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Although gun violence has become one of the major social issues of the era, economic research on gun control has been severely lacking. The present note examines the proposed sales tax on firearms featured in the Gun Violence Prevention and Community Safety Act of 2020. We apply prior estimates of the price elasticities of supply and demand for firearms to a simple model of ad valorem taxation in order to calculate the tax revenue and sales reduction that could result from the bill's enactment. We find that the proposed legislation would most likely reduce new gun sales by 30% to 44% and generate approximately $1.47 billion to $1.9 billion in federal tax revenue annually to be used for prevention and intervention against gun violence. [ABSTRACT FROM AUTHOR]

The regulatory framework for recognizing revenue from contracts with customers is contained in the International Financial Reporting Standard (IFRS) 15 Revenue from Contracts with Customers (the current revenue standard), which was published in an EU regulation from 2016 amending Regulation (EC) No 1126/2008. The application of IFRS 15 began on January 1, 2018. This standard replaces the old International Accounting Standard (IAS) 18 Revenue, and through IFRS 15 Revenue from Contracts with Customers, it provides a framework for disclosing information about the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts under the standard. The principle that the standard primarily follows is that an entity recognizes revenue to reflect the transfer of promised goods and services to the customer in an amount that corresponds to the consideration to which the company expects to be entitled in exchange for those goods and services. In this regard, a five-step model has been developed, which is applicable in all cases of its practical application. The current text of IFRS 15 is published in the Official Journal of the European Union through Regulation No 1803/13.09.2023, adopted by the European Commission to replace the international accounting standards (published in 2022 by the Regulation of the European Parliament and Council). Revenue represents an increase in economic benefits for enterprises within a specific reporting period (for tax purposes coinciding with the calendar year) in the form of an increase in assets or a decrease in liabilities, leading to a change in the company’s equity, different from contributions by owners. Revenue from the sale of services and/or goods in the activity of a mobile operator, as a subcategory of income, primarily forms the revenue from the ordinary activities of the enterprise. This includes revenue from sales, interest, dividends, fees, rents, etc. These and income from other transactions contribute to the formation of the financial result of the enterprise. The principle followed in IFRS 15 is that the entity recognizes revenue to document the transfer of the agreed services and/or goods to the customer in an amount that corresponds to the payment to which the entity expects to be entitled in exchange for those services and/or goods. To this end, a model consisting of five steps has been developed to be applied to all services and/or goods within the scope of the standard. This study examines some practical applications of IFRS 15 regarding revenue from contracts for mobile services, deriving a model for their accounting. Mobile operators also offer many goods under certain conditions and subscriptions, such as mobile devices, cable and wireless TV and internet devices, and others. Thus, some of the contracts concluded between customers and the operator may be of a mixed type. That is, the customer may have purchased a mobile phone (goods) on installment and entered into a contract with the seller for a mobile plan (service). [ABSTRACT FROM AUTHOR]

This paper looks at India's expected energy transition towards a low carbon future and studies how government revenues from fossil fuels will be affected over the next two decades. It takes the International Energy Association (2021) scenarios for India and studies how both tax revenues and non-tax revenues for national (central) and sub-national (state) governments would be affected. The study finds that under fairly standard assumptions on growth, prices, and taxes, there would be continued growth in revenues from fossil fuels till 2040; however, as a share of the GDP and overall government budget it would fall significantly and this would impose challenges for both the state and central governments in India. Moreover, since the central government is the greatest beneficiary of fossil fuels, it would face the brunt of the pressure. The paper also briefly discusses the possible impact of net zero and carbon taxes if India were to take that route, as well as how subsidies are expected to impact and be impacted by such considerations. [ABSTRACT FROM AUTHOR]

Recently, the Malaysian Accounting Standards Board has issued several new regulation standards to replace the previous standards for harmonization of financial reporting. One of the new standards is the Malaysian Financial Reporting Standard (MFRS) 15 Revenue from Contracts with Customers. By focusing on the telecommunication company, the objective of this study is to review the impact of MFRS 15 adoption and the organizational change process. This study adopted frameworks by Dillard et al. in (Acc Audit Acc J 17:506–542, 2004) and Burns and Scapen in (Manag Acc Res 11(1):3–25, 2000) to have a better understanding of the organisational change process due to MFRS 15 adoption especially at the intra-organisational level. The findings of this study present a general view on the understanding of the effect of MFRS 15 adoption in which the cause from external pressure leads to the changes in the rules and routines in a telecommunication company. This study will contribute to the existing accounting literature related to MFRS 15 especially within the telecommunication industry. [ABSTRACT FROM AUTHOR]

Copyright of Die Unfallchirurgie is the property of Springer Nature and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Eastern Mediterranean Health Journal is the property of World Health Organization and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This special issue marks a growing complexity and complicatedness in research on the business of digital journalism. This shift is appropriate and reflects a necessary deepening and increased rigor by scholars as the number of interconnected parts of digital media systems has grown, while the addition of platforms has made the business of journalism more opaque and challenging to negotiate. The scholars of the issue's eight articles ably take on these conditions from a range of research questions, conceptual approaches methodologies, and geographic vantage points (Brazil, Europe and the United States). They add original approaches to understanding a professional field reorienting from the early business of digital journalism research focused on making online pay to conditions that remain about survival but within a more nuanced set of institutional, competitive and economic contexts. [ABSTRACT FROM AUTHOR]

Copyright of Revista Fatec Zona Sul (REFAS) is the property of Revista Fatec Zona Sul (REFAS) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Engineering Management / Gongcheng Guanli Xuebao is the property of Journal of Engineering Management Editorial Office and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Construction Economy is the property of Construction Economy Editorial Organization and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study aims to examine the process of making raw noodles, analyze costs, revenues, profits, business feasibility, and the challenges faced during production. The research uses a case study method focused on the home industry business Widodo Food. Data collected includes both primary and secondary sources. The noodle-making process involves ingredient preparation, mixing, sheet formation, noodle cutting, rolling, and packaging. The results show the total cost of the raw noodle business is IDR 158,510,329 per month, with a production volume of 20,020 kg per month and a selling price of IDR 13,000 per kg. Consequently, the business generates a monthly revenue of IDR 260,260,000 and a profit of IDR 101,749,671. With an R/C Ratio of 1.64, the business is considered feasible. Challenges include damage to the roll press machine, power outages, and the lack of complete personal protective equipment (PPE) for employees.

The effectiveness of state support is affected not only by its structure by type, but also by its distribution among producers. In 2022, the 30 largest agribusinesses, receiving 46.3% of the total support, provide 58.3% of tax revenues in the AIC of Krasnoyarsk Krai, and their revenue is 28.6% of the volume of agricultural production in the region. The concentration ratio of support in Krasnoyarsk Krai is high: in 2022, it reaches 0.46, generally showing decrease in 2018-2022. The author calculates another indicator – Equal Distribution of Support Index: the higher it is, the greater the volume of revenue and tax revenues generated by recipients of budget funds. In Krasnoyarsk Krai, it shows positive dynamics, indicating both an increase in revenue and tax revenues among support recipients and expanded access of agribusinesses to support. Purpose. To highlight the main trends in the distribution of support in the agro-industrial complex of Krasnoyarsk Krai and their impact on the performance of the industry. Methodology. The article uses statistical analysis to study time series on support volumes, distribution among recipients, and their dynamics. Elements of financial statement analysis of companies receiving support are used. Results. Data were obtained characterizing the degree of concentration and uniformity of distribution of support among the subjects of the agro-industrial complex in Krasnoyarsk Krai. Practical implications. The results should be used by executive authorities when analyzing the distribution of support among entities of the agro-industrial complex in Krasnoyarsk Krai.

Coffee, a significant plantation product, holds vast opportunities in both domestic and global markets. Bandung Regency is renowned for its distinctive fruit-flavored coffee, particularly from Ciwidey and Puntang, where coffee is marketed in cherry and green bean forms without branding. A value chain analysis is essential to enhance the coffee industry's added value and sustainability. This study aims to identify the coffee value chain in Bandung Regency, analyze the cost of production, total revenue, and profit of the coffee processing industry in Ciwidey and Puntang, and determine the added value of coffee products in these areas. Using descriptive analysis, results indicate that Ciwidey (MS Coffee) has a lower cost of goods produced than Puntang (Acs Siliwangi) due to higher production volumes in Puntang leading to higher costs. However, Puntang’s larger production volume also generates higher monthly revenue and profit due to a higher selling price per kilogram. Value-added analysis reveals that Puntang’s value-added per kilogram (Rp. 55,025.00/kg) surpasses that of Ciwidey (Rp. 44,647.00/kg), attributed to higher selling prices, superior product quality, and greater market presence in Puntang. Conversely, higher input prices in Ciwidey result in lower value-added.

This study looks into how the COVID-19 pandemic has affected the revenue of Indonesia's West Sumatra Province's micro and small industries (MSI). Ordinary least square analysis is used in the study methodology taking into account classical assumption tests for heteroscedasticity and multicollinearity. This research data is in the form of panel data from 2018 to 2020 covering 19 regencies and cities. The results show that the COVID-19 pandemic has had a negative and considerable effect on West Sumatra Province's revenue from MSI. The COVID-19 pandemic has impacted the decline in revenue for MSI. The government should actively provide subsidies and assistance to MSI in West Sumatra Province particularly during COVID-19. Implementing various supportive regulations can further ensure the sustainability of MSI. [ABSTRACT FROM AUTHOR]

In a time when theater companies are struggling after the COVID-19 pandemic, how is Atlanta's Out of Hand Theater booming? Echoing frameworks of Arts-Based Community Engagement and Business Model Innovation in the arts, Out of Hand produces theater on social issues for and with community partners. Their programs combine theater with other social interactions and take place in homes, businesses, schools and houses of worship. Pairing theater with information and conversation increases understanding, empathy and action around social justice, raises their visibility, and provides new income streams, making theater financially viable and increasing its community value while serving the greatest community needs. [ABSTRACT FROM AUTHOR]

The research aims to identify the financial feasibility of cultivating the wheat crop under modern irrigation systems in desert areas and to clarify the impact of the capacity of the systems in those projects in achieving the financial feasibility of their establishment, using the economic evaluation criteria for the projects. The research included a study of 60 projects in Anbar Governorate for the 2020-2021 production season. It has been shown that projects that use several systems, despite their high investment costs, can recover the money invested in them within a relatively short period. The projects that use modern irrigation systems covering 60 donums were among the best projects that achieved technical efficiency in the productivity of the wheat crop, and the average net income reached the cash in the sample is about 1.3 billion dinars, while the average net income per donum in the research sample is about 189 thousand dinars. The sample was not able to achieve accounting profits, The research recommended the need to use electric power systems as an alternative to relying on electric power generators, as the average price of solar power systems in the Iraqi market is currently within reach. [ABSTRACT FROM AUTHOR]

Critical minerals are those minerals that are essential for modern technologies, economic development and national security. Resilent acess to critical minerals is required for low carbon technologies in line with India's COP26(COP26 stands for the 26th Conference of the Parties to the United Nations Framework Convention on Climate Change (UNFCCC). The UNFCCC is a treaty that came into effect in 1994. The COP is the supreme decision-making body of the UNFCCC, and all states that are parties to the convention are represented at the COP.) commitemnts. Critical minerals are distinguished by distinctive chemical and physical properties. Apart from geological processes that determine the physical availability of these minerals there are a host of other factors that influence access to the resources on the ground such as quantity of mineral present, its grade, and the assessment of the optimum methods for mining and processing of ore. Therefore, reliable estimates of the total amount of these minerals that may be available in the Earth's crust are difficult to ascertain at preliminary level of exploration. This implies building capacity at each value chain stage (mineral exploration, mineral extractions, intermediate processing, manufacturing, and recycling). India is dependent on import for many critical minerals including lithium, cobalt, and nickel. Thrust has been given in National Mineral Policy 2019 towards exploration of energy critical minerals, for which the country is mainly dependent on imports. To boost the critical minerals supply chain in India, a number initiative that the government has taken will be discussed in this paper. [ABSTRACT FROM AUTHOR]

Today, with the Industrial Revolution 4.0, digital transformation is taking place strongly in many different fields. Digital transformation can bring a competitive advantage to enterprises. However, enterprises also spend a lot of money to implement digital transformation. Therefore, whether or not digital transformation increases company performance is always of concern to company leaders. This paper aims to analyse the impact of Digital Transformation on Financial Performance, including Revenue, Profit and ROA in Vietnam. Digital Transformation is represented by the variables Cloud Computing, Big Data Analytics, Artificial Intelligence, and the Internet of Things. We used Google Forms to survey 314 leaders of enterprises in Vietnam. Then, we used descriptive statistics, correlation and regression analysis to analyse the data. Research results show that Cloud Computing, Big Data Analytics, and Artificial Intelligence positively impact financial performance. Enterprises that apply digital transformation have better financial performance than other enterprises. In contrast, there is no connection between the Internet of Things and financial performance. In addition, Firm type and Firm size also affect financial performance. FDI enterprises have higher performance than others, and more giant-sized enterprises have higher performance than others. [ABSTRACT FROM AUTHOR]

OVERVIEW: Many companies struggle to measure their innovation return on investment (ROI). ROI is complex and innovation has many inputs, outputs, stakeholders, and milestones. While it is not feasible to have measurements down to the exact dollar, companies need to have a solid understanding of their innovation spending, investments, and ROI to be able to manage, predict, and finance their innovation efforts. We undertook a research project to uncover commonalities and best practices for managing innovation ROI. PRACTITIONER TAKEAWAYS: Companies need a clear definition of innovation before they can measure innovation ROI. An inclusive definition that includes all projects and measures the entire system is recommended. By gathering and analyzing their data or using estimation, companies can approximate whether they are investing enough to achieve their innovation goals. Companies that have an innovation culture and reliable systems should realize positive ROI and growth given their higher than average investment and more strategic focus on dramatic invention to lead their industries. [ABSTRACT FROM AUTHOR]

Background: Advertising boosts the broadcasting industry’s earnings, making a sustainable broadcast and media ecology possible. However, broadcasters are finding it challenging to thrive since advanced digital platforms have driven away their revenue. Objective: This paper investigated the potential of using viewing preferences on free-to-air (FTA) television (TV) to improve Malaysian broadcast TV and media landscape through content development to restore broadcasting advertising revenues. Method: This study collected data from August to September 2023 using a survey research design, selecting 403 participants through a multi-stage sampling procedure. Results: The results revealed that viewers in the East Coast region made a motivated choice to either watch or ignore commercial breaks on FTA TV channels. However, they still held positive opinions regarding commercial breaks. Conclusion: Despite the difficulties brought by streaming services and digitalisation, broadcasters in Malaysia can leverage their distinct position to maintain and grow their advertising revenue, focusing on FTA TV content development and advertising arrangements that suit viewers' demands. Unique contribution: This study provided direction to media companies looking to use FTA TV as a viable business model and ready to respond to the changing broadcast media landscape, particularly in regions where local identity is still strong and reliance on digital media may be lower. Key recommendation: Based on the overall results, broadcasters should identify, understand, and use viewers' viewing profiles and habits to produce relevant and East Coast-focused content while customising their advertisement approaches to suit viewing preferences. The same method should also be used to produce FTA TV advertisements to allow brands to connect with consumers or viewers while immersing them in the show.

Background: The adoption of digital pathology has transformed the field of pathology, however, the economic impact and cost analysis of implementing digital pathology solutions remain a critical consideration for institutions to justify. Digital pathology implementation requires a thorough evaluation of associated costs and should identify and optimize resource allocation to facilitate informed decision-making. A dynamic cost calculator to estimate the financial implications of deploying digital pathology systems was needed to estimate the financial effects on transitioning to a digital workflow. Methods: A systematic approach was used to comprehensively assess the various components involved in implementing and maintaining a digital pathology system. This consisted of: (1) identification of key cost categories associated with digital pathology implementation; (2) data collection and analysis of cost estimation; (3) cost categorization and quantification of direct and indirect costs associated with different use cases, allowing customization of each factor based on specific intended uses and market rates, industry standards, and regional variations; (4) opportunities for savings realized by digitization of glass slides and (5) integration of the cost calculator into a unified framework for a holistic view of the financial implications associated with digital pathology implementation. The online tool enables the user to test various scenarios specific to their institution and provides adjustable parameters to assure organization specific relatability. Results: The Digital Pathology Association has developed a web-based calculator as a companion tool to provide an exhaustive list of the necessary concepts needed when assessing the financial implications of transitioning to a digital pathology system. The dynamic return on investment (ROI) calculator successfully integrated relevant cost and cost-saving components associated with digital pathology implementation and maintenance. Considerations include factors such as digital pathology infrastructure, clinical operations, staffing, hardware and software, information technology, archive and retrieval, medical–legal, and potential reimbursements. The ROI calculator developed for digital pathology workflows offers a comprehensive, customizable tool for institutions to assess their anticipated upfront and ongoing annual costs as they start or expand their digital pathology journey. It also offers cost-savings analysis based on specific user case volume, institutional geographic considerations, and actual costs. In addition, the calculator also serves as a tool to estimate number of required whole slide scanners, scanner throughput, and data storage (TB). This tool is intended to estimate the potential costs and cost savings resulting from the transition to digital pathology for business plan justifications and return on investment calculations. Conclusions: The digital pathology online cost calculator provides a comprehensive and reliable means of estimating the financial implications associated with implementing and maintaining a digital pathology system. By considering various cost factors and allowing customization based on institution-specific variables, the calculator empowers pathology laboratories, healthcare institutions, and administrators to make informed decisions and optimize resource allocation when adopting or expanding digital pathology technologies. The ROI calculator will enable healthcare institutions to assess the financial feasibility and potential return on investment on adopting digital pathology, facilitating informed decision-making and resource allocation.

AbstractDespite evidence that improving financial sector transparency (FST) can help tame clientele (households, businesses and corporate) debts, the empirical literature fails to explore how improving FST can lower/tame the unsustainable soaring government or (regulator) debts, particularly in Africa where alternative government debt management is inevitable. Hence, this study examines the complementarity and nonlinear threshold effects of private and public sector-led financial transparencies on government debts in Africa for the first time. Using a dynamic GMM panel data strategy covering periods between 2004 and 2020, the results show that the joint term of public and private sector-led financial sector transparency has complementary-synergetic effects on long-term debts and interest on debts while having substitutive effects on gross and short-term government debts, implying that private and public sector-led financial transparencies are substitutes to each other or can be used to complement gross and short-term government debts but complementary on long-term debt and interest on debts. Similarly, it is reported that there is a nonlinear inverted U-shaped threshold effect of financial sector transparencies on government debts, implying that financial sector transparencies must reach a minimum threshold/level to induce the desirable reducing effect of financial sector transparencies on government debts in Africa. These results create awareness of how financial regulators can employ FST as a debt-reducing tool and require policymakers to expand and deepen FST information to hasten it and reinforce the reducing effect of financial sector transparencies on government debts.

Only a few studies have analyzed the direct or material contributions of customer engagement (CE) on social media. This is the first study that specifically examines the capability CE on social media to predict an indicator of business performance, such us the operating revenue, in a sample of small and medium-sized enterprises (SMEs). The author explores this issue by differentiating between the two main approaches used by SMEs in the management of their social networks (internal management with non-specialized staff and outsourced management with specialized professionals). The study, which uses time series analysis by applying the Autoregressive Integrated Moving Average (ARIMA) modeling technique, examines one hundred SMEs over an eight-year period (between October 2015 and October 2023). The results show that when social networks are managed internally, by non-specialized staff, CE on social media cannot be used as an indicator to forecast the company’s operating revenue. On the contrary, when the management of social networks is outsourced to specialized professionals (and combined with other digital marketing actions such as SEO, SEM, emailing, e-commerce, etc.), CE on social media can be used to predict the company's operating revenue. Consequently, based on the results obtained, the present study reveals that the role of CE on social media, as a driver of operating revenue, depends on the social network management approach adopted by the company on these platforms.

This article offers critical insight for optimizing organi zational financial performance by improving revenue integrity. From illustrating strategies that reverse inpatient admission denials through a peerto- peer review process, stakeholders can implement this process across any health care setting to provide viable solutions that strengthen the hospital revenue cycle. [ABSTRACT FROM AUTHOR]

Abstract Background This study aimed to assess the impact of coronavirus disease 2019 (COVID-19) on hospital service utilization and revenue in Chinese tertiary hospitals and develop an optimal pandemic control strategy (OPCS) for the peak period of the Omicron wave. Methods Retrospective data from three Chinese tertiary hospitals (provincial, city, and county level) were analyzed for three phases: pre-outbreak (Jan-Apr 2019), outbreak (Jan-Apr 2020), and post-outbreak (Jan-Apr 2021). OPCS was developed under the guidance of the China government pandemic control policy during post-break phase of COVID-19. A decision-tree model was constructed to compare OPCS to strict pandemic control strategy during outbreak phase for the hospital service utilization and hospital revenue in a provincial tertiary hospital during the Omicron wave. Results Outpatient, emergency room (ER) visits, hospitalizations, and intensive care admissions dropped by 33.8–53.4% during the outbreak, with the provincial hospital being the most affected. Hospital revenue also declined, especially for the provincial hospital (40.1%). Post-outbreak, most services recovered, but ER visits remained lower (11.6% decrease for provincial hospital, 46.5% for county hospital). Total income and expenditure decreased, with the provincial hospital experiencing the most significant revenue reduction (45.7%). OPCS showed greater utilization of medical services (31.6 times more outpatient visits; 1.7 times more inpatient days; 3.4% more surgery volume) and higher revenue (¥220.8 million more) compared to the strict pandemic control strategy. Conclusions COVID-19 measures were associated with less hospital service utilization and revenue in Chinese tertiary hospitals. The developed OPCS in Chinese tertiary hospitals, focusing on isolating infected inpatients but not shutting down the hospital facilities exposed to virus, could be effective in optimizing hospital service utilization and hospital revenue during the Omicron wave.

This research examined the assessment of event decoration enterprise in Makurdi metropolis. Specifically, the study seek to find out the types of even decoration arrangement in Makurdi metropolis; determine the type of challenges encountered by event decorators; and suggest possible ways through which these challenges can be minimized to improve event decoration in Makurdi metropolis. The choice of the study came as a result of unemployment in government ministries, thereby necessitating many graduates to venture into event decoration enterprise. The population for the study comprises of event decorators from the registered 115 event decoration ventures in Makurdi. The sample size of 67 was obtained using cluster and purposive sampling. The instrument for data collection was a structured questionnaire. The instrument was validated by three experts in the university. Mean and standard deviation was used to analyze the data. The findings of this study showed that, the types of event decoration enterprise comprise of fabric, flower and balloon among others. The results shows that fabric decoration was rated high with mean score of 3.74. This is because fabrics can be re-used several times for decoration purposes. Possible ways through which decoration enterprise challenges can be minimized include the careful planning of budget which had the highest mean score of 3.67. It was therefore recommended that proper budgeting should be made by providing extra allowance in the budget in case of changes in the price of items in the market.

Background: This study aimed to assess the impact of coronavirus disease 2019 (COVID-19) on hospital service utilization and revenue in Chinese tertiary hospitals and develop an optimal pandemic control strategy (OPCS) for the peak period of the Omicron wave. Methods: Retrospective data from three Chinese tertiary hospitals (provincial, city, and county level) were analyzed for three phases: pre-outbreak (Jan-Apr 2019), outbreak (Jan-Apr 2020), and post-outbreak (Jan-Apr 2021). OPCS was developed under the guidance of the China government pandemic control policy during post-break phase of COVID-19. A decision-tree model was constructed to compare OPCS to strict pandemic control strategy during outbreak phase for the hospital service utilization and hospital revenue in a provincial tertiary hospital during the Omicron wave. Results: Outpatient, emergency room (ER) visits, hospitalizations, and intensive care admissions dropped by 33.8–53.4% during the outbreak, with the provincial hospital being the most affected. Hospital revenue also declined, especially for the provincial hospital (40.1%). Post-outbreak, most services recovered, but ER visits remained lower (11.6% decrease for provincial hospital, 46.5% for county hospital). Total income and expenditure decreased, with the provincial hospital experiencing the most significant revenue reduction (45.7%). OPCS showed greater utilization of medical services (31.6 times more outpatient visits; 1.7 times more inpatient days; 3.4% more surgery volume) and higher revenue (¥220.8 million more) compared to the strict pandemic control strategy. Conclusions: COVID-19 measures were associated with less hospital service utilization and revenue in Chinese tertiary hospitals. The developed OPCS in Chinese tertiary hospitals, focusing on isolating infected inpatients but not shutting down the hospital facilities exposed to virus, could be effective in optimizing hospital service utilization and hospital revenue during the Omicron wave. [ABSTRACT FROM AUTHOR]

The Ram Mandir in Ayodhya is a landmark religious project that transcends its spiritual essence to become a transformative initiative with profound cultural, economic, and social implications for India. This paper offers a comprehensive overview of the temple's development, focusing on the construction progress, employment generation, infrastructure planning, and the anticipated impacts on tourism, business, and the environment. The analysis spans the pre-completion phase through the post-construction period, highlighting the temple's role as a pivotal cultural and economic driver. [ABSTRACT FROM AUTHOR]

An effective tax structure is vital in order to maintain fiscal stability. In the context of fiscal policy, tax revenue serves as an indispensable source of public expenditure. Tax Bouyancy measures the responsiveness of tax revenue to changes in Gross Domestic Product. The main objectives of this study was to show the percentage share of each component to the total revenue and their responsiveness to the growth in Gross State Domestic Product for a period of 13 years (2011-23). The study found out that majority of revenue comes from grants from centre; above 60% for the whole period indicating high financial dependence on the centre. The share of own tax and own non tax to the total revenue was below 8% and 4% for the whole period. The study found out that the degree of tax buoyancy for total tax revenue was 1.2 which implies that total tax revenue increased more than proportionately to increase in income. It finding also showed that except for Own Non tax revenue (0.45) and Grants from centre (0.76), the buoyancy of own tax revenue (2.04), shared tax (2.44) and total revenue (1.2) are more than unity for a period. Among different component, own non-tax revenue and grants from centre showed stability during the same period. The article concludes by suggesting for revamping of sick industries, exploring petroleum reserve, lifting of Liquor prohibition in the state and developing tourism industry to enhance own revenue generation. [ABSTRACT FROM AUTHOR]

This article analyses taxation practices in colonial, post-colonial rebel-led, and independent South Sudan and argues that the ethos of taxation in the region has been and remains primarily oriented around predatory and coercive strategies of rule. This overarching pattern endures because the fundamental structure and rationale of revenue-raising practices, which collectively constitute South Sudan's revenue complex, have not changed since at least Anglo-Egyptian occupation of the region in 1899. The paper explains how tax collecting as predation began when the first colonial administration deployed taxes to acquire loyalty from customary authorities such as chiefs and sheikhs, who personally benefitted from their taxation powers. From the early 1960s to 2005, armed groups in the region periodically fought against Khartoum-led rule, and rebels extorted taxes from the population to help fuel their war efforts. Taxes in today's South Sudan, which acquired independence in 2011, are not collected to raise revenue except to pay off the individuals collecting them, and they continue to generate predation. The rise of international aid and windfalls from oil revenues have further diminished taxation's financial significance for the national government and have altered local authorities' coercive demands for payment. The portrait that emerges from the practices of South Sudan's successive war-makers and state-makers is one of taxation wielded as a technology of rule, one of coercion and often extortion, to fulfil the self-interests of tax collectors. The article is based on archival research in Sudanese and South Sudanese national archives, British colonial archives, and 205 interviews conducted in South Sudan. [ABSTRACT FROM AUTHOR]

The Great Bengal Famine of 1770 took 10 million lives. The British East India Company's (EIC) extraction of resources and imposition of brutal tax policies in Bengal exacerbated the disaster. By exploring the intersections of corporate interests, colonialism, and biopolitics, this paper provides a new perspective on the Bengal famine of 1770 by introducing and visualizing it through a unique theoretical framework—corporate colonial biopolitics. Adopting Michel Foucault's notion of biopolitics, my focus is primarily on the corporate colonial biopolitical strategies enforced by the Company, which led to dispossession, violence, and resource extraction exploiting Bengal's landscape and impeding the region's progress and development. The essay unveils the racist policies and profit-driven principles of the EIC and how they prioritized generating revenues, financing its military, and exporting food grain even at the peak of the famine. I point out how the EIC systematically dismantled the Indian agricultural system, fueling deindustrialization in India and ultimately making the region vulnerable to famines. The Bengal famine of 1770 remains unexplored by geographers despite being the first colonial famine in India. One of the primary objectives of this paper is to bridge this gap by shedding light on the geographical dimensions of this pivotal historical catastrophe. [ABSTRACT FROM AUTHOR]

This Systematic Literature Review examines the impact of an Esports program in higher education institutions. This study will analyze various articles to show how colleges and universities that incorporate an Esports program can have several benefits from generating an additional stream of revenue, to fostering inclusion amongst the student body. Also, this Systematic Literature Review will examine how students participating in an Esports program can lead to STEM career opportunities. Students who take part in an Esports program can develop workforce development skills as they begin to enter into industry. This research will examine the advantages and challenges of establishing an Esports program in a college or university. This study will implement Pearl Brereton's method in which articles will be evaluated to determine if they meet the inclusion and exclusion criteria. The following themes are examined in this study: marketing, revenue, scholarships and workforce development skills, and toxicity and incorporating inclusion. This paper explores how higher education institutions leverage and overcome challenges in implementing an Esports program that can benefit the college and support the student body. [ABSTRACT FROM AUTHOR]

Background: Obtaining insurance approval is a necessary component of healthcare in the United States and denials of these claims have been estimated to result in a loss of 3% to 5% of revenue. Objective: Examine the trends in insurance denials for rhinological procedures. Methods: A retrospective review of deidentified financial data of patients who were treated by participating physicians across 3 institutions from January 1, 2021, to June 30, 2023. The data was queried for rhinological and non-rhinological procedures via CPT codes. Cumulative insurance denials were calculated and stratified by procedure and insurance type. Write-offs were dollar amounts associated with final denials. Results: A sample of 102,984 procedures and visits revealed a final denial rate between 2.2% and 2.9% across institutions (p =.72). The top three rhinological procedures for final write-offs were: nasal endoscopy (16.24%, $111,836.87), nasal debridement or polypectomy (6.48%, $79,457.51), and destruction of intranasal lesion (2.11%, $56,932.20). The write-off percentage for each procedure was highest among commercial insurance payers as opposed to Medicare or Medicaid. Conclusion: Final denial rates of rhinology procedures ranged between 2% and 3%. Common procedures such as nasal endoscopy and nasal debridement are among the highest written-off procedures. Insurance denials can lead to notable revenue loss. Rhinology practices must continue to remain knowledgeable of the changes and effects of insurance reimbursement on their practice. [ABSTRACT FROM AUTHOR]

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Tourism is one of the fastest-growing sectors in the world. It contributes about 10% of the global Gross Domestic Product. It further creates about 5% of direct jobs. The sector has been shown to have a strong multiplier effect on all aspects of the economy. Globally, about 20% of jobs generated over the past five years are related to tourism. Tourism development stimulates growth by attracting new foreign direct investment (FDI) and building new facilities. This study sought to establish the contribution of hospitality and tourism investments to the local economy of Kenya, taking Nakuru County as a case study. The study adopted a descriptive survey research design, accommodating qualitative and quantitative methods; both primary and secondary data. Purposive sampling was used to select 51 out of 151 tourism and hospitality investments in the study area. Secondary data were obtained from tourism and hospitality published and unpublished reports from government and non-governmental organisations. Quantitative data were analysed through descriptive statistics, and content and regression analyses. Salaries of staff, park entry fees, and curio shops constituted 2%, 21.3% and 0.5%, respectively, of the total revenue generated in the study area. Regression analysis results indicate that tourism investment accounted for a 36.6% improvement in the economy, as shown by the values [R Square=0.366, F (1, 151) = 87.311, p<0.05]. Tourism and hospitality investments contributed Kshs 10.12 billion, which was 54% of Nakuru County's gross domestic product, showing that tourism and hospitality investments contribute significantly to the local economy and, by extension, to the country's economy. [ABSTRACT FROM AUTHOR]

Purpose To assess the impact of a clinical pharmacy specialist (CPS) embedded within a rheumatology clinic at a large academic medical center on the prescription capture rate at the health-system specialty pharmacy. Methods Initially low prescription capture rates for the health-system specialty pharmacy led to the integration of a CPS in the main campus rheumatology clinic. Benchmarking was completed by assessing the prior prescription capture rate using electronic medical record analytics and Loopback Analytics (a database of prescription capture for the health-system specialty pharmacy). The existing workflows for both the rheumatology clinic and specialty pharmacy were observed with regard to biologic medication ordering and processing. Strategies for an updated workflow for biologic ordering with the incorporation of an embedded CPS in the rheumatology clinic were designed. This new workflow was established with key stakeholders, including the CPS, rheumatology providers, clinic staff, and pharmacy technicians. Once the workflow was established, all parties were educated and updated, including rheumatology providers, nursing staff, and specialty pharmacy staff. Prescription capture rate was monitored on a monthly basis. Results Prescription capture increased from 13.16% before pharmacist implementation (October to December 2021) to 35.42% after pharmacist implementation (October to December 2022) (P = 0.019). During the same periods, the revenue generated increased from $43,222.89 to $135,198.70 (P = 0.224) and the proportion of prescriptions initially sent to the health-system specialty pharmacy compared to other specialty pharmacies increased from 37% to 79% (P < 0.001) with CPS implementation. Conclusion Expansion and implementation of pharmacy services by integrating a CPS in a rheumatology ambulatory clinic increased prescription capture and pharmacy revenue while optimizing patient care. We hope to expand similar CPS services to other clinics within the health system. [ABSTRACT FROM AUTHOR]

Aims: The study aimed to estimate the impact of introducing a draught alcohol‐free beer, thereby increasing the relative availability of these products, on alcohol sales and monetary takings in bars and pubs in England. Design: Randomised crossover field trial. Setting: England. Participants: Fourteen venues that did not previously sell draught alcohol‐free beer. Intervention and comparator: Venues completed two intervention periods and two control periods in a randomised order over 8 weeks. Intervention periods involved replacing one draught alcoholic beer with an alcohol‐free beer. Control periods operated business as usual. Measurements The primary outcome was mean weekly volume (in litres) of draught alcoholic beer sold. The secondary outcome was mean weekly revenue [in GBP (£)] from all drinks. Analyses adjusted for randomised order, special events, season and busyness. Findings The adjusted mean difference in weekly sales of draught alcoholic beer was −20 L [95% confidence interval (CI) = −41 to +0.4], equivalent to a 4% reduction (95% CI = 8% reduction to 0.1% increase) in the volume of alcoholic draught beer sold when draught alcohol‐free beer was available. Excluding venues that failed at least one fidelity check resulted in an adjusted mean difference of −29 L per week (95% CI = −53 to −5), equivalent to a 5% reduction (95% CI = 8% reduction to 0.8% reduction). The adjusted mean difference in weekly revenue was +61 GBP per week (95% CI = −328 to +450), equivalent to a 1% increase (95% CI = 5% decrease to 7% increase) when draught alcohol‐free beer was available. Conclusions: Introducing a draught alcohol‐free beer in bars and pubs in England reduced the volume of draught alcoholic beer sold by 4% to 5%, with no evidence of the intervention impacting net revenue. [ABSTRACT FROM AUTHOR]

Community empowerment programs aim to empower farmers by providing them access to the resources, training, technology, and support needed to increase agricultural productivity, increase income, and achieve agricultural desires. However, the success of such programs highly depends on the active participation of farmers. Factors influencing farmer participation in the NCEP program were analyzed using a binary logistic regression approach using STATA (Statistics and Data). Several factors are thought to influence farmer participation in the NCEP program, namely age, education level, income level, community meetings, participation in cooperatives, and participation in savings and loans. The results of the analysis show that what is influential at the 1% error level are the variables education, community meetings, and participation in savings and loans. Meanwhile, the influence at the 5% error level is the cooperative variable. Further efforts are needed regarding outreach to farmers who have not participated in the program and the government is expected to create a special strategy to attract farmers' interest in joining and participating in the Community Empowerment National Program (NCEP), so that farmer welfare and productivity can be achieved. In addition, it is suggested that cooperatives and savings and loans actively provide easy access to information and capital as well as increase their activities to support farmers in implementing the NCEP program. [ABSTRACT FROM AUTHOR]

This article presents the main changes in the reporting of insurance revenue in connection with issued insurance contracts. Emphasis is placed on insurance revenue in the statement of profits and losses, which, as a result of the introduction of IFRS 17 “Insurance contracts”, fundamentally differ from the requirements of the previous standard. The focus of the study is directed to the new moment for separate presentation of the insurance revenue from issued insurance contracts compared to the other revenue from the activity. A comparative analysis of the reporting and presentation of insurance revenue from insurance contracts with the model applicable until the entry into force of IFRS 17 “Insurance contracts” was made. [ABSTRACT FROM AUTHOR]

The composition and structure of the largest companies among Russia's top 10 mining organizations are considered. Detailed economic information is given regarding the revenue and assets of those companies. Stages in implementing the production chain that moves resources in the coal industry are outlined. The cost structure at coal mining and processing companies is compared. The results of such analysis support management decisions in the Russian coal industry. [ABSTRACT FROM AUTHOR]

The study examines the impact of Revenue on Budget Implementation in Nigeria with particular reference to Federal Capital Territory Administration (FCTA). The data was obtained from secondary sources. The variables studied were Actual Total Expenditure as dependent variable while Actual Recurrent Revenue Receipt and Actual Capital Receipt as independent variables. The methodology employed was OLS regression model. The Result suggests that, the Actual Recurrent Revenue Receipt has a positive and significant impact on Budget Implementation. On the other hand, Actual Capital Receipt had a positive but insignificant impact on Budget Implementation. The researcher concludes that Actual Recurrent Revenue Receipt and Actual Capital Receipt have positive impact on Budget Implementation; however, bureaucratic bottleneck militates against budget implementation efficiency. In view of that, the study recommends that, there is need for increase in capital grants to enhance capital receipts in order to finance capital projects. FCTA should improve on its revenue collection by exploring other sources of Internally Generated Revenue (IGR) like Property Taxes on unoccupied estates in the city so as to boost performance in revenue collection and improve on collection of water bills etc. Relying on the existing tax base, FCTA can maximize on the collection of taxable (withholding tax etc.) and vatable items on goods, supplies and services through proper inspection of taxable and valuable items before payment to all and sundry. There is also the need for digitization of the budget system, incentives and adequate training to serve as motivation, improve capacity, collection of revenues, enhance the budget preparation exercise and implementation, as well as to guard against all sorts of behaviors. [ABSTRACT FROM AUTHOR]

Buffalo livestock in the culture of the people of East Sumba have a large role, both as working livestock, social and cultural livestock such as traditional mourning events, weddings and traditional houses. However, the government's role in developing the buffalo farming business is very low and the lack of development by breeders causes a decline in buffalo livestock productivity, resulting in a decline in population and an impact on fluctuating buffalo livestock prices. This research aims to: (1) develop a strategy for developing the buffalo population in East Sumba Regency. This research uses SWOT analysis to formulate a strategy for developing a buffalo livestock business. This research uses a survey method and purposive sampling with the minimum criteria of having three buffalo, having sold livestock in the last two years and being a fairly influential figure in the village. Primary and secondary data are used to answer the objectives of this research. The results of the SWOT analysis show that the buffalo farming business is in quadrant I with an X value = 0.16 and a Y value = 0.52. The strategy used is an aggressive strategy. The strategy for developing buffalo livestock is optimizing pastures by using feed processing technology so that feed is always available and increasing the production and productivity of buffalo livestock to maintain the availability and demand for buffalo livestock. [ABSTRACT FROM AUTHOR]

Functions and their graphic presentation are some of the most widely used tools in various economic analyses of a business. After a graph is drawn, it is necessary to interpret it correctly in order to accurately assess the situation of the industrial company. The types of functions presented in the paper are viewed in terms of their application in economic analysis. A study of a particular firm has been made, the obtained data has been presented in table form and the graphic approach has been used to depict their functions. The authors have drawn conclusions and have made recommendations. [ABSTRACT FROM AUTHOR]

Tourists visiting the Indian Himalayan Region are categorized from an etic perspective; consequently, they are considered akin to the nature and congruity of the regional destinations. However, evidence indicates that an aberration has occurred in the region's tourism activities, adversely influencing the host communities' cultural and social context. From an emic perspective, this paper presents a new categorization of visiting tourists in the region. This research took a phenomenological stance, and 34 in‐depth interviews were conducted to collect the primary data. Subsequently, a thematic analysis was performed to analyze data. Findings demonstrate that, due to an aberration in the form of tourists, the cultural and social order of the region is experiencing antithetical issues, and host communities are becoming skeptical about the sector's existing tourism model and revenue aspirations; therefore, conflicts are intensifying between tourism development and revenue aspirations in the region. The study concludes by proposing future research directions. [ABSTRACT FROM AUTHOR]

This study empirically investigates the revenue return to differential seat pricing in the Korean movie theater market and how it is affected by competition. In March 2016, one of three major multiplex chains in the market divided the seats in most of its screening auditoria into prime (high-quality), standard (medium-quality), and economy (low-quality) zones, and started charging different prices for each seating zone. For the analysis, we construct a unique dataset that contains ticket prices and the number of tickets that are sold at the show level. We find that differential seat pricing increases revenue on average by 10.6%, but does not affect the number of tickets sold. Based on the results, we suggest that in a situation in which a large number of seats remain unsold, the pricing scheme involves encouraging the sale of the prime zone seats by increasing their price only slightly. By measuring the degree of competition as the number of showings of the same movie that are played by neighboring theaters at a similar time, we also find that competition has a small negative effect on the revenue gain from differential seat pricing. This finding may be explained by switching costs that are due to moviegoers' being away from preferred theater locations and showtimes. [ABSTRACT FROM AUTHOR]