Academic literature on the topic 'Profit from sales of services'

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Journal articles on the topic "Profit from sales of services"

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Laffitte, Sébastien, and Farid Toubal. "Multinationals’ Sales and Profit Shifting in Tax Havens." American Economic Journal: Economic Policy 14, no. 4 (2022): 371–96. http://dx.doi.org/10.1257/pol.20200203.

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We show that US multinationals record sales and the profits from these sales in tax havens while their goods and services are physically sold in other countries. We propose a framework illustrating the strategy of sales shifting. Our results reveal the importance of tax havens, which attract a disproportionate fraction of worldwide sales. Our quantification shows a large contribution of sales shifting to multinationals’ profit shifting, which amounted to $80 billion in 2013. Our findings suggest that international corporate tax rules based on sales may not address profit shifting efficiently i
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Kohtamaki, Marko, Henri Hakala, Jukka Partanen, Vinit Parida, and Joakim Wincent. "The performance impact of industrial services and service orientation on manufacturing companies." Journal of Service Theory and Practice 25, no. 4 (2015): 463–85. http://dx.doi.org/10.1108/jstp-12-2013-0288.

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Purpose – Product-manufacturing firms are increasingly positioning themselves as providers of industrial services and solutions. Despite the increasing conceptual interest in industrial services, empirical evidence about the factors that mediate the relationships between industrial services and firm performance remains limited. The purpose of this paper is to investigate the relationship between industrial service offerings, service orientation and firm sales and profit performance. Design/methodology/approach – The study uses data from 115 manufacturing firms and adopts a structural equation
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Gosal, Sharon Gloria, Winston Pontoh, and Meily Y. B. Kalalo. "Analisis penjualan listrik prabayar dan pascabayar dalam meningkatkan laba pada PT PLN (Persero) Unit Pelayanan Pelanggan (UP3) Manado." Riset Akuntansi dan Portofolio Investasi 3, no. 1 (2025): 125–31. https://doi.org/10.58784/rapi.287.

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Sales are activities carried out by sellers in selling goods and services with the hope of making a profit from these transactions. This research aims to analyze the sale of prepaid and postpaid electrical energy in increasing profits at PT PLN (Persero) Customer Service Unit (UP3) Manado. The type of research used is descriptive qualitative with quantitative data types. The research results show that sales of prepaid and postpaid electrical energy have not been able to increase profits at PT PLN (Persero) Manado Customer Service Unit (UP3), where net profit experienced a decrease in certain p
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Pangburn, Michael S., and Euthemia Stavrulaki. "From Used to New: Committing to Product Refresh Services." Sustainability 14, no. 8 (2022): 4594. http://dx.doi.org/10.3390/su14084594.

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In practice, we see examples of firms offering product refresh services across different industries. Refresh services promote sustainable reuse and are distinct from typical refurbished-product sales which imply a change in ownership. This study is the first to use an analytic model to derive optimal prices and quantities for a firm offering product-refresh services in tandem with new products. Using a two-period framework, we establish that a firm can use a refresh service to align its second-period decisions with its overall profitability objective. We show that by committing to offering a r
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Lau, Elfreda Aplonia. "Penilaian Kelayakan Finansial Terhadap Kebijakan Penjualan Kredit." Exchall: Economic Challenge 3, no. 1 (2021): 1–8. http://dx.doi.org/10.47685/exchall.v3i1.119.

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The goal of Company activities in general are for profit. This profit can be received if the acceptance exceeds the sacrifice to get that acceptance. Usualy acceptance obtained from the sale of products in the form of goods or services. This research is focused on selling products in the form of goods that can be done on credit. Credit sales made require financial feasibility responsibilities that provide sales guarantees because the credit sales policy is adopted to obtain an increase in sales volume and profits so it is deemed necessary to be reviewed. Using the theory of finance which focus
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Putri, Puja Rizki Shintia, and Elvi Rahmi. "The Effect of Sales Growth, Company Size, and Liquidity on Profit Growth in the Transportation and Logistics Sector Listed on the BEI in 2020-2023." Jurnal Inovasi Pendidikan Ekonomi (JIPE) 14, no. 2 (2024): 167. https://doi.org/10.24036/011312040.

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This study examines how sales growth, firm size, and liquidity affect profit growth in logistics and transportation companies listed on the BEI between 2020 and 2023. With a sample of 24 businesses chosen through purposive selection, the study focuses exclusively on companies in this industry. The analysis makes use of secondary data obtained from financial statements. The results, which were obtained by using A surge in sales growth, have a favorable and significant impact on profit growth. Liquidity has a little and inconsequential impact on profit growth, whereas the company’s size has no n
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Shrestha, Sangam, and Radhe Shyam Pradhan. "Impact of Information Technology and Communication on the Performance of Nepalese Commercial Banks." Nepalese Journal of Finance 11, no. 4 (2024): 123–41. https://doi.org/10.3126/njf.v11i4.79773.

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The study examines the impact of information technology and communication on the performance of Nepalese commercial banks. Return on assets and net profit margin are selected as the dependent variables. The selected independent variables are automated teller machine, internet banking, mobile banking, point of sales and quick response code. The study is based on primary and secondary data of 25 commercial banks with 150 respondents. To achieve the purpose of the study, structured questionnaire is prepared. Secondary data were collected from Banking and Financial Statistics published by Nepal Ra
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Cai, Danfeng, Pengcheng Tong, Xinyi Wei, and Qiuguang Hu. "Does Participation in Aquaculture Cooperatives Increase Farmers′ Profit and Output?" Fishes 7, no. 4 (2022): 164. http://dx.doi.org/10.3390/fishes7040164.

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Individual aquaculture farmers in developing countries play an important role in ensuring food security. This study uses survey data from aquaculture households in Rongcheng and Xiangshan cities in China to explore the impact of cooperative participation on the benefits to the aquaculture households. The empirical results show that the participation of aquaculture farmers in cooperatives has effectively increased their net profit and output per unit area. On average, participating in cooperatives increased the net profit and output per unit area of farmers by approximately 15.55% and 11.47%, r
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Tillah, Atia, Yusri Hazmi, Nuraidah Bahri, Sarina Putri, and Maela Fuadi Putri. "Credit Sales Accounting Information System." Sciences du Nord Nature Science and Technology 1, no. 02 (2024): 37–41. https://doi.org/10.71238/snst.v1i2.23.

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Companies in Indonesia always develop quickly following the existing industrial revolution. Companies sell to make a profit. Sales are divided into two ways, namely cash sales and credit sales. Cash sales are sales by paying all payment costs for the desired goods/services. Credit sales are sales by paying in installments for the cost of goods/services. Every company that makes sales must have a cash and credit sales accounting information system. The credit sales accounting information system is the process of initial credit sales through to outgoing goods and collection of receivables. The r
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Ana, TIMUȘ, and SCUTARU Alexandru. "EVOLUTION OF THE PROFITABILITY ON SALES REVENUE OF THE COMPANIES IN THE FIELD OF PUBLIC WATER SUPPLY AND SEWERAGE SERVICES IN THE URBAN AREA OF THE REPUBLIC OF MOLDOVA." STUDIA UNIVERSITATIS MOLDAVIAE Științe Economice și ale comunicării, no. 11(01) (2022): 50–58. https://doi.org/10.5281/zenodo.6701425.

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Profitability on sales revenue obtained by companies in the field of water supply and sewerage services is a significant indicator for assessing the economic and financial performance of a company for the internal diagnosis, as well as for the analysis required by the external partners. The purpose of this article is to analyze the evolution of profitability on sales revenue calculated on the basis of profit (loss) from operating activity and profitability on sales revenue calculated on the basis of net profit (loss) in the last 10 years. The most important influencing factors were analyzed, n
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Dissertations / Theses on the topic "Profit from sales of services"

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Екшмідт, Д. А. "Резерви та шляхи збільшення прибутку на підприємствах ресторанного господарства (на прикладі ресторану «Лондон»)". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12651.

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Кваліфікаційна робота магістра складається з трьох розділів. У роботі розглядаються теоретичні основи оцінки резервів зростання прибутку в підприємстві ресторанного господарства. Досліджена економічна природа, функції й види прибутку, розглянуті джерела його формування та методи аналізу, визначені резерви та шляхи збільшення прибутку в підприємствах ресторанного господарства. Проаналізовано формування доходів і витрат, структура і динаміка прибутку ресторанного комплексу «Лондон», та механізм його формування в 2017-2019 роках. Запропоновано для збільшення операційного прибутку ресторанного к
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Marques, Kenneth. "The development of a generic integrated model of promotional management for purposes of optimising organisational turnover growth and increased profits from sales promotional activities." Thesis, Port Elizabeth Technikon, 2003. http://hdl.handle.net/10948/119.

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This paper concerns itself with the devising of a model which organisations can consult when considering hosting any sales promotional activities. The success regarding profits derived from these sales promotions activities vary. These anomalies prompted a further investigation into the need for a single promotional model which could be utilized in varied business environments to optimize profits derived from sales promotions. The uniqueness of the South African environment was also taken into account when considering the various criteria in the development of the model. Sensitivity with regar
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Stringer, Lisa, Kate E. Beatty, K. Wilson, and A. Ciecor. "From the Hospitals’ Perspective: Collaboration among Non-Profit Hospitals and Local Health Departments." Digital Commons @ East Tennessee State University, 2015. https://dc.etsu.edu/etsu-works/6851.

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Beatty, Kate, Kirstin Wilson, Amanda Ciecior, and Lisa Stringer. "From the Hospitals’ Perspective: Collaboration among Non-Profit Hospitals and Local Health Departments." Digital Commons @ East Tennessee State University, 2015. https://dc.etsu.edu/etsu-works/6856.

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Carroll, C. "Jurisdiction to tax non-residents on income from e-commerce sales and services : a normative framework." Thesis, University of Cambridge, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.597311.

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The validity of permanent establishment (PE) as the decisive condition for source state jurisdiction for business profits depends on the practical and normative importance of an enterprise’s physical presence on foreign markets. E-commerce enterprises can operate in foreign markets without physical presence there. It is therefore necessary to assess alternatives to PE and to do so in accordance with appropriate normative and policy criteria. The historical context does not illuminate criteria because the PE rule is a product mainly of now obsolete economic and political conditions and the fisc
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Helmicki, Soni. "Evolution and Devolution of Inpatient Psychiatric Services: From Asylums to Marketing Madness and Their Impact on Adults and Older Adults with Severe Mental Illness." Thesis, University of North Texas, 2017. https://digital.library.unt.edu/ark:/67531/metadc984274/.

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I examined the factors that led to the rise and fall of psychiatric hospitals and its impact on two select groups of individuals: adults and older adults with severe mental illness. To explore the reasons behind these fluctuations, the State of Texas was used as a case study. Additionally, the fluctuations occurred for different reasons in public vs. for-profit investor-owned psychiatric hospitals. Using an investor-owned psychiatric hospital organization as a case study, I investigated the differences in factors that influenced the growth and/or demise in public vs. investor-owned psychiatric
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Pospíšilíková, Ľudmila. "Posouzení finanční situace společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221428.

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This thesis asses the financial health of company WAX, s.r.o., in the years 2004 to 2006 at the basis of selected methods of the financial analysis. It contains proposals of possible solutions of identified problems which should result in the improvement of financial situation of the firm in future years.
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De, la Cruz Quispe Nancy Jazmín. "Informe para la sustentación de expedientes: N°04544-2010-0-1801-JR-CA-03 / N°1201-263-16." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2021. http://hdl.handle.net/10757/656186.

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Una asociación sin fines de lucro, cuyo propósito de constitución atiende a la realización de actividades de auxilio mutuo y asistencia social, ¿se encontraría afecta al pago del Impuesto General a las Ventas de prestar servicios médicos a título oneroso y percibir ingresos por concepto de cuotas de afiliación de distintos programas de Salud? Este es el caso de la Sociedad Francesa de Beneficencia, que de acuerdo con el Tribunal Fiscal en la Resolución N°2146-5-2010, se encuentra afecta al Impuesto General a las Ventas por las referidas operaciones realizadas durante los periodos de diciem
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Soldevila, García Pilar. "El Control de gestión en organizaciones sin ánimo de lucro: el caso particular de los colegios de economistas de España." Doctoral thesis, Universitat Pompeu Fabra, 2000. http://hdl.handle.net/10803/7328.

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Esta investigación ha identificado los instrumentos de contabilidad de gestión que los gestores de las organizaciones no lucrativas, y más concretamente de los colegios de economistas de España, utilizan y pueden utilizar como sistemas de información para el control de la gestión y para la mejora de su eficiencia, eficacia y economía. <br/>Se han realizado tres estudios empíricos: <br/>1. A los gestores de los colegios de economistas, para conocer situación y nivel de implantación de instrumentos de control de gestión .<br/>2. Se ha centrado en el análisis de la situación a nivel también de i
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Кот, В. Ю. "Прибуток підприємства та шляхи його підвищення (на прикладі лікувально- оздоровчого комплексу «ГРАНД МАРИН»". Thesis, 2018. http://dspace.oneu.edu.ua/jspui/handle/123456789/7634.

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У роботі розглядаються теоретичні аспекти підвищення прибутку лікувально-оздоровчого комплексу «Гранд Марин»: прибуток підприємства як економічна категорія; види та функції прибутку; формування доходів та прибутку на підприємствах готельного господарства; шляхи збільшення прибутку підприємств готельного господарювання. Проаналізовано формування прибутку в лікувально - оздоровчому комплексі «Гранд Марин»: характеристика основної діяльності готелю; загальна характеристика й результати господарської діяльності; формування доходу та витрат; формування прибутку; прибуток від реалізації послуг.
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Books on the topic "Profit from sales of services"

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Manoil, Mark L. How to profit from Arizona property tax liens. Capital West Pub., 1989.

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National Association of Retail Druggists (U.S.), ed. Physician drug sales for profit: A guide for pharmacists. National Association of Retail Druggists, 1987.

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Zemke, Ron. The service edge: 101 companies that profit from customercare. New American Library, 1989.

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Totten, John C. Analyzing sales promotion: Text & cases : how to profit from the new power of promotion marketing. 2nd ed. Dartnell Corp., 1994.

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Adam, Jolly, ed. From idea to profit: How to market innovative products and services. Kogan Page, 2005.

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MacDonald, Robert W. Control your future: How to profit from the financial services revolution. National Underwriter Co., 1986.

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Rapp, Stan. The great marketing turnaround: The age of the individual, and how to profit from it. Prentice Hall, 1990.

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Dick, Schaaf, ed. The service edge: 101 companies that profit from customer care. New American Library, 1989.

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Dick, Schaaf, ed. The service edge: 101 companies that profit from customer care. Penguin, 1990.

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Boland, Daniel M. Let me speak to the manager!: Selling from the buyer's point of view. Avant Books, 1992.

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Book chapters on the topic "Profit from sales of services"

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Draulans, Veerle, and Giovanni Lamura. "Introduction: Framing Exclusion from Services." In International Perspectives on Aging. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-51406-8_10.

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AbstractThis part presents three specific examples of how old-age social exclusion can take place in the field of service provision. These contributions refer to the key areas of care, transportation and information communication technology (ICT) based solutions, which represent some of the sub-domains of service-related exclusion in later life that are most frequently cited in the literature (Walsh et al. 2017; ROSEnet Services Working Group 2020). Given the current demographic trends, the availability of suitable services has become crucial to ensure social cohesion and inclusiveness. Govern
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Siggelkow, Nicolaj, and Christian Terwiesch. "New Business Models for the Digital Age: From After-Sales Services to Connected Strategies." In Creating Values with Operations and Analytics. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-08871-1_2.

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Ondrejová, Dana. "Může si podnikatel svobodně vybrat svého spotřebitele?" In Pocta prof. Josefu Bejčkovi k 70. narozeninám. Masaryk University Press, 2022. http://dx.doi.org/10.5817/cz.muni.p280-0094-2022-5.

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The paper deals with the limitation of the entrepreneur’s autonomy of will and freedom of expression in relation to the consumer by the principle of non-discrimination. The subject of the examination is the strict Section 6 of the Consumer Protection Act, which only prohibits the entrepreneur from discriminating against consumers in the sale of goods or services, without defining specific discriminatory grounds. The case-law refers in this respect to the regulation contained in Section 10 of the Anti-Discrimination Act. The paper focuses on the case law of the Czech courts that has dealt with
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Lukasiewicz, Agnieszka, and Mijalche Santa. "Unpacking the Financial Services and Crowdfunding Evolution in the Sharing Economy." In The Sharing Economy in Europe. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-86897-0_8.

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AbstractSharing economy is a phenomenon emerging in all aspects of social and business practices. While its impact is most prominent in the mobility and accommodation domain, some of the earliest demonstrations of the benefits of the sharing economy have occurred in financial services. Financial services in the sharing economy range from peer-to-peer lending to crowdfunding with participation from new start-ups and incumbent financial service providers with for-profit or non-profit goals. Given the variety of elements represented in financial services, there is a great need to collect and conn
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Trummer, Bernd. "From 0 to 5-Digit-Profit in 10 Weeks with Conversion-Rate-Optimized Marketing and Sales Automation." In Management for Professionals. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-20040-3_8.

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Stickler, Andrea. "Lessons from local transport transition projects for connected and automated transport." In AVENUE21. Planning and Policy Considerations for an Age of Automated Mobility. Springer Berlin Heidelberg, 2023. http://dx.doi.org/10.1007/978-3-662-67004-0_18.

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AbstractIn this chapter, we will consider selected projects relating to the transport or mobility transformation in rural and suburban areas, examining them in the context of connected and automated driving. The hypothesis outlined in this study is that, while connected and automated transport can fundamentally change the existing “system of automobility” (Urry 2004), the changes in question have to be seen in the context of specific local challenges and contemporary conflicts around mobility systems. This analysis therefore focuses on local mobility projects that look beyond simply replacing
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Devereux, Michael P., Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schön, and John Vella. "Residual Profit Allocation by Income." In Taxing Profit in a Global Economy. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198808060.003.0006.

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This chapter sets out our first detailed reform proposal: the Residual Profit Allocation by Income (RPAI). This is one of a family of schemes based on separating multinational profit into ‘routine’ and ‘residual’ profit, a distinction that exists under the current system. The RPAI allocates the right to tax routine profit to the country where functions and activities take place. It allocates the right to tax residual profit to the market, or destination, country where sales are made to third parties. We evaluate the RPAI against our five criteria. We conclude that while it is far from perfect,
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Durai, Subhashini, Geetha Manoharan, T. Sathya Priya, R. Jayanthi, Abdul Razak, and Sunitha Purushottam Ashtikar. "Quantifying the Impacts of Artificial Intelligence Implementations in Marketing." In Advances in Marketing, Customer Relationship Management, and E-Services. IGI Global, 2024. http://dx.doi.org/10.4018/979-8-3693-1339-8.ch008.

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AI will personalize marketing. Analysis of client behavior and preferences customizes product and service suggestions. AI-powered CRM solutions can automate customer service, help customers, and boost satisfaction. AI improves marketing targeting. Technology can improve client behavior targeting. AI will also impact digital marketing. Personalization boosts client engagement and sales. Virtual assistants and chat bots will increase marketing. Apps can swiftly answer customer questions, improve service, boost satisfaction, and develop brand loyalty. AI can enhance price by studying market trend
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Sisodia, Dilip Singh, and Ritvika Reddy. "Analysis of Public Sentiments About Mega Online Sale Using Tweets on Big Billions Day Sale." In Advances in Business Information Systems and Analytics. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-4999-4.ch005.

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The opinion of others significantly influences our decision-making process about any product or service. The positive or negative opinions of prospective clients or customers may promote or demote the profit margin of any business activities. Therefore, analyzing the public sentiment is important for many applications such as firms trying to find out the response of their products in the market, predicting political elections, and predicting socioeconomic phenomena such as stock exchange, sale of products, etc. With the emergence of Web 2.0 services, a wide range of online platforms including
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Winfield, Jimmy, Mark Graham, and Taryn Miller. "Income and Expenses." In Understanding Financial Accounting. Oxford University Press, 2021. http://dx.doi.org/10.1093/hebz/9780198847274.003.0004.

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This chapter examines income and expenses, which are reported using either a one-statement format or a two-statement format (when the two statements are often called the income statement and the statement of comprehensive income). The layout, level of detail, and terminology on different businesses' statements of comprehensive income vary a lot, but they conform to the same underlying structure and accounting principles. The statement of comprehensive income reports items of income and expense in two sections: ‘profit or loss’ and ‘other comprehensive income’ (OCI). ‘Revenue’ is the collective
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Conference papers on the topic "Profit from sales of services"

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Zhou, Hai Jun, Ping Zhang, and Xiao Rong Chen. "Analysis of Risks and Countermeasures for Control Systems in the Overseas Export of Manufacturing Industry's Mechanical and Electrical Equipment." In 12th Annual International Conference on Material Science and Engineering. Trans Tech Publications Ltd, 2025. https://doi.org/10.4028/p-mkhf55.

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As China's mechanical and electrical equipment manufacturing capacity improves and the international political environment changes, more and more mechanical and electrical equipment manufacturers are actively deploying overseas exports of equipment or investing overseas to build factories. The larger market size offers enterprises broader development space and a higher profit level. However, at the same time, due to factors such as incompatibility of domestic and foreign standards and differences in usage habits, various problems have emerged during the process of being put into use overseas.
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Davis, Jeff. "How to Maximize Your Profits through Various Product Estimating and Application Tips and Techniques." In Paint and Coatings Expo (PACE) 2007. SSPC, 2007. https://doi.org/10.5006/s2007-00021.

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Abstract Painting contractors can maximize their profits by directly demonstrating the value in their pricing and service, looking for opportunities to increase the scope of work for each job and investing in efficient techniques that allow them to carry out more jobs. Ask any independent neighborhood contractor, “What’s the best way to make more money on brush painting projects?” and the response you receive will probably be, “Sell more jobs, keep quality and prices up, while doing all you can to prevent costs from getting out of control.” Ask a highly successful independent contractor the sa
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Case, R., A. Viloria, and B. Luciani. "Corrosion Profile in a Gas Sweetening Plant." In CORROSION 1998. NACE International, 1998. https://doi.org/10.5006/c1998-98404.

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Abstract A study was performed to assess the corrosion rate in a gas sweetening plant using electrochemical methods. The tests were performed by using samples of the amine in service. Coupons made of A-106 carbon steel were tested, as this material is tipically used in most vessels. The variables studied included the actual temperature of different plant units at both rich and lean amine conditions, and the degree of CO2 saturation. The results show an increase of the uniform corrosion rate with temperature, which reflects the effect of heat stable salts in the corrosivity of the amine evaluat
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Huang, Xiaoxi, Linda Newnes, and Glenn Parry. "An Analysis of Industrial Practice for Estimating the In-Service Costs of a Product Service System." In ASME 2011 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. ASMEDC, 2011. http://dx.doi.org/10.1115/detc2011-47904.

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An extensive range of companies have moved from providing a tangible product to offering long-term integrated product service solutions. The revenue from such offerings, in particular at the in-service stage of a product service system, has become a key area for profit generation within some companies. However, estimating the cost of providing such a service is one of the major challenges that companies encounter. The research in this paper presents a new framework for estimating the cost of in-service provision for a product service system. Within this framework the service cost factors are i
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Lyubenov, Lyubomir, Atanas Atanasov, and Ivaylo Hristakov. "Profitableness and perspective of the apiculture in North-eastern Bulgaria." In Research for Rural Development 2021 : annual 27th International scientific conference proceedings. Latvia University of Life Sciences and Technologies, 2021. http://dx.doi.org/10.22616/rrd.27.2021.024.

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The trends in the change of the profitability of Bulgarian beekeeping starting from the country’s accession to the European Union (EU) in 2007 to the present 2020, are being studied, depending on the changes in the market price of honey and its prime cost. The survey was conducted among selected apiaries in North-eastern Bulgaria. It has been found that they achieve a small net profit when selling conventional honey in the organizational markets – EUR 3.78 kg-1. The realization of organic honey as a raw material in the organizational markets is not profitable for them. The apiaries have a net
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İzgi, Mehmet Tevfik. "The Vision of Growth with High Value-Added Products in the Tourism Sector of Turkey with the Approach of Comparative Advantage Theory." In International Conference on Eurasian Economies. Eurasian Economists Association, 2023. http://dx.doi.org/10.36880/c15.02799.

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The foreign trade balance in the economy of Türkiye is negative. This negative situation in the current account balance and the loss of foreign currency are reduced by tourism income. The foreign trade deficit in the first quarter of 2023 is approximately 35 billion USD. In 2022, foreign trade deficit of approximately 110 billion USD and tourism income of 46 billion USD was realized. With all the constraints in the supply of tourism goods and services in our country, the aim of the simplex algorithm method is to present more tourism income, more profit margin and high value-added products to t
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Parmacli, Dmitrii, and Liudmila Todorici. "Peculiarities of assessing the financial performance of enterprises in the dynamics." In The 8th International Conference "Management Strategies and Policies in the Contemporary Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/icspm2023.46.

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It is emphasized that financial performance is the basis for the development of any enterprise. In this regard, their reasonable assessment is important, which allows you to find out the level of the financial condition of the enterprise, reveal to a certain extent the existing shortcomings and determine the path of development. The purpose of the study is to propose a methodology for assessing the dynamics of financial indicators, confirming its features on specific examples from practice. In the course of the study, economic-statistical and graphical methods were used. The leading financial
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Lazar, Diana. "Unlocking the potential of wine tourism in Moldova: a catalyst for investment and sustainable development." In International Scientific Conference "Modern Paradigms in the Development of the National and World Economy", 17th Edition. Moldova State University, 2025. https://doi.org/10.59295/mpdnwe2024.04.

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Purpose of the article: This article explores the untapped potential of Moldova's wine tourism sector as a key driver for attracting investment and fostering economic growth. Moldova's Wine Route of Moldova, the country's premier tourism route, is integrated into the Iter Vitis Les Chemins de la Vigne network, accredited by the Council of Europe, underscoring the role of heritage preservation and protection. Over the past decade, the number of wineries offering wine tourism services has increased sevenfold, reaching around 50 by 2024. These services range from wine tours and tastings to dining
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Astello, Mª Magdalena Sánchez, and L. A. Bravo Anaya. "Determination Of The Cost Of Extraction And Sale Price Of Water For Drinking Use: A Case Study." In 2nd WDSA/CCWI Joint Conference. Editorial Universitat Politècnica de València, 2022. http://dx.doi.org/10.4995/wdsa-ccwi2022.2022.14752.

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In Mexico, the Political Constitution of the United Mexican States, in relation to the human right for water, establishes the fulfillment of five essential characteristics: sufficient, healthy, acceptable, accessible and affordable. Article 4 recognizes that every person has the right to access, disposal and sanitation of water for personal and domestic consumption. The State will guarantee this right and the law will define the bases, supports and modalities for access and equitable and sustainable use of water resources, establishing the participation of the Federation, the states and the mu
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Vujisić, Dragan. "TRADER AS A SERVICE PROVIDER TO THE CONSUMER – SOME OPEN QUESTIONS." In International scientific conference challenges and open issues of service law. Vol. 1. University of Kragujevac, Faculty of law, 2024. http://dx.doi.org/10.46793/xxmajsko1.455v.

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Some issues, that is concepts of consumer law seem indisputable, like "the concept of a trader". However, the practice of both national courts and the Court of Justice of the European Union sometimes denies this fact. The reason for this denial stems from the lack of a clear understanding and application of the concept of a trader, which is a basic concept for exercising consumer rights. The concept of " trader " (as a consumer contracting party), by the way, is based on two elements (cumulatively): the trader may be a natural or legal person (the first), who acts for purposes related to his t
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Reports on the topic "Profit from sales of services"

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Fotabong, Lounarda, and Aurimas Baliukevičius. The Influence of Supply Chain Management on the Organizational Performance of Supermarket. Vilnius Business College, 2024. https://doi.org/10.57005/ab.2024.2.4.

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Despite the existence of Supply chain strategies put in place by Njeiforbi Supermarket to increase their performance there have still been faced with problems of stock-outs, low customer satisfaction, low profits and long lead times still hamper Njeiforbi Supermarket Buea. The main objective of the study is to investigate the effects of Supply chain management on Organisational performance of Supermarket in Buea case of Njeiforbi The research design adopted for this study was descriptive research survey. A stratified sampling technique was used for this study with a sample size of 35 responden
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Tabuga, Aubrey, Francis Mark Quimba, Madeleine Louise Baiño, Danika Astilla-Magoncia, Anna Rita Vargas, and Mark Gerald Ruiz. Competitiveness Assessment of the Philippine Retirement Authority’s Program in International Retirement Migration. Philippine Institute for Development Studies, 2024. http://dx.doi.org/10.62986/dp2024.11.

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The Philippines has introduced initiatives to attract retirement migrants, including visa and residence permit programs and various incentives. Central to these efforts is the Special Resident Retiree’s Visa (SRRV), managed by the Philippine Retirement Authority (PRA). The SRRV offers a nonimmigrant visa to foreign nationals and former Filipinos, allowing for indefinite stays and multiple entries. This paper, part of a three-part research series, aims to assess the competitiveness of PRA’s retirement program compared to neighboring countries, profile prospective retirees, and identify ways to
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Marksteiner, Alexandra, Lucie Béraud-Sudreau, Nan Tian, Diego Lopes da Silva, and Alexandra Kuimova. The SIPRI Top 100 Arms-producing and Military Services Companies, 2020. Stockholm International Peace Research Institute, 2021. http://dx.doi.org/10.55163/wdqz7897.

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The combined arms sales of the world’s largest arms-producing and military services companies (the SIPRI Top 100) were $531 billion in 2020—an increase of 1.3 per cent on their arms sales in 2019. This fact sheet lists the SIPRI Top 100 for 2020 from the updated SIPRI Arms Industry Database and describes the trends in international arms sales that are revealed by the new data.
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Fleurant, Aude, Alexandra Kuimova, Diego Lopes da Silva, Nan Tian, Pieter Wezeman, and Siemon Wezeman. The SIPRI Top 100 Arms-producing and Military Services Companies, 2018. Stockholm International Peace Research Institute, 2019. http://dx.doi.org/10.55163/ravi5403.

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Arms sales of the world’s 100 largest arms-producing and military services companies (the SIPRI Top 100) were $420 billion in 2018. This was an increase of 4.6 per cent compared with total Top 100 arms sales for 2017. This Fact Sheet lists the SIPRI Top 100 for 2018 from the updated SIPRI Arms Industry Database and describes the trends in international arms sales that are revealed by the new data.
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Béraud-Sudreau, Lucie, Xiao Liang, Diego Lopes da Silva, Nan Tian, and Lorenzo Scarazzato. The SIPRI Top 100 Arms-producing and Military Services Companies, 2021. Stockholm International Peace Research Institute, 2022. http://dx.doi.org/10.55163/vyjc8517.

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The combined arms sales of the world’s largest arms-producing and military services companies (the SIPRI Top 100) were $592 billion in 2021, which was an increase of 1.9 per cent in their arms sales compared with 2020. This fact sheet lists the SIPRI Top 100 for 2021 from the updated SIPRI Arms Industry Database and describes the trends in international arms sales that are revealed by the new data.
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Fleurant, Aude, Siemon T. Wezeman, Pieter D. Wezeman, Alexandra Kuimov, and Nan Tian. The SIPRI Top 100 Arms-producing and Military Services Companies, 2017. Stockholm International Peace Research Institute, 2018. http://dx.doi.org/10.55163/xtni9148.

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Arms sales of the world’s 100 largest arms-producing and military services companies (the SIPRI Top 100) totalled $398.2 billion in 2017. This was an increase of 2.5 per cent compared with 2016 and marks the third consecutive year of growth in Top 100 arms sales. This Fact Sheet lists the SIPRI Top 100 for 2017 from the updated SIPRI Arms Industry Database and describes the trends in international arms sales that are revealed by the new data.
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Tian, Nan, Alexandra Kuimova, Aude Fleurant, Pieter D. Wezeman, and Siemon T. Wezeman. The SIPRI Top 100 Arms‑producing and Military Services Companies, 2016. Stockholm International Peace Research Institute, 2017. http://dx.doi.org/10.55163/mxip5627.

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Arms sales of the world’s 100 largest arms-producing and military services companies (the SIPRI Top 100) totalled $374.8 billion in 2016, which represents a 1.9 per cent increase compared with 2015. This Fact Sheet lists the SIPRI Top 100 for 2016 from the updated SIPRI Arms Industry Database and describes the trends in international arms sales that are revealed by the new data.
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Kewley, Stephanie, and Shauna Breen. Funding and Commissioning Child Sexual Abuse Services: Why It’s Important, and How to Do It Well. Centre of expertise on child sexual abuse, 2025. https://doi.org/10.47117/gyeh2337.

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Across England and Wales, services in the not-for-profit, statutory and private sectors are providing vital support for victims and survivors of child sexual abuse, and for their families – or are working to prevent that abuse from occurring or reoccurring. But the need for these services far outstrips their supply. If you are involved in allocating budgets to services in your local area, this brief guide will help you by setting out the need for more (and more effective) funding and commissioning of child sexual abuse services; and by signposting you to resources which can help you understand
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Bazel, Philip, Jack M. Mintz, and Gerardo Reyes-Tagle. Taxation of the Mining Industry in Latin America and the Caribbean: Analysis and Policy. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0004957.

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Little is known about mining taxation in Latin America and the Caribbean (LAC), although it is both particularly complex and has large effects on incentives for investments in mining activities. This paper reviews the types and consequences of mining taxes that are applied in the region and their implications for investment. Most countries assess royalties based on the value of production, which are consistent with royalties applied globally. However, miners confront additional taxes such that tax regimes, in the aggregate, inefficiently discourage investment, including income taxes, non-refun
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Bragge, Peter, Veronica Delafosse, Ngo Cong-Lem, Diki Tsering, and Suzanne Nielson. Community impacts of residential alcohol and drug rehabilitation services. The Sax Institute, 2023. http://dx.doi.org/10.57022/jgsk1115.

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Residential rehabilitation for alcohol and other drug dependence aims to provide a structured environment for people to break addiction and reintegrate into society within a community rather than in outpatient or other settings. This Evidence Snapshot aimed to identify the community impacts of residential alcohol and drug rehabilitation services. Ten studies were reviewed, seven of which were from the US and two from Australia. A consistent theme across five studies examining community perceptions and impact was that initial concerns around the potential impacts of drug treatment facilities, i
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