Academic literature on the topic 'Sources of revenue'

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.

The purpose of the study was to investigate the effectiveness of state lotteries as sources funding for public elementary and secondary education. The population consisted of 39 executive directors from state school board associations and the District of Columbia.A questionnaire of 22 items addressing lottery adoption, operation, performance, revenue dedication and distribution, proponent expectations, and school board member expectations was utilized. The questionnaire focused upon seven basic research questions.Findings1. Legislators in twenty-two states formally approved state lotteries between 1971 and 1989.2. Thirteen (fifty-nine percent) of twenty-two state lotteries in operation were approved by state legislatures between 1985 and 1989.3. Proponents in fifteen (73 percent) of adopting states cited "benefits to special interest groups" as an adoption rationale.4. Legislatures in four states dedicated 100 percent of lottery revenues to public elementary and secondary education.5.Fiscally successful lotteries have effective marketing and good organization/structure.6. The fiscal success of lotteries was limited by a multitude of factors, none of which represented more than 27 percent of responses.7. Measurement of lottery revenues to education was difficult due to the methods of distribution, and sparse data.8. Four of six state lotteries have revenues dedicated to education distributed funds through equalization grants.9. Lottery revenues met or exceeded the expectations of 81 percent of proponents.10. Lottery revenues to education met the expectations of 22 percent of school board members.11. Proponents in states where a lottery had been considered but not adopted cited each of three rationales 65 percent of the time. The rationales were: 1) lottery participation is voluntary, unlike a tax, 2) lotteries raise state revenue without raising taxes, and 3) benefits to special interest groups.12.Opponents in states where the legislature had considered but not adopted a lottery cited the rationale "lotteries are morally wrong" 100 percent of the time.

Nontraditional revenue is the term used to describe sources of funding other than those provided by federal and state support, including grants, and those provided by local property tax levies. Examples included licensing agreements, advertising in school facilities and on school property, school business partnerships, booster clubs, education foundations, and user fees. The purpose of this study was (1) to identify the sources of nontraditional revenue used by Indiana school corporations and Indiana high schools, (2) to assess local school officials' attitudes and expectations regarding the use of nontraditional revenue, and (3) to provide some insight as to how Indiana school corporations and schools utilize those funds.A QUAN-Qual Model was used for this study. The QUAN-Qual Model enabled the researcher to conduct the study in two phases. The first phase was comprised of a survey instrument used to identify the kinds of nontraditional revenue being used and to collect data regarding the amounts of nontraditional revenue being generated. The instrument was also used to measure attitudes towards nontraditional revenue and the perceived importance of those funds. The second phase was comprised of qualitative data collection through telephone interviews with school corporation and high school administrators conducted in February and March 2006. Analysis and interpretation of that data provided additional information about attitudes towards nontraditional revenue and how those funds are used.All Indiana school corporations and high schools that were included in the study utilized nontraditional revenue sources to varying degrees. They supplemented traditional funding with licensing agreements, school-business partnerships, booster clubs, education foundations, individual donations, and user fees. Nontraditional sources of revenue were identified as being essential for supporting some activities and programs. However, the researcher's sampling of corporation level administrators' and high school principals' attitudes regarding that revenue suggested that neither group relied on it to provide for essential personnel or programs. Statistically significant data suggest that school corporations and schools located in rural settings might be at a disadvantage with respect to their capacity to generate nontraditional revenue.<br>Department of Educational Leadership

Although nonprofit organization (NPO) leaders play crucial roles in society, financial distress and vulnerability are common for many NPO leaders, with some NPOs closing as a result of these conditions. The purpose of this single-case study was to explore the diversification strategies used by 10 leaders and senior staff of an NPO in the mid-Atlantic region of the United States through the conceptual lens of Markowitz's modern portfolio theory. Data were collected through in-depth semistructured interviews and analysis of organizational documents, internal archival data, social media, literature, and online databases. Through thematic analysis, 7 revenue diversification themes emerged: adding revenue streams; establishing an operating reserve; establishing positive financial performance; achieving financial stability, sustainability, organizational capacity, and organizational resilience; using transparency; achieving efficiency and organizational effectiveness; and using a marketing strategy. Additionally, 7 key themes emerged: documenting and implementing systematic processes, developing an approach to process improvement, implementing cross-department action plans, increasing transparency, reversing the adverse trend in forum participation, building a data-management system, and increasing individual and organizational capacity. These findings have implications for positive social change, in that they may offer NPO executives new insights and strategies to support revenue diversification, thereby helping them to reduce volatility in funding, decrease financial risk, avoid dependence on sole-source revenue, and identify opportunities to increase flexibility in support of organizational goals and objectives to increase services.

The public's demand for accountability will have a significant impact on research universities' revenue resources in the future. Driving the demand is a perceived lack of institutional productivity. Undergraduate students' graduation rates represent one product of public research universities. States have already latched onto these rates as a measure of institutional performance; and as a result, states have provided a basis for public research universities to use the relationship between dollars invested in the institution and undergraduate students' graduation rates to respond to accountability issues. Current research provides little insight into this relationship. Research in this study uses concepts from the higher education production function, the resource dependency theory, and the Principal-Agent Model to investigate undergraduate students' four-year and six-year graduation rates as an institutional product. The research provides a greater degree of transparency into the relationship between dollars invested in public research universities and undergraduate students' graduation rates than has previously been shown. As a result of this relationship analysis, the research enables the development of a model for predicting undergraduate student graduation rates relative to dollars invested in the institution from different sources.

Doutoramento em Ciências Sociais<br>Socio-economic changes, alterations in societal expectations and new public policies have put pressures on higher education public funding, bringing the issue of funding diversification to the forefront. Income diversification, namely, generation of funds from private, as well as from competitive public sources, has become increasingly important in European higher education due to a complex financial environment and perceived deficit of innovation transfer. Although there are numerous studies about changes in national funding systems and allocation mechanisms, few have focused on diversification of funding sources, especially in the European context, making Portugal no exception. Thus, this study aims at exploring income diversification at the institutional level and its influence on the internal organisational structures. For this purpose two Portuguese public universities were chosen as case studies. The empirical material was collected through semi-structured interviews with top management and middle management of each university and through documentary analysis. Data analysis demonstrated that both universities are in the process of institutionalizing and formalising practices of income diversification, notably by getting more professional in how they are dealing with external stakeholders, such as businesses, local community, and students. However, the study also revealed that there is no formal, organised strategy to deal with income diversification. In general, the universities are reacting to external demands rather than pro-actively exploring opportunities. In this respect, the analysis determined several factors that promote or inhibit income diversification activities. Quality and favourable organizational culture were named by the interviewees as the most relevant factors for successful income diversification. External factors such as legal arrangements and funding conditions were cited as major constraints. This research has also revealed that revenue diversification activities tend to develop along the continuum towards higher sophistication and systematisation of activities that are supported by a powerful infrastructure. Together with efforts at the institutional level, the role of government policies proves to be crucial in providing tools and incentives to higher education institutions and creating a harmonious higher education system.<br>As mudanças socioeconómicas, as alterações nas espectativas sociais e novas políticas públicas têm posto uma enorme pressão sobre o financiamento público do ensino superior, trazendo a questão da diversificação do financiamento para o primeiro plano. Diversificação de financiamento, nomeadamente, a geração de receitas próprias de fundos provados, bem como de financiamento competitivo público, tornou-se cada vez mais importante no ensino superior Europeu, devido a um ambiente financeiro complexo e a défice de transferência de inovação. Embora existam numerosos estudos sobre mudanças nos sistemas nacionais de financiamento do ensino superior e mecanismos da distribuição do mesmo, poucos têm-se centrado na questão de diversificação das fontes de financiamento, especialmente no contexto Europeu e também em Portugal. Assim, este estudo pretende explorar a diversificação de financiamento ao nível institucional e sua influência sobre as estruturas organizacionais das universidades. Para este efeito, duas universidades públicas Portuguesas foram escolhidas como estudos de caso. Os dados foram recolhidos através de entrevistas semi-estruturadas com membros de Reitoria e Diretores de Departamentos e Faculdades, bem como da análise documental. A análise de dados mostrou que ambas as universidades encontram-se em processo de institualização e formalização de práticas de diversificação de financiamento, nomeadamente ficando mais profissionais em lidar com agentes externos, tais como as empresas, a comunidade local e os estudantes. No entanto, o estudo também revelou que não há uma estratégia formal, organizada para lidar com a diversificação de financiamento. Em geral, as universidades estão a responder a procura externa, em vez de explorar pró-activamente as oportunidades. Em relação a isto, a análise de dados determinou vários fatores que promovem ou inibem atividades de diversificação de financiamento. Qualidade e cultura organizacional favorável foram nomeadas pelos entrevistados como os fatores mais relevantes a diversificação de financiamento bem-sucedido. Fatores externos, como enquadramento jurídico e condições de financiamento foram citados como principais constrangimentos. O estudo também revelou que as atividades de diversificação de fontes de financiamento tendem a desenvolver ao longo do continuum em direção a maior sofisticação e sistematização das atividades suportadas por uma infraestrutura sólida. Juntamente com os esforços a nível institucional, o papel das políticas governamentais prova ser crucial no fornecimento de ferramentas e incentivos para as instituições do ensino superior e a criação de um sistema de ensino superior harmonioso.

The purpose of this study was to determine how public two-year colleges in Tennessee internally budgeted and expended their unrestricted educational and general (E&G) funds from fiscal years 1988-89 through 1997-98. The primary focus was on the 14 Tennessee Board of Regents (TBR) community colleges and the internal allocation of expenditures by function from 1988-89 through 1997-98. A limited functional expenditure comparison was made with data from the National Association of College and University Business Officers' (NACUBO) comparative financial analysis for fiscal years 1993-94 and 1994-95 as well as with the Integrated Postsecondary Education Data System (IPEDS) survey for the 1996-97 fiscal year. The study examined whether the TBR community colleges were apportioning a larger percentage of their budgets for direct instruction and less for administrative support services in 1997-98 versus 1988-89. The analysis also examined staffing patterns relative to FTE enrollment, changes in revenue patterns for the four major sources of unrestricted E&G funds, and tuition increases. A portion of the analysis included comparisons between current and constant dollars to measure the real gain or loss in financial resources after allowing for inflation as measured by the Consumer Price Index (CPI). A primary research question underlying this study sought to determine if the public two-year colleges in Tennessee were operating more efficiently at the end of the research period regarding the internal allocation of budgeted funds. It was assumed that efficiency could be measured in terms of an increase in the percentage allocation of funds to direct instruction and a decrease in the percentage allocated to institutional support for general administration. In spite of a reduction in the share of state appropriations provided to higher education during the past decade, the TBR community colleges apportioned a larger percentage of their budgets for instructional cost in 1997-98 than in 1988-89. Conversely, these colleges expended a smaller portion of their budgets for administration at the end of the ten-year period. In conclusion to this study, recommendations are made to more effectively inform public policymakers and the general public as to the efficiency of Tennessee's public community colleges regarding the allocation of financial resources. Comparisons with national and Southern Regional Education Board data are also desirable. Public policymakers are encouraged to more critically examine the long-range benefits of an educated population and the forecast for technical skills required of the workforce in the 21st century.

This thesis focuses on deaf people’s educational attainment, position on the labour market and sources of revenue. These issues are interrelated, for instance a higher level of educational attainment seems to be associated with a lower unemployment rate and higher levels of income. The national context is Sweden and the Swedish welfare state in 2005. All studies in the thesis compare a deaf population, consisting of 2,144 persons born between 1941 and 1980 who have attended a school for the deaf in Sweden, with a general reference population, consisting of 100,000 randomly chosen persons from the total Swedish population born between 1941 and 1980. Data for all studies consisted of registered information about the persons in the year 2005. The results show that there are differences between the deaf and the reference population regarding level of educational attainment, position on the labour market and sources of revenue and disposable income, with the deaf population having a poorer position than the reference population in all areas. There are also differences between the workplaces of the deaf and the people in the reference population, and it is twice as common for people in the deaf population than for people in the reference population to have a higher level of educational attainment than is required for their occupation. These differences between the deaf and the reference population cannot be associated with differences in the independent factors, as for instance sex, age and immigration background, for which the results have been adjusted. This thesis shows that being part of the deaf population appears to be of importance. Factors in conjunction with deafness that can increase our understanding of the differences between the deaf and the reference populations in an educational context, labour market context and economic context are discussed in the thesis.

nÃo hÃ<br>The Federal Government, giving efficacy to section III of  4 of art. 153 of the Federal Constitution enacted Law No. 11,250, of december 27, 2005, which provides that the Union, through an agreement, delegate responsibility for monitoring and collection for the Municipalities and the Federal District on the Rural Land Tax (ITR). By adhering to the agreement, the cities appropriated the entire revenue of ITR, paying, however, with the cost of administering them. Without membership, municipalities receive the transfer equivalent to 50% of the proceeds. This study aims to evaluate the potential of revenue collection ITR considering various scenarios of tax administration costs, serving as a resource for decision-making of the city manager about the adherence agreement with the Union For this, we used data agricultural census 2006 for 184 municipalities in the Cearà linear regression model of OLS. As a result, it was found that characteristics such as the Gini index, the total area of establishments (crop, pasture, woods and forests, agroforestry and so residual) value of goods and livestock area of influence on the collection of ITR. It is presented as a consequence, the potential revenue collection of the tax to municipalities on the basis of the Cearà cost scenarios considered.<br>O Governo Federal, dando eficÃcia ao inciso III do  4 do art. 153 da ConstituiÃÃo Federal, editou a Lei n 11.250, de 27 de dezembro de 2005, que prevà a possibilidade de a UniÃo, por meio de convÃnio, delegar competÃncia de fiscalizaÃÃo e arrecadaÃÃo para os MunicÃpios e o Distrito Federal, quanto ao Imposto Territorial Rural (ITR). Ao aderirem ao convÃnio, os municÃpios apropriam a totalidade da receita de ITR, arcando, porÃm, com os custos de administrÃ-los. Sem a adesÃo, os municÃpios recebem o repasse equivalente a 50% do arrecadado. Este trabalho tem como objetivo avaliar o potencial arrecadatÃrio do ITR, considerando diversos cenÃrios de custos de administraÃÃo do tributo, servindo como subsÃdio para a tomada de decisÃo do gestor municipal acerca da adesÃo ao convÃnio com a UniÃo. Para tanto, utilizou-se dados do Censo AgropecuÃrio 2006, para os 184 municÃpios Cearenses, em modelo de regressÃo linear de mÃnimos quadrados ordinÃrios. Como resultado, constatou-se que caracterÃsticas como o Ãndice de Gini, a Ãrea total dos estabelecimentos (lavoura, pastagem, matas e florestas, sistema agroflorestal e de forma residual), valor dos bens e Ãrea de produÃÃo animal exercem influÃncia sobre a arrecadaÃÃo do ITR. Apresenta-se, como consequÃncia, o potencial arrecadatÃrio do tributo para os municÃpios Cearenses em funÃÃo dos cenÃrios de custos considerados.