-Saharan Africa are seeking to establish public–private partnerships (PPPs) for the financing and operation of new healthcare facilities and services. While there is a large empirical literature on PPPs in high-income countries, we know much less about their operation in low-income and middle-income countries. This paper seeks to inform debates about the use of PPPs in sub-Saharan Africa by describing the planning and operation of a high-profile case in Maseru, Lesotho. The paper highlights several beneficial impacts of the transaction, including the achievement of high

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9

Auliyah Nurwafiyyah, Fadlina, and Mariam Makmur. "The Influence Of Bank Health Ratio On Profitability In PT. Bank SULSELBAR Makassar, Indonesia." SOUTHEAST ASIA JOURNAL oF GRADUATE OF ISLAMIC BUSINESS AND ECONOMICS 1, no. 3 (2023): 159–68. http://dx.doi.org/10.37567/sajgibe.v1i3.1673.

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The objective of this research is to analyse the Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Operations Expenses to Operation Income (BOPO) toward Return On Equity (ROE). Secondary data were obtained from quarterly report of PT. Bank Sulselbar Makassar covering the period of 2010 until 2017. F test shows that in simultant variable Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Operations Expenses to Operation Income (BOPO), influence Return On Equity (ROE). While, partially with t test show that CAR and LD

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Satya, Ranjan Doley. "FINANCIAL PERFORMANCE OF RASHTRIYA GRAMIN VIKASH NIDHI (NORTH EAST) MICROFINANCE LTD." International Journal of Marketing & Financial Management Volume 5, Issue 7, Jul-2017 (2017): pp 57–64. https://doi.org/10.5281/zenodo.838392.

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Rashtriya Gramin Vikash Nidhi (North East) Microfinance Ltd is an organisation providing microfinance to the poor in this region. The broad objective of the paper is to study the financial performance of the concern for the period of six years. The study is based on secondary sources of data. The secondary data has been collected from annual report of RGVN (NE) MFL. The sample size of the study is six years. The period of six years from 2010-11 to 2015-16 is known as reference period of the study. The study makes use of statistical tools such as annual growth rate (AGR) and compound annual gro

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Sun, Han. "Research on the Impact of New Quality Productivity on Resident Income Distribution from the Perspective of Macroeconomic Operation." International Theory and Practice in Humanities and Social Sciences 2, no. 1 (2025): 407–23. https://doi.org/10.70693/itphss.v2i1.80.

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The purpose of this paper is to explore the impact of new quality productivity on the distribution of residents' income. By constructing an econometric model, this study empirically examines the impact of new quality productivity on the distribution of residents' income and its mechanism of action using panel data from 31 provinces in China from 2010 to 2022. The results show that new quality productivity can significantly increase the level of income distribution among residents, and this conclusion still holds after considering the endogeneity problem and conducting a series of robustness te

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Iosifidi, Maria, and Nikolaos Mylonidis. "Relative effective taxation and income inequality: Evidence from OECD countries." Journal of European Social Policy 27, no. 1 (2017): 57–76. http://dx.doi.org/10.1177/0958928716672182.

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Using a panel data set of effective tax rates that are directly comparable across Organization for Economic Co-operation and Development (OECD) countries and over time, we investigate the redistributive effect of labour, consumption and capital tax rates. We show that what matters from a redistributive standpoint is the tax mix rather than the tax rates in isolation from the rest. The results suggest that increasing the tax burden on labour or consumption relative to capital leads to higher income inequality. In contrast, greater reliance on labour taxes relative to consumption taxes improves

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Isa, Siti Sarah Mat, Masturah Ma’in, and Azlina Hanif. "Islamic banks’ fee income, characteristics and risk: Panel data analysis evidence from Indonesia." Journal of Emerging Economies and Islamic Research 6, no. 1 (2018): 6. http://dx.doi.org/10.24191/jeeir.v6i1.8769.

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One of the non-operating income in Islamic banking operation, which is fee income has become progressively vital in expanding their income to counter decreasing net earnings due to rivalry from other financial competitors. However, it is important for Islamic banks to find out any potential risk that will distress their performance due to this activity. This is because, mixed results on this issue derived from the previous studies especially in the Western context such as in the US, Germany and other European countries. Using Indonesian Islamic bank’s quarter data between 2009 and 2013, this s

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Hawley, Carolyn E., Amy J. Armstrong, Benjamin J. Darter, Adam Sima, and Kevin Fields. "Veterans of Operation Enduring Freedom and Operation Iraqi Freedom: Employment Status Following Traumatic Amputation." Journal of Applied Rehabilitation Counseling 53, no. 1 (2022): 68–80. http://dx.doi.org/10.1891/jarc-d-20-00027.

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Purpose:The population of veterans experiencing traumatic amputation grows at a rate disproportionate to the general population. This study explores the current employment experience of veterans living with traumatic amputation and the relationship among demographic, health and amputation related characteristics, employment status and service utilization, and perceived barriers to employment.Methods:Survey data from veterans of Operation Enduring Freedom and Operation Iraqi Freedom (OEF/OIF) were gathered on health and amputation, employment, service utilization, and perceived barriers to empl

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15

Anyaegbu, C. N., U. C. Ibekwe, M. A. C. A. Odii, N. C. Ehirim, and C. Chikezie. "Analysis of income distribution patterns of broiler farmers in Imo State, Nigeria." Journal of Agriculture and Food Sciences 17, no. 2 (2020): 116–34. http://dx.doi.org/10.4314/jafs.v17i2.10.

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This study analyzed the income distribution patterns of broiler farmers in Imo State, Nigeria. The specific objectives were to disaggregate the broiler farmers into different scale of production in the study area; determine the pooled income distribution patterns of broiler farmers in the study area; and to determine the income distribution patterns of broiler farmers across different scale of production. A multi-stage sampling technique was adopted, and a total of 9 LGAs were purposively selected from the 3 zones. Stratified random sampling was used in selecting 26small-scale, 9 medium-scale

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16

Tamalvanan, Vethunan. "Foreseeable challenges in developing telesurgery for low income and middle-income countries." International Surgery Journal 8, no. 10 (2021): 3228. http://dx.doi.org/10.18203/2349-2902.isj20214033.

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Advancement in tele surgery or long distance telerobotic surgery is an intriguing prospect achieve equitable reach of global surgical services. In realization of this dream there are multiple of challenges as to telesurgery establishment and operation in low-and middle-income countries (LMIC). As of current market status, telesurgery is costly and not practical for the austere settings in these countries. “Telesurgery for a truly global surgery” is a realisable dream for the fore coming future. Affordable robotic surgical platforms, assistance from manufacturing companies to establish robotic

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17

Danisman, Murat, and Erkut Akkartal. "Cost Allocation and Cash Flow Issue in Shipbroking Companies: A Case Study of a Turkish Shipbroking Company." Archives of Business Research 10, no. 1 (2022): 130–57. http://dx.doi.org/10.14738/abr.101.11581.

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Purpose – The ship-broking companies are one of the key players of maritime transport and they need adequate financial control both on cost and income sides to provide sustainable service. The personnel costs need to be allocated properly within the scope of work. As it is their only income, commission collecting time is also needed to be predicted accurately together with related personnel cost. This article aims to introduce a methodology to construct the most accurate model predicting the duration of the operation and the income to guide the financial department of ship-broking companies an

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Wei, Jian, Hui Xiao, Can Liu, Xiaotao Huang, and Dahong Zhang. "The Impact of Collective Forestland Tenure Reform on Rural Household Income: The Background of Rural Households’ Divergence." Forests 13, no. 9 (2022): 1340. http://dx.doi.org/10.3390/f13091340.

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As the direct subject of collective forestland tenure reform, increasing farmers’ income is an important goal of collective forestland tenure reform and the key to sustainable management of forest resources. Based on the survey data of 1276 rural households in 18 counties in 9 provinces, we construct a theoretical analysis framework of the impact of collective forestland tenure reform on household income from the perspective of rural household differentiation and elucidate the mechanism of the effect of collective forestland tenure reform on household income in the context of the rural househo

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19

Zimmerman, John R., Kecia M. Bertermann, Paul J. Bollinger, and Donnie R. Woodyard. "Prehospital System Development in Jaffna, Sri Lanka." Prehospital and Disaster Medicine 28, no. 5 (2013): 509–16. http://dx.doi.org/10.1017/s1049023x13008625.

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AbstractIntroductionThe building of prehospital emergency medical care systems in developing and lower middle-income countries (as defined by the World Bank) is a critical step in those countries’ efforts to reduce unnecessary morbidity and mortality. This case report presents the development of a prehospital care system in Jaffna District, Sri Lanka and provides the results of the system's first year of operations, the likely reasons for the results, and the prospects for sustained operations of the system. The goal of this report is to add to the literature surrounding Emergency Medical Serv

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Hasan, Rabia, and Dr Muhammad Aqil. "Financial Inclusion Convergence in Low-Income and Lower-Middle-Income Countries." Pakistan Business Review 25, no. 3 (2023): 268–90. http://dx.doi.org/10.22555/pbr.v25i3.943.

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The study used interest rate, exchange rate and banks size as variables of study. The panel data of 22 Pakistan commercial banks about2009 to 2020, STATA Panel Ordinary Least Square (OLS) and general methods of moments (GMM) estimator is used, and results indicate that in Pakistani banks management efficiency is has high power over shareholder to make profits and involve in risk taking projects. Bank size increase highlights better performance but and a disadvantage to use funds in investments for future growth. Diversification in banks is not a helpful factor to bring change in risk portfolio

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Anari, S., G. Ainsworth, and A. K. Robson. "Cost-efficiency of endoscopic and external dacryocystorhinostomy." Journal of Laryngology & Otology 122, no. 5 (2007): 476–79. http://dx.doi.org/10.1017/s0022215107009954.

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AbstractBackground:In most centres in the United Kingdom, endoscopic dacryocystorhinostomy is currently undertaken as a joint operation between ophthalmologists and otolaryngologists. The addition of an extra surgeon, the use of endoscopic equipment and the relatively lower success rate of this procedure made us compare endoscopic dacryocystorhinostomy and external dacryocystorhinostomy with regards to costs and income for our hospital.Methods:All 38 primary endoscopic dacryocystorhinostomy cases performed in our centre in 2001–2003 were retrospectively compared with the 49 external dacryocyst

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SCORȚESCU, Florin Ioan. "Highlighting Price Reductions in Customer Accounting." Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice 28 (December 10, 2021): 257–75. http://dx.doi.org/10.18662/upalaw/80.

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The commercial operations have a particularly large share in the activity of the patrimonial units. These operations generate income and expenses, affecting debts to suppliers and receivables from customers and always involve the connection between two economic agents, one called supplier, for which the operation represents a sale and another called customer, for which the same operation represents a purchase. The debts and receivables generated by the company's relations with natural and legal persons outside it, as well as with natural persons inside are mainly reflected through the 4th clas

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Mittal, Naveen. "INTEREST INCOME AND INTERNATIONAL TAXATION: PERSPECTIVES FROM INDIA'S JUDICIAL SYSTEM." INTERNATIONAL JOURNAL OF ADVANCED RESEARCH IN COMMERCE, MANAGEMENT & SOCIAL SCIENCE 08, no. 01(I) (2025): 89–94. https://doi.org/10.62823/ijarcmss/8.1(i).7174.

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Taxation of interest income by a resident of one country from investments in India requires the application of Article 11 of the Organisation for Economic Co-operation and Development Model Convention (OECD MC) 2017 as well as the United Nations Model Convention (UN MC) 2021 and the domestic provisions of the Income-tax Act, 1961, India. This article looks at the Indian judicial system's view of Article 11 of the OECD MC and the UN MC. It concludes that the Indian judicial system has sided with the assessees by giving them the benefit under sub-section (2) of Section 90 of the Income-tax Act,

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Thakur, Reema. "Characteristics of Thai Women Entrepreneurs: A Case Study of SMEs Operating in Lampang Municipality Area." Journal of Social and Development Sciences 4, no. 4 (2013): 174–81. http://dx.doi.org/10.22610/jsds.v4i4.748.

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Thai female entrepreneurs often establish entrepreneurial ventures as time-sensitive operations that are not necessarily intended to be the principal income generators for a household but act as supplementary sources of income. Such ventures might also provide other secondary benefits, including occupation for migrant women with no other occupation or qualifications, while the flexible nature of their operation can make it possible for operators to combine it with care for children or other dependents. It has also been found that network connections created and maintained by some entrepreneurs

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Setyaningrum, Candra Dwi, and Trisni Suryarini. "ANALYSIS OF CORPORATE INCOME TAX REDUCTION A STUDY CASE ON MANUFACTURING COMPANIES IN INDONESIA IN THE YEAR 2008-2014." Jurnal Dinamika Akuntansi 8, no. 1 (2017): 14. http://dx.doi.org/10.15294/jda.v8i1.9115.

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<p>This research aimed to determine the effect of ABTD (Abnormal Book-Tax Differences) before and after tax rate reduction. This research also examined the effect of taxation facility, foreign operation, pretax cash flow from operation, and size of the company towards ABTD. Samples in this research are manufacturing company that listed in Indonesia Stock Exchange 2008-2014 by using method of purposive sampling so there are 357 companies. This research used multiple regression analysis. The result of this research indicates that the foreign operation variable and pretax cash flow from ope

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KOVAČIČ, Matija, Andrej UDOVČ, and Bernarda ČEBULJ. "Income on the family farms." Acta agriculturae Slovenica 77, no. 2 (2001): 247–66. http://dx.doi.org/10.14720/aas.2001.77.2.15721.

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In the paper the problematic of measuring the economic effectiveness of the family farms is discussed. The base of the discussion is the theory, which treats the family farm as a whole of production-technical factors and farm household, and where household members often, with their non-agricultural activities, provide necessary income for its operation. After short overview of different methods for estimating farm income and economic status of family farms in Slovenia and some EU countries, the problem of comparative measuring of farm income from pure agricultural activities is discussed. Then

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CHERRY I. ULTRA, NELIA M. ADORA,. "Management Evaluation Of Income Generating Projects Of Sucs In Eastern Visayas, Philippines." Psychology and Education Journal 58, no. 2 (2021): 6355–57. http://dx.doi.org/10.17762/pae.v58i2.3159.

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Liberating the SUCs from limited resources is a challenge they face; otherwise excellence in the areas of instruction, research, extension, and production will be at stake. As such, they need to establish income generating projects or IGPs. A descriptive study evaluated the Income Generating Projects (IGPs) of the State Universities and Colleges (SUCs) in Region VIII. The detailed assessment of the IGPs of the SUCs focused on the profile of the IGP administrators and employees; profile of IGPs of SUCs in Region VIII; status of the IGPs of SUCs in region VIII as perceived by the IGP administrat

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Liu, Wen Juan, Zhi Xia Zhang, and Ting Meng. "Dynamic Optimization of Project Schedule Based on Life-Cycle Economic Benefits." Advanced Materials Research 1065-1069 (December 2014): 2504–8. http://dx.doi.org/10.4028/www.scientific.net/amr.1065-1069.2504.

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There is a relationship of unity of opposites between the construction and operation period of the project.When the construction period of the project is shorten and the project is put into production in advance, income of operation period will be increased, at the same time, it will cause the increase of construction cost.Combining time-cost optimization with the financial evaluation of the project, from the perspective of the owner, on the basis of considering the capital time-value and the impact of large equipment replacement on the income of operation period, time-cost dynamic optimizatio

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Wardhana, Leo Indra, Fani Pramuditya, and Elton Buyung Satriyanto. "Microfinance and Inequality: Case of Indonesia." SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS 4, no. 3 (2020): 211. http://dx.doi.org/10.29259/sijdeb.v4i3.211-228.

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This study investigates the role of microfinance from small-sized banks, usually with a limited geographical area of operation, in Indonesia, namely Bank Perkreditan Rakyat (BPR) on the income inequality. Using a province level panel data of 2012-2018 the results show that loans from such a bank are associated with income inequality reduction, supporting the arguments that microfinance contributes to income inequality reduction. This study has an important policy implication regarding the existence of BPR in Indonesia.

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HOELLER, PETER, ISABELLE JOUMARD, and ISABELL KOSKE. "REDUCING INCOME INEQUALITY WHILE BOOSTING ECONOMIC GROWTH: CAN IT BE DONE? EVIDENCE FROM OECD COUNTRIES." Singapore Economic Review 59, no. 01 (2014): 1450001. http://dx.doi.org/10.1142/s0217590814500015.

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This paper identifies inequality patterns across Organisation for Economic Co-operation and Development (OECD) countries and provides new analysis of their policy and non-policy drivers. One key finding is that education and anti-discrimination policies, well-designed labor market institutions and large and/or progressive tax and transfer systems can all reduce income inequality. On this basis, the paper identifies several policy reforms that could yield a double dividend in terms of boosting GDP per capita and reducing income inequality, and also flags other policy areas where reforms would e

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Stulens, Sofie, Kim De Boeck, and Nico Vandaele. "HIV supply chains in low- and middle-income countries: overview and research opportunities." Journal of Humanitarian Logistics and Supply Chain Management 11, no. 3 (2021): 369–401. http://dx.doi.org/10.1108/jhlscm-08-2020-0072.

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PurposeDespite HIV being reported as one of the major global health issues, availability and accessibility of HIV services and supplies remain limited, especially in low- and middle-income countries. The effective and efficient operation of HIV supply chains is critical to tackle this problem. The purpose of this paper is to give an introduction to HIV supply chains in low- and middle-income countries and identify research opportunities for the operations research/operations management (OR/OM) community.Design/methodology/approachFirst, the authors review a combination of the scientific and gr

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Yin, Shuangming, Xiaojuan Chen, Xiangyu Zhou, Chao Chen, and Jianxu Liu. "Effect of Micro-Credit for Poverty Alleviation on Income Growth and Poverty Alleviation—Empirical Evidence from Rural Areas in Hebei, China." Agriculture 13, no. 5 (2023): 1018. http://dx.doi.org/10.3390/agriculture13051018.

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Micro-credit for poverty alleviation is an important financial measure of targeted poverty reduction and rural revitalization in China. This paper employs the OLS model and Logit model to empirically test the effect of micro-credit for poverty alleviation on the income level and stability of income growth of farmers based on the field survey data of 458 registered poverty-stricken farmer households in Fuping County and Quyang County of Hebei Province. The results suggest that micro-credit for poverty alleviation can increase farmers’ income, stabilize the growth of their income, and exert sign

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QUSHIM, BERDIKUL, JEFFREY M. GILLESPIE, BASU DEB BHANDARI, and GUILLERMO SCAGLIA. "TECHNICAL AND SCALE EFFICIENCIES OF U.S. GRASS-FED BEEF PRODUCTION: WHOLE-FARM AND ENTERPRISE ANALYSES." Journal of Agricultural and Applied Economics 50, no. 3 (2018): 408–28. http://dx.doi.org/10.1017/aae.2018.7.

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AbstractA stochastic production frontier approach was used to estimate input distance functions for U.S. grass-fed beef (GFB) production. Average technical efficiencies of 0.84 and 0.79 were found for U.S. GFB whole farms and enterprises, respectively. Producer education level, experience, farm size, annual net farm income from the GFB operation, annual net household income from off-farm sources, and regional differences are the efficiency drivers of U.S. GFB farms. Increasing returns to scale were found for U.S. GFB farms. Our results suggest that U.S. GFB farms can be scale efficient if the

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Wang, Li, Jinyang Tang, Mengqian Tang, Mengying Su, and Lili Guo. "Scale of Operation, Financial Support, and Agricultural Green Total Factor Productivity: Evidence from China." International Journal of Environmental Research and Public Health 19, no. 15 (2022): 9043. http://dx.doi.org/10.3390/ijerph19159043.

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Large-scale agricultural operations number among the ways to promote the green development of the agricultural sector, which can not only encourage farmers to adopt green innovative technology, reduce the input of chemical fertilizers and pesticides, and achieve environmental protection, but it also enables production with a high efficiency through an economy of scale and an improvement in farmers’ income. Based on the agricultural panel data of 30 provincial administrative regions in China from 2000 to 2019, the panel autoregressive distribution lag model was used to explore the dynamic relat

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Liu, Mengmeng, Limin Bai, Hassan Saif Khan, and Hua Li. "The Influence of the Grassland Ecological Compensation Policy on Regional Herdsmen’s Income and Its Gap: Evidence from Six Pastoralist Provinces in China." Agriculture 13, no. 4 (2023): 775. http://dx.doi.org/10.3390/agriculture13040775.

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The Grassland Ecological Compensation Policy (GECP) is a key set of policy instruments designed to alleviate grassland degradation and increase herdsmen’s income. However, considering the various constraints and obstacles that policies often face in actual operation, it may not be able to achieve the expected goals. In order to test the real income effect of GECP and clarify its mechanism, based on the data of 499 counties in Chinese pastoralist provinces from 2000 to 2019, this paper uses the difference-in-differences (DID) model to empirically test the impact of GECP on herdsmen’s income fro

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Qi, Zhenyu, Zixing Wu, Yuezhou You, and Xiaoying Zhan. "Can Rural Industrial Convergence Alleviate Urban–Rural Income Inequality?: Empirical Evidence from China." Land 14, no. 1 (2024): 40. https://doi.org/10.3390/land14010040.

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In many countries, the urban–rural income inequality affects healthy and sustainable economic development and is a pressing issue that requires immediate attention. As a new industrial development model, rural industrial convergence can provide new ideas and impetus for alleviating the urban–rural income inequality. This study, drawing on provincial panel data from China spanning 2010 to 2022, used the entropy method and Theil index to measure the rural industrial convergence and the urban–rural income inequality, respectively, and empirically tested the effect and mechanism of rural industria

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Damara Putra, Riyan, and Hotman Padewa. "Determinants of Micro-Entrepreneurial Income in Emerging Urban Tourism Spaces: An Islamic Economic Perspective from Metro City, Lampung." Journal of Islamic Finance and Economic Studies 1, no. 1 (2025): 1–8. https://doi.org/10.64268/jifes.v1i1.17.

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Background: Urban public spaces increasingly serve dual roles as recreational sites and economic hubs, offering opportunities for micro-entrepreneurs. Samber Park, located in Metro City, Indonesia, is one such area where relocated street vendors have established businesses, contributing to local economic growth. Aims: This study aims to analyze the key factors influencing the income of micro-entrepreneurs operating at Samber Park, using an Islamic economic perspective to explore how ethical and religious values shape entrepreneurial practices. Methods: The research applies a qualitative descri

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Sapari, Sapari. "IMPLIKASI PERUBAHAN UNDANG–UNDANG PERPAJAKAN TERHADAP KEPUTUSAN STRATEGI LEVERAGE BAGI PERUSAHAAN YANG TERDAFTAR DI PT. BURSA EFEK JAKARTA." EKUITAS (Jurnal Ekonomi dan Keuangan) 12, no. 2 (2017): 227. http://dx.doi.org/10.24034/j25485024.y2008.v12.i2.2076.

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This research examines the connection between non debt tax shield and the change of leverage, between level of effective company tax and the change of leverage, and between operation income before depreciation and the change of leverage.This research takes 17 samples of food and beverages companies listed in Jakarta Stock Exchange from 1st January 1994 till 31st December 1999. And this research uses data from 1994 – 1999 for the regression analysis. Multiple regression analysis is used to test hyphothesis 1 (H1), hyphothesis 2 (H2) and hyphothesis 3 (H3). Independent variables in the regressio

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Sapari, Sapari. "IMPLIKASI PERUBAHAN UNDANG–UNDANG PERPAJAKAN TERHADAP KEPUTUSAN STRATEGI LEVERAGE BAGI PERUSAHAAN YANG TERDAFTAR DI PT. BURSA EFEK JAKARTA." EKUITAS (Jurnal Ekonomi dan Keuangan) 12, no. 2 (2018): 227–51. http://dx.doi.org/10.24034/j25485024.y2008.v12.i2.304.

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This research examines the connection between non debt tax shield and the change of leverage, between level of effective company tax and the change of leverage, and between operation income before depreciation and the change of leverage. This research takes 17 samples of food and beverages companies listed in Jakarta Stock Exchange from 1st January 1994 till 31st December 1999. And this research uses data from 1994 – 1999 for the regression analysis. Multiple regression analysis is used to test hyphothesis 1 (H1), hyphothesis 2 (H2) and hyphothesis 3 (H3). Independent variables in the regressi

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Ting, Tan, and Chen Jiusheng. "The Level of Agricultural Mechanization, the Scale of Agricultural Operation and the Income Gap Between Urban and Rural Areas." Journal of Economics and Management Sciences 8, no. 2 (2025): p190. https://doi.org/10.30560/jems.v8n2p190.

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Agricultural mechanization is an effective way to improve farmers' income, and increasing farmers' income is the key means to narrow the income gap between urban and rural areas, and narrowing the income gap between urban and rural areas is one of the key factors to realize the integrated development of urban and rural areas. Based on the relevant statistical data of China from 2010 to 2020, a two-way fixed effect model was established to analyze the impact of agricultural machinery intervention on the income gap between urban and rural areas. The results show that the improvement of agricultu

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Sanghavi, Dhruv. "The Interaction of Articles 6, 7 and 21 of the 2014 OECD Model Tax Convention: A Historical Analysis." Intertax 44, Issue 8/9 (2016): 651–56. http://dx.doi.org/10.54648/taxi2016053.

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The discussion regarding the interaction between Article 6 (Income from Immovable Property), Article 7 (Business Profits) and Article 21 (Other Income) of the OECD Model is not new. However, the historical documents of the Organisation for European Economic Co-operation and the Organisation for Economic Co-operation and Development, which have now been made available, throw new light on the issue. It has been argued that Article 6(4), and not Article 7(4), governs the relationship between Articles 6 and 7, therefore excluding the possibility of applying Article 7 to any income from immovable p

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Ahn, Byeong-il. "An analysis of the operation mechanism of price stabilization policy for vegetables and its effects on farmers’income." Korean Agricultural Economics Association 63, no. 4 (2022): 49–65. http://dx.doi.org/10.24997/kjae.2022.63.4.49.

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In this study, working mechanism of the vegetable price stabilization policy is theoretically identified and the effects of this policy on farm household income is empirically assessed. Farm household income is evaluated to be increased by KRW 119.36 billion for the producers of winter radish, autumn radish, autumn cabbage and garlic, if the actual supply amount from the farmers participating in the policy is the same as the contract quantity under this policy. In addition, the income increase of non-participating farmers is estimated to be 107.3 billion won which is very high compared to 12.0

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Scandone, Francesco Saverio. "The Interaction between Business Profits and Income from Immovable Property under Tax Treaties: Is It All about Definitions?" Intertax 37, Issue 4 (2009): 223–34. http://dx.doi.org/10.54648/taxi2009023.

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This article deals with the interaction between the taxation of business profits and income from immovable property under tax treaties, by analyzing the overlap between Articles 7 and 21 of the OECD (Organization for Economic Co–operation and Development) Model Convention in situations not covered by Article 6.1 where the income from immovable property is attributable to a PE in the other contracting state. Different approaches have been suggested by legal scholars to solve this issue; however, the Author envisages a new approach mainly based on the existence, in Article 6.3, of a treaty defin

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Valynkevych, N. V., and V. М. Kobylynskyi. "Classification of Costs and Their Impact on the Performance of Agricultural Enterprises." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 4 (October 17, 2018): 50–57. http://dx.doi.org/10.31767/nasoa.4.2018.05.

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The article is focused on the analysis of costs involved in agricultural production, by case of agricultural enterprises located in Zhytomyr region (Ukraine). This objective is justified by the essential impact of costs on the enterprise performance, being a factor of output and pricing, financial condition, competitiveness of product groups and the whole enterprise, profit etc.  Specifics of the agricultural production and their implications for production costs in this sector are highlighted. The statistical analysis on agricultural enterprises of Zhytomyr region in 2015 and 2016 inclu

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Agyemang-Benneh, Adwoa, Igor Francetic, Jonathan Hammond, and Katherine Checkland. "Evaluating primary care networks in low-income and lower middle-income countries: a scoping review." BMJ Global Health 8, no. 8 (2023): e012505. http://dx.doi.org/10.1136/bmjgh-2023-012505.

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IntroductionPrimary care networks (PCNs) are claimed to be an effective model to organise and deliver primary healthcare through collaborative relationships and effective coordination of primary care activities. Though increasingly implemented in different contexts, there is limited evidence on the effectiveness of PCNs in low-income and lower middle-income countries (LLMICs).ObjectiveOur scoping review aims to understand how PCNs in LLMICs have been conceptualised, implemented and analysed in the literature and further explores the evidence of the effectiveness of these networks.MethodsWe str

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Oguttu, Annet Wanyana. "South Africa’s Exchange Control Regulations and ‘Loop Structures’: The Income Tax Implications of the Removal of the Restrictions with Effect from 1 January 2021." South African Mercantile Law Journal 34, no. 1 (2022): 88–117. http://dx.doi.org/10.47348/samlj/v34/i1a4.

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This article analyses the implications of the income tax provisions introduced to address the potential tax avoidance that could arise from the lifting of the exchange control restrictions on ‘loop structures’ which were effected from 1 January 2021. Most South Africans and foreign investors do not quite understand the operation and implications of exchange controls due to the complexity of these regulations, and the perception that it is difficult to move money in and out of South Africa. Since the removal of exchange control restrictions on loop structures does not apply to existing unauthor

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Syaiful, Muhammad, Abdullah Igo Baran Daiona, and Rinto Gunadhi. "INCOME ANALYSIS ON SEA TRANSPORTATION BUSINESS ROUTES LASIWA-AMOLENGO BEFORE THE OPERATION OF THE FERRY SHIP IN THE REGENCY OF NORTH BUTON." Jurnal Ekonomi dan Manajemen 15, no. 2 (2021): 111–24. http://dx.doi.org/10.30650/jem.v15i2.2990.

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One of the crossing routes that has helped build the regional economy in Southeast Sulawesi is the sea transportation route from Lasiwa Village, North Buton Regency to Amolengo Village to move goods and people between the regions. The development of this sea transportation business indirectly has a role in increasing income for the local community.This study was conducted with the aim of knowing and analyzing the income of the sea transportation business on the Lasiwa-Amolengo route before the operation of the ferry in North Buton district using primary data and secondary data. To find out and

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Lu, Chao, and Jialu Chang. "The Innovation of Online Music Business Model From the Perspective of Industrial Value Chain Theory." Journal of Electronic Commerce in Organizations 17, no. 2 (2019): 1–15. http://dx.doi.org/10.4018/jeco.2019040101.

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The emergence and development of online music have brought a great update to traditional music industrial value chain. As consumers know, record sales, media dissemination, and peripheral income like concerts are three major sources of income of traditional music industry. Compared with that, the music industry now possesses an extensive consumer group, a new growth point, and a new development direction. Meanwhile, as laws and business rules of online music industry improving, the new online music business model need to be established. Based on value chain theory, this article sets up a brand

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Yuan, Changwei, Jiannan Zhao, Xinhua Mao, Yaxin Duan, and Ningyuan Ma. "Uncovering the Relationship between Urban Road Network Topology and Taxi Drivers’ Income: A Perspective from Spatial Design Network Analysis." ISPRS International Journal of Geo-Information 11, no. 9 (2022): 464. http://dx.doi.org/10.3390/ijgi11090464.

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Over the past few decades, taxi drivers’ income has received extensive attention from scholars. Previous studies have investigated the factors affecting taxi drivers’ income from multiple perspectives. However, less attention has been paid to road network topology, which has a direct impact on taxis’ operation efficiency and drivers’ income. To fill this gap, this paper examines the relationship between taxi drivers’ income and urban road network topology; we employed various methods, namely, spatial design network analysis (sDNA), bivariate Moran’s I, and geographically weighted regression (G

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WANG, Aiqing, and Shoudong FENG. "Fiscal and Taxation Management Strategies of Enterprise Sales Income." Theory and Practice of Social Science 3, no. 5 (2021): 112–22. http://dx.doi.org/10.6914/tpss.030508.

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At the point in time when the sales revenue is realized, the accounting treatment is different from the tax treatment, and it is necessary to effectively control the revenue. From the perspective of corporate tax planning, this paper analyzes the impact of sales revenue on taxation and various factors that affect revenue, points out the key points of sales revenue management and control, and proposes tax base management and control strategies, namely revenue minimization, revenue maximization and revenue. Equalization strategy; from the key factors affecting the recognition of sales revenue, r

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