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1

Berestovska, Yu. "Analysis of tax revenues as the basis of budget revenue." Master's thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/81809.

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У першому розділі розглянуто склад та структуру доходів бюджету України. Проаналізовано тенденції формування доходів Зведеного бюджету України у 2010-2019 рр. У другому розділі проведено структурно-динамічний та причинно-наслідковий аналіз податкових надходжень до Зведеного бюджету України у 2010-2019 рр. та податкових змін, проведених у ці роки. У третьому розділі проведено математичне моделювання залежності обсягу доходів Зведеного бюджету від обсягів основних податків. Узагальнено основні проблеми податкової політики та шляхи їх вирішення.
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2

Freeman, Michelle S. "Revenue Recognition." Digital Commons @ East Tennessee State University, 2018. https://dc.etsu.edu/etsu-works/5777.

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3

Zickus, Jeffrey S. (Jeffrey Stuart) 1973. "Forecasting for airline network revenue management : revenue and competitive impacts." Thesis, Massachusetts Institute of Technology, 1998. http://hdl.handle.net/1721.1/10103.

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4

Shioda, Romy 1977. "Restaurant revenue management." Thesis, Massachusetts Institute of Technology, 2002. http://hdl.handle.net/1721.1/28250.

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Thesis (S.M.)--Massachusetts Institute of Technology, Sloan School of Management, Operations Research Center, 2002.
Includes bibliographical references (p. 59-60).
We develop two classes of optimization models in order to maximize revenue in a restaurant, while controlling average waiting time as well as perceived fairness, that may violate the first-come-first-serve (FCFS) rule. In the first class of models, we use integer programming, stochastic programming and approximate dynamic programming methods to decide dynamically when, if at all, to seat an incoming party during the day of operation of a restaurant that does not accept reservations. In a computational study with simulated data, we show that optimization based methods enhance revenle relative to the industry practice of FCFS by 0.11% to 2.22% for low load factors, by 0.16% to 2.96% for medium load factors, and by 7.65% to 13.13% for high load factors, without increasing and occasionally decreasing waiting times compared to FCFS. The second class of models addresses reservations. We propose a two step procedure: use a stochastic gradient algorithm to decide a priori how many reservations to accept for a future time and then use approximate dynamic programming methods to decide dynamically when, if at all, to seat an incoming party during the day of operation. In a computational study involving real data from an Atlanta restaurant, the reservation model improves revenue relative to FCFS by 3.5% for low load factors and 7.3% for high load factors.
by Romy Shioda.
S.M.
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5

Dobler, Michael. "Rethinking revenue recognition." Inderscience Publishers, 2008. https://tud.qucosa.de/id/qucosa%3A36452.

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Revenue recognition is one of the most crucial issues in financial reporting and the prevalent source for recent accounting scandals. International financial reporting standard setters are conducting a major project rethinking revenue recognition. Tentative proposals of the project Revenue Recognition feature an asset-liability approach relying on measurement at fair values or at allocated customer consideration amounts. This paper chooses construction contracts to illustrate and to evaluate the far-reaching changes implied by the proposals in a multi-period context. Main results suggest that the proposals are ambivalent in terms of relevance but critical in terms of reliability compared to the recent treatment under IAS 11. Particularly, a pure fair value approach yields irritating patterns of revenue recognition found inappropriate for stewardship purposes. While its adoption for revenue recognition under IFRSs is unlikely due to regulatory incompatibilities, measuring performance obligations at allocated consideration amount partly mitigates the concerns.
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6

Hao, Eric (Eric C. ). "Ancillary revenues in the airline industry : impacts on revenue management and distribution systems." Thesis, Massachusetts Institute of Technology, 2014. http://hdl.handle.net/1721.1/89854.

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Thesis: S.M. in Transportation, Massachusetts Institute of Technology, Department of Civil and Environmental Engineering, 2014.
This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.
Cataloged from student-submitted PDF version of thesis.
Includes bibliographical references (pages 109-110).
Airlines have increasingly depended on ancillary revenue in response to rising fuel costs, de- creased yields, and an increasingly competitive environment. Estimates indicate that U.S. airlines collected over $8 billion in ancillary revenue in 2012. Ancillary revenue poses challenges for airlines, including revenue management (RM) and distribution since total revenue maximization requires consideration of ancillary revenue and ticket revenue. In this thesis, we: (1) describe trends contributing to the movement towards ancillary revenue; (2) present three methods for incorporating ancillary revenue into revenue management and distribution; (3) evaluate the revenue performance of these methods using the Passenger Origin Destination Simulator (PODS), a competitive airline simulator. One method of including ancillary revenue into RM is RM Input Adjustment with Class Level Estimates, which involves modifying input fares to the optimizer. Because fare values to the optimizer are aggregated by market and class, the airline uses class level estimates of ancillary revenue potential to augment fares. Another method involves modifying the fare value at the time of availability control, or Availability Fare Adjustment. In network optimization, the availability fare refers to the fare used to compare an itinerary-class to the control mechanism, like displacement adjusted virtual nesting (DAVN) or additive bid price (ProBP). Availability Fare Adjustment with Class Level Estimates also involves using class level estimates of ancillary revenue. Alternatively, we test scenarios where the airline estimates ancillary revenue for individual passengers in Customized Availability Fare Adjustment with Passenger Specific Estimates. Although this type of estimation is not feasible yet, results from Customized Availability Adjustment give a theoretical bound to revenue gain. We nd that incorporating ancillary revenue opens availability for lower yield passengers. Revenue increases occur from extra bookings in these classes because more bookings are taken. Revenue losses occur from higher class passengers buying down to cheaper seats. Without willingness to pay (WTP) forecasting, net revenue losses of up to {2.6% are observed. In advanced RM systems with WTP forecasting, revenue gains of +0.6% are observed for Class Level RM Input Adjustment, +0.9% for Class Level Availability Fare Adjustment, and +2.6% for Passenger Specific Customized Availability Adjustment.
by Eric Hao.
S.M. in Transportation
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7

Leuhusen, Fredrik Carl Axel Peter. "Why Revenue Diversification Matters." Thesis, University of Pennsylvania, 2017. http://pqdtopen.proquest.com/#viewpdf?dispub=10286178.

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Revenue diversification is a term that becomes more relevant as higher education institutions are confronted with increased regulation, competition, declining enrollments, and strained finances. A challenge that many institutions face is that expenditures are higher than revenues and increase faster than them. The term Revenue diversification seems obvious to higher education administration professionals, although they do not all define it the same way. For that reason, it needs a precise definition so that the industry genuinely can embrace the concept and thereby seek to generate more revenues to drive existing and innovative agendas. Indeed, a common understanding will allow universities to develop strategies to reduce the reliance on traditional tuition and fees. The study examines three not-for-profit institutions with a student population less than 5,000 that already are diversifying their revenue streams. The definition of leadership at each institution is compared with the strategies that have been implemented or proposed in order to understand whether there is alignment. The three cases—Stevenson University, Franklin & Marshall College, and Oglethorpe University—respectively have the following story lines: 1) growth is the only possibility; 2) the current situation is one of stasis, and the way forward is unclear; 3) efforts must be undertaken to improve financial viability. In addition to the qualitative research, the study also encompasses an analysis of IPEDS that reflects how each institution is changing its revenues in comparison to a similarly situated group of institutions. The findings reveal that Revenue diversification is on everybody’s mind, but the definition of the term is inconclusive. Leadership teams are trying to determine what revenue-diversification strategies will work for the institutions and its stakeholders to be able to offset expense increases. Identifying new revenue sources will entail pursuing non-historical revenue sources, which includes academic programs, services, property, institutional advancement, and more. The higher education environment is concerning to many of its member institutions, and by diversifying revenues, long-term viability can be secured.

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8

Ciocan, Dragos Florin. "High dimensional revenue management." Thesis, Massachusetts Institute of Technology, 2014. http://hdl.handle.net/1721.1/108211.

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Thesis: Ph. D., Massachusetts Institute of Technology, Sloan School of Management, 2014.
Cataloged from PDF version of thesis.
Includes bibliographical references (pages 149-153).
We present potential solutions to several problems that arise in making revenue management (RM) practical for online advertising and related modern applications. Principally, RM solutions for these problems must contend with (i) highly volatile demand processes that are hard to forecast, and (ii) massive scale that makes even basic optimization problems challenging. Our solutions to these problems are interesting in their own right in the areas of stochastic optimization, high dimensional learning and distributed optimization. In the first part of the thesis, we propose a model predictive control approach to combat volatile demand. This approach is conceptually simple, uses available demand data in a natural way, and, most importantly, can be shown to generate significant revenue advantages on real-world data from ad networks. Under mild restrictions, we prove that our algorithm achieves uniform relative performance guarantees vis-a-vis a clairvoyant in the face of arbitrary volatility, while simultaneously being optimal in the event that volatility is negligible. This is the first result of its kind for model predictive control. While our approach above is effective at hedging demand shocks that occur over "large" time horizons, it relies on the ability to estimate snapshots of the prevailing demand distribution over "short" time horizons. The second part of the thesis deals with learning the extremely high dimensional demand distributions that are typical in display advertising applications. This work exploits the special structure of the display advertising version of the NRM problem to achieve a sample complexity that scales gracefully in the dimensions of the problem. The third part of the thesis focuses on the problem of solving terabyte sized LPs on an hourly basis given a distributed computational infrastructure; solving these massive LPs is the computational primitive required to make our model predictive control approach practical. Here we design a linear optimization algorithm that fits a paradigm for distributed computation referred to as 'Map-Reduce'. An implementation of our solver in a shared memory environment where we can benchmark against solvers such as CPLEX shows that the algorithm outperforms those solvers on the types of LPs that an ad network would have to solve in practice.
by Dragos Florin Ciocan.
Ph. D.
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9

Uichanco, Joline Ann Villaranda. "Data-driven revenue management." Thesis, Massachusetts Institute of Technology, 2007. http://hdl.handle.net/1721.1/41728.

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Thesis (S.M.)--Massachusetts Institute of Technology, Computation for Design and Optimization Program, 2007.
Includes bibliographical references (p. 125-127).
In this thesis, we consider the classical newsvendor model and various important extensions. We do not assume that the demand distribution is known, rather the only information available is a set of independent samples drawn from the demand distribution. In particular, the variants of the model we consider are: the classical profit-maximization newsvendor model, the risk-averse newsvendor model and the price-setting newsvendor model. If the explicit demand distribution is known, then the exact solutions to these models can be found either analytically or numerically via simulation methods. However, in most real-life settings, the demand distribution is not available, and usually there is only historical demand data from past periods. Thus, data-driven approaches are appealing in solving these problems. In this thesis, we evaluate the theoretical and empirical performance of nonparametric and parametric approaches for solving the variants of the newsvendor model assuming partial information on the distribution. For the classical profit-maximization newsvendor model and the risk-averse newsvendor model we describe general non-parametric approaches that do not make any prior assumption on the true demand distribution. We extend and significantly improve previous theoretical bounds on the number of samples required to guarantee with high probability that the data-driven approach provides a near-optimal solution. By near-optimal we mean that the approximate solution performs arbitrarily close to the optimal solution that is computed with respect to the true demand distributions.
(cont.) For the price-setting newsvendor problem, we analyze a previously proposed simulation-based approach for a linear-additive demand model, and again derive bounds on the number of samples required to ensure that the simulation-based approach provides a near-optimal solution. We also perform computational experiments to analyze the empirical performance of these data-driven approaches.
by Joline Ann Villaranda Uichanco.
S.M.
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10

Veselová, Erika. "Modely sieťového revenue manažmentu." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165297.

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The progress in information and communication technologies, together with scientific pro-gress in economics, statistics and operational research, influenced the rapid development of process understanding, and estimation and prediction of customer demand, in real-time revenue management. The aim of this work was the detailed description of the essential principles to be included in the business strategy in order to maximize revenue. Network revenue management models seek to maximize revenue when customers buy products with multiple sources. This concept was applied to the example of the aviation industry and a computing program was developed which could be generalized to other industries. This used a "hub-and-spoke" network and programs MS Excel, LINGO and VBA. The paper also describes the basic steps of revenue management that are repeated todetail the fore-casts and dynamically perform re-optimization of the required decisions, to specify the complete process in detail.
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11

Skyba, Stanislav. "Využití renevue managementu k řízení ziskovosti letecké linky." Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2017. http://www.nusl.cz/ntk/nusl-318134.

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Revenue Management (RM) is a process that is trying to understand, estimate and influence the behaviour of customers to maximize revenues. Constant development in the field of information and communication technology leads to the development of more efficient systems which boost decision-making in the revenue management. RM systems are based on 2 modules, prognostic and optimization. In order for both modules to provide the most accurate estimates and to find effective decisions on booking limits and prices, they need a huge amount of information on demand and other factors. The diploma thesis deals with the theory of income management, description of techniques used in RM, RM systems used in air transport and RM applications on selected airline.
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12

Githiri, Duncan. "Airline revenue management performance measurement of South African Airways origin-destination revenue management." Thesis, Rhodes University, 2017. http://hdl.handle.net/10962/59188.

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Revenue Management (RM) in the airline industry is the practise of selling fixed capacity as a service over a finite time horizon. The market is characterised by the customers’ willingness to pay different prices for the service. This creates the opportunity to target different customer segments and use price differential to attain the optimal passenger fare mix to maximise revenue. The aim is to maximise revenue and an airline can expect revenue increase of between 3 to 7 percent with the successful implementation of a Revenue Management system. The question of whether the revenue increase can be attributed to the RMS is crucial in determining its level of success and validating the optimisation strategy applied (Rannou and Melli, 2003). South African Airways (SAA) migration from Leg-based optimisation to Origin-Destination (O&D) network based revenue management optimisation created the opportunity for this study to measure and evaluate the RMS performance. Revenue performance measuring tools using inventory systems data to measure RMS performance, ASK (Available Seat Kilometre), RASK (Revenue per Available Seat Kilometre), CASK (Cost per Available Seat Kilometre), RPK (Revenue Passenger Kilometre) and cabin factor yield. The limitations relating to the performance measuring tools utilising inventory system data, is the inability for continuous measurement and the isolation of the impact to revenue due to the RMS on its own. In seeking to gauge the performance of the O&D optimisation, the Revenue Opportunity Model (ROM) is applied. ROM is a post departure measuring tool utilised to continuously measure and isolate the contribution of the RMS on SAA’s O&D network. The revenue opportunity achieved versus the potential revenue was assessed. A revenue comparison of the airlines 2014 and 2015 financial year is performed. The results of the analysis showed the O&D optimisation yielded positive revenue capture on routes that applied the correct optimisation strategy. Recommendations on the optimisation strategy to be applied on routes having average or low revenues captured are presented. The aim is to provide the SAA revenue management department with tangible solutions that would result in increased revenue for the SAA network.
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13

Brown, Donald. "The efficacy of earmarking revenues do dedicated revenue streams provide stability for transportation funding? /." CONNECT TO ELECTRONIC THESIS, 2007. http://dspace.wrlc.org/handle/1961/4243.

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Ďurica, Peter. "Revenue management a jeho využitie v hotelových prevádzkach." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162376.

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The aim of the thesis is to introduce revenue management as complex managerial approach to hotel's revenue optimization with the case of Accor company. And, based on results of company's Prague's hotels analysis, suggest more effective revenue optimization solutions. To achieve this, the first chapter brings out theoretical knowledge of revenue management, its development, different approaches and tools of revenue optimization. Second chapter brings an insight to Accor company profile. The importance of revenue management for the company and practical cases of revenue optimization tools usage is content of third chapter. The purpose of the last chapter is to identify weaknesses of current revenue management tools application in five hotels of the company in Prague and to suggest steps leading to improved contribution of revenue management tools to revenue optimization. Most of them could bring higher revenue and profit contribution in a short term. Suggested steps are limited by knowledge and experience of the author. They are solely addressed to company's Prague's hotels. Deeper analysis could reveal other weaknesses. To eliminate them, coordinated action of Accor's headquarters is needed. Elimination of these imperfections would lead to improved performance of Accor's Prague's hotels as well.
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Symonds, Matthew L. "The impact of division II revenue and non-revenue sport participation on student engagement." Diss., Columbia, Mo. : University of Missouri-Columbia, 2006. http://hdl.handle.net/10355/4341.

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Thesis (Ed. D.) University of Missouri-Columbia, 2006.
The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file (viewed on August 8, 2007) Includes bibliographical references.
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Martens, Tobias von. "Kundenwertorientiertes Revenue-Management im Dienstleistungsbereich." Wiesbaden : Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-9503-2.

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Defregger, Florian. "Revenue management for manufacturing companies /." kostenfrei, 2009. http://deposit.d-nb.de/cgi-bin/dokserv?idn=997408154.

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18

Chen, Lijian. "Stochastic programming in revenue management." Columbus, Ohio : Ohio State University, 2006. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1150314352.

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19

林錦泉 and Kam-chuen Kenneth Lam. "Forecasting revenue from dutiable goods." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1993. http://hub.hku.hk/bib/B3197739X.

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Ho, Shu-wah, and 何樹華. "Non-fare revenue in transport." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2001. http://hub.hku.hk/bib/B31945491.

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21

Mascagni, Giulia. "Tax revenue mobilisation in Ethiopia." Thesis, University of Sussex, 2014. http://sro.sussex.ac.uk/id/eprint/51654/.

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This thesis analyses tax revenue mobilisation in Ethiopia. The main research question motivating the thesis regards the existence of a crowding out effect of foreign aid on domestic public revenue. Throughout the research we are also able to identify other constraints and opportunities for tax revenue mobilisation in Ethiopia, to shed light on broader budget dynamics and to provide firm-level evidence on effective tax rates in the Ethiopian manufacturing sector. The thesis therefore contributes to the current debate on tax revenue mobilisation in Africa by providing comprehensive evidence from Ethiopia, using longer time series than most other studies in this literature. Moreover it provides a new theoretical framework to analyse the aid-tax relation. In addition it contributes to the very small evidence base on taxation at the firm level in Africa by virtually doubling the literature and by proposing a theoretical framework for further research. The thesis starts with a qualitative analysis of the Ethiopian fiscal history between 1960 and 2009. This chapter is based on a descriptive analysis of Ethiopian fiscal data, on the study of secondary sources and on in-depth qualitative interviews. On the basis of this deep understanding of the Ethiopian context, the thesis proceeds by developing a theoretical framework to explain the possible substitution effect between aid and tax. An empirical estimation of the model stemming from the theory shows that aid is positively associated with tax revenues. Other determinants of the tax ratio to GDP are found to be: trade openness, the manufacturing sector, the agricultural sector and governance. The following chapter takes a broader look at budget dynamics by using the cointegrated VAR methodology. The results confirm the positive relation between aid and tax. In addition we find evidence for the existence of a domestic budget equilibrium and for a positive association between aid and capital expenditure in particular. Finally the thesis takes a microeconomic look at taxation by analyzing effective tax rates amongst Ethiopian firms. I find that while tax incentives are widely used in Ethiopia, they do not seem to be affected by lobbying or political connections of the firm.
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Thraves, Cortés-Monroy Charles Mark. "New applications in Revenue Management." Thesis, Massachusetts Institute of Technology, 2017. http://hdl.handle.net/1721.1/112085.

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Thesis: Ph. D., Massachusetts Institute of Technology, Sloan School of Management, Operations Research Center, 2017.
Cataloged from PDF version of thesis.
Includes bibliographical references.
Revenue Management (RM) is an area with important advances in theory and practice in the last thirty years. This thesis presents three different new applications in RM with a focus on: the firms' perspective, the government's perspective as a policy maker, and the consumers' perspective (in terms of welfare). In this thesis, we first present a two-part tariff pricing problem faced by a satellite data provider. We estimate unobserved data with parametric density functions in order to generate instances of the problem. We propose a mixed integer programming formulation for pricing. As the problem is hard to solve, we propose heuristics that make use of the MIP formulation together with intrinsic properties of the problem. Furthermore, we contrast this approach with a dynamic programming approach. Both methodologies outperform the current pricing strategy of the satellite provider, even assuming misspecifications in the assumptions made. Subsequently, we study how the government can encourage green technology adoption through a rebate to consumers. We model this setting as a Stackleberg game where firms interact in a price-setting competing newsvendor problem where the government gives a rebate to consumers in the first stage. We show the trade-off between social welfare when the government decides an adoption target instead of a utilitarian objective. Then, we study the impact of competition and demand uncertainty on the three agents involved: firms, government, and consumers. This thesis recognizes the need to measure consumers' welfare for multiple items under demand uncertainty. As a result, this thesis builds on existing theory in order to incorporate demand uncertainty in Consumer Surplus. In many settings, produced quantities might not meet the realized demand at a given market price. This comes as an obstacle in the computation of consumer surplus. To address this, we define the concept of an allocation rule. In addition, we study the impact of uncertainty on consumers for different demand noise (additive and multiplicative) and for various allocation rules.
by Charles Mark Thraves Cortés-Monroy.
Ph. D.
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Konig, Matthias. "Risk considerations in revenue management." Thesis, Lancaster University, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.547943.

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Martens, Tobias von. "Kundenwertorientiertes Revenue-Management im Dienstleistungsbereich." Wiesbaden Gabler, 2008. http://d-nb.info/992494346/04.

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Ho, Shu-wah. "Non-fare revenue in transport." Hong Kong : University of Hong Kong, 2001. http://sunzi.lib.hku.hk/hkuto/record.jsp?B23569712.

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Lam, Kam-chuen Kenneth. "Forecasting revenue from dutiable goods." [Hong Kong : University of Hong Kong], 1993. http://sunzi.lib.hku.hk/hkuto/record.jsp?B13787524.

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Shields, Devan J. "Revenue Recovery Through Meter Replacement." DigitalCommons@USU, 2011. https://digitalcommons.usu.edu/etd/1111.

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Previous studies have identified water meter inaccuracy at low flow rates as a significant source of non-revenue flow for water systems; however a lack of available data makes it difficult to include low flow accuracy degradation in meter replacement plans. This thesis examines results from an extensive accuracy test program carried out at the Utah Water Research Laboratory on small water meters over a wide range of flow rates and at various levels of throughput. The study compares expected apparent losses of different types of water meters based on a flow profile and expected daily use for the State of California. By including an average composite charging rate, use of the method developed in this study can determine the meter replacement payback period for different meter types. The analysis contained in this document is intended as a guide to assist utility managers when developing meter replacement plans.
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Pembleton, Christopher James. "Creating Revenue Diversification Among Nonprofits." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5245.

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Creating revenue diversification forces nonprofit leaders to create innovative programs and services, build resilience against adverse conditions, and establish a sustainable future. The problem is that some nonprofit managers lack strategies for developing a diversified financial portfolio to achieve sustainability. The purpose of this single-case study was to explore the revenue diversification strategies used by 3 leaders of a nonprofit organization in the eastern region of the United States through the conceptual lens of Markowitz's modern portfolio theory and Thaler's behavioral finance theory. Data were collected using purposeful sampling, semistructured interviews, and analysis of organizational documents, social media platforms, and online databases. Four categories were used to organize the data: process strengths, process opportunities, results strengths, and results opportunities. The key themes that emerged from process strengths and results strengths were utilizing volunteers, collaborating with local partners, developing diverse revenue streams, strong fiscal management, program innovation, and evaluating the market. The key themes that emerged from process opportunities and results opportunities were the lack of written processes and procedures, the lack of process improvement strategies and performance measurement outcomes, the lack of knowledge about donor attrition and retention, and high turnover in the executive director position. Organizational leaders who focus on diversifying revenue streams can serve the mission instead of chasing funding streams that have become more competitive. The social change implication of these findings is that nonprofit leaders could create sustainability through diverse revenue streams, ensuring long-term employment, and sustaining positive social impacts.
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Michel, Alyona. "Airline alliance revenue management : improving joint revenues through partner sharing of flight leg opportunity costs." Thesis, Massachusetts Institute of Technology, 2012. http://hdl.handle.net/1721.1/78147.

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Thesis (S.M. in Transportation)--Massachusetts Institute of Technology, Dept. of Civil and Environmental Engineering, 2012.
Cataloged from PDF version of thesis.
Includes bibliographical references (p. 125-128).
Airlines participating in alliances offer code share itineraries (with flight segments operated by different partners) to expand the range of origin-destination combinations offered to passengers, thus increasing market share at little cost. The presence of code share flights presents a problem for airline revenue management (RM) systems, which aim to maximize revenues in an airline's network by determining which booking requests are accepted. Because partners do not jointly optimize revenues on code share flights, alliance revenue gains from implementing advanced RM methods may be lower than an individual airline's gains. This thesis examines seat availability control methods that alliance partners can adopt to improve the total revenues of the alliance without formally merging. Partners share information about the opportunity costs to their network, called "bid prices", of selling a seat on their own flight leg, a mechanism termed bid price sharing (BPS). Results show that BPS methods often improve revenues and work best for networks with certain characteristics and partners with similar RM systems that exchange recently calculated bid prices as often as possible. Gains are typically only achieved if both alliance partners participate in the code share availability decision (called dual control) rather than one partner only, but implementation of dual control is more difficult for airlines in practice. In the best case scenario, gains of up to .40% where achieved, which can translate into $120 million per year for the largest airlines. In our simulations, BPS with dual control and frequent bid price calculation and exchange was the only method that produced consistently positive revenue gains in all the scenarios tested. Therefore, alliance airlines must consider the trade off between revenue gains and implementation difficulties of more frequent bid price exchange or dual control.
by Alyona Michel.
S.M.in Transportation
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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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31

Shan, Liang. "Revenue Risk Management for P3 Highway Projects: Implementation of Revenue Guarantees in the U.S. Market." Diss., Virginia Tech, 2010. http://hdl.handle.net/10919/38600.

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The Public-Private Partnership (P3 or PPP) model has been proposed as an alternative delivery system to address funding shortage problems associated with large-scale projects. Appropriately allocating and managing risks among project participants is critically important for a P3 projectâ s success. This thesis focuses on one of the tools to manage revenue risk, the revenue guarantee, where a guarantor compensates a concessionaire with a predetermined amount of revenue in the event of a revenue shortfall. It is a form of real optionâ specifically a put option if a premium is paid for the downside protection or a collar option if potential upside revenue is traded for the protection. Previous research has explored the purpose and valuation of revenue guarantee options. This study focuses on the feasibility of utilizing a guarantee in US P3 highway projects through preparatory study and field investigation. In the preparatory phase, the work examines existing revenue risk management methods and how revenue guarantee options supplement them while also proposing an implementation framework. Additionally, it discusses a new option type,a collar option, including its concept, benefits, applicability, and valuation. In the field investigation phase, the preparatory work is synthesized into interview protocols that are used to seek market perspectives on revenue risks and revenue guarantee feasibility. Twenty people representing government officials, concessionaires, financial advisors and lending institutions were interviewed. The interview results indicated that a revenue guarantee shows promise as a viable tool, and the government should be willing to provide one. The decision to utilize a revenue guarantee depends on funding method selection, a public agencyâ s institutional capacity, and the effectiveness of alternative risk mitigation approaches. Suggestions for implementation, such as applicable projects and a guarantee triggering criterion, are also provided.
Ph. D.
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32

Schmidt, Henning. "Simultaneous control of demand and supply in revenue management with flexible capacity." Clausthal-Zellerfeld Papierflieger, 2009. http://d-nb.info/993813461/04.

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33

Popescu, Andreea. "Air cargo revenue and capacity management." Diss., Available online, Georgia Institute of Technology, 2006, 2006. http://etd.gatech.edu/theses/available/etd-11202006-095545/.

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Thesis (Ph. D.)--Industrial & Systems Engineering, Georgia Institute of Technology, 2007.
Dr. Dirk Gunther, Committee Member ; Dr. Hayriye Ayhan, Committee Member ; Dr. Ellis L. Johnson, Committee Chair ; Dr. Pinar Keskinocak, Committee Co-Chair ; Dr. Julie Swann, Committee Member
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34

Mohaupt, Michael. "Forschungsansatz zur Unsicherheitsproblematik im Revenue Management." Universitätsbibliothek Chemnitz, 2011. http://nbn-resolving.de/urn:nbn:de:bsz:ch1-qucosa-70707.

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Die effiziente Nutzung beschränkter Kapazitäten (z.B. Flugzeugplätze, Hotelzimmer) erweist sich für Anbieter als kritischer Erfolgsfaktor. Zur Steuerung der Buchungsanfragen wird daher Revenue Management angewandt. Um langfristig profitable Kundenbeziehungen aufzubauen, sollten auch kundenwertbezogene Informationen (den langfristigen Wert des Kunden für den Anbieter repräsentierend) einbezogen werden. In der Folge sieht sich der Anbieter vielen Unsicherheiten gegenüber. Da die Berücksichtigung von Unsicherheiten die Effizienz der Steuerungsentscheidungen und damit die Erlöshöhe beeinflusst, widmet sich die Dissertation zunächst der Analyse und Systematisierung der unsicherheitsbasierten Problemfelder und nachfolgend der Erweiterung traditioneller Steuerungsmethoden, die in Simulationsstudien evaluiert werden. Die Intention des Beitrags ist es, das Forschungsvorhaben in seiner Zielstellung und Methodologie nachvollziehbar darzulegen.
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35

Pak, Kevin. "Revenue Management: New Features and Models." [Rotterdam]: Erasmus Research Institute of Management (ERIM), Erasmus University Rotterdam ; Rotterdam : Erasmus University Rotterdam [Host], 2005. http://hdl.handle.net/1765/6771.

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36

Cooper, William L. "Revenue management, auctions, and perishable inventories." Diss., Georgia Institute of Technology, 1999. http://hdl.handle.net/1853/25805.

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37

Wang, Jingbo. "Estimation and optimization in revenue management." Thesis, University of Oxford, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.522810.

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38

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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39

Armar, Nii A. "Cargo revenue management for space logistics." Thesis, Massachusetts Institute of Technology, 2009. http://hdl.handle.net/1721.1/62971.

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Thesis (S.M.)--Massachusetts Institute of Technology, Dept. of Aeronautics and Astronautics, 2009.
Cataloged from PDF version of thesis.
Includes bibliographical references (p. 79-82).
This thesis covers the development of a framework for the application of revenue management, specifically capacity control, to space logistics for use in the optimization of mission cargo allocations, which in turn affect duration, infrastructure availability, and forward logistics. Two capacity control algorithms were developed; the first is based on partitioning of Monte Carlo samples while the second is based on bid-pricing with high-frequency price adjustments. The algorithms were implemented in Java as a plugin module to SpaceNet 2.0, an existing integrated modeling and simulation tool for space logistics. The module was tested on a lunar exploration concept which emphasizes global exploration of the Moon using mobile infrastructure. Results suggest that revenue management produces better capacity allocations in shorter duration missions, while producing nominal capacity allocations (i.e. those in the deterministic case) in the long run.
by Nii A. Armar.
S.M.
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40

Mak, Chung Yu. "Revenue impacts of airline yield management." Thesis, Massachusetts Institute of Technology, 1992. http://hdl.handle.net/1721.1/26838.

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41

Fry, Daniel G. "Demand driven dispatch and revenue management." Thesis, Massachusetts Institute of Technology, 2015. http://hdl.handle.net/1721.1/99548.

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Thesis: S.M. in Transportation, Massachusetts Institute of Technology, Department of Civil and Environmental Engineering, 2015.
This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.
Cataloged from student-submitted PDF version of thesis.
Includes bibliographical references (pages 149-152).
The focus of this thesis is on the integration of and interplay between demand driven dispatch and revenue management in a competitive airline network environment. Demand driven dispatch is the reassignment of aircraft to flights close to departure to improve operating profitability. Previous studies on demand driven dispatch have not incorporated competition and have typically ignored or significantly simplified revenue management. All simulations in this thesis use the PODS simulator, where stochastic demand by market chooses between competing airlines with alternative paths and fare products whose availability is determined by industry-typical revenue management systems. Demand driven dispatch (D³) is tested with a variety of methods and objectives, including a bookings-based method that assigns the largest aircraft to the flights with the highest forecasted demands. More sophisticated methods include revenue- and profit-maximizing fleet optimizations that directly use the output of leg-based and network-based RM systems and a minimum-cost flow specification. D³ is then tested with a variety of aircraft swap timings, RM systems, and competitive scenarios. Sensitivity testing is performed at a variety of demand levels, demand variability levels, and with an optimized static fleet assignment. Findings include important competitive feedbacks from D³, relationships between D³ and both revenue management and pricing, and important nuances to D³'s relationship with the level and variability of demand. Depending on how it is implemented, D³ may harm competitor airlines more than it aids the implementer. Early swaps in D³ lead to heavy dilution. Late swaps lead to smaller increases in loads but substantial increases in revenue. The relationship between revenue-maximization and cost-minimization in profit-maximizing D³ is highly influenced by the timing of swaps, revenue estimation, and demand levels. Finally, early swaps are susceptible to high variability of demand while late swaps are more robust. Findings indicate that the benefits of D³ can be estimated at operating profit gains of 0.04% to 2.03%, revenue gains of 0.02% to 0.88%, and changes in operating costs of -0.08% to 0.13%.
by Daniel G. Fry.
S.M. in Transportation
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42

Andersson, Karl, and Henrik Wittgren. "Restaurangbesökarens inställning till Restaurant Revenue Management." Thesis, Örebro universitet, Restaurang- och hotellhögskolan, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-51732.

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43

Mojžíšová, Michaela. "Revenue assurance: metodologie pro zajištění příjmů." Doctoral thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-776.

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Práce se zabývá návrhem uceleného teoreticko-metodologického rámce nové podnikové funkce revenue assurance pro telekomunikační společnosti, které usilují o systematický a koncepční přístup k zajištění a maximalizaci příjmů. Popsány jsou role revenue assurance funkce v podniku, cíle, vývojová stádia. Dále jsou popsány hrozby a konkrétní podoby úniků a nadhodnocení příjmů. Podrobně je rozebrána metodika pro plnění úkolů revenue assurance a techniky pro eliminaci úniků a nadhodnocení příjmů. Práce obsahuje také výsledky empirického průzkumu funkce revenue assurance mezi telekomunikačními společnostmi v roce 2003 a 2004.
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Filipová, Michaela. "Revenue assurance: metodologie pro zajištění příjmů." Doctoral thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-77288.

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Práce se zabývá návrhem uceleného teoreticko-metodologického rámce nové podnikové funkce revenue assurance pro telekomunikační společnosti, které usilují o systematický a koncepční přístup k zajištění a maximalizaci příjmů. Popsány jsou role revenue assurance funkce v podniku, cíle, vývojová stádia. Dále jsou popsány hrozby a konkrétní podoby úniků a nadhodnocení příjmů. Podrobně je rozebrána metodika pro plnění úkolů revenue assurance a techniky pro eliminaci úniků a nadhodnocení příjmů. Práce obsahuje také výsledky empirického průzkumu funkce revenue assurance mezi telekomunikačními společnostmi v roce 2003 a 2004.
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45

Holubec, Jakub. "Využití revenue managementu v ubytovacích zařízeních." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-136279.

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This diploma thesis discusses Revenue management as an operational approach to revenue maximization in the hotel industry. The main objective of this thesis is to assess Revenue management approaches of two Prague hotels based on the comparison with academic theory in the hotel industry. The opening part is focused on prerequisites and tools used in Revenue management. Further, new approaches are introduced as well as current trends that have emerged in the recent time. The closing chapter analyses Revenue management of the selected hotels, including technologies, segmentation, pricing and rate management, demand forecasting, distribution, ancillary revenue streams and more. Finally, each Revenue management approach is subjectively confronted and assessed.
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46

Farias, Vivek Francis. "Revenue management beyond "estimate, the optimize" /." May be available electronically:, 2007. http://proquest.umi.com/login?COPT=REJTPTU1MTUmSU5UPTAmVkVSPTI=&clientId=12498.

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47

Judd, Joshua Scott. "Auditor Industry Specialization and Revenue Manipulation." Diss., The University of Arizona, 2015. http://hdl.handle.net/10150/577330.

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While the effect of auditor industry specialization is well documented in prior literature, it is unclear under what conditions or for which type of firms an auditor's industry expertise matters. I hypothesize that industry specialist auditors will provide higher quality audits in settings where the likelihood of revenue manipulation is greater. I use a firm's manipulation of revenues to measure audit quality because the revenue account is significant, requires in-depth industry specific knowledge, and is subject to frequent manipulation. The results suggest that the impact of industry specialists is concentrated among firms with complex revenue recognition standards, high growth, and low institutional monitoring. Overall, my findings highlight the importance for regulators, auditors, clients, and investors to consider the circumstances in which industry expertise improves the quality of an audit.
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48

Barocio, Cots Ruben 1970. "Revenue management under demand driven dispatch." Thesis, Massachusetts Institute of Technology, 1999. http://hdl.handle.net/1721.1/9481.

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Thesis (S.M.)--Massachusetts Institute of Technology, Dept. of Aeronautics and Astronautics; and (S.M.)--Massachusetts Institute of Technology, Dept. of Civil and Environmental Engineering, 1999.
Includes bibliographical references (leaves 129-131).
Demand Driven Dispatch is an operational mode by which airlines can dynamically reassign aircraft types of the same family but of differing capacities to better match capacity with demand in a profit maximizing way. Current algorithms for dynamic reassignment of aircraft types suggest that the nect assignment problem be solved repeatedly during the booking horizon of the pool of flights being considered in the type assignment model. This approach has been shown to produce a 1% to 5% improvement in operating profits when compared to the static fleet assignment currently practiced by airlines. In our work we formalize and explore the necessary interaction between a revenue management model and the fleet assignment decisions that the airline must make under the Demand Driven Dispatch operational mode. Based on our findings. we produce a set of alternate algorithms for dynamic fleet type reassignment which significantly reduces the number of fleet assignment problems that must be solved during the booking horizon of the pool of flights being considered. Using demand data from a major U.S. airline, we simulate both the traditional algorithms used for dynamic fleet reassignment and the alternate algorithms developed in this thesis. Our results show that it is indeed possible to delay the first fleet assignment decision that the airline must make, thus reducing the number of fleet assignment problems that must be solved. Further, we show that our approach can even outperforms the traditional Demand Driven Dispatch algorithms both in terms of revenues and in terms of passenger loads, by integrating the delayed fleet assignment decision with the revenue management process.
by Ruben Barocio Cots.
S.M.
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49

Forsman, Tomas, and Isak Lindstrand. "Restaurant Revenue Management : En studie om hur Revenue Management kan implementeras på restauranger för att öka lönsamhet." Thesis, Örebro universitet, Restaurang- och hotellhögskolan, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-61243.

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50

McCutcheon, Bruce E. "Effectiveness of a marketing model designed to increase attendance and revenue capabilities for non-revenue athletic programs." The Ohio State University, 1988. http://rave.ohiolink.edu/etdc/view?acc_num=osu1249059846.

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