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Search results for: revenue optimization
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</div> </nav> </div> </header> <main> <div class="container mt-4"> <div class="row"> <div class="col-md-9 mx-auto"> <form method="get" action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="revenue optimization"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 3642</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: revenue optimization</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3642</span> An Appraisal of Revenue Collection in Local Government: A Case Study of Boripe Local Government Iragbiji Osun State</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Olanike%20O.%20Akinwale">Olanike O. Akinwale</a>, <a href="https://publications.waset.org/abstracts/search?q=Isiaka%20S.%20Adedoyin"> Isiaka S. Adedoyin</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Revenue is a fund realized by the government to meet both current and capital expenditures. The study found out the various ways through which local governments in Nigeria generate revenue or obtain funds and determined whether the people of Boripe local government are paying tax as at when due and also evaluated how the revenue generated is being used by the local government. During the course of this study, research questionnaires were drafted and distributed to respondents in the local government secretariat who supplied the information needed to carry out the research work. Data were collected by using simple random sampling technique where members of the population have been given equal chance of being picked as a member of the sample. Data were analysed using chart table; the chart analyzed the figure of the past two years revenue and expenditure of the local government. It was deduced from the result that revenue generated but this was not up to what one expected for this local government to finance the projected expenditure when the size was considered, its location as well as its natural endowment of this local government. This was due to lack of cooperation of the people and staffs within the local government in the local government jurisdiction as well as fraudulent activities the revenue collectors engaged in. Revenue generation is a fuel for development in any organization whether public or private. The ability of revenue drive of Boripe was not strong enough since the targeted revenue from taxation was not enough to meet the projected expenditure for a particular year as in 2016, the difference was carried forward to the next year. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=appraisal" title="appraisal">appraisal</a>, <a href="https://publications.waset.org/abstracts/search?q=expenditure" title=" expenditure"> expenditure</a>, <a href="https://publications.waset.org/abstracts/search?q=local%20government" title=" local government"> local government</a>, <a href="https://publications.waset.org/abstracts/search?q=questionnaire" title=" questionnaire"> questionnaire</a>, <a href="https://publications.waset.org/abstracts/search?q=revenue" title=" revenue"> revenue</a> </p> <a href="https://publications.waset.org/abstracts/81912/an-appraisal-of-revenue-collection-in-local-government-a-case-study-of-boripe-local-government-iragbiji-osun-state" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/81912.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">458</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3641</span> New Formula for Revenue Recognition Likely to Change the Prescription for Pharma Industry</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Shruti%20Hajirnis">Shruti Hajirnis</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In May 2014, FASB issued Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers (Topic 606), and the International Accounting Standards Board (IASB) issued International Financial Reporting Standards (IFRS) 15, Revenue from Contracts with Customers that will supersede virtually all revenue recognition requirements in IFRS and US GAAP. FASB and the IASB have basically achieved convergence with these standards, with only some minor differences such as collectability threshold, interim disclosure requirements, early application and effective date, impairment loss reversal and nonpublic entity requirements. This paper discusses the impact of five-step model prescribed in new revenue standard on the entities operating in Pharma industry. It also outlines the considerations for these entities while implementing the new standard. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=revenue%20recognition" title="revenue recognition">revenue recognition</a>, <a href="https://publications.waset.org/abstracts/search?q=pharma%20industry" title=" pharma industry"> pharma industry</a>, <a href="https://publications.waset.org/abstracts/search?q=standard" title=" standard"> standard</a>, <a href="https://publications.waset.org/abstracts/search?q=requirements" title=" requirements"> requirements</a> </p> <a href="https://publications.waset.org/abstracts/20117/new-formula-for-revenue-recognition-likely-to-change-the-prescription-for-pharma-industry" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/20117.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">445</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3640</span> The Impact of Non-Oil Revenue on Nigeria’s Economic Growth and Development</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Abubakar%20O.%20Sulaiman">Abubakar O. Sulaiman</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Agriculture was the main stay of Nigeria’s economy before the oil boom of the 1970s caused a gradual but steady shift from agriculture to crude oil as the major source of revenue and foreign exchange. The economy later experienced many symptoms of the 'Dutch disease', with exchange rate appreciation and erosion of competitiveness of the non-oil tradable goods. In order to reverse the worsening economic situations -high unemployment, galloping inflation, deteriorating balance of payment, declining economic growth, and fiscal deficits among others- the government, embarked on austerity measures in 1982 and Structure Adjustment Programme (SAP) in 1986. One of the cornerstones of SAP is the diversification of the economy from oil to non-oil. In the form of stocktaking, this paper investigates the impact of non-oil revenue on economic growth in Nigeria using quarterly time-series data from 1980 to 2019. The findings revealed that a long-run relationship exists between the variables (non-oil variables) and economic growth in Nigeria. Among the variables, (agriculture revenue, manufacturing revenue, revenue from services, and company income tax) contributed substantially to economic growth. The paper recommends that the government should continue to intensify efforts and policies in the diversification of the economy as it will bring about sustainable non-oil revenue and economic growth. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=non-oil%20revenue" title="non-oil revenue">non-oil revenue</a>, <a href="https://publications.waset.org/abstracts/search?q=economic%20growth" title=" economic growth"> economic growth</a>, <a href="https://publications.waset.org/abstracts/search?q=export" title=" export"> export</a>, <a href="https://publications.waset.org/abstracts/search?q=long%20run%20relationship" title=" long run relationship"> long run relationship</a> </p> <a href="https://publications.waset.org/abstracts/123385/the-impact-of-non-oil-revenue-on-nigerias-economic-growth-and-development" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/123385.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">158</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3639</span> A Model for Revenue Leakage Prevention Kabul Municipality Lesson Learned from Jakarta and Mitaka City</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Saifurahman%20Fayiz">Saifurahman Fayiz</a> </p> <p class="card-text"><strong>Abstract:</strong></p> E-government has become a widespread focus of government efforts in various countries around the world. Many governments around the world have been adopted and introduced e-government systems. This research examines the implementation of the Information& communication technology (ICTS) Model in the Kabul Municipality. The objective of this research is to propose an ICT model in the Kabul Municipality to prevent revenue leakage. The research methodology consists qualitative research method based on a comparative case study. The research findings propose that implementing ICT prevent revenue leakage, increases transparency and paves the way for better services. The key conclusion of this research is that the practice of advanced technology in revenue collection paves the way for transparency and provides services in a decent way. The usage of experiences from other Municipalities, especially Jakarta province and Mitaka Municipality Helps KM to improve revenue and provide better services to the citizens <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=E-government" title="E-government">E-government</a>, <a href="https://publications.waset.org/abstracts/search?q=ICT" title=" ICT"> ICT</a>, <a href="https://publications.waset.org/abstracts/search?q=municipality" title=" municipality"> municipality</a>, <a href="https://publications.waset.org/abstracts/search?q=revenue" title=" revenue"> revenue</a> </p> <a href="https://publications.waset.org/abstracts/141213/a-model-for-revenue-leakage-prevention-kabul-municipality-lesson-learned-from-jakarta-and-mitaka-city" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/141213.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">238</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3638</span> Local Revenue Generation: Its Contribution to the Development of the Municipality of Bacolod, Lanao Del Sur</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Louvill%20M.%20Ozarraga">Louvill M. Ozarraga</a> </p> <p class="card-text"><strong>Abstract:</strong></p> this study was designed to ascertain the concept of the revenue generation system of Bacolod, Lanao del Norte, through the completely enumerated elected officials and permanent employees sample respondents. The pertinent data were obtained through the use of a structured questionnaire and with the help of key informants. The study utilized a cross-sectional survey design to analyze and interpret the data using frequency count, percentage distribution, and weighted mean. For the major findings, the local revenue generation of the Municipality has increased by Php 4,465,394.21, roughly 73.52%, from the years 2018 to 2020. Administrative activities help the Municipality cope with development, namely, the issuance of ordinances, personnel augmentation, and collection strategies. Moreover, respondents were undecided about whether revenue generation contributed to infrastructures and purchases of assets. The majority of the respondents agreed that the municipality’s local revenue generation contributes to the social welfare of its constituents. Also, the respondents disagreed that locally generated revenue augments the 20% development fund. The study revealed that there is a big difference between the 2018 and 2020 Real Property Tax (RPT) collection. No committee was created to monitor and supervise the municipal revenue generation system. The Municipality, through a partnership with TESDA, provides skilled-job opportunity to its constituents and participants <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Local%20Revenue%20Generation%3A%20Its%20Contribution%20To%20The%20Development%20Of%20The%20Municipality%20Of%20Bacolod" title="Local Revenue Generation: Its Contribution To The Development Of The Municipality Of Bacolod">Local Revenue Generation: Its Contribution To The Development Of The Municipality Of Bacolod</a>, <a href="https://publications.waset.org/abstracts/search?q=Lanao%20Del%20Sur" title=" Lanao Del Sur"> Lanao Del Sur</a> </p> <a href="https://publications.waset.org/abstracts/156456/local-revenue-generation-its-contribution-to-the-development-of-the-municipality-of-bacolod-lanao-del-sur" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/156456.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">74</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3637</span> The Mediating Effect of Taxpayers’ Compliance on Internal Business Process-Tax Revenue Relationship: A Case Study at the Directorate General of Taxation in Indonesia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Efrizal">Efrizal</a>, <a href="https://publications.waset.org/abstracts/search?q=Ferdiansyah"> Ferdiansyah</a>, <a href="https://publications.waset.org/abstracts/search?q=Noorlailie%20Soewarno"> Noorlailie Soewarno</a>, <a href="https://publications.waset.org/abstracts/search?q=Bambang%20Tjahjadi"> Bambang Tjahjadi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Tax revenue plays an important role in the State Budget of the Government of Indonesia (GOI). The GOI keeps raising tax revenue portion of the Budget from year to year. The low tax ratio of 11 percent in Indonesia shows a big opportunity to collect taxes in the future. The Directorate General of Taxation (DGT) is the institution mandated by the Law to collect tax revenue. This is a case study using quantitative and qualitative approaches. This study introduces contingent factors of taxpayers’ compliance as the mediating variable and internal business process as the independent variable. This study aims to empirically test the contingency theory, especially the mediating effect of taxpayers’ compliance on internal business process-tax revenue relationship. Internal business processes of the DGT include servicing, counseling, expanding, supervising, inspecting, and enforcing. The secondary data of 31 regional offices representing 293 tax offices in Indonesia was collected and analyzed using Partial Least Square. The result showed the following: (1) internal business process affected tax revenue; (2) taxpayers’ compliance did not mediate internal business processes - tax revenue relationship, and (3) taxpayers’ compliance affected tax revenue. In-depth interviews revealed that the DGT needs to make more innovations in business processes in the future. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=innovations" title="innovations">innovations</a>, <a href="https://publications.waset.org/abstracts/search?q=internal%20business%20process" title=" internal business process"> internal business process</a>, <a href="https://publications.waset.org/abstracts/search?q=taxpayers%E2%80%99%20compliance" title=" taxpayers’ compliance"> taxpayers’ compliance</a>, <a href="https://publications.waset.org/abstracts/search?q=tax%20revenue" title=" tax revenue"> tax revenue</a> </p> <a href="https://publications.waset.org/abstracts/57095/the-mediating-effect-of-taxpayers-compliance-on-internal-business-process-tax-revenue-relationship-a-case-study-at-the-directorate-general-of-taxation-in-indonesia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/57095.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">356</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3636</span> Local Revenue Generation: Its Contribution to the Development of the Municipality of Bacolod, Lanao Del Norte</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Louvill%20Manangan%20Ozarraga">Louvill Manangan Ozarraga</a> </p> <p class="card-text"><strong>Abstract:</strong></p> this study was designed to ascertain the concept of revenue generation system of Bacolod, Lanao del Norte, through the completely enumerated elected officials and permanent employees sample respondents. The pertinent data were obtained through the use of structured questionnaire and with the help of key informants. The study utilized a cross-sectional survey design to analyze and interpret the data using frequency count, percentage distribution, and weighted mean. For the major findings, the local revenue generation of the Municipality has increased by Php 4,465,394.21 roughly 73.52% from years 2018 to 2020. Administrative activities help the Municipality cope up with development namely, issuance of ordinance, personnel augmentation and collection strategies. Moreover, respondents were undecided whether revenue generation contributed to infrastructures and purchases of assets. Majority of the respondents agreed that the municipality’s local revenue generation contributes to the social welfare of its constituents. Also, the respondents disagreed that locally generated revenue augments the 20% development fund. The study revealed that there is a big difference on the 2018 and 2020 Real Property Tax (RPT) collection. No committee was created to monitor and supervise the municipal revenue generation system. The Municipality, through partnership with TESDA, provides skilled-job opportunity to its constituents and participants. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=contribution" title="contribution">contribution</a>, <a href="https://publications.waset.org/abstracts/search?q=development" title=" development"> development</a>, <a href="https://publications.waset.org/abstracts/search?q=Bacolod%20Lanao%20del%20Norte" title=" Bacolod Lanao del Norte"> Bacolod Lanao del Norte</a>, <a href="https://publications.waset.org/abstracts/search?q=revenue%20generation%20system" title=" revenue generation system"> revenue generation system</a> </p> <a href="https://publications.waset.org/abstracts/156414/local-revenue-generation-its-contribution-to-the-development-of-the-municipality-of-bacolod-lanao-del-norte" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/156414.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">79</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3635</span> Commitment Based Revenue Sharing Contract </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Muhammad%20Shafiq">Muhammad Shafiq</a>, <a href="https://publications.waset.org/abstracts/search?q=Huynh%20Trung%20Luong"> Huynh Trung Luong</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In this paper, we proposed a commitment based revenue sharing contract for a supply chain comprising one manufacturer and one retailer facing highly uncertain demand of a short life span fashionable product. In our model, the retailer reserves a commitment level with the manufacturer prior to the selling season. In response, the manufacturer allocates and produces a specific quantity which is the maximum available quantity for the retailer. The retailer is motivated to commit more by offering higher revenue sharing percentage for reserved capacity than non-reserved capacity. Due to asymmetric information, it is found that the manufacturer can optimize quantity allocation decision while the commitment level decision of the retailer may not be optimal. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=supply%20chain%20coordination" title="supply chain coordination">supply chain coordination</a>, <a href="https://publications.waset.org/abstracts/search?q=revenue%20sharing%20contract" title=" revenue sharing contract"> revenue sharing contract</a>, <a href="https://publications.waset.org/abstracts/search?q=commitment%20based%20revenue%20sharing" title=" commitment based revenue sharing"> commitment based revenue sharing</a>, <a href="https://publications.waset.org/abstracts/search?q=quantity%20allocation" title=" quantity allocation"> quantity allocation</a> </p> <a href="https://publications.waset.org/abstracts/26711/commitment-based-revenue-sharing-contract" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/26711.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">487</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3634</span> Efficiency in Islamic Banks: Some Empirical Evidences in Indonesian Finance Market</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ahmed%20Sameer%20El%20Khatib">Ahmed Sameer El Khatib</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The aim of the present paper is to examine the revenue efficiency of the Indonesian Islamic banking sector. The study also seeks to investigate the potential internal (bank specific) and external (macroeconomic) determinants that influence the revenue efficiency of Indonesian domestic Islamic banks. We employ the whole gamut of domestic and foreign Islamic banks operating in the Indonesian Islamic banking sector during the period of 2009 to 2018. The level of revenue efficiency is computed by using the Data Envelopment Analysis (DEA) method. Furthermore, we employ a panel regression analysis framework based on the Ordinary Least Square (OLS) method to examine the potential determinants of revenue efficiency. The results indicate that the level of revenue efficiency of Indonesian domestic Islamic banks is lower compared to their foreign Islamic bank counterparts. We find that bank market power, liquidity, and management quality significantly influence the improvement in revenue efficiency of the Indonesian domestic Islamic banks during the period under study. By calculating these efficiency concepts, we can observe the efficiency levels of the domestic and foreign Islamic banks. In addition, by comparing both cost and profit efficiency, we can identify the influence of the revenue efficiency on the banks’ profitability. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Islamic%20Finance" title="Islamic Finance">Islamic Finance</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20Banks" title=" Islamic Banks"> Islamic Banks</a>, <a href="https://publications.waset.org/abstracts/search?q=Revenue%20Efficiency" title=" Revenue Efficiency"> Revenue Efficiency</a>, <a href="https://publications.waset.org/abstracts/search?q=Data%20Envelopment%20Analysis" title=" Data Envelopment Analysis"> Data Envelopment Analysis</a> </p> <a href="https://publications.waset.org/abstracts/127147/efficiency-in-islamic-banks-some-empirical-evidences-in-indonesian-finance-market" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/127147.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">242</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3633</span> Machine Learning Based Approach for Measuring Promotion Effectiveness in Multiple Parallel Promotions’ Scenarios</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Revoti%20Prasad%20Bora">Revoti Prasad Bora</a>, <a href="https://publications.waset.org/abstracts/search?q=Nikita%20Katyal"> Nikita Katyal </a> </p> <p class="card-text"><strong>Abstract:</strong></p> Promotion is a key element in the retail business. Thus, analysis of promotions to quantify their effectiveness in terms of Revenue and/or Margin is an essential activity in the retail industry. However, measuring the sales/revenue uplift is based on estimations, as the actual sales/revenue without the promotion is not present. Further, the presence of Halo and Cannibalization in a multiple parallel promotions’ scenario complicates the problem. Calculating Baseline by considering inter-brand/competitor items or using Halo and Cannibalization's impact on Revenue calculations by considering Baseline as an interpretation of items’ unit sales in neighboring nonpromotional weeks individually may not capture the overall Revenue uplift in the case of multiple parallel promotions. Hence, this paper proposes a Machine Learning based method for calculating the Revenue uplift by considering the Halo and Cannibalization impact on the Baseline and the Revenue. In the first section of the proposed methodology, Baseline of an item is calculated by incorporating the impact of the promotions on its related items. In the later section, the Revenue of an item is calculated by considering both Halo and Cannibalization impacts. Hence, this methodology enables correct calculation of the overall Revenue uplift due a given promotion. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Halo" title="Halo">Halo</a>, <a href="https://publications.waset.org/abstracts/search?q=Cannibalization" title=" Cannibalization"> Cannibalization</a>, <a href="https://publications.waset.org/abstracts/search?q=promotion" title=" promotion"> promotion</a>, <a href="https://publications.waset.org/abstracts/search?q=Baseline" title=" Baseline"> Baseline</a>, <a href="https://publications.waset.org/abstracts/search?q=temporary%20price%20reduction" title=" temporary price reduction"> temporary price reduction</a>, <a href="https://publications.waset.org/abstracts/search?q=retail" title=" retail"> retail</a>, <a href="https://publications.waset.org/abstracts/search?q=elasticity" title=" elasticity"> elasticity</a>, <a href="https://publications.waset.org/abstracts/search?q=cross%20price%20elasticity" title=" cross price elasticity"> cross price elasticity</a>, <a href="https://publications.waset.org/abstracts/search?q=machine%20learning" title=" machine learning"> machine learning</a>, <a href="https://publications.waset.org/abstracts/search?q=random%20forest" title=" random forest"> random forest</a>, <a href="https://publications.waset.org/abstracts/search?q=linear%20regression" title=" linear regression "> linear regression </a> </p> <a href="https://publications.waset.org/abstracts/134852/machine-learning-based-approach-for-measuring-promotion-effectiveness-in-multiple-parallel-promotions-scenarios" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/134852.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">178</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3632</span> User-Based Cannibalization Mitigation in an Online Marketplace</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Vivian%20Guo">Vivian Guo</a>, <a href="https://publications.waset.org/abstracts/search?q=Yan%20Qu"> Yan Qu </a> </p> <p class="card-text"><strong>Abstract:</strong></p> Online marketplaces are not only digital places where consumers buy and sell merchandise, and they are also destinations for brands to connect with real consumers at the moment when customers are in the shopping mindset. For many marketplaces, brands have been important partners through advertising. There can be, however, a risk of advertising impacting a consumer’s shopping journey if it hurts the use experience or takes the user away from the site. Both could lead to the loss of transaction revenue for the marketplace. In this paper, we present user-based methods for cannibalization control by selectively turning off ads to users who are likely to be cannibalized by ads subject to business objectives. We present ways of measuring cannibalization of advertising in the context of an online marketplace and propose novel ways of measuring cannibalization through purchase propensity and uplift modeling. A/B testing has shown that our methods can significantly improve user purchase and engagement metrics while operating within business objectives. To our knowledge, this is the first paper that addresses cannibalization mitigation at the user-level in the context of advertising. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=cannibalization" title="cannibalization">cannibalization</a>, <a href="https://publications.waset.org/abstracts/search?q=machine%20learning" title=" machine learning"> machine learning</a>, <a href="https://publications.waset.org/abstracts/search?q=online%20marketplace" title=" online marketplace"> online marketplace</a>, <a href="https://publications.waset.org/abstracts/search?q=revenue%20optimization" title=" revenue optimization"> revenue optimization</a>, <a href="https://publications.waset.org/abstracts/search?q=yield%20optimization" title=" yield optimization"> yield optimization</a> </p> <a href="https://publications.waset.org/abstracts/82203/user-based-cannibalization-mitigation-in-an-online-marketplace" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/82203.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">160</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3631</span> Case Analysis of Bamboo Based Social Enterprises in India-Improving Profitability and Sustainability</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Priyal%20Motwani">Priyal Motwani</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The current market for bamboo products in India is about Rs. 21000 crores and is highly unorganised and fragmented. In this study, we have closely analysed the structure and functions of a major bamboo craft based organisation in Kerela, India and elaborated about its value chain, product mix, pricing strategy and supply chain, collaborations and competitive landscape. We have identified six major bottlenecks that are prevalent in such organisations, based on the Indian context, in relation to their product mix, asset management, and supply chain- corresponding waste management and retail network. The study has identified that the target customers for the bamboo based products and alternative revenue streams (eco-tourism, microenterprises, training), by carrying out secondary and primary research (5000 sample space), that can boost the existing revenue by 150%. We have then recommended an optimum product mix-covering premium, medium and low valued processing, for medium sized bamboo based organisations, in accordance with their capacity to maximize their revenue potential. After studying such organisations and their counter parts, the study has established an optimum retail network, considering B2B, B2C physical and online retail, to maximize their sales to their target groups. On the basis of the results obtained from the analysis of the future and present trends, our study gives recommendations to improve the revenue potential of bamboo based organisation in India and promote sustainability. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=bamboo" title="bamboo">bamboo</a>, <a href="https://publications.waset.org/abstracts/search?q=bottlenecks" title=" bottlenecks"> bottlenecks</a>, <a href="https://publications.waset.org/abstracts/search?q=optimization" title=" optimization"> optimization</a>, <a href="https://publications.waset.org/abstracts/search?q=product%20mix" title=" product mix"> product mix</a>, <a href="https://publications.waset.org/abstracts/search?q=retail%20network" title=" retail network"> retail network</a>, <a href="https://publications.waset.org/abstracts/search?q=value%20chain" title=" value chain"> value chain</a> </p> <a href="https://publications.waset.org/abstracts/54455/case-analysis-of-bamboo-based-social-enterprises-in-india-improving-profitability-and-sustainability" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/54455.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">217</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3630</span> A Study of Cost and Revenue Earned from Tourist Walking Street Activities in Songkhla City Municipality, Thailand</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Weerawan%20Marangkun">Weerawan Marangkun</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study is a survey intended to investigate cost, revenue and factors affecting changes in revenue and to provide guidelines for improving factors affecting changes in revenue from tourist walking street activities in Songkhla City Municipality. Instruments used in this study were structured interviews, using Yaman table (1973) where the random sampling error was+ 10%. The sample consisting of 83 entrepreneurs were drawn from a total population of 272. The purposive sampling method was used. Data were collected during the 6-month period from December 2011 until May 2012. The findings indicate that the cost paid by an entrepreneur in connection with his/her services for tourists is mainly for travel, which stands at about 290 Baht per day. Each entrepreneur earns about 3,850 Baht per day, which means about 400,000 Baht per year. The combined total revenue from walking street tourist activities is about 108.8 million Baht per year. Such activities add economic value to tourist facilities due to expenditures by tourists and provide the entrepreneurs with considerable income. Factors affecting changes in revenue from tourist walking street activities are: the increase in the number of entrepreneurs; the holding of trade fairs, events or interesting shows in the vicinity; and weather conditions (e.g. abundant rainfall, which can contribute to a decrease in the number of tourists). Suggested measures to improve factors affecting changes in the income are: addition or creation of new activities; regulation of operations of the stalls and parking area; and generation of greater publicity through the social network. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=cost" title="cost">cost</a>, <a href="https://publications.waset.org/abstracts/search?q=revenue" title=" revenue"> revenue</a>, <a href="https://publications.waset.org/abstracts/search?q=tourist" title=" tourist"> tourist</a>, <a href="https://publications.waset.org/abstracts/search?q=walking%20street" title=" walking street"> walking street</a> </p> <a href="https://publications.waset.org/abstracts/33184/a-study-of-cost-and-revenue-earned-from-tourist-walking-street-activities-in-songkhla-city-municipality-thailand" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/33184.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">362</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3629</span> The Effect of Human Capital and Oil Revenue on Income Distribution in Real Sample</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Marjan%20Majdi">Marjan Majdi</a>, <a href="https://publications.waset.org/abstracts/search?q=MohammadAli%20Moradi"> MohammadAli Moradi</a>, <a href="https://publications.waset.org/abstracts/search?q=Elham%20Samarikhalaj"> Elham Samarikhalaj</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Income distribution is one of the most topics in macro economic theories. There are many categories in economy such as income distribution that have the most influenced by economic policies. Human capital has an impact on economic growth and it has significant effect on income distributions. The results of this study confirm that the effects of oil revenue and human capital on income distribution are negative and significant but the value of the estimated coefficient is too small in a real sample in period time (1969-2006). <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=gini%20coefficient" title="gini coefficient">gini coefficient</a>, <a href="https://publications.waset.org/abstracts/search?q=human%20capital" title=" human capital"> human capital</a>, <a href="https://publications.waset.org/abstracts/search?q=income%20distribution" title=" income distribution"> income distribution</a>, <a href="https://publications.waset.org/abstracts/search?q=oil%20revenue" title=" oil revenue"> oil revenue</a> </p> <a href="https://publications.waset.org/abstracts/27395/the-effect-of-human-capital-and-oil-revenue-on-income-distribution-in-real-sample" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/27395.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">636</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3628</span> A Comparative Study of Primary Revenue Sources in the U.S. Professional Sports, Intercollegiate Sports, and Sporting Goods Industry</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Chenghao%20Ma">Chenghao Ma</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper mainly examines and compares the primary revenue sources in the professional sports, intercollegiate sports, and sporting goods industries in the U.S. In the professional team sport, revenues may come from different resources, including broadcasting rights, ticket sales, corporate partnerships, naming rights, licensed merchandise, luxury suites, club seating, ancillary activities, and transfer fees. Many universities use university budgets and student fees to cover the cost of collegiate athletics. Other sources of revenue include ticket sales, broadcast rights, concessions, corporate partnerships, cash contributions from alumni, and others. Revenues in the sporting goods industry are very different compared with professional sports teams and collegiate athletics. Sporting goods companies mainly sell a line of products and equipment to generate revenue. Revenues are critical for sports organizations, including professional sports teams, intercollegiate athletics, and sporting goods companies. There are similarities and differences among these areas. Sports managers are looking for new ways to generate revenues, and there are many changes of sources because of the development of the internet and technology. Compared with intercollegiate athletics, professional sport and sporting goods companies will create more revenue opportunities globally. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=revenue%20sources" title="revenue sources">revenue sources</a>, <a href="https://publications.waset.org/abstracts/search?q=professional%20sports" title=" professional sports"> professional sports</a>, <a href="https://publications.waset.org/abstracts/search?q=intercollegiate%20athletics" title=" intercollegiate athletics"> intercollegiate athletics</a>, <a href="https://publications.waset.org/abstracts/search?q=sporting%20goods%20industry" title=" sporting goods industry"> sporting goods industry</a> </p> <a href="https://publications.waset.org/abstracts/139948/a-comparative-study-of-primary-revenue-sources-in-the-us-professional-sports-intercollegiate-sports-and-sporting-goods-industry" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/139948.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">220</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3627</span> Problems of ICT Adoption in Nigerian Small and Medium Scale Enterprises</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ajayi%20Adeola">Ajayi Adeola</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The study examined the sources of revenue in Osun State. It determined the impact of revenue consultants on the internally generated revenue of Osun State Government, all with a view to surveying the expenditure pattern of the state. In the course of carrying out the study, data were collected primarily through interview method. Four principal officers in the financial sector were interviewed. However, secondary sources of data were collected from Osun State of Nigeria audited reports and financial statements for the year ended 31st December, 1997 to 2006. The data generated were analyzed using percentages and pie-chart for illustrations. The findings of the study revealed that the sources of revenue for Osun State Government included internally generated revenue (IGR), statutory allocation, value added tax (VAT) and capital projects. It also discovered that Statutory Allocation was the dominant sources of government revenue during the period of study. It accounted for 63.69% while IGR was 19.7%, value added tax (VAT) 8.07% and capital Receipts 8.48%. The study also discovered that the recurrent expenditure overshot the capital expenditure during the period of study on ratio 7:3 respectively while the state recorded surplus budget in seven times and deficit budgets in 2003 and 2004. The study concluded that the Osun State government was over dependent on external sources to finance recurrent and capital expenditure during the period of study. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=information%20communication%20technology" title="information communication technology">information communication technology</a>, <a href="https://publications.waset.org/abstracts/search?q=ICT%20adoption" title=" ICT adoption"> ICT adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=ICT%20solution" title=" ICT solution"> ICT solution</a>, <a href="https://publications.waset.org/abstracts/search?q=small%20and%20medium%20scale%20enterprises" title=" small and medium scale enterprises"> small and medium scale enterprises</a> </p> <a href="https://publications.waset.org/abstracts/37208/problems-of-ict-adoption-in-nigerian-small-and-medium-scale-enterprises" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/37208.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">408</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3626</span> The Impact of Quality Cost on Revenue Sharing in Supply Chain Management</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Fayza%20M.%20Obied-Allah">Fayza M. Obied-Allah</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Customer’ needs, quality, and value creation while reducing costs through supply chain management provides challenges and opportunities for companies and researchers. In the light of these challenges, modern ideas must contribute to counter these challenges and exploit opportunities. Perhaps this paper will be one of these contributions. This paper discusses the impact of the quality cost on revenue sharing as a most important incentive to configure business networks. No doubt that the costs directly affect the size of income generated by a business network, so this paper investigates the impact of quality costs on business networks revenue, and their impact on the decision to participate the revenue among the companies in the supply chain. This paper develops the quality cost approach to align with the modern era, the developed model includes five categories besides the well-known four categories (namely prevention costs, appraisal costs, internal failure costs, and external failure costs), a new category has been developed in this research as a new vision of the relationship between quality costs and innovations of industry. This new category is Recycle Cost. This paper is organized into six sections, Section I shows quality costs overview in the supply chain. Section II discusses revenue sharing between the parties in supply chain. Section III investigates the impact of quality costs in revenue sharing decision between partners in supply chain. The fourth section includes survey study and presents statistical results. Section V discusses the results and shows future opportunities for research. Finally, Section VI summarizes the theoretical and practical results of this paper. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=quality%20cost" title="quality cost">quality cost</a>, <a href="https://publications.waset.org/abstracts/search?q=recycle%20cost" title=" recycle cost"> recycle cost</a>, <a href="https://publications.waset.org/abstracts/search?q=revenue%20sharing" title=" revenue sharing"> revenue sharing</a>, <a href="https://publications.waset.org/abstracts/search?q=supply%20chain%20management" title=" supply chain management"> supply chain management</a> </p> <a href="https://publications.waset.org/abstracts/27761/the-impact-of-quality-cost-on-revenue-sharing-in-supply-chain-management" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/27761.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">445</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3625</span> Public Debt Shocks and Public Goods Provisioning in Nigeria: Implication for National Development</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Amenawo%20I.%20Offiong">Amenawo I. Offiong</a>, <a href="https://publications.waset.org/abstracts/search?q=Hodo%20B.%20Riman"> Hodo B. Riman</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Public debt profile of Nigeria has continuously been on the increase over the years. The drop in international crude oil prices has further worsened revenue position of the country, thus, necessitating further acquisition of public debt to bridge the gap in revenue deficit. Yet, when we look back at the increasing public sector spending, there are concerns that the government spending do not amount to increase in public goods provided for the country. Using data from 1980 to 2014 the study therefore seeks to investigate the factors responsible for the poor provision of public goods in the face of increasing public debt profile. Using the unrestricted VAR model Governance and Tax revenue were introduced into the model as structural variables. The result suggested that governance and tax revenue were structural determinants of the effectiveness of public goods provisioning in Nigeria. The study therefore identified weak governance as the major reason for the non-provision of public goods in Nigeria. While tax revenue exerted positive influence on the provisions of public goods, weak/poor governance was observed to crowd the benefits from increase tax revenue. The study therefore recommends reappraisal of the governance system in Nigeria. Elected officers in governance should be more transparent and accountable to the electorates they represent. Furthermore, the study advocates for an annual auditing of all government MDAs accounts by external auditors to ensure (a) accountability of public debts utilization, (b) transparent in implementation of program support funds, (c) integrity of agencies responsible for program management, and (d) measuring program effectiveness with amount of funds expended. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=impulse%20response%20function" title="impulse response function">impulse response function</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20debt%20shocks" title=" public debt shocks"> public debt shocks</a>, <a href="https://publications.waset.org/abstracts/search?q=governance" title=" governance"> governance</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20goods" title=" public goods"> public goods</a>, <a href="https://publications.waset.org/abstracts/search?q=tax%20revenue" title=" tax revenue"> tax revenue</a>, <a href="https://publications.waset.org/abstracts/search?q=vector%20auto-regression" title=" vector auto-regression"> vector auto-regression</a> </p> <a href="https://publications.waset.org/abstracts/42628/public-debt-shocks-and-public-goods-provisioning-in-nigeria-implication-for-national-development" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/42628.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">273</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3624</span> The Effect of Customs Commission Customer Satisfaction</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Menelik%20Tilahun%20Alemu">Menelik Tilahun Alemu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Customs administrations are now increasingly regarded as the key border agencies responsible for all transactions related to issues arising from the border crossings of goods and people. Raising revenue has traditionally been high on the agenda of governments, represented by the Ministry of Finance (MOF), because of the critical importance of import duties as a source of budget revenue for many developing countries. Most of these functions are undertaken in close cooperation with other national agencies. Due to the need to make structural reforms that consider the nature of business activities in the world and the needs of consumers, the institution was previously divided into the Ministry of Revenue and the Customs Commission. Accordingly, the Ministry of Revenue is primarily responsible for administering and collecting local taxes, while the Customs Commission is responsible for administering customs matters; It supports exports and collects revenue from it. The National Import and Export Trade Service System is working to make the world more transparent and standardized and adapt to the current situation by formulating various guidelines, rules and procedures to provide a clear, simple, predictable and accessible service to customers. As a result, the commission will be able to streamline the business process by enabling Paperless customer service to support the service delivery technology and eliminate the customer iteration without having to incur unnecessary costs and inconveniences. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=business" title="business">business</a>, <a href="https://publications.waset.org/abstracts/search?q=consumers" title=" consumers"> consumers</a>, <a href="https://publications.waset.org/abstracts/search?q=adapt" title=" adapt"> adapt</a>, <a href="https://publications.waset.org/abstracts/search?q=transparent" title=" transparent"> transparent</a> </p> <a href="https://publications.waset.org/abstracts/183711/the-effect-of-customs-commission-customer-satisfaction" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/183711.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">50</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3623</span> Budget and the Performance of Public Enterprises: A Study of Selected Public Enterprises in Nasarawa State Nigeria (2009-2013)</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Dalhatu">Dalhatu</a>, <a href="https://publications.waset.org/abstracts/search?q=Musa%20Yusha%E2%80%99u"> Musa Yusha’u</a>, <a href="https://publications.waset.org/abstracts/search?q=Shuaibu%20Sidi%20Safiyanu"> Shuaibu Sidi Safiyanu</a>, <a href="https://publications.waset.org/abstracts/search?q=Haliru%20Musa%20Hussaini"> Haliru Musa Hussaini</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examined budget and performance of public enterprises in Nasarawa State, Nigeria in a period of 2009-2013. The study utilized secondary sources of data obtained from four selected parastatals’ budget allocation and revenue generation for the period under review. The simple correlation coefficient was used to analyze the extent of the relationship between budget allocation and revenue generation of the parastatals. Findings revealed varying results. There was positive (0.21) and weak correlation between expenditure and revenue of Nasarawa Investment and Property Development Company (NIPDC). However, the study further revealed that there was strong and weak negative relationship in the revenue and expenditure of the following parastatals over the period under review. Viz: Nasarawa State Water Board, -0.27 (weak), Nasarawa State Broadcasting Service, -0.52 (Strong) and Nasarawa State College of Agriculture, -0.36 (weak). The study therefore, recommends that government should increase its investments in NIPDC to enhance efficiency and profitability. It also recommends that government should strengthen its fiscal responsibility, accountability and transparency in public parastatals. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=budget" title="budget">budget</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20enterprises" title=" public enterprises"> public enterprises</a>, <a href="https://publications.waset.org/abstracts/search?q=revenue" title=" revenue"> revenue</a>, <a href="https://publications.waset.org/abstracts/search?q=enterprise" title=" enterprise"> enterprise</a> </p> <a href="https://publications.waset.org/abstracts/37058/budget-and-the-performance-of-public-enterprises-a-study-of-selected-public-enterprises-in-nasarawa-state-nigeria-2009-2013" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/37058.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">260</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3622</span> A Conceptual Analysis of Right of Taxpayers to Claim Refund in Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hafsat%20Iyabo%20Sa%27adu">Hafsat Iyabo Sa'adu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> A salient feature of the Nigerian Tax Law is the right of the taxpayer to demand for a refund where excess tax is paid. Section 23 of the Federal Inland Revenue Service (Establishment) Act, 2007 vests Federal Inland Revenue Services with the power to make tax refund as well as set guidelines and requirements for refund process from time to time. In addition, Section 61 of the Federal Inland Revenue Service (Establishment) Act, 2007, empowers the Federal Inland Revenue Services to issue information circular to acquaint stakeholders with the policy on the refund process. A Circular was issued to that effect to correct the position that until after the annual audit of the Service before such excess can be paid to the claimant/taxpayer. But it is amazing that such circular issuance does not feature under the states’ laws. Hence, there is an inconsistencies in the tax paying system in Nigeria. This study, therefore, sets an objective, to examine the trending concept of tax refund in Nigeria. In order to achieve this set objective, a doctrinal study went under way, wherein both federal and states laws were consulted including journals and textbooks. At the end of the research, it was revealed that the law should be specific as to the time frame within which to make the refund. It further revealed that it is essential to put up a legal framework for the tax system to recognize excess payment as debt due from the state. This would provide a foundational framework for the relationship between taxpayers and Federal Inland Revenue Service as well as promote effective tax administration in all the states of the federation. Several Recommendations were made especially relating to legislative passage of ‘’Refund Circular Bill at the states levels’ pursuant to the Federal Inland Revenue Service (Establishment) Act, 2007. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=claim" title="claim">claim</a>, <a href="https://publications.waset.org/abstracts/search?q=Nigeria" title=" Nigeria"> Nigeria</a>, <a href="https://publications.waset.org/abstracts/search?q=refund" title=" refund"> refund</a>, <a href="https://publications.waset.org/abstracts/search?q=right" title=" right"> right</a> </p> <a href="https://publications.waset.org/abstracts/86529/a-conceptual-analysis-of-right-of-taxpayers-to-claim-refund-in-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/86529.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">119</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3621</span> Curve Fitting by Cubic Bezier Curves Using Migrating Birds Optimization Algorithm</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mitat%20Uysal">Mitat Uysal</a> </p> <p class="card-text"><strong>Abstract:</strong></p> A new met heuristic optimization algorithm called as Migrating Birds Optimization is used for curve fitting by rational cubic Bezier Curves. This requires solving a complicated multivariate optimization problem. In this study, the solution of this optimization problem is achieved by Migrating Birds Optimization algorithm that is a powerful met heuristic nature-inspired algorithm well appropriate for optimization. The results of this study show that the proposed method performs very well and being able to fit the data points to cubic Bezier Curves with a high degree of accuracy. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=algorithms" title="algorithms">algorithms</a>, <a href="https://publications.waset.org/abstracts/search?q=Bezier%20curves" title=" Bezier curves"> Bezier curves</a>, <a href="https://publications.waset.org/abstracts/search?q=heuristic%20optimization" title=" heuristic optimization"> heuristic optimization</a>, <a href="https://publications.waset.org/abstracts/search?q=migrating%20birds%20optimization" title=" migrating birds optimization"> migrating birds optimization</a> </p> <a href="https://publications.waset.org/abstracts/78026/curve-fitting-by-cubic-bezier-curves-using-migrating-birds-optimization-algorithm" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/78026.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">337</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3620</span> Determinants of Budget Performance in an Oil-Based Economy</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Adeola%20Adenikinju">Adeola Adenikinju</a>, <a href="https://publications.waset.org/abstracts/search?q=Olusanya%20E.%20Olubusoye"> Olusanya E. Olubusoye</a>, <a href="https://publications.waset.org/abstracts/search?q=Lateef%20O.%20Akinpelu"> Lateef O. Akinpelu</a>, <a href="https://publications.waset.org/abstracts/search?q=Dilinna%20L.%20Nwobi"> Dilinna L. Nwobi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Since the enactment of the Fiscal Responsibility Act (2007), the Federal Government of Nigeria (FGN) has made public its fiscal budget and the subsequent implementation report. A critical review of these documents shows significant variations in the five macroeconomic variables which are inputs in each Presidential budget; oil Production target (mbpd), oil price ($), Foreign exchange rate(N/$), and Gross Domestic Product growth rate (%) and inflation rate (%). This results in underperformance of the Federal budget expected output in terms of non-oil and oil revenue aggregates. This paper evaluates first the existing variance between budgeted and actuals, then the relationship and causality between the determinants of Federal fiscal budget assumptions, and finally the determinants of FGN’s Gross Oil Revenue. The paper employed the use of descriptive statistics, the Autoregressive distributed lag (ARDL) model, and a Profit oil probabilistic model to achieve these objectives. This model permits for both the static and dynamic effect(s) of the independent variable(s) on the dependent variable, unlike a static model that accounts for static or fixed effect(s) only. It offers a technique for checking the existence of a long-run relationship between variables, unlike other tests of cointegration, such as the Engle-Granger and Johansen tests, which consider only non-stationary series that are integrated of the same order. Finally, even with small sample size, the ARDL model is known to generate a valid result, for it is the dependent variable and is the explanatory variable. The results showed that there is a long-run relationship between oil revenue as a proxy for budget performance and its determinants; oil price, produced oil quantity, and foreign exchange rate. There is a short-run relationship between oil revenue and its determinants; oil price, produced oil quantity, and foreign exchange rate. There is a long-run relationship between non-oil revenue and its determinants; inflation rate, GDP growth rate, and foreign exchange rate. The grangers’ causality test results show that there is a mono-directional causality between oil revenue and its determinants. The Federal budget assumptions only explain 68% of oil revenue and 62% of non-oil revenue. There is a mono-directional causality between non-oil revenue and its determinants. The Profit oil Model describes production sharing contracts, joint ventures, and modified carrying arrangements as the greatest contributors to FGN’s gross oil revenue. This provides empirical justification for the selected macroeconomic variables used in the Federal budget design and performance evaluation. The research recommends other variables, debt and money supply, be included in the Federal budget design to explain the Federal budget revenue performance further. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ARDL" title="ARDL">ARDL</a>, <a href="https://publications.waset.org/abstracts/search?q=budget%20performance" title=" budget performance"> budget performance</a>, <a href="https://publications.waset.org/abstracts/search?q=oil%20price" title=" oil price"> oil price</a>, <a href="https://publications.waset.org/abstracts/search?q=oil%20quantity" title=" oil quantity"> oil quantity</a>, <a href="https://publications.waset.org/abstracts/search?q=oil%20revenue" title=" oil revenue"> oil revenue</a> </p> <a href="https://publications.waset.org/abstracts/149299/determinants-of-budget-performance-in-an-oil-based-economy" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/149299.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">172</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3619</span> Impact of Revenue Reform on Vulnerable Communities</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Pauliasi%20Tony%20Fakahau">Pauliasi Tony Fakahau</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper provides an overview of the impact of the revenue reform programme on vulnerable communities in the Kingdom of Tonga. Economic turmoil and mismanagement during the late 1990s forced the government to seek technical and financial assistance from the Asian Development Bank to undertake a comprehensive Economic and Public Sector Reform (EPSR) programme. The EPSR is a Western model recommended by donor agencies as the solution to Tonga’s economic challenges. The EPSR programme included public sector reform, private sector growth, and revenue generation. Tax reform was the main tool for revenue generation, which set out to strengthen tax compliance and administration as well as implement a value-added consumption tax. The EPSR is based on Western values and ideology but failed to recognise that Tongan cultural values are important to the local community. Two participant groups were interviewed. Participant group one consisted of 51 people representing vulnerable communities. Participant group two consisted of six people from the government and business sector who were from the elite of Tongan society. The Kakala Research Methodology provided the framework for the research, and the Talanoa Research Method was used to conduct semi-structured interviews in the homes of the first group and in the workplaces of the second group. The research found a heavy burden of the consumption tax on the purchasing power of participant group one (vulnerable participants), having an impact on nearly every financial transaction they made. Participant group ones’ main financial priorities were kavenga fakalotu (obligations to the church), kavenga fakafāmili (obligations to the family) and kavenga fakafonua (obligations to cultural events for the village, nobility, and royalty). The findings identified inequalities of the revenue reform, especially from consumption tax, for vulnerable people and communities compared to the elite of society. The research concluded that government and donor agencies need ameliorating policies to reduce the burden of tax on vulnerable groups more susceptible to the impact of revenue reform. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=tax%20reform" title="tax reform">tax reform</a>, <a href="https://publications.waset.org/abstracts/search?q=tonga%20vulnerable%20community%20revenue" title=" tonga vulnerable community revenue"> tonga vulnerable community revenue</a>, <a href="https://publications.waset.org/abstracts/search?q=revenue%20reform" title=" revenue reform"> revenue reform</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20sector%20reform" title=" public sector reform"> public sector reform</a> </p> <a href="https://publications.waset.org/abstracts/155329/impact-of-revenue-reform-on-vulnerable-communities" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/155329.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">130</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3618</span> Benchmarking Machine Learning Approaches for Forecasting Hotel Revenue</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rachel%20Y.%20Zhang">Rachel Y. Zhang</a>, <a href="https://publications.waset.org/abstracts/search?q=Christopher%20K.%20Anderson"> Christopher K. Anderson</a> </p> <p class="card-text"><strong>Abstract:</strong></p> A critical aspect of revenue management is a firm’s ability to predict demand as a function of price. Historically hotels have used simple time series models (regression and/or pick-up based models) owing to the complexities of trying to build casual models of demands. Machine learning approaches are slowly attracting attention owing to their flexibility in modeling relationships. This study provides an overview of approaches to forecasting hospitality demand – focusing on the opportunities created by machine learning approaches, including K-Nearest-Neighbors, Support vector machine, Regression Tree, and Artificial Neural Network algorithms. The out-of-sample performances of above approaches to forecasting hotel demand are illustrated by using a proprietary sample of the market level (24 properties) transactional data for Las Vegas NV. Causal predictive models can be built and evaluated owing to the availability of market level (versus firm level) data. This research also compares and contrast model accuracy of firm-level models (i.e. predictive models for hotel A only using hotel A’s data) to models using market level data (prices, review scores, location, chain scale, etc… for all hotels within the market). The prospected models will be valuable for hotel revenue prediction given the basic characters of a hotel property or can be applied in performance evaluation for an existed hotel. The findings will unveil the features that play key roles in a hotel’s revenue performance, which would have considerable potential usefulness in both revenue prediction and evaluation. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=hotel%20revenue" title="hotel revenue">hotel revenue</a>, <a href="https://publications.waset.org/abstracts/search?q=k-nearest-neighbors" title=" k-nearest-neighbors"> k-nearest-neighbors</a>, <a href="https://publications.waset.org/abstracts/search?q=machine%20learning" title=" machine learning"> machine learning</a>, <a href="https://publications.waset.org/abstracts/search?q=neural%20network" title=" neural network"> neural network</a>, <a href="https://publications.waset.org/abstracts/search?q=prediction%20model" title=" prediction model"> prediction model</a>, <a href="https://publications.waset.org/abstracts/search?q=regression%20tree" title=" regression tree"> regression tree</a>, <a href="https://publications.waset.org/abstracts/search?q=support%20vector%20machine" title=" support vector machine"> support vector machine</a> </p> <a href="https://publications.waset.org/abstracts/99179/benchmarking-machine-learning-approaches-for-forecasting-hotel-revenue" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/99179.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">133</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3617</span> Necessary Steps for Optimizing Electricity Generation Programs from Ahvaz Electricity Plants, Iran</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sara%20Zadehomidi">Sara Zadehomidi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Iran, a geographically arid and semi-arid country, experiences varying levels of rainfall across its territory. Five major and important rivers, namely Karun, Dez, Karkheh, Jarrahi, and Hendijan, are valuable assets of the Khuzestan province. To address various needs, including those of farmers (especially during hot seasons with no rainfall), drinking water requirements, industrial and environmental, and most importantly, electricity production, dams have been constructed on several of these rivers, with some dams still under construction. The outflow of water from dam reservoirs must be managed in a way that not only preserves the reservoir's potential effectively but also ensures the maximum revenue from electricity generation. Furthermore, it should meet the other mentioned requirements. In this study, scientific methods such as optimization using Lingo software were employed to achieve these objectives. The results, when executed and adhering to the proposed electricity production program with Lingo software, indicate a 35.7% increase in electricity sales revenue over a one-year examination period. Considering that several electricity plants are currently under construction, the importance and necessity of utilizing computer systems for expediting and optimizing the electricity generation program planning from electricity plants will become evident in the future. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ahvaz" title="Ahvaz">Ahvaz</a>, <a href="https://publications.waset.org/abstracts/search?q=electricity%20generation%20programs" title=" electricity generation programs"> electricity generation programs</a>, <a href="https://publications.waset.org/abstracts/search?q=Iran" title=" Iran"> Iran</a>, <a href="https://publications.waset.org/abstracts/search?q=optimizing" title=" optimizing"> optimizing</a> </p> <a href="https://publications.waset.org/abstracts/181170/necessary-steps-for-optimizing-electricity-generation-programs-from-ahvaz-electricity-plants-iran" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/181170.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">66</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3616</span> The Implementation of an E-Government System in Developing Countries: A Case of Taita Taveta County, Kenya</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Tabitha%20Mberi">Tabitha Mberi</a>, <a href="https://publications.waset.org/abstracts/search?q=Tirus%20Wanyoike"> Tirus Wanyoike</a>, <a href="https://publications.waset.org/abstracts/search?q=Joseph%20Sevilla"> Joseph Sevilla</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The use of Information and Communication Technology (ICT) in Government is gradually becoming a major requirement to transform delivery of services to its stakeholders by improving quality of service and efficiency. In Kenya, the devolvement of government from local authorities to county governments has resulted in many counties adopting online revenue collection systems which can be easily accessed by its stakeholders. Strathmore Research and Consortium Centre (SRCC) implemented a revenue collection system in Taita Taveta, a County in coastal Kenya. It consisted of two systems that are integrated; an online system dubbed “CountyPro” for processing county services such as Business Permit applications, General Billing, Property Rates Payments and any other revenue streams from the county. The second part was a Point of Sale(PoS) system used by the county revenue collectors to charge for market fees and vehicle parking fees. This study assesses the success and challenges in adoption of the integrated system. Qualitative and quantitative data collection methods were used to collect data on the adoption of the system with the researcher using focus groups, interviews, and questionnaires to collect data from various users of the system An analysis was carried out and revealed that 87% of the county revenue officers who are situated in county offices describe the system as efficient and has made their work easier in terms of processing of transactions for customers. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=e-government" title="e-government">e-government</a>, <a href="https://publications.waset.org/abstracts/search?q=counties" title=" counties"> counties</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20technology" title=" information technology"> information technology</a>, <a href="https://publications.waset.org/abstracts/search?q=online%20system" title=" online system"> online system</a>, <a href="https://publications.waset.org/abstracts/search?q=point%20of%20sale" title=" point of sale"> point of sale</a> </p> <a href="https://publications.waset.org/abstracts/45125/the-implementation-of-an-e-government-system-in-developing-countries-a-case-of-taita-taveta-county-kenya" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/45125.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">248</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3615</span> A Mean–Variance–Skewness Portfolio Optimization Model</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Kostas%20Metaxiotis">Kostas Metaxiotis</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Portfolio optimization is one of the most important topics in finance. This paper proposes a mean–variance–skewness (MVS) portfolio optimization model. Traditionally, the portfolio optimization problem is solved by using the mean–variance (MV) framework. In this study, we formulate the proposed model as a three-objective optimization problem, where the portfolio's expected return and skewness are maximized whereas the portfolio risk is minimized. For solving the proposed three-objective portfolio optimization model we apply an adapted version of the non-dominated sorting genetic algorithm (NSGAII). Finally, we use a real dataset from FTSE-100 for validating the proposed model. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=evolutionary%20algorithms" title="evolutionary algorithms">evolutionary algorithms</a>, <a href="https://publications.waset.org/abstracts/search?q=portfolio%20optimization" title=" portfolio optimization"> portfolio optimization</a>, <a href="https://publications.waset.org/abstracts/search?q=skewness" title=" skewness"> skewness</a>, <a href="https://publications.waset.org/abstracts/search?q=stock%20selection" title=" stock selection"> stock selection</a> </p> <a href="https://publications.waset.org/abstracts/102472/a-mean-variance-skewness-portfolio-optimization-model" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/102472.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">198</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3614</span> Improved Whale Algorithm Based on Information Entropy and Its Application in Truss Structure Optimization Design</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Serges%20Mendomo%20%20Meye">Serges Mendomo Meye</a>, <a href="https://publications.waset.org/abstracts/search?q=Li%20Guowei"> Li Guowei</a>, <a href="https://publications.waset.org/abstracts/search?q=Shen%20Zhenzhong"> Shen Zhenzhong</a>, <a href="https://publications.waset.org/abstracts/search?q=Gan%20Lei"> Gan Lei</a>, <a href="https://publications.waset.org/abstracts/search?q=Xu%20Liqun"> Xu Liqun</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Given the limitations of the original whale optimization algorithm (WAO) in local optimum and low convergence accuracy in truss structure optimization problems, based on the fundamental whale algorithm, an improved whale optimization algorithm (SWAO) based on information entropy is proposed. The information entropy itself is an uncertain measure. It is used to control the range of whale searches in path selection. It can overcome the shortcomings of the basic whale optimization algorithm (WAO) and can improve the global convergence speed of the algorithm. Taking truss structure as the optimization research object, the mathematical model of truss structure optimization is established; the cross-sectional area of truss is taken as the design variable; the objective function is the weight of truss structure; and an improved whale optimization algorithm (SWAO) is used for optimization design, which provides a new idea and means for its application in large and complex engineering structure optimization design. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=information%20entropy" title="information entropy">information entropy</a>, <a href="https://publications.waset.org/abstracts/search?q=structural%20optimization" title=" structural optimization"> structural optimization</a>, <a href="https://publications.waset.org/abstracts/search?q=truss%20structure" title=" truss structure"> truss structure</a>, <a href="https://publications.waset.org/abstracts/search?q=whale%20algorithm" title=" whale algorithm"> whale algorithm</a> </p> <a href="https://publications.waset.org/abstracts/139986/improved-whale-algorithm-based-on-information-entropy-and-its-application-in-truss-structure-optimization-design" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/139986.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">249</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">3613</span> Improved Particle Swarm Optimization with Cellular Automata and Fuzzy Cellular Automata</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ramin%20Javadzadeh">Ramin Javadzadeh</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The particle swarm optimization are Meta heuristic optimization method, which are used for clustering and pattern recognition applications are abundantly. These algorithms in multimodal optimization problems are more efficient than genetic algorithms. A major drawback in these algorithms is their slow convergence to global optimum and their weak stability can be considered in various running of these algorithms. In this paper, improved Particle swarm optimization is introduced for the first time to overcome its problems. The fuzzy cellular automata is used for improving the algorithm efficiently. The credibility of the proposed approach is evaluated by simulations, and it is shown that the proposed approach achieves better results can be achieved compared to the Particle swarm optimization algorithms. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=cellular%20automata" title="cellular automata">cellular automata</a>, <a href="https://publications.waset.org/abstracts/search?q=cellular%20learning%20automata" title=" cellular learning automata"> cellular learning automata</a>, <a href="https://publications.waset.org/abstracts/search?q=local%20search" title=" local search"> local search</a>, <a href="https://publications.waset.org/abstracts/search?q=optimization" title=" optimization"> optimization</a>, <a href="https://publications.waset.org/abstracts/search?q=particle%20swarm%20optimization" title=" particle swarm optimization"> particle swarm optimization</a> </p> <a href="https://publications.waset.org/abstracts/24739/improved-particle-swarm-optimization-with-cellular-automata-and-fuzzy-cellular-automata" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/24739.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">607</span> </span> </div> </div> <ul class="pagination"> <li class="page-item disabled"><span class="page-link">‹</span></li> <li class="page-item active"><span class="page-link">1</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=revenue%20optimization&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=revenue%20optimization&page=3">3</a></li> <li class="page-item"><a class="page-link" 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