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Letteratura scientifica selezionata sul tema "Operating income"

Autore: Grafiati

Pubblicato: 4 giugno 2021

Ultima modifica: 31 maggio 2022

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Articoli di riviste sul tema "Operating income"

Kaplan, Steven E., David G. Kenchington e Brian S. Wenzel. "The Valuation of Discontinued Operations and Its Effect on Classification Shifting". Accounting Review 95, n. 4 (6 novembre 2019): 291–311. http://dx.doi.org/10.2308/tar-2016-0235.

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ABSTRACT Research documents that firms shift operating expenses into income-decreasing, but not income-increasing, discontinued operations. We argue that valuation considerations explain this asymmetric result, as acquirers are likely to value the earnings of income-increasing discontinued operations more highly than the earnings of income-decreasing discontinued operations. Using a large sample of hand-collected data, we show that pre-tax earnings and operating expenses are significantly more value-relevant for income-increasing discontinued operations, supporting our economic explanation for why firms do not shift operating expenses into income-increasing discontinued operations. Additional analysis shows that in situations where managers are constrained from shifting operating expenses due to valuation concerns, they shift tax expense (an expense that is less value-relevant) from continuing operations into income-increasing discontinued operations. Overall, we conclude that valuation considerations constrain firms from shifting operating expenses into income-increasing discontinued operations, but do not constrain firms shifting tax expenses.

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Wong, Jilnaught, e Norman Wong. "Voluntary disclosure of operating income". Accounting & Finance 50, n. 1 (marzo 2010): 221–39. http://dx.doi.org/10.1111/j.1467-629x.2009.00319.x.

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Bao, Ben-Hsien, e Da-Hsien Bao. "VALUE RELEVANCE OF OPERATING INCOME VERSUS NON-OPERATING INCOME IN THE TAIWAN STOCK EXCHANGE". Advances in International Accounting 17 (gennaio 2004): 103–17. http://dx.doi.org/10.1016/s0897-3660(04)17006-2.

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Choi, Moon－Su, e Jae－Won Jeong. "The Value Relevance of Operating Income and Adjusted Operating Income after Adoption of IFRS". Korean Association Of Computers And Accounting 16, n. 2 (31 dicembre 2018): 249–76. http://dx.doi.org/10.32956/kaoca.2018.16.2.249.

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Fałat, Kamila. "The Differences Between a Standard Costing and Normal Costing Method of Manufacturing Operating Income Calculation Caused by the Implementation of a New Integrated Information System". Folia Oeconomica Stetinensia 20, n. 2 (1 dicembre 2020): 95–113. http://dx.doi.org/10.2478/foli-2020-0038.

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Abstract Research background: When a company changes a few separated information systems into one integrated information system there can appear the obligation of costing method change. It happens especially when the company is a part of an international manufacturing corporation. Purpose: The main goal of the paper is to compare two methods of manufacturing operating income calculation and data presentation when a company changes a costing method from normal costing to standard costing. Research methodology: In the paper for this research comparative analysis was used between two methods of manufacturing operating income calculation. In the first method manufacturing operating income is the difference between revenues from manufacturing operations and the costs of goods manufactured. In the second one manufacturing operating income is calculated as a sum of production variances, purchase price variances, currency variances and inventory adjustments. Pearson’s correlation coefficients for pairs of variables were calculated in both of the costing methods. A comparative analysis was done on the basis of a case study executed in a big international wholesaler. The company is a member of an international manufacturing corporation. Results: The same manufacturing operating incomes were obtained in both methods. The absolute values of Pearson’s correlation coefficients were similar in normal and standard costing, but they differ in directions. Novelty: In standard costing manufacturing operating income is calculated as a sum of various types of variances. They are calculated as deviations from standard costs. It enables the easier identification of impacting a company’s results factors.

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Elliott, B. D., Michael R. Langemeier e Allen M. Featherstone. "Cash operating income and liquidity management for feeder cattle operations". Kansas Agricultural Experiment Station Research Reports, n. 1 (1 gennaio 1995): 52–54. http://dx.doi.org/10.4148/2378-5977.2029.

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Grzelak, Aleksander. "The income-assets relationship for farms operating under selected models in Poland". Agricultural Economics (Zemědělská ekonomika) 68, No. 2 (18 febbraio 2022): 59–67. http://dx.doi.org/10.17221/361/2021-agricecon.

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The aim of this paper is to outline the relationship between income and assets when taking into account selected models of farms' functioning. The following farm models are examined: traditional, industrial, sustainable, and organic. Panel models were used that were based on the results of individual unpublished data for farms in Poland that undertook agricultural accounting according to the Farm Accounting Data Network (FADN) principles from 2004 to 2019. It was found that industrial farms had the clearest income-assets relationship, while traditional farms had the least clear relationship. The value of land, as a component of assets, was found to weaken the income-assets relationship. In consequence, the value of assets increased faster than income. Thus, the farmers are becoming wealthier in terms of the value of their assets, but this is not reflected in their income.

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Fredy, Hotman, e Amelia Aji Kusumadewi. "Arus Kas Operasi, Laba Operasi, Return On Equity Dan Harga Saham Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia". Liquidity 4, n. 1 (28 giugno 2018): 26–30. http://dx.doi.org/10.32546/lq.v4i1.78.

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This research to determine the influence of Operation Cash Flow, Operating Income and Return on Equity (ROE) on Equity Shares for the food and beverage companies in Indonesian Stock Exchange. The data used in this study is secondary data by purposive sampling method. The number of samples used by 13 companies using multiple regression analysis. This results indicate that all independent variables simultaneously is Operating Cash Flow, Operating Income and Return On Equity significant influence on stock prices. The test results showed only partial Return On Equity significantly the stock price. As for Operating Cash Flow and Operating Income are not significantly influence the stock price.

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Simeonova, Emilia, Randall Akee e Maggie R. Jones. "Gaming Opportunities: American Indian Casinos, Cash Transfers, and Income Mobility on the Reservation". AEA Papers and Proceedings 111 (1 maggio 2021): 221–26. http://dx.doi.org/10.1257/pandp.20211014.

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We examine the impact of the Indian Gaming Regulatory Act on the income rank of American Indian (AI) reservation residents. We assemble a panel dataset at the individual level for tax filers residing on AI reservations in 1989. We examine the effect of casino operations and cash distribution payments (from casino revenues) on the income-rank evolution over time. Casino operations provide an unambiguous increase in family income rank for those residing on reservations with an operating casino relative to those on reservations without a casino. The presence of an operating casino increases relative income rank by half a percentage point.

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Agnes Cheng, C. S., Joseph K. Cheung e V. Gopalakrishnan. "On the Usefulness of Operating Income, Net Income and Comprehensive Income in Explaining Security Returns". Accounting and Business Research 23, n. 91 (giugno 1993): 195–203. http://dx.doi.org/10.1080/00014788.1993.9729879.

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Tesi sul tema "Operating income"

Killen, Karen L. "Ratio of Income Tax Expense to Operating Income as an Indicator of Fraud". Thesis, Northcentral University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10105357.

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Financial statement fraud is so prevalent that the American Institute of Certified Public Accountants (AICPA) and the Securities and Exchange Commission (SEC) both issued guidelines dealing with revenue recognition specifically because the majority of financial statement fraud involves overstating revenue. The specific problem addressed by this study was that although there are analytical procedures used throughout the audit process, only 10% - 12% of detected frauds are found using this method. Research has shown that companies with large differences between reported net income and taxable income showed among other things, fraudulently overstated earnings compared to companies with average differences. The study examined how income tax expense related to operating income, which included all revenue less expenses but before income taxes payable; and, whether the ratio of income tax expense to operating income differs for public companies with and without detected financial statement fraud. The full census sample included examination of fraud firms and non-fraud firms for all cases occurring between the years 1993 and 2005. The data was analyzed using descriptive statistics including measurements of central tendency and variability and inferential statistics including z-scores and Pearson’s correlation coefficient. The results indicated that there is a relationship between non-fraud income tax expense and income before income taxes r = .996, N = 332, (p < .01), two tails, and for fraud firms, there is a correlation between income tax expense and income before income taxes r = .963, N = 386, (p < .01), two tails. This research also indicates that a correlation exists for non-fraud firms between income tax expense and operating income, r = .702, N = 196, (p < .01), two tails and for fraud firms r = .842, N = 386, (p < .01), two tails. Finally, the results also indicate there may be a significant correlation between the ratio of income tax to operating income for fraud firms compared to the ratio of income tax expense to operating income for nonfraud firms where r = .169, N = 196, (p < .05), two tails. Converting the fraud ratio to a z-score demonstrates that any ratio greater than .46 gives a greater than 50% chance of indicating fraud (Field, 2009).

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Zhai, Yong Hong. "Asset revaluation and future firm operating performance: evidence from New Zealand". Master's thesis, Lincoln University. Commerce Division, 2007. http://theses.lincoln.ac.nz/public/adt-NZLIU20071015.143314/.

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The regulatory framework of many countries allows the upward revaluation of assets. Previous studies on the association of asset revaluation and future performance in Australia (Barth and Clinch, 1998), U.K. (Aboody, Barth and Kasznik, 1999) and Hong Kong (Jaggi and Tsui, 2001) have shown that upward asset revaluations are positively associated with the firms operating performance, suggesting that asset revaluations are value relevant. This study extends the previous research by focusing on the New Zealand environment with recent data to examine the association of upward asset revaluation and future operating performance. There is no obvious evidence indicating that upward revaluations are associated with operating performance in New Zealand. Our market assessments show that current year asset revaluations are related to share prices and returns, but are not statistically significant.

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Burton, Donald. "Educational & Family Status Constraints on Female Income Operating Through the Labor Market". TopSCHOLAR®, 1989. https://digitalcommons.wku.edu/theses/2184.

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The earnings gap between men and women has long been a problem of interest to sociologists. Using data provided by the General Social Survey, this thesis addresses this problem by utilizing a causal model that conceptualizes the labor market sector as intervening in the relationships between education and income, and between the absence or presence of children and income among women. The impact of age on these relationships is also considered. Women who have children and a lower educational level do not, it was found, make as much money and work more in the secondary sector than childless, better-educated women. The labor market sector was fund to be an important variable in terms of its impact on the relationships between educational level, the presence of children, and income. However, the labor market sector did not entirely mediate the relationship between the presence of children and income or educational level and income. Direct associations were found between the presence of children and income and educational level and income, but these relationships varied by sector and age. The presence of children did not effect the income of older women in the secondary sector, but did in the primary sector. Educational level did not effect income for either younger or older women in the secondary sector, but did in the primary. The relationship between educational level and income remained strong in the primary sector regardless of age group. An additional difference was found due to age. Younger women were found to have fewer children than older women. Previous research that has been conducted on women and the labor force was reviewed and critiqued and may be useful in more clearly explaining issues related to women's success in the job market.

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Oliveira, Reginaldo Aparecido de. "Sustentabilidade e eficiência operacional de companhias abertas listadas na BM&FBovespa: um estudo a partir da análise envoltória de dados". Universidade do Vale do Rio dos Sinos, 2016. http://www.repositorio.jesuita.org.br/handle/UNISINOS/5201.

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A pesquisa teve como objetivo analisar a eficiência operacional de companhias pertencentes e não pertencentes à carteira teórica do Índice de Sustentabilidade Empresarial (ISE) da BM&FBOVESPA através da análise envoltória de dados. A amostra foi formada por 159 companhias, sendo 57 pertencentes e 102 não pertencentes à carteira ISE. O período de análise compreende os anos de 2005 a 2014, correspondendo o ano de 2005 à criação do ISE. A análise dos dados foi efetuada mediante a utilização da análise envoltória de dados (DEA - data envelopment analysis) pelo método BCC, definido por Banker, Charnes e Cooper (1984), também conhecido como retorno variável de escala (VRS - variable returns to scale) com orientação ao produto, ou seja, a maximização dos outputs. As variáveis utilizadas na análise como inputs foram o ativo circulante, ativo imobilizado e o custo dos produtos vendidos e como output o lucro operacional. Toda a análise foi desenvolvida observando os segmentos de cada grupo de empresa da amostra de forma isolada, visando evitar distorção nos dados. Os resultados obtidos revelam que as companhias da carteira ISE apresentam eficiência operacional inferior às demais companhias, à medida que não alcançaram eficiência operacional de 100% (DEA – BCC – VRS) ao longo dos anos, o que leva a se concluir que o fato dessas companhias serem consideradas como de conduta sustentável, isso necessariamente não se reflete em sua eficiência operacional.
The research aimed to analyze the operational efficiency of companies belonging and not belonging to the theoretical portfolio of the Corporate Sustainability Index (ISE) of BM&FBOVESPA through data envelopment analysis. The sample was comprised of 159 companies, of which 57 owned and 102 non-ISE. The analysis period covers the years 2005 to 2014, corresponding to 2005 to the ISE creation. Data analysis was performed by using the data envelopment analysis (DEA) by the BCC method defined by Banker, Charnes and Cooper (1984), also known as variable returns to scale (VRS) with the product orientation, that is, the maximization of output. The variables used in the analysis were as inputs current assets, fixed assets and the cost of sales and operating profit as output. All analysis was developed observing the segments of each company in the sample group in isolation, in order to avoid distortion in the data. The results show that the ISE portfolio companies have lower operating efficiency to other companies, as they have not achieved operating efficiency of 100% (DEA - BCC - VRS) over the years, which leads to the conclusion that the fact that these companies are considered sustainable conduct, not necessarily reflected in operational efficiency.

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Lardner, Simon, e Pierre Willner. "Earnings Management for Swedish Listed Firms : An Empirical Study on Real Earnings Management Prior to Stock Repurchases". Thesis, Högskolan i Gävle, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-25470.

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In this study, we follow Cooper et al. (2017) and intend to further investigate income-decreasing real earnings management through altering production and discretionary expenditure and focus on such actions taken by management prior to stock repurchase. We take on a European perspective of IFRS on real earnings management and empirically test to what extent Swedish listed firms use real earnings management prior to stock repurchases to lower share prices. We follow Roydchowdhury (2006) and Cooper et al. (2017) and establish the firms normal level of real earnings management to compare with the period when firms anticipate stock repurchases. We present our data and results through descriptive statistics and use variables identified by Zang (2011) to perform correlation and regression tests accordingly with Cooper et al. (2017). Our results suggest that managers of Swedish firms on average engage in income-increasing real earnings management and decrease such management actions prior to stock repurchases. These findings emphasize the influence of real operating decisions by firms’ that must be considered by the market around major corporate events similar to repurchasing stock.

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Юфрос, Л. О. "Операційні доходи і витрати: вітчизняна та міжнародна практика обліку та контролю (на прикладі КП «Теплопостачання міста Одеси»)". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12410.

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У роботі розглядаються теоретичні та практичні аспекти обліку, контролю та аналізу операційних доходів і витрат. Проаналізовано діючу практику обліку та внутрішнього контролю операційних доходів і витрат на прикладі КП «Теплопостачання міста Одеси». Запропоновано заходи щодо удосконалення організації обліку та контролю операційних доходів та витрат, надано рекомендації щодо усунення негативних тенденцій, які виявлені у ході аналітичного дослідження.
Thesis consists of three chapters. The object of research is the process of providing information about financial and economic transactions on operating income and expenses. Thesis deals with theoretical aspects and practical aspects of accounting, control and analysis of operating income and expenses. Author analysis the current practice of accounting and internal control of operating income and expenses on the example of Teplopostachannya of Odesa city ME.

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Zhai, Y. H. "Asset revaluation and future firm operating performance : evidence from New Zealand : a thesis submitted in partial fulfilment of the requirements for the degree of Master of Commerce and Management at Lincoln University /". Diss., Lincoln University, 2007. http://hdl.handle.net/10182/219.

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Abstract (sommario):

The regulatory framework of many countries allows the upward revaluation of assets. Previous studies on the association of asset revaluation and future performance in Australia (Barth and Clinch, 1998), U.K. (Aboody, Barth and Kasznik, 1999) and Hong Kong (Jaggi and Tsui, 2001) have shown that upward asset revaluations are positively associated with the firm’s operating performance, suggesting that asset revaluations are value relevant. This study extends the previous research by focusing on the New Zealand environment with recent data to examine the association of upward asset revaluation and future operating performance. There is no obvious evidence indicating that upward revaluations are associated with operating performance in New Zealand. Our market assessments show that current year asset revaluations are related to share prices and returns, but are not statistically significant.

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Ковальова, Д. С. "Облік, контроль та аналіз фінансових результатів: теоретичні засади та практичні аспекти (на прикладі ТОВ «Строй-Еліт»)". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12398.

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У роботі розглядаються теоретичні та практичні аспекти обліку, контролю та аналізу фінансового результату операційної діяльності підприємства. Проаналізовано діючу практику обліку та внутрішнього контролю фінансових результатів операційної діяльності на прикладі ТОВ «Строй-Еліт». Запропоновано заходи щодо удосконалення організації обліку та контролю фінансових результатів, операційних доходів та витрат, надано рекомендації щодо усунення негативних тенденцій, які виявлені у ході аналітичного дослідження.
The paper considers theoretical and practical aspects of accounting, control and analysis of the financial result of operating activities of the enterprise. Author analysis the current practice of accounting and internal control of financial results of operating activities on the example of Stroy-Elit LLC. Measures to improve the organization of accounting and control of financial results, operating income and expenses are proposed, recommendations are given to eliminate the negative trends identified during the analytical study.

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Черногоров, Г. І. "Фактори та резерви зростання доходів підприємства (на прикладі ТОВ «БОСФОРЛІС»)". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12469.

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У роботі розглядаються теоретичні аспекти формування доходу підприємства, розглянуто його види, класифікація доходу підприємства. Проаналізовано формування та розподілу доходу підприємства ТОВ «БОСФОРЛІС». Запропоновано заходи щодо підвищення доходу підприємства.
The paper considers the theoretical aspects of the formation of enterprise income, its types, classification of enterprise income. The formation and distribution of enterprise income are analyzed BOSFORLIS LLC. Measures to increase the income of the enterprise are proposed.

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Ongaľová, Dominika. "Manipulace s vykazováním zisku". Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193073.

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The thesis deals with the manipulation of earnings reporting aka earnings management. The initial focus of the thesis is on the earnings management motivations and two ways how to achieve that. Firstly, earnings can be influenced by the management decisions to carry out some transactions without any economic sense. Secondly, there are creative accounting processes to manipulate earnings in required way, what we mainly pay attention to in the thesis. The theoretical part referring to particular earnings management techniques and the quality of earnings is followed by the practical part analyzing earnings management of the most famous companies regarding accounting scandals in history using specific measures. There are model examples to demonstrate these specific quality earnings measures based on the relation between income, accruals and operating cash flow stated before analyze itself.

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Più fonti

Libri sul tema "Operating income"

United States. Internal Revenue Service. Net operating losses. 8^a ed. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1988.

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United States. Internal Revenue Service. Net operating losses. 8^a ed. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1988.

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Lippman, Michael H. Income taxes: State treatment of net operating losses. Washington, D.C: Tax Management, 1999.

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King, Robert Philip. Supermarket characteristics and operating costs in low-income areas. [Washington, DC]: USDA Economic Research Service, 2004.

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Bentley, Susan. Farm operating and financial characteristics, 1990. [Washington, DC]: U.S. Dept. of Agriculture, Economic Research Service, 1993.

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Bentley, Susan. Farm operating and financial characteristics, 1990. Washington, DC: U.S. Dept. of Agriculture, Economic Research Service, 1993.

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United States. Internal Revenue Service. Net operating losses: For use in preparing 1987 returns. 8^a ed. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1987.

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Morehart, Mitchell J. Farm operating and financial characteristics, 1985. Washington, D.C: U.S. Dept. of Agriculture, Economic Research Service, 1988.

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Freitag, Carla Neeley. Net operating losses: Concepts and computations. [Washington, D.C.]: Tax Management Inc., 2002.

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Nielsen, Elizabeth G. Farm operating and financial characteristics, 1986. Washington, D.C: U.S. Dept. of Agriculture, Economic Research Service, 1989.

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Più fonti

Capitoli di libri sul tema "Operating income"

Tang, Victor, Kevin Otto e Warren Seering. "Verifying Functionality: Maximizing Annual Operating Income (AOI)". In Executive Decision Synthesis, 309–406. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-63026-7_6.

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Chapados, Nicolas, Marc Joliveau e Louis-Martin Rousseau. "Retail Store Workforce Scheduling by Expected Operating Income Maximization". In Integration of AI and OR Techniques in Constraint Programming for Combinatorial Optimization Problems, 53–58. Berlin, Heidelberg: Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-21311-3_7.

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Guerard, John B., Anureet Saxena e Mustafa Gultekin. "The Annual Operating Statements: The Income Statement and Cash Flow Statement". In Quantitative Corporate Finance, 53–77. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-43547-9_4.

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Guerard, John B., e Eli Schwartz. "The Operating Statements: The Income Statement and Annual Cash Flow Statement". In Quantitative Corporate Finance, 57–77. Boston, MA: Springer US, 2007. http://dx.doi.org/10.1007/978-0-387-34465-2_4.

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Costa, Rafael, e Helga A. G. de Valk. "Socio-spatial Disparities in Brussels and its Hinterland". In The Urban Book Series, 271–91. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64569-4_14.

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AbstractBrussels’ urban and suburban landscape has changed considerably since the 1980s. The consolidation of socioeconomic fractures inside the city, a reinforcement of long-lasting disparities between the city and its prosperous hinterland, as well as the increasing diversification of migration flows—both high- and low-skilled—contributed to these disparities. Recent evolutions of these patterns, however, have not been investigated yet and therefore remain unknown. Besides, the extent to which segregation is primarily related to economic inequalities and to migration flows—or a combination/interaction between the two—so far has not been studied. This chapter offers a detailed overview of the socio-spatial disparities in the Brussels Functional Urban Area. Our analyses relied on fine-grained spatial data, at the level of statistical sections and of individualised neighbourhoods built around 100 m x 100 m grids. We analysed socioeconomic segregation measures and patterns, as well as their evolution between 2001 and 2011. Socioeconomic groups were defined based on individuals’ position with respect to national income deciles. In line with previous research, our results show very marked patterns of socioeconomic segregation in and around Brussels operating both at a larger regional scale and at the local level.

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Uhlig, Harald, e Noriyuki Yanagawa. "Increasing the Capital Income Tax Leads to Faster Growth". In Operations Research ’92, 499–501. Heidelberg: Physica-Verlag HD, 1993. http://dx.doi.org/10.1007/978-3-662-12629-5_138.

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Steenge, Albert E., e Monique Voogt. "A Linear Programming Model for Calculating Green National Incomes". In Operations Research Proceedings, 376–81. Berlin, Heidelberg: Springer Berlin Heidelberg, 1995. http://dx.doi.org/10.1007/978-3-642-79459-9_68.

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Gekara, Victor Oyaro. "Can the UK Tonnage Tax Minimum Training Obligation Address Declining Cadet Recruitment and Training in the UK?" In The World of the Seafarer, 37–49. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-49825-2_4.

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AbstractThis chapter presents a critical analysis of the capacity of the nation-state to develop and implement effective policy interventions on behalf of national labour interests in highly globalized industries. This follows the consistent observation that, under neoliberal capitalism, governments have lacked the power and/or will to implement pro-labour legislation in the same way as they have done for capital (Fourcades-Gourinchas and Babb 2002; Peck 2004; Kotz 2015). This discussion is developed with reference to the Tonnage Tax policy, introduced by the UK government in 2000, as the key policy strategy to revitalize the ailing shipping industry (Department for Transport 1998). In the broadest terms, the strategy is a tax concession designed to attract British ship owners to re-flag their ships to the UK national register, retain the majority of their ship management in the UK and train British seafarer cadets (Selkou and Roe 2002; Brownrigg et al. 2001; Gekara 2010). The core of the strategy, i.e. the tax element, represents an alternative system of calculating corporation tax for shipping companies based on fixed rates and with reference to a shipping company’s total operating tonnage per year rather than its total income, which represents a highly reduced rate of taxation. To specifically address the decline in the British national seafarer labour market and the supply of British officers, a Minimum Training Obligation (MTO) was included for all British-registered ships, which simultaneously incentivized and compelled shipping companies to increase their cadet recruitment and training activities (Selkou and Roe 2002).

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Kumar, Rakesh. "4 Optimization of an Innovation Diffusion Model of a High-Valued Product with Delay of Adoption for Low-Income Group". In Operations Research, 67–84. Boca Raton: CRC Press, 2022. http://dx.doi.org/10.1201/9781003156291-4.

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Yin, Jun. "Over-Leaping the Middle Income Trap and the Innovation of Rural Production-Operation-Management System". In China’s Reform to Overleap the Middle-Income Trap, 79–89. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-9222-1_7.

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Atti di convegni sul tema "Operating income"

Engerstam, Sviatlana, e Henry Muyingo. "Redefining Net Operating Income in a shared economy environment". In 26th Annual European Real Estate Society Conference. European Real Estate Society, 2019. http://dx.doi.org/10.15396/eres2019_358.

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Nakatoh, Tetsuya, Hirofumi Amano e Sachio Hirokawa. "Prediction of Growth Rate of Operating Income Using Securities Reports". In 2013 IIAI International Conference on Advanced Applied Informatics (IIAIAAI). IEEE, 2013. http://dx.doi.org/10.1109/iiai-aai.2013.50.

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Boulay, Richard B., Miroslav J. Cerha e Mo Massoudi. "Dry and Hybrid Condenser Cooling Design to Maximize Operating Income". In ASME 2005 Power Conference. ASMEDC, 2005. http://dx.doi.org/10.1115/pwr2005-50225.

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Reduced availability of the large quantities of water required for traditional wet condenser cooling systems has created a growing market for dry and hybrid cooling for power plants. These technologies significantly reduce overall water consumption, but with large capital cost and heat rate penalties. An important consideration in sizing air-cooled and hybrid condensing systems is the emergence of a spot market for electrical energy. Energy prices can vary over an order of magnitude, and are typically highest during summer conditions. This paper evaluates whether it may be more economical to over-size the cooling system to achieve lower backpressures during the summer and thus generate additional revenue when energy prices peak. A universal methodology for evaluating the impact of cooling system design on operating economics was developed. It consists of a capital cost database for the condensing system, a Gate/Cycle model used to evaluate the effect of cooling parameter selection thermal performance, climatological data to provide representative dry bulb and wet bulb temperatures for typical annualized operating profiles at each plant location, and historical spot market energy pricing for each plant location. Several different design points for the cooling system are examined to determine the optimum selection that maximizes the difference between revenue and cooling system capital cost recovery. A nominal 500 MW coal-burning power plant is used as the study basis to demonstrate the results of this methodology for both northeastern and southwestern sites in the USA.

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Varfolomejeva, Renata, Inga Umbrasko e Anatolij Mahnitko. "The small hydropower plant operating regime optimization by the income maximization". In 2013 IEEE Grenoble PowerTech. IEEE, 2013. http://dx.doi.org/10.1109/ptc.2013.6652497.

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Zhang, Huawei, Kai Yang e Chunsheng Cui. "Aggregative rank and its application on operating income of software industry". In 2012 2nd International Conference on Applied Robotics for the Power Industry (CARPI 2012). IEEE, 2012. http://dx.doi.org/10.1109/carpi.2012.6356554.

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Giacomini, Emanuela, Massimo Biasin e Claudio Giannotti. "The effect of financial structure on net operating income: evidence from the European REITs market." In 25th Annual European Real Estate Society Conference. European Real Estate Society, 2016. http://dx.doi.org/10.15396/eres2016_232.

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Zhang, Dehua. "Research on the Influence of Household Operating Income in Heilongjiang from Agricultural Production Material Investment". In International Conference on Education, Management, Computer and Society. Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/emcs-16.2016.117.

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August, J. K., Krishna Vasudevan e W. H. Magninie. "Reliability Software to Design New Generating Plants". In ASME 2004 Power Conference. ASMEDC, 2004. http://dx.doi.org/10.1115/power2004-52003.

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Engineers design plants with overall income and operating cost objectives in mind. Defining system requirements, component functions, and failure modes, they discern risks that drive design. Maintenance costs get considered as an afterthought. Misunderstanding significant equipment failure modes greatly changes profitability. Improving certainty of plant economic success requires reducing the risk of unknown failures. Unanticipated operating restrictions can hobble commercial production. Avoiding unanticipated problems sustains predictable costs and operations. Relational software can reduce economic operating risk during plant design to project and control operating risks and maintenance costs.

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Zhao, Huiru, Nana Li, Huijuan Jiang e Guangjuan Chen. "Calculation Model on Operating Income in Power Grid Corporation after Implementing Straight-Powered and Self-Generation". In Control and Automation 2014. Science & Engineering Research Support soCiety, 2014. http://dx.doi.org/10.14257/astl.2014.76.14.

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Bal, Harun, Neşe Algan, Müge Manga e Esra Ballı. "The Determinants of Middle Income Trap: The Case of Turkey". In International Conference on Eurasian Economies. Eurasian Economists Association, 2016. http://dx.doi.org/10.36880/c07.01688.

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The term “middle income trap” was firstly used in the World Bank’s Report titled “An East Asian Renaissance Ideas for Economic Growth” (2007), which then swiftly gained wide currency. According to this report, some countries that failed to align themselves with the requirements of changes and diversification of 21st century would remain in their respective income bracket. As long as the labor force of a given middle income country is not gradually transferred from the agriculture sector operating with low levels of productivity into the manufacturing sector which produces high added value products thanks to innovation-based practices, it will be losing its competitive edge as compared advanced countries, leading it to reach a plateau at its given level of income. This study is dedicated to determining whether or not Turkey do suffer from middle income trap, and examining the factors responsible for such trap, if they do so. This study also analyzes the primary causes behind middle income trap by utilizing both social and economic data these countries such as real GDP, inflation, good and services export to GDP, agriculture sector to GDP, Gini coefficient and age dependency ratio utilizing Vector Error Correction Model.

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Rapporti di organizzazioni sul tema "Operating income"

Liverpool-Tasie, Lenis Saweda O., Ahmed Salim Nuhu, Titus Awokuse, Thomas Jayne, Milu Muyanga, Adebayo Aromolaran e Adesoji Adelaja. Spillover Effects of Medium-Scale Farms on Smallholder Behaviour and Welfare: Evidence from Nigeria. Institute of Development Studies (IDS), marzo 2022. http://dx.doi.org/10.19088/apra.2022.009.

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Many countries across Africa are seeing an increasing share of farmland being classified as medium-scale farms (MSFs). MSFs are defined as farms operating between 5–100ha. MSFs co-exist with small-scale farms (SSFs, defined as farms below 5ha), who still constitute the majority of households in rural areas of Africa. While there is growing literature documenting the drivers of the rise of MSFs and their characteristics empirical evidence on how this rise in MSFs impacts neighbouring SSFs is still thin. This study addresses these observed gaps in the literature. We developed a theoretical model to explain some mechanisms through which spillovers on SSFs can be generated from the existence of MSFs around them. We empirically tested for evidence of these spillovers with data from Nigeria, Africa’s largest economy and most populous nation. By exploring the spillover effects of MSFs on a broader set of SSF outcomes, including input use, productivity, commercialisation and welfare (captured via several measures of household income and poverty status), this paper provides a more comprehensive view of spillover effects.

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Martin, Ciaran. Five tests for risk-based approaches to national cybersecurity in resource-constrained environments. Digital Pathways at Oxford, aprile 2022. http://dx.doi.org/10.35489/bsg-dp-wp_2022/05.

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While we cannot currently accurately specify what good cybersecurity looks like, we can analyse what good risk-based approaches to national cybersecurity should aim at achieving. This is particularly important in low- and middle-income countries operating in resource-constrained environments in the early stages of economic development and digitalisation. This paper, therefore, discusses key considerations for risk-based cybersecurity by investigating the trade-offs that decision-makers should address so that scarce resources are best deployed to fend off threats that are more likely to happen and cause significant harm. The analysis is presented in the form of five tests that can be used to analyse the robustness of risk-based cybersecurity when resources are limited and to think about the potential paths that nations can take as they grapple with various economic and digitalisation challenges. As such, this framework does not present an exhaustive list of all the fundamental components of a cybersecurity strategy, but rather analyses the most important trade-offs and challenges that a cybersecurity strategy should address.

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Alviarez, Vanessa, Javier Cravino e Natalia Ramondo. Firm-Embedded Productivity and Cross-Country Income Differences. Inter-American Development Bank, febbraio 2021. http://dx.doi.org/10.18235/0003029.

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We measure the contribution of firm-embedded productivity to cross-country income differences. By firm-embedded productivity we refer to the components of productivity that differ across firms and that can be transferred internationally, such as blueprints, management practices, and intangible capital. Our approach relies on micro-level data on the cross-border operations of multinational enterprises (MNEs). We compare the market shares of the exact same MNE in different countries and document that they are about four times larger in developing than in high-income coun-tries. This finding indicates that MNEs face less competition in less-developed coun-tries, suggesting that firm-embedded productivity in those countries is scarce. We propose and implement a new measure of firm-embedded productivity based on this observation. We find a strong positive correlation between our measure and output per worker across countries. In our sample, differences in firm-embedded productivity account for roughly a third of the cross-country variance in output per worker.

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Perera, Duminda, Ousmane Seidou, Jetal Agnihotri, Mohamed Rasmy, Vladimir Smakhtin, Paulin Coulibaly e Hamid Mehmood. Flood Early Warning Systems: A Review Of Benefits, Challenges And Prospects. United Nations University Institute for Water, Environment and Health, agosto 2019. http://dx.doi.org/10.53328/mjfq3791.

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Floods are major water-related disasters that affect millions of people resulting in thousands of mortalities and billiondollar losses globally every year. Flood Early Warning Systems (FEWS) - one of the floods risk management measures - are currently operational in many countries. The UN Office for Disaster Risk Reduction recognises their importance and strongly advocates for an increase in their availability under the targets of the Sendai Framework for Disaster Risk Reduction, and Sustainable Development Goals (SDGs). However, despite widespread recognition of the importance of FEWS for disaster risk reduction (DRR), there’s a lack of information on their availability and status around the world, their benefits and costs, challenges and trends associated with their development. This report contributes to bridging these gaps by analyzing the responses to a comprehensive online survey with over 80 questions on various components of FEWS (risk knowledge, monitoring and forecasting, warning dissemination and communication, and response capabilities), investments into FEWS, their operational effectiveness, benefits, and challenges. FEWS were classified as technologically “basic”, “intermediate” and “advanced” depending on the existence and sophistication of FEWS` components such as hydrological data = collection systems, data transfer systems, flood forecasting methods, and early warning communication methods. The survey questionnaire was distributed to flood forecasting and warning centers around the globe; the primary focus was developing and least-developed countries (LDCs). The questionnaire is available here: https://inweh.unu.edu/questionnaireevaluation-of-flood-early-warning-systems/ and can be useful in its own right for similar studies at national or regional scales, in its current form or with case-specific modifications. Survey responses were received from 47 developing (including LDCs) and six developed countries. Additional information for some countries was extracted from available literature. Analysis of these data suggests the existence of an equal number of “intermediate” and “advanced” FEWS in surveyed river basins. While developing countries overall appear to progress well in FEWS implementation, LDCs are still lagging behind since most of them have “basic” FEWS. The difference between types of operational systems in developing and developed countries appear to be insignificant; presence of basic, intermediate or advanced FEWS depends on available investments for system developments and continuous financing for their operations, and there is evidence of more financial support — on the order of USD 100 million — to FEWS in developing countries thanks to international aid. However, training the staff and maintaining the FEWS for long-term operations are challenging. About 75% of responses indicate that river basins have inadequate hydrological network coverage and back-up equipment. Almost half of the responders indicated that their models are not advanced and accurate enough to produce reliable forecasts. Lack of technical expertise and limited skilled manpower to perform forecasts was cited by 50% of respondents. The primary reason for establishing FEWS, based on the survey, is to avoid property damage; minimizing causalities and agricultural losses appear to be secondary reasons. The range of the community benefited by FEWS varies, but 55% of FEWS operate in the range between 100,000 to 1 million of population. The number of flood disasters and their causalities has declined since the year 2000, while 50% of currently operating FEWS were established over the same period. This decline may be attributed to the combined DRR efforts, of which FEWS are an integral part. In lower-middle-income and low-income countries, economic losses due to flood disasters may be smaller in absolute terms, but they represent a higher percentage of such countries’ GDP. In high-income countries, higher flood-related losses accounted for a small percentage of their GDP. To improve global knowledge on FEWS status and implementation in the context of Sendai Framework and SDGs, the report’s recommendations include: i) coordinate global investments in FEWS development and standardise investment reporting; ii) establish an international hub to monitor the status of FEWS in collaboration with the national responsible agencies. This will support the sharing of FEWS-related information for accelerated global progress in DRR; iii) develop a comprehensive, index-based ranking system for FEWS according to their effectiveness in flood disaster mitigation. This will provide clear standards and a roadmap for improving FEWS’ effectiveness, and iv) improve coordination between institutions responsible for flood forecasting and those responsible for communicating warnings and community preparedness and awareness.

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Kelbesa, Megersa. Digital Service Taxes and Their Application. Institute of Development Studies (IDS), dicembre 2021. http://dx.doi.org/10.19088/k4d.2021.135.

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Many developing economies have seen a rise in e-commerce activity within their borders, and a decline in income from traditional industries as a result of COVID-19, meaning the digital economy offers a potentially unexploited source of tax revenue. . As a result, more developing countries may soon begin adopting some sort of digital tax. The economic activities which may be subject to the Digital Services Tax (DST) may vary from country to country. It will, therefore, be necessary for businesses operating in multiple jurisdictions across developing countries to keep up with the changes in digital taxes. Before implementing a DST scheme, developing countries are advised to perform an in-depth cost-benefit analysis and due considerations. Some developing (and several developed) countries have already unilaterally implemented a “provisional” DST system. Other developing countries are on the process of implementing DST or have simply announced that they will implement a DST soon. Although most of the countries so far actively working on DST (are rich countries, a growing list of developing countries are joining the process. Some examples include the following: Malaysia, Indonesia, Kenya, Nigeria, Argentina and, Chile. It is important to mention that the literature on DST is very limited – although growing, and the evidence base around the economic impacts is particularly scarce. This is partly due to the quite recent nature of DST implementation. The evidence is even scarcer for developing countries – Due to these limitations, this rapid evidence review looks at different types of available literature – including reports and blogs issued by international financial institutions and development agencies. The rest of the report will give an overview of key proposed approaches to tax the digital economy, provide a very brief account of the economic impact of DST, provide a brief mapping of the implementation of digital service taxes in developing countries, provide a brief description of each DST system and about the economic impact of the DST, finally a brief account or attributes of a “good” DST system.

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Marcos Morezuelas, Paloma. Gender, Forests and Climate Change. Inter-American Development Bank, marzo 2021. http://dx.doi.org/10.18235/0003072.

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As users of forest products and guardians of traditional knowledge, women have always been involved in forestry. Nevertheless, their access to forest resources and benefits and participation in forest management is limited compared to mens despite the fact that trees are more important to women, who depend on them for their families food security, income generation and cooking fuel. This guide aims to facilitate the incorporation of a gender lens in climate change mitigation and adaptation operations in forests, with special attention to those framed in REDD. This guide addresses four themes value chains, environmental payment schemes, firewood and biodiversity that relate directly to 1) how climate change impacts affect women in the forest and 2) how mitigation and adaptation measures affect womens access to resources and benefits distribution.

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Mohammadian, Abolfazl, Ehsan Rahimi, Mohammadjavad Javadinasr, Ali Shamshiripour, Amir Davatgari, Afshin Allahyari e Talon Brown. Analyzing the Impacts of a Successful Diffusion of Shared E-Scooters and Other Micromobility Devices and Efficient Management Strategies for Successful Operations in Illinois. Illinois Center for Transportation, maggio 2022. http://dx.doi.org/10.36501/0197-9191/22-006.

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Active transportation can play an important role in promoting more physically active and positive public health outcomes. While walking and biking provide significant physical health benefits, their modal share remains low. As a new form of micromobility service, shared e-scooters can enhance the suite of options available in cities to promote active transportation and fill in the gaps when walking or biking are not preferred. Although e-scooters show potential as a mode of transportation, it is unclear whether people will adopt the technology for everyday use. Furthermore, shared micromobility (e.g., electric scooters) is gaining attention as a complementary mode to public transit and is expected to offer a solution to access/egress for public transit. However, few studies have analyzed integrated usage of shared e-scooters and public transit systems while using panel data to measure spatial and temporal characteristics. This study aims to examine the adoption and frequency of shared e-scooter usage and provide policy implementation. To do so, the researchers launched a survey in the Chicago region in late 2020 and collected a rich data set that includes residents’ sociodemographic details and frequency of shared e-scooter use. To characterize the frequency, the researchers used an ordered probit structure. The findings show that respondents who are male, low income, Millennials and Generation Z, or do not have a vehicle are associated with a higher frequency of shared e-scooter use. Furthermore, this study utilizes shared e-scooter trips for a 35-day measurement period from 10 shared e-scooter operators in Chicago, where the researchers used a random-parameter negative binomial modeling approach to analyze panel effects. The findings highlight the critical role of spatial and temporal characteristics in the integration of shared e-scooters with transit.

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Moore, Mick. Glimpses of Fiscal States in Sub-Saharan Africa. Institute of Development Studies (IDS), ottobre 2021. http://dx.doi.org/10.19088/ictd.2021.022.

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There is a widespread perception that taxing in sub-Saharan Africa has been and remains fraught with problems or government failure. This is not generally true. For more than a century, colonial administrations and independent states have steadily developed the capacity to routinely collect more substantial revenues than one might expect in a low-income region. The two main historical dimensions of this collection capacity were (a) powerful, centralized bureaucracies focused on achieving revenue collection targets and (b) large, taxable international trade sectors. In recent decades, those centralized bureaucracies have to some extent been reformed such that in structure and procedure they resemble more closely tax administrations in OECD countries. More strikingly, nearly all states have adopted VAT and found it to be a very powerful revenue collection instrument. However, the tax share of GDP has been broadly constant for several decades, and it will be hard to increase it. It is difficult for African governments to effectively tax transnational corporations, especially in the mining and energy sectors, which are of growing importance. Tax administrations continue to approach richer Africans with a light touch, and to exaggerate the potential for taxing small-scale (‘informal’) enterprises. The revenue operations of sub-national governments are often opaque. Ordinary people often pay large sums in ‘informal taxes’ that are generally regressive in impact. And the standard direction of travel in the reform of tax policy and administration is not appropriate to those large areas, especially in the Sahel, that are afflicted by internal and cross-border armed conflicts.

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Lind, Jeremy, Rachel Sabates-Wheeler e Carolina Szyp. Cash and Livelihoods in Contexts of Conflict and Fragility: Implications for Social Assistance Programming. Institute of Development Studies (IDS), febbraio 2022. http://dx.doi.org/10.19088/basic.2022.008.

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This paper examines the role of cash-plus programming (including graduation) for livelihoods, income, protection, and health outcomes in contexts of different conflict intensity. We assess the origins of cash-plus programming (including graduation) for livelihoods outcomes as it has developed in settings that are more peaceful and where social protection systems are stronger. The paper then considers fragile and conflict-affected settings (FCAS), where social protection systems are often weak, and the threat of conflict-related violence undermines livelihoods as well as programming operations. We introduce a simple framework to understand programming contexts in FCAS, using both the strength of the social protection system as well as the intensity of conflict to identify four broad categories or landscapes for cash-plus programming. We use this framework to present the findings of a comprehensive review and analysis of 42 cash-plus programmes in 17 fragile and conflict-affected countries. This review maps key features in design and implementation of social and humanitarian cash assistance augmented by livelihood support across FCAS. There is significant variation, and few dominant patterns, in the objectives, coverage, duration, type of support, implementers, and impacts of programmes. This reflects the very different landscapes of conflict and systems of social assistance provisioning that exist across the countries covered in the review. Finally, we draw out lessons, questions, and challenges for programme design and implementation across different contexts and provide suggestions for future deeper research on these themes in the Better Assistance in Crises (BASIC) Research programme.

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Wills, Gabrielle, Janeli Kotzé e Jesal Kika-Mistry. A Sector Hanging in the Balance: Early Childhood Development and Lockdown in South Africa. Research on Improving Systems of Education (RISE), novembre 2020. http://dx.doi.org/10.35489/bsg-rise-wp_2020/055.

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New evidence suggests that over four months after the closure of early childhood development (ECD) programmes on 18 March 2020, the ECD sector was likely to be operating at less than a quarter of its pre-lockdown levels. Of the 38 percent of respondents from the new NIDS-CRAM survey reporting that children aged 0-6 in their households had attended ECD programmes before the lockdown in March, only 12 percent indicated that children had returned to these programmes by mid-July, well after programmes were allowed to reopen. Using these findings, we estimate that just 13 percent of children aged 0-6 were attending ECD programmes by mid-July to mid-August compared to 47 percent in 2018. The last time that ECD attendance rates were as low as this was in the early 2000s. At this point it is not yet clear what proportion of these declines are only temporary, or whether there will be a lasting impact on ECD enrolment in the country. This dramatic contraction in the ECD sector relates to prohibitive costs to reopening ‘safely’ imposed by the regulatory environment, coupled with shocks to the demand side for ECD programmes (both in terms of reduced household incomes and parent fears of children contracting COVID-19). When viewed from a broader socio-economic lens, the threat of ECD programme closures across the nation will have impacts beyond ECD operators to the lives of millions of children, millions of households and millions of adults who rely on these ECD services. A swift intervention by government is necessary to save this important sector and limit the ripple effect of programme closures on multiple layers of society.

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