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Yan, Wenli. "THE IMPACT OF REVENUE DIVERSIFICATION AND ECONOMIC BASE ON REVENUE STABILITY: AN EMPIRICAL ANALYSIS OF COUNTY AND STATE GOVERNMENTS." Lexington, Ky. : [University of Kentucky Libraries], 2008. http://hdl.handle.net/10225/888.
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Thesis (Ph. D.)--University of Kentucky, 2008.Title from document title page (viewed on October 30, 2008). Document formatted into pages; contains: ix, 85 p. : ill. (some col.). Includes abstract and vita. Includes bibliographical references (p. 81-84).
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Boardman, Barry Wayne. "EMPIRICAL ANALYSIS OF THE RELATIONSHIP BETWEEN THE TAX BASE AND GOVERNMENT SPENDING: EVIDENCE FROM STATE PANEL DATA, 1977-1992." UKnowledge, 2002. http://uknowledge.uky.edu/gradschool_diss/333.
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Essentially, there are two competing propositions on tax base choices. The optimal tax theory on taxation asserts that the broader the tax base the better the tax. On the other hand, some public choice proponents have argued that, at the constitutional level, we should choose to restrict the power to tax and thus limit the available base. These theories assert fundamentally different views on the state and its citizens. Within the traditional optimal tax framework, governments maximize residents utility and tax base broadening lowers the tax rate, thus there is a revenue neutral response. When, however, governments do not choose to maximize residents utility, then increases in the tax base can have an impact on governments revenues and spending. In order to determine if tax bases influence government spending data on forty-eight states were compiled for the years 1977 through 1992. A state finance system of equations was developed. Using three-stage least squares estimation in a fixed effects econometric model, the relationship between the broadness of a tax base and state government spending was estimated. The state sales tax base was the tax base used to study this relationship. The results of this estimation found that states with broader sales tax bases had higher spending, all else equal. This result suggest that governments do not act as if they maximize resident utility when making tax base and rate decisions, otherwise base broadness would have no impact on spending. An additional result from this empirical analysis, is that tax base and rates are inversely related, but the relationship does not lead to revenue-neutral adjustments.
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Šodková, Petra. "Daň z přidané hodnoty v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-199087.
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This diploma work focuses on value added tax in connection with accounting. Work is divided into two parts. The first one describes the development of the value added tax from the previous sales tax till the present form in the Czechoslovakian and in the Czech Republic. The work includes the proces of development of VAT in European Union as well. The second part is focused on differences which can appear between the tax base in VAT declaration and the revenues in accounting. There are described four main parts when can be higher/lower amount of tax base than the amount of revenues in accounting: time discrepancy, chargeable event which isn't the subject of VAT but is revenue, chargeable event which is the subject of VAT but isn't revenue and cases when there is different amount between the tax base and the revenue. Actual problems of reverse charge aplication for domestic transactions and the unreliable payer which follow from the proces of harmonization of VAT in EU are subscribed in these parts. There is the mention of the proces of development of VAT in Slovak republic at the end of the second part.
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Medeiros, Neto Elias Marques de. "Penhora de percentual do faturamento de empresa devedora na execução por quantia certa contra devedor solvente: uma leitura com base no princípio da efetividade do processo." Pontifícia Universidade Católica de São Paulo, 2014. https://tede2.pucsp.br/handle/handle/6452.
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Previous issue date: 2014-06-05Based on the principle of the effectiveness of the process, this thesis proposes a new analysis of the seizure of the gross revenue of the company in the civil execution proceeding against debtor solvent; in order to sustain that, provided that this attachment must be carefully applied, this kind of seizure does not need to be exceptional and may provide good results, based on the principle of proportionality, to the creditor, as to the debtor. The thesis analyses the concept of effectiveness of the process and its relation with the principles of efficiency, of reasonable duration of the process, of the due process of law, of access to justice and of proportionality. In this context, concern with the procedural effectiveness, the thesis provides an overview of the main legislative reforms that occurred after the validity of the Civil Procedure Code of 1973. In a second moment, the thesis analyses the concepts and the main principles of the civil execution proceeding and civil execution proceeding against debtor solvent, presenting the challenges and concerns to obtain an effective proceeding. The thesis provides an overview of the last and main legislative reforms that occurred in Brazil related to civil execution proceeding. In a third time, the thesis presents a new analysis regarding to the seizure of the gross revenue of the company in the civil execution proceeding against debtor solvent, based on the concept of procedural effectiveness
Com base no princípio da efetividade do processo, a presente tese propõe uma nova leitura do instituto da penhora de percentual sobre o faturamento da empresa devedora na execução por quantia certa contra devedor solvente; de modo a sustentar que, desde que bem regida e aplicada, esta modalidade de constrição não precisa ser excepcional e pode vir a atender, dentro do cânone da proporcionalidade, tanto os interesses do credor, como os interesses do devedor. A tese aborda o conceito de efetividade do processo e sua relação com os princípios da eficiência, da duração razoável do processo, da celeridade, do devido processo legal, do acesso à justiça e da proporcionalidade. E, neste contexto de preocupação com a efetividade processual, a tese traça um panorama das principais reformas legislativas ocorridas após a vigência do Código de Processo Civil de 1973. Em um segundo momento, a tese trata dos conceitos e dos principais princípios que regem a execução civil e a execução por quantia certa contra devedor solvente, apresentando os desafios e preocupações para obter-se uma efetiva tutela executiva. Também é elaborado, neste passo, um panorama das principais e recentes reformas legislativas ocorridas no Brasil quanto ao processo de execução. Em um terceiro momento, a tese apresenta uma nova leitura quanto ao instituto da penhora de percentual sobre o faturamento de empresa devedora na execução por quantia certa contra devedor solvente, leitura esta baseada no conceito de efetividade processual; na busca de se obter uma execução equilibrada e efetiva
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McCarthy, Mary Miller. "FINANCIAL STATEMENT PREPARERS' REVENUE DECISIONS: ACCURACY IN APPLYING RULES-BASED STANDARDS AND THE IASB-FASB REVENUE RECOGNITION MODEL." NSUWorks, 2012. http://nsuworks.nova.edu/hsbe_etd/73.
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U.S. GAAP and the software industry in particular, are on the verge of a major alteration in revenue-recognition accounting standards. The IASB-FASB joint revenue-recognition project is due to be finalized over the next year with the result being a shift from a rules-based set of accounting standards to a principles-based standard. The purpose of this research is to examine financial statement preparers' software revenue-recognition decisions under a principles-based accounting standard compared to a rules-based accounting standard both with and without a personal incentive to maximize revenue. The 2 X 2 between-subjects experiment examines the revenue-recognition judgments and decisions of financial statement preparers involved in applying rules-based standards (U.S. GAAP) and a principles-based standard (IASB-FASB Exposure Draft: Revenue from Contracts with Customers) with and without a personal incentive to maximize revenue. The study included 127 experienced financial statement preparers with an average of 20 years of experience and 82% at a manager/director level or above.
The results indicate financial statement preparers applying rules-based standards in a revenue-recognition scenario provide less accurate revenue decisions than when applying a principles-based standard. Moreover, the results did not show that a personal incentive influenced the financial statement preparers in their revenue-recognition decisions. Surprisingly, in the rules-based and principles-based scenarios where a personal incentive was not present, the arithmetic mean recommended revenue amounts were higher. In providing the amount of judgment required to determine the revenue to be recognized, there was not a statistically significant difference in the amount of judgment required between subjects applying rules-based standards and subjects applying principles-based standards. The arithmetic means for rules-based subjects and principles-based indicated some judgment however not significant judgment was required. This is interesting to note as so few subjects correctly answered the revenue amount and neglected to fully apply the guidance.
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Wiedermann-Ondrej, Nadine. "Tax Treatment of Revenue Based Payments." SFB International Tax Coordination, WU Vienna University of Economics and Business, 2007. http://epub.wu.ac.at/182/1/document.pdf.
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The influence of taxes on financing decision has long been discussed and different opinions exist concerning this subject. However, the importance of tax shield must not be underestimated because taxes can alter the effective interest rate of an instrument significantly. Generally it is assumed that payments of instrument that provide for revenue based compensation are not tax deductible because these instruments are normally qualified as equity. However, a detailed analysis of the various tax laws shows that this need not necessarily be the case. Payments that depend on the profits of a corporation can obtain an interest treatment if an instrument is structured according to the qualification criteria of a specific tax law. The deductibility can then decrease the effective interest rate of the issuing corporation. If a debt treatment can be obtained the question of the timing of interest payments has to be answered. In contrast to dividend distributions interest payments generally are not deductible as they occur but as they accrue. Especially in the case of fluctuating payments it is normally obligatory to determine the deductible amount in each accrual period. The time value of money aspect of interest payments is implemented differently in the various tax laws and can therefore change the effective tax rate. However, it is of great importance to consider these aspects before the issuance of a specific instrument. The first part of the paper analyses the necessary requirements for a debt treatment and possible obstacles to an interest deduction. In order to qualify for a debt treatment it is important to consider these facts before the issue of an instrument because a later reclassification of the instrument might change the cost of capital substantially. Even if an instrument is qualified as debt an interest deduction can be denied due to various limitations and restrictions. The second part of the paper examines the timing of revenue based payments that are considered as interest. Depending on the situation the taxpayer may or may not choose one of the described methods. However, it is important to know the impact of each method in order to able to determine the cost of a specific instrument. Another question raised in this paper concerns the discount rate used for the net present calculation and if the method used by IRS is of economic substance. This paper demonstrates the influence of the different methods of taxing revenue based payments and shows that the preferable method depends on the development of the profits. This paper emphasizes the impact of taxes on revenue based payments and the importance of the various approaches of tax authorities to execute such compensations. (author's abstract)Series: Discussion Papers SFB International Tax Coordination
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Strauss, Arne Karsten. "Optimisation in choice-based network revenue management." Thesis, Lancaster University, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.543995.
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Bodea, Tudor Dan. "Choice-based revenue management a hotel perspective /." Diss., Atlanta, Ga. : Georgia Institute of Technology, 2008. http://hdl.handle.net/1853/24739.
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Thesis (Ph.D.)--Civil and Environmental Engineering, Georgia Institute of Technology, 2008.Committee Chair: Garrow, Laurie Anne; Committee Member: Castillo, Marco; Committee Member: Ferguson, Mark; Committee Member: McCarthy, Patrick; Committee Member: Meyer, Michael.
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Cherry, Phillip Warren. "A projection of motor fuel tax revenue and analysis of alternative revenue sources in Georgia." Thesis, Georgia Institute of Technology, 2012. http://hdl.handle.net/1853/43679.
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Transportation funding is critical to maintaining the assets that provide mobility for the movement of Georgia's people and goods. Currently, most of Georgia's transportation revenue is provided by the motor fuel tax. Inflation and recent increases in fuel economy have decreased fuel tax revenue in Georgia and weakened the Georgia Department of Transportation's (GDOT)'s ability to maintain and expand its transportation network.
This thesis synthesizes factors from literature that affect motor fuel tax revenue. These include demographic, economic, technological, and environmental forces that influence travel behavior and vehicle fuel economy.
A model was then created that incorporated these factors to model GDOT's 2009 fuel tax revenue and then project revenue in 2020 and 2030. The model uses an input/output structure that segments the fleet into personal, freight, and transit categories. User inputs, historical data, and projections are linked via relationships and feedback loops to project travel and fuel tax revenue forward. Because a near-infinite number of scenarios exist, conservative and aggressive scenarios were created for 2020 and 2030 scenarios that output revenue on an absolute, per-mile, and per-capita basis for comparison with more recent revenues.
The model outputs predict marginal declines in revenue by 2020 and significant declines by 2030. In response to these declines, the thesis evaluates methods of increasing transportation revenue. These methods include increasing the fuel tax, incorporating a VMT-fee, and widespread tolling measures. After evaluation, a policy recommendation is provided for how to best implement revenue strategies.
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Sehn, Solon. "Regra-matriz da Cofins incidente sobre a receita bruta." Pontifícia Universidade Católica de São Paulo, 2005. https://tede2.pucsp.br/handle/handle/8680.
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From a conception which differentiates norm, enunciation and proposition, the present study had for object the construction of Cofins s standard rule applicable to the gross revenue in the Brazilian law. The study carried through a provisory cross-section into the rule s binary completeness, concentrating only in the criteria used to recognize the event described in the antecedent-proposition and the legal relation provided by the consequence-proposition. From the Federal Law n.° 10,833/2003, interpreted according to the Constitution (art. 195, I, a ), the study concluded that the tax presents as material hypothesis s criteria the behavior of to gain (verb) gross revenue (complement). The space criteria coincides with the territorial ambit of the law validity (any place of the domestic territory), while the time criteria is the following day of the base period, when it becomes possible determine the total revenue s value. The legislation, on the other hand, defines the Federal Union as active subject and all the companies, as passive subject (taxpayer). The standard aliquot is 7,6% of the taxable income, that, in turn, corresponds to all gross revenue gained in the month. Those exceptions provided by the Federal Law n.° 10,833/2003 (art. 1.°, § 3.°) do not exhaust all the possibilities.
Dentro de uma concepção hilética, que diferencia norma, enunciado e proposição, a presente dissertação teve por objeto a construção de sentido da regra-matriz da Cofins incidente sobre a receita bruta no direito brasileiro. Realizou-se um seccionamento provisório da bimembridade constitutiva da norma jurídica completa, concentrando o estudo apenas nos critérios de identificação do evento de possível ocorrência descrito na proposição-antecedente e da relação jurídica prevista na proposição-conseqüente. A partir da Lei Federal n.º 10.833/2003, interpretada conforme a Constituição (art. 195, I, a ), concluiu-se que a regra-matriz do tributo apresenta como critério material da hipótese a conduta humana de auferir (verbo) receita bruta (complemento). O critério espacial coincide com o âmbito de validade territorial da lei (qualquer lugar do território nacional), ao passo que o critério temporal é o primeiro dia do mês seguinte ao do período-base, quando se torna possível determinar o valor total das receitas. A legislação, por outro lado, define a União Federal como sujeito ativo e todas as pessoas jurídicas, como sujeito passivo (contribuinte). A alíquota-padrão é de 7,6%, aplicada sobre a base de cálculo, que, por sua vez, corresponde a todas as receitas auferidas no mês. As hipóteses de exclusão previstas no art. 1.º, § 3.º, da Lei Federal n.° 10.833/2003, são meramente exemplificativas.
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Lyu, Nick. "Network revenue recovery in a pool-based lossless network." Thesis, McGill University, 2001. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=33979.
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This thesis examines and compares different methods of collecting transmission revenue in a lossless, Pool-based power network. By running the optimum power flow (OPF) dispatch, the merchandising surplus (MS) calculated goes toward meeting transmission revenue. However, in a lossless network, the MS is always zero unless some lines are congested. Therefore, other ways to collect the required network revenue must be thought of.This thesis examines three classical network pricing approaches: the Postage Stamp (PS), the MegaWatt Mile (MWM), and the Flow-Based (FB) methods. These are simple to implement but suffer from drawbacks such as potential negative generator profits. This thesis further examines a new type of network pricing introduced by the author that is based on the notion of network and generator disincentives. Finally, a numerical study is made to compare the advantages and disadvantages of all the aforementioned methods.
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Dalcastagnè, Manuel. "Noise and Hotel Revenue Management in Simulation-based Optimization." Doctoral thesis, Università degli studi di Trento, 2021. http://hdl.handle.net/11572/319438.
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Several exact and approximate dynamic programming formulations have already been proposed to solve hotel revenue management (RM) problems. To obtain tractable solutions, these methods are often bound by simplifying assumptions which prevent their application on large and dynamic complex systems. This dissertation introduces HotelSimu, a flexible simulation-based optimization approach for hotel RM, and investigates possible approaches to increase the efficiency of black-box optimization methods in the presence of noise. In fact, HotelSimu employs black-box optimization and stochastic simulation to find the dynamic pricing policy which is expected to maximize the revenue of a given hotel in a certain period of time. However, the simulation output is noisy and different solutions should be compared in a statistically significant manner. Various black-box heuristics based on variations of random local search are investigated and integrated with statistical analysis techniques in order to manage efficiently the optimization budget.
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Temath, Christian Verfasser], Leena [Akademischer Betreuer] [Suhl, and Alf [Akademischer Betreuer] Kimms. "Performance measurement in airline revenue management : a simulation-based assessment of the network-based revenue opportunity model / Christian Temath. Betreuer: Leena Suhl ; Alf Kimms." Paderborn : Universitätsbibliothek, 2011. http://d-nb.info/1033763640/34.
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Zanias, Theodore J. "Major League Baseball Player Valuations Based on Market Size." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/972.
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This thesis explores how the market size of Major League Baseball Teams affects their player valuations. By examining player eligibility for arbitration and free agency, and players' Wins-Above-Replacement, I determine the factors that teams value for making player valuations based on their market size. I also examine the impact of television revenue and revenue sharing on player valuations. Ultimately, I determine how smaller market teams are able to remain competitive using alternative methods of player valuations against larger market teams.
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Levine, Daniel Jamie. "Mission-Based Objectives, Market-Based Funding: The Relationship between Earned Revenue and Charitable Mission." The Ohio State University, 2014. http://rave.ohiolink.edu/etdc/view?acc_num=osu1408542288.
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Broberg, Josephine, and Maria Hilding. "Customer Value Based Service Design : Identifying Revenue Opportunities within Fiber Business." Thesis, KTH, Maskinkonstruktion (Inst.), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-157329.
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This paper describes a study of revenue opportunity identification at a telecommunications company in Sweden. The study is based on a development process for creating products and services based on the customers’ needs and opinions. The background of the study is therefore customer value research in order to select a proper method for understanding the customers and to reformulate that knowledge into lucrative products and services. The study aimed at delivering concepts for new revenue opportunities in the fiber business at The Company and a recommended process for future product and service development. Throughout the study, a work process for development was implemented and evaluated in order to give useful recommendations to The Company. The study therefore includes both use of the process and refinements of the same. Identifying customers’ needs, i.e. their perceived value, was done by carrying out in -depth qualitative interviews with the chosen customer segment property owners. The needs were thereafter reformulated into products and service ideas and were limited to a desired amount by implementing various selection processes. This resulted in eight ideas that were formulated into concepts and evaluated by applying business cases. The business cases address various areas necessary for evaluating the concepts. Greatest effort was however put into the economic analyses where several assumptions were made in order to evaluate the economic gain from implementing the concepts. Conclusion from the project is that it is possible to develop lucrative products and services within fiber business based on customer value. Literature within the area states that focusing a business on customer value and customer involvement will create a competitive advantage, wherefore this approach is recommended to The Company. The developed process was customized for implementing customer value strategies at the fiber business unit at the telecommunications company and valuable recommendations were compiled to assure optimized application of the process, resulting in valuable outcomes. Keywords: revenue, customer value, telecommunication, fiber, development processDenna rapport presenterar en studie om identifiering av intäktsmöjligheter vid ett telekommunikationsföretag i Sverige. Studien är baserad på en process för utveckling av produkter och tjänster utifrån företagets kunders behov och åsikter. Bakgrunden till studien är en vilja att applicera forskning om kundvärden på utvecklingsprocessen för att tillgodose kundernas behov och utveckla lönsamma produkter och tjänster. Studiens mål är att leverera idéer till nya intäktsmöjligheter i fiberaffären på företaget samt en arbetsprocess för framtida utveckling av liknande idéer. Under studien implementerades och utvärderades en arbetsprocess för att ge användbara rekommendationer till företaget. Rapporten inkluderar därför både användandet av utvecklingsprocessen och förfinandet av densamma. Identifiering av kundernas behov genomfördes med djupgående kvalitativa intervjuer med det valda kundsegmentet fastighetsägare. Behoven formulerades därefter till produkt- och tjänsteidéer samt begränsades till en önskad mängd genom flertalet urvalsprocesser. Detta resulterade i åtta idéer som formulerades till koncept och utvärderades med business case. Business casen innehåller flera viktiga kriterier för utvärdering av koncepten, men fokuseras främst på den ekonomiska analysen. Den ekonomiska analysen baseras på flertalet antaganden för att kunna utvärdera den ekonomiska fördelen av att implementera koncepten. Slutsatsen av denna studie är att det är möjligt att utveckla lukrativa produkter och tjänster inom fiberaffären utifrån kundvärden. Litteratur inom området indikerar att verksamheter som fokuserar på kundvärden och kundinvolvering skapar värdefulla konkurrensfördelar och kundfokus inom utvecklingen rekommenderas därför till Företaget. Den framtagna processen anpassades för implementering av kundvärdesstrategier inom fiberaffären på Företaget och rekommendationerna sammanställdes för att möjliggöra optimal tillämpning av processen för ett tillfredställande utfall. Nyckelord: intäktsmöjligheter, telekommunikation, fiber, kundvärden, utvecklingsprocess
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Bi, Yalin. "Estimation and pricing for substitutable products in choice-based revenue management." Thesis, University of Southampton, 2018. https://eprints.soton.ac.uk/420666/.
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-It has been proved that choice-based Revenue Management can result in significant increases in revenue in situations where a seller is pricing a set of substitutable products. This is particularly applicable to the transport industry and we present an example of train ticket sales. Estimating customer choice models is difficult, particularly in situations where the data file is incomplete. We use the Multinomial Logit (MNL) model to describe customer preferences, and a two-step algorithm to jointly estimate the parameters of this model and the customer arrival rate. A simple Markov Chain Monte Carlo (MCMC) method is also applied to update our belief of arrival rate and customer choice model. The dynamic programming model for the choice-based pricing problem suffers from the “curse of dimensionality ”. The computational time increases dramatically and makes it impossible to solve the problem with exact solutions. Approximate dynamic programming methods can be used to solve the problem. We propose a new approximation method that reduces the running time. The thesis will describe the complete methodology that we have implemented and provide some numerical results. As these are live sales systems, it is important that the system continues to earn revenues while the parameters are being estimated. A decision-making problem is needed to maintain a balance between the learning of customer preference (exploration) and earning (exploitation) in choice-based Revenue Management. In order to maximise the total revenue, the seller must decide whether to choose the current optimal price (exploitation) or to set prices that help to better estimate customer choice behaviour (exploration). We propose two pulling policies in a Multi-armed Bandit (MAB) experiment to balance the trade-off between exploration and exploitation.
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Liotta, Nicholas James. "Airline revenue management for continuous pricing : class-based and classless methods." Thesis, Massachusetts Institute of Technology, 2019. https://hdl.handle.net/1721.1/123123.
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This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.Thesis: S.M. in Transportation, Massachusetts Institute of Technology, Department of Civil and Environmental Engineering, 2019
Cataloged from student-submitted PDF version of thesis.
Includes bibliographical references (pages 131-132).
The development of the New Distribution Capability for airlines has raised interest within the airline industry in "continuous pricing", where fares offered to customers are not limited to a set of pre-determined price points. This thesis provides an overview of experiments on four revenue management (RM) methods proposed for the practical implementation of continuous pricing. Two of these methods, termed class-based RM for continuous pricing, utilize existing forecasting and seat protection optimization methods to determine what fares to offer. The other two methods, termed classless RM, calculate optimal fares based on the maximization of expected revenue contribution at a given point in time during the booking process. This thesis examines the performance of probabilistic bidprice and unbucketed dynamic programming methods for both the class-based and the classless methods for continuous pricing.
The continuous pricing methods are compared with traditional class-based methods in unrestricted fare structures using the Passenger Origin Destination Simulator. Compared to a baseline with six fare classes, when two competing airlines both implement class-based continuous pricing, revenues can increase by up to 1%, and, when both airlines implement classless pricing, they can gain up to 2% in revenue. When only one airline implements continuous pricing in a competitive setting, revenue gains of 10-13% are possible over the six-fare class baseline. These larger gains mostly come at the expense of the competitor, which loses revenue and bookings. For all cases, as the number of fare classes in the baseline increases, the revenue gains of continuous pricing are diminished and may even become revenue losses under certain conditions. The positive results of the continuous pricing methods are a result of the increased price granularity offered by continuous pricing.
It is this price granularity that causes most of the revenue gains when a competitor airline does not switch to continuous pricing. The price granularity effect also explains why increasing the number of fare classes with the traditional class-based RM methods can generate as much and sometimes more revenue than the continuous pricing methods.
by Nicholas James Liotta.
S.M. in Transportation
S.M.inTransportation Massachusetts Institute of Technology, Department of Civil and Environmental Engineering
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Berg, Matthew D. van den. "Estimating the growth and variability of gaming tax bases." abstract and full text PDF (free order & download UNR users only), 2006. http://0-gateway.proquest.com.innopac.library.unr.edu/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:1438924.
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Gubbine, Sandra J. "Relationship Between Medicare Alternative Payment Methodology and Hospital Program Service Revenue." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4629.
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Medicare paid $388.7 billion to acute care hospitals in 2014 representing the largest portion of the health care sector in the United States. Medicare implemented an innovative reimbursement model called Value Based Purchasing (VBP) to ensure hospitals provide quality care for the dollars spent. This correlation study used the VBP theoretical framework developed by Dudley as the foundation for the reimbursement model implemented by Medicare in 2013. The data used for this study came from the Centers of Medicare and Medicaid, as well as from Guidestar. The data focused on acute care, nonprofit hospitals located in New Jersey, New York, and Pennsylvania. Data trending and scatter plot graphs were used to analyze trends and basic correlation. Pearson correlation coefficient tests were performed to confirm correlation. The results showed no statistically significant relationship between program service revenue and the VBP domains for years 2013 and 2015. A weak positive relationship existed between 2014 program service revenue and the process of care domain; however, no statistically significant relationship existed between the remaining domains. The results from this study showed that quality metrics for acute care hospitals did not improve as the VBP criteria from Medicare expanded across the institutions included in the study. Hospital quality metrics are publicly accessible to everyone and allows patients to see actual results rather than the only resource being positive marketing campaigns. Accessibility to actual data has a positive influence on social change because patients can make informed choices for their personal health care needs.
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Harbouk, Joseph. "Revenue-Based Financial Modeling: A Sustainable Model for Medium-Size, Private, Mission-Based Schools of Education." Digital Commons at Loyola Marymount University and Loyola Law School, 2011. https://digitalcommons.lmu.edu/etd/264.
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This study examined the implementation and assessment of revenue-based budgeting at a medium-size, private, mission-based graduate school of education (SOE), under the pseudonym Peter Claver University (PCU). Additionally, two other similar schools were included in the study because they used revenue-based budgeting for a period of 10 years or longer and their missions were comparable to that of PCU’s SOE.
A survey and three interviews were conducted with the deans of the three schools and responses were subjected to content analysis and triangulation. Points of consensus between the deans were the following: a strong favor for the revenue-based budgeting model; the desire for regular assessment to determine the success of the revenue-based budget and to update the model based on new economies and forecasting; the belief that revenue-based budgeting would give the deans more control over their schools’ futures; and the conviction that revenue-based budgeting provided the deans with the flexibility to accomplish the strategic goals of the school.
The major findings included that budget models need to be tailored to the institution’s goals and academic objectives; no specific revenue-budget formula fits all institutions; SOEs will be successful by having an interdependent financial model; deans are expected to be financially savvy; there are no service level agreements between SOEs and the service departments; SOEs with higher percentage of faculty receiving grants can be more innovative; assessment of the revenue-based model on an as-need-basis and rarely happens; and deans are supportive of a revenue-based budget model.
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Tam, Chiu Fai Wilson. "Airline revenue management based on dynamic programming incorporating passenger sell-up behavior." Thesis, Massachusetts Institute of Technology, 2008. http://hdl.handle.net/1721.1/44680.
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Thesis (S.M.)--Massachusetts Institute of Technology, Dept. of Civil and Environmental Engineering, 2008.Includes bibliographical references (p. 141-147).
Low-fare carriers with simplified and unrestricted fare structures have rapidly grown and captured an important share of demand in the markets they enter, forcing legacy carriers to inevitably simplify their fare structures to avoid distraction of their competitiveness. Consequently, traditional Revenue Management (RM) systems, which assume independent demand of fare classes, have become less effective for legacy carriers in dealing with passengers who tend to purchase the lowest fare available in the absence of distinctions among fare products. This thesis studies two RM optimization algorithms based on dynamic programming, Lautenbacher DP (DPL) and Gallego-Van Ryzin DP (DP-GVR), that aim to control fare class closure using maximum expected revenue. The underlying principle of both DP methods considers the actual arrival pattern of passengers as a Markov decision process. DPL assumes independence of fare classes as do traditional RM methods, and determines which classes should be open for a given time frame. DP-GVR considers the fact that passengers may sell-up or buy down between fare classes, and determines which fare class should be the lowest class open for a given time frame. The goal of this thesis is to evaluate the effectiveness of DPL and DP-GVR when they account for sell-up, using not only arbitrary sell-up assumptions but also estimated sell-up rates. Based on results obtained with the Passenger Origin-Destination Simulator (PODS), we compare the performance of both methods to traditional methods under various competitive settings. Simulation results in a single origin-destination market demonstrate the potential of DPL over traditional methods when high passenger sell-up rates are assumed or estimated.
(cont.) The use of DPL achieves as much as 7.3% revenue improvement over EMSRb with Q-Forecasting at high demand. In contrast, the performance of DP-GVR is weaker especially against an advanced RM method, regardless of sell-up input or estimator used. On the other hand, results from a bigger network illustrate that an airline that practices DP-GVR performs much better against both simple and advanced competing RM methods. We conclude that the performance of the theoretically appealing DPL and DP-GVR depends on the environment in which they are used, the types of passenger sell-up estimator employed, as well as the Revenue Management method applied by the competitor.
by Chiu Fai Wilson Tam.
S.M.
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Vanhaverbeke, Thierry. "Revenue management based on dynamic programming in unrestricted and simplified fare structure." Thesis, Massachusetts Institute of Technology, 2006. http://hdl.handle.net/1721.1/47773.
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Thesis (S.M.)--Massachusetts Institute of Technology, Dept. of Civil and Environmental Engineering, 2006.Includes bibliographical references.
In the past few years, many low-cost airlines have been created around the world. Legacy carriers used to apply revenue management (RM) to fully-restricted fare structures with segmented demand. These low-fare competitors with simplified or unrestricted fare structures often manage to capture an important part of the demand in the markets they enter, forcing legacy carriers to change their fare structures. However, because of this change in fare structures, most RM forecasters and optimizers that were previously used by the legacy carriers are no longer effective. The goal of this thesis is to describe and test two RM methods based on dynamic programming in fare structures with few or no restrictions. The first one, the "Lautenbacher" approach (DP-LB), was developed for fully-restricted environments but, when associated with an appropriate forecaster, may be used in less-restricted fare structures. The second one, the "Gallego-Van Ryzin" approach (DP-GVR), was developed for unrestricted fare structures. In this thesis we describe these two methods, and analyze the performance of both in comparison with the performance of traditional RM methods used by legacy carriers, based on results obtained with the Passenger Origin-Destination Simulation (PODS). In our simulation DP-LB leads to results very close to those obtained with traditional RM methods. In unrestricted fare structures DP-GVR appeared to be theoretically appealing. The simulation results obtained with DP-GVR against a competitor using no RM or against a competitor using the same RM method were better than those obtained with other RM methods. But against advanced competitors, DP-GVR got worse results than other RM methods.
(cont.) We showed that this variability in the performance of DP-GVR was related to its sensitivity to forecasts of probabilities of sell-up, forecasts that are difficult to estimate because they depend on the RM methods and actions of the competition. Further study with improved estimation of probabilities of sell-up will be required to determine whether this method can lead to stable improvement over traditional RM methods in unrestricted fare structures.
by Thierry Vanhaverbeke.
S.M.
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Wright-Hayes, Jane F. "Revenue generating and profitability practices of university-based continuing dental education programs." Scholarly Commons, 2010. https://scholarlycommons.pacific.edu/uop_etds/2414.
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Continuing dental education is a necessity for the dental professional. In dentistry, a profession described as a life-long learning endeavor, dental professionals are challenged with keeping up-to-date with the ever-changing scientific and technological advances of their profession. Continuing dental education plays an important role in providing dental practitioners with the opportunity to keep abreast of the latest advances in the dental industry. University-based continuing dental education programs, that provide the professional development needed by dental professionals to maintain and upgrade their skills and knowledge-base, have grown from their early origins as a primary service to dental school alumni members, to playing a pivotal role in regulating and professionalizing the dental industry as well as contributing to the financial well-being of their dental schools and universities. As educational funding continues to shrink while the cost of educating competent dental practitioners continues to rise, continuing dental education has developed revenue generating opportunities for their dental schools. This study was designed to analyze the current financial and revenue generating practices of continuing dental education units within both public and private dental schools, with a goal of providing a conceptual framework to develop a standardized financial model for determining the profitability of programs. Employing a cross-sectional survey method approach, this study obtained quantitative and qualitative data through the use of an electronic survey that was sent to both private and public dental school members of the Association for Continuing Dental Education (ACDE). The results of the findings of this study summarized data into several categories and compared the data between public versus private dental schools including the CDE unit's size, programs, revenue generation, program and unit expenses, corporate funding, net income, institutional overhead fees, gifts-in-kind, surplus revenue, and other factors considered when calculating profitability of CDE programs. These findings helped to create a framework for the development of a financial model, the Comprehensive Program Budget that may be used to more accurately project program profitability, thereby insuring that CDE units are self-sufficient and positive contributors to the financial well-being of their institutions.
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Nageshwaraniyergopalakrishnan, Saisrinivas. "Simulation-Based Robust Revenue Maximization Of Coal Mines Using Response Surface Methodology." Diss., The University of Arizona, 2014. http://hdl.handle.net/10150/555853.
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A robust simulation-based optimization approach is proposed for truck-shovel systems in surface coal mines to maximize the expected value of revenue obtained from loading customer trains. To this end, a large surface coal mine in North America is considered as case study. A data-driven modeling framework is developed and then applied to automatically generate a highly detailed simulation model of the mine in Arena. The framework comprises a formal information model based on Unified Modeling Language (UML), which is used to input mine structural as well as production information. Petri net-based model generation procedures are applied to automatically generate the simulation model based on the whole set of simulation inputs. Then, factors encountered in material handling operations that may affect the robustness of revenue are then classified into 1) controllable; and 2) uncontrollable categories. While controllable factors are trucks locked to routes, uncontrollable factors are inverses of summation over truck haul, and shovel loading and truck-dumping times for each route. Historical production data of the mine contained in a data warehouse is used to derive probability distributions for the uncontrollable factors. The data warehouse is implemented in Microsoft SQL, and contains snapshots of historical equipment statuses and production outputs taken at regular intervals in each shift of the mine. Response Surface Methodology is applied to derive an expression for the variance of revenue as a function of controllable and uncontrollable factors. More specifically, 1) first order and second order effects for controllable factors, 2) first order effects for uncontrollable factors, and 3) two factor interactions for controllable and uncontrollable factors are considered. Latin Hypercube Sampling method is applied for setting controllable factors and the means of uncontrollable factors. Also, Common Random Numbers method is applied to generate the sequence of pseudo-random numbers for uncontrollable factors in simulation experiments for variance reduction between different design points of the metamodel. The variance of the metamodel is validated using leave-one-out cross validation. It is later applied as an additional constraint to the mathematical formulation to maximize revenue in the simulation model using OptQuest. The decision variables in this formulation are truck locks only. Revenue is a function of the actual quality of coal delivered to each customer and their corresponding quality specifications for premiums and penalties. OptQuest is an optimization add-on for Arena that uses Tabu search and Scatter search algorithms to arrive at the optimal solution. The upper bound on the variance as a constraint is varied to obtain different sets of expected value as well as variance of optimal revenue. After comparison with results using OptQuest with random sampling and without variance expression of metamodel, it has been shown that the proposed approach can be applied to obtain the decision variable set that not only results in a higher expected value but also a narrower confidence interval for optimum revenue. According to the best of our knowledge, there are two major contributions from this research: 1) It is theoretically demonstrated using 2-point and orthonormal k-point response surfaces that Common Random Numbers reduces the error in estimation of variance of metamodel of simulation model. 2) A data-driven modeling and simulation framework has been proposed for automatically generating discrete-event simulation model of large surface coal mines to reduce modeling time, expenditure, as well as human errors associated with manual development.
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Schmidt, Frederik. "User directed search based reverse engineering." AUT University, 2009. http://hdl.handle.net/10292/836.
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The current research represents the planning, design, implementation and evaluation of a user directed software clustering approach that utilizes Search Based Software Engineering (SBSE). The aim of this research is to examine if a user directed software clustering approach contributes to the quality of software clustering. Because of the explorative and constructive character this research project utilises the System Development Research Methodology. This research is enabled by the implementation of the Search Based Reverse Engineering (SBRE) component. The SBRE component features multiple similarity measurements and the inclusion of user constraints in the clustering process to create different implementation perspectives of the software system depending on the requirements and preferences of the stakeholders. These similarity measurements are based on software metrics, which measure different software-attributes. The SBRE component utilizes a greedy and tabu search algorithm for the identification of the cluster landscape of the analyzed software systems. The evaluation showed that a user controlled SBSE cluster approach is able to adapt to different user configurations and derive corresponding cluster landscapes from software systems. Different measures are introduced to control the cluster process. It has been shown how these measures contribute to the quality of the clustering. It is demonstrated that tabu search is applicable in the field of software clustering. Finally, it has been examined that a multiple metric approach allows adapting the clustering process to the requirements of the stakeholders and the design of the software system to optimize the clustering result.
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Zhang, Huaxi Yulin. "Multi-dimensional architecture description language for forward and reverse evolution of component-based software." Thesis, Montpellier 2, 2010. http://www.theses.fr/2010MON20023/document.
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Les approches basées sur les composants permettent de développer des logiciels en réutilisant des composants existant dans des bibliothèques. La structure d'un tel logiciel produit par assemblage de composants est définie à l'aide d'un langage de description d'architectures (ADL). Les processus de développement sont encore peu adaptés à ce paradigme. Ainsi, les ADL existants ne fournissent pas de véritable support au développement et à l'évolution des architectures logicielles à composants. Cette thèse propose Dedal, un ADL permettant de définir une architecture logicielle à différents niveaux d'abstraction qui correspondent aux étapes du cycle de vie du logiciel : sa spécification, son implémentation et son déploiement. La définition de l'architecture est complétée par un modèle du logiciel à l'exécution. La cohérence entre les différentes définitions d'une architecture doit être assurée : sa définition à un niveau d'abstraction doit être conforme à sa définition à un niveau supérieur. Ce principe permet de contrôler l'évolution d'une architecture, en validant les modifications réalisées à un certain niveau d'abstraction ou en motivant la création d'une nouvelle version pour propager les modifications entre niveaux d'abstraction et rétablir la cohérence. Ces mécanismes préviennent les problèmes d'érosion ou de dérive qui surviennent lors des évolutions entre les différents niveaux de définition des architectures. Un environnement couvrant le cycle de vie complet d'un logiciel à base de composants a été prototypé. Il comporte un atelier, permettant de décrire des architectures avec Dedal, puis un environnement d'exécution, extension des outils Fractal, capable de contrôler l'évolution des architectures déployées. L'évolution à l'exécution est réalisée de façon graduelle, de manière à faire fonctionner et à instrumenter les nouvelles versions pendant une phase de transition, avant de valider définitivement une modificationComponent-based approaches promote software development by reuse of existing components from a repository. The structure of such software is described as an assembly of software components using an architecture description language (ADL). Software development processes often do not comply with this paradigm yet. Consequently, existing ADLs do not fully support component-based software architecture development and evolution. This thesis proposes Dedal, an ADL to describe software architectures at several abstraction levels that correspond to the steps of software lifecycle: its specification, its implementation and its deployment. The architecture definition is completed with a runtime model of the software. Consistency between the various definitions of a given architecture must be maintained: its definition at some abstraction level must conform to its definition at a higher abstraction level. This consistency principle enables to control the evolution of architectures either validating changes performed at an abstraction level or motivating the creation of a new version, to propagate changes from an abstraction level to the other and restore their consistency. These mechanisms prevent from architecture erosion or drift which might occur between two different description levels after evolution. An environment that covers the whole lifecycle of component-based software has been prototyped. It includes a CASE tool that supports the Dedal-based description of architectures and a runtime environment that extends Fractal tools to control the evolution of the deployed software. Runtime evolution is performed gradually in order to have new versions run and instrumented during a transition phase before committing changes
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Arshad, Rehman. "Reverse engineering encapsulated components from legacy code." Thesis, University of Manchester, 2018. https://www.research.manchester.ac.uk/portal/en/theses/reverse-engineering-encapsulated-components-from-legacy-code(033dda56-a5ac-4bcd-926c-6782ffe33ef9).html.
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Component-based development is an approach that revolves around the construction of systems form pre-built modular units (components). If legacy code can be reverse engineered to extract components, the extracted components can provide architectural re-usability across multiple systems of the same domain. Current component directed reverse engineering approaches are based on component models that belong to architecture description languages (ADLs). ADL-based components cannot be reused without configurational changes at code level and binding every required and provided service. Moreover, these component models neither support code-independent composition after extraction of components nor the re-deposition of a composed configuration of components for future reuse. This thesis presents a reverse engineering approach that extracts components and addresses the limitations of current approaches, together with a tool called RX-MAN. Unlike ADL-based approaches, the presented approach is based on an encapsulated component model called X-MAN. X-MAN components are encapsulated because computation cannot go outside of a component. X-MAN components cannot interact directly but only exogenously (composition is defined outside of a component). Our approach offers code-independent composition after extracting components and does not need binding of all the services like ADLs. The evaluation of our approach shows that it can facilitate the re-usability of legacy code by providing code-independent composition and re-deposition of composed configurations of components for further reuse and composition.
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Bunce, Victor. "Does Growth Drive Valuation? An Analysis of Percent Revenue Growth as a Multiples-Based Valuation Method in Public Mergers and Acquisitions." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1980.
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Over the last twenty years, the worldwide number of public mergers and acquisitions has grown at a compound annual growth rate of 3.3%. In each transaction, acquirers and valuing parties including corporations, investment banks, and buyout funds value target firms using a variety of methodologies. This paper provides evidence in favor of trailing twelve months percent revenue growth as a multiple for valuation. Using the last twenty years of public mergers and acquisitions available on S&P’s Capital IQ, this paper finds that revenue growth is a consistently significant predictor of a target firm’s purchase multiple, measured as its enterprise value divided by revenue. Further, this paper finds no evidence that trailing twelve months percent revenue growth is more significant during economic bubbles, and that the effect is largely mitigated within the technology sector.
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Bork, John R. "Reverse Engineering a Microcomputer-based Control Unit." Bowling Green State University / OhioLINK, 2005. http://rave.ohiolink.edu/etdc/view?acc_num=bgsu1120167127.
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Guhlich, Hendrik [Verfasser], and Raik [Akademischer Betreuer] Stolletz. "Bid price-based revenue management approaches in manufacturing industries / Hendrik Guhlich ; Betreuer: Raik Stolletz." Mannheim : Universitätsbibliothek Mannheim, 2016. http://d-nb.info/1116283670/34.
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Iliescu, Dan Cristian. "Customer based time-to-event models for cancellation behavior a revenue management integrated approach /." Diss., Atlanta, Ga. : Georgia Institute of Technology, 2008. http://hdl.handle.net/1853/26537.
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Thesis (Ph.D)--Civil and Environmental Engineering, Georgia Institute of Technology, 2009.Committee Chair: Dr. Laurie A. Garrow; Committee Member: Dr. John D. Leonard; Committee Member: Dr. Mark Ferguson; Committee Member: Dr. Michael D. Meyer; Committee Member: Dr. Patrick S. McCarthy. Part of the SMARTech Electronic Thesis and Dissertation Collection.
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Njocke, Anselme. "Les fonctions d'effectivité et les fonctions veto comme base des choix dans la redistribution des revenus et de l'inégalité économique." Bordeaux 1, 1992. http://www.theses.fr/1992BOR1D023.
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Nous mettons en relief, dans cette thèse qui s'inscrit dans le cadre de l'économie mathématique, le pouvoir de veto et le pouvoir d'effectivité des agents économiques comme déterminants principaux des choix distributionnels et de l'inégalité économique. Nous présenterons ces quelques principaux résultats obtenus : 1 - nous caractérisons l'ensemble des redistributions de revenus admissibles par les agents économiques dans l'hypothèse d'un comportement d'égoi͏̈sme généralise (1 coeur) dans le théorème 2. 1. La caractérisation de cet ensemble dans les autres hypothèses de comportement mixte d'égoi͏̈sme et de bienveillance non personnalisée (2 coeur), d'égoi͏̈sme et de bienveillance personnalisée (3 coeur), d'égoi͏̈sme et de malveillance (4 coeur), d'égoi͏̈sme, de bienveillance non personnalisée, de bienveillance personnalisée et de malveillance (5 coeur) est mathématiquement isomorphe a celle du 1-coeur. 2-la caractérisation de la non-vacuité est donnée au théorème 2. 2 ; du 2-coeur au théorème 2. 3 ; du 3-coeur au théorème 2. 4 ; du 4-coeur au théorème 2. 5 et du 5-coeur au théorème 2. 6. 3 - nous évaluons le relatif caractère inégalitaire du 1-coeur dans les propositions 3. 1, 3. 2 et 3. 3 ; du 2-coeur dans les propositions 3. 4, 3. 5 et 3. 6 ; du 3-coeur dans les propositions 3. 7, 3. 8 et 3. 9 ; du 4-coeur dans les propositions 3. 10, 3. 11 et 3. 12 ; du 5-coeur dans les propositions 3. 13, 3. 14 et dans les conjonctures 3. 1 et 3. 2. 4 - nous mettons en relation le degré d'inégalité dans la distribution des revenus et le degré d'inégalité dans la distribution des pouvoirs de veto (d'effectivité) des agents a travers la conjoncture 3. 3 (3. 4 ou 3. 5) et le corollaire 3. 1In this thesis the point of focus within the framework of mathematical economy, falls in the veto power (effectivity power) of economic agents as the principal determinants of distributional choice and economic inequality. The following are some of the results obtained: 1-we characterise the set of income redistributions admittable by economic agents under the hypothesis of the egoistic behaviour of every agent (1-core) in theorem 2. 1. The characterisation of this set under the others mixed hypothesis of selfishness and non personalized benevolence (2-core), of selfishness and personalized benevolence (3-core), of selfishness and malevolence (4-core), and of selfishness, non personalized benevolence, personalized benevolence, and malevolence (5-core) is mathematically isomorphic to that to the 1-core. 2-the characterisation of the non-vacuity of the 1-core is given in theorem 2. 2 ; of the 2-core is given in theorem 2. 3 ; of the 3-core is given in theorem 2. 4 ; of the 4-core is given in theorem 2. 5 ; of the 5-core is given in theorem 2. 6. 3-we evaluate the relative unequal character of the 1-cor in propositions 3. 1, 3. 2 and 3. 3 ; of the 2-core in propositions 3. 7, 3. 8 and 3. 9 ; of the 4-core in propositions 3. 10, 3. 11 and 3. 12 ; of the 5-core in propositions 3. 13 and 3. 14, and in conjectures 3. 1 and 3. 2. 4-finnally we try to point out a simple linkage that can exist between power and inequality in conjecture 3. 3 (3. 4 or 3. 5) and in corollary 3. 1
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Tegnér, Stina, and Jacob Widendahl. "Till vilket pris? : En kvantitativ undersökning om dynamisk prissättning i restaurangbranschen." Thesis, Örebro universitet, Restaurang- och hotellhögskolan, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-68655.
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Gruau, Christine-Anne. "Comparer la base imposable en matière d’impôt sur le revenu et de sécurité sociale." Paris 10, 1988. http://www.theses.fr/1988PA100005.
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Le sujet aborde est une comparaison entre la base imposable retenue par l’impôt sur le revenu des Personnes Physiques et la base assujettissable aux cotisations de Sécurité sociale. Cette étude a été réduite aux traitements, salaires, pensions et rentes viagères pour le droit fiscal et au régime général de sécurité sociale en matière sociale. Toutes les sommes allouées sous l’empire d’un contrat de travail (salaires, primes, traitements ou avantages en argent ou en nature), dans un rapport de subordination économique ou juridique, lors de la rupture du contrat de travail (démission, licenciement, retraite ou préretraite) ont vocation à être soumises à l’impôt sur le revenu et aux cotisations de sécurité sociale sauf cas précis. Il en est de même de la plupart des sommes allouées par des tiers au contrat de travail. Les pensions et rentes viagères sont largement soumises à l’impôt sur le revenu. Il existe une grande unité de solutions en ce qui concerne la définition des revenus entrant dans l’assiette de l’impôt et de la sécurité sociale. La détermination de ces mêmes revenus s’opère en exonérant certaines sommes (allocations par frais d’emploi, allocations a caractère social et diverses) et en déduisant certaines sommes (déduction générale pour frais professionnels de 10%, déductions pour frais professionnels supplémentaires, déduction pour frais réels). S’il existe une grande unité entre ces deux législations, elle n’en reste pas moins fondamentalement différentes dans leur natureThis comparison between income taxes’ basis and social security’s basis is limited to the salaries, pensions and life annuities in fiscal law and to the general or main system in social security. There is an important unity of solutions about the definitions of the “income” subjected to taxes and contributions. Every sum given for a job, under work contract (salaries, allowances, benefits in find or financial benefits) or under economics or juridical subordination is regarded as subjected to fiscal taxes and social contributions. It is the same solution for every sum given either at the break of a work contract or by a person unknown of the work contract with few exceptions. Pensions and life annuities are subjected too. As soon as the link between work and money is revealed, pensions are subjected to social contributions. The fixing of social assessment is done by exempting some sums (social allowances, working allowances) and by deducting other sums as the general deduction of professional expenses of 10%, additional deductions for professional expenses. If there is an important unity between these taxes legislations, they stay different from each other
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Tam, Ka-wing. "Feature based reverse engineering for thermoforming mould design /." Click to view the E-thesis via HKUTO, 2006. http://sunzi.lib.hku.hk/hkuto/record/B36537196.
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Sanli, Ozgur. "A Reverse Proxy For Protecting Web Based Applications." Master's thesis, METU, 2003. http://etd.lib.metu.edu.tr/upload/4/1230382/index.pdf.
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Giorgi, Federico Manuel. "Expression-based reverse engineering of plant transcriptional networks." Phd thesis, Universität Potsdam, 2011. http://opus.kobv.de/ubp/volltexte/2011/5676/.
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Regulation of gene transcription plays a major role in mediating cellular responses and physiological behavior in all known organisms. The finding that similar genes are often regulated in a similar manner (co-regulated or "co-expressed") has directed several "guilt-by-association" approaches in order to reverse-engineer the cellular transcriptional networks using gene expression data as a compass. This kind of studies has been considerably assisted in the recent years by the development of high-throughput transcript measurement platforms, specifically gene microarrays and next-generation sequencing.
In this thesis, I describe several approaches for improving the extraction and interpretation of the information contained in microarray based gene expression data, through four steps: (1) microarray platform design, (2) microarray data normalization, (3) gene network reverse engineering based on expression data and (4) experimental validation of expression-based guilt-by-association inferences. In the first part test case is shown aimed at the generation of a microarray for Thellungiella salsuginea, a salt and drought resistant close relative to the model plant Arabidopsis thaliana; the transcripts of this organism are generated on the combination of publicly available ESTs and newly generated ad-hoc next-generation sequencing data. Since the design of a microarray platform requires the availability of highly reliable and non-redundant transcript models, these issues are addressed consecutively, proposing several different technical solutions. In the second part I describe how inter-array correlation artifacts are generated by the common microarray normalization methods RMA and GCRMA, together with the technical and mathematical characteristics underlying the problem. A solution is proposed in the form of a novel normalization method, called tRMA. The third part of the thesis deals with the field of expression-based gene network reverse engineering. It is shown how different centrality measures in reverse engineered gene networks can be used to distinguish specific classes of genes, in particular essential genes in Arabidopsis thaliana, and how the use of conditional correlation can add a layer of understanding over the information flow processes underlying transcript regulation. Furthermore, several network reverse engineering approaches are compared, with a particular focus on the LASSO, a linear regression derivative rarely applied before in global gene network reconstruction, despite its theoretical advantages in robustness and interpretability over more standard methods. The performance of LASSO is assessed through several in silico analyses dealing with the reliability of the inferred gene networks. In the final part, LASSO and other reverse engineering methods are used to experimentally identify novel genes involved in two independent scenarios: the seed coat mucilage pathway in Arabidopsis thaliana and the hypoxic tuber development in Solanum tuberosum. In both cases an interesting method complementarity is shown, which strongly suggests a general use of hybrid approaches for transcript expression-based inferences.
In conclusion, this work has helped to improve our understanding of gene transcription regulation through a better interpretation of high-throughput expression data. Part of the network reverse engineering methods described in this thesis have been included in a tool (CorTo) for gene network reverse engineering and annotated visualization from custom transcription datasets.Die Regulation der Gentranskription spielt eine wichtige Rolle bei der Steuerung des physiologischen Verhaltens in allen Organismen. Dass ähnliche Gene oft in gleicher Weise reguliert werden (koreguliert oder koexpimiert), hat zu diversen „guilt-by-association“-Ansätzen zur Rekonstruktion von zellulären Transkriptionsnetzwerken geführt, die Genexpressionsdaten zur Orientierung nutzen. Studien dieser Art wurden in den letzten Jahren durch die Entwicklung von Hochdurchsatzmessungen von Transkriptmengen mittels Mikroarrays und ‚Next Generation‘ Sequenziertechniken stark gefördert. In der vorliegenden Arbeit werden verschiedene Ansätze zur Verbesserung der Extraktion und Interpretation von Mikroarray-basierten Genexpressionsdaten in vier Schritten beschrieben: (1) Mikroarray-Sonden-Design, (2) Mikroarray Datennormalisierung, (3) Rekonstruktion von Gennetzwerken unter Verwendung von Expressionsdaten und (4) experimentelle Überprüfung von expressionsbasierten „guilt-by-association“ Schlussfolgerungen. Im ersten Teil wird ein Beispiel zur Erstellung eines Mikroarrays für Thelungiella salsuginea gezeigt, einem salz- und trockenresistenten Verwandten von Arabidopsis thaliana. Zur Rekonstruktion der Transkripte wurden sowohl öffentliche ESTs (‚expressed sequence tags‘) als auch neu erzeugte ‚Next Generation‘ Sequenzierdaten genutzt. Da das Design von Mikroarrays speziesspezifische, nicht-redundante Transkriptmodelle erfordert, werden diese Aufgaben nacheinander abgearbeitet und verschiedene technische Lösungsmöglichkeiten aufgezeigt. Im zweiten Teil wird beschrieben, wie übliche Mikroarray-Normalisierungsverfahren wie RMA und GCRMA zu Korrelationsartefakten führen können. Technische sowie mathematische Hintergründe werden erläutert und zur Lösung des Problems wird mit tRMA eine neue Normalisierungsmethode vorgestellt. Der dritte Teil der Arbeit beschäftigt sich der expressionsbasierten Rekonstruktion von Gennetzwerken. Es wird demonstriert, wie dabei verschiedene „Zentralitäten“ bei zur Unterscheidung von spezifischen Genklassen, hier beispielhaft essentielle Gene von Arabidopsis thaliana, genutzt werden können und wie die Verwendung von konditioneller Korrelation tieferes Verständnis des der Transkriptionsregulation zugrundeliegenden Informationsflusses ermöglicht. Weiterhin werden Ansätze zur Netzwerkrekonstruktion verglichen. Besonderes Augenmerk liegt dabei auf der LASSO Technik, einer Art linearer Regression, die trotz ihren theoretischen Vorteilen in Robustheit und Interpretierbarkeit gegenüber Standardmethoden bisher selten zur Rekonstruktion von globalen Gennetzwerken genutzt wurde. Die Leistungsfähigkeit von LASSO wird durch in silico Analysen der Zuverlässigkeit der erstellten Gennetzwerke gemessen. Im letzten Teil der Arbeit wurden LASSO und andere Rekonstruktionsmethoden genutzt um experimentell neue Gene der folgenden zwei Szenarien zu identifizieren: im Samenschleim von Arabidopsis thaliana und während der Knollenentwicklung von Solanum tuberosum unter Sauerstoffmangel. In beiden Fällen wird eine interessante Methodenkomplementarität gezeigt, nach welcher eine Mischung mehrerer Ansätze zu empfehlen ist um Schlüsse aufgrund von Transkriptexpression zu ziehen. Zusammenfassend zielt diese Arbeit darauf ab, das Verständnis der Regulation von Gentranskriptionsnetzwerken durch bessere Interpretation von Hochdurchsatzexpressionsdaten zu verbessern. Ein Teil der in dieser Arbeit beschriebenen Methoden wurden im Programm CorTo zur Gennetzwerkrekonstruktion und annotierten Visualisierung von benutzerdefinierten Transkriptionsdaten verarbeitet.
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Palthepu, Srinivas. "Scalable program recognition for knowledge-based reverse engineering." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape7/PQDD_0018/NQ37907.pdf.
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Tam, Ka-wing, and 譚家榮. "Feature based reverse engineering for thermoforming mould design." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2006. http://hub.hku.hk/bib/B36537196.
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Niemi, Isabelle. "Reverse stress testing approaches based on multivariate normality." Thesis, Umeå universitet, Institutionen för fysik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-149486.
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Reverse stress testing is a way of finding a combination of market risk factors, called a scenario, that leads to a specific loss for e.g. a portfolio. A market risk factor can for example be a stock return. In this project, we use reverse stress tests to find a scenario that would make a clearing house insolvent in case of a clearing house member default. When a member defaults, the clearing house must cover for the member's positions. If the clearing house's resource pool is not enough for this purpose, the clearing house defaults as well. To find out when this happens is of interest for regulatory purposes, as the default of a clearing house might lead to severe negative effects on the financial market. Cinnober's currently used method, SPS, uses a bisection-like iterative algorithm to find the scenario which makes the clearing house insolvent. The scenario found by SPS is restricted to be a multiple of a predefined scenario, which is clearly a limitation in the consideration of possible scenarios. To investigate the possibility of finding scenarios without this restriction, two other reverse stress tests were implemented and compared to SPS. The first test, PCA/G-S, assumes multivariate normal distribution of the profits and losses of the assets in the defaulting member's portfolio. PCA/G-S yields scenarios of asset profits and losses, for which the portfolio return is the specified loss - the clearing house resource pool. The second test, called RF, assumes multivariate normal distribution of the risk factors affecting the prices of the assets in the portfolio. RF outputs a scenario of market risk factors causing the portfolio loss to be the specified loss. The assets in the portfolio were restricted to stocks, European stock options and stock futures. PCA/G-S was shown to imply negative asset prices, as the assumption of multinormality does not consider that the loss can never be greater than the asset price itself. Negative prices appeared more frequently for options than for futures and stocks. Furthermore, the scenarios found by PCA/G-S were in terms of profits and losses, and were generally only convertible to risk factors if the portfolio only consisted of stocks. The advantage compared to SPS, however, was that PCA/G-S was numerically faster. As the results of the RF method are risk factor scenarios, no conversion problems appear. Moreover, it cannot yield negative asset prices, which is advantageous compared to PCA/G-S. However, the RF method was slower than SPS, and especially slow for options. All the multivariate normal distribution assumptions, for the profits and losses as well as the risk factors, were rejected by multinormality tests. Thus, the assumptions for PCA/G-S and RF were not consistent with reality. Nonetheless, the tests indeed provide scenarios where the resource pool is depleted.
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Lei, Yawen, and Ziwei Yang. "Reverse Mortgage in China Based on Game Theory." Thesis, KTH, Fastigheter och byggande, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-266881.
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The elderly population ratio in China had a continuous increasing trend in the past decade, which means that Chinese society has gradually entered an “aging society”. Lack of corresponding pension policies, huge population base and change in family structures all let the government bear huge pension pressure. The implementation of reverse mortgages in China can effectively solve this problem and alleviate the government's financial pressure. Reverse mortgage is an emerging industry in China, which is a loan available to homeowners, 62 years or older, that allows them to convert part of the equity in their homes into cash. In order to analyze the feasibility of reverse mortgage in China, we use both quantitative and qualitative model to study the impact factors of reverse mortgage. Firstly, we build a three-party game matrix model among the government, customers (old people) and financial institutions to study how changes in different influencing factors affect the decision-making of each participant. Then, we introduce asymmetric information factors and build a two-party incomplete information game theory model between customers and financial institutions. Then, we refine the impact factors mentioned above to study the relationship among different factors and make a pricing function for financial institutions. Based on the above models, we can provide some relevant suggestions for financial institutions about how to price the annual pension amount and determine the penalty amount if the customer provide a fake health certificate.Äldrebefolkningen i Kina har ökat stadigt under det senaste årtiondet, vilket innebär att det kinesiska samhället gradvis omvandlas till "ett åldrande samhälle". Brist på lämplig och tydlig pensionspolitik, stor befolkning och förändring i familjestrukturer leder till att regeringen bär ett stort tryck att dela ut pensionen. Genomförandet av omvändinteckning i Kina kan effektivt minska regeringens ekonomiska börda och lösa detta problem. Omvändinteckning är en växande industri i Kina som är ett lån till hemägare som är 62 år eller äldre, vilket innebär att de kan omvandla en del av deras eget kapital i sina hem till kontanter. För att analysera genomförbarheten av omvändinteckning i Kina har vi använt både kvantitativa och kvalitativa modeller för att studera de faktorer som påverkar omvändinteckning. För det första bygger vi en trepartsspel-matris modell mellan regeringen, kunderna (äldre) och de finansinstituten för att studera hur förändringar i olika faktorer påverkar beslutsfattandet för varje deltagare. Därefter introducerar vi flera asymmetriska informationsfaktorer och bygger en ofullständig tvåparti-informationsspelteori modell mellan kunderna och finansinstitutionerna. Därefter förfina vi de ovanstående konsekvensfaktorerna för att studera förhållandet mellan olika faktorer och skapa en prissättning för finansinstituten. Baserat på ovanstående modeller kan vi ge några relevanta förslag till finansinstitut om hur man prissätter det årliga pensionsbeloppet och bestämmer bötesbeloppet om kunden lämnar in ett falskt hälsointyg.
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Bruneau, Marina. "Une méthodologie de Reverse Engineering à partir de données hétérogènes pour les pièces et assemblages mécaniques." Thesis, Compiègne, 2016. http://www.theses.fr/2016COMP2267/document.
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Cette thèse traite d'une méthodologie de Reverse Engineering (RE) d'assemblages mécaniques à partir de données hétérogènes dans un contexte routinier. Cette activité consiste à partir d'un produit ou d'un assemblage, à récupérer la donnée numérique en partant de la donnée physique dans le but de reconstruire sa maquette numérique. Plusieurs techniques de numérisation peuvent être employées et permettent de générer des données de différents types (ex : nuage de points, photographies). Ces dernières sont utilisées comme données d'entrée à notre processus de RE et peuvent aussi être associées à des données liées au produit, existantes au préalable, telles que des mises en plan ou encore une version antérieure de la maquette numérique du produit. Le traitement de l'ensemble de ces données, dites "hétérogènes", requiert une solution qui soit capable de gérer d'une part, l'hétérogénéité des données et des informations qu'elles contiennent et d'autre part, l'incomplétude de certaines données qui est liée au bruit ou à la technologie utilisée pour numériser l'assemblage (ex : scanner ou photographie). Enfin la pertinence des informations extraites lors de la phase de traitement doit permettre, dans certains cas, de générer des modèles CAO paramétrés, propres à l'activité de RE de l'entreprise ou du domaine d'application. L'état de l'art sur la reconnaissance de formes dans des données hétérogènes ainsi que sur la gestion de connaissances dans le cadre d'activités routinières, propose des approches qui traitent soit d'un seul type de données, soit du RE de pièce unique ou soit elles ne permettent pas d'obtenir un modèle CAO qui soit exploitable (paramétrage géométrique des entités) pour une activité de RE. Cette thèse propose une méthodologie nommée Heterogeneous Data Integration for Reverse Engineering (HDI-RE) et qui se décompose en trois étapes : la segmentation, la signature et la comparaison avec une base de connaissances. Le but de cette méthode est d'automatiser le processus de RE et notamment en ce qui concerne les étapes de reconnaissance de composants dans les données d'entrée et d'aide à la reconstruction de modèles CAO (paramétrés ou non) en récupérant des informations géométriques et topologiques dans des données d'entrée. Pour cela, ces dernières sont segmentées afin d'en extraire des informations qui sont en suite formalisées sous la forme de signatures. Les signatures générées sont ensuite comparées à une base de connaissances comportant un ensemble de signatures de différents types et appartenant à des produits ou objets déjà connus. Le calcul des similarités issu de la comparaison permet d'identifier les composants présents dans les données en entrée. L'apport scientifique de ces travaux repose principalement sur l'utilisation de signatures qui, en fonction du souhait de l'utilisateur, permettent de reconstruire une maquette numérique en sortie du processus de RE avec trois niveaux d'information : un niveau global, un niveau géométrique et topologique ou un niveau fonctionnel. Par rapport à chaque niveau et du type de données traité, un mécanisme de signature dédié est proposéThis thesis deals with a methodology of Reverse Engineering (RE) of mechanical assemblies from heterogeneous data in a routine context. This activity consists, from the existing data of a part or an assembly, in rebuilding their digital mock-up. The data used in entrance of our process of RE can be drawings, photos, points clouds or another existing version of the digital mock-up. The proposed approach, called Heterogeneous Data Integration for Reverse Engineering (HDI-RE), is divided into three steps : the segmentation, the signature and the comparison of the initial data with a knowledge database. The signatures of the studied object are compared with the signatures of the same type existing in the database in order to extract components ordered by similarity (distance with the object). The parameterized digital mock-up which is the most similar to the object is then extracted and its parameters identified from the initial data. Data set processing, called "heterogeneous" data, requires a solution which is able to manage on one hand, the heterogeneousness of the data and the information which they contain and on the other hand, the incompleteness of some data which are in link with the noise (into points cloud) or with the technology used to digitize the assembly (ex: scanner or photography)
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Stailey, Robert J. "Activity-Based Cost and revenue model for RDT&E Rated Service Account laboratories at NAWCAD." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1999. http://handle.dtic.mil/100.2/ADA365589.
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Thesis (M.S. in Management) Naval Postgraduate School, June 1999."June 1999". Thesis advisor(s): Kenneth J. Euske, Theodore A. Hleba. Includes bibliographical references (p. 103-105). Also available online.
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French, Mark J. "The nature of the relationship between market orientation and performance." Thesis, Loughborough University, 2011. https://dspace.lboro.ac.uk/2134/8950.
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A review of the literature indicates that a universally enhancing relationship between market orientation and performance is not conclusively supported. Recent research suggests that the relationship between marketing investments and profit may be inverted U-shaped such that there is an optimal level of marketing investments which maximises profit (Mantrala et al 2007). In this study, it is proposed that market orientation has different curvilinear relationships with different types of performance. Using a performance categorisation suggested by Kirca et al (2005), it is theorised that market orientation s relationship with revenue-based performance (e.g. sales growth, market share growth) is subject to diminishing returns such that performance is enhanced for all levels of market orientation but the incremental benefits diminish as market orientation increases. For cost-based performance (e.g. profit, return on sales), it is proposed that the incremental costs of implementing market oriented activities may exceed the benefits. Thus, cost-based performance may have an inverted U-shaped relationship with market orientation. Three mechanisms by which diminishing returns affect the market orientation - performance relationship are identified; duplication, contradiction and prioritisation. A review of over 400 papers in the market orientation literature demonstrates that a research gap exists for different curvilinear relationships between market orientation and different types of performance. In particular, an inverted U-shaped relationship has not previously been found between market orientation and profit. A sampling frame was selected to control for both the macro-environment, and different performance levels in different industries (Dess and Robinson 1984). In a sample of 113 UK car dealers operating in the new car market the hypothesised relationships were tested using both objective and subjective performance measures. The findings relating to objective performance measures support the full inverted U-shaped relationship between market orientation and profit across the observed range of values. The relationship for objective revenue-based performance is more curvilinear with significant linear and curvilinear components. In highly competitive environments maximum profit shifts to a higher level of market orientation and overall the relationship is predominantly enhancing. Conversely, in uncompetitive environments profit is maximised at a lower level of market orientation and the relationship becomes detrimental at moderate market orientation levels. In recession, the profit for all new car dealers is reduced and maximum profit occurs at a lower market orientation level. In addition, the relationship between market orientation and sales growth turns negative in a recession. Interestingly, the results for subjective performance are distinctly different to, and sometimes contradict, the objective performance results. In particular, subjective performance predominantly has a positive linear relationship with market orientation.
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Mandel, Johannes Julius. "Graph-Based Modelling and Reverse-Engineering of Biochemical Networks." Thesis, Ulster University, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.487658.
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The term biological system encompasses all living systems within which components interact with one another on different levels of organisation. It is the goal of systems biology to explain how biological function emerges from the structure and dynamics of biological systems. The position of systems biology is that the functioning of biological systems is explicable in terms of the dynamic interaction of the components of that system. Reproducing these dynamics using computational models is therefore a promising way to inferring the causal relationships underlying biological function.This standpoint places systems thinking firmly on the centre stage of biological reasoning. However modelling complex systemic interactions is notoriously difficult for humans. It therefore becomes important to develop computer tools which support the modelling of biological systems. Such tools must harness the power of mathematics, engineering and computer science to support the creation of integrated and executable working models of biologigal systems.
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Chan, Vincent Harry. "Feature based reverse engineering employing automated multi-sensor scanning." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape8/PQDD_0010/NQ41368.pdf.
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Sacchi, Rainer. "Primitive-based segmentation for triangulated surfaces." Thesis, Nottingham Trent University, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.391003.
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Gruau, Christine-Anne. "Comparaison de la base imposable en matière d'impôt sur le revenu et de la sécurité sociale." Lille 3 : ANRT, 1988. http://catalogue.bnf.fr/ark:/12148/cb376140565.
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Fabby, James G. "The potential impact of reverse auctions on the Department of Defense supplier base." Thesis, Monterey, California. Naval Postgraduate School, 2001. http://hdl.handle.net/10945/6085.
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Acquisition reform has resulted in many changes throughout DoD procurement. The draw down of the workforce and financial constraints demand acquisition professionals conduct business in a smarter, more efficient manner. The technology today provides Internet platforms that allow the commercial marketplace to take advantage of electronic commerce. Consequently, several Federal and State Government agencies have turned to Reverse Auctions for potential cost savings. Reverse Auctions have been conducted by several Government organizations within the past year and according to most reports, they were found to be a huge success. The focus for this analysis is to determine what impact, if any, the new Reverse Auction pricing initiative may have on the DoD Supplier Base. It includes an in-depth review of the Reverse Auction literature as well as a survey of over 40, historical and non-traditional, Government suppliers. The results of the survey uncovered several major concerns in respect to the use of Reverse Auctions within the Government. These concerns were analyzed and conclusions were made as to their validity. This thesis concludes with recommendations for the Reverse Auction process in the future and areas for further research.