Relevant bibliographies by topics / Revenue and expense ledger

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Revenue and expense ledger'

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Published: 24 April 2022

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Journal articles on the topic "Revenue and expense ledger"

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Haris, Lucky Hardiyanti Kartika, Dewa Putu Yudhi Ardiana, and I. Putu Agus Eka Darma Udayana. "Rancang Bangun Sistem Informasi Akuntansi Di Stiki Copy Center." Jurnal Sistem Informasi dan Komputer Terapan Indonesia (JSIKTI) 2, no. 2 (December 31, 2019): 77–88. http://dx.doi.org/10.33173/jsikti.60.

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Abstract STIKI Copy Center is one place of business that provides print, copy, scan and sells office stationery services. Financial reporting process that occurs in STIKI Copy Center is still not in accordance with the financial statements should be and still use Ms.Excel which makes the owner feel difficulty in the process of calculating the current formula. The financial statements made at Ms.Excel can be manipulated by someone or the owner can do inputting with the same data so that it can cause redundancy and can also cause incompatibility of data and data that could be lost or deleted if infected by a virus or accidentally deleted. This research aims to design and build an accounting information system at STIKI Copy Center which begins with the stages of identifying problems, conducting data collection, analyzing system modeling using UML, building systems using the laravel framework and MySQL database. The results of this research are financial applications based website that will process the transaction income and expenses and print reports general ledger, balance sheet, income statement, statement of changes in capital and is also equipped with a revenue graph for each month. From the test results by using black box testing can be seen that the system has been going well as expected
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Anojan, Vickneswaran. "Tax Revenue, Total Expense, Gross Domestic Production and Budget Deficit: A Study in Sri Lanka." Accounting and Finance Research 7, no. 4 (August 25, 2018): 17. http://dx.doi.org/10.5430/afr.v7n4p17.

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The main aim of this study is to find out relationship among tax revenue, total expense, gross domestic production and budget deficit of Sri Lanka from 1990 to 2015. Budget deficit is a vital problem in Sri Lanka. This research mainly considers three independent variables such as tax revenue, total expense and gross domestic production and budget deficit is dependent variable of this research. Data of this study collected from annual report, ministry of finance and central bank reports of Sri Lanka. Descriptive and inferential statistics were performed with the help of SPSS to analyze research data, answer research questions, reach research objectives and test hypothesis in this study. Correlation analysis confirmed that there are positive significant relationship between direct tax revenue and gross domestic production (98.4%), direct tax revenue and budget deficit (98.6%), indirect tax revenue and gross domestic production (99.2%), indirect tax revenue and budget deficit (98.5%), capital expense and gross domestic production (99.3%), capital expense and budget deficit (98.5%), recurrent expense and gross domestic production (98.7%), recurrent expense and budget deficit (99.3%), gross domestic production and budget deficit (97.2%) of Sri Lanka from 1990 to 2015. Regression analysis confirmed that 98.9% of gross domestic production depends on capital expense, recurrent expense, direct tax revenue and indirect tax revenue of the Sri Lanka. Capital expense has significant impact on the gross domestic production of the country (P = 0.024). 99.4% of budget deficit depends on capital expense, recurrent expense, direct tax and indirect tax of Sri Lanka. Further it can be stated that indirect tax revenue and recurrent expense have significant impact on the budget deficit of Sri Lanka (P < 0.05). This study concludes that there is possibility to change budget deficit and gross domestic production through capital expense, recurrent expense, direct tax revenue and indirect tax revenue in Sri Lanka.
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Jordan, John S. "The Revenue and Expense Spreadsheet." AORN Journal 47, no. 6 (June 1988): 1439–47. http://dx.doi.org/10.1016/s0001-2092(07)66320-0.

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Peckol, Loretta L. "Tax Abatements—Revenue or Expense?" Journal of Planning Literature 3, no. 3 (June 1988): 353–64. http://dx.doi.org/10.1177/088541228800300305.

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Shin ho Young and 박희진. "Revenue-Expense Matching and Information Asymmetry." Global Business Administration Review 12, no. 3 (September 2015): 217–39. http://dx.doi.org/10.17092/jibr.2015.12.3.217.

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Moscariello, Nicola, Fabio La Rosa, Francesca Bernini, and Pietro Fera. "Revenue-expense versus asset-liability model." Meditari Accountancy Research 28, no. 2 (February 8, 2020): 277–310. http://dx.doi.org/10.1108/medar-04-2019-0465.

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Purpose The purpose of this study is to analyse the impact of two different financial reporting models (revenue-expense vs asset-liability) on several earnings attributes. Design/methodology/approach The analysis compares the earnings attributes of non-financial private firms using the Italian generally accepted accounting principles (Italian GAAP, based on a revenue-expense model) with those of the Italian non-financial private firms voluntarily adopting the international financial reporting standards (IFRS, based on the asset-liability model). To address major methodological concerns, the research design is based on a single-country analysis and on three different samples as follows: firms voluntarily adopting IFRS; a matched sample of Italian GAAP firms; Italian GAAP firms belonging to the Elite programme, and therefore, comparable to the IFRS adopters in terms of incentives towards financial reporting transparency. Findings The results show that firms reporting under a revenue-expense model are characterized by a stronger revenue-expense matching degree, along with higher earnings’ persistence, earnings’ predictability and conditional conservatism than firms adopting an asset-liability model. In addition, contrary to the expectations, Italian GAAP firms do not present smoother earnings and do not report greater abnormal accruals than IFRS adopters do. Overall, the findings suggest that the switch from a revenue-expense model to an asset-liability model negatively affects several earnings attributes of non-financial private companies, shedding new light on the drawbacks associated with the adoption of the IFRS accounting model. Originality/value This study addresses a theme characterized by sparse research efforts, adding new insights to the debate on the decline in the quality of earnings and on the drawbacks associated with the adoption of the IFRS accounting model.
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Tepperová, Jana, Jan Pavel, and Lenka Láchová. "Impact of Lump Sum Expense Rates on Public Revenue." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 63, no. 3 (2015): 1023–30. http://dx.doi.org/10.11118/actaun201563031023.

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Lump sum expense has special role within the Czech tax system. As the percentages of the lump sum expense used in the Czech Republic are high compared to other EU countries, they are often criticized as distortive and government searches for ways to limit their use. On the other side, the long-standing role of the lump sum expense in the Czech tax system hinders its decrease. Based on the data from the personal income tax returns of self-employed we analyze the use of the lump sum expense in the Czech Republic over the years 2004 to 2012. Using the same data and controlling for other variables, we estimate the impact of the lump sum expenses’ rates on public revenue (personal income tax, social security and health insurance revenue). According to the results, the higher number of taxpayers using the lump sum expense does not influence the public revenue, but there is negative effect of the average portion of lump sum expense to taxable income on the public revenue.
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Jeon, Kyeong－Min, Young－Zik Shin, and Jeung－Yoon Chang. "CEO’s Overconfidence and Revenue－Expense Matching Levels." Review of Accounting and Policy Studies 24, no. 1 (February 28, 2019): 65–90. http://dx.doi.org/10.21737/raps.2019.02.24.1.65.

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Stubben, Stephen R. "Discretionary Revenues as a Measure of Earnings Management." Accounting Review 85, no. 2 (March 1, 2010): 695–717. http://dx.doi.org/10.2308/accr.2010.85.2.695.

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ABSTRACT: This study examines the ability of revenue and accrual models to detect simulated and actual earnings management. The results indicate that revenue models are less biased, better specified, and more powerful than commonly used accrual models. Using a simulation procedure, I find that revenue models are more likely than accrual models to detect a combination of revenue and expense manipulation. Using a sample of firms subject to SEC enforcement actions for a mix of revenue- and expense-related misstatements, I find that, although revenue models detect manipulation, accrual models do not. These findings provide support for using measures of discretionary revenues to study earnings management.
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Ra, Girye, and Sangbong Park. "Managerial Overconfidence, Revenue-Expense Matching and the Differential Patterns of Expense Recognition." Korean Academic Association of Business Administration 29, no. 10 (October 31, 2016): 1527–47. http://dx.doi.org/10.18032/kaaba.2016.29.10.1527.

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Dissertations / Theses on the topic "Revenue and expense ledger"

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Nakládalová, Petra. "Zjišťování výsledku hospodaření." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-150129.

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This thesis deals with the way to identify profit or loss in accordance with Czech accounting legislation and in accordance with IAS/IFRS. It defines the basic elements of the income statement, the criteria for their recognition, basic principles and rules applied in detection income. It focuses on the processes and activities to determine results and the form of the profit and loss account. It quantifies the main differences between Czech accounting legislation and IAS/IFRS.
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Chytil, Jaroslav. "Výběr nejvhodnějšího typu pronájmu." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2016. http://www.nusl.cz/ntk/nusl-240226.

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Price, value, evaluation of investment, payback period, net present value, lease, rent, sell, apartment, flat, taxation, revenue, expense I focused on choosing the best type of rent. For illustration and example, I chose an apartment in the Brno center. The solution was used knowledge from the field of investment and valuation of real property. The result is both an economic evaluation using indicators (in this case net present value of the investment), but also verbal assessment of individual options and their pros and cons. Rewarding this work can not only be for retail investors who prefer investing in "something tangible".
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Kohútová, Linda. "Finanční vyhodnocení zakázky v kontextu stavebního podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2018. http://www.nusl.cz/ntk/nusl-372161.

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This diploma´s thesis is focusing on financial management of the construction order. First part of diploma´s thesis is dealing with financial management, financial analysis and management options. The practical part discusses financial plan, economic results and financial analysis of particular construction orders, which are evaluated within one year. The objective of the thesis aims to analyze impacts on the operating economy and evaluate construction contract in context of a construction company. The result is to evaluate financial analyses of construction orders and company´s too.
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Wu, Yu-Ying, and 吳郁瑩. "Differential Market Reactions to Earnings ,Revenue and Expense Surprises." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/06415508222674457207.

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碩士
淡江大學
財務金融學系碩士班
101
This study investigates investor’s reactions to surprises and expense surprises around preliminary earnings announcement, on the Taiwan stock market from Q1/1996 –Q3/2011. The study uses two test methods, the first one is estimating standardized earnings surprises, standardized revenue surprises and standardized expenses surprises as a portfolio form basis classification investigating whether cumulative average abnormal returns significant different from zero by t test. The second one is the FM cross-sectional regression model that is standardized earnings surprises, standardized revenue surprises and standardized expenses surprises as independent variables, the cumulative abnormal returns as dependent variable. The empirical results show that earnings surprises is the most important reference index compared with revenue surprises and expense surprises. Then, earnings divide into revenue and expenses, which exists incremental information content, so revenues and expenses announcement should not be ignored. And revenue and expense announcement impact on growth stocks more significant than value stocks. Also, value stocks are impacted by revenues surprises more significant than expenses surprises. So value stocks can save costs to improve cumulative average abnormal returns; growth stocks are impacted by expenses surprises more significant than revenue surprises. So growth stocks can raise revenues to increase cumulative average abnormal returns. The results consistent with Ertimur et al. (2003), this study also found that expenses surprises significantly impact on the value stocks are greater than revenue surprises impact on growth stocks.
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"The Right Side of the Public Health Ledger: How Revenue Dynamics Influence LHD Finances and Operations." Tulane University, 2019.

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Public health finance is still a relatively young field and, as such, many questions have yet to be asked—and answered. To date, few have examine how specific revenue streams—alone or in combination—shape local health departments’ (LHD) resources and capacity to accomplish their public health missions. Given ongoing policy conversations about financing for public health, it’s important for researchers to rigorously examine the and the potential costs and benefits associated with different revenue sources. Introduction Chapter: The central thesis for the body of work encapsulated by this dissertation is simple: where money comes from matters. This chapter critically examines published evidence and theory linking public health financing mechanisms and their interactions to LHD operations, outputs, and even outcomes. The chapter also introduces situates the specific research questions addressed in this dissertation within a broader conceptual framework. Paper 1: The first paper examines the relationship between revenue diversification and revenue volatility among Washington State LHDs. Using fixed effects linear regression models and revenue data reported during 1998-2014 by all LHDs operating in Washington State, the paper finds little evidence to suggest revenue diversification is significantly associated with revenue volatility. Paper 2: The second paper evaluates whether available revenue sources differentially effected the scope of programs provided by Washington State LHDs between 2000 and 2011. Using two measures of program scope and both linear and non-linear fixed effects panel regression models, the paper finds that only funding received from federal Medicaid was consistently and significantly associated with both measures of program scope. Paper 3: The third paper examines changes in total LHD expenditures in Washington State between 2006 and 2013 following introduction of a new state funding program to support core public health services and infrastructure. Using a pre-post design regression model to evaluate changes in LHD expenditures, the paper finds overall spending among LHDs significantly increased with receipt of the new state funds in the first years of the program. However, those increases were not sustained over the longer term Conclusion Chapter: The final chapter reviews findings from the three papers and discusses their implications for public health policy, practice, finance, and research.
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Abigail Hope Viall
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Diederichs, Amoré. "An analysis of the classification of advertising cost for tax purposes / Amoré Diederichs." Thesis, 2014. http://hdl.handle.net/10394/14723.

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Advertising plays a distinct role in economies around the world and, in this regard, diverse countries have been investigated in this study including the BRICS countries. It focused on the classification of advertising cost for tax purposes. Research questions posed by this study are answered through the development of a classification process that may assist with the classification of advertising cost for the purpose of taxation. It has been established that guidelines for the classification of advertising cost as capital or revenue of nature are needed to correctly classify advertising cost for tax purposes. Furthermore, the determination of when advertising cost will be regarded as capital of nature is required. The study used a mixed method research approach, involving a literature review of case law and income tax acts as well as an analysis of annual financial statements. Findings from this research indicate a growing trend in revenue generated from advertising in South Africa; proving the importance of the advertising market in the economy. Guidelines for the classification of advertising cost for tax purposes were established by using principles from national and international case law.
MCom (Accountancy)--North-West University, Vaal Triangle Campus, 2015
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Li, Min-zhen, and 李旻真. "A Study on The Matching of Revenue and Expense in Taiwan: The Accounting Standard and Econimic Environment." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/85752520887449750859.

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碩士
國立臺北大學
會計學系
100
Dichev & Tang (2008) pointed out that the establishment of accounting standards and the changes in the real economic environment will dramatically decrease the contemporaneous correlation between revenue and expense, and the quality and the nature of earning will further be affected. Donelson et al. (2011) found that the dramatic decrease in the matching of revenue and expense is caused by the increases of recognized special items, which was mainly resulted from the changes in the economic environment. There are significant changes in accounting standards and economic environment in Taiwan recently. In this thesis, the research methods proposed by Donelson et al. (2011) are used to investigate the following two topics: 1. Discussion of the contemporaneous correlation changes between revenue and expense. Also, whether these changes correlate with special items is further discussed. 2. If the dramatic changing incontemporaneous correlation between revenue and expense are mainly because of special items, the increasing of special items come from the accounting standards regulating special items or the changes of economic environment. This thesis includes two empirical results: for the first research topic, a significant decreasing incontemporaneous correlation between revenue and expense is observed. After disaggregated expense, I further observethat the recognized special items are the major factor of decreasing of matching. For the second research topic, as the changes of economic environment factors and the accounting standards factors are considered in the empirical result in this thesis, accounting standards factors is significantly and positively correlated with recognized special items. However, the changes of economic environment factor are not prominent to recognized special items. Therefore, the application of accounting standards regulating special items is the main cause of recognized special items. To sum up, the empirical evidence in this thesis show that the phenomenon of significant decreasing incontemporaneous correlation between revenue and expense in Taiwan and the recognized special items are the main reasons. Moreover, the application of accounting standards regulating special items is the main cause of increasing recognition of special items.
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Chen, Chu-Chun, and 陳竺君. "The Impact of Revenue and Expense Characteristics on Non-profit Organizations Contributions: Local Councils, Boy Scouts of America." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/42482g.

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碩士
國立臺中科技大學
會計資訊系碩士班
106
The main revenue sources of the scouting organizations are different from other Non-profit Organizations (hereafter NPOs) that operate and generate revenues through donors directly. This study investigates the impact of revenue and expense characteristics on NPOs’ contributions by using the evidence of local councils of the Boy Scouts of America. The empirical evidence shows that the revenue and expense characteristics both are significantly related with NPOs’ contributions. For the revenue characteristics, the results indicate that program service income is significantly and positively associated with contributions. When the organizations receive more income from the program services, the organizations receive more contributions. For the expense characteristics, the results demonstrate that program, administrative and fundraising expenses are significantly and positively associated with NPOs’ contributions. The results imply that when the organizations spend money on items such as program, administrative and funding for the purpose of effective operation, the organizations receive more contributions.
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Books on the topic "Revenue and expense ledger"

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Office, General Accounting. School meal programs: Revenue and expense information from selected states : report to Congressional requesters. Washington, D.C: United States General Accounting Office, 2003.

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McLane, Shelley. Evolving managed care organizations and Ohio health maintenance organizations: Enrollment, tax status, model type, sources of revenue, sources of expense, NCQA accreditation status, financial ratios : (1993 & 1994). Columbus, Ohio: House Insurance Committee, 1996.

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United States. Congress. Senate. Committee on Finance. Tax reform proposals.: Hearing before the Committee on Finance, United States Senate, Ninety-ninth Congress, first session, June 25, 1985. Washington: U.S. G.P.O., 1986.

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United States. Congress. Senate. Committee on Finance. Tax reform proposals.: Hearing before the Committee on Finance, United States Senate, Ninety-ninth Congress, first session, October 4, 1985. Washington: U.S. G.P.O., 1986.

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United States. Congress. Senate. Committee on Finance. Tax reform proposals.: Hearing before the Committee on Finance, United States Senate, Ninety-ninth Congress, first session, October 9, 1985. Washington: U.S. G.P.O., 1986.

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United States. Congress. Senate. Committee on Finance. Tax reform proposals.: Hearing before the Committee on Finance, United States Senate, Ninety-ninth Congress, first session, June 20, 1985. Washington: U.S. G.P.O., 1986.

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United States. Congress. Senate. Committee on Finance. Tax reform proposals.: Hearing before the Committee on Finance, United States Senate, Ninety-ninth Congress, first session, June 25, 1985. Washington: U.S. G.P.O., 1986.

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United States. Congress. Senate. Committee on Finance. Tax reform proposals.: Hearing before the Committee on Finance, United States Senate, Ninety-ninth Congress, first session, July 24, 1985. Washington: U.S. G.P.O., 1986.

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United States. Congress. Senate. Committee on Finance. Tax reform proposals.: Hearing before the Committee on Finance, United States Senate, Ninety-ninth Congress, first session, June 17, 1985. Washington: U.S. G.P.O., 1985.

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Finance, United States Congress Senate Committee on. Tax reform proposals.: Hearing before the Committee on Finance, United States Senate, Ninety-ninth Congress, first session, June 19, 1985. Washington: U.S. G.P.O., 1986.

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Book chapters on the topic "Revenue and expense ledger"

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Bonner, Julie. "Revenue and Expense." In Financial Intelligence for IT Professionals, 21–45. Boca Raton: CRC Press, 2021. http://dx.doi.org/10.1201/9781003110613-2.

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Bhattacharjee, Subhasree, Roukna Sengupta, and Suman Bhattacharjee. "Revenue and Expense Optimization in a CRN Using DE Algorithm." In Lecture Notes in Electrical Engineering, 415–20. New Delhi: Springer India, 2014. http://dx.doi.org/10.1007/978-81-322-1817-3_41.

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Bhattacharjee, Subhasree, Suman Bhattacharjee, and Roukna Sengupta. "Multi Objective Optimization of Expense and Revenue in a Cognitive Radio Network Using NSGA-II." In Lecture Notes in Computer Science, 622–27. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-45062-4_87.

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"Revenue Recognition and Expense Accruals." In M&A Disputes, 278–88. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119331926.ch19.

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"The Revenue-Expense View of Accrual Accounting." In Treynor on Institutional Investing, 313. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119196679.ch46.

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Oyewobi, Ifeoluwapo Adebimpe. "Effect of Financial Reporting Fraud on the Performance of Firms in the Nigerian Exchange Group." In Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance, 294–311. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-7998-8754-6.ch015.

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Financial reporting fraud affects corporate organizations as stakeholders express lack of self-confidence in financial reports. The chapter assessed the effect of financial reporting fraud, improper expense recognition and fictitious revenue on the performance of firms in the Nigerian Exchange Group return on assets (ROA). Secondary data were collected from the firm annual accounts. Correlation and regression analysis were employed. The results revealed that improper expense recognition has a negative significant relationship with ROA. Also, fictitious revenue reflected a positive but insignificant relationship with ROA. The chapter concluded that financial reporting fraud somewhat affects the performance of firms as supported by a positive relationship reflected by fictitious revenue and negative relationships shown by improper expense recognition. The chapter recommended that financial reporting fraud needs to be investigated to reveal the fraud that affects the performance of firms to aid better and easier forensic accounting investigation.
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Brown, R. Gene, and Kenneth S. Johnston. "The Income and Expense Account, Which Is Usually Kept in the Ledger." In Paciolo on Accounting, 80. Routledge, 2019. http://dx.doi.org/10.4324/9780429058523-26.

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Schildbach, Thomas. "7.3 Der nachträgliche Idealgewinn als Leitbild des erfolgsorientierten revenue and expense view." In Fair Value Accounting, 167–71. Vahlen, 2015. http://dx.doi.org/10.15358/9783800650309-167.

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Smithers, Andrew. "Changing the Economic Impact of Current Incentives." In Productivity and the Bonus Culture, 121–23. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198836117.003.0022.

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The other way to improve investment and productivity is to leave the incentives unchanged but change their impact on investment. Managements would be encouraged to invest if this raised EPS more than buy-backs and TSRs more than dividends. These aims would be achieved by making all investment allowable as an expense for corporation tax in the year the money was spent. The depreciation charged in company accounts would not rise but the tax charge would fall the higher the level of investment. The basic rate of corporation tax would have to rise to offset the loss of revenue, but this could be limited by disallowing interest as an expense. This would be a great benefit as it encourages excessive leverage and buy-backs.
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Harris, Neil. "Costs We Don’t Think About: Rubrication and Illumination." In Printing R-Evolution and Society 1450-1500. Venice: Edizioni Ca' Foscari, 2020. http://dx.doi.org/10.30687/978-88-6969-332-8/018.

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Rubrication, or the hand-finishing of manuscripts and (very) early printed books, falls between several areas of competence; however, it often tells us important things about the book and its early history; it also had a cost, and in description it is important to distinguish between ‘professional’ and ‘amateur’ rubrication. A copy of a Venetian incunable printed in 1474 in the collections of the Boston Public Library has on its final leaf a contemporary rubricator’s note, with the summary of the costs of illumination and rubrication. The edition concerned was maybe sold through the Zornale of Francesco de Madiis, the ledger of a Venetian bookseller, which records the sales of some 25,000 books between 1484 and 1488. These sales, however, mostly concerned books sold as unbound sheets, though occasionally bound copies are recorded with a consequent increase in price. Discovering the expense of rubrication and illumination, albeit in this one instance, makes it possible to understand better the real cost of purchasing a 15th-century book.
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Conference papers on the topic "Revenue and expense ledger"

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Lakhanpal, Vikrant, and Robello Samuel. "Privacy-Focused Blockchain Solution for Production Royalty Management." In SPE Western Regional Meeting. SPE, 2021. http://dx.doi.org/10.2118/200764-ms.

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Abstract Oil and gas operators have a multitude of tasks to perform for smooth business operations. In addition to various engineering, technical, and operational decisions, there are back-office operations that should be efficient to keep business running smoothly, including production royalty management (PRM). The current system for PRM is extremely complex and costly, and involvesmultiple parties/contracts and often causes disputes. A blockchain-based solution allows the organizations to better navigate complex laws, courtrulings, and legal jargon that determine how billions of dollars are distributed every year. There are two aspects to PRM —royalties owed and royalties received—and the proposed solution caters to both operators and independent mineral owners. The operator should compile production and revenue data monthly and distribute it to all owners as per their individual lease. The expenses and marketing costs should be entered into the accounting system before revenue is distributed. Owners may be skeptical about data shared; therefore, the entire process can take up to two or more months. Furthermore, privacy is of utmost importance because theoperator can neither share data between owners nor disclose proprietary information. This paper proposes the entire royalty management system be hosted on a permissioned blockchain. Given their intrinsic nature of trustworthiness and transparent execution of transactions involving multiple parties, blockchain can streamline the royalty distribution process. The design and implementation of a smart contract for consent-driven and double-blind data sharingon a blockchain platform is presented. The system is designed for both inter- and intra-organizational transaction—a local peer interacts with an associated anchor peer within the globalnetwork. In addition to transparency and efficiency, this method provides important features ofprivacy and auditability while limiting ledger size. Further, peer identities are hiddenfrom each other while they collectively agree on transaction outcomes, and data will never be shared among the peers of the blockchain without explicit consent from the owners to ensure that the conflicting objectives of privacy and transparency are met. Blockchain is peer-to-peer decentralized digital ledger technology with promising potential. Even after all the recent innovations, the owner-relations department still operates using old methods. An innovative blockchain-based solution to reduce time and money spent on disbursing revenue for the operator and to increase the time value of information and trust in the system for the owner is presented.
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Tang, Xiaoping, Yanru Chen, Fengmei Qin, and Qinxin Xiao. "Revenue-and-Expense Sharing Contract of Closed-Loop Supply Chain with Two Markets." In International Conference of Logistics Engineering and Management (ICLEM) 2010. Reston, VA: American Society of Civil Engineers, 2010. http://dx.doi.org/10.1061/41139(387)608.

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Arsecularatne, B. P., and Y. G. Sandanayake. "THE CHOICE OF PROJECT GOVERNANCE MODES TO MINIMISE CONTRACTORS’ OPPORTUNISTIC BEHAVIOUR." In The 9th World Construction Symposium 2021. The Ceylon Institute of Builders - Sri Lanka, 2021. http://dx.doi.org/10.31705/wcs.2021.45.

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In this era of globalisation and fierce competition among businesses, contractors in the construction industry often tend to engage in opportunistic behaviour to gain more benefits at the expense of owners. The past researchers have defined contractors’ opportunistic behaviour (COB) as the behaviour of the contractor that is motivated to pursue self-interests at the expense of the client. The researchers in this field have identified project governance (PG), which considered as management of project management can be used to minimise the COB. Trust and formal control are the major PG modes that are used in the global construction industry. However, there is a dearth of research that identified the suitable PG modes to minimise the effects of COB in the Sri Lankan construction industry. Hence, this study aims to investigate the PG modes that can be used to minimise the effects of COB. Accordingly, qualitative research approach was adopted to achieve the research aim. A comprehensive literature review followed by case studies was conducted to investigate the synergy between the concepts. Information gathered were subjected to content analysis. This study revealed that formal control and combination of trust and formal control as the most suitable PG modes for Sri Lankan construction industry. The research further identified the factors that affect the COB namely, contractors focus on revenue maximisation, external uncertainties, contractual complexity, and dynamic complexity. The study further highlighted the importance of minimising COB to help minimise conflicts and reduce the financial losses incur for project stakeholders.
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Igo, John, and Charles E. Andraka. "Solar Dish Field System Model for Spacing Optimization." In ASME 2007 Energy Sustainability Conference. ASMEDC, 2007. http://dx.doi.org/10.1115/es2007-36154.

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Dish Stirling power generation systems have been identified by DOE, Sandia National Laboratories, and Stirling Energy Systems (SES) as having the capability of delivering utility-scale renewable energy to the nation’s electrical grid. SES has proposed large plants, 20,000 units or more (0.5 GW rated power) in one place, in order to rapidly ramp up production automation. With the large capital investment needed in such a plant it becomes critical to optimize the system at the field level, as well as at the individual unit level. In this new software model, we provide a tool that predicts the annual and monthly energy performance of a field of dishes, in particular taking into account the impact of dish-to-dish shading on the energy and revenue streams. The Excel-based model goes beyond prior models in that it incorporates the true dish shape (flexible to accommodate many dish designs), multiple-row shading, and a revenue stream model that incorporates time-of-day and time-of-year pricing. This last feature is critical to understanding key shading tradeoffs on a financial basis. The model uses TMY or 15-minute meteorological data for the selected location. It can incorporate local ground slope across the plant, as well as stagger between the rows of dish systems. It also incorporates field-edge effects, which can be significant on smaller plants. It also incorporates factors for measured degraded performance due to shading. This tool provides one aspect of the decision process for fielding many systems, and must be combined with land costs, copper layout and costs, and O&M predictions (driving distance issues) in order to optimize the loss of power due to shading against the added expense of a larger spatial array. Considering only the energy and revenue stream, the model indicates that a rectangular, unstaggered field layout maximizes field performance. We also found that recognizing and accounting for true performance degradation due to shading significantly impacts plant production, compared with prior modeling attempts.
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McIntire, Matthew G., Veronika Vasylkivska, Christopher Hoyle, and Nathan Gibson. "Applying Robust Design Optimization to Large Systems." In ASME 2014 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/detc2014-35244.

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While Robust Optimization has been utilized for a variety of design problems, application of Robust Design to the control of large-scale systems presents unique challenges to assure rapid convergence of the solution. Specifically, the need to account for uncertainty in the optimization loop can lead to a prohibitively expensive optimization using existing methods when using robust optimization for control. In this work, a robust optimization framework suitable for operational control of large scale systems is presented. To enable this framework, robust optimization uses a utility function for the objective, dimension reduction in the uncertainty space, and a new algorithm for evaluating probabilistic constraints. The proposed solution accepts the basis in utility theory, where the goal is to maximize expected utility. This allows analytic gradient and Hessian calculations to be derived to reduce the number of iterations required. Dimension reduction reduces uncertain functions to low dimensional parametric uncertainty while the new algorithm for evaluating probabilistic constraints is specifically formulated to reuse information previously generated to estimate the robust objective. These processes reduce the computational expense to enable robust optimization to be used for operational control of a large-scale system. The framework is applied to a multiple-dam hydropower revenue optimization problem, then the solution is compared with the solution given by a non-probabilistic safety factor approach. The solution given by the framework is shown to dominate the other solution by improving upon the expected objective as well as the joint failure probability.
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Iliev, Plamen. "E-COMMERCE AND CHALLENGES TO CONTROL." In 4th International Scientific Conference – EMAN 2020 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eman.2020.225.

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The topic of e-commerce has become more and more relevant in the last few years. With the advancement of technology and the ever-increasing power of the internet, many people choose this type of presentation instead of the classic “physical” store or office. Of course, this has its advantages: saving a lot of costs, unlimited market, saving time in endless shopping, and more. With the ever-expanding Internet market, online shopping and retailers offering similar types of services have also become more frequent. Tax authorities are increasingly paying attention to this growing industry. In the tax practice, there are already a large number of merchants who have been severely sanctioned for failing to comply with legal requirements for online business. With regard to the distance selling of goods and services / via e-commerce or otherwise / within the EU there are specific provisions in the European VAT Directive creating obligations to register and charge VAT in the country of consumption. Member States tax administrations are also looking for new and more effective digital business control methods to reduce non-taxation and to increase tax collection. That is why a number of countries are introducing electronic audits / audits / on the basis of enhanced exchange of information and control in real time, such as the new requirements of the H-18 Regulations for cash registers and the introduction of CPRMS / Commercial Property Revenue Management System. The topic presented on the need and application of electronic controls and audits has been particularly relevant in recent years globally. It is linked to the rapid pace of e-commerce development and the increasing profits in the sector at the expense of tax avoidance. This is precisely where the research proves the need to apply and develop control over e-commerce, in conclusion, it can even be assumed that the organization and implementation of electronic control / audit is even delayed.
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Mohammed, Shazim, Dale Persad, and Kirk Baksh. "Development and Execution of Heritage Petroleum Company Limited’s First Offshore Workover Campaign - A Case History of Successful Implementation of Performance Management." In SPE Trinidad and Tobago Section Energy Resources Conference. SPE, 2021. http://dx.doi.org/10.2118/200959-ms.

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Abstract Heritage Petroleum Company Limited (HPCL) is the newest operating oil and gas company in Trinidad and Tobago and was vested and entrusted with the operation and management of all the exploration and production assets of Petroleum Company of Trinidad and Tobago Limited ("Petrotrin"). Being driven by oil-based revenue meant that rig intervention projects had to be innovative, economically viable and practical to meet the company’s financial commitments. This paper presents the concepts and processes behind the development and implementation of HPCL’s Workover Scoping and Procurement Framework. The offshore team recognized the need to frame the well review and workover candidate selection process as well as a procurement process that was both operationally accommodating and in accordance with public procurement regulations. This process would also have to be tested, since it was a new concept that was not practiced by Petrotrin. The well review process involved defining reservoir deliverability and in-place volumes through static and dynamic modelling, establishing current well potential and deliverability via nodal analysis with installed completion designs, topside infrastructure conditions and flow restrictions. The procurement process was achieved by identifying local resources and generating framework agreements for services and equipment. Job specific resources were tendered to ensure a transparent selection and award. The process also involved ranking the risks of all candidates. Economic analyses were performed to determine whether the financial indicators were positive to ensure viability of the campaign. A scorpion plot was also used to manage the performance of this framework during the campaign. The result was a campaign consisting of 15 wells that was delivered on time and within the workover budget. Actual production gain was over 1700 BOPD as opposed to the expected gain of 1450 BOPD. Budgeted Net Present Value (NPV) and actual NPV was calculated to be US$ 9.42 million dollars and US$ 11.7 million dollars respectively. All resources were demobilized and removed from the offshore acreage to reduce risks and floating expense to the company at the end of the campaign.
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Ibrahim, Ahmed Farid. "Integrated Workflow to Investigate the Effect of Fracture Interference on Well Performance." In SPE Western Regional Meeting. SPE, 2022. http://dx.doi.org/10.2118/209282-ms.

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Abstract Horizontal drilling and multistage hydraulic fracturing applied in shale formations over the past decade. Economic productivity was achieved by generating a large fracture surface area. The cluster spacing was considered up to 700 ft in Barnett and Bakken shale formations. At this time, tight cluster spacing has been used up to 15 ft apart in Eagle Ford and DJ Basin, moreover, the operators are trying even closer cluster spacing. The drive for applying tight fracture spacing is to increase the initial production rate. However, a higher initial production rate is at the expense of higher operation and completion cost in addition to operation complexity. This study presents an integrated workflow to investigate the effect of cluster interference on well performance. Analytical rate transient analysis (RTA) was combined with reservoir numerical simulation to calculate the effective fracture surface area for hydrocarbon production. The ratio of the effective fracture surface area from RTA analysis to the actual stimulated fracture area from the numerical simulation will be correlated to the cluster spacing. A proxy model was built to estimate the effective to actual stimulated fracture area as a function of completion and reservoir parameters. Finally, the integrated workflow was applied in actual field data for two gas-shale wells. The results showed that the well with a higher stage number and tighter cluster spacing will have high cluster interference with low effective to actual fracture surface area ratio. In addition, the well will drain the production area near the wellbore faster with the high initial production rate but with high production declining rate. Increasing the cluster spacing, with the same injected proppant volume, shows an increase in the effective to actual fracture surface area ratio, and low cluster interference. A lower initial rate was observed with a low production declining rate. The results from this study will assist the completion and reservoir engineers to optimize the cluster spacing to maximize the well revenue.
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Odachi, Kenechukwu. "Securing Business Processes Using Blockchain Technology: A Case Study of Hydrocarbon Accounting Processes." In International Petroleum Technology Conference. IPTC, 2022. http://dx.doi.org/10.2523/iptc-22146-ms.

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Abstract This research addresses the problems associated with hydrocarbon accounting reconciliation and allocation from the production facility to the export terminal. This paper further discusses the security of the hydrocarbon accounting database and the overall automation of the production value chain, providing transparency to the joint venture partners involved in the crude oil export agreement to avoid revenue loss. It also provides a system that is not prone to malware or data alteration and promotes hydrocarbon allocation among the injectors, production data management and production data security. The existing system mostly in the sub-saharan Africa lacks trust and greater transparency. A new technology will be devolped using Blockchain Hyperledger which is a distributed ledger technology. For the purpose of this research Javascript, PHP, MySQL on Apache virtual machine was used to design and simulate the blockchain network. The web interface of the system was tested using katalon web test framework using Agile methodology. The system will have to integrate with the Lease Automation Custody Transfer (LACT) and Supervisory Control and Data Acquisition (SCADA), A LACT-SCADANode synchronized system will be implemented in the custody transfer point in the export pipeline, so all the oil and gas Exploration and Production (E&Ps) companies injecting crude oil can view what each company in the network injected and also the quantity that got to the export terminal daily. This will be achieved by having all the custody transfer nodes of the E&Ps and export terminal node in a network of consensus. Production data will be distributed at strategic points during the transportation among the nodes uniformly at the same time, making it impossible for cyber-invasion on all the nodes at the same time. The outcome of this research will achieve an advanced secured transparent system to store production data for accurate hydrocarbon allocation, in which the consensus attribute of the implemented blockchain technology will give each node autonomy. Hence, making the production data highly reliable and reconciliation will be achieved at real-time. This innovation further presents a new knowledge in the application of mechatronics engineering to the oil and gas sector, with its multidisciplinary focus on electronics, mechanical and computer systems. It is the integration of a software system to a LACT and sensors on the crude oil pipelines to acquire data, compute in a Hyperledger fabric network and display at real-time for hydrocarbon allocation settlement
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Stucker, David L., Jeff Norrell, Ho Lam, and Fausto Franceschini. "Levelized Cost of Electricity Evaluation Methodology Applied to High-Burnup 18 and 24-Month Fuel Cycles." In 2021 28th International Conference on Nuclear Engineering. American Society of Mechanical Engineers, 2021. http://dx.doi.org/10.1115/icone28-66589.

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Abstract Westinghouse has recently completed the evaluation and optimization of nuclear fuel cycles for both 18-month (520 EFPD) and 24-month (700 EFPD) fuel cycle lengths in high power density Westinghouse plants with 17 × 17 fuel, including enrichments and burnup above the current licensed limits. Westinghouse has developed a comprehensive levelized cost of electricity (LCOE) methodology to compare the different fuel cycle and plant operational scenarios on an equivalent net present value basis. This method realistically accounts for the expenses related to fuel procurement, manufacturing, in-core utilization and disposal as well as the plant operational aspects of outage cost and site staffing, capital expense, construction recovery, major modifications, uprates and load follow. The resulting LCOE gives a single figure merit allowing comparison of scenarios on a consistent basis to evaluate potential economic benefits of various fuel and plant operational options. These options include the use of Intermediate Enriched Uranium (IEU), various fuel cycle lengths, pre-operational interest, incore carrying charges, used fuel storage, used fuel disposal, plant operations, plant capitalization, maintenance, outages, replacement power, generation revenue, capital improvement, licensing transition costs, uranium transition costs and others are explicitly accounted and discounted back to a common reference time irrespective of the fuel cycle length or plant design options with higher 235U enrichment and discharge burnup than the current prevalent fuel designs. Where appropriate, assumptions have also been made to incorporate reactor operational and other cost aspects. This paper presents the methodology used to evaluate the LCOE of a power reactor that is independent of the reactor design and applies that methodology to sample fuel management cases of arbitrary fuel cycle length. These evaluations make a number of conclusions that are dependent on the power density of the plant. In general, many nuclear power plants operating within reasonable US cost models are generally at minimum LCOE when operated on 24-month cycles within the current licensing regime of peak rod burnup &lt; 62 GWD/TU and fuel enrichment &lt; 5 w/o 235U, hereafter referred to as “LEU”. The exception to this conclusion comes for the high-power density 17 × 17 Westinghouse units where the current licensing regime of 18-month LEU fuel cycles results in minimum LCOE thereby making cycle length extension to 24 month cycles economically unattractive with the current fuel products. The reason is that these Westinghouse plants, when operating on 24-month cycles, require feed batch fractions well above 50% of the core loading resulting in low fuel utilization and steep fuel cycle cost penalties that cannot be compensated by operating cost savings or additional generation revenue arising from 24-month cycle operation. Westinghouse has explored scenarios where the current licensing regime restrictions on enrichment and burnup are removed and has found that, when Intermediate Enriched Uranium (IEU) (5 w/o 235U &lt; IEU &lt; 20 w/o 235U) and high burnup (HBU) in which lead rod burnup in the range of 75 GWD/TU are allowed, the optimal cycle length for these Westinghouse plants changes from 18-months to 24-months. This conclusion holds true over a wide range of input economic assumptions. Westinghouse has also evaluated 18-month cycles for Westinghouse units using current enrichment and burnup licensing paradigm and for the case where IEU is enabled and HBU is licensed. Westinghouse concludes that the IEU and HBU for 18-month cycle option for Westinghouse units results in a significant penalty when compared to both the 24-month HBU, which is the most economical, and the 18-month cycle under the LEU paradigm.
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